1" m 
r*^ 
4.v„-
-,:ii%"<'\ i " 
, /: JJ . ' .-
< TK '' * > ' COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 29.11.1995 
COM(95) 618 final 
95/0307 (ACQ 
v1 v> PROPOSAL FOR A DECISION OF THE COUNCIL 
AND THE COMMISSION 
ON THE CONCLUSIONBYTHE EUROPEAN COMMUNITY 
OF AN INTERIM AQREEMENT ON TRADE AND TRADE RELATED MATTERS 
BETWEEN THE EUROPEAN COMMUNITY AND 
THE EUROPEAN COAL AND STEEL COMMUNITY 
OFTHE ONE PART AND 
THE STATE OF ISRAEL ON THÉ OTHER PART 
(presented by the Commission) 

COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 29.11.1995 
COM(95) 618 final 
95/0307 (ACC) 
PROPOSAL FOR A DECISION OF THE COUNCIL 
AND THE COMMISSION 
ON THE CONCLUSIONBYTHE EUROPEAN COMMUNITY 
OF AN INTERIM AQREEMENT ON TRADE AND TRADE RELATED MATTERS 
BETWEEN THE EUROPEAN COMMUNITY AND 
THE EUROPEAN COAL AND STEEL COMMUNITY 
OFTHE ONE PART AND 
THE STATE OF ISRAEL ON THE OTHER PART 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
1. Following the signature of the Euro-Mediterranean Association Agreement 
between the Community and Israel on 20 November 1995, entry into force will 
await the completion of ratification procedures by the Community, Member States 
and Israel. However, a joint declaration to the Agreement expresses the intention 
to effect advance implementation of the trade and customs cooperation 
provisions of the Agreement at a date to be agreed, if possible on 1 January 
1996. This advance implementation will ensure that both sides receive the 
reciprocal benefits of the additional trade concessions of the Agreement at the 
earliest possible opportunity. 
2. In order to achieve the objective stated above, the Commission has, on the basis 
of the joint statement reffered to earlier, negotiated an Interim Agreement on 
trade and trade-related matters containing the relevant provisions of the new 
Association Agreement signed by the Community, the Member States and Israel 
on 20.11.1995. The Commission hereby asks the Council to approve the results 
of this negotiations and to initiate the procedures for signing the Interim 
Agreement. The Commission also hereby presents a proposal for a Decision that 
will allow the Council and the Commision to launch the procedure for the 
conclusion of the Interim Agreement once it has been signed. 
3. The Interim Agreement will replace the trade provisions of the cooperation 
Agreement between the EC and Israel and of the Agreement between the ECSC 
and Israel, both signed in 1975. 
e 
PROPOSAL FOR A DECISION OF THE COUNCIL AND THE COMMISSION 
on the conclusion by the European Community of an Interim Agreement on 
trade and trade related matters between thé European Community and the 
European Coal and Steel Community, of the one. part and the State of Israel on 
the other part 
THE COUNCIL OF THE EUROPEAN UNION, 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Coal and Steer Community 
and in particular Article 95 thereof, 
Having regard to the Treaty establishing the European Community, and in particular 
Article 113, in conjunction with the first sencence of Article 228 paragraph 2, and the 
first indent of Article 228 paragraph 3 thereof; 
Having regard to the opinion of the European Parliament -
•After consulting the Consultative Committee and the unanimous agreement of the 
Council, : . 
Whereas, pending the entry into force of the Euro-Mediterranean Agreement signed 
in Brussels, on 20 November 1995, it is necessary to approve the Interim Agreement 
on trade and trade related matters between the European Community and the 
European Coal and Steel Community of the one part and the State of Israel, of the 
other part, signed in ....... on .. , 
HAVE DECIDERAS FOLLOWS: 
ARTICLE 1 
The Interim Agreement on trade and trade related matters between the European 
Community and the European Coal and Steel Community, of the one part, and the 
State of Israel, of the other part, together with its Annexes, the Protocols, the 
exhange of letters and the declarations are hereby approved on behalf of the 
European Community and the European Coal and Steel Community. The texts are 
attached to this Decision. 
ARTÎCLE2 
The President of the Council shall give the notification provided for in Article 40 of the 
Interim Agreement-on behalf of the European Community. The. President of the 
Commission shall deposit that act on behalf of the European Coal arid Steel 
Community. . 
Done at Brussels on 
3 
INTERIM AGREEMENT ON TRADE AND TRADE-RELATED MATTERS 
BETWEEN THE EUROPEAN COMMUNITY AND 
THE EUROPEAN COAL AND STEEL COMMUNITY, 
OF THE ONE PART, 
AND THE STATE OF ISRAEL, 
OF THE OTHER PART 
w - ^. 

Interim Agreement on trade and trade-related matters between the European 
Community and the European Coal and Steel Community, of the one part, and 
the State of Israel, of the other part. 
the European Community and the European Coal and Steel Community, hereinafter 
referred to as 'the Community* 
of the one part and, 
the State of Israel, hereinafter referred to as 'Israel', 
of the other part, 
WHEREAS the EurorMediterrahean Agreement establishing an association between 
the Community and ' its Member States of the one part and Israel on the. other part,, 
hereinafter reffered to as the Association Agreement, was signed in Brussels on 20 
November 1995; 
WHEREAS the Association Agreement is intended to strengthen and widerrthe 
relations between the Community and its Member States and Israel established by 
the existing Cooperation Agreement of 1975; 
WHEREAS it is in the mutual interest of the Parties to implement as speedily as 
possible, by means of an -Interim Agreement, the provisions of the Association 
Agreement on trade and trade-related matters; 
WHEREAS it is necessary to ensure that, pending,the entry into force of the 
Association Agreement, and the establishment of the Association Council, the 
Cooperation Council set up by the existing,.Cooperation Agreement of 1975 can 
exercise the powers assigned by the Association Agreement to the Association 
Council, which are necessary in order to implement the Interim Agreement, 
HAVE DECIDED to conclude this Agreement and to this end have designated as 
their plenipotentiaries, 
Z"b>. 
TJHE EUROPEAN COMMUNITY: 
Xavier SOLANA 
Minister for Foreign Affairs of the Kingdom of Spain, 
President-in-Office of the Council of the European Union; 
Manuel MARIN, 
Vice-President of the Commission of the European Communities; 
THE STATE OF ISRAEL: 
WHO, having exchanged their full powers, found in good and due form, 
HAVE AGREED AS FOLLOWS: 
^ 
TITLE I 
GENERAL PRINCIPLES 
Article 1 (AA 2) 
Relations between the Parties, as well as all the provisions of the Agreement itself, 
shall be based on respect for human rights and democratic principles, which guides 
their internal and international policy and constitutes an essential element of this 
Agreement 
TITLE II 
FREE MOVEMENT OF GOODS 
CHAPTER 1 
BASIC PRINCIPLES 
Article 2 (AA 6) 
1. The free trade area between the Community and Israel shall be reinforced 
according to the modalities set out in this Agreement and in conformity with the 
provisions of the General Agreement on Tariffs and Trade of 1994 and of other 
multilateral agreements on trade in goods annexed to the Agreement establishing 
the WTO, hereinafter referred to as GATT. 
2. The combined nomenclature and the Israeli Customs tariff shall be used for the 
classification of goods in trade between the Parties. 
CHAPTER 2 
INDUSTRIAL PRODUCTS 
Article 3 (AA 7) 
The provisions of this Chapter shall apply to products originating in the Community 
and in Israel other than those listed in Annex II to the Treaty establishing the 
European Community and, as far as products originating in Israel are concerned, 
other than those listed in Annex I to this Agreement. 
Article 4 (AA 8) 
Customs duties on imports and exports, and any charges having equivalent effect, 
shall be prohibited between the Community and Israel. This shall also apply to 
customs duties of a fiscal nature. 
2S 
Article 5 (AA 9) 
1. (a) The provisions of the present Chapter do not preclude the retention by the ' 
Community of an agricultural component in respect of goods originating in 
Israel and listed in Annex II to this Agreement, with the exception of those 
listed in Annex III. 
(b) This agricultural component shall be calculated on the basis of the 
difference between the prices on the Community market of the agricultural 
products considered to have been used in the production of the goods and the 
prices of import from third countries, where the total cost of the basic products 
in question is higher in the Community. The agricultural component may take 
the form of a flat rate amount or an ad valorem duty. In cases where this 
agricultural component has been subject to tarification it will be replaced by 
the respective specific duty. 
2. (a) The provisions of the present Chapter do not preclude the retention by 
Israel of an agricultural component in respect of goods originating in the 
Community and listed in Annex IV, with the exception of those listed in Annex 
V. 
(b) This agricultural component is calculated mutatis mutandis on the basis of 
the criteria referred to in paragraph 1 (b). It may take the form of a flat rate 
amount or an ad valorem duty. 
(c) Israel may enlarge the list of goods to which this agricultural component 
applies, provided the goods are other than those listed in Annex V and are 
included in Annex II to this Agreement. Before its adoption, this agricultural 
component shall be notified for examination to the Cooperation Council which 
may take any decision needed. 
3. By derogation to Article 4, the Community and Israel may apply to the goods 
listed respectively in Annexes III and V the duties indicated in respect of each 
of the goods. 
4. Where, in trade between the Community and Israel, the charge applicable to 
a basic agricultural product is reduced, or as a result of mutual concessions 
for processed agricultural products, the agricultural components applied in 
conformity with paragraphs 1 and 2 may be reduced. 
5. The reduction foreseen in paragraph 4, the list of goods concerned and, 
where applicable, the tariff quotas to which the reduction refers, shall be 
established by the Cooperation Council. 
6. The list of goods which are subject to a concession in form of a reduced 
agricultural component in trade between the Community and Israel as well as 
the extent of these concessions are set out in Annex VI. 
ZG 
CHAPTER 3 
AGRICULTURAL PRODUCTS 
Article 6 (AA 10) 
The provisions of the present Chapter shall apply to products originating in the 
Community and Israel and listed in Annex II to the Treaty establishing the European 
Community. 
Article 7 (AA 11) 
The Community and Israel shall progressively establish a greater liberalization of 
their trade in agricultural products of interest to both Parties. From 1 January 2000 
the Community and Israel shall examine the situation in order to determine the 
measures to be applied by the Community and Israel from 1 January 2001 in 
accordance with this objective. 
Article 8 (AA 12) 
Agricultural products originating in Israel listed in Protocol No. 1 and Protocol No. 3 
on importation into the Community shall be subject to the arrangements set out in 
those Protocols. 
Article 9 (AA 13) 
Agricultural products originating in the Community listed in Protocol No. 2 and 
Protocol No. 3 on importation into Israel shall be subject to the arrangements set out 
in those Protocols: 
Article10(AA14) 
Without prejudice to the provisions of Article 7 and taking account of the volume of 
trade in agricultural products between them and of their particular sensitivity, the 
Community and Israel shall examine in the Cooperation Council, product by product 
and on an orderly and reciprocal basis, the possibility of granting each other further 
concessions. 
Article 11 (AA15) 
The Community and Israel agree to examine, at the latest three years after entry into 
force of the Association Agreement, the possibility of granting each other, on the 
basis of reciprocity and mutual interest, concessions in trade in fisheries products. 
2 J-
CHAPTER 4 
COMMON PROVISIONS 
Article 12 (AA 16) 
Quantitative restrictions on imports and all measures having equivalent effect shall be 
prohibited between the Community and. Israel. 
Article 13 (AA 17) -
Quantitative restrictions on exports and all measures having equivalent effect shall be 
prohibited between the Community and Israel. 
. Article 14 (AA 18) 
1. Products originating in Israel shall not on importation into the-Community be 
accorded a treatment more favourable than that which the Member States apply 
among themselves. 
2. Application of the provisions of this Agreement shall be without prejudice to 
Council Regulation (EEC) N° 19f1/91 of 26 June 1991 on the application of the 
provision of Community law to the Canary Islands. . 
• Article 15 (AA 19) 
1. The Parties shall refrain from any measure or practice of an internal fiscal nature 
establishing, whether directly or indirectly, discrimination between the products of 
one Party and like products originating in the territory of the other Party. 
2. Products exported to the territory of one of the Parties may not benefit from 
repayment of indirect internal taxation in excess of the amount of indirect 
taxation imposed on them directly or indirectly. 
Article 16 (AA 20) 
1. In the event of specific rules being established as a result of the implementation 
of its agricultural policy or of any alteration of the current rules or in the event of 
any alteration or extension of the provisions relating to the implementation of the 
agricultural policy, the Party in question may amend the arrangements resulting 
from the Agreement in respect of the products which.are the subject of those 
rules or alterations. 
2. In such cases the Party in question shall take due account of the interests of the 
other Party. To .this, end the Parties may consult each other within the 
Cooperation Council. - , 
•2? 
Article 17 (AA 21) 
1. The Agreement shall not preclude the maintenance or establishment of customs 
unions, free trade areas or arrangements for frontier trade, except insofar as they 
alter the trade arrangements provided for in the Agreement. 
2. Consultation between the Community and Israel shall take place within the 
Cooperation Council concerning agreements establishing customs unions or free 
trade areas and, where required, on other major issues related to their respective 
trade policy with third countries. In particular, in the event of a third country 
acceding to the Union, such consultation shall take place so as to ensure that 
account can be taken of the mutual interests of the Community and Israel. 
Article 18 (AA 22) 
If one of the Parties finds that dumping is taking place in trade with the other Party 
within the meaning of Article VI of the GATT, it may take appropriate measures 
against this practice in accordance with the Agreement on implementation of Article 
VI of the GATT and with its relevant internal legislation, under the conditions and in 
accordance with the procedures laid down in Article 21. 
Article 19 (AA 23) 
Where any product is being imported in such increased quantities and under such 
conditions as to cause or threaten to cause: 
-. serious injury to domestic producers of like or directly competitive products in the 
territory of one of the Parties, or 
- serious disturbances in any sector of the economy, or 
- difficulties which could bring about serious deterioration in the economic situation 
of a region, 
the Community or Israel may take appropriate measures under the conditions and in 
accordance with the procedures laid down in Article 21. 
2°) 
. Article 20 (AA 24) 
Where compliance with the provisions of Article 13 leads to: 
(i) re-export towards a third country against which the exporting Party maintains, 
for the product concerned, quantitative export restrictions, export duties, or 
measures having equivalent effect, or 
(ii) a serious shortage, or threat thereof, of a product essential to the exporting 
Party; 
and where the situations above referred to give rise, or are likely to give rise to major 
difficulties for the exporting Party, that Party may take appropriate measures under 
the conditions and in accordance with the procedures laid down in Article 21. The 
measures shall be non-discriminatory and be eliminated when conditions no longer 
justify their maintenance. 
Article 21 (AA 25) 
1. In the event of the Community or Israel subjecting imports of products liable to 
give rise to the difficulties referred to in Article 19, to an administrative procedure, 
the purpose of which is to provide rapid information on the trend of trade flows, it 
shall inform the other Party. 
2. In the cases specified in Articles 18, 19 and 20, before taking the measures 
provided for therein, or, as soon as possible in cases to which paragraph 3(d) 
applies, the Party in question shall supply the Cooperation Council with all 
relevant information required for a thorough examination of the situation with a 
view to seeking a solution acceptable to the Parties. 
In the selection of appropriate measures, priority must be given to those which 
least disturb the functioning of the Agreement. 
The safeguard measures shall be notified immediately to the Cooperation Council 
and shall be the subject of periodical consultations within the Cooperation 
Council, particularly with a view to their abolition as soon as circumstances 
permit. 
3. For the implementation of paragraph 2, the following provisions shall apply: 
(a) as regards Article 18, the Cooperation Council shall be informed of the 
dumping case as soon as the authorities of the importing Party have initiated 
an investigation. If no end has been put to the dumping or no other 
satisfactory solution has been reached within thirty days of the notification 
being made, the importing Party may adopt the appropriate measures; 
(b) as regards Article 19, the difficulties arising from the situation referred to in 
that Article shall be referred for examination to the Cooperation Council, which 
may take any decision needed to put an end to such difficulties; 
3o 
if the Cooperation Council or the exporting Party has not taken a decision 
putting an end to the difficulties or no other satisfactory solution has been 
reached within thirty days of the matter being referred, the importing Party 
may adopt the appropriate measures to remedy the problem. These measures 
must not exceed the scope of what is necessary to remedy the difficulties 
which have arisen; 
(c) as regards Article 20, the difficulties arising from the situations referred to in 
that Article shall be referred for examination to the Cooperation Council; 
the Cooperation Council may take any decision needed to put an end to the 
difficulties. If it has not taken such a decision within thirty days of the matter 
being referred to it, the exporting Party may apply appropriate measures on 
the exportation of the product concerned; 
(d) where exceptional circumstances requiring immediate action make prior 
information or examination, as the case may be, impossible, the Party 
concerned may, in the situations specified in Articles 18, 19 and 20 apply 
forthwith such precautionary measures as are strictly necessary to remedy the 
situation, and shall inform the other Party immediately. 
Article 22 (AA 26) 
When one or more Member States of the Community or Israel is in serious balance of 
payments difficulties or under threat thereof, the Community or Israel, as the case 
may be, may, in conformity with the conditions laid down within the framework of the 
GATT and with Articles VIII and XIV of the Statutes of the International Monetary 
Fund, adopt restrictive measures which shall be of limited duration and may not go 
beyond what is necessary to remedy the balance of payments situation. The 
Community or Israel, as the case may be, shall inform the other Party forthwith and 
present to the other Party, as soon as possible, a time schedule for their removal. 
' Article 23 (AA 27) 
Nothing in this Agreement shall preclude prohibitions or restrictions on imports, 
exports or goods in transit justified on grounds of public morality, public policy or 
public security, of the protection of health and life of humans, animals or plants, of 
the protection of national treasures possessing artistic, historic or archaeological 
value, of the protection of industrial and commercial property and of regulations 
concerning gold and silver. Such prohibitions or restrictions shall not, however, 
constitute a means of arbitrary discrimination or a disguised restriction on trade 
between the Parties. 
Article 24 (AA 28) 
The concept of "originating products" for the application of the provisions of the 
present Title and the methods of administrative cooperation relating to them are set 
out in Protocol No. 4. 
3-i 
TITLE III 
TRADE RELATED PROVISIONS 
CHAPTER 1 
COMPETITION 
Article 25 
1. The following are incompatible with the proper functioning of the Agreement, in so 
far as they may affect trade between the Community and Israel: 
(i) all agreements between undertakings, decisions by associations of undertakings 
and concerted practices between undertakings which have as their object or 
effect the prevention, restriction or distortion of competition; 
(ii) abuse by one or more undertakings of a dominant position in the territories of the 
Community or Israel as a whole or in a substantial part thereof; 
(iii) any public aid which distorts or threatens to distort competition by favoring certain 
undertakings or the production of certain goods. 
2. Until the necessary rules for implementation of paragraph 1 are adopted 
according to the provisions of the Association Agreement, the provisions of the 
Agreement on interpretation and application of Articles VI, XVI and XXIII of the 
General Agreement on Tariffs and Trade shall be applied as the rules for the 
implementation of paragraph 1 (iii). 
3. Each Party shall ensure transparency in the area of public aid, inter alia by 
reporting annually to the other Party on the total amount and the distribution of 
the aid given and by providing, upon request, information on aid schemes. Upon 
request by one Party, the other Party shall provide information on particular 
individual cases of public aid. 
4. With regard to agricultural products referred to in Title II, Chapter 3, paragraph 
1 (Hi) does not apply. 
5. If the Community or Israel considers that a particular practice is incompatible with 
the terms of the first paragraph of this Article, and if such practice causes or 
threatens to cause serious prejudice to the interest of the other Party or material 
injury to its domestic industry, including its services industry, it may take 
appropriate measures after consultation within the Cooperation Council or after 
thirty working days following referral for such consultation. 
3> £ 
With reference to practices incompatible with paragraph 1(iii) of the present 
Article, such appropriate measures, when the GATT is applicable to them, may 
only be adopted in accordance with the procedures and under the conditions laid 
down by the GATT or by any other relevant instrument negotiated under its 
auspices and applicable to the Parties. 
6. The Parties shall exchange information taking into account the limitations 
imposed by the requirements of professional and business secrecy. 
Article 26 (AA 37) 
1. The Member States and Israel shall progressively adjust any State monopolies of 
a commercial character, so as to ensure that, by the end of the fifth year following 
the entry into force of the Association Agreement, no discrimination regarding the 
conditions under which goods are procured and marketed exists between 
nationals of the Member States and Israel. 
2. The Cooperation Council will be informed about the measures adopted to 
implement this objective. 
Article 27 (AA 38) 
With regard to public undertakings and undertakings to which special or exclusive 
rights have been granted, the Parties take the necessary measures so as to ensure 
that as from the fifth year following the date of entry into force of the Association 
Agreement there is neither enacted nor maintained any measure distorting trade 
between the Community and Israel to an extent contrary to the Parties' interests. This 
provision should not obstruct the performance in law or in fact of the particular tasks 
assigned to them. 
CHAPTER 2 
INTELLECTUAL, INDUSTRIAL AND COMMERCIAL PROPERTY 
Article 28 (AA 39) 
1. Pursuant to the provisions of this article and of Annex VII, the Parties shall grant 
and ensure adequate and effective protection of intellectual, industrial and 
commercial property rights in accordance with the highest international standards, 
including effective means of enforcing such rights. 
The implementation of this Article and of Annex VII shall be regulariy reviewed by 
the Parties. If problems in the area of intellectual, industrial and commercial 
property affecting trading conditions were to occur, urgent consultation within the 
Cooperation Council shall be undertaken, at the request of either Party, with a 
view to reaching mutually satisfactory solutions. 
CHÀPTER3 
CUSTOMS COOPERATION 
Article 29 (AÂ 49) 
1. The Parties commit themselves to developing customs cooperation to ensure 
that the provisions on trade are observed. For this purpose they establish a 
dialogue on customs matters; 
2. Cooperation will focus on the simplification and computerization of customs 
procedures, which will, in particular, take the form of exchange of information 
among experts and vocational training; 
3. Mutual assistance between administrative. authorities in custom matters shall 
take place in accordance with the provisions of Protocol No. 5. 
'^7 
TITLE IV 
INSTITUTIONAL, GENERAL AND FINAL PROVISIONS 
Article 30 
The Cooperation Council set up by the Agreement between the European Economic 
Community and the State of Israel signed on 11 May 1975, as modified by the 
additional protocol signed on 8 February 1977, shall perform the duties assigned to rt 
by the present Agreement until the Association Council and the Association 
Committee provided for in Articles 67 and 70 of the Association Agreement are 
established. 
Article 31 (AA68) 
1. The Cooperation Council shall consist of the members of the Council of the 
European Union and members of the Commission of the European Communities,. 
on the one hand, and members of the Government of the State of Israel, on thé 
other. 
2; The Cooperation Council shall establish its rules of procedure. 
3. Members of the Cooperation Council may arrange to be represented in 
accordance with the provisions laid down in its rules of procedure. 
4. The Cooperation Goundl shall be presided in turn by a member of the Council of 
the European Union and a member of the Government of. the State of Israel, .fn 
accordance with the provisions laid down in its rules of procedure; 
Article 32 (AA 75) 
1. Each of the Parties may refer to the Cooperation Cound! any dispute relating to 
the application or interpretation of this Agreement 
2. The Cooperation Coundl may settle the dispute by means of a dedsion. 
3. Each Party shall be bound to take the measures involved in carrying out the 
. decision referred to in paragraph 2.. 
4. in the event of it not being possible to settle the dispute in accordance with 
paragraph 2 of this Artidè, either Party may notify the other of the appointment of 
an arbitrator; the other Party must then appoint a second arbitrator within two 
months. For the. application of this procedure, the Community and the Member 
States shall be deemed to be one party to the dispute: 
The Cooperation Council shall appoint a third arbitrator. -
• 3r 
The arbitrators' decisions shall be taken by majority vote. 
Each party to the dispute must take the steps required to implement the decision 
of the arbitrators. 
Article 33 (AA 76) 
Nothing in the Agreement shall prevent a Party from taking any measures: 
(a) which it considers necessary to prevent the disclosure of information contrary to 
its essential security interests; 
(b) which relate to the production of, or trade in, arms, munitions or war materials or 
to research, development or production indispensable for defence purposes, 
provided that such measures do not impair the conditions of competition in 
respect of products not intended for specifically military purposes; 
(c) which it considers essential to its own security in the event of serious internal 
disturbances affecting the maintenance of law and order, in time of war or serious 
international tension constituting threat of war or in order to carry out obligations it 
has accepted for the purpose of maintaining peace and international security. 
Article 34 (AA 77) 
In the fields covered by this Agreement and without prejudice to any special 
provisions contained therein: 
- the arrangements applied by Israel in respect of the Community shall not give 
rise to any discrimination between the Member States, their nationals or their 
companies or firms; 
- the arrangements applied by the Community in respect of Israel shall not give rise 
to discrimination between Israeli nationals or its companies or firms. 
Article 35 (AA 79) 
1. The Parties shall take any general or specific measures required to fulfil their 
obligations under the Agreement. They shall see to it that the objectives set out in 
the Agreement are attained. 
2. If either Party considers that the other Party has failed to fulfil an obligation under 
the Agreement, it may take appropriate measures. Before so doing, except in 
cases of special urgency, it shall supply the Cooperation Council with all relevant 
information required for a thorough examination of the situation with a view to 
seeking a solution acceptable to the Parties. 
3 6 
In the selection of measures priority must be given to those which least disturb the 
functioning of the Agreement. These measures shall be notified immediately to the 
Cooperation Coundl and shall be the subject of consultations within the Cooperation 
Council if the other Party so requests. 
Article 36 (AA 80) 
Protocols 1 to 5 and Annexes I to VII shall form an integral part of this Agreement. 
Declarations and exchanges of letters shall appear in the Final Act, which shall form 
an integral part of this Agreement. 
Article 37 
This Agreement shall be applicable until the entry in to force of the Euro-
Mediterranean Association Agreement signed on 20 November 1995. 
Each of the Parties may denounce the Agreement by notifying the other Party. The 
Agreement shall cease to apply six months after the date of such notification 
Article 38 (AA 83) 
This Agreement shall apply, on the one hand, to the territories in which the Treaties 
establishing the European Community, and the European Coal and Steel Community 
are applied and under the conditions laid down in those Treaties and, on the other 
hand, to the territory of the State of Israel. 
Article 39 
This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, 
French, German, Greek, Italian, Portuguese, Spanish, Swedish, and Hebrew 
languages, each of these texts being equally authentic. 
Article 40 
This Agreement will be approved by the Parties in accordance with their own 
procedures. 
This Agreement shall enter into force on the first day of the second month following 
the date on which the Parties notify each other that the procedures referred to in the 
first paragraph have been completed. 
Upon its entry into force this Agreement shall replace Articles 2 to 9,11 to 17 and 20 
paragraph 1, 21 paragraph 1, 22 and 23 to 28 of the Agreement between the 
European Economic Community and the State of Israel, as well as Articles 1 to 8, 10 
to 17,18 to 20 and 21 to 26 of the Agreement between the European Coal and Steel 
Community and the State of Israel, signed in Brussels on 1T May 1975. 
S ^ 
ATTACHEMENTS 
Protocols 1 to 5 
Annexes I to VII 
Joint Declarations on Articles 1,2,5,28,31,32 
Joint Declaration on veterinary matters and on Protocol 4 
Community Declarations on Articles 24,25 
Exchange of letters on bilateral outstanding issues, imports of fresh cut flowers and 
flower buds, implementation of the Uruguay Round 
1> Z 
ANNEX I 
List of products referred to in Article 3 
CN CODE DESCRIPTION 
ex 3502 Albumins, albuminates and other albumin derivatives: 
ex 3502 10 Egg albumin: 
-Other: 
350210 91 — dried (for example in sheets, scales, flakes, powder) 
350210 99 Other 
ex 3502 90 Other 
Albumins, other than egg albumin: 
— Milk albumin (lactalbumin): 
3502 90 51 
3502 90 59 dried (for example in sheets, scales, flakes, powder) 
Other 
39 
ANNEX H 
LIST OF PRODUCTS REFERRED TO IN ARTICLE 5 
CN CODE I " DESCRIPTION 
0403 Buttermilk, curdled milk and cream, yogurt, képhir and other fermented or acidified 
milk and cream, whether or not concentrated or containing added sugar or other 
sweetening matter or flavoured or containing added fruit, nuts or cocoa : 
0403 10 51 to - Yoghurt, flavoured or containing added fruit, nuts or cocoa 
040310 99 
0403 90 71 to - Other, flavoured or containing added fruit, nuts or cocoa 
0403 90 99 
0710 40 00 Sweet com (uncooked or cooked by steaming or boiling in water), frozen 
0711 90 30 Sweet com provisionally preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solution), but unsuitable in that state for 
immediate consumption 
ex 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils of this Chapter, other than edible fats or oils or their 
fractions of n° 1516: 
1517 10 10 - Margarine, excluding liquid margarine, containing more than 10% but not more 
than 15% by weight of milk fats 
1517 90 10 - Other, containing more than 10% but not more than 15% by weight of milk fats 
ex 1704 Sugar confectionery (including white chocolate), not containing cocoa; excluding 
liquorice extract containing more than 10% by weight of sucrose but not containing 
other added substances, falling within CN code 1704 90 10 
1806 Chocolate and other food preparation containing cocoa 
ex 1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing 
cocoa powder or containing cocoa powder in a proportion by weight of less than 
50%, not elsewhere specified or included; food preparations of goods Nos 0401 to 
0404, not containing cocoa powder or containing cocoa powder in a proportion by 
weight of less than 10%, not elsewhere specified or included, excluding 
preparations falling within CN code 1901 90 91 
• 
ex 1902 Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; 
couscous, whether or ot prepared 
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 
. pearls, sittings or similar forms • 
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products 
(for example cornflakes); cereals other than maize (com), in grain form, precooked 
or otherwise prepared 
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing 
cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar products i __ 
40 
CODE NC I "DESCRIPTION 
2001 90 30 Sweet com (Zea mays var. saccharata), prepared or preserved by vinegar or acetic 
acid 
2001 90 40 Yams, sweet potatoes and similar edible parts of plants containing 5% or more by. 
• weight of starch, prepared or preserved by vinegar or acetic acid 
.2004 10 91 Potatoes in the form or flour, meal or flakes, prepared or preserved otherwise than 
by vinegar or acetic acid, frozen _________„, 
2004 90 10 Sweet com (Zea mays var. saccharata), prepared or preserved otherwise than by 
vinegar or acetic acid, frozen 
2005 20 10 Potatoes in the form or flour, meal or flakes, prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen ' 
2005 80 00 Sweet com (Zea mays var. saccharata), prepared or preserved otherwise than by 
vinegar or acetic acid, not frozen _______ 
2008 92 45 Preparations of the Musli type based on unroasted cereal flakes 
2008 99 85 Maize (com), other than sweet com (Zea mays var. saccharata) otherwise prepared 
or preserved, not containing added spirit or added sugar 
2008 99 91 Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by 
weight of starch, otherwise prepared or preserved, not containing added spirit or 
added sugar ' 
2101 10 98 Preparations with a basis of coffee 
2101 20 98 Preparations with a basis of tea or maté 
2101 30 19 Roasted coffee substitutes excluding roasted chicory 
2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes excluding those 
of roasted chicory _______________ 
2102 10 31 to Bakers'yeasts 
2102 10 39 ____ 
ex 2103 * Sauces and preparations therefor 
—Mayonnaise 
2105 Ice cream and other edible ice, whether or not containing cocoa 
ex 2106 Food preparations not elsewhere specified or included other than those falling within 
CN codes 2106 10 20 and 2106 90 92 and other than flovoured or coloured sugar 
syrups ; _______.,_,.._„____„_„ 
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009, 
2202 90 95 containing products of CN code 0401 to 0404 or fat obtained from products of CN 
2202 90 99 code 0401 to 0404 
2905 43 00 Mannitol "~ _2___" 
2905 44 D-Glucitol (sorbitol) " _ 
ex 3505 10 Dextrins and other modified starches, excluding esterified and etherified starches of 
CN code 3505 10 50 
3505 20 Glues based on starches or on dextrins or other modified starches 
3809 10 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 
other products and preparations (for example, dressings and mordants), of a kind 
used in the textile, paper, leather or like industries, not elsewhere specified or 
included 
3823 60 Sorbitol other than that of CN code 2905 44 
41 
ANNEXJ11 
LIST OF PRODUCTS REFERRED TO IN ARTICLE 5 
CN Code Descriptions of goods Duty applicable (1) 
3501 Casein, caseinates and other casein derivatives; 
casein glues: ' 
3501 10 - Casein: 
3501 1010 - For the manufacture of regenerated textile fibres 0% _J2) _ 
350110 50 - For industrial uses other than manufacture of 3% 
foodstuffs or fodder (2> 
350110 90 -Other 12% 
3501 90 - Other: 
3501 90 90 | -- Other I 8% 
(1 ) In case where the duties set out in this column exceed the duties notified to GATT the latter rates will apply. 
(2) Entry under this subheading is subject to conditions laid down in the relevant Community iprovisions. 
42 
ANNEX IV 
LIST OF PRODUCTS REFERRED TO IN ARTICLE 5 (2) 
CN CODE 1 DESCRIPTION "~ 
19.02 Pasta and couscous: ___ ___ 
A - of durum wheat 
B -other 
19.05.10 Crisp bread 
19.05.2090 Gingerbread and the like, not especially for diabetics : 
A - Containing over 15% by weight of flour from cereals other than 
___^ wheat in relation to the total floor content; 
B -Other _ 
ex 3000 A - Waffles and wafers : 
AI -- Not filled, whether or not coated : 
A1 a —Containing over 15% by weight of flour from cereals other than 
wheat in relation to the total floor content; 
A1b —Other . 
A2 -- Other 
A2a —Containing not less than 1,5% milk fats or not less than 2.5% of 
milk proteins; 
A2b —Other 
19.05.4010 Rusks, containing added sugar, honey, other sweetening matter, eggs, 
fat, cheese, fruit, cocoa or similar 
A - Containing over 15% by weight of flour from cereals other than 
wheat in relation to the total flour content; 
B - Other 
19.05 
ex 3000)B - Other bakers' wares, containing added sugar, honey, other 
+ 9019) sweetening matter, eggs, fat, cheese, fruit, cocoa or similar : 
B1 - Containing added eggs, not less than 10% by weight; 
B2 - Containing added dried fruits or nuts: 
B2a — Containing not less than 1,5% milk fats or not less than 2.5% 
milk proteins; See Annex V; 
B2b — Other. 
B3 -- Containing less than 10% by weight of added sugar and not 
I containing added eggs; dried fruits or nuts : 
43 
CN CODE 1 DESCRIPTION ~ 
B3a(i) — Containing over 15% by weight or flour from cereals other 
than wheat in relation to the total flour content; 
B3a(ii) —Other 
B3b — Other .... 
B3b(i) _• — Containing over 15% by weight of flour from cereals other 
than wheat in relation to the total flour content; 
B3b(ii) — Other 
B4 -- Other " 
B4a — Containing not less than 1,5% milk fats or not less than 2,5% 
milk proteins; see Annex V; 
B4b — Other _______ 
21.05 Ice cream and other edible ice, wheter or not containing cocoa: 
A - containing no milk fats or containing less than 3% by weight of 
such fats; . 
B - containing 3% or more by weight of milk fats but less than 
7%; , _____ 
C - containing 7% or more by weight of milk fats. 
ex 22.07.1050 Alcohol obtained from grape or grape wine of a stength of 80% 
or higher, used in the production of alcoholic beverages 
ex 1099 Alcohol obtained from grape or grape wine, of a stength of 80% 
or higher, other 
22.08.2090 Spirits obtained by distilling grape wine or grape marc, the price of which 
is up to $0.05 per cl. and containing less than 17% alcohol. 
35.02.1000 Egg albumin: . 
A Dried ; 
B I Other „__ 
44 
ANNEX V 
LIST OF PRODUCTS REFERRED TO IN ARTICLE 5 
Israeli Customs 
code Descriptions of goods Duty applicable (3) 
1704 
170410 
1704 90 Sugar confectionery (including white chocolate), not 
containing cocoa : 
- Chewing gum, whether or not sugar-coated: 
- containing 60% or more by weight of 
sucrose (including invert sugar expressed as 
sucrose) 
- Other 
- Other 
-- Other 0.075 US$/kg(4) 
1806 Chocolate and other food preparation containing 
cocoa 0% 
ex 1901 
ex 2004 
ex 2005 
ex 2103 
ex 2104 
1901.1020 
1901.2020 
1901.9030 
2004.1010 
2004.9010 
2005.2010 
2005.4010 
2005.5910 
2005.9010 
2103.9020 
2104.1010 Preparations of flour, meal, starch or malt extract, of 
a kind used as infant food or for dietetic or culinary 
purposes containing less than 50% by weight of 
cocoa, excluding dietetic preparations made of soya­
bean flour, containing soya-bean oil and other 
vegetable oil, carbohydrates and salt, and dietetic 
preparations with a basis of flour having no gluten : 
- of flour, meal, starch or mart extract 
- of flour, meal, starch or malt extract 
- of flour, meal, starch or malt extract 
- products of flour or meal 
- products of flour or meal 
- products of flour or meal 
- products of flour or meal 
- products of flour or meal 
- products of flour or meal 
- of flour, meal, starch or malt extract 
- of flour, meal, starch or mart extract 8% 
8% 
8% 
8% 
8% 
8% 
8% 
8% 
8% 
8% 
8% 
(3) In case where the duties set out In this column exceed the duties notified to GATT the latter rates will apply. 
(4) Within an annual quota of 5,000 tonnes this duty will be reduced to 0.0375 US$/kg 
45 
Israeli Customs Descriptions of goods " ["Duty applicable (5) 
code 
1904 10 - prepared foods obtained by the swelling or roasting 8% 
of cereals or cereal products 
3505 Dextrins and other modified starches (for example, 
pregelatinized or esterified starches) ; glues based 
on starches, or on dextrins or other modified 
starches with the exception of starches: 
* . ' - Dextrins and other moified starches: ' , 
3505.10 - Ethzrified or esterified starches; 
3505.10.30 - Other modified starches and dextrins; 8% 
3505.10.90 -Glues. 8% 
3505.20.00 ; | 8% 
(5) In case where the duties set out in this column exceed the duties notified to GATT the latter rates will apply. 
46 
Annex VI 
Table 1 : Imports into the Community of the following goods originating in Israel 
shall be subject to the concessions set out below 
CN Code 
071010 40 
2004 90 10 
0711 90 30 
2001 90 30 
2005 80 00 
1704 90 30 
1806 
ex 1901 
ex 2106 
1904 
1905 Description of good 
Sweet com, frozen 
i 
Sweet com, not frozen 
White chocolate 
Chocolate and other food preparation 
containing cocoa 
Baby food containing milk and milk 
products 
Prepared foods obtained by the 
swelling or roasting of cereals or cereal 
products (for example cornflakes); 
cereals other than maize (com), in grain 
form, precooked or otherwise prepared 
Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not 
containing cocoa; communion wafers, 
empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, 
rice paper and similar products Annual 
quota 
1,000 kg 
10,600(6) 
5,400 (7) 
100 
2,500 
100 
200 
3,200 Concession within limits 
of quota 
30% reduction of the 
agricultural component 
30% reduction of the 
agricultural component 
30% reduction of the . 
agricultural component 
15% reduction of the 
agricultural component 
30% reduction of the 
agricultural component 
30% reduction of the 
agricultural component 
30% reduction of the 
agricultural component 
(6) This quota will be reduced to 9,275 tonnes for the first year of implementation of this concession and 
to 9,940 tonnes for the second year. ~ 
(7) This quota will be reduced to 4,725 tonnes for the first year of implementation of this concession and 
to 5,060 tonnes for the second year. 
47 
Ia__|fi_2: Imports into Israel of the following goods originating in the Community 
shall be subject to the concessions set out below 
CN Code 
1902 
ex 1905 
ex 1905 
2105 
ex 2207 10 
ex 2208 20 Description of good 
Pasta 
Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not 
containing cocoa; communion wafers, 
empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, 
rice paper and similar products: 
- not containing dairy products 
Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not 
containing cocoa; communion wafers, 
empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, 
rice paper and similar products: 
- containing dairy products 
Ice-cream 
Undenatu rated ethyl alcohol obtained 
from grape or grape wine, of an 
alcoholic strength by volume of 80% or 
higher, whether or not used in the 
production of alcoholic beverages 
Spirits obtained by distilling grape wine 
or grape marc of an alcoholic strength 
by volume of 17% or higher, at a price 
which is not higher than US $ 0.05 per 
cl. Annual 
quota 
1,000 kg 
unlimited 
unlimited 
unlimited 
500 
unlimited 
unlimited Concession within 
limits of quota 
binding of agricultural 
componenent at 0.25 
US$/kg 
Binding at 0.10 
US$/kg 
Binding at 0.25 
US$/kg 
30% reduction of the 
agricultural component 
binding at 2.75 US$/Iitre 
of alcohol 
binding at 2.75 US$/litre 
of alcohol 
48 
CN Code 
ex2208 20 
320510 Description of good 
Spirits obtained by distilling grape wine 
or grape marc of an alcoholic strength 
by volume of 17% or higher, at a price 
which is higher than US $ 0.05 per cl. 
Egg albumin Annual 
quota 
1,000 kg 
2000hpa(8) 
50 
unlimited Concession within 
limits of quota 
binding at 0% 
exemption from 
agricultural component 
binding at 2 US$/kg 
(8) hectolitres pure alcohol 
49 
ANNEX VII 
Intellectual. Industrial and Commercial Property 
1. By the end of the third year after the entry into force of the Association 
Agreement, Israel shall accede the following multilateral conventions on 
intellectual, industrial and commercial property rights to which Member States 
are parties or which are de facto applied by Member States: 
-Berne Convention for the Protection of Literary and Artistic Works (Paris 
Act, 1971); 
-Madrid Agreement concerning the International Registration of Marks 
(Stockholm Act, 1967 and amended in 1979); 
-Protocol relating to the Madrid Agreement concerning the International 
Registration of Marks (Madrid, 1989); 
-Budapest Treaty of the International Recognition of the Deposit of 
Microorganisms for the Purposes of Patent Procedure (1977, amended in 
in 1980). 
-Patent Cooperation Treaty (Washington, 1970, amended in 1979 and 
modified in 1984); 
The Cooperation Council may decide that this paragraph shall! apply to other 
multilateral conventions in this field. 
2. Israel shall ratify, by the end of the second year after the entry into force of 
the Agreement, the International Convention for the Protection of Performers, 
Producers of Phonograms and Broadcasting Organisations (Rome, 1961). 
3. The Parties confirm the importance they attach to the obligations arising from 
the following multilateral conventions : 
-Paris Convention for the Protection of Industrial Property (Stockholm Act, 
1967, and amended in 1979); 
-Nice Agreement concerning the International Classification of Goods and 
Services for the purposes of the Registration of Marks (Geneva, 1977, and 
amended in 1979); 
-International Convention for the Protection of New Varieties of Plants 
(UPOV) (Geneva Act, 1991 ). 
50 
PROTOCOL NO 1 
CONCERNING THE ARANGEMENTS APPLICABLE TO THE IMPORTATION 
JNTOTHE COMMUNITY OF AGRICULTURAL PRODUCTS ORGINATING IN 
ISRAEL 
Article 1 
1. The products listed in the Annex, originating in Israel, shall be admitted for 
importation into the Community, according to the conditions contained hereafter and 
in the Annex. 
2. a) Customs duties are eliminated or reduced as indicated in column "a". 
b) For certain products, for which the Common Customs Tariff foresees the 
application of an ad valorem duty and a specific duty, the rates of reduction, 
indicated in columns "a" and "c", only apply to the ad valorem duty. However, 
for the products corresponding to the Codes 020722, 020742 and 220421, 
the duty reductions are applied as indicated in column "e". 
3. For certain products, customs duties are eliminated within the limit of the tariff quotas 
listed in column "b" for each of them. 
For the quantities imported in excess of the quotas, the common customs duties are, 
according to the product concerned, applied in full or reduced, as indicated in column 
4. For certain products exempt from customs duties, reference quantities are fixed as 
indicated in column "d". 
Should the volume of imports of one of the products exceed the reference quantity, 
the Community having regard to an annual review of trade flows which it shall carry 
out, may make the product in question subject to a Community tariff quota, the 
volume of which shall be equal to the reference quantity. In that case, for quantities 
imported in excess of the quota, the common customs duty is, according to the 
product concerned, applied in full or reduced as indicated in column "c". 
5. For some of the products indicated in paragraph 3 and in column "e", the tariff 
quotas are increased from 1st January 1997 to 1st January 2000 on the basis of 
four equal instalments, each corresponding to 3% of these amounts. 
6. As indicated in column "e", for some products other than those indicated in 
paragraphs 3 and 4, the Community may fix a reference quantity as provided for in 
paragraph 4 if, in the light of the annual review of trade flows which it shall carry out, 
it establishes that the volume of imports of a product or products threatens to cause 
difficulties on the Community market. If, subsequently, the product is subjected to a 
tariff quota under the conditions set out in paragraph 4, for quantities imported in 
excess of the quota, the customs duty is, according to the product concerned, 
applied in full or reduced, as indicated in column "c". 
51 
ANNEX TO PROTOCOL 1 
CN Cod«(2X3) 
0207 2210 
0207 2290 
0207 4221 
0207 4231 
0207 4241 
0207 4251 
0207 4259 
020731 10 
0601 
0602 
t 
060310 
i e*060310 69 
060390 00 
•x 060410 90 
0604 91 
0604 9910 
88 0701 90 51 
0702 00 Description^ 
Turkey», not cut In pieces, frozen 
Turkeys cuts and offal other than liver, frozen 
Fatty liver of geese 
Bulbs and the like and other live plants 
Cut flowers arid flower buds, fresh 
-
Other cut flowers and flower buds, tresh 
from 1 November to 15 April 
Dried flowers 
Mosses and lichens other than reindeer moss, 
fresh 
Foliage, branches and other parts of plants, 
fresh A 
Reduction of the 
MFN 
customs duty(1) 
% 
son column t! 
100 
too 
JOO 
100 
100 
100 
too B 
Term" quota 
Volume 
t 
1400 
19500 
5000 
too 
• c 
Reduction of 
the custom* duty 
beyond current 
or possible 
t arrff-quota (1) % 
0 
0 
0 
0 
0 
0 
0 
0 
' ! 
Follage.not further prepared than dried j too j | 0 
t i 
New potatoes, from Î January fo 3! March 
Tomatoes, fresh or chilled 0 ~ 
Reference 
quantify 
t 
-
-
-
• , B . . • 
Specme provisions 
For 1400 Ions the foflowiiKj duty r«tes will apply: 
170rcu/t 
I860CU/I 
. 134ecu/1 
93ecti/t 
339ecu/l 
127CCU/I 
230ocu/t 
Subject to the provisions ol Protocol 1, article 1 a 6 
Subject to compliance with conditions agreed upon by Exchange 0? 
Letters 
Subject lo the provisions ol Protocol 1. article 1 à 6 
Subject to the provisions of Protocol 1, article 1 ft 6 
Subject to the provisions ol Protocol 1. article 1 à 6 
i I ! i 
'00 1 20000 j o j ! subject io the provisions of Protocol 1 nrtirle î à 5 
i i i i ! ! ! 1 . . 
too j tooo 1 n 1 • ! 1 
III! • ! 
(1) • Duty reduction only applies to "ad valorem* customs duties except lor the products corresponding to the following codes 020? 22 : 0207 42 and 2204 21. 
{2): CN codes corresponding to Reg 1359/95. L 142 of 26 June 1995 
(3); Notwithstanding the rules for interpretation ol the combined nomend.i'' -» '*e wording for the d»$cHD?r>^ of tne product?: 1?. \--. be considered as having no more than sn indicative '»atue. the preferential 
scheme being determined, within the context of this Annex, by the coverage oi ihe CN codes Where "ex" CN codes are indicated, the preterenliai scheme is to be determined by the application of 
the CN codes and corresponding description taken tooelher 
CN Code(2K3) 
ex 0703 10 11 
ex 0703 1019 
ex 0709 90 90 
ex 0704 90 90 
ex 070511 
ex 0706 10 00 
ax 0709 30 00 
ex 0709 40 00 
07096010 
I 
j " 
| 0709 90 90 
I 0610 90 95 
i 
1 
0709 90 71 
ex 0709 90 73 
ex 0709 90 79 Description 
Onions, from IS February to 15 May 
Wild onions (Muscarl eomosum), 
from 15 February to 15 May 
Chinese cabbage, from 1 Nov to 31 March 
Crisp head cabbage lettuce, 
from 1 November to 31 March 
Carrots, from 1 January to 30 April 
Aubergines, from 1 December to 30 April 
Stick celery, from 1 January to 30 April 
Sweet peppers 
Other frulta and vegetables 
Courgettes, from 1 December to end 
February A 
Reduction of the 
M FN 
customs duty (1) 
% 
100 
100 
100 
100 
too 
100 
100 
100 
100 B 
Tariff quota 
Volume 
1 
13400 
1000 
300 
6100 
-
13000 
6900 
2000 C 
Reduction of 
the customs duty 
beyond current 
or possible 
tariff-quota (1) 
% 
60 
0 
0 
40 
60 
50 
40 
0 
60 I D 
Référença 
quantity 
t 
• 
- , 
-
-
1440 
• 
• 
-
' E ' 
Specific provisions 
, 
Subject to the provisions ol protocol t. article 1 è 5 
Subject to Ihe provisions ol protocol 1. article 1 è 5 
Subject to the provisions ol protocol 1, article 1 è 5 
Subject to the provisions ol protocol 1, article 1 à 5 
Subject to the provisions of protocol 1, article f a 6 
(1) : Duty reduction only applies to *ad vatorom" customs duties except lor the products corresponding to the following codes : 0207 22 ; 0207 42 and 2204 21. 
(2): CN codes œrrespooding to Reg 1359/95, L 142 of 26 June 1995 
(3): Notwithstanding the rules for Interpretation of Ihe combined nomenclature, the wording lor Ihe description ol the products is to be considered as having no more than an indicative value, the prelerenllal 
scheme being determined, within the context of (his Annex, by Ihe coverage of (he CN codes. Where "ex" CN codes are indicated, (he preferential scheme is lo be determined by the application of 
the CN codes and corresponding description taken together. 
s CN Code(2K3) 
ex 0710 90 59 
071290 30 
0712 90 50 
0712 90 90 
0904 10 00 
0904 40 
0604 50 00 
ax 090510 
0905 20 
ex 0905 20 21 
ex 0905 20 23 
ex 0905 20 25 
ex 0905 20 27 
ex 0905 20 29 
SX 0905 30 
ex 0905 30 90 
ex 0605 40 Description^) 
Fruits of the genua Capsicum, 
from IS November to 30 April 
Dried tomatoes 
Dried carrots 
Dried vegetables, other 
Dates 
Avocados 
Quavas, mangoes and mangosteens 
Oranges, fresh 
Mandarine (Including tangerines 
and aatsumaa); clémentines, 
wflklngs and similar cltrua hybride, fresh 
Mandarine (Including tangerines 
and aatsumas); Clementines, 
wllklngs and similar citrus hybrids, fresh 
from 15 March to 30 September 
Lemons, fresh 
Umes, fresh 
Grapefruit, fresh A 
Reduction of the 
MFN 
customs duty(1) 
% 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 B 
Tariff quota 
Volume 
t 
-
100 
-
-
• - • 
290000 
21000 
14000 
7700 
1000 
-C 
Reduction of 
the custom* duty 
beyond current 
or possible 
tariff-quota (1) 
% 
30 
0 
0 
80 
40 
60 
60 
0 
40 
0 
80 0 
Reference 
quantity 
t 
.-
-
-
37200 
• 
-
• -
• 
• 
• 
-'•• •" — . E" — -
8pecHtc provisions 
Subject to the provisions of protocol i, article 1 à 6 
Subject to the provisions ol protocol 1. article 1 à 6 
Subject to the provisions ol protocol t. article t è 6 
Subject to the provisions of protocol 1. article 1 à 6 
(1) : Duty reduction only applies to "ad valorem" customs duties except for the products corresponding to the following codes : 0207 22 ; 0207 42 and 2204 21. 
(2): CN codes cormsponding to Reg 1359/95. L 142 ol 26 June 1995. 
(3): Notwithstanding the rules for interpretation of the combined nomenclature. Ihe wording for the description ol Ihe producls is lo bo considered as having no more than en Indicative value, the preferenlial 
schema being determined, within the context ol «his Annex, by the coverage of the CN codes Where "ex" CN codes are indicated, the preferenlial scheme is to be determined by She application of 
the CN codes and corresponding description taken together 
CN Cod*(2X3) 
ax 0905 90 00 
ex 0906 10 29 
ax 090710 10 
ax 090710 90 
ex 091010 90 
ax 0910 90 10 
ax 0910 90 95 
ax 0610 90 95 
•«os 11*01 a 
ex 0911 90 39 
ex 0611 90 95 
ex 0611 90 95 
ex 0612 90 20 
ex 0912 90 95 Description^) 
Kumquats 
Tabla grapea, fresh from 15 May to 15 July 
Watermelons, from 1 April to 15 June 
Melons, from 1 November to 31 May 
Strawberries, from 1 November to 31 March 
Kiwi fruit, from 1 January to 30 April 
Pomegranates 
Persimmons, from 1 November to 31 July 
Qra/Mfnifl segments 
Grapefruit segment* 
Dates, frozen 
Grapefruit segments, frozen 
Oranges, comminuted, provisionally preserved 
Other citrus fruits, comminuted 
provlslonnally preserved ... H 
Reduction of the 
MFN 
customs duty(1) 
% 
100 
100 
« 
too 
100 
100 
too 
100 
100 
BO 
80 
100 
100 
100 
100 " ••B-
Tarlff quota 
Volume 
t 
• 
• 
9400 
11400 
2600 
-
• 
-
• 
• 
• 
• 
10000 " c 
Reduction of 
the customs duty 
beyond current 
or possible 
tariff-quota (1) 
% • 
0 
0 
50 
50 
60 
0 
0 
0 
• 
• 
0 
80 
80 
80 TJ 
Reference 
quantity 
t 
•• 
2280 
-
• 
• 
240 
• 
• 
• 
-
-
• 
• 
1320 C 
Specific provisions 
Subject to the provisions ol protocol 1. article 1 à 6 
' 
Subject to the provisions of protocol 1. article 1 à 6 
Subject to the provisions ol protocol 1. article 1 è 6 
Subject to the provisions of protocol t. article 1 à 6 
Subject to the provisions ol protocol i. article 1 à 6 
(1 ) : Duty reduction only applies lo "ad valorem" customs duties except lor the products corresponding to Ihe following codes : 0207 22 ; 0207 42 and 2204 21. 
(2): CN codes corresponding to Reg 1359/95. L 142 ol 26 June 1995. 
(3): Notwithstanding the rules for Interpretation ol the -ombined nomenclature. Ihe wording lor the description ol the products is lo be considered as having no more than an indicative value. Ihe preferential 
scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where "ex" CN codes are indicated, (he preferential scheme is (o be determined by the application of 
the CN codes and corresponding description taken together 
8 CN Coda(2)(3) 
09041200 
0904 2010 
ex 0904 20 39 
*x 0904 20 90 
130220 
1602 31 
ax 2001 20 00 
•X 2001 90 99 
ex 2001 90 20 
20021010 
*x 2004 90 99 
200490 99 
ex 200510 00 
ex 2005 90 90 
ex 2005 9010 Description^) 
Pepper, crushed or ground 
Sweet peppers, neither crushed nor ground 
Pimento, neither crushed nor ground, 
from IS November to 30 April 
Pimento, crushed or ground 
Pectlc substances, pectlnates and 
pactatea 
Prepared or preserved turkey meat 
i 
UttJ* onion* having an equatorial diameter 
of less than 30 mm and okraa, prepared 
or preserved by vinegar or acetic acid 
Fruits of the genus Capsicum, 
from IS November to 30 April 
Peeled tomatoes 
Celeriae, other than In mixture 
Other vegetables, frozen 
Celeriae, cabbages (excluding cauliflowers), 
gumbos, okraa, other than In mixture 
Fruit* of the genua Capsicum, 
from 15 November to 30 April A 
Reduction of the 
M FN 
customs duty(1) 
% 
100 
100 
100 
100 
100 
see column E 
100 
100 
100 
100 
100 
100 
100 B 
Tariff quota 
Volume 
t 
-
.-
- -
-
• 
300 
• 
• 
3500 
-
1000 
• C 
Reduction of 
the customs duty 
beyond current 
or possible 
tariff-quota (1) 
% 
30 
0 
30 
30 
25 
0 
0 
30 
30 
30 
0 
30 
30 0 
Reference 
quantity 
t 
. • 
• 
• 
• 
-
-
• 
-
-
-
• -
• k 
Specific provision* 
Subject to the provisions of protocol f, article 1 à 6 
Subject to the provisions ol protocol 1. article 1 à 6 . 
Subject to the provisions of protocol 1, article 1 A 6 
Subject to the provisions of protocol 1, article 1 è 6 
Subject to the provisions of protocol 1, article 1 a 6 
duty rate : 8,5% lor a 300t tariff-quota 
Subject to the provisions ol protocol 1. article 1 A 6 
Subject to the provisions of protocol 1. article 1 A 6 
Subject to the provisions ol protocol 1. article 1 À 6 
Subject to the provisions ol protocol 1. article 1 A 6 
Subject to the provisions ol protocol 1. article 1 A 6 -
(1) : Duty reduction only applies to "ad valorem" customs duties except (or the products corresponding to the loltowing codes : 0207 22: 0207 42 and 220 
(2): CN codes corresponding to Reg 1359/95. L 142 ol 26 June 1995. 
(3): Notwithstanding the rules for interpretation of the combined nomenclature, the worditig (or the description of the products is to be considered as having no more than an indicative value, lite preferenlial 
scheme being determined, within the context ol this Annex, by the coverage of the CN codes. Where "ex" CN codes are indicated. Ihe preferential scheme is to be determined by the application of 
the CN codes and corresponding description tnkon together 
CN Cod*(2X3) 
20091191 
2009 30 SI 
20093071 
ex 2009 30 SS 
•X 2009 30 59 
•X 2009 30 78 
ex 2009 30 79 
ex 2009 30 79 „ 
Description^) 
Groundnut* 
Grapefruit aegments 
Mandarin* (Including tangerines 
and *ataumas); clémentines 
wllklngs and other similar citrus 
hybrids, comminuted 
Grapefruit, other than segment* 
Comminuted oranges and lemons 
Mandarin* (Including tangerines 
and sataumae); Clementines 
wllklngs and other similar citrus 
hybrids, comminuted 
Grapefruit, other than aegments 
Comminuted orangea and lemona A 
Reduction of the 
MFN 
customs duty(1) 
% 
100 
100 
100 
100 
100 
100 
100 B 
"~ TariffquôûT"* 
Volume 
t 
. . _... i 
• 
• 
" 
• 
-c 
Reduction of " " 
the custom* duty 
beyond current 
or possible 
tariff-quota (1) 
, %• 
0 
80 
80 
80 
80 
80 
80 D 
Reference 
quantity 
t 
-
16440 
-
" 
2400 E 
Specific provisions 
Subject to the provisions ot protocol 1. article 1 A 6 
- * 
Subject lo the provisions ol protocol 1, article 1 à 6 
Subject to Ihe provisions ol protocol 1, article 1 A 6 
Subjeci to ihe provisions of proiocoi i. ariicie i A 6 
(1) : Duty reduction only applies to "ad vatorem" customs duties except (or tho products corresponding to (he following codes : 0207 22 ; 0207 42 and 2204 2t. 
(2): CN codes corresponding to Reg 1359/95. L 142 ol 26 June 1995. 
(3): Notwithstanding the rules lor interprétation of the combined nomenclature, the wording for the description ol the products is to be considered as having no more than an indicative value, the preferential 
scheme being determined, within the context of this Annex, by the coverage ol Ihe CN codes. Where "ex" CN codes are indicated, the preferential scheme is to be determined by Ihe application ol 
the CN codes and corresponding description taken together. 
CN Code<2X3) 
ex 2009 30 91 
ex 2009 30 91 
ex 2009 30 91 
ex 2009 30 91 
ex 2009 30 99 
•x 2009 30 99 
ex 2008 40 71 
ex 2009 SO 71 
ex 2008 70 71 
ex 2009 92 74 
ex 2009 92 79 
ex 2009 99 68 
2009 SO 61 
2008 SO 69 
ex 2006 SO 92 
5=2008 50 94 
ex 2008 SO 92 
ex 2009 SO 94 
ex 2009 92 51 
ex 2009 92 59 
ex 2009 92 72 
ex 2009 92 74 
ex 2009 92 76 
CX 2009 92 79 Description^) 
Grapefruit aegments 
Grapefruit, other then segments 
Citrus fruit pulp 
Comminuted citrus fruits 
Grapefruit aegments 
Grapefruit, other than aegments 
Citrus fruit comminuted 
Slices of pears, fried in oil 
Slices of apricots, fried in oil 
Slices of peaches, fried In oil 
Mixtures of sliced fruits, fried in oil 
Mixtures of sliced fruits, fried In oil 
Slices of apples, fried in oil 
Apricot* 
Other 
Apricot halves 
Apricot pulp 
Mixtures of fruits A 
Reduction of the 
^MFN 
customs duty(1) 
% 
too 
100 
100 
100 
100 
80 
100 
100 
100 
too 
100 
100 B . 
Tariff quota 
Volume 
t 
'• 
• • ' 
• 
-
-
• 
100 
• 
-
-
180 
250 C 
Reduction of 
the Customs duty 
beyond current 
or possible 
tariff-quota (1) 
% 
80 
60 
40 
80 -
80 
-
0 
20 
20 
20 
0 
0 D 
Reference 
quantity 
t 
3480 
5000 
-
-
-
-
• E 
Specific provision* 
' . •"' *-• ' - -"•• •:.' 
J 
, Subject to the provisions of protocol 1, article 1 A 6 
Subject to the provisions of protocol 1. article 1 A 8 
Subject to the provisions of protocol 1. article t à 6 
(1) : Duty reduction only applies to "ad valorem" customs duties except lor the products corresponding lo Ihe loltowing codes : 0207 22 ; 0207 42 and 2204 21. 
(2): W codes corresponding to Reg 1359/95, L 142 o( 26 June 1995 
(3)- Notwithstanding the rules lor interpretation ol the combined nomenclature, the wording (or the description of the products is to be considered as having no more than an Indfcatlve value, the prefereritiai 
scheme being determined, within the context of this Annex, by the coverage of Ihe CN codes. Where "ex" CN codes are indicated, the preferential scheme is to be determined by the applicatton of 
the CN codes and corresponding description taken together 
CN Code<2K3) 
2009 11 11 
200911 19 
20091191 
20091199 
20091911 
20091919 
20091991 
200919 99 
2009 2011 
2009 2019 
2009 20 99 
200920 91 
20093011 
ex 2009 30 31 
ex 2009 30 39 
2009 30 19 
2009 SO 
2204 21 Deaeriptlon(3) 
Orange |ulce 
Grapefruit juice 
Grapefruit Juice 
Juice of any other «Ingle citrus fruit 
Juice of any other single citrus fruit 
of e density not exceeding 1,33g/cmU et 20ec, 
of a value exceeding 30 ECU per 100 kg net weight, 
excluding lemon juice 
Other Juice of any other single citrus fruit 
Tomato Juice 
Other wine A 
Reduction of the 
customs duty(1) 
% 
100 
100 
70 
100 
100 
60 
100 
100 B 
Tariff quota 
Volume 
t 
92600 
of which, in packs 
ol 2 lor less, 
not more than 
22400 
-
• 
* 
• 
10200 
1610 hi C 
Reduction of 
the custom* duty 
beyond current 
or possible 
tariff-quota (1) 
% 
70 
70 
• 
60 
60 
-
60 
0 D 
Reference 
quantity 
1 
34440 
-
-
* 
-
-
• E 
Specific provisions 
• - ' 
• " . 
Subject to the provisions of protocol 1, article 1 A 6 
Subject to the provisions of protocol 1. article 1 A 6 
For 16 tOW : 100* reduction of the spocilic duty 
(1) : Duty reduction only applies to "ad valorem* customs duties except (or the products corresponding to the following codes : 0207 22 ; 0207 42 and 2204 21. 
(2): CN codes corresponding to Reg 1359/95. L 142 of 26 June 1995. 
(3): Notwithstanding the rules for Nerpretalton of the combined nomenclature, the wording for (he description of the products is lo be considered as having no more than an indicative value, the preferential 
scheme being determined, within the context ol this Annex, by (he coverage of the CN codes. Where "ex" CN codes are indicated, the preferenlial scheme is to be determined by the appHcalioh of 
the CN codes and corresponding description taken together. 
PROTOCOL NO 2 
CONCERNING THE ARRANGEMENTS APPLICABLE TO THE IMPORTATION INTO 
ISRAEL OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY 
Article 1 
1 The products listed in the Annex originating in the Community shall be admitted for 
importation Into Israel according to the conditions contained herein and in the Annex. 
2, Import duties on Imports are either eliminated or reduced to the level indicated in 
column "a", within the limit of the tariff quota listed in column "b", and subject to the 
specific provisions indicated in column "c". 
3 For the quantities imported in excess of the tariff quotas, the general customs duties 
applied to third countries will apply, subject to the specific provisions indicated in 
column "c . 
4 For certain products for which no tariff quota is fixed, reference quantities are fixed 
as indicated in column "c". 
Should the volume of imports of one of the products exceed the reference quantity, 
Israel, having regard to an annual review of trade flows which, if carried out, may 
make the product in question subject to a tariff quota, the volume of which shall be 
equal to the reference quantity. In that case, for quantities imported in excess of the 
quota, the duty referred to in paragraph 3 shall apply. 
5. For products for which neither a tariff quota nor a reference quantity is fixed, Israel 
may fix a reference quantity as provided for in paragraph 4 if, in the light of an 
annual review of trade flows which it shall carry out, it establishes that the volume of 
imports of a product or products threatens to cause difficulties on the Israeli market. 
If, subsequently, the product is subjected to a tariff quota under the conditions set 
out in paragraph 4, the provisions of paragraph 3 shall apply. 
6. For cheese and curd, the tariff quota is increased from 1st January 1997 to 1st 
January 2000 on the basis of four equal instalments, each corresponding to 10% of 
this amount. 
60 
ANNEX TO PROTOCOL 2 
B 
Israeli code Description AOuty Tariff Quota 
ft) Specific provisions 
0202 30 'Meat of bovine animals.boneleas, frozen 0% 6000 
0206 29 'Other edible offal of bovine, frozen 0% 500 
040210 
0402 21 {Milk powder, fat content < 1.5% 1.5 S/k 3000 
Milk powder, fat content > 1.5%, no added 
sugar ' 3500 
0404 
0405 00 
0406 
0601 
0602 
0603 10 
I0603 90 
ex 0604 10 
0604 91 
0701 10 
0701 90 
0703 20 00 
0710 21 
0710 22 
0710 29 
0710 30 
0710 80 
0712 90 
0713 33 
0713 39 
0713 50 
0713 90 
0602 90 
0804 20 90 
0606 20 
060610 
0608 20 90 
1001 10 
100190 Why*. 0% 500 
Butter and fats derived from milk 1,6 S/k 350 
Cheese & curd 4S/kg 
Bulbs, tubers..., chicory plants and roots 0% 
I Other live plants 
(Cuts flowers, fresh 
! Dried flowers 
Mosses and lichens, fresh 
Foliage, branches and other parts of plants, 
:fresh 
ex 0604 99 'Foliage.not further prepared than dried 
I Potatoes, seed 0% 
I Potatoes, other h-6000 
2500 
! Garlic 25% reduction oil 
General tariff rate 
I Peas, frozen 14% 
Beans, frozen 
Other leguminous yegetables.frozcn 
•Spinach, frozen 
Other vegetables, frozen j 7&u 
1 """250 
_ 350 
soo 
Other dried vegetables and mixtures 
i Kidney beans, inc.whHe pea beans,dried 
I Other beans,dried 
Broad beans and horse beans, dried 
I Other dried leguminous vegetables 
Other nuts 
Figs, dried 
1 Grapes, dried 16% 
0% 
0% 
0% 2ÙÙ 
J 50 
"2500 
1 (Hi 
500 
500 
25% reduction of 
General tariff rate 
W-| Quinces 
I Durum wheat 
Other wheat and meslin 0% 
0% 750 
500 
9500 
150000 200 Subject to article 1.6 
s51JM*fc*to article 1.5. 
j Subject to article 1.5. 
flfl SÊ&i. 19Q9L 
Subject to article 1.5. 
^k[eçHo article 1.5. 
•{Subject to article 1.5. 
«over quota 15% reduction of 
GeneratTartff rate __ 
lover quota 15% reduction of 
General Tariff rate 
over quota 20% reduction of 
Genera! Tariff rate 
61 
Israeli code Description 
„„ ..., j 
1002 00 'Rye 
i 
1003 00 Barley 
1005 90 Maize other than seed 
" ~ I 
1006 30 SemMnilied or wholly milked rice 
"""'"' j 
110313 «Groats of corn 
1103 29 [Pellets of other cereal 
j 
11041210 jOat flakes 
110710 
1106 
| 
11208 10 
1209 91 
1209 99 
1214 10 
1404 20 
"•""" 
1507 10 
1507 90 
1512 11 
1512 19 
1512 21 
1514 10 Matt, not roasted 
Starches, Inulin 
Flour and meal of aoya beans 
Vegetable seeds 
Other seeds 
Lucerne{alfalfa) meal and pellets 
cotton (inters 
Soya bean oil, crude 
Soya bean oil, other 
Sunflower or safflower oil crude 
Sunflower or safflower oil, other 
Cotton oil other 
Rape oil,crude 
1514 90 !Rapeoil,other 
j 
_,, i 
1515 19 ! Linseed oil. other 
1515 29 1 Maize oil.other 
S 
., j 1604 13 00 J Sardines, in airtight container 
1604 14 00 iTuna, in airtight container 
1 
1701 Cane or beet augar and aucrose 
! Other than raw augar.containing flavouring 
1701 91 [matter 
1701 99 IOther than raw sugar, other 
I 
1702 30 ] Glucose < 20% by weight of fructose 
I 
î 
1702 60 I 
|~__j 
2002 90 20/3 j Other fructose, >50% bv weiqfrt of fructoae 
Tomatoes in powder form 
S2003 10 00" Mushroom» 
I 
pbO4Ï»010 j 
[20049090 • D. prepared vegetables, frozen 
O. prepared vegetables, frozen A 
Duty 
(%) 
0% 
0% 
0% 
3,75% 
0% 
10% 
0% 
25% reduction of 
General tariff rate 
0% 
0% 
• 
0% 
0% 
13% 
9% 
13% 
0% 
9% 
0% 
0% 
0,1 SA 
0% 
6% 
10% 
7,50% 
10,5% B 
Tariff Quota 
-ft) 
10000 
210000 
11000 
25000 
235000 
7500 
7500 
400 
500 
500 
1500 
1000 
7000 
4000 
1500 
1500 
500 
3000 
150 
600 
300 
265000 
1200 
200 
100 
5000 
300 c 
Specific provisions 
Subject to article 1.5. -
' 
. 
" 
15% reduction 
of General tariff rate 
i 
62 
Israeli code 
200799 
2008 5010 
2006 50 20/90 Description 
Jams & jellies 
Apricots , 
Apricots 
2008 7010 Peaches 
2006 70 30/90 : Peaches 
2008 92 20 
2006 92 30/90 
200970 
220710 
2301 10 Mixtures (without strawberries, nuts and 
citrus) 
Mixtures (without strawberries, nuts and 
cttrus) 
Concentrated apple juice, m pack. > 1001 
Undenatured ethyl alcohol, >80% alcohol 
Flours, meals, pellets of meat or meat offal 
t 
2303 10 Residues of starch manufacture 
I 
230410 iSoya bean oil cake 
! 
2306 40 iRape seed meal 
i " 
23091010 Biscuits for dogs 
230910 20 
230910 90 
2309 9010 
2309 90 20 Containing 15%-35% protein materials and not 
leaa than 4% fat material 
Other dog and cat food 
Biscuits for dogs 
Containing 15%-35% protein materials and not 
1 less than 4% fat material 
2309 90 30 IFood for ornamental fishes and birds 
2309 90 90 | Other animal food 
240110 
240120 Tobacco not stemmed/stripped 
Tobacco partly or wholly stemmed/stripped A 
Duty 
(%) 
10% 
12% 
13,5% 
12,0% 
13,5% 
12,0% 
13,5% 
0% 
$2,75 per liter of 
alcohol 
-
0% 
0% 
10% 
10% 
25% 
8% 
2% 
25% 
8% 
40% 
2% 
0.07 nls/k B 
Tariff Quota 
(t) 
500 
150 
1600 
500 
750 
3000 
14000 
2200 
1600 
3500 
1700 
7000 
1700 C 
Specific provisions 
63 
PROTOCOL NO 3 
CONCERNING PLANT PROTECTION MATTERS 
Without prejudice to the provisions of the Agreement on the Application ot Sanitary and 
Phytosanitary Measures annexed to the Agreement establishing the WTO, and in particular 
Articles 2 and 6 thereof, the Parties agree that from the entry into force of this Agreement : 
a) On their mutual trade, the requirement for phyto-sanitary certification shall apply : 
in respect of cut flowers : 
- only to the genera Dendranthema, Dianthus and Pelargonium for introduction into 
the EU, 
-- and only to Rosa, Dendrenthema, Dianthus. Pelargonium, Gypsophilia and 
Anemone for introduction into Israel, and 
in respect of fruits : 
- only to citrus, Fortunella, Poncirus and their hybrids Annona, Cydonia, Diospyros, 
Malus, Mangifera, Passiflore, Prunus, Psidium, Pyrus, Ribes, Syzygium and 
Vaccinum for introduction into the EU; 
- and to all the genera for introduction into Israel. 
b) On their mutual trade, the requirement for a phyto-sanitary permit for the introduction of 
plants or planî products will only apply to enable the introduction of those plants or plant 
products which would otherwise be prohibited, based on a pest risk analysis. 
c) A Party which envisages the introduction of new phyto-sanitary measures which could 
adversely affect specifically existing trade between the parties, shall hold consultations 
with the other Party to examine the envisaged measures and their effect. 
64 
PROTOCOL NO 4 
CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
AND METHODS OF ADMINISTRATIVE COOPERATION 
TITLE I 
GENERAL PROVISIONS 
Article 1 
Definitions 
For the purposes of this Protocol: 
(a) 'manufacture' means any kind of working or processing including assembly or 
specific operations; 
(b) 'material' means any ingredient, raw material, component or part, etc., used in the 
manufacture of the product; 
(c) 'product' means the product being manufactured, even if it is intended for later use 
in another manufacturing operation; 
(d) 'goods' means both materials and products; 
(e) 'customs value* means the value as determined in accordance with the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994 
(WTO Agreement on Custom Valuation); 
(f) 'ex-works price' means the price paid for the product ex-works to the manufacturer 
in whose undertaking the last working or processing is carried out or to the person 
who arranged for the last working or processing to be carried outside the territories 
of the Parties provided the price includes the value of all the materials used, minus 
all internal taxes which are, or may be, repaid when the product obtained is 
exported; 
(g) 'value of materials' means the customs value at the time of importation of the non-
originating materials used, or, if this is not known and cannot be ascertained, the 
first ascertainable price paid for the materials in the territories concerned; 
(h) Value of originating materials' means the customs value of such materials as 
defined in subparagraph (g) applied mutatis mutandis; 
(i) 'chapters' and 'headings' means the chapters and the headings(four-digit codes) 
used in the nomenclature which makes up the Harmonized Commodity 
. Description and Coding System, referred to in this Protocol as 'the Harmonized 
System'or'HS'; 
(j) 'classified' refers to the classification of a product or material under a particular 
heading; 
(k) 'consignment' means products which are either sent simultaneously from one 
exporter to one consignee or covered by a single transport document covering 
their shipment from the exporter to the consignee or, in the absence of such a 
document, by a single invoice. 
65 
TITLE II 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
Article 2 
Origin criteria 
For the purpose of implementing this Agreement and without prejudice to the provisions 
of Article 3 of this Protocol, the following products shall be considered as 
1. products originating in the Community: 
a) products wholly obtained in the Community, within the meaning of Article 4 of this 
Protocol; 
b) products obtained in the Community which contain materials not wholly obtained 
there, provided that the said materials have undergone sufficient working and 
processing in the Community within the meaning of Article 5 of this Protocol; 
2. products originating in Israel: 
a) products wholly obtained in Israel within the meaning of Article 4 of this Protocol; 
b) oroducts obtained in Israel which contain materials not wholly obtained there, 
provided that the said materials have undergone sufficient working or processing 
in Israel within the meaning of Article 5 of this Protocol. 
Article 3 
Bilateral cumulation 
1. Notwithstanding Article 2 (1) (b), materials originating in Israel within the meaning of 
this Protocol shall be considered as materials originating in the Community and it 
shall not be necessary that such materials have undergone sufficient working or 
processing. 
2. Notwithstanding Article 2 (2) (b), materials originating in the Community within the 
meaning of this Protocol shall be considered as materials originating in Israel and it 
shall not be necessary that such materials have undergone working or processing. 
Article 4 
Wholly obtained products 
1. The following shall be considered as wholly obtained either in the Community or in 
Israel. 
(a) mineral products extracted from their soil or from their seabed; 
(b) vegetable products harvested there; 
(c) live animals born and raised there; 
(d) products from live animals raised there; 
66 
(e) products obtained by hunting or fishing there; 
(f) products of sea fishing and other products taken from the sea by their vessels; 
(g) products made aboard their factory ships exclusively from products referred to in 
subparagraph (f); 
(h) used articles collected there fit only for the recovery of raw materials, including 
used tyres fit only for retreading or use as waste; 
(i) waste and scrap resulting from manufacturing operations conducted there; 
(j) products extracted from marine soil or subsoil outside their territorial waters 
provided that they have sole rights to work that soil or subsoil; 
(k) goods produced exclusively from products specified in subparagraphs (a) to (j). 
2. The terms their vessels' and their factory ships' in paragraph 1 (f) and (g) shall apply 
only to vessels and factory ships: 
- which are registered or recorded in Israel or in a Member State of the Community, 
- which sail under the flag of Israel or of a Member State of the Community, 
- which are owned to an extent of at least 50 per cent by nationals of Israel or of a 
Member State of the Community, or by a company with its head office in one of 
these States or in Israel, of which the manager or managers, chairman of the board 
of directors or the supervisory board, and the majority of the members of such 
boards are nationals of Israel or of Member States of the Community and of which, 
in addition, in the case of partnerships or limited companies, at least half the capital 
belongs to these States, to Israel, to their public bodies or to their nationals, 
- of which the master and officers are nationals of Israel or of Member States of the 
Community. 
- of which at least 75 per cent of the crew are nationals of Israel or of Member States 
of the Community. 
3. The terms "Israel" and the "Community" shall also cover the territorial waters which 
surround Israel and the Member States of the Community. 
Sea-going vessels, including factory ships on which the fish caught is worked or 
processed, shall be considered as part of the territory of the Community or of Israel 
provided that they satisfy the conditions set out in paragraph 2. 
Article 5 
Sufficiently worked or processed products 
1. For the purposes of Article 2, products which are not wholly obtained in the 
Community or in Israel are considered to be sufficiently worked or processed there 
when the conditions set out in the list in Annex II, in conjunction with the Notes in 
Annex I, are fulfilled. 
67 
These conditions indicate, for all products covered or not by the Agreement, the 
working or processing which must be carried out on the non-originating materials 
used in the manufacture of these products, and apply only in relation to such 
materials. Accordingly, it follows that if a product, which has acquired originating 
status by fulfilling the conditions set out in the list for that product, is used in the 
marufacture of another product, the conditions applicable to the product in which it is 
incorporated do not apply to it, and no account shall be taken of the non-originating 
materials which may have been used in its manufacture. 
2. Notwithstanding paragraph 1 and except as provided in Article 12 (4), non-originating 
materials which, according to the conditions set out in the list for a given product, 
should not be used in the manufacture of this product may nevertheless be used, 
provided that: 
(a) their total value does not exceed 10 per cent of the ex-works price of the 
product; 
(b) where, in the list, one or several percentages are given for the maximum value of 
non-originating materials, such percentages are not exceeded through the 
application of this paragraph. 
This paragraph shall not apply to products falling within Chapters 50 to 63 of the 
Harmonized System. 
3. Paragraphs 1 and 2 shall apply except as provided in Article 6. 
Article 6 
Insufficient working or processing operations 
The following operations shall be considered as insufficient working or processing to 
confer the status of originating products, whether or not the requirements of Article 5 
are satisfied: 
(a) operations to ensure the preservation of products in good condition during 
transport and storage (ventilation, spreading out, drying, chilling, placing in salt, 
sulphur dioxide or other aqueous solutions, removal of damaged parts, and like 
operation); 
(b) simple operations consisting of removal of dust, sifting or screening, sorting, 
classifying, matching (including the making-up of sets of articles), washing, painting, 
cutting up; 
(c) (i) changes of packaging and breaking up and assembly of packages; 
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or 
boards, etc., and all other simple packaging operations; 
(d) affixing marks, labels and other like distinguishing signs on products or their 
packaging; 
(e) simple mixing of products, whether or not of different kinds, where one or more 
components of the mixtures do not meet the conditions laid down in this Protocol to 
enable them to be considered as originating in the Community or in Israel; 
68 
(f) simple assembly of parts to constitute a complete product; 
(g) a combination of two or more operations specified in subparagraphs (a) to (f); 
•(h) slaughter of animals. 
Article 7 
Unit of qualification 
1. The unit of qualification for the application of the provisions of this Protocol shall be 
the particular product which is considered as the basic unit when determining 
classification using the nomenclature of the Harmonized System. 
Accordingly, it follows that: 
(a) when a product composed of a group or assembly of articles is classified under 
the terms of the Harmonized System in a single heading, the whole constitutes the 
unit of qualification; 
(b) when a consignment consists of a number of identical products classified under 
the same heading of the Harmonized System, each product must be taken 
individually when applying the provisions of this Protocol. 
2. Where, under general rule 5 of the Harmonized System, packaging is included with 
the product for classification purposes, it shall be included for the purposes of 
determining origin. 
» Articled 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched with a piece of equipment, machine, 
apparatus or vehicle, which are part of the normal equipment and included in the price 
thereof or which are not separately invoiced, shall be regarded as one with the piece of 
equipment, machine, apparatus or vehicle in question. 
Article 9 
Sets 
Sets, as defined in general rule 3 of the Harmonized System, shall be regarded as 
originating when all component products are originating. Nevertheless, when a set is 
composed of originating and non-originating products, the set as a whole shall be 
regarded as originating, provided that the value of the non-originating products does not 
exceed 15 per cent of the ex-works price of the set. 
Article 10 
Neutral elements 
In order to determine whether a product originates in the Community or in Israel it shall 
not be necessary to establish whether the electrical energy, fuel, plant and equipment 
as well as machines and tools used to obtain such product, or whether any goods, used 
in the course of production which do not enter and which were not intended to enter into 
the final composition of the product, are originating or not. 
63- =U 
TITLE III 
TERRITORIAL REQUIREMENTS 
Article 11 
Principle of territoriality 
The conditions set out in Title II relative to the acquisition of originating status must be 
fulfilled without interruption in the Community or in Israel. For this purpose, the 
acquisition of originating status shall be considered as interrupted when goods which 
have undergone working or processing in the Party concerned have left the territory of 
this Party .except as provided in Articles 12 and 13. 
Article 12 
Working or processing carried out outside one of the Parties 
1. The acquisition of originating status in one of the Parties under the conditions set out 
in Title II shall not be affected by working or processing carried out outside this Party 
and subsequently reimported there, provided that: 
(a) the said materials are wholly obtained in the Party concerned or have undergone 
there working or processing going beyond the insufficient operations listed in 
Article 6 prior to their exportation; and 
(b) it can be demonstrated to the satisfaction of the customs authorities that: 
(i) the reimported goods result from the working or processing of the exported 
materials; and 
(ii) the total added value acquired outside the Party concerned through the 
application of this Article does not exceed 10 per cent of the ex- works price of the 
final product for which originating status is claimed. 
2. For the purposes of paragraph 1, the conditions set out in Title I! relative to the 
acquisition of originating status shall not apply in respect of working or processing 
carried out outside the Party concerned. Nevertheless, where, in the relevant list of 
Annex II, a rule giving the maximum value of all the non-originating materials used is 
applied in determining the originating status of the final product concerned, the total 
value of the non-originating materials used in the Party concerned and the total 
added value acquired outside this Party through the application of this Article taken 
together shall not exceed the percentage given. 
3. For the purposes of paragraphs 1 and 2, "total added value" shall mean all costs 
accumulated outside the Party concerned, including all the value of the materials 
added there. 
4. Paragraphs 1 and 2 shall not apply to products which do not fulfil the conditions set 
out in the relevant list rule and which can only be considered as sufficiently worked or 
processed as a result of the application of the general tolerance in Article 5(2). 
5. Paragraphs 1 and 2 shall not apply to products falling within Chapters 50 to 63 of the 
Harmonized System. 
^M 
Article 13 
Reimportation of goods 
Goods exported from the Community or Israel to a third country and subsequently 
returned, shall be considered as never having left the concerned Party if it can be 
demonstrated to the satisfaction of the customs authorities that: 
(a) the goods returned are the same goods as those exported; and 
(b) they have not undergone any operation beyond that necessary to preserve them 
in good condition while in that country or while being exported. 
Article 14 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to products 
or materials which are transported between the territories of the Community and 
Israel without entering any other territory. However, goods originating in Israel or in 
the Community and constituting one single consignment which is not split up may be 
transported through territory other than that of the Community or Israel with, should 
the occasion arise, transhipment or temporary warehousing in such territories, 
provided that the goods have remained under the surveillance of the customs 
authorities in the country of transit or of warehousing and that they have not 
undergone operations other than unloading, reloading or any operation designed to 
preserve them in good condition. 
Products originating in Israel or in the Community may be transported by pipeline 
across territory other than that of the Community or that of Israel. 
2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be 
supplied to the customs authorities of the importing country by the production of: 
(a) a through bill of lading issued in the exporting country covering the passage 
through the country of transit; or 
(b) a certificate issued by the customs authorities of the country of transit: 
(i) giving an exact description of the products; 
(ii) stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships used; and 
(iii) certifying the conditions under which the products remained in the transit 
country; or 
(c) failing these, any substantiating documents. 
^r 
Article 15 
Exhibitions 
1. Products sent from one of the Parties for exhibition in a third country and sold after 
the exhibition for importation in another Party shall benefit on importation from the 
provisions of the Agreement on condition that the products meet the requirements of 
this Protocol entitling them to be recognized as originating in the Community or in 
Israel and provided that it is shown to the satisfaction of the customs authorities that: 
(a) an exporter has consigned these products from one of the Parties to the country 
in which the exhibition is held and has exhibited them there; 
(b) the products have been sold or otherwise disposed of by that exporter to a 
person in another Party; 
(c) the products have been consigned during the exhibition or immediately 
thereafter to the latter Party in the state in which they were sent for exhibition; and 
(d) the products have not, since they were consigned for exhibition, been used for 
any purpose other than demonstration at the exhibition. 
2. A proof of origin must be issued or made out in accordance with the provisions of 
Title V and submitted to the customs authorities of the importing country in the 
normal manner. The name and address of the exhibition must be indicated thereon. 
Where necessary, additional documentary evidence of the nature of the products and 
the conditions under which they have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or 
similar public show or display which is not organized for private purposes in shops or 
business premises with a view to the sale of foreign products, and during which the 
products remain under customs control. 
=K 
TITLE IV 
DRAWBACK OR EXEMPTION 
Article 16 
Prohibition of drawback of, or exemption from, customs duties 
1. Non-originating materials used in the manufacture of products originating in the 
Community or in Israel within the meaning of this protocol for which a proof of origin 
is issued or made out in accordance with the provisions of Title V shall not be subject 
in any of the Parties to drawback of, or exemption from, customs duties of whatever 
kind. 
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or 
non-payment, partial or complete, of customs duties or charges having an equivalent 
effect, applicable in any of the Parties to materials used in the manufacture, where 
such refund, remission or non-payment applies, expressly or in effect, when products 
obtained from the said materials are exported and not when they are retained for 
home use in this Party. 
3. The exporter of products covered by a proof of origin shall be prepared to submit at 
any time, upon request from the customs authorities, all appropriate documents 
proving that no drawback has been obtained in respect of the non-originating 
materials used in the manufacture of the products concerned and that all customs 
duties or charges having equivalent effect applicable to such materials have actually 
been paid. 
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within 
the meaning of Article 7 (2), accessories, spare parts and tools within the meaning of 
Article 8 and products in a set within the meaning of Article 9 when such items are 
non-originating. 
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are 
of the kind to which the Agreement applies. 
9} 
TITLE V 
PROOF OF ORIGIN 
Article 17 
General requirements 
1. Originating products within the meaning of this Protocol shall, on importation into 
one of the Parties, benefit from the Agreement upon submission of either: 
(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or 
(b) in the cases specified in Article 22(1), a declaration, the text of which 
appears in Annex IV, given by the exporter on an invoice, a delivery note or 
any other commercial document which describes the products concerned in 
sufficient detail to enable them to be identified (hereinafter referred to as the 
"invoice declaration"). 
2. Notwithstanding paragraph 1, originating products within the meaning of this 
Protocol shall, in the cases specified in Article 27, benefit from this Agreement 
without it being necessary to submit any of the documents referred to above. 
Article 18 
Procedure for the issue of a movement certificate EUR.1 
1. A movement certificate EUR.1 shall be issued by the customs authorities of the 
exporting country on application having been made in writing by the exporter or, 
under the exporter's responsibility, by his authorized representative. 
2. For this purpose, the exporter or his authorized representative shall fill out both the 
movement certificate EUR.1 and the application form, specimens of which appear in 
Annex III. 
These forms shall be completed in one of the languages in which the Agreement is 
drawn up, in accordance with the provisions of the domestic law of the exporting 
country. If they are handwritten, they shall be completed in ink in printed characters. 
The description of the products must be given in the box reserved for this purpose 
without leaving any blank lines. Where the box is not completely filled a horizontal 
line must be drawn below the last line of the description, the empty space being 
crossed through. 
3. The exporter applying for the issue of a movement certificate EUR.1 shall be 
prepared to submit at any time, at the request of the customs authorities of the 
exporting country where the movement certificate EUR.1 is issued, all appropriate 
documents proving the originating status of the products concerned as well as the 
fulfilment of the other requirements of this Protocol. 
4. The movement certificate EUR.1 shall be issued by the customs authorities of a 
Member State of the European Community if the goods to be exported can be 
considered as products originating in the Community within the meaning of Article 2 
(1) of this Protocol. The movement certificate EUR.1 shall be issued by the customs 
authorities of Israel if the goods to be exported can be considered as products 
originating in Israel within the meaning of Article 2 (2) of this Protocol. 
}<5 
5. When the provisions of Article 3 are applied, the customs authorities of the Member 
State of the Community or of Israel may issue movement certificates EUR.1 under 
the conditions laid down in this Protocol if the goods to be exported can be 
considered as originating products within the meaning of this Protocol and provided 
that the goods covered by the movement certificates EUR.1 are in the Community or 
in Israel. 
In these cases movement certificates EUR.1 shall be issued subject to the 
presentation of the proof of origin previously issued or made out. This proof of origin 
must be kept for at least three years by the customs authorities of the exporting 
State. 
6. The issuing customs authorities shall take any steps necessary to verify the 
originating status of the products and the fulfilment of the other requirements of this 
Protocol. For this purpose, they shall have the right to call for any evidence and to 
carry out any inspection of the exporter's accounts or any other check which they 
consider appropriate. 
The issuing customs authorities shall also ensure that the forms referred to in 
paragraph 2 are duly completed. In particular, they shall check whether the space 
reserved for the description of the products has been completed in such a manner as 
to exclude all possibility of fraudulent additions. 
7. The date of issue of the movement certificate EUR.1 shall be indicated in the part of 
the certificate reserved for the customs authorities. 
8. A movement certificate EUR.1 shall be issued by the customs authorities of the 
exporting country when the products to which it relates are exported. It shall be 
made available to the exporter as soon as actual exportation has been effected or 
ensured. 
Article 19 
Movement certificates EUR.1 issued retrospectively 
1. Notwithstanding Article 18(8), a movement certificate EUR.1 may exceptionally be 
issued after exportation of the products to which it relates if: 
(a) it was not issued at the time of exportation because of errors or involuntary 
omissions or special circumstances; or 
(b) it is demonstrated to the satisfaction of the customs authorities that a movement 
certificate EUR.1 was issued but was not accepted at importation for technical 
reasons. 
2. For the implementation of paragraph 1, the exporter must indicate in this application 
the place and date of exportation of the products to which the movement certificate 
EUR.1 relates, and state the reasons for his request. 
3. The customs authorities may issue a movement certificate EUR.1 retrospectively only 
after verifying that the information supplied in the exporter's application agrees with 
that in the corresponding file. 
1 °) 
4 Movement certificates EUR.1 issued retrospectively must be endorsed with one of the 
following phrases: 
"NACHTRÂGLICH AUSGESTELLT, 
"DELIVRE A POSTERIORI", 
"RILASCIATO A POSTERIORI", 
"AFGEGEVEN A POSTERIORI", 
"ISSUED RETROSPECTIVELY", 
"UDSTEDT EFTERF0LGENDE", 
"EKA08EN EK TON YXTEPaN\ 
"EXPEDIDO A POSTERIORI", 
"EMITADO A POSTERIORI" 
"ANNETTU JÂLKIKÂTEEN" 
"UTFÀRDAT I EFTERHAND" 
" text in Hebrew " 
5. The endorsement referred to in paragraph 4 shall be inserted in the 'Remarks' box of 
the movement certificate EUR.1. 
« 
Article 20 
Issue of a duplicate movement certificate EUR.1 
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter 
may apply to the customs authorities which issued it for a duplicate made out on the 
basis of the export documents in their possession. 
2. The duplicate issued in this way must be endorsed with one of the following words: 
"DUPLIKAT", "DUPLICATA", "DUPLICATO", "DUPLICAAT","DUPLICATE", 
"ANTirPAOO", "DUPLICADOYSECUNDA VIA","KAKSOISKAPPALE", 
"text in Hebrew 
3. The endorsement referred to in paragraph 2, the date of issue and the serial number 
of the original certificate shall be inserted in the 'Remarks' box of the duplicate 
movement certificate EUR.1. 
4. The duplicate, which must bear the date of issue of the original movement certificate 
EUR.1, shall take effect as from that date. 
Article 21 
Replacement of certificates 
1. It shall at any time be possible to replace one or more movement certificates EUR.1 
by one or more other certificates provided that this is done by the customs office 
responsible for controlling the goods. 
2 The replacement certificate shall be regarded as a definite movement certificate 
EUR.1 for the purpose of the application of this Protocol, including the provisions of 
this Article. 
3, The replacement certificate shall be issued on the basis of a written request from the 
re exporter, after the authorities concerned have verified the information supplied in 
the applicant's request. The date and serial number of the original movement 
certificate EUR.1 shall be given in box 7. 
So 
Article 22 
Conditions for making out an invoice declaration 
1. An invoice declaration as referred to in Article 17(1 )(b) may be made out: 
(a) by an approved exporter within the meaning of Article 23, 
(b) by any exporter for any consignment consisting of one or more packages 
containing originating products whose total value does not exceed 
ECU 6 000. 
2. An invoice declaration may be made out if the products concerned can be 
considered as products originating in one of the Parties and fulfil the other 
requirements of this Protocol. 
3. The exporter making out an invoice declaration shall be prepared to submit at any 
time, at the request of the customs authorities of the exporting country, all 
appropriate documents proving the originating status of the products concerned 
as well as the fulfilment of the other requirements of this Protocol. 
4. An invoice declaration shall be made out by the exporter by typing, stamping or 
printing on the invoice, the delivery note or another commercial document, the 
declaration, the text of which appears in Annex IV, using one of the linguistic 
versions set out in that Annex in accordance with the provisions of the domestic 
law of the exporting country. The declaration may also be handwritten; in such a 
case, it shall be written in ink in printed characters. 
5. Invoice declarations shall bear the original signature of the exporter in manuscript. 
However, an approved exporter within the meaning of Article 23 shall not be 
required to sign such declarations provided that he gives the customs authorities 
of the exporting country a written undertaking that he accepts full responsibility for 
any invoice declaration which identifies him as if it had been signed in manuscript 
by him. 
6. An invoice declaration may be made out by the exporter when the products to 
which it relates are exported (or exceptionally after exportation). If the invoice 
declaration is made out after the products to which it relates have been declared 
to the customs authorities in the importing country, this invoice declaration must 
bear a reference to the documents already submitted to these authorities. 
Article 23 
Approved exporter 
1. The customs authorities of the exporting country may authorize any exporter, 
hereinafter referred to as 'approved exporter*, who makes frequent shipments of 
products under this Agreement, and who offers to the satisfaction of the customs 
authorities all guarantees necessary to verify the originating status of those 
products as well as the fulfilment of the other requirements of this Protocol, to 
make out invoice declarations irrespective of the value of the products concerned. 
2. The customs authorities may grant the status of approved exporter subject to any 
conditions which they consider appropriate. 
3. The customs authorities shall grant to the approved exporter a customs 
authorization number which shall appear on the invoice declaration. 
%1 
4. The customs authorities shall monitor the use of the authorization by the approved 
exporter. 
5. The customs authorities may withdraw the authorization at any time. They shall 
do so where the approved exporter no longer offers the guarantees referred to in 
paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise 
makes an incorrect use of the authorization. 
Article 24 
Validity of proof of origin 
1. A movement certificate EUR.1 shall be valid for four months from the date of issue in 
the exporting country, and must be submitted within the said period to the customs 
authorities of the importing country. 
An invoice declaration shall be valid for four months from the date it was made out by 
the exporter and must be submitted within the said period to the customs authorities 
of the importing country. 
2. Movement certificates EUR.1 and invoice declarations which are submitted to the 
customs authorities of the importing country after the final date for presentation 
specified in paragraph 1 may be accepted for the purpose of applying preferential 
treatment, where the failure to submit these documents by the final date set is due to 
reasons of force majeure or exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing 
country may accept the movement certificates EUR.1 or invoice declarations where 
the products have been submitted to them before the said final date. 
Article 25 
Submission of proof of origin 
Movement certificates EUR.1 and invoice declarations shall be submitted to the 
customs authorities of the importing country in accordance with the procedures 
applicable in that country. The said authorities may require a translation of a movement 
certificate EUR.1 or an invoice declaration. They may also require the import 
declaration to be accompanied by a statement from the importer to the effect that the 
products meet the^onditions required for the implementation of the Agreement. 
Article 26 
Importation by instalments 
Where, at the request of the importer and on the conditions laid down by the customs 
authorities of the importing country, dismantled or non-assembled products within the 
meaning of general rule 2(a) of the Harmonized System falling within Sections XVI and 
XVII or heading N°S 7308 and 9406 of the Harmonized System are imported by 
instalments, a single proof of origin for such products shall be submitted to the customs 
authorities upon importation of the first instalment. 
•se 
Article 27 
Exemptions from formal proof of origin 
1. Products sent as small packages from private persons to private persons or forming 
part of travellers' personal luggage shall be admitted as originating products without 
requiring the submission of a formal proof of origin, provided that such products are 
not imported by way of trade and have been declared as meeting the requirements of 
this Protocol and where there is no doubt as to the veracity of such a declaration. In 
the case of products sent by post, this declaration can be made on the customs 
declaration C2/CP3 or on a sheet of paper annexed to that document. 
2. Imports which are occasional and consist solely of products for the personal use of 
the recipients or travellers or their families shall not be considered as imports by way 
of trade if it is evident from the nature and quantity of the products that no 
commercial purpose is in view. 
3. Furthermore, the total value of these products must not exceed ECU 500 in the case 
of small packages or ECU 1 200 in the case of products forming part of travellers' 
personal luggage. 
Article 28 
Preservation of proof of origin and supporting documents 
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep 
for at least three years the documents referred to in Article 18(3). 
2. The exporter making out an invoice declaration shall keep for at least three 
years a copy of this invoice declaration as well as the documents referred to in 
Article 22(3). 
3. The customs authorities of the exporting country issuing a movement certificate 
EUR.1 shall keep for at least three years the application form referred to in 
Article 18(2). 
4. The customs authorities of the importing country shall keep for at least three 
years the movement certificates EUR.1 and the invoice declarations submitted to 
them. 
Article 29 
Discrepancies and formal errors 
1. The discovery of slight discrepancies between the statements made in a movement 
certificate EUR.1, or in an invoice declaration and those made in the documents 
submitted to the customs office for the purpose of carrying out the formalities for 
importing the products shall not ipso facto render the movement certificate EUR.1, or 
the invoice declaration null and void if it is duly established that this document does 
correspond to the products submitted. 
2. Obvious formal errors such as typing errors on a movement certificate EUR.1, or an 
invoice declaration should not cause this document to be rejected if these errors are 
not such as to create doubts concerning the correctness of the statements made in 
this document. 
£3 
Article 30 
Amounts expressed in ECUs 
1. Amounts in the national currency of the exporting country equivalent to the amounts 
expressed in ECUs shall be fixed by the exporting country and communicated to the 
•" other Parties. 
When the amounts exceed the corresponding amounts fixed by the importing 
country, the latter shall accept them if the products are invoiced in the currency of the 
exporting country. 
If the goods are invoiced in the currency of another Member State of the Community 
the importing State shall recognise the amount notified by the country concerned. 
2. Up to and including 30 April 2000 , the amounts to be used in any given national 
currency shall be the equivalent in that national currency of the amounts expressed 
in ECUs as at 1 October 1994. 
For each successive period of five years, the amounts expressed in ECUs and their 
equivalents in the national currencies of the States shall be reviewed by the 
Cooperation Council on the basis of the exchange rates of the ECU as at the first 
working day in October in the year immediately preceding that five-years period. 
When carrying out this review, the Cooperation Council shall ensure that there will be 
no decrease in the amounts to be used in any national currency and shall 
furthermore consider the desirability of preserving the effects of the limits concerned 
in real terms. For this purpose, it may decide to modify the amounts expressed in 
ECUs. 
^7 
TITLE VI 
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
Article 31 
Communication of stamps and addresses 
The customs authorities of the Member States and of Israel shall provide each other, 
through the Commission of the European Communities, with specimen impressions of 
stamps used in their customs offices for the issue of EUR.1 certificates and with the 
addresses of the customs authorities responsible for issuing movement certificates 
EUR.1 and for verifying those certificates and invoice declarations. 
Article 32 
Verification of proof of origin 
1. Subsequent verification of movement certificates EUR.1 and of invoice declarations 
shall be, carried out at random or whenever the customs authorities of the importing 
state have reasonable doubt as to the authenticity of such documents, the originating 
status of the products concerned or the fulfilment of the other requirements of this 
Protocol. 
2. For the purposes of implementing the provisions of paragraph 1, the customs 
authorities of the importing country shall return the movement certificate EUR.1, and 
the invoice , if it has been submitted, or the invoice declaration, or a copy of these 
documents, to the customs authorities of the exporting country giving, where 
appropriate, the reasons of substance or form for an inquiry. 
They, shall forward, in support of the request for subsequent verification, any 
documents and information that have been obtained suggesting that the information 
given on the movement certificate EUR.1 or the invoice declaration is incorrect. 
3. The verification shall be carried out by the customs authorities of the exporting 
country. For this purpose, they shall have the right to call for any evidence and to 
carry out any inspection of the exporter's accounts or any other check which they 
consider appropriate. 
4. If the customs authorities of the importing country decide to suspend the granting of 
preferential treatment to the products concerned while awaiting the results of the 
verification, they shall offer to release the products to the importer subject to any 
precautionary measures judged necessary. 
5. The customs authorities requesting the verification shall be informed of the results of 
this verification within a maximum period of ten months. These results must indicate 
clearly whether the documents are authentic and whether the products concerned 
can be considered as originating products and fulfil the other requirements of this 
Protocol. 
Where the cumulation provisions of Articles 3.2 and 18.4 were applied, the reply shall 
include a copy (copies) of the movement certificate(s) or invoice declaration(s) relied 
upon. 
2 r 
6. If in cases of reasonable doubt there is no reply within ten months or if the reply does 
not contain sufficient information to determine the authenticity of the document in 
question or the real origin of the products, the requesting customs authorities shall, 
except in the case of force majeure or in exceptional circumstances, refuse 
entitlement to the preferences. 
Article 33 
Dispute settlement 
Where disputes arise in relation to the verification procedures of Article 31 which cannot 
be settled between the customs authorities requesting a verification and the customs 
authorities responsible for carrying out this verification or where they raise a question as 
to the interpretation of this Protocol, they shall be submitted to the Customs 
Cooperation Committee^ 
In all cases the settlement of disputes between the importer and the customs authorities 
of the importing State shall be under the legislation of the said State. 
Article 34 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a 
document which contains incorrect information for the purpose of obtaining a 
preferential treatment for products. 
Article 35 
Free zones 
1. The Member States and Israel shall take all necessary steps to ensure that products 
traded under cover of a movement certificate EUR.1, which in the course of transport 
use a free zone situated in their territory, are not substituted by other goods and that 
they do not undergo handling other than normal operations designed to prevent their 
deterioration. 
2/By means of an exemption to the provisions contained in paragraiph 1, when products 
originating in the Community or in Israel are imported into a free zone under cover of 
an EUR.1 certificate and undergo treatment or processing, the authorities concerned 
shall issue a new EUR.1 certificate at the exporter's request,, if the treatment or 
processing undergone is in conformity with the provisions of this protocol. 
t?Q 
TITLE VII 
CEUTA AND MELILLA 
Article 36 
Application of the Protocol 
1. The term 'Community* used in this Protocol does not cover Ceuta or Melilla. The 
term 'products originating in the Community' does not cover products originating in 
these zones. 
2. This protocol shall apply mutatis mutandis to products originating in Ceuta and 
Melilla, subject to particular conditions set out in Article 37 
Article 37 
Special conditions 
1. The following provisions shall apply instead of Articles 2 and 3 (1) and (2) and 
references to these Articles shall apply mutatis mutandis to this Article. 
2. Providing they have been transported directly in accordance with the provisions of 
Article 14, the following shall be considered as: ( 
(1 ) products originating in Ceuta and Melilla: 
(a) products wholly obtained in Ceuta and Melilla; 
(b) products obtained in Ceuta and Melilla in the manufacture of which products 
other than those referred to in (a) are used, provided that: 
(i) the said products have undergone sufficient working or processing within 
the meaning of Article 5 of this Protocol; or that 
(ii) those products are originating in Israel or the Community within the 
meaning of this Protocol, provided that they have been submitted to working 
or processing which goes beyond the insufficient working or processing 
referred to in Article 6. 
(2) products originating in Israel: 
(a) products wholly obtained in Israel; 
(b) products obtained in Israel, in the manufacture of which products other than 
those referred to in (a) are used, provided that: 
(i) the said products have undergone sufficient working or processing within 
the meaning of Article 5 of this Protocol; or that 
(ii) those products are originating in Ceuta and Melilla or the Community 
within the meaning of this Protocol, provided that they have been submitted 
to working or processing which goes beyond the insufficient working or 
processing referred to in Article 6. 
£? 
3. Ceuta and Melilla shall be considered as a single territory. 
4. The exporter or his authorized representative shall enter 'Israel' and 'Ceuta and 
Melilla' in box 2 of movement certificates EUR.1. In addition, in the case of products 
originating in Ceuta and Melilla, this shall be indicated in box 4 of movement 
certificates EUR.1. 
5. The Spanish customs authorities shall be responsible for the application of this 
Protocol in Ceuta and Melilla. 
^^ vSi 
TITLE VIII 
FINAL PROVISIONS 
Article 38 
Amendments to the Protocol 
The Cooperation Council may decide to amend the provisions of this Protocol. 
Article 39 
Customs Cooperation Committee 
1. A Customs Cooperation Committee shall be set up, charged with carrying out 
administrative cooperation with a view to the correct and uniform application of this 
protocol and with carrying out any other task in the customs field which may be 
entrusted to it. 
2. The Committee shall be composed, on the one hand, of experts of the Member 
States and of officials of the department of the Commission of the European 
Communities who are responsible for customs questions and, on the other hand, of 
experts nominated by Israel. 
Article 40 
Annexes 
The Annexes to this Protocol shall form an integral part thereof. 
Article 41 
Implementation of the Protocol 
The Community and Israel shall each take the steps necessary to implement this 
Protocol. 
Article 42 
Goods in transit or storage 
The provisions of the Agreement may be applied to goods which comply with the 
provisions of this protocol and which on the date of entry into force of the agreement are 
either in transit or are in the Community or in Israel in temporary storage, in bonded 
warehouses or in free zones, subject to the submission to the customs authorities of the 
importing State, within four months of that date, or a certificate EUR.1 endorsed 
retrospectively by the competent authorities of the exporting State together with the 
documents showing that the goods have been transported directly. 
•?=}^r 
Annexes to Protocol 4 
?H 
ANNEX I 
INTRODUCTORY NOTES 
Preliminary remarks 
The rules established in the present list are only applicable to products covered by the 
Agreement. 
Notel 
1.1, The first two columns in the list describe the product obtained. The first column gives the 
heading number or chapter number used in the Harmonized System and the second 
column gives the description of goods used in that system for that heading or chapter. 
For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in 
some cases, the entry in the first column is preceded by an "ex", this signifies that the 
•• rule in columns 3 or 4 only applies to the part of that heading or chapter as described in 
column 2. 
1.2. . Where several heading numbers are grouped together in column 1 or a chapter number 
is given and the description of product in column 2 is therefore given in general terms, 
the adjacent rule in columns 3 or 4 applies to all products which, under the Harmonized 
System, are classified within headings of the chapter or within any of the headings 
grouped together in column 1. 
1.3 Where there are different rules in the list applying to different products within a heading, 
each indent contains the description of that part of the heading covered by the adjacent 
rules in column 3 or 4. ; 
1.4 Where, for any entry in the first two columns, a rule is specified in both columns 3 and 4, 
the exporter may opt, as an alternative, to apply either thé rule set out in column 3 or that 
set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has 
to be applied. 
Note 2 
2.1. The working or processing required by a rule in column 3 has to be carried out only in 
relation to the non-originating materials used. The restrictions contained in a rule in 
column 3 likewise apply only to the non-originating materials used. 
r 
87 d 
2.2. Where a rule states that "materials of any heading" may be used, matenals of the sane 
heading as the product may also be used, subject, however, to any specific limitations 
which may also be contained in the rule. However, the expression "manufacture from 
materials of any heading, including other materials of heading No ...." means that only 
materials classified in the same heading as the product of a different description than that 
of the product as given in column 2 of the list may be used. 
2.3. If a product made from non-originating materials which has acquired originating status 
during manufacture by virtue of the change of heading rule or its own list rule is used as a 
material in the process of manufacture of another product, then the rule applicable to the 
product in which it is incorporated does not apply to it. 
For example: 
An engine of heading No 8407, for which the rule states that the value of the 
non-originating materials which may be incorporated may not exceed 40% of the 
ex-works price, is made from "other alloy steel roughly shaped by forging" of heading No 
7224. 
If this forging has been forged in the country concerned from a non-originating ingot then 
the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the 
list. It can then count as originating in the value calculation for the engine regardless of 
whether it wa's produced in the same factory or another. The value of the non-originating 
ingot is thus not taken into account when adding up the value of the non-originating 
materials used. 
2.4. The rule in the list represents the minimum amount of working or processing required and 
the carrying out of more working or processing also confers originating status; 
conversely, the carrying out of less working or processing cannot confer origin. Thus if a 
rule says that non-originating material at a certain level of manufacture may be used, the 
use of such material at an earlier stage of manufacture is allowed and the use of such 
material at a later stage is not. 
2.5 When a rule in the list specifies that a product may be manufactured from more than one 
material, this means that any one or more materials may be used. It does not require 
that all be used. 
88 
Example: 
The rule for fabrics of ex Chapter 50 to Chapter 55 provides that natural fibres may be 
used and that chemical materials, among other materials, may also be used. This does 
not mean that both have to be used; it is possible to use one or the other or both. 
2.6. Where a rule in the list specifies that a product must be manufactured from a particular 
material, the condition obviously does not prevent the use of other materials which, 
because of their inherent nature, cannot satisfy the rule. (See also Note 5.2 below in 
relation to textlies.). 
Example: 
The rule for prepared food of heading No 1904 which specifically excludes the use of 
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other 
additives which are not produced from cereals. 
However, this does not apply to products which, although they cannot be manufactured 
from the particular material specified in the list, can be produced from a material of the 
same nature at an earlier stage of manifacture. 
Example: 
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if 
the use of only non-originating yarn is allowed for this class of article, it is not possible to 
start from non-woven cloth - even if non-woven cloths cannot normally be made from 
yarn. In such cases, the starting material would normally be at the stage before yarn -
that is the fibre stage. 
2.7. Where, in a rule in the list two or more percentages are given for the maximum value of 
non-originating materials that can be used, then these percentages may not be added 
together. In other words, the maximum value of all the non-originating materials used 
may never exceed the highest of the percentages given. Furthermore, the individual 
percentages must not be exceeded in relation to the particular materials they apply to. 
89 
Note 3 
3.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or 
synthetic fibres and is restricted to the stages before spinning takes place, including 
waste, and, unless otherwise specified, the term "natural fibres" includes fibres that have 
been carded, combed or otherwise processed but not spun. 
3.2. The term "natural fibres" includes horsehair of heading No 0503, silk of 
heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of 
heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other 
vegetable fibres of heading Nos 5301 to 5305. 
3.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in 
the list to describe the materials not classified in Chapters 50 to 63, which can be used to 
manufacture artificial, synthetic or paper fibres or yams. 
3.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial 
filament tow, staple fibres or waste, of headings Nos 5501 to 5507. 
Note 4 
4.1. Where for a given product in the list a reference is made to this note, the conditions set 
out in column 3 shall not be applied to any basic textile materials, used in the 
manufacture of this product, which, taken together, represent 10% or less of the total 
weight of all the basic textile materials used. (See also Notes 4.3 and 4.4 below). 
4.2. However, this tolerance may only be applied to mixed products which have been made 
from two or more basic textile materials. 
The following are the basic textile materials: 
- silk, 
. - wool, 
- coarse animal hair, 
- fine animal hair, 
- horsehair, 
- cotton, 
- paper-making materials and paper, 
- flax, 
- true hemp, 
90 
- jute and other textile bast fibres, 
- sisal and other textile fibres of the genus,Agave, 
- coconut, abaca, ramie and other vegetable textile fibres, 
- synthetic man-made filaments, 
- artificial man-made filaments, 
- synthetic man-made staple fibres, 
- artificial man-made staple fibres. 
Example: 
A yam of heading No 5205 made from cotton fibres of heading No 5203 and synthetic 
staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic 
staple fibres that do not satisfy the origin rules (which require manufacture from chemical 
materials or textile pulp) may be used up to a weight of 10% of the yarn. 
Example: 
A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and 
synthetic yam of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic 
yam which does not satisfy the origin rules (which require manufacture from chemical 
materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which 
require manufacture from natural fibres, not carded or combed or otherwise prepared for 
spinning) or a combination of the two may be used up to a weight of 10% of the fabric. 
Example: 
Tufted textile fabric of heading N6 5802 made from cotton yarn of heading No 5205 and 
cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a 
mixed fabric being made from yarns classified in two separate headings or if the cotton 
yarns used are themselves mixtures. 
Example: 
If the tufted textile fabric concerned had been made from cotton yam of heading'No 5205 
and synthetic fabric of heading No 5407, then, obviously, the yams used are two 
separate basic textile materials and the tufted textile fabric is accordingly a mixed 
product 
91 
Example: 
A carpet with tufts made from both artificial yarns and cotton yarns and with a jute 
backing is a mixed product because three basic textile materials are used. Thus, any 
ron-originating materials that are at a later stage of manufacture than the rule allows may 
be used, provided their total weight taken together does not exceed 10% of the weight of 
the textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns 
could be imported at that stage of manufacture, provided the weight conditions are met. 
4.3. In the case of fabrics incorporating "yarn made of polyurethane segmented with flexible 
segments of polyether whether or not gimped" this tolerance is 20% in respect of this 
yam. 
4.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core 
of plastic film whether or not coated with aluminium powder, of a width not exceeding 
5 mm, sandwiched by means of an adhesive between two films of plastic film, this 
tolerance is 30% in respect of this strip. 
Note 5 
5.1. In the case of those textile products which are marked in the list by a footnote referring to 
this note, textile materials with the exception of linings and interlinings which do not 
satisfy the rule set out in the list in column 3 for the made up products concerned may be 
used provided that they are classified in a heading other than that of the product and that 
their value does not exceed 8% of the ex-works price of the product. 
5.2. Materials which are not classified within Chapters 50 to 63 may be used freely, whether 
or not they contain textiles. 
Example: 
If a rule in the list provides that for a particular textile item, such as trousers, yarn must be 
used, this does not prevent the use of metal items, such as buttons, because buttons are 
not classified within Chapters 50 to 63. For the same reason, it does not prevent the use 
of slide-fasteners even though slide-fasteners normally contain textiles. 
5.3. Where a percentage rule applies, the value of materials which are not classified within 
Chapters 50 to 63 must be taken into account when calculating the value of the non-
originating materials incorporated. 
92 
Note 6 
6.1. Fo«- the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, 
the "specific processes" are the following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process (1); 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all the following operation's: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; 
decolorization and purification with naturally active earth, activated earth, activated 
charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
(i) isomerization. 
6.2. For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the 
following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process; 
(c) cracking; 
(d) reforming;' 
. (e) extraction by means of selective solvents; 
( ) See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature. 
93 
\ (f) the process comprising all the followng operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; 
decolorization and purification with naturally active earth, activated earth, activated 
charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
(ij) isomerization; 
(k) (in respect of heavy oils falling within heading No ex 2710 only) desulphurization 
with hydrogen resulting in a reduction of at least 85% of the sulphur content of the 
products processed (ASTM D1266-59 T method); 
(I) (in respect of products falling within heading No 2710 only) cleparaffining by a 
process other than filtering; 
(m) (in respect of heavy oils falling within heading No ex 2710 only) treatment with 
hydrogen at a pressure of more than 20 bar and a temperature of more than 250 c 
( C with the use of a catalyst, other than to effect desulphurization, when the 
hydrogen constitutes an active element in a chemical reaction. The further 
treatment with hydrogen of lubricating oils of heading No ex 2710 
(e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or 
. stability shall not, however, be deemed to be a specific process; 
(n) (in respect of fuel oils falling within heading No ex 2710 only) atmospheric 
distillation, on condition that less than 30% of these products distils, by volume, 
including losses, at 300 °C by the ASTM D 86 method; 
(o) (in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 
2710 only) treatment by means of a high-frequency electrical brush-discharge. 
6.3. For the purposes of heading Nos ex 2707,2713 to 2715, ex 2901, ex 2902 and ex 3403, 
simple operations such as cleaning, decanting, desalting, water separation, filtering, 
colouring, marketing obtaining a sulphur content as a result of mixing products with 
different sulphur contents, any combination of these operations or like operations do not 
confer origin. 
94 
ANNEX II 
List of working or processing required to be carried out on 
non-originating materials In order that the product 
manufactured can obtain originating status 
95 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
Chap. 01 
ex Chap 02 
0201 
0202 
0206 
0210 
ex Chap 03 
0302 to 0305 
ex 0306 
ex 0307 
ex Chap. 04 Live animals 
Meat and edible meat offal; 
except for heading No. 
0201: 0202:0206; 0210 for 
which the rules are set out 
below 
Meat of bovine animals, 
fresh or chilled 
Meat of bovine animals, 
frozen 
Edible cftal of bovine 
animals, swine, sheep, 
goats, horses, asses, mules 
or ninnies, fresh, chilled or 
frozen 
Meat and edible meat offal, 
salted, in brine, dried or 
smoked: edible flours and 
meals of meat or meat offal 
Live fish and crustaceans, 
live molluscs and other 
aquatic invertebrates 
Fish, other than live fish 
Crustaceans, except live 
crustaceans -
Molluscs: aquatic 
invertebrates other than 
crustaceans and molluscs 
except live molluscs 
Dairy produce except for 
heading No. 0402; 0403; 
0404 to 0406; edible 
products of animal origin, 
not elsewhere specified or 
included 0) 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of any heading except meat 
of bovine animals, frozen of 
heading No. 0202 
Manufacture from materials 
of any heading except meat 
of bovine animals, fresh or 
chilled of heading No. 0201 
Manufacture from materials 
of any heading except 
carcases of headings Nos. 
020lto0205 
Manufacture from materials 
of any heading except meat 
and offa! of heading Nos. 
0201 to 0206 and 0208 or 
poultry liver of heading No. 
0207 
d) 
Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained 
Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained 
Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
f1) For these products the 'Wholly obtained* crrteria. described in article 4 is always applied 
96 
HS heading 
No 
(1) Descnp:ion of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
0402 
0404 to 0406 
0403 
0407 
0408 
0409 
ex Chap. 05 
ex 0502 
ex 0506 
Chap 06 Dairy products 
Buttermilk, curdled milk and 
cream, yogurt, képhir and 
other fermented or acidified 
milk and cream, whether or 
not concentrated or 
containing added sugar or 
other sweetening matter or 
flavoured or containing 
added fruit or cocoa 
Birds' eggs, in shell, fresh, 
preserved or cooked 
Birds' eggs, not in shell and 
egg yolks, fresh, dried, 
cooked, by steaming or by 
boiling in water, moulded, 
frozen or otherwise 
preserved, whether or not 
containing added sugar or 
other sweetening matter 
Natural honey 
Products of animal origin, 
not elsewhere specified or 
included except for heading 
No. ex0502; ex0506 for 
which the rules a re. set out 
below 
Prepared pigs', hogs' or 
boars' bristles and hair 
Bones and horn-cores 
unworked 
Vegetable products Manufacture from materials 
of any heading except milk 
or cream of heading No. 
0401 or 0402 
Manufacture in which : 
• all the materials of Chapter 
4 used must be wholly 
obtained 
- any fruit juice (except 
those of pineapple, lime or 
grapefruit) of heading No. 
2009 used must be wholly 
obtained, and 
- the value of any materials 
of Chapter 17 used does 
not exceed 30% of the ex-
works price of the product 
Manufacture from materials 
of any heading except birds' 
eggs of heading No. 0407 
d) 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Cleaning, disinfecting, 
sorting and straightening of 
bristles and hair 
Manufacture in which all the 
materials of Chapter 2 used 
must be wholly obtained 
(1) 
(1 ) For these products the "Wholly obtained* criteria, described in article 4 is always applied 
97 
HS heading 
No 
(V Description of product 
(2) Workinç or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex Chap 07 
ex 710 to 713 
ex 0710 
ex 0711 
ex Chap 38 
0811 
0812 Edible vegetables and 
certain roots and tubers 
except for heading No. 0710 
to 0713 for which the rules 
are set out below 
Edible vegetables, frozen or 
dried, provisionally 
preserved except for 
heading Nos. ex 0710 and 
ex 0711 for which the rules 
are set out below 
Sweet com (uncooked or 
cooked by steaming or 
boiling in water), frozen 
Sweet com, provisionally 
preserved 
Edible fruit and nuts: peel of 
citrus fruits or melons 
except for heading No. 
0811,0812, 0813. 0814 for 
which the rules are set out 
below 
Fruit and nuts uncooked or 
cooked by steaming or 
boiling in water, whether or 
not containing added sugar 
or other sweetening matter : 
- containing added sugar 
- other 
Fruit and nuts provisionally 
preserved (for example, by 
sulphur dioxide gas, in 
brine, in sulphur water or in 
other preservative 
solutions), but unsuitable in 
that state for immediate 
consumption (i) 
Manufacture in which all the 
vegetable materials used 
must be wholly obtained 
Manufacture from fresh or 
chilled sweet corn 
Manufacture from fresh or 
chilled sweet corn 
0! 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the value of 
the ex-works price of the 
product 
Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
(1 ) For these products the 'Wholly obtained' criteria, described in article 4 is always applied 
98 
Working pr processng earned out on non-onginating 
materials that confers originating status HS heading 
No 
VI Description of product 
(2) (3) or (4) 
0813 
0814 
Chap 09 
ex 0910 
Chap 10 
ex Chap 11 
ex 1106 
Chap 12 Fruit, dried, other than that 
of heading Nos. 0801 to 
0806; mixtures of nuts or 
dried fruits of this chapter 
Peel of citrus fruit or melons 
(including water-melons). 
fresh, frozen, dried or 
provisionally preserved in 
brine, in sulphur water or in 
other preservative solutions 
Coffee, tea. maté and 
spices, excluding the 
mixtures of spice of 0910 
for which the rules are set 
out below 
Mixtures referred to in note 
1 (b) to this chapter 
Cereals 
Products of the milling 
industry; malt, starches: 
inulin; wheat gluten, except 
for heading No. ex 1106 for 
which the rule is set out 
below 
Flour and meal of the dried, 
shelled leguminous 
vegetables of heading No. 
0713 
Oil seeds and oleaginous 
fruits; miscellaneous grains, 
seeds and fruit: industrial or 
medicinal plants; straw and 
fodder; excluding flours and 
meals of oil seeds or 
oleaginous fruits, other than 
those of mustard for which 
the rule is set out below Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
Manufacture in wh zh all the 
fruit or nuts used must be 
wholly obtained 
(V 
Manufacture in which all 
materials used are 
classified within a heading 
other than that of the 
product 
ID 
Manufacture in which all the 
cereals, edible vegetables, 
roots and tubers of heading 
No. 0714 or fruit used must 
be wholly obtained 
Drying and milling of 
leguminous vegetables of 
heading No. 0708 
n) 
(1 ) For these products the "Wholly obtained* critena. described in article 4 is always applied 
99 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1208 
ex Chap 13 
1301 
Chap 14 
ex Chap 15 
1501 Flours and meals of oil 
seeds or oleaginous fruits, 
other than those of mustard 
Lac; gums, resins and other 
vegetable saps and extracts 
except for heading No. 1301 
for which the rule is set out 
below 
Lac; natural gums, resins, 
gum-resins and balsams 
Vegetable planting 
materials: vegetable 
products not elsewhere 
specified or included 
Animal or vegetable fats 
and oils and their cleavage 
products; prepared edible 
fats; animal or vegetable 
waxes except for heading 
No. 1501; 1502; 1504; ex 
1505; 1506; ex 1507 to 
1515; ex 1516; ex 1517 and 
ex 1519 for which the rules 
are set out below 
Lard; other pig fat and 
poultry fat. rendered, 
whether or not pressed or 
solvent-extracted: 
- Fats from bones or waste 
•- Other Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of any materials of 
heading No. 1301 used may 
not exceed 50% of the ex-
works price of the product 
Oi 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of any heading except those 
of heading No. 0203, 0206 
or 0207 or bones of heading 
No. 0506 
Manufacture from meat or 
edible offal of swine of 
heading No. 0203 or 0206 
or of meat and edible offal 
of poultry of heading No. 
0207 
^For these products the "Wholly obtained* criteria, described in article 4 is always applied 
100 
HS heaoing 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1502 
1504 
ex 1505 
1506 
ex 1507 to 
1515 Fats of bovine animals; 
sheep or goats, raw or 
rendered, whether or not 
pressed or solvent-
extracted: 
- Fats from bones or waste 
-other 
Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically 
modified: 
- Solid fractions of fish oils 
and fats and oils of marine 
mammals 
other 
Refined lanolin 
Other animal fats and oils 
and their fractions, whether 
or not refined, but not 
chemically modified : 
- Solid fractions 
- other 
Fixed vegetable oils and 
their fractions, whether or 
not refined, but not 
chemically modified: Manufacture from materials 
of any heading except those 
of heading No. 0201. 0202, 
0204 or 0206 or bones of 
heading No. 0506 
Manufacture in which all the 
animal materials of Chapter 
2 used must be wholly 
obtained 
Manufacture from materials 
of any heading including 
other materials of heading 
No. 1504 
Manufacture in which all the 
anima) materials of 
Chapters 2 and 3 used must 
be wholly obtained 
Manufacture from crude 
wool grease of heading No. 
1505 
Manufacture from materials 
of any heading including 
other materials of heading 
No. 1506 
Manufacture in which all the 
animal materials of Chapter 
2 used must be wholly 
obtained 
101 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 1516 
ex 1517 
ex 1519 
1601 
1602 
1603 
1604 
1605 - Solid fractions, except for 
that of Jojoba oil 
- Other, except for : 
•Lung oil; myrtle wax and 
Japan wax 
- Those for technical or 
industrial uses other than 
the manufacture of 
foodstuffs for human 
consumption 
Animal or vegetable fats 
and oils and their fractions, 
re-esterified. whether or not 
refined but not further 
prepared 
Edible liquid mixtures of 
vegetable oils of heading 
Nos. 1507 to 1515 
Industrial fatty alcohols 
having the character of 
artificial waxes 
Sausages and similar 
products, of meat, meat 
offal or blood; food 
preparations based on 
these products 
Other prepared or~ 
preserved meat, meat offal 
or blood 
Extracts and juices of meat, 
fish or crustaceans, 
molluscs or other aquatic 
invertebrates 
Prepared or preserved fish; 
caviar and caviar 
substitutes prepared from 
fish eggs 
Crustaceans, molluscs and 
other aquatic invertebrates, 
prepared or preserved Manufacture from other 
materials of heading Nos. 
1507 to 1515 
Manufacture in which all the 
vegetable materials used 
must be wholly obtained 
Manufacture in which all the 
animal and vegetable 
materials used must be 
wholly obtained 
Manufacture in which all the 
vegetable materials used 
must be wholly obtained 
Manufacture from materials 
of any heading including 
fatty acids of heading No. 
1519 
Manufacture from animals 
of Chapter 1 
Manufacture from animals 
ot Chapter 1 
Manufacture from animals 
of Chapter 1. However, all 
fish..crustaceans, molluscs 
or other aquatic 
invertebrates used must be 
wholly obtained 
Manufacture in which all the 
fish or fish eggs used must 
be wholly obtained 
Manufacture in-which all the 
crustaceans, molluscs or 
other aquatic invertebrates 
used must be wholly 
obtained 
102 
Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 1701 
ex 1701 
1702 
ex 1703 
ex 1703 
1704 Cane or beet sugar and 
chemically pure sucrose, in 
solid form not containing 
added flavouring or 
colouring matter 
Cane or beet sugar and 
chemically pure sucrose, in 
solid form, flavoured or 
coloured 
Other sugars, including 
chemically pure lactose, 
maltose, glucose and 
fructose, in solid form; 
sugar syrups not containing 
added flavouring or 
colouring matter; artificial 
honey, whether or not 
mixed with natural honey; 
caramel: 
- Chemically pure maltose 
and fructose 
Other sugars in solid form, 
flavoured or coloured 
Other 
Molasses resulting from the 
extraction or refining of 
sugar, flavoured or coloured 
Molasses resulting from the 
extraction or refining of 
sugar, not containing added 
flavouring or colouring 
matters 
Sugar confectionery 
(including white chocolate), 
not containing cocos Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the products 
Manufacture from materials 
of any heading including 
other materials of heading 
No. 1702 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which all the 
materials used must already 
be originating 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product, provided the value 
of any other materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
103 
HS heading 
tslo 
"Or Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chap 18 
1801 
1806 
1901 Cocoa and cocoa 
preparations except for 
heading No. 1801 and 1806 
for which the rules are set 
out below: 
Cocoa beans, whole or 
broken, raw or roasted 
Chocolate and other food 
preparations containing 
coca 
Malt extract; food 
preparations of flour, meal, 
starch or malt extract. not> 
containing cocoa powder or 
containing cocoa powder in 
a proportion by weight of 
less than 50%, not 
elsewhere specified or 
included; food preparations 
of goods of heading Nos. 
0401 to 0404, not 
containing cocoa powder or 
containing cocoa powder in 
a proportion by weight of 
less than 10%. not 
elsewhere specified or 
included: 
- Malt extract 
Other Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
HI 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product, provided the value 
of any other materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture from cereals of 
Chapter 10 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product, provided the value 
of any materials of Chapter 
17 used does not exceed 
30% of the ex-works price 
of the product 
P) For these products the 'Wholly obtained* criteria, described in article 4 is always applied 
104 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
1902 
1903 
1904 
1905 Pasta, whether or not 
cooked or stuffed (with meat, 
or other substances} or 
otherwise prepared, such as 
spaghetti, macaroni, 
noodles, lasagne, gnocchi, 
ravioli, cannelloni; 
couscous, whether or not 
prepared 
Tapioca and substitutes 
therefor prepared from 
starch, in the form of flakes, 
grains, pearls, sittings or in 
similar forms 
Prepared foods obtained by 
the swelling or roasting of 
cereals or cereal products 
(for example, com flakes): 
cereals, other than maize 
(com), in grain form, pre­
cooked or otherwise 
prepared : 
- Not containing cocoa 
- Containing cocoa 
Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not 
containing cocoa; 
communion wafers, empty 
cachets of a kind suitable 
for pharmaceutical use, 
sealing wafers, rice paper 
and similar products Manufacture in which all the 
cereals (except durum 
wheat), meat, meat offal. 
fish, crustaceans or 
molluscs used must be 
wholly obtained 
Manufacture from materials 
of any heading except 
potato starch of heading No. 
1108 
Manufacture in which : 
- all the cereals and flour 
(except maize of the 
species Zea indurata and 
durum wheat and their 
derivatives) used must be 
wholly obtained, 
and 
- the value of any materials 
of Chapter 17 used does 
not exceed 30% of the ex-
works price of the product 
Manufacture from materials 
not classified in heading No. 
1806, provided the value of 
any materials of Chapter 17 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture from materials 
of any heading, except 
those of chapter 11 
105 
HS heading 
No 
0) 
2001 
2002 
2003 
2004 and 
2005 
2006 
2007 
2008 Description of product 
(2) 
Vegetables, fruit nuts and 
other edible parts of plants, 
prepared or preserved by 
vinegar or acetic acid 
Tomatoes prepared or 
preserved otherwise than by 
vinegar or acetic acid 
Mushrooms and truffles, 
prepared or preserved 
otherwise than by vinegar or 
acetic acid 
Other vegetables prepared 
or preserved otherwise than 
by vinegar or acetic acid, 
frozen or not frozen 
Fruit, nuts, fruit-peel and 
other parts of plants, 
preserved by sugar 
(drained, glacé or 
crystallized) 
Jams, fruit jellies, 
marmalades, fruit or nut 
purée and fruit or nut 
pastes, being cooked 
preparations, whether or not 
containing added sugar or 
other sweetening matter 
Fruit, nuts and other edible 
parts of plants otherwise 
prepared or preserved, 
whether or not containing 
added sugar or other 
sweetening matter or spirit, 
not elsewhere specified or 
included: 
- Fruit and nuts cooked 
otherwise than by 
steaming or boiling in 
water, not containing 
added sugar, frozen Working or processing carried out on non-originating 
matenals that confers originating status 
(3) or (4) 
Manufacture in which all the 
fruit, nuts or vegetables 
used must be wholly 
obtained 
Manufacture in which all the 
tomatoes used must be 
wholly obtained 
Manufacture in which all the' 
mushrooms or truffles used 
must be wholly obtained 
Manufacture in which all the 
vegetables used must be. 
wholly obtained 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which all the 
fruit and nuts used must be 
wholly obtained 
106 
HS heading 
No 
,0). Description of product 
(2) Working or processing carried out on non-or.ginatmg 
materials that confers originating status 
(3) or (4) 
ex 2009 
ex 2009 
ex Chap 21 
ex 2101 
ex 2103 Nuts, not containing added 
sugar or spirit 
Other 
Vegetable juices 
unfermented and not 
containing added spirit, 
whether or not containing 
added sugar or other 
sweetening matter 
Fruit juices (including grape 
must), unfermented and not 
containing added spirit, 
whether or not containing 
added sugar or other 
sweetening matter 
Miscellaneous edible 
preparations except for 
heading Nos. ex 2101. ex 
2103,2104 and ex 2106 for 
which the rules are set out 
below 
Roasted chicory and 
extracts, essences and 
concentrates thereof 
- Sauces and preparations 
therefor; mixed 
condiments and mixed 
seasonings 
- Prepared mustard Manufacture in which tne 
value of the originating nuts 
and oil seeds of heading 
Nos. 0801, 0802 and 1202 
to 1207 used exceeds 60% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified in a heading other 
than that of the product, 
provided the value of any 
materials of Chapter 17 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the " 
product 
Manufacture in which all the 
materials used are 
classified in a heading other 
than that of the product, 
provided the value of any 
materials of Chapter 17 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
chicory used must be wholly 
obtained 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, mustard 
flour or meal or prepared 
mustard may be used 
Manufacture from mustard 
flour or meal 
107 
HS heading 
No Description of product 
(2) Working or processing earned out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 2104 
6x2104 
ex 2106 
ex Chap 22 
2201 
2202 
ex 2204 - Soups and broths and 
preparations therefor 
Homogenized composite 
food preparations 
Sugar syrups, flavoured or 
coloured 
Beverages, spirits and 
vinegar except from 
heading Nos. 2201: 2202; 
ex 2204: 2205, ex 2207. ex 
2208. ex 2209. for which the 
rules are set out below : 
Waters, including natural or 
artificial mineral waters and 
aerated waters, not 
containing added sugar or 
other sweetening matter not 
flavoured; ice and snow 
Waters, including mineral 
waters and aerated waters, 
containing added sugar or 
other non-alcohlic 
beverages, not including 
fruit or vegetable juices of 
heading No. 2009 
Wine of fresh grapes, 
including fortified wines, 
and grape must with the 
addition of alcohol 
The following, containing 
grape materials : Manufacture from materials 
of any heading, except 
rrepared or preserved 
vegetables of heading Nos. 
2002 to 2005 
The rule for the heading in 
which the product would be 
classified in bulk shall apply 
Manufacture in which the 
value of any materials of 
Chapter 17 used must not 
exceed 30% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
water used must be wholly 
obtained 
Manufacture in which all the 
materials used are 
classified in a heading other 
than that of the product, 
provided the value of any 
materials of Chapter 17 
used does not exceed 30% 
of the ex-works price of the 
product and any fruit juice 
used (except for pineapple, 
lime and grapefruit juices) 
must be wholy obtained 
Manufacture from other 
grape must 
108 
HS heading 
No 
(1) Descnptiôn of product 
(2) Working or processing carried out on non-onginating 
materials that confers onginating status 
(3) or (4) 
2205 
ex 2207 
ex 2208 and 
ex 2209 
ex 2206 
ex Chap 23 
ex 2303 
ex 2306 
2309 
2401 Vermouth and other wine of 
fresh grapes flavoured with 
plants or aromatic 
substances, ethyl alcohol 
and other spirits, denatured 
or not; spirits, liqueurs and 
other spirituous beverages; 
compound alcohol 
preparations of a kind used 
for the manufacture of 
beverages; vinegar 
Whiskies of an alcoholic 
strength by volume of less 
than 50% vol 
Residues and waste from 
the food industries; 
prepared animal fodder, 
except for heading Nos. ex 
2303; ex 2306; 2309 for 
which the rules are set out 
below: 
Residues from the 
manufacture of starch from 
maize (excluding 
concentrated steeping 
liquors), of a protein 
content, calculated on the 
dry product, exceeding 40% 
by weight 
Oil cake and other solid 
residues resulting from the 
extraction of olive oil, 
containing more than 3% of 
olive oil 
Preparations of a kind used 
in animal feeding 
Unmanufactured tobacco; 
tobacco refuse : Manufacture from materials 
of any heading, except 
grapes or any material 
derived from grapes 
Manufacture in which the 
value of any cereal based 
spirits used does not 
exceed 15% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
maize used must be wholly 
obtained 
Manufacture in which all the 
olives used must be wholly 
obtained 
Manufacture in which all the 
cereals, sugar or molasses, 
must or milk used must be 
wholly obtained 
P) 
(1 ) For these products the 'Wholly obtained* criteria, described in article 4 is always applied 
109 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2402 
ex 2403 
ex 2403 
ex 
Chap. 25 
ex 2504 
ex 2515 
ex 2516 
ex 2518 Cigars, cheroots, cigarillos 
and cigarettes, of tobacco 
or of tobacco substitutes 
Smoking tobacco 
Other manufactured 
tobacco and manufactured 
substitutes 'homogenized 
or 'reconstituted' tobacco; 
tobacco extracts and 
essences 
Salt: sulphur; earths and 
stone; plastering materials; 
lime and cement; except for 
heading Nos ex 2504, 
ex 2515, ex 2516, ex 2518. 
ex 2519, ex 2520. ex 2524. 
ex 2525 and ex 2530 for 
which the rules are set out 
below: 
Natural crystalline graphite, 
with enriched carbon 
content, purified and ground 
Marble, merely cut by 
sawing or otherwise into 
blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 25 
cm 
Granite, porphyry, basalt, 
sandstone and other 
monumental and building 
stone, merely cut by sawing 
or otherwise, into blocks or 
slabs of a rectangular 
(including square) shape, of 
a thickness not exceeding 
25 cm 
Calcined dolomite Manufacture in which at 
least 70% by weight of the 
unmanufactured tobacco 
refuse of heading No. 2401 
used must be wholly 
obtained 
Manufacture in which at 
least 70% by weight of the 
unmanufactured tobacco 
refuse of heading No. 2401 
used must be wholly 
obtained 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Enriching of the carbon 
content, purifying and 
grinding of crude crystalline 
graphite 
Cutting, by sawing or 
otherwise, of marble (even if 
already sawn) of a 
thickness exceeding 25 cm 
Cutting, by sawing or 
otherwise, of stone (even rf 
already sawn) of a 
thickness exceeding 25 cm 
Calcination of dolomite not 
calcined 
110 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2519 
ex 2520 
ex 2524 
ex 2525 
ex 2530 
Chap. 26 
ex 
Chap. 27 
ex 2707 Crushed natural magnesium 
carbonate (magnesite). in 
hermetically sealed 
containers, and magnesium 
oxide, whether or not pure, 
other than fused magnesia 
or dead burned (sintered) 
magnesia 
Plasters specially prepared 
for dentistry 
Natural asbestos fibres 
Mica powder 
Earth colours, calcined or 
powdered 
Ores, slag and ash 
ex 2709 Mineral fuels, mineral oils 
and products of their 
distillation; bituminous 
substances; mineral waxes; 
except for 
heading Nos ex 2707 
and 2709 to 2715 for which' 
the rules are set out below: 
Oils in which the weight of 
the aromatic constituents 
exceeds that of the non-
aromatic constituents, being 
oils similar to mineral oils 
obtained by distillation of 
high temperature coal tar, of 
which more than 65% by 
volume distils at a 
temperature of up to 250°C 
(including mixtures of 
petroleum spirit and 
benzole), for use as power 
or heating fuels 
Crude oils obtained from 
bituminous minerals Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, natural 
magnesium carbonate 
(magnesite) may be used 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture from asbestos 
concentrate 
Grinding of mica or mica 
waste 
Calcination or grinding of 
earth colours 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Operations of refining 
and/or one or more specific 
process(es) (i) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Destructive distillation of 
bituminous materials 
(1) See Introductory Note 6-Annex I 
111 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
2710 to 2712 
2713 to 2715 Petroleum oils and oils 
obtained from bituminous 
materials/other than crude; 
preparations not elsewhere 
specified or included, 
containing by weight 70% or 
more of petroleum oils or of 
oils obtained from 
bituminous materials, these 
oils being the basic 
constituents of the 
preparations 
Petroleum gases and other 
gaseous hydrocarbons 
Petroleum jelly; paraffin 
wax, microcrystalline 
petroleum wax. slack wax, 
ozokerite, lignite wax, peat 
wax, other mineral waxes 
and similar products 
obtained by synthesis or by 
other processes, whether or 
not coloured 
Petroleum coke, petroleum 
bitumen and other residues 
of petroleum oils or of oils 
obtained from bituminous 
materials 
Bitumen and asphalt, 
natural; bituminous or oil 
shale and tar sands; 
asphaltites and asphaltic 
rocks 
Bituminous mixtures based 
on natural asphalt, on 
natural bitumen, on 
petroleum bitumen, on 
mineral tar or on mineral tar 
pitch Operations of refining 
and/or one or more specific 
process(es)(1) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be ' 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Operations of refining 
and/or one or more specific 
process(es) (1) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
(1) See Introductory Note 6 - Annex 
112 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 28 
ex 2805 
ex 2811 
ex 2833 
ex 2840 
ex 
Chap. 29 Inorganic chemicals; 
organic or inorganic 
compounds or precious 
metals, of rare-earth metals, 
of radioactive elements or of 
isotopes; except for 
heading Nos ex 2805. 
ex 2811. ex 2833 and 
ex 2840 for which the rules 
are set out below: 
"Mischmetair 
Sulphur trioxide 
Aluminium sulphate 
Sodium perborate 
Organic chemicals; except 
for heading Nos ex 2901. 
ex 2902. ex 2905, 2915. 
2932. 2933 and 2934. for 
which the rules are set out 
below: Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture by electrolytic 
or thermal treatment in 
which the value of all the 
materials used does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from sulphur 
dioxide 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture from disodium 
tetraborate pentahydrate 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20%> of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40%-
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
113 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2901 Acyclic hydrocarbons for 
use as power or heating 
fuels 
ex 2902 
ex 2905 Cyclanes and cyclenes 
(other than azulenes). 
benzene, toluene, xylenes, 
for use as power or heating 
fuels 
Metal aicoholates of 
alcohols of this heading and 
of ethanol or glycerol Operations of refining 
and/or one or more specific 
process(es)(1) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within ' 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Operations ot refining 
and/or one or more specific 
process(es) (1) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used, provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 2905. 
However, metal aicoholates 
of this heading may be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40°<« 
of the ex-work price of the 
product 
W See Introductory Note 6 - Annex 
114 
HS heading 
No 
(1 Description of product 
(2) Working or processing carried oui: on non-ongmating 
materials that confers originating status 
(3) or (4; 
2915 
2932 
2933 Saturated acyclic 
monocarboxylic acids and 
their anhydrides, halides. 
peroxides and peroxyacids; 
their halogenated. 
sulphonated. nitrated or 
nitrosated derivatives 
Heterocyclic compounds 
with oxygen hetero-atom(s) 
only: 
- Internal ethers and their 
halogenated. 
sulphonated. nitrated or 
nitrosated derivatives 
- Cyclic acetals and internal 
hemiacetals and their 
halogenated. 
sulphonated. nitrated or 
nitrosated derivatives 
- Other 
Heterocyclic compounds 
with nitrogen hetero-atom(s) 
only: nucleic acids and their 
salts Manufacture from materials 
of any heading. However, 
the value of all the matenals 
of heading Nos 2915 
and 2916 used may not 
exceed 20% of the ex-works 
pnce of the product 
Manufacture from materials 
of any heading However, 
the value of all the materials 
of heading No 2909 used 
may not exceed 20%i of the v 
ex-works price of the 
product 
Manufacture from materials 
of any heading 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading. However, 
the value of all the materials 
of heading Nos 2932 
and 2933 used may not 
exceed 20% of the ex-works 
price of the product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ëx-work price of the 
product 
Manifacture in which the 
value of all the matenals 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40°'< 
of the ex-work price of the 
product 
115 
HS heaoing 
No Description of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
2934 
ex 
Chap. 30 
3002 Other heterocyclic 
compounds 
Pharmaceutical products. 
except for 
heading Nos 3002. 3003 
and 3004, for which the 
rules are set out below: 
Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic 
uses; antisera and other 
blood fractions; vaccines, 
toxins, cultures of 
micro-organisms (excluding 
yeasts) and similar 
products: 
- Products consisting of 
-two or more constituents 
which have been mixed 
together for therapeutic 
or prophylactic uses or 
unmixed products for 
these uses, put up in 
measured doses or in 
forms or packings for 
retail sale 
- Other: 
- - human blood Manufacture from materials 
of any heading. However, 
the value of all the materials 
of heading Nos 2932, 2933 
and 2934 used may not 
exceed 20% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does not 
exceed 20% of the ex-works 
price of the product Manifacture in which the 
value of all the materials 
used does not exceed 40°< 
of the ex-work price of the 
product 
116 
Working or processing earned out on non-originating 
materials that confers originating status HS heading 
No 
0) Description of product 
(2) (3) or (4) 
- - animal blood prepared 
for therapeutic or 
prophylactic uses 
blood fractions other 
than antisera, 
haemoglobin and 
serum globulin 
haemoglobin, blood 
globulin and serum 
globulin 
other Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 3002. The 
materials of this description 
may also be used, provided 
their value does npt 
exceed 20% of the ex-works 
price of the product 
117 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No 
(•) Descnption of product 
(2) (3) or (4) 
3003 
and 3004 
II ex 
Chap. 31 
ex 3105 Medicaments (excluding 
goods of heading No 3002. 
3005 and 3006) 
Fertilizers; except for 
heading No ex 3105 for 
which the rule is set out 
below: 
Mineral or chemical 
fertilizers containing two or 
three of the fertilizing 
elements nitrogen, 
phosphorous and 
potassium, other fertilizers; 
goods of this Chapter, in 
tablets or similar forms or in 
packages of a gross weight 
not exceeding 10 kg. except 
for: 
- sodium nitrate 
- calcium cyanamide 
- potassium sulphate 
- magnesium potassium 
sulphate Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product. However, 
materials of heading No 
3003 or 3004 may be 
used provided their value, 
taken together, does not 
exceed 20% of the 
ex-works price of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading o'ther than that of 
the product. However, 
materials classified within 
tne same heading may be 
used provided their value 
does not exceed 20% of 
the ex-works price of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
118 
HS heading 
No 
(D Descnption of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 32 
ex 3201 
3205 
ex 
Chap. 33 Tanning or dyeing extracts; 
tannins and their 
derivatives; dyes, pigments 
and other colouring matter; 
paints and varnishes; putty 
and other mastics; inks; 
except for: 
Tannins and their salts, 
esters, ethers, and other 
derivatives 
Colour lakes; preparations 
as specified in Note 3 to this 
Chapter based on colour 
lakes (1) 
Essential oils and resinoids: 
perfumery, cosmetic or toilet 
preparations; except for 
heading No 3301. for which 
the rule is set out below: Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
l product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from tanning 
extracts of vegetable origin 
Manufacture from materials 
of any heading, except 
heading Nos 3203. 3204 
and 3205. However, 
materials from 
heading No 3205 maybe 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture.in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does' not exceed 20% of the 
ex-wo'ks price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40°/i 
of the ex-work price of the 
product 
(1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as 
ingredients in the manufacturing ol colouring preparations, provided they are not classified in another heading in 
Chapter 32. 
119 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3301 
ex 
Chap. 34 
ex 3403 Essential oils (terpeneless 
or not), including concretes 
and absolutes; resinoids; 
concentrates of essential 
oils in fats, in fixed oils, in 
waxes or the like, obtained 
by enfleurage or 
maceration; terpenic 
by-products of the 
deterpenation of essential 
oils; aqueous distillates and 
aqueous solutions of 
essential oils 
Soap, organic surface-
active agents, washing 
preparations, lubricating 
preparations, artificial 
waxes, prepared waxes, 
polishing or scouring 
preparations, candles and 
similar articles, modelling 
pastes, "dental waxes" and 
dental preparations with a 
basis of plaster: except for 
heading Nos ex 3403 
and 3404, for which the 
rules are set out below: 
Lubricating preparations 
containing petroleum oils or 
oils obtained from 
bituminous minerals, 
provided they represent less 
than 70% by weight Manufacture from materials 
of any heading, including 
materials of a different 
"group" (1) in this heading. 
However, materials of the 
same group may be used, 
provided their value does 
not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Operations of refining 
and'br one or more specific 
process(es) (2) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
(1 ) A 'group* is regarded as any part of the heading separated from the rest by 8 semi-colon. 
(2) See Introductory Note 6 - Annex I. 
120 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
3404 
ex 
Chap. 35 
3505 Artificial waxes and 
prepared waxes: 
- Artificial waxes and 
prepared waxes with a 
basis of paraffin, 
petroleum waxes, waxes 
obtained from bituminous 
minerals, slack wax or 
scale wax 
- Other 
Albuminoidal substances; 
modified starches; glues; 
enzymes; except for 
heading Nos 3505 and 
ex 3507 for which the rules 
are set out below: 
Dextrins and other modified 
starches (for example, 
pregelatinized or esterified 
starches); glues based on 
starches, or on dextrins or 
other modified starches: r 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, except: 
- hydrogenated oils having 
the character of waxes of 
heading No 1516 
- fatty acids not chemically 
defined or industrial fatty 
alcohols having the 
character of waxes of 
heading No 1519 
- materials of 
heading No 3404 
However, these materials 
may be used provided their 
value does not exceed 20% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
121 
HS heading 
No 
V) Description of product 
(2) Working or processing earned out on non-originating 
materials that mnlare nr.n.nitonn ctatl IC materials that confers originating status 
(3) or (4) 
ex 3507 
Chap. 36 
ex 
Chap. 37 
3701 - Starch ethers and esters 
- Other 
Prepared enzymes not 
elsewhere specified or 
included 
Explosives; pyrotechnic 
products; matches; 
pyrophoric alloys; certain 
combustible preparations 
Photographic or 
cinematographic goods; 
except for 
heading Nos 3701. 3702 
and 3704 for which the rules 
are set out below: 
Photographic plates and 
film in the flat, sensitized, 
unexposed, of any material 
other than paper, 
paperboard or textiles; 
instant print film in the flat, 
sensitized, unexposed, 
whether or not in packs: Manufacture from materials 
of any heading, including 
other materials of 
heading No 3505 
Manufacture from materials 
of any heading, except 
these of heading No 1108 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40°'« 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40°< 
of the ex-work price of the 
product 
122 
HS heading 
No 
(1) Working or processing carried out on non-origmating 
materials that confers originating status 
(3) or (4) 
3702 
3704 
ex 
Chap. 38 - Instant print film for colour 
photography, in packs 
- Other 
Photographic film in rolls, 
sensitized, unexposed, of 
any material other than 
paper, paperboard or 
textiles; instant print film in 
rolls, sensitized, unexposed 
Photographic plates, film 
paper, paperboard and 
textiles, exposed but not 
developed 
Miscellaneous chemical 
products; except for 
heading Nos 3801. ex 3803. 
ex 3805. ex 3806. ex 3807. 
3808 to 3814. 3818 to 3820. 
3822 and 3823 for which 
the rules are set out below: Manufacture in which all the 
materials used are 
classified within a head'ng 
other than 
heading Nos 3701 or 3702. 
However, materials from 
heading No 3702 may be 
used provided their value 
does not exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than heading No 3701 
or 3702. However, 
materials from 
heading Nos 3701 and 3702 
may be used provided their 
value taken together, does 
not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than 
heading Nos 3701 or 3702 
Manufacture in which all the ' 
materials used are 
classified within a heading 
other than 
heading Nos 3701 to 3704 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price pf the 
product 
123 
HS heading 
No 
(D Description of product 
(2) Working or processing earned out on non-originating 
materials that confers onginating status 
(3) or (4) 
3801 
ex 3803 
ex 3805 
ex 3806 
ex 3807 Artificial graphite; colloidal 
or semi-colloidal graphite; 
preparations based on 
graphite or other carbon in 
the form of pastes or other 
semi-manufactures : 
- Colloidal graphite in 
suspension in oil and 
semi-colloidal graphite; 
carbonaceous pastes for 
electrodes 
- Graphite in paste form, 
being a mixture of more 
than 30% by weight of 
graphite with mineral oils 
- Other 
Refined tall oil 
Spirits of sulphate 
turpentine, purified 
Ester gums 
Wood pitch (wood tar pitch) Manufacture in which the 
value of all the materials 
used does not exceed 50% ' 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials of 
heading No 3403 used does 
not exceed 20% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Refining of crude tall oil 
Purification by distillation or 
refining of raw spirits of 
sulphate turpentine 
Manufacture from resin 
acids 
Distillation of wood tar Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the mate-ials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
124 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
matenals that confers originating status 
(3) or (4) 
3808 
3809 
3810 
3811 Insecticides, rodenticides. 
fungicides, herbicides, 
anti-sprouting products and 
plant-growth regulators, 
disinfectants and similar 
products, put up in forms of 
packings for retail sale or as 
preparations or articles (for 
example, sulphur-treated 
bands, wicks and candles, 
and fly-papers) 
Finishing agents, dye 
carriers to accelerate the 
dyeing or fixing of dyestuffs 
and other products and 
preparations (for example, 
dressings and mordants), of 
a kind used in the textile, 
paper, leather or like 
industries, not elsewhere 
specified or included 
Pickling preparations for 
metal surfaces: fluxes and 
other auxiliary preparations 
for soldering, brazing or 
welding: soldering, brazing 
or welding powders and 
pastes consisting of metal 
and other materials; 
preparations of a kind used 
as cores or coatings for 
welding electrodes or rods 
Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity 
improvers, anti-corrosive 
preparations and other 
prepared additives, for 
mineral oils (including 
gasoline) or for other liquids 
used for the same purposes 
as mineral oils: Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
products 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
products 
Manufacture in which the 
value of al! the materials 
used does not exceed 50% 
of the ex-works price of the 
products 
125 
HS heaoing 
Mo 
0 Description of product 
(2) Working or processing earned out on non-onginating 
materials that confers originating status 
(3) or (4) 
3812 
3813 
3814 
3818 
3819 - Prepared additives for 
lubricating oil. containing 
petroleum oils or oils 
obtained from bituminous 
minerals 
- Other 
Prepared rubber 
accelerators; compound 
plasticizers for rubber or 
plastics, not elsewhere 
specified or included; 
anti-oxidizing preparations 
and other compound 
stabilizers for rubber or 
plastics 
Preparations and charges 
for fire-extinguishers; 
charged fire-extinguishing 
grenades 
Organic composite solvents 
and thinners, not elsewhere 
specified or included; 
prepared paint or vanish 
removers 
Chemical elements doped 
for use in electronics, in the 
form of discs, wafers or 
similar forms; chemical 
compounds doped for use 
in electronics 
Hydraulic brake fluids and 
other prepared liquids for 
hydraulic transmission, not 
containing or containing 
less than 70% by weight of 
petroleum oils or oils 
obtained from bituminous 
minerals Manufacture in which the 
value of all the materials of 
heading No 3811 used does 
not exceed 50% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the matenals 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works pnce of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
126 
3820 
3822 
3823 Description of product 
(2) 
Anti-freezing preparations 
and prepared de-icing fluids 
Composite diagnostic or 
laboratory reagents, other 
than those of 
heading No 3002 or 3006 
Prepared binders for 
foundry moulds or cores; 
chemical products and 
preparations of the chemical 
or allied industries 
(including those consisting 
of mixtures of natural 
products), not elsewhere 
specified or included; 
residual products of the 
chemical or allied 
industries, not elsewhere 
specified or included: 
- The following of this 
heading: 
— Prepared binders for 
foundry moulds or 
cores based on 
natural resinous 
products 
— Naphthenic acids, 
their water insoluble 
salts and their esters 
— Sorbitol other than 
that of 
heading No 2905 
— Petroleum 
sulphonates, 
excluding petroleum 
sulphonates of alkali 
metals, of ammonium 
or of ethanolamines; 
thiophenated 
sulphonic acids of oils 
obtained from 
bituminous minerals, 
and their salts 
— Ion exchangers Working or processing earned out on non-ongmating 
materials that confers originating status 
(3) or (4) 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the* 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-work price of the 
product 
127 
HS heacing 
No 
0) Description of product 
(2) 
ex 3901 to 
3915 — Getters for vacuum 
tubes 
— Alkaline iron oxide for 
the purification of gas 
— Ammoniacal gas 
liquors and spent 
oxide produced in 
coal gas purification 
— Sulphonaphthenic 
acids, their water 
insoluble salts and 
their esters 
— Fusel oil and Dippel's 
oil 
— Mixtures of salts 
having different 
anions 
— Copying pastes with a 
basis of gelatin, 
whether or not on a 
paper or textile 
backing 
- Other 
Plastics in primary forms, 
waste, parings and scrap, 
plastic; except for 
heading No ex 3907 for 
which the rule is set out 
below: Working or processing carried out on non-onginating 
materials that confers originating status 
of (3) or (4) 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
128 
HS heaoing 
No 
(1) Descnption of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3907 
ex 3916 to 
3921 - Addition 
homopolymenzation 
products 
- Other 
Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-
styrene copolymer (ABS) 
Semi-manufactures and 
articles of plastics: except 
for heading Nos ex 3916. ex 
3917, ex 3920 and ex 3921. 
for which the rules are set 
out below: 
- Flat products, further 
worked than only 
surface-worked or cut into 
forms other than 
rectangular or square; 
other products, further 
worked than only surface-
worked 
- Other: Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product, and 
- the value of any materials 
of Chapter 39 used does 
not exceed 20% of the • 
ex-works price of the 
product (1) 
Manufacture in which the 
value of the materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product (i) 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product (1) 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the ex-works 
price of the product Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 25°-. 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of ihe ex-work price of the 
product 
(1) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and 
withirt heading Nos 3907 to 3911. on the other hand, this restriction only applies to that group of materials which predominates 
by weight in the product. 
129 
HS heading 
No 
(D Descnpnon of product 
(2) Working or processing earned out on non-onginating 
materials that confers originating status 
(3) or (4) 
— Addition 
homopolymerization 
products 
— Other 
ex 3916 and 
ex 3917 Profile shapes and tubes 
ex 3920 lonomer sheet or film 
ex 3921 Foils of plastic, metallized 
3922 to 3926 Articles of plastics Manufacture in which: 
- the value of a!' the 
materials used does not 
exceed 5C% of the 
ex-works price of the 
product and 
- the value of any materials 
of Chapter 39 used does 
not exceed 20% of the 
ex-works price of the 
product (1) 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product (1) 
Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product, and 
- the value :»? :ny materials 
classified within the 
same heading as the 
product does not 
exceed 20% of the 
ex-works price of the 
product 
Manufacture from a 
thermoplastic partial salt 
which is a copolymer of 
ethylene and metacrylic 
acid partly neutralized with 
metal ions, mainly zinc and 
sodium 
Manufacture f'om highly 
transparent polyester foils 
with a thickness of less 
than 23 micron (2) 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the.materials 
used does not exceed 25% 
of the ex-work price of the 
product 
Manifacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-work price of the 
product 
(1) In the case of the products composed of materials classified within both heading Nos 3901 to 3906. on the one hand, and 
within heading Nos 3907 to 3911. on the other hand, this restnction only applies to that group of matenals which predominates 
by weight in the product. 
(2) The following foils shall be considered as highly transparent, foils, the optical dimming o1 which - measured according to 
ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazelactor) - is less than 2% 
130 
Working or processing earned oui: on non-originating 
matenals that confers originating status Description of product 
(2) (3) or (4) 
ex 4001 
4005 
4012 
ex 4017 
ex 
Chap. 41 
ex 4102 
4104 to 4107 Rubber and articles thereof; 
except for 
heading Nos ex 4001. 4005. 
4012 and ex 4017 for which 
the rules are set out below: 
Laminated slabs or crepe 
rubber for shoes 
Compound rubber, 
unvulcanized. in primary 
forms or in plates, sheets or 
strip 
Retreaded or used 
pneumatic tyres of rubber; 
solid or cushion tyres, 
interchangeable tyre treads 
and tyre flaps, of rubber: 
- Retreaded pneumatic, 
solid or cushion tyres, of 
rubber 
- Other 
Articles of hard rubber 
Raw hides and skins (other 
than furskins) and leather; 
except for 
heading Nos ex 4102. 4104 
to 4107 and 4109 for which 
the rules are set out below: 
Raw skins of sheep or 
lambs, without wool on 
Leather, without hair or 
wool, other than leather of 
heading Nos 4108 or 4109 Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Lamination of sheets of 
natural rubber 
Manufacture in which the 
value of all the materials 
used, except natural rubber, 
does not exceed 50% of the 
ex-works price of the 
product 
Retreading of used tyres 
Manufacture from materials 
of any heading, except 
those of heading Nos 4011 
or 4012 
Manufacture from hard 
rubber 
Manufacture in which all the 
matenals used are 
classified within a heading 
other than that of the 
product 
Removal of wool from 
sheep or lamb skins, with 
wool on 
Retanning of pre-tanned 
leather 
or 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
131 
HS heading 
No 
(1) Description of product 
(2) Working or process.ng carried out on non-originating 
matenals that confers originating status 
(3) or 
4109 
Chap. 42 
ex 
Chap. 43 
ex 4302 
4303 
ex Chap. 44 
ex 4403 Patent leather and patent 
laminated leather; 
metallized leather 
Articles of leather; saddlery 
and harness; travel goods, 
handbags and similar 
containers; articles of 
animal gut (other than silk 
worm gut) 
Furskins and artificial fur; 
manufactures thereof; 
except for 
heading Nos ex 4302 
and 4303 for which the rules 
are set out below 
Tanned or dressed furskins. 
assembled: 
- Plates, crosses and 
similar forms 
- Other 
Articles of apparel, clothing 
accessories and other 
articles of furskin 
Wood and articles of wood; 
wood charcoal, except for 
heading Nos ex 4403, 
ex 4407. 6x4408,4409. 
ex 44-.0 to ex 4413. 
ex 4415, ex 4416. 4418 and 
ex 4421 for which the rules 
are set out below: 
Wood roughly squared Manufacture from leather of 
heading Nos 4104 to 4107 
provided its value does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Bleaching or dyeing, in 
addition to cutting and 
assembly of non-assembled 
tanned or dressed furskins 
Manufacture from 
non-assembled, tanned or 
dressed furskins 
Manufacture from 
non-assembled tanned or 
dressed furskins of 
heading No 4302 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from wood in 
the rough, whether or not 
stripped of its bark or 
merely roughed down 
132 
Description of product 
(2) Working or processing earned out on non-origmating 
materials that confers originating status 
(3) or (4) 
ex 4407 
ex 4408 
ex 4409 
ex 4410 to 
ex 4413 
ex 4415 
ex 4416 Wood sawn or chipped 
lengthwise, sliced or -
peeled, of a thickness 
exceeding 6 mm, planed, 
sanded or finger-jointed 
Veneer sheets and sheets 
for plywood, of a thickness 
not exceeding 6 mm, 
spliced, and other wood 
sawn lengthwise, sliced or 
peeled of a thickness not 
exceeding 6 mm, planed, 
sanded or finger-jointed 
Wood (including strips and 
friezes for parquet flooring, 
not assembled)^ 
continuously shaped 
(tongued. grooved, rebated, 
chamfered, V-joined. 
beaded, moulded, rounded 
or the like) along any of its 
edges or faces, whether or 
not planed, sanded or 
finger-jointed: 
- Sanded or finger-jointed 
- Beadings and mouldings 
- Other 
Beadings and mouldings, 
including moulded skirting 
and other moulded boards 
Packing cases, boxes, 
crates, drums and smilar 
packings, of wood 
Casks, barrels, vats, tubs 
and other coopers' products 
and parts thereof, of wood Planing, sanding or 
finger-jointing 
Splicing, planing, sanding or 
finger-jointing 
Sanding or finger-jointing 
Beading or moulding-
Manufacture in which all the 
materials used are 
classified within a heading 
other than of the product 
Beading or moulding 
Manufacture from boards 
not cut to size 
Manufacture from riven 
staves, not further worked 
than sawn on the two 
principal surfaces 
133 
HS heading 
No 
(1) Working or processing earned out on non-onginatmg 
materials that confers originating status 
(3) or (4) 
4418 
ex 4421 
ex 
Chap. 45 
4503 
Chap. 46 
Chap. 47 
Chap. 48 Builders' joinery and 
carpentry of wood, including 
cellular wood panels, 
assembled parquet panels, 
shingles and shakes: 
- Builders' joinery and 
carpentry of wood 
- Beadings and mouldings 
- Other 
Match splints: wooden pegs 
or pins for footwear 
Cork and articles of cork; 
except for heading No 4503 
for which the rule is set out 
below: 
Articles of natural cork 
Manufactures of straw, of 
esparto or of other plaiting 
materials; basketware and 
wickerwork 
Pulp of wood or of other 
fibrous cellulosic material; 
waste and scrap of paper or 
paperboard 
Paper and paperboard; 
articles of paper pulp, of 
paper or of paperboard; 
except for 
heading Nos ex 4811, 4816, 
4817, ex 4818. ex 4819. 
ex 4820 and ex 4823 for 
which the rules are set out 
below. Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, cellular 
wood panels, shingles and 
shakes may be used 
Beading or moulding 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from wood of 
any heading except drawn 
wood of heading No 4409 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from cork of 
heading No 4501 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
134 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 4811 
4816 
4817 
ex 4818 
ex 4819 
ex 4820 
ex 4823 Paper and paperboard, 
ruled, lined or squared only 
Carbon paper, self-copy 
paper and other copying or 
transfer papers (other than 
those of heading No 4809). 
duplicator stencils and 
offset plates, of paper, 
whether or not put up in 
boxes 
Envelopes, letter cards, 
plain postcards and 
correspondence cards, of 
paper or paperboard; 
boxes, pouches, wallets 
and writing compendiums. 
of paper or paperboard. 
containing an assortment of 
paper stationery 
Toilet paper 
Cartons, boxes, cases, 
bags and other packing 
containers, of paper, 
paperboard. cellulose 
wadding or webs of 
cellulose fibres 
Letter pads 
Other paper, paperboard. 
cellulose wadding and webs 
of cellulose fibres, cut to 
size or shape Manufacture from 
paper-making materials of 
Chapter 47 
Manufacture from 
paper-making materials of 
Chapter 47 
Manufacturing in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture from 
paper-making materials of 
Chapter 47 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that 
> of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture from 
paper-making materials of 
Chapter 47 
135 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-ongmating 
materials that confers originating status 
(3) or 
ex 
Chap. 49 
4909 
4910 
ex 
Chap. 50 
ex 5003 Printed books, newspapers, 
pictures and other products 
of the printing industry; 
manuscripts, typescripts 
and plans; except for 
heading Nos 4909 and 4910 
for which the rules are set 
out below 
Printed or illustrated 
postcards; printed cards 
bearing personal greetings, 
messages or 
announcements, whether or 
not illustrated, with or 
without envelopes or 
trimmings 
Calendars of any kind, 
printed, including calendar 
blocks: 
- Calendars of the 
"perpetual" type or with 
replaceable blocks 
mounted on bases other 
than paper or paperboard 
- Other 
Silk; except for heading Nos 
ex 5003. 5004 to ex 5006 
and 5007 for which the rules 
are set out below 
Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
gametted stock), carded or 
combed Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
not classified within 
heading Nos 4909 or 4911 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture from materials 
not classified in 
heading Nos. 4909 or 4911 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Carding or combing of silk 
waste 
136 
HS heaomg 
No 
0) Description of product 
(2) Working or processing earned out on non-origmatmg 
materials that confers originating status 
(3) or (4) 
5004 to 
ex 5006 Silk yam and yam spun 
from silk waste 
5007 Woven fabrics of silk or of 
silk waste: 
- incorporating rubber 
thread 
- Other Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning. 
- other natural fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yam (1) 
Manufacture from (1): 
- coir yam. 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning. 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching. , 
mercenzing. heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47.5% of the 
ex-works price of the 
product 
(1) For special conditions relating tc products made of a rhixture of textile materials, see Introductory Note 4. 
137 
HS heading 
No Descnption of product 
(2) Working or processing earned out on non-origmatmg 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 51 
5106 to 5110 Wool, fine or coarse animal 
hair; horsehair yam and 
woven fabric; except for 
heading Nos 5106 to 5110 
and 5111 to 5113 for which 
the rules are set out below: 
Yam of wool, of fine or 
coarse animal hair or of 
horsehair 
5111 to5113 Woven fabrics of woo!, of 
fine or coarse animal hair or 
of horsehair: 
- Incorporating rubber 
thread 
- Other Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning. 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarnp): 
Manufacture from (1): 
- coir yam, 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning. 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
(1 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
138 
Working or processing earned out on non-originating 
materials that confers originating status HS heading 
No 
(1) Descnption of product 
(2) (3) or (4) 
ex 
Chap. 52 
5204 to 5207 Cotton; except for 
heading Nos 5204 to 5207 
and 5208 to 5212 for which 
the rules are set out below: 
Yam and thread of cotton 
5208 to 5212 Woven fabrics of cotton: 
- incorporating rubber 
thread 
- Other decatizing. impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47.5% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning. 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn-Ài) 
Manufacture from (i): 
- coir yarn. 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning. 
- chemical materials or 
textile pulp, or paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
139 
Description ol product 
(2) Working or processing earned out on non-* 
that confers onginating status 
(3) Or •gma'.ing material 
(4) 
ex 
Chap. 53 
5306 to 5308 Other vegetable textile fibres; 
paper yarn and woven fabncs 
of paper yam; except for 
heading Nos 5306 to 5308 
and 5309 to 5311 for which 
the rules are set out below 
Yarn of other vegetable 
textile fibres: paper yarn 
5309 to 
5311 Woven fabrics of other 
vegetable textile fibres: 
woven fabrics of paper yarn: 
- incorporating rubber thread mercerizing, heat setting, 
raising, calendenng. shnnk 
resistance processing, 
permanent finishing. 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47,5% of the 
ex-works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
Manufacture from single 
yarn (1) 
(1 ; For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
140 
HS heading 
No 
(1) Description of product 
(2) Working or processing earned out on non-onginatmg materials 
that confers originating status •a 
(3) or (4) 
-Other 
5401 to 5406 Yam. monofilament and 
thread of man-made 
filaments 
5407 to 5408 Woven fabrics of man-made 
filament yam: 
- incorporating rubber thread Manufacture from (1): 
- coir yam, 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning. 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unpnnted 
fabric used does not 
exceed 47.5% of the 
ex-works price of the product 
Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning. 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning. 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yam (1) 
(1 ) For special conditions relating to products made of a mixture of textile matenals, see Introductory Note 4 
141 
HS heading 
No 
(1) Descnption of product 
(2) Working or processing canied out on non-origmatmg materials 
that confers onginating status 
(3) or (4) 
- Other 
5501 to 5507 
5508 to 5511 Man-made staple fibres 
Yarn and sewing thread Manufacture from (ij: 
- coir yam. 
- natural fibres. 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning. 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47.5% of the 
ex-works price of the product 
Manufacture from chemical 
materials or textile pulp 
Manufacture from (1): 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning. 
- natural fibres not carded or 
combed or otherwise 
prepared for spinning. 
- chemical materials or 
textile pulp, or 
- paper-making materials 
(1) For speaal conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
142 
HS heading 
No 
(D Description of product 
<2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
551210 5516 Woven fabrics of man-made 
staple fibres: 
- incorporating rubber 
thread 
-Other 
ex 
Chap. 56 Wadding, felt and 
non-wovens; special yams; 
twine, cordage, ropes and 
cables and articles thereof; 
except for 
heading Nos 5602. 5604. 
5605 and 5606, for which 
the rules are set out below: Manufacture from single 
yam (1) 
Manufacture from (1): 
- coir yam, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or ' 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47.5% of the 
ex-works price of the 
product 
Manufacture from (i): 
- coir yam, 
- natural fibres. 
- chemical materials or 
textile pulp, or 
- paper making materials 
(1) For special conditions relating to products made ol a mixture of textile materials, see Introductory Note 4. 
143 
Description of product 
J21 Working or processing earned out on non-ongmating 
materials that confers originating status 
(3) or (4) 
5602 Felt, whether or not 
impregnated, coated, 
covered or laminated: 
- Needleloom felt 
5604 - Other 
Rubber thread and cord, 
textile covered, textile yarn, 
and strip and the like of 
heading No 5404 of 5405, 
impregnated, coated, 
covered or sheathed with 
rubber or plastics. 
- Rubber thread and cord, 
textile covered Manufacture from (1): 
- natural fibres, k 
- chemical materials or 
textile pulp 
However: 
- polypropylene filament of 
heading No 5402, 
- polypropylene fibres of 
heading No 5503 or 5506 
or 
- polypropylene filament 
tow of heading No 5501. 
of which the denomination 
in all cases of a single 
filament or fibre is less than 
9 decitex may be used 
provided their value does 
not exceed 40% of the 
ex-works price of the 
product 
Manufacture from ('): 
- natural fibres, 
- man-made staple fibres 
made from casein, or 
- chemical materials or 
textile pulp 
Manufacture from rubber 
thread or cord, not textile 
covered 
Manufacture from rubber 
thread or cord, not textile 
covered 
(1 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
144 
HS heaoing 
No 
0) 
5605 
5606 Descnption of product 
(2) 
-Other 
Metallized yam, whether or 
not gimped. being textile 
yam, or strip or the like of 
heading No 5404 or 5405, 
combined with metal in the 
form of thread, strip or 
powder or covered with 
metal 
Gimped yam, and strip and 
the like of heading No 5404 
or 5405. gimped. other than 
those of heading No 5605 
and gimped horsehair yam; 
chenille yarn; loop wale-
yam Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture from (i): 
- natural libres not carded 
or combed or otherwise 
processed for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from (1): 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from (i): 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning. 
- chemical materials or 
textile pulp, or 
- paper-making materials 
(1 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
145 
HS heading 
No 
CD Descnption of product 
(2) Working or processing carried out on non-ongmating 
materials that confers originating status 
(3) or (4) 
Chap. 57 Carpets and other textile 
floor coverings: 
*• Of needleloom felt 
- Of other felt 
- Other textile coverings Manufacture from (1) : 
- natural fibres, or 
- chemical materials or 
textile pulp 
However: 
- polypropylene filament of 
heading No 5402, 
- polypropylene fibres of 
heading No 5503 or 
5506 or 
- polypropylene filament 
tow of heading No 5501, 
of which the denomination 
in all cases of a single 
filament or fibre is less than 
9 decitex may be used 
provided their value does 
not exceed 40% of the 
ex-works price of the 
product 
Manufacture from : (1) 
- natural fibres not carded 
or combed or otherwise 
processed for spinning, 
or 
- chemical materials or 
textile pulp 
Manufacture from: (i) 
- coir yam, 
- synthetic or artificial 
filament yarn. 
- natural fibres, or 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
.spinning 
(1 ) For speaal conditions relating to products made of a mixture of textile materials, see Introductory Note 4 
146 
Working or processing earned out on non-originating 
materials that confers originating status HS headng 
No 
0) Description of product 
(2) (3) or (4) 
ex 
Chap. 58 Special woven fabrics, tufted 
textile fabrics: lace; 
tapestries, trimmings: 
embroidery; except for 
heading Nos 5805 and 5610 
for which the rules are set out 
below: 
- Combined with rubber 
thread 
- Other 
5805 Hand-woven tapestries of the 
types gobelins, flanders. 
aubusson. beauvais and the 
like, and needle-worked 
tapestries (for example, petit 
point, cross stitch), whether 
or not made up Manufacture from single 
yam(i) 
Manufacture from (1): 
- natural fibres, 
~ man-made staple fibres not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47,5% of the 
ex-works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
(1 ) For special conditions relating to products made of a mixture of textile matenals. see Introductory Note 4 
147 
Working or processing earned but on non-onginating 
materials that confers originating status HS heading 
No Description of product 
(2) (3) or (4) 
5810 
5901 
5902 
5903 
5904 Embroidery in the piece, in 
strips or in motifs 
Textile fabrics coated with 
gum or amylaceous 
substances of a kind used for 
the outer covers of books or 
the like; tracing cloth; 
prepared painting canvas: 
buckram and similar stiffened 
textile fabrics of a kind used 
for hat foundations 
Tyre cord fabric of high 
tenacity yam of nylon or other 
polyamides, polyesters or 
viscose rayon: 
- containing not more than 
90 % by weight of textile 
materials 
- Other . 
Textile fabrics impregnated. 
coated, covered or 
laminated with plastics. 
other than those of 
heading No 5902 
Linoleum, whether or not 
cut to shape: floor coverings 
consisting of a coating or 
covering applied on a textile 
backing, whether or not cut 
to shape Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture from yam 
Manufacture from yam 
Manufacture from chemical 
materials or textile pulp 
Manufacture from yarn 
Manufacture from yam (1) 
(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
148 
Working or processing carried out on non-originating 
materials that confers originating status HS heading 
No 
(1) Description of product 
(2) (3) or (4) 
£905 
5906 Textile wall coverings: 
- Impregnated, coated. 
covered or laminated 
with rubber, plastics or 
other materials 
- Other 
Rubberized textile fabrics, 
other than those of 
heading No 5902: 
- Knitted or crocheted 
fabrics 
- Other fabrics made of 
synthetic filament yam. 
containing more than 
90% by weight of textile 
materials 
- Other Manufacture from yam: 
Manufacture from (1): 
- coir yam, 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such 
as scouring, bleaching, 
mercerising, heat setting, 
raising, calendering, shrink. 
resistance processing, 
permanent finishing, 
decatising. impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not 
exceed 47,5% of the 
ex-works pnce of the 
product 
Manufacture from (1): 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from chemical 
materials 
Manufacture from yam 
(1) For special conditions retatrng to products made of a mixture of textile materials, see Introductory Note 4. 
149 
Description of product 
(2) Working or processing carried out on non-origmating 
materials that confers originating status 
(3) or (4) 
5908 
5909 to 5911 Textile fabrics otherwise 
impregnated, coated or 
covered; painted canvas 
being theatrical scenery, 
studio backcioths or the like 
Textile wicks, woven, 
plaited or knitted, for lamps, 
stoves, lighters, candles or 
the like; incandescent gas 
mantles and tubular knitted 
gas mantle labric therefor, 
whether or not impregnated: 
- Incandescent gas 
mantles, impregnated 
- Other 
Textile articles of a kind 
suitable for industrial use: 
- Polishing discs or rings 
other than of felt of 
heading No 5911 
- Other Manufacture from yam 
Manufacture from tubular 
knitted gas mantle fabric 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from yam or 
waste fabrics or rags of 
heading No 6310 
Manufacture from (i): 
- coir yam, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
150 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chap 60 
Chap. 61 
ex 
Chap. 62 
ex 6202. 
ex 6204, 
ex 6206, 
and 
ex 6209 Knitted or crocheted fabrics 
Articles of apparel and 
clothing accessories, knitted 
or crocheted: 
- Obtained by sewing 
together or otherwise 
assembling, two or more 
pieces of knitted or 
crocheted fabric which 
have been either cut to 
form or obtained directly 
to form 
- Other 
Articles of apparel and 
clothing accessories, not 
knitted or crocheted; 
except for 
heading Nos ex 6202. 
ex 6204. ex 6206. ex 6209. 
ex 6210, 
6213. 6214, ex 6216 and 
6217 for which the rules 
are set out below: 
Women's, girls' and babies' 
clothing and clothing 
accessories for babies, 
embroidered Manufacture from n): 
- natural fibres. 
- man-made staple 
fibres not carded or 
combed or otherwise 
processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from 
yarn{i)(2) 
Manufacture from (1): 
- natural fibres. 
- man-made staple 
fibres not carded or 
combed or otherwise 
processed for spinning, 
or 
- chemical materials or 
textile pulp 
Manufacture from 
yarnti)(2) 
Manufacture from yam (2) 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of 
the ex-works price of the 
product (2) 
0)For special-conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
(2) See Introductory Note 5. 
151 
I HS heading 
No 
O) Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 62 «0 and 
ex 6216 Fire-resistant equipment of 
fabric covered with foil of 
alummized polyester Manufacture from yam (2/ 
or 
Manufacture from uncoated 
fabnc provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product (2) 
6213 
and 6214 
6217 Handkerchiefs, shawls, 
scarves, mufflers, mantillas, 
veils and the like: 
- Embroidered 
- Other 
Other-made up clothing 
accessories: parts of 
garments or of clothing 
accessories, other than 
those of heading No 6212: 
- Embroidered Manufacture from 
unbleached single 
yam (1)(2) 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product (2) » 
Manufacture from 
unbleached single yam (2) 
Manufacture from yam (1) 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product (1) 
(1 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
(2) See Introductory Note 5 
152 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried out on non-onginatmg 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 63 
6301 to 6304 - Fire resistant equipment 
of fabric covered with foil 
of aluminized polyester 
- Interlinings for collars 
and cuffs, cut out 
- Other 
Other made-up textile 
articles; sets; worn clothing 
and worn textile articles; 
rags; except for 
heading Nos 6301 to"6304. 
6305, 6306. ex 6307 
and 6308 for which the rules 
are set out below: 
Blankets, travelling rugs, 
bed linen etc.: curtains etc.; 
other furnishing articles: 
- Of felt, of non-wovens Manufacture from yam p) or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product (1) 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture from yam (1) 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from: (2) 
- natural fibres, or 
- chemical materials or 
textile pulp 
(1 ) For special conditions relating to products made of a mixture of textile matenals. see Introductory Note4. 
(2) See Introductory Note 5. 
153 
HS he». Ding 
No 
(1). 
6305 
6306 
6307 Description of product 
(2) 
Other 
- Embroidered 
— Other 
Sacks and bags, of a kind 
used for the packing of 
goods 
Tarpaulins, awnings and 
sunblinds; tents: sails for 
boats, sailboards or 
landcraft; camping goods: 
- Of non-wovens 
- Other 
Other made-up articles, 
including dress patterns Working or processing carried out on non-ongmating 
materials that confers originating status 
(3) or (4) 
Manufacture from 
unbleached single 
yarnWtf) 
or 
Manufacture from 
unembroidered fabric (other 
than knitted or crocheted) 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product 
Manufacture from 
unbleached single 
yarn (1) (2) 
Manufacture from : 
- natural fibres. 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from (i): 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single yarn (i) 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
(1) For speaal conditions relating to products made of a mixture of textile materials, see Introductory Note 4. 
&i For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces 
of knitted or crocheted fabric (cut out or knitted directly to shape), see Introductory Note 5 
154 
HS heading 
No Description of product 
(2) Working or processing carried out on non-originating 
materials thai confers originating status 
(3) or (4) 
6308 
6401 to 6405 
6406 
ex 
Chap. 65 
6503 
6505 Set! consisting of woven 
fabrc and yam. whether or 
not with accessories, for 
mating up into rugs, 
tapestries, embroidered 
tabe cloths or serviettes or 
simlar textile articles, put 
up n packings for retail sale 
Forrtwear 
Parts of footwear; 
removable in-soles, heel 
cushions and similar 
artirles; gaiters, leggings 
and similar articles, and 
parts thereof 
Headgear and parts thereof, 
except for 
heading Nos 6503 and 6505 
for Jtrhich the rules are set 
out below: 
Fefthats and other felt 
headgear, made from the 
hat rodies, hoods or 
plateaux of 
heading No 6501. whether 
or rot lined or trimmed 
Hats and other headgear, 
knitred or crocheted, or 
made up from lace, felt or 
other textile fabric, in the 
pie^e (but not in strips), 
whether or not lined or 
trinrmed; hair-nets of any 
material, whether or not 
lined or trimmed Each item in the set must 
satisfy the rule which would 
apply to it if it were not 
included in the set. 
However, non-originating 
articles may be incorporated 
provided their total value 
does not exceed 15% of the 
ex-works price of the set 
Manufacture from materials 
of any heading except for 
assemblies of uppers 
affixed to inner soles or to 
other sole components of 
heading No 6406 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from yam or 
textile fibres (1) 
Manufacture from yarn or 
textile fibres (1) 
( 1 ) See Introductory ^ote 5. 
155 
HS heading 
No 
0) Description of product 
(2) Workir g or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 66 
6601 
Chap. 67 
ex 
Chap. 58 
ex 6803 
ex 6812 
ex 6814 
Chap. 69 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops and 
parts thereof; except for 
heading No 6601 for which 
the rule is set out below: 
Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and 
similar umbrellas) 
Prepared feathers and 
down and articles made of 
feathers or of down; artificial 
flowers: articles of human 
hair 
Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials; except for 
heading Nos ex 6803, 
ex 6812 and ex 6814 for 
which the rules are set out 
below: 
Articles of slate or of 
agglomerated slate 
Articles of asbestos; articles 
of mixtures with a basis of 
asbestos or of mixtures with 
a basis of asbestos and 
magnesium carbonate 
Articles of mica, including 
agglomerated or 
reconstituted mica, on a 
support of paper, 
paperboard or other 
materials 
Ceramic products Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% ' 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from worked 
slate 
Manufacture from materials 
of any heading 
Manufacture from worked 
mica (including 
agglomerated or 
reconstituted mica) 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
156 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 70 
7006 
7007 
7008 
7009 
7010 Glass and glassware; 
except for 
heading Nos 7006. 7007, 
7008, 7009. 7010. 7013 and 
ex 7019 for which the rules 
are set out below: 
Glass of heading Nos 7003, 
7004 or 7005, bent, 
edge worked, engraved, 
drilled, enamelled or 
otherwise worked, but not 
framed or fitted with other 
materials 
Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
Multiple-walled insulating 
units of glass 
Glass mirrors, whether or 
not framed, including rear-
view mirrors 
Carboys, bottles, flasks, 
jars. pots, phials, ampoules 
and other containers, of 
glass, of a kind used for the 
conveyance or packing of 
goods; preserving jars of 
glass; stoppers, lids and 
other closures, of glass Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of heading No 7001 
Manufacture from materials 
of heading No 7001 
Manufacture from materials 
of heading No 7001 -
Manufacture from materials 
of heading No 7001 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
157 
Description of product 
(2) Working or processing carried out on non-ongmating 
materials that confers originating status 
(3) or (4) 
ex 7019 
ex 
Chap. 71 
ex 7102 
ex 7103 and 
ex 7104 
7106. 
7108 
and 7110 Glassware of a kind used 
for table, kitchen, toilet, 
office, indoor decoration or 
similar purposes (other than 
that of heading No 7010 or 
7018) 
Articles (other than yam) of 
glass fibres 
Natural or cultured pearls, 
precious or semi-precious 
stones, precious metals, 
metals clad with precious 
metal, and articles thereof: 
imitation jewellery; coin; 
except for heading Nos 
ex 7102. ex 7103. ex 7104. 
7106. ex 7107, 7108. 
ex 7109. 7110. ex 7111. 
7116 and 7117 for which 
the rules are set out below: 
Worked precious or 
semi-precious stones 
(natural, synthetic or 
reconstructed) 
Precious metals: Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
or 
Cutting of glassware, 
provided the value of the^ 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
or 
Hand-decoration (with the 
exception of silk-screen 
printing) of hand-blown 
glassware, provided the 
value of the hand-blown 
glassware does not 
exceed 50% of the ex-works 
price of the product 
Manufacture from: 
— uncoloured slivers, 
rovings, yarn or chopped 
strands, or 
- glass wool 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from unworked 
precious or semi-precious 
stones 
158 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 7107. 
ex 7109 and 
ex 7111 
7116 
7117 
ex Chap. 72 
7207 - Unwrought 
- Semi-manufactured or in 
powder form 
Metals clad with precious 
metals, semi manufactured 
Articles of natural or 
cultured pearls, precious or 
semi-precious stones 
(natural, synthetic or 
reconstructed) 
Imitation jewellery 
Iron and steel; except for 
heading Nos 7207, 7208 to 
7216.7217, ex 7218, 7219 
to 7222, 7223. ex 7224, 
7225 to 7227. 7228 
and 7229 for which the rules 
are set out below: 
Semi-finished products of 
iron or non-atloy steel Manufacture from matenals 
not classified within 
heading No 7106. 7108 or 
7110 
or 
Electrolytic, thermal or 
chemical separation of 
precious metals of 
heading No 7106, 7108 or 
7110 
or 
Alloying of precious metals 
of heading No 7106. 7108 
or 7110 with each other or 
with base metals 
Manufacture from 
unwrought precious metals 
Manufacture from metals 
clad with precious metals, 
unwrought 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
or 
Manufacturé from base 
metal parts, not plated or 
covered with precious 
metals, provided the value 
of all the materials used 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of heading No 7201, 7202, 
7203, 7204 or 7205 
159 
HS heading 
No 
(1) Description of product 
(2) Working or p-ocessing earned out on non-ongmating 
materials that confers originating status 
(3) or (4) 
7208 to 7216 
7217 
ex 7218. 
7219 to 7222 
7223 
ex 7224. 
7225 to 7227 
7228 
7229 
ex Chap. 73 
ex 7301 Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or non-
alloy steel 
Wire of iron or non-alloy 
steel 
Semi-finished products, flat 
rolled products, bars and 
rods, angles, shapes and 
sections of stainless steel 
Wire of stainless steel 
Semi-finished products, flat 
rolled products, in irregularly 
wound coils, of other alloy 
steel 
Bars and rods of other alloy 
steel; angles, shapes and 
sections, of other alloy 
steel; hollow drill bars and 
rods, of alloy or non-alloy 
steel 
Wire of other alloy steel 
Articles of iron or steel: 
except for heading Nos ex 
7301,7302,7304.7305. 
7306, ex 7307. 7308 and ex 
7315 for which the rules are 
set out below: 
Sheet piling Manufacture from ingots or 
other primary forms of 
heading No 7206 
Manufacture from 
semi-finishe d materials of 
heading No 7207 
Manufacture from ingots or 
other primary forms of 
heading No 7218 
Manufacture from semi­
finished materials of 
heading No 7218 
Manufacture from ingots or 
other pnmary forms of 
heading No 7224. 
Manufacture from ingots or 
other primary forms of 
heading No 7206. 7218 or 
7224 
Manufacture from 
semi-finished materials of 
heading No 7224 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of heading No 7206 
160 
HS heading 
No 
0) Description of product 
(2) Working or processing caned out on non-originating 
materials that confers originating status 
(3) or (4) 
7302 
7304, 
7305 
and 7306 
ex 7307 
7308 
ex 7315 Railway or tramway track 
construction materials of 
iron or steel, the following: 
rails, checkrails and 
rackrails, switch blades, 
crossing frogs, point rods 
and other crossing pieces, 
sleepers (cross-ties), 
fishplates, chairs, chair 
wedges, sole plates (base 
plates), rail clips, bedplates. 
ties and other material 
specialized for jointing or 
fixing rails 
Tubes, pipes and hollow 
profiles, of iron (other than 
cast iron) or steel 
Tube or pipe fittings of 
stainless steel 
(ISONoX5CrNiMo1712). 
consisting of several parts 
Structures (excluding 
prefabricated buildings of 
heading No 9406) and parts 
of structures (for example, 
bridges and bridge-sections, 
lock-gates, towers, lattice 
masts, roofs, roofing 
frameworks, doors and 
windows and their frames 
and thresholds for doors, 
shutters, balustrades, pillars 
and columns), of iron or 
steel; plates, rods, angles, 
shapes, sections, tubes and 
the like, prepared for use in 
structures, of iron or steel 
Skid chains Manufacture fror materials 
of heading No 7206 
Manufacture from materials 
of heading No 7206. 7207. 
7218 or 7224 
Turning, drilling, reaming, 
threading, debumng and 
sandblasting of forged 
blanks the value of which 
does not exceec 35% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, welded 
angles, shapes and 
sections of heading No 
7301 may not be used 
Manufacture in which the 
value of all the materials of 
heading No 7315 used does 
not exceed 50% of the 
ex-works price of the 
product 
161 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 74 
7401 
7402 
7403 
7404 
7405 
ex 
Chap. 75 Copper and articles thereof, 
except for 
heading Nos 7401, 7402, 
7403, 7404 and 7405 for 
which the rules are set out 
below: 
Copper mattes; cement 
copper (precipitated copper) 
Unrefined copper; copper 
anodes for electrolytic 
refining 
Refined copper and copper 
alloys, unwrought: 
- Refined copper 
- Copper alloys and refined 
copper containing other 
elements 
Copper waste and scrap 
Master alloys of copper 
Nickel and articles thereof; 
except for 
heading Nos 7501 to 7503 
for which the rules are set 
out below: Manufacture in which: 
- all the ma'.eriais used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the • 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
matenals used are 
classified within a heading 
other than that of the 
product 
Manufacture from refined 
copper, unwrought, or 
waste and scrap 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
162 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-origmating 
materials that confers originating status 
(3) or (4) 
7501 to 7503 
ex 
Chap. 76 
7601 
7602 
ex 7616 Nickel mattes, nickel oxide 
sinters and other 
intermediate products of 
nickel metallurgy; 
unwrought nickel; nickel 
waste and scrap 
Aluminium and articles 
thereof; except for 
heading Nos 7601,7602 
and ex 7616 for which the 
rules are set out below: 
Unwrought aluminium 
Aluminium waste or scrap 
Aluminium articles other 
than gauze, cloth, grill, 
netting, fencing, reinforcing 
fabric and similar materials 
(including endless bands) of 
aluminium wire, and 
expanded metal of 
aluminium Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture by thermal or 
electrolytic treatment from 
unalloyed alurniniunrbr 
waste and scrap of 
aluminium 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product. 
However, gauze, cloth, 
grill, netting, fencing, 
reinforcing fabric and 
similar matenals 
(including endless 
bands) of aluminium 
wire, or expanded metal 
of aluminium may be 
used, and 
- the value of all the 
materials used does not 
. exceed 50% of the 
ex-works price of the 
product 
163 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 78 Lead and articles thereof; 
except for 
heading Nos 7801 and 7602 
the rules for which are set 
out below: 
7801 Unwrought lead: 
- Refined lead 
- Other 
7802 Lead waste and scrap 
ex 
Chap. 79 Zinc and articles thereof; 
except for 
heading Nos 7901 and 7902 
the rules for which are set 
out below: 
7901 Unwrought zinc 
7902 Zinc waste and scrap Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture from "bullion" 
or "work" lead 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of 
heading No 7802 may not 
be used 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of 
heading No 7902 may not 
be used 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
164 
Description of product 
(2) Working or processing ca-ned out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 80 
8001 
8002 
and 8007 
Chap. 81 
ex 
Chap. 82 Tin and articles thereof, 
except for 
heading Nos 8001, 8002 
and 8007 the rules for which 
are set below: 
Unwrought tin 
Tin waste and scrap; other 
articles of tin 
Other base metals; cermets: 
articles thereof: 
- Other base metals, 
wrought; articles thereof 
- Other 
Tools, implements, cutlery, 
spoons and forks, of base 
metal; parts thereof of base 
metal; except for 
heading Nos 8206, 8207, 
8208. ex 8211. 8214 
and 8215 for which the rules 
are set out below: Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, waste 
and scrap of 
heading No 8002 may not 
be used 
Manufacture in which all the 
materials used are 
classified within a heading 
other thari that of the 
product 
Manufacture in which the 
value of all the materials 
classified within the same 
heading as the product 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
165 
Description of product 
(2) Working or processing earned out on non-onginatmg 
materials that confers originating status 
(3) or (4) 
8206 
8207 
8208 
ex 8211 
8214 Tools of two or more of the 
heading Nos 8202 to 8205. 
put up in sets for retail sale 
Interchangeable tools for 
hand tools, whether or not 
power-operated, or for 
machine-tools (for example, 
for pressing, stamping, 
punching, tapping, 
threading, drilling, boring, 
broaching, milling, turning, 
or sçrewdriving), including 
dies for drawing or 
extruding metal, and rock 
drilling or earth boring tools 
Knives and cutting blades. 
for machines or for 
mechanical appliances 
Knives with cutting blades, 
serrated or not (including 
pruning knives), other than 
knives of heading No 8208 
Other articles of cutlery (for 
example, hair clippers, 
butchers' or kitchen 
cleavers, choppers and 
mincing knives, paper 
knives); manicure or 
pedicure sets and 
instruments (including nail 
files) Manufacture in which all the 
matenals used are 
classified within a heading 
other than 
heading Nos 8202 to 8205. 
However, tools of 
heading Nos 8202 to 8205 
may be incorporated into 
the set provided their value 
does not exceed 15% of the 
ex-works price of the set 
Manufacture 'm which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of ?. I the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, knife 
blades and handles of base 
metal may be used 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, handles 
of base metal may be used 
166 
HS heading 
No 
(D Description of product 
(2) Working or processing earned out on non-originating 
materials that confers onginating status 
(3) or (4) 
8215 
ex 
Chap. 83 
ex 8306 
ex 
Chap. 84 
ex 8401 Spoons, forks, ladles, 
skimmers, cake-servers, 
fish-knives, butter-knives, 
sugar tongs and similar 
kitchen or tableware 
Miscellaneous articles of 
base metal; except for 
heading No ex 8306 for 
which the rule is set out 
below: 
Statuettes and other 
ornaments, of base metal 
Nuclear reactors, boilers, . 
machinery and mechanical 
appliances; parts thereof; 
except for 
heading Nos ex 8401. 8402. 
8403. ex 8404, 8406 to 
8409,8411,8412, ex 8413. 
ex 8414. 8415. 8418. 
ex 8419. 8420. 8423. 8425 
to 8430. ex 8431, 8439, 
8441, 8444 to 8447. 
ex 8448. 8452. 8456 to 
8466. 8469 to 8472. 8480. 
8482. 8484 and 8485 for 
which the rules are set out 
below: 
Nuclear fuel elements f) Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, handles 
of base metal may bB used 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, the 
other materials of 
heading No 8306 may be 
used provided their value 
does not exceed 30% of the 
ex-works price of.the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of al! the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product O Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
(1) This rule shall apply until 31 December 1998. 
167 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-origmating 
materials that confers originating status 
(3) or (4) 
8402 
8403 and 
ex 8404 
8406 
8407 
8408 
8409 
8411 Steam or other vapour 
generating boilers (other 
than centrai heating hot 
water boilers capable also 
of producing low pressure 
steam): super heated water 
boilers 
Central heating boilers other 
than those of 
heading No 6402 and 
auxiliary plant for central 
heating boilers 
Steam turbines and other 
vapour turbines 
Spark-ignition reciprocating 
or rotary internal 
combustion piston engines 
Compression-ignition 
internal combustion piston 
engines (diesel or 
semi-diesel engines) 
Parts suitable for use solely 
or principally with the 
engines of heading No 8407 
or 8408 
Turbo-jets, turbo propellers 
and other gas turbines Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than heading No 8403 
or 8404 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25"% 
of the ex-works price oi the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
168 
HS heading 
No 
(1) Descnption of product 
(2) Working or processing earned out on non-origmating 
materials that confers originating status 
(3) or (4) 
8412 
ex 8413 
ex 8414 
8415 
8418 Other engines and motors 
Rotary positive 
displacement pumps 
Industrial fans, blowers and 
the like 
Air conditioning machines, 
comprising a motor-driven 
fan and elements for 
changing the temperature 
and humidity, including 
those machines in which the 
humidity cannot be 
separately regulated 
Refrigerators, freezers and 
other refrigerating or 
freezing equipment, electric 
or other; heat pumps other 
than air conditioning 
machines of heading No 
8415 Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a . 
heading other man that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product. 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all 
the non-originating 
materials used does not 
exceed the value of the 
originating materials 
used Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the . 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product-
Manufacture in which the 
value of all the materials 
used does not exceed 25e o 
of the ex-works price of the 
product 
169 
HS heading 
No 
0) Description of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 8419 
8420 
8423 
8425 to 8428 Machines for the wood, 
paper pulp and paperboard 
industries 
Calendering or other rolling 
machines, other than for 
metals or glass, and 
cylinders therefor 
Weighing machinery 
(excluding balances of a 
sensitivity of 5 eg or better), 
including weight operated 
counting or checking 
machines; weighing 
machine weights of all kinds 
Lifting, handling, loading or 
unloading machinery Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within the 
same heading as the 
product are only used 
up to a value of 25% of 
the ex-works price of 
the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within the 
same heading as the 
product are only used 
up to a value of 25% of 
the ex-works price of 
the product 
Manufacture in which: 
- all the materials used 
are classified within a 
heading other than that 
of the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within, 
heading No 8431 are only 
used up to a value of 10% 
of the ex-works price of 
the product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
170 
HS heading 
No 
(1) Description of product 
(2) Working or processing carr.ed out on non-ongmating 
matenals that confers originating status 
(3) or (4) 
8429 
8430 
ex 8431 Self-propelled bulldozers, 
angledozers..graders, 
levellers, scrapers, 
mechanical shovels, 
excavators, shovel loaders, 
tamping machines and road 
rollers: 
- Road rollers 
- Other 
Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
compacting, extracting or 
boring machinery, for earthr. 
minerals or ores; 
pile-drivers and 
pile-extractors; 
snow-ploughs and 
snow-blowers 
Parts for road rollers Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8431 are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works pnce of the 
product, and 
- where, within the above 
limit, the value of the 
materials classified within 
heading No 8431 are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does nc* exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
171 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers onginating status 
(3) or (4) 
8439 
8441 
j 8444 to 8447 
ex 8448 
8452 Machinery for making pulp 
of fibrous cellulosic material 
or for making or finishing 
paper or paperboard 
Other machinery for making 
up paper pulp, paper or 
paperboard. including cutting 
machines of all kinds 
Machines of these headings 
lor use in the textile industry 
Auxiliary machinery for use 
with machines of 
heading Nos 8444 and 8445 
Sewing machines, other than 
book-sewing machines of 
heading No 8440; furniture, 
bases and covers specially 
designed for sewing 
machines; sewing machine 
needles: Manufacture: 
- in which the value of all 
the matenals used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
Classified within the same -
heading as the product 
are only used up to a 
value of 25% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the 
ex-works pnce of the 
product, and 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value 
of 25% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works pnce of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
172 
HS heading 
No 
0) Descnption of product 
(2) Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
8456 to 
8466 
8469 to 
8472 
8480 Sewing machines (lock 
stitch only) with heads of a 
weight not exceeding 16 kg 
without motor or 17 kg with 
motor 
- Other 
Machine-tools and 
machines and their parts 
and accessories of 
headings Nos 8456 to 6466 
Office machines (for 
example, typewriters, 
calculating machines, 
automatic data processing 
machines, duplicating 
machines, stapling 
machines) 
Moulding boxes for metal 
foundry; mould bases; 
moulding patterns: moulds 
for metal (other than ingot 
moulds), metal carbides, 
glass, mineral materials, 
rubber or plastics Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, 
- where the value of all the 
non-originating materials 
used in assembling the 
head (without motor) does -
not exceed the value of the 
originating materials used, 
and 
- the thread tension, crochet 
and zigzag mechanisms used 
are already originating 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
173 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8482 
8484 
8485 
ex 
Chap. 85 Ball or roller bearings 
Gaskets and similar joints of 
metal sheeting combined 
with other material or of two 
or more layers of metal; 
sets or assortments of 
gaskets and similar joints, 
dissimilar in composition, 
put up in pouches, 
envelopes or similar 
packings 
Machinery parts, not 
containing electrical " 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included 
elsewhere in this Chapter 
Electrical machinery and 
equipment and parts 
thereof; sound recorders 
and reproducers, television 
image and sound recorders 
and reproducers, and parts 
and accessories of such 
articles; except for 
heading Nos 8501. 8502. ex 
8518. 8519 to 8529. 8535 to 
8537. ex 8541. 8542, 8544 
to 8548 for which the rules 
are set out below: Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
174 
HS heading 
No 
(D Description of product 
(2) Working or processing carried out on non-onginating 
materials that confers originating status 
(3) or (4) 
8501 
8502 
ex 8518 
8519 Electric motors and 
generators (excluding 
generating sets) 
Electric generating sets and 
rotary converters 
Microphones and stands 
therefor; loudspeakers, 
whether or not mounted in 
their enclosures; 
audio-frequency electric 
amplifiers; electric sound 
amplifier sets 
Turntables (record-decks), 
record-players, 
cassette-players and other 
sound reproducing 
apparatus, not incorporating 
a sound recording device: Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8503 are 
only used up to a value 
of 10% of the ex-works 
price of the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within • 
heading No 8501 or 8503, 
taken together, are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works pnce of the 
product 
175 
HS heading 
No 
0) Description of product 
(2) 
- Electric gramophones 
-Other 
8520 Magnetic tape recorders -
and other sound recording 
apparatus, whether or not 
incorporating a sound 
reproducing device 
8521 Video recording or 
reproducing apparatus, 
whether or not incorporating 
a video tuner 
8522 Parts and accessories of 
apparatus of 
heading Nos. 8519 to 8521 Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
176 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers onginating status 
'(3) or (4) 
8523 
8524 
8525 Prepared unrecorded media 
for sound recording or 
similar recording of other 
phenomena, other than 
products of Chapter 37 
Records, tapes and other 
recorded media for sound or 
other similarly recorded 
phenomena, including 
matrices and masters for 
the production of records, 
but excluding products of 
Chapter 37: 
- Matrices and masters for 
the production of records 
-Other 
Transmission apparatus for 
radio-telephony, 
radio-telegraphy, 
radio-broadcasting or 
television, whether or not 
incorporating reception 
apparatus or sound 
recording or reproducing 
apparatus; television 
cameras Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8523 are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed 
the value of the 
originating materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
177 
HS heading 
No 
d) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8526 
8527 
8528 Radar apparatus, radio 
navigational aid apparatus 
and radio remote control 
apparatus 
Reception apparatus for 
radio-telephony, 
radio-telegraphy or radio 
broadcasting, whether or 
not combined, in the same 
housing, with sound 
recording or reproducing 
apparatus or a clock 
Television receivers 
(including video monitors 
and video projectors), 
whether or not incorporating 
radio broadcast receivers or 
sound or video recording or 
reproducing apparatus 
- Video recording or 
- reproducing apparatus 
incorporating a video 
tuner Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-origmating materials 
used does not exceed 
the value of the 
originating materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed 
the value of the 
originating materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed 
the value of the 
originating materials used Manufacture "i which the 
value of all the materials 
used does net exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works pnce of the 
product 
178 
HS heading 
No 
0) Description of product 
(2) . Working or processing carried out on non-onginating' 
materials that confers originating status 
(3) or (4) 
8529 
8535 
and 8536 - Other 
Parts suitable for use solely 
or principally with the 
apparatus of 
heading Nos. 8525 to 8528: 
- Suitable for use solely or 
principally with video 
recording or reproducing 
apparatus 
- Other 
Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or in 
electrical circuits Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed . 
the value of the 
originating materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed 
the value of the 
originating materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8538 are only 
used up to a value of 10% 
of the ex-works price of 
the product Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
179 
HS heading 
No 
(1) Descnption of product 
(2) Working or processing earned out on non-originating materials 
that confers originating status 
(3) or (4) 
8537 
ex 8541 
8542 
8544 Boards, panels (including 
numerical control panels), 
consoles, desks, cabinets 
and other bases, equipped 
with two or more apparatus 
of heading No 8535 or 
8536, for electric control or 
the distribution of electricity, 
including those 
incorporating instruments or 
apparatus of Chapter 90, 
other than switching 
apparatus of heading No 
8517 
Diodes, transistors and 
similar semi-conductor 
devices, except wafers not 
yet cut into chips 
Electronic integrated circuits 
and microassemblies 
Insulated (including 
enamelled or anodised) wire, 
cable (including coaxial 
cable) and other insulated 
electric conductors, whether 
or not fitted with connectors; 
optical fibres cables, made 
up of individually sheathed 
fibres, whether or not 
assembled with electric 
conductors or fitted with 
connectors Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8538 are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the * 
ex-works price of the 
product 
Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 8541 or 8542, 
taken together, are only 
used up to a value of 10% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
180 
HS headng 
No 
0) 
8545 
6546 
8547 
8548 
8601 to 8607 Description of product 
(2) 
Carbon electrodes, carbon 
brushes, lamp carbons, 
battery carbons and ether 
articles of graphite or other 
carbon, with or without metal, 
of a kind used for electrical 
purposes 
Electrical insulators of any 
material 
Insulating fittings for electrical 
machines, appliances or 
equipment, being fittings 
wholly of insulating materials 
apart from any minor 
components of metal (for 
example, threaded sockets) 
incorporated during moulding 
solely for purposes of 
assembly other than 
insulators of heading No 
8546; electrical conduit 
tubing and joints therefor, of 
base metal lined with 
insulating material 
Electrical parts of machinery 
or apparatus, not specified or 
included elsewhere in this 
Chapter 
Railway or tramway 
locomotives, rolling-stock and 
parts thereof Working or processing earned out on non-originating materials 
that confers originating status 
(3) or (4) 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all materials used 
does not exceed 40% of the 
ex-works price of the product 
181 
HS heading 
No 
(1) Description of product 
(2) Working or processing carried ou*, on non-onginating 
materials that confers originating status 
(3) or (4) 
8608 
8609 
ex 
Chap. 87 
8709 
8710 Railway or tramway track 
fixtures and fittings; 
mechanical (including 
electro-mechanical) 
signalling, safety or traffic 
control equipment for 
railways, tramways, roads, 
inland waterways, parking 
facilities, port installations or 
airfields; parts of the 
foregoing 
Containers (including 
containers for the transport of 
fluids) especially designed 
and equipped for carriage by 
one or more modes of 
transport 
Vehicles other than railway 
or tramway rolling-stock, 
and parts and accessories 
thereof; except for 
heading Nos 8709 to 8711, 
ex 8712. 8715 and 8716 for 
which the rules are set out 
below: 
Works trucks, 
self-propelled, not fitted with 
lifting or handling 
equipment, of the type used 
in factories, warehouses, 
dock areas or airports for 
short distance transport of 
goods; tractors of the type 
used on railway station 
platforms; parts of the 
foregoing vehicles 
Tanks and other armoured 
fighting vehicles, motorized, 
whether or not fitted with 
weapons, and parts of such 
vehicles Manufacture in which. 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40%. of the 
ex-works price of the 
product Manufacture in which the 
va'ue of all the matenals 
used does not exceed 30o« 
the ex-works price of the 
product of 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
182 
HS heading 
No 
(D Description of product 
(2) 1"l'MM1^1^1H'll'*^HllllMIBI1Biainiaai,<^ 
Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8711 Motorcycles (including 
mopeds) and cycles fitted 
with an auxiliary motor, with 
or without side-cars; side­
cars: 
- With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity: 
- Not exceeding 50 cm3 
Exceeding 50 cm3 
- Other 
ex 8712 Bicycles without ball 
bearings Manufacture in which: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture from materials 
not classified in heading No 
8714 Manufacture in Which the 
value of all the materials 
used does not exceed 20% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
183 
HS heac.ng 
No 
(D Description of product 
(2) Working or processing carried out on non-origmating 
materials that confers originating status 
(3) or (4) 
8715 
8716 
ex 
Chap. 88 
ex 8804 
8805 
Chap. 89 Baby carriages and parts 
thereof 
Trailers and semi-trailers; 
other vehicles, not 
mechanically propelled; 
parts thereof 
Aircraft, spacecraft, and 
parts thereof; except for 
heading Nos ex 8804 
and 8805 for which the rules 
are set out below: 
Rotochutes 
Aircraft launching gear; 
deck-arrestor or similar 
gear; ground flying trainers; 
parts of the foregoing 
articles 
Ships, boats and floating 
structures Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from materials 
of any heading including 
other materials of 
heading No 8804 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that-of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, hulls of 
heading No 8906 may not 
be used Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
184 
HS heading 
No 
0) Descnption of product 
(2) Working or processing earned out on non-ongmating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 90 
9001. 
9002 
9004 Optical, photographic, 
cinematographic, 
measuring, checking, 
precision, medical or 
surgical instruments and 
apparatus, parts and 
accessories thereof; except 
for heading Nos 9001, 
9002, 9004. ex 9005, 
ex 9006, 9007, 9011, 
ex 9014. 9015 to 9020 
and 9024 to 9033 for which 
the rules are set out below: 
Optical fibres and optical 
fibre bundles; optical fibre 
cables other than those of 
heading No 8544; sheets 
and plates of polarizing 
material, lenses (including 
contact lenses), prisms, 
mirrors and other optical 
elements, of any material, 
unmounted, other than such 
elements of glass not 
optically worked 
Lenses, prisms, mirrors and 
other optical elements, of 
any materials, mounted, 
being-parts of or fittings for 
instruments or apparatus, 
other than such elements of 
glass not optically worked 
Spectacles, goggles and 
the like, corrective, 
protective or other Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials . 
used does not exceed 30% 
of the ex-works price of the 
product 
185 
Working or processing carried out on non-originating 
materials that confers originating status HS heac.ng 
No 
0) Description of product 
(2) (3) or (4) 
ex 9005 
ex 9006 
9007 Binoculars, monoculars, 
otner optical telescopes, 
and mountings therefor, 
except for astronomical 
refracting telescopes and 
mountings therefor 
Photographic (other than 
cinematographic) cameras; 
photographic flashlight 
apparatus and flashbulbs 
other than electrically 
ignited flashbulbs 
Cinematographic cameras 
and projectors, whether or 
not incorporating sound 
recording or reproducing 
apparatus Manufacture in w~.ich: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and . 
- the value of al! the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which: 
- all the materials used are 
classified within & 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials • 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
186 
HS heading 
No 
(1) 
9011 
ex 9014 
9015 
9016 
9017 Descnption of product 
(2) 
Compound optical 
microscopes, including 
those for photomicrography, 
cinephotomicrography or 
microprojection 
Other navigational 
instruments and appliances 
Surveying (including 
photogrammetrical 
surveying), hydrographie, 
océanographie, 
hydrological, meteorological 
or geophysical instruments 
and appliances, excluding 
compasses, rangefinders 
Balances of a sensitivity 
of 5 eg or better, with or 
without weights 
Drawing, marking-out or 
mathematical calculating 
instruments (for example, 
drafting machines, 
pantographs, protractors, 
drawing sets, slide rules, 
disc calculators); 
instruments for measuring 
length, for use in the hand 
(for example, measuring 
rods and tapes, 
micrometers, callipers), not 
specified or included 
elsewhere in this Chapter Working or processing earned out on non-origmating 
materials that confers originating status 
(3) or (4) 
Manufacture in which; 
-- all the materials used are 
classified within a 
heading other than that of 
the product and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price, of the 
product 
Manufacture in which f-e 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials ' 
used does not exceed 30% 
of the ex-works price of the 
product 
187 
HS heao:ng 
No 
(t) 
9018 
9019 
9020 
9024 Descnption of product 
(2) Working or processing carried out on non-ongmating 
materials that confers originating status 
Instruments and appliances 
used in medical, surgical, 
dental or veterinary 
sciences, including 
scintigraphic apparatus, 
other electro-medical 
apparatus and sight-testing 
instruments: 
- Dentists' chairs 
incorporating dental 
appliances or dentists' 
spittoons 
- Other 
Mechano-therapy 
appliances; massage 
apparatus; psychological 
aptitude-testing apparatus; 
ozone therapy, oxygen 
therapy, aerosol therapy, 
artificial respiration or other 
therapeutic respiration 
apparatus 
Other breathing appliances 
and gas masks, excluding 
protective masks having 
neither mechanical parts 
nor replaceable filters 
Machines and appliances 
for testing the hardness, 
strength, compressibility, 
elasticity or other 
mechanical properties of 
materials (for example, 
metals, wood, textiles, 
paper, plastics) (3) or (4) 
Manufacture from materials 
of any heading, including 
other materials of 
heading No 9018 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the , 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of ail the materials 
used does not exceed 40% 
of the ex-wcrks price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% 
of the ex-works price of the 
product 
188 
HS heading 
No 
(1) 
9025 
9026 
9027 
9028 Description of product 
(2) 
Hydrometers and similar 
floatihg instruments, 
thermometers, pyrometers, 
barometers, hygrometers 
and psychrometers, 
recording or not, and any 
combination of these 
instruments 
Instruments and apparatus 
for measuring or checking 
the flow, level, pressure or 
other variables of liquids or 
gases (for example, flow 
meters, level gauges, 
manometers, heat meters), 
excluding instruments and 
apparatus of 
heading No 9014, 9015, 
9028 or 9032 
Instruments and apparatus 
for physical or chemical 
analysis (for example, 
polarimeters, 
refraetometers, 
spectrometers, gas or 
smoke analysis apparatus); 
instruments and apparatus 
for measuring or checking 
viscosity, porosity, 
expansion, surface tension 
or the like; instruments and 
apparatus for measuring or 
checking quantities of heat, 
sound or light (including 
exposure meters); 
microtomes 
Gas. liquid or electricity 
supply or production 
meters, including calibrating 
meters therefor: 
- Parts and accessories Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
189 
HS heading 
No 
0) 
9029 
9030 
9031 
9032 Description of product 
(2) 
- Other 
Revolution counters, 
production counters, 
taxirheters. milometers, 
pedometers and the like; 
speed indicators and 
tachometers, other than 
those of heading Nos 9104 
or 9015; stroboscopes 
Oscilloscopes, spectrum 
analysers and other 
instruments and apparatus 
for measuring or checking 
electrical quantities, 
excluding meters of 
heading No 9028; 
instruments and apparatus 
for measuring or detecting 
alpha, beta, gamma. X-ray, 
cosmic or other ionizing 
radiations 
Measuring or checking 
instruments, appliances and 
machines, not specified or 
included elsewhere in this 
Chapter; profile projectors 
Automatic regulating or 
controlling instruments and 
apparatus Working or processing earned out on non-onginatir.g 
materials that confers onginating status 
(3) or (4) 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
190 
HS heading 
No 
0) Description of product 
(2) Working or processing carried out on non-ongmating 
materials that confers originating status 
(3) or (4) 
9033 
ex 
Chap. 91 
9105 
9109 
9110 Parts and accessories (not 
specified or included 
elsewhere in this Chapter) 
for machines, appliances, 
instruments or apparatus of 
Chapter 90 
Clocks and watches and 
parts thereof; except for 
heading Nos 9105 and 9109 
to 9113 for which the rules 
are set out below: 
Other clocks 
Clock movements, complete 
and assembled 
Complete watch or clock 
movements, unassembled 
or partly assembled 
(movement sets); 
incomplete watch or clock 
movements, assembled; 
rough watch or clock 
movements Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does 
not exceed 40% of the 
ex-works price of the 
product, and 
- where, within the above 
limit, the materials 
classified within 
heading No 9114 are only 
used up to a value of 10% 
of the ex-works price of 
the product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
191 
HS heading 
No 
(1) Descnption of product 
(2) Working or processing earned out on non-onginating materials B 
that confers originating status 
(3) or (4) 
9111 
9112 
9113 Watch cases and parts 
thereof 
Clock cases and cases of a 
similar type for other goods of 
this Chapter, and parts 
thereof 
Watch straps, watch bands 
and watch bracelets, and 
parts thereof 
- Of base metal, whether or 
not plated, or of clad 
precious metal 
- Other 
Chap. 92 
Chap. 93 Musical instruments; parts 
and accessories of such 
articles 
Arms and ammunition: parts 
and accessories thereof Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the 
ex-works price -of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% 
of the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
192 
HS heaoing 
No 
(D Description of product 
(2) Working or processing earned out on non-onginating 
materials that confers originating status 
(3) or (4) 
ex 
Chap. 94 
ex 9401 and 
ex 9403 
9405 Furniture: bedding, 
mattresses, mattress 
supports, cushions and 
similar stuffed furnishings; 
lamps and lighting fittings, 
not elsewhere specified or 
included; illuminated signs, 
illuminated nameplates and 
the like; prefabricated 
buildings; except for 
heading Nos 9401. ex 9403, 
9405 and 9406 for which the 
rules are set out below: 
Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight of 
300 g/m2 or less 
Lamps and lighting fittings 
including searchlights and 
spotlights and parts thereof, 
not elsewhere specified or 
included; illuminated signs, 
illuminated name-plates and 
the like, having a 
permanently fixed light 
source, and parts thereof 
not elsewhere specified or 
included Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are 
classified in a heading other 
than that of the product 
or 
Manufacture from cotton 
cloth already made up in a 
form ready for use of 
heading No 9401 or 9403, 
provided: 
- its value does not 
exceed 25% of the 
ex-works price of the 
product, and 
- all the other materials 
used are already 
originating and are 
classified in a heading 
other than 
heading No 9401 or 9403 
Manufacture in which the 
value of all the materials-
used does not exceed 50% 
of the ex-works price of the 
product 
193 
HS heading 
No 
0) 
9406 
ex 
Chap. 95 
9503 
ex 9506 
ex 
Chap. 96 
ex 9601 
and 9602 
ex 9603 Description of product 
(2) 
Prefabricated buildings 
Toys, games and sports 
requisites; parts and 
accessories thereof; except 
for heading Nos 9503 
and 9606 for which the rules 
are set out below: 
Other toys; reduced-size 
("scale") models and similar 
recreational models, 
working or not; puzzles of 
all kinds 
Articles and equipment for 
gymnastics, athletics, other 
sports (excluding table 
tennis) or outdoor games 
not specified or included 
elsewhere in this chapter; 
swimming pools and 
paddling pools 
Miscellaneous 
manufactured articles; 
except for 
heading Nos ex 9601, 
ex 9602, ex 9603. 9605. 
9606, 9612, ex 9613 and ex 
9614 for which the rules are 
set out below. 
Articles of animal, vegetable 
or mineral carving materials 
Brooms and brushes 
(except for besoms and the 
like and brushes made from 
marten or squirrel hair), 
hand-operated mechanical 
floor sweepers, not 
motorized, paint pads and 
rollers, squeegees and 
mops Working or processing earned out on non-originating 
materials that confers originating status 
(3) or (4) 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product. However, roughly 
shaped blocks for making 
golf club heads may be 
used 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
Manufacture from "worked" 
carving materials of the 
same heading 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
194 
HS heading 
No 
(1) 
9605 
9606 
9612 
ex 9613 
ex 9614 
Chap. 97 Description of product 
JZL 
Travel sets for personal 
toilet, sewing or shoe or 
clothes cleaning 
Buttons, press-fasteners, 
snap-fasteners and 
press-studs, button moulds 
and other parts of these 
articles; button blanks 
Typewriter or similar 
ribbons, inked or otherwise 
prepared for giving 
impressions, whether or not 
on spools or in cartridges; 
ink-pads, whether or not 
inked, with or without boxes 
Lighters with piezo-igniter 
Smoking pipes and pipe 
bowls 
Works of art, collectors' 
pieces and antiques Working or processing carried out on non-originating 
materials that confers originating status 
m. or (4) 
Each item in the set must 
satisfy the rule, which would 
apply to it if it were not 
included in the set. 
However, non-originating 
articles may be 
incorporated, provided their 
total value does not 
exceed 15% of the ex-works 
price of the set 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a 
heading other than that of 
the product, and 
- the value of all the 
materials used does not 
exceed 50% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials of 
heading No 9613 used does 
not exceed 30% of the 
ex-works price of the 
product 
Manufacture from roughly 
shaped blocks 
Manufacture in which all the 
materials used are 
classified within a heading 
other than that of the 
product 
195 
ANNEX III 
MOVEMENT CERTIFICATES EUR.1 
1. Movement certificates EUR.1 shall be made out on the form of which a specimen appears 
in ths Annex. This form shall be printed in one or more of the languages in which the 
Agreement is drawn up. Certificates shall be made out in one of these languages and in 
accordance with the provisions of the domestic law of the exporting State. If they are 
handwritten, they shall be completed in ink and in capital letters. 
2. Each ceitificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 
8 mm in the length may be allowed. The paper used must be white, sized for writing, not 
containing mechanical pulp and weighing not less than 25 g/m3. It shall have a printed 
green guilloche pattern background making any falsification by mechanical or chemical 
means apparent to the eye. 
3. The competent authorities of the Member States of the Community and of Israel may 
reserve the right to print the certificates themselves or may have them printed by 
approved printers. In the latter case each certificate must include a reference to such 
approval. Each certificate must bear the name and address of the printer or a mark by 
which the printer can be identified. It shall also bear a serial number, either printed or not, 
by which it can be identified. 
196 
MOVEMENT CERTIFICATE 
1. Exporter (ne-ne. Mi address, country) 
3. Consignee (name, full address, country) (Optional) EUR.1 No A 000.000 
See notes overleaf before completing this form 
2. Certificate used In preferential trade between 
and 
(insert appropriate countries, croups of countries or territones) 
Country, group of 
countries or territory In 
which the products are 
considered as 
originating 5. Country, group of 
countries or territory of 
destination 
6. Transport details (Optional) 7. Remarks 
Item number, Marks and numbers; Number and kind of package "; Description of 
goods 9. Gross mass 
(kg) or other 
measure 
(litres.m'.etc.) 10. Invoices 
(Optional) 
11. CUSTOMS ENDORSEMENT 
Declaration ceiified 
Export document 2 
Form No. 
Customs office 
Issuing country or territory 
Date _ 
(Signature) Stamp 12. DECLARATION BY THE EXPORTER 
I. the undersigned, declare that the goods 
described above meet the conditions 
required for the issue of trvs certificate 
Place and date. 
(Signature) 
{1 ) Complete oniy when the regulations of the exporting country or territory require 
(2) For example import documents, movement certificates, manufacturers declarations, etc. referring to the productt used in manufacture or to the goods 
re-exported m the same state. 
197 
13. Request for verification, to: 14. Result of verification 
Verification earned oui shows that this certificate (') 
• 
was issued by the customs office indicated and that the 
information contained therein is accuralè. 
does not meet the requirements AS to authenticity ano 
accuracy (see remarks appended). 
Verification of the authenticity and accurancy of this certificate is 
requested 
(Place and date) . (Piece and date) 
_ Stamp Stamp 
(Signature) (Signature) 
j (') Insen X in the appropriate box., 
NOTES 
1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting -he 
incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who 
completed the certificate and endorsed by the customs authorities of the issuing country or territory. 
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. 
A horizontal line must be drawn immediately below the last item Any unused space must be struck through in such a 
manner as to make any later additions impossible. 
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified. 
198 
APPLICATION FOR A MOVEMENT CERTIFICATE 
1. Exporter (name, tuii address, country) (Optional) 
3. Consignee {name, full address, country) (Optional) EUR.1 No A 000.000 
See notes oveerteaf before completing this form 
Application for a certificate to be used in preferential 
trade between 
and 
(insert appropriate countries or groups of countries or 
territories} 
4. Country, group of 
countries or territory In 
which the products are 
considered is 
originating 5. Country, group of 
countries or territory of 
destination 
6. Transport details (Optional) 7. Remarks 
Item number; Marks and numbers; Number and kind of packages ~; Description of 
goods 9. Gross weight 
(kg) or other 
measure 
(litres.m'.etc.) 10. Invoices 
(Optional) 
I3) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate 
199 
DECLARATION BY THE EXPORTER 
I, the undersigned, exporter of the goods described overleaf, 
DEO-/ RE that the goods meet the conditions required for the issue of the attached certificate; 
SPECIFY as follows the circumstances which have enabled these goods to meet the above 
conditions: 
SUBMIT the following supporting documents 
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence 
which these authorities may require for the purpose çf issuing the attached 
certificate, and undertake, if required, to agree to any inspection of my accounts 
and to any check on the processes of manufacture of the above goods, carried out 
by the said authorities; 
REQUEST the issue of the attached certificate for these goods. 
(Place and date) 
(Signature) 
200 
ANNEX IV 
Declaration referred to in Article 22(4) 
I. the undersigned, exporter of the goods covered by this document declare that except where 
otherwise indicated, the goods meet the conditions to obtain onginating status in preferential 
trade with: 
The European Community / Israel (1) 
and that the country of origin of the goods is: 
Israel / The European Community (1) 
(place and date) 
(Signature) 
(The signature must be followed 
by the name of the signatory in 
clear script) 
(1) Delete where necessary. 
201 
PROTOCOL NO 5 
ON MUTUAL ASSISTANCE BETWEEN ADMINISTRATIVE AUTHORITIES 
IN CUSTOMS MATTERS 
Article 1 
Définitions 
For the purposes of this Protocol : 
a) "customs legislation" shall mean provisions adopted by the Parties and 
governing the import, export, transit of goods and their placing under any 
customs procedure, including measures of prohibition, restriction and control; 
b) "customs duties" shall mean all duties, taxes, fees or other charges which are 
levied and collected in the territories of the Parties, in application of customs 
legislation, but not including fees and charges which are limited in amount to the 
approximate costs of services rendered; 
c) "applicant authority", shall mean a competent administrative authority which has 
been appointed by a Party for this purpose and which makes a request for 
assistance in customs matters; 
d) "requested authority", shall mean a competent administrative authority which has 
been appointed by a Party for this purpose and which receives a request for 
assistance in customs matters; 
e) "personal data", shall mean all information relating to an identified or identifiable 
individual. 
Article 2 
______ 
I.The Parties shall assist each other, within their competences, in the manner and 
under the conditions laid down in this Protocol, in ensuring that customs legislation is 
correctly applied, in particular by the prevention, detection and investigation of 
operations in breach of that legislation. 
2. Assistance in customs matters, as provided for in this Protocol, shall apply to any 
administrative authority of the Parties which is competent for the application of this 
Protocol. It shall not prejudice the rules governing mutual assistance in criminal 
matters. Nor shall it cover information obtained under powers exercised at the 
request of the judicial authorities, unless those authorities so agree. 
202 
Article 3 
Assistant on request 
1. At the request of the applicant author! •? o requested authority shall furnish it with 
all relevant information which may e- > it to ensure that customs legislation is 
correctly applied, including information regarding operations noted or planned which 
are or could be in breach of such legislation. 
2. At the request of the applicant authority, the requested authority shall inform it 
whether goods exported from the territory of one of the Parties have been properly 
imported into the territory of the other Party, specifying, where appropriate, the 
customs procedure applied to the goods. 
3. At the request of the applicant authority, the requested authority shall take the 
necessary steps to ensure that a special watch is kept on : 
(a) natural or legal persons of whom there are reasonable grounds for believing that 
they are breaching or have breached customs legislation; 
(b) places where goods are stored in a way that gives grounds for suspecting that 
they are intended to supply operations contrary to customs legislation; 
(c) movements of goods notified as possibly giving rise to breaches of customs 
legislation; 
(d) means of transport for which there are reasonable grounds for believing that 
they have been, are or may be used in operations in breach of customs 
legislation. 
Article 4 
Spontaneous assistance 
The Parties shall provide each other, in accordance with their laws, rules and other 
legal instruments, with assistance if they consider that to be necessary for the correct 
application of customs legislation, particularly when they obtain information pertaining to 
- operations which constitute, or appear to them to constitute breaches of such 
legislation and which may be of interest to other Parties; 
- new means or methods employed in realizing such operations; 
- goods known to be subject to breaches of customs legislation. 
203 
Article 5 
Delivery/Notification 
At the request of the applicant authority, the requested authority shall in accordance 
with its legislation take all necessary measures in order : 
- to deliver all documents, 
- to notify all decisions, 
falling within the scope of this Protocol to an addressee, residing or established in its 
territory. In such a case Article 6(3) shall apply. 
Article 6 
Form and substance of requests for assistance 
1. Requests pursuant to this Protocol shall be made in writing. Documents necessary for 
the execution of such requests shall accompany the request. When required 
because of the urgency of the situation, oral requests may be accepted, but must be 
confirmed in writing immediately. 
2. Requests pursuant to paragraph 1 of this Article shall include the following 
information : 
(a) the applicant authority making the request; 
(b) the actions to be undertaken; 
(c) the object of and the reason for the request; 
(d) the laws, rules and other legal elements involved; 
(e) indications as exact and comprehensive as possible on the natural or legal 
persons being the target of the investigations; 
(f) a summary of the relevant facts and of the enquiries already carried out, except 
in cases provided for in Article 5. 
3. Requests shall be submitted in an official language of the requested authority or in a 
language acceptable to such authority. 
4. If a request does not meet the formal requirements, its correction or completion may 
be demanded; the ordering of precautionary measures may, however, take place. 
204 
Article 7 
Execution of requfisis 
1. In order to comply with a request for assistance, the requested authority or, when the 
latter can not act on its own, the administrative department to which the request has 
been addressed by this authority, shall proceed, within its competence and available 
resources, as though it were acting on its own account or at the request of other 
authorities of that same Party, by supplying information already possessed, by 
carrying out appropriate enquiries or by arranging for them to be carried out. 
2. Requests for assistance will be executed in accordance with the laws, rules and other 
legal instruments of the requested Party. 
3. Officials of the requesting Party, authorized to investigate breaches of customs 
legislation may, in particular cases and with the agreement of the requested Party, 
be present respectively in the Community or in Israel, when its officials are 
investigating breaches which are of concern to the requesting Party and may ask 
that the requested Party review relevant books, registers and other documents or 
data-media and supply copies thereof or provide any information relating to the 
breach. 
Article 8 
Form in which information is to be communicated 
L.The requested authority shall communicate results of enquiries to the applicant 
authority in the form of documents, certified copies of documents, reports and the 
like. 
2. The documents provided for in paragraph 1 may be replaced by computerized 
information produced in any form for the same purpose. 
Article 9 
Exceptions to the obligation to provide assistance 
1. The Parties may refuse tc give assistance as provided for in this Protocol, where to 
do so would : 
(a) be likely to prejudice the sovereignty of Israel or of a Member State of the 
Community which has been asked for assistance under this Protocol; or 
(b) be likely to prejudice public policy, security or other essential interests; or 
(c) involve currency or tax regulations other than regulations concerning customs 
duties; or 
(d) violate an industrial, commercial or professional secret. 
205 
2. Where the applicant authority asks for assistance which it would itself be unable to 
provide if so asked, it shall draw attention to that fact in its request. It shall then be 
left to the requested authority to decide how to respond to such a request. 
3. If assistance is withheld or denied, the decision and the reasons therefore must be 
notified to the applicant authority without delay. 
Article 10 
Obligation to observe confidentiality 
1. Any information communicated in whatsoever form pursuant to this Protocol shall be 
of a confidential nature. It shall be covered by the obligation of official secrecy and 
shall enjoy the protection extended to like information under the relevant laws of the 
Party which received it arid the corresponding provisions applying to the Community 
authorities. 
2. Personal data may only be transmitted if the level of personal protection afforded by 
the legislations of the Parties is equivalent. The Parties shall ensure at least a 
level of protection based on the principles of Council of Europe Convention Nc 108 of 
28 January 1981 for the Protection of Individuals with regard to Automatic 
Processing of Personal Data. 
Article 11 
Use of information 
1. Information obtained shall be used solely for the purposes of this Protocol and may 
be used within each Party for other purposes only with the prior written consent of 
the administrative authority which furnished the information and shall be subject to 
any restrictions-laid down by that authority. 
2. Paragraph 1 shall not impede the use of information in any judicial or administrative 
proceedings subsequently instituted for failure to comply with customs legislation. 
3. The Parties may, in their records of evidence, reports and testimonies and in 
proceedings and charges brought before the courts, use as evidence information 
obtained and documents consulted in accordance with the provisions of this Protocol. 
Article 12 
_____ti_i__iy fitnesses 
An official of a requested authority may be authorized to appear, within the limitations of 
the authorization granted, as expert or witness in judicial or administrative proceedings 
regarding the matters covered by this Protocol in the jurisdiction of another Party, and 
produce such objects, documents or authenticated copies thereof, as may be needed 
for the proceedings. The request for an appearance must indicate specifically on what 
matters and by virtue of what title or qualification the official will be questioned. 
206 
Article 13 
Assistance expenses 
The Parties shall waive all claims on each other for the reimbursement of expenses 
incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and 
witnesses and to interpreters and translators who are not public service employees. 
Article 14 
Implementation 
1. The application of this Protocol shall be entrusted to the central customs authorities 
of Israel on the one hand and the competent services of the Commission of the 
European Communities and, where appropriate, the customs authorities of the 
Member States of the European Union on the other. They shall decide on all practical 
measures and arrangements necessary for its application, taking into consideration 
rules in the field of data protection. They may recommend to the competent bodies 
amendments which they consider be made to this Protocol. 
2. The Parties shall consult each other and subsequently keep each other informed of 
the detailed rules of implementation which are adopted in accordance with the 
provisions of this Protocol. 
Article 15 
Complementarity 
1. This Protocol shall complement and not impede the application of any agreements on 
mutual assistance which have been concluded or may be concluded between 
individual or several Member States of the European Union and Israel. Nor shall it 
preclude more extensive mutual assistance granted under such agreements. 
2. Without prejudice to Article 11, these agreements do not prejudice Community 
provisions governing the communication between the competent services of the 
Commission and the customs authorities of the Member States of any information 
obtained in customs matters which could be of Community interest. 
207 
Iri^m A$«**fTm*;1*tt>»* 
JOINT DECLARATIONS 
JOINT DECLARATION ON ARTICLE 1 
The Parties reaffirm the importance they attach to the respect of human rights 
as set out in the UN Charter including the struggle against xenophobia, anti-
semitism and racism. 
JOINT DECLARATION ON ARTICLE 2 (2) 
In case of changes in the nomenclature used for the classification of 
agricultural goods or non Annex II processed agricultural products, the Parties 
agree to hold consultations in order to agree the adaptations which would 
appear necessary to maintain the existing concessions. 
JOINT DECLARATION ON ARTICLE 5 (2). 
With a view to ensure the smooth application of the prior notification foreseen 
by Art. 5 (2) of the Agreement, Israel shall transmit to the Commision, within 
an appropriate delay before adoption, in an informal and confidential manner, 
the elements of the calculation of the agricultural element to be applied. The 
Commission shall inform Israel of its appreciation within a delay of 10 working 
days. 
JOINT DECLARATION ON INTELLECTUAL , INDUSTRIAL AND 
COMMERCIAL PROPERTY (ART. 28 AND ANNEX VII) 
For the purpose of this Agreement, intellectual, industrial and commercial 
property includes in particular copyright, including the copyright in computer 
programmes, and neighbouring rights, patents, industrial designs, 
geographical indications, including appellations of origin, trademarks and 
service marks, topographies of integrated circuits, as well as protection 
against unfair competition as referred to in Article 10 bis of the Paris 
Convention for the Protection of Industrial Property (Stockholm Act, 1967) and 
protection of undisclosed information on "know-how". 
It is understood that in the translation of the Agreement into Hebrew the 
expression "intellectual, industrial and commercial property" will be translated 
into the Hebrew term corresponding to "intellectual property". 
^o? 
}n^m AÇ**»***^*****} 
mimm^mm-
JOINT DECLARATION ON ARTICLE 31 
The Cooperation Council's rules of procedure will provide for the possibility of 
decisions to be adopted by written procedure. 
JOINT DECLARATION ON ARTICLE 32 
When the arbitration procedure is applied, the Parties will endeavour to 
ensure that the Cooperation Council appoints the third arbitrator within two 
months of the appointment of the second arbitrator. 
JOINT DECLARATION ON VETERINARY MATTERS 
The Parties shall seek to apply their rules on veterinary matters in a non 
discriminatory manner and not to introduce any new measures that have the 
effect of unduly obstructing trade. 
JOINT DECLARATION ON PROTOCOL 4 
The Community and Israel agree that working or processing carried out outside the 
Parties shall be effected by means of outward processing or a similar system. 
Z-c& 
}n^rhAgf^fti^1*r*tf 
DECLARATIONS BY THE EUROPEAN COMMUNITY 
DECLARATION BY THE EUROPEAN COMMUNITY ON 
CUMULATION OF ORIGIN (ARTICLE 24) 
In line with political developments, if and when Israel and one or more other 
Mediterranean countries conclude Agreements to establish free trade among 
themselves, the European Community is prepared to implement cumulation of 
origin in its trade arrangements with those countries. 
DECLARATION BY THE EUROPEAN COMMUNITY ON 
ADAPTATION OF RULES OF ORIGIN (ARTICLE 24) 
In the framework of the ongoing process of harmonisation of rules of origin 
applicable between the Community and other third countries, the Community 
may in future submit to the Cooperation Council the amendments to Protocol 
4 that may be necessary. 
DECLARATION BY THE EUROPEAN COMMUNITY ON ARTICLE 25 
The Community declares that, in the context of the interpretation of Article 25 
paragraph 1, it will assess any practice contrary to that Article on the basis of 
the criteria resulting from the rules contained in Articles 85, 86 and 92 of the 
Treaty establishing the European Community, and, for products covered by 
the Treaty establishing the European Coal and Steel Community, by those 
contained in Articles 65 and 66 of that Treaty and the Community rules on 
State aids, including secondary legislation. 
As regards the agricultural products referred to in Title II Chapter 3, the 
Cornmunity will assess any practice contrary to paragraph 1(i) of Article 25 
according to the criteria established by the Community on the basis of Articles 
42 and 43 of the Treaty establishing the European Community and in 
particular those established in Council Regulation No. 26/62. 
Z^l^ _ 21 c 
Exchange of letters between the European Community (The Community") and Israel 
concerning oustanding bilateral issues. 
A. Letter from the Community 
Sir, 
The Community and Israel note the agreement reached on implementing an acceptable 
solution to all bilateral issues still outstanding concerning the application of the Cooperation 
Agreement of 1975. 
I should be obliged if you would corifirm that your Government is in agreement with the 
contents of this letter. 
Please accept, Sir, the assurance of my highest consideration. 
On behalf of the Council of the European Community 
B. Letter from Israel 
Sir, 
I have the honour to acknowledge receipt of your letter of today's date which reads as 
follows: 
"The Community and Israel note the agreement reached on implementing an acceptable 
solution to all bilateral issues still outstanding concerning the application of the 
Cooperation Agreement of 1975. 
I should be obliged rf.you would confirm that your Government is in agreement with the 
contents of this letter.1" 
I have the honour to confirm that my Government is in agreement with the contents of your 
letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of Israel 
213 
Exchange of letters between the European Community (The Community') and Israel 
relating to Article 1 of Protocol 1 and concerning imports into the Community of 
fresh cut flowers and flower buds falling within subheading 06.03.10 of the Common 
Customs Tariff 
A. Letter from the Community 
Sir, 
The following was agreed between the Community and Israel: 
Article 1 of the Protocol 1 provides for the elimination of customs duties on imports into the 
Community of cut flowers and flower buds, fresh, falling within subheading 06.03.10 of the 
Common Customs Tariff and originating in Israel, subject to a limit of 19,500 tonnes. 
Israel undertakes to abide by the conditions laid down below for imports into the Community 
of roses and carnations which qualify for the elimination of this tariff : 
- the price level of imports into the Community must be at least equal to 85% of the 
Community price level for the same products over the same periods, 
- the Israeli price level shall be determined by recording the prices of the imported 
products, on representative Community import markets, 
- the Community price level shall be based on the producer prices recorded on 
representative markets of the main producer Member States, 
- price levels will be recorded on a fortnightly basis and weighted by the respective 
quantities. This provision is valid for Community prices and for Israeli prices, 
- for both Community producer prices and the import prices of Israeli products, a distinction 
shall be made between large-flowered and small-flowered roses and between unifloral 
and multifloral carnations, 
- if the Israeli price level for any one type of product is below 85% of the Community price 
level, the tariff preference shall be suspended. The Community shall reinstate the tariff 
preference when an Israeli price level equal to 85% or more of the Community price level 
is recorded. 
Israel further undertakes to maintain the traditional breakdown of trade between roses and 
carnations. 
Should the Community market be disturbed by a change in this breakdown, the Community 
reserves the right to determine the proportions in line with traditional trade patterns. In such 
cases, an appropriate exchange of views could take place. 
I should be obliged if you would confirm that your Government is in agreement with the 
contents of this letter. 
Please accept, Sir, the assurance of my highest consideration. 
On behalf of the Council of the European Community 
214 
B. Letter from the Israel 
Sir, 
i have the honour to acknowledge receipt of your letter of today's date which reads as 
follows: 
"The following was igreed between the Community and Israel: 
Article 1 of the Protocol 1 provides for the elimination of customs duties on imports into the 
Community of cut fbwers and flower buds, fresh, falling within subheading 06.03.10 of the 
Common Customs Tariff and originating in Israel, subject to a limit of 19,500 tonnes. 
Israel undertakes to abide by the conditions laid down below for imports into the Community 
of roses and camatbns which qualify for the elimination of this tariff : 
- the price level of imports into the Community must be at least equal to 85% of the 
Community price level for the same products over the same periodSi 
- the Israeli price level shall be determined by recording the prices of the imported 
products, on representative Community import markets, 
- the Community price level shall be based on the producer prices recorded on 
representative markets of the main producer Member States, 
- price levels will be recorded on a fortnightly basis and weighted by the respective 
quantities. This provision is valid for Community prices and for Israeli prices, 
- for both Community producer prices and the import prices of Israeli products, a distinction 
shall be made between large-flowered and small-flowered roses and between unifloral 
and multifloral carnations, 
- rf the Israeli price level for any one type of product is below 85% of the Community price 
level, the tariff preference shall be suspended. The Community shall reinstate the tariff 
preference when an Israeli price level equal to 85% or more of the Community price level 
is recorded. 
Israel further undertakes to maintain the traditional breakdown of trade between roses and 
carnations. 
Should the Community market be disturbed by a change in this breakdown, the Community 
reserves the right to determine the proportions in line with traditional trade patterns. In such 
cases, an appropriate exchange of views could take place". 
I have the honour to confirm that my Government is in agreement with the contents of your 
letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of Israel 
215 
Exchange of letters between the European Community (The Community') and Israel 
regarding the implementation of the Uruguay Round Agreements 
A. Letter from the Community 
Sir, 
The Agreement reached between the European Community and Israel does not contain any 
provisions regarding the new regime applied on the import of oranges into the Community. 
The Parties willcontinue negotiations on this matter in order to find a solution before the 
beginning of the marketing year 1995-96, i.e. 1st December. In this context, the Community 
has agreed that Israel will not be treated less favourably than other Mediterranean partners. 
By 1st December 1995, if an accord has not been reached regarding the entry price for 
oranges, the Community will take all necessary measures to guarantee to Israel an 
adequate and acceptable entry price for both Parties, which will enable the importation of 
200,000 tonnes of oranges from Israel, a figure which will imply a reduction of 30% from the 
actual tariff quota for oranges from Israel. 
In addition, the EC will adopt the appropriate measures to allow the import into the 
Community of traditional Israeli non-Annex II processed agricultural products covered by 
concessions in the new Agreement. 
Similarly, if necessary, Israel will take parallel measures to ensure the import of traditional 
Community exports of agricultural products for the 1995-96 season. 
I should be grateful if you would kindly inform me whether the Government of Israel is in 
agreement with the contents of this letter. 
Accept, Sir, the assurance of my highest consideration. 
On behalf of the Council of the European Community 
B. Letter from the Israel 
Sir, 
I have the honour to acknowledge receipt of your letter of today's date which reads as 
follows: 
The Agreement reached between the European Community and Israel does not contain 
any provisions regarding the new regime applied on the import of oranges into the 
Community. The Parties will continue negotiations on this matter in ordeT to find a solution 
before the beginning of the marketing year 1995-96, i.e. 1st December. In this context, the 
Community has agreed that Israel will not be treated less favourably than other 
Mediterranean partners. 
216 
By 1st December 1995, if an accord has not been reached regarding the entry price for 
oranges, the Community will take all necessary measures to guarantee to Israel, an 
adequate and acceptable entry price for both Parties, which will enable the importation of 
200,000 tonnes of oranges from Israel, a figure which will imply a reduction of 30% from the 
actual tariff quota for oranges from Israel. 
In addition, the EC will adopt the appropriate measures to allow the import into the 
Community of traditional Israeli non-Annex II processed agricultural products covered by 
concessions in the new Agreement 
Similarly, rf necessary, Israel will take parallel measures to ensure the import of traditional 
Community exports of agricultural products for the 1995-96 season." 
I have the honour to confirm that my Government is in agreement with the contents of your 
letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of Israel 
217 
FINANCIAL STATEMENT 
1. Budget line involved: 
Chapter 10: Levies and premiums. Appropriations: ECU 946.2 million 
2. Title of operation: 
New association Agreement with Israel (Protocol 1 on arrangements application to 
imports into the Community of agricultural products originating in Israel). 
3. Objective: 
To take account of new agricultural concessions granted by the EU. 
4. Financial impact: 
Cost to EU budget 
Revenue (customs 
duties) Over 12 months 
-
ECU - 8 million Current financial 
year (1995) 
-
p.m. Next financial year 
(1996) 
-
ECU - 8 million 
5. Revenue estimate: 
1997 
ECU-8 million 1998 
ECU - 8 million 1999 
ECU - 8 million 2000 
ECU - 8 million 
6. Method of calculation: see Annex. 
Note: 
The former concessions in force since 1976 have not been evaluated since no new 
impact is involved. 
-^? 
New trade Agreement between the European Union and l' el 
Estimate of budget impact of new agricultural concessions! 
Product 
0207 22 10 
0207 22 90 
0207 42 21 
0207 42 31 
0207 42 41 
0207 42 51 
0207 42 59 
0207 31 10 
0601 10 10 
0601 10 20 
0601 10 30 
0601 1040 
0601 1090 
0601 20 10 
0601 20 30 
060120 90 
0601 
0602 10 10 
06021090 
0602 20 10 
r\£t\*% *\f\ AA WUX 4.\J 7V 
0602 20 91 
0602 20 99 
0602 30 00 
0602 30 10 
0602 3090 
0602 40 10 
0602 4011 
0602 4019 Imports 
EU 12(1994) 
t 
0 
0 
0 
0 
73 
10 
0 
83 
233 
0 
510 
0 
3 
153 
0 
0 
4 
670 
0 
288 
0 
g 
0 
0 
0 
0 
0 
0 
0 
0 Old New Reference 
quota quota quantity 
t t t 
1.400 Non-quota Old Rate 
rate rate applied 
ECU/t;ECU/hl;% 
500 
548 
396 
275 93 
997 339 
375 127 
675 230 
538 197 
2,50% 0,00% 
7,50% 0,00% 
7,50% 0,00% 
7,50% 0,00% 
7,50% 0,00% 
7,50% 0,00% 
1,70% 0.00% 
14,10% 0,00% 
9,40% 0,00% 
0,00% 
7,30% 0,00% 
2,50% 0,00% 
12,20% 0,00% 
12,20% 0,00% 
12,20% 0,00% 
12,20% 0,00% 
12,20% 0,00% 
12,20% 0,00% 
12.20% 0,00% 
12,20% 0.00% 
12,20% 0,00% Unit 
value 
ECU/t 
28.674 
2.247 
6.333 
4.608 
4.250 
24.431 
8.000 Old rate New rate 
applied applied 
ECU/t ECU/t 
500.00 0,00 
548,00 0,00 
396,00 0,00 
275.00 93,00 
997,00 339,00 
375,00 127,00 
675,00 230,00 
538,00 197,25 
716,85 
168,53 
475,00 
345,59 
399,50 
1.783,43 
976,00 Own resour- Potential own Total 
ces loss resources gain 
ECU ECU ECU 
-48.034 
-2.480 
-50.514 276.150 225.636 
-167.026 -167.026 
-85.950 
-1.425 
-52.875 
-1.598 
-141.849 -141.849 
-513.628 
-5.856 Remarks 
New reduced-rate quota 
Level of trade currently very low 
#NAME? 
Amendment of duty applied in current trade 
Amendment of duty applied in current trade 
2-13 
New trade Agreement between the European Union and I \e\ 
Estimate of budget impact of new agricultural concessions! 
Product 
0602 40 90 
0602 9100 
0602 99 10 
0602 99 30 
0602 99 41 
0602 99 45 
0602 99 49 
0602 99 51 
0602 99 59 
0602 99 70 
0602 99 91 
0602 99 99 
0602 
0601,0602 
0603 10 69 
0603 90 00 
0604 99 10 
070190 51 
0702 00 10 
0702 00 15 
0702 00 20 
0702 00 25 
0702 00 30 
0702 00 35 
0702 00 40 
0702 0045 
0702 00 50 
0702 00 90 
0702 00 
0704 90 90 Imports 
EU 12(1994) 
t 
25 
0 
0 
2 
0 
37 
3 
31 
81 
278 
5 
491 
1.247 
1.917 
14.037 
73 
108 
24.578 
3.506 
0 
0 
0 
0 
0 
0 
0 
0 
567 
4.073 
915 Old New Reference 
quota quota quantity 
t t t 
5.000 
100 
19.040 20.000 
1.000 
540 1.000 Non-quota Old Rate 
rate rate applied 
ECU/t;ECU/hl;% 
12,20% 0,00% 
12,20% 0.00% 
0.00% 
12,20% 0,00% 
12,20% 0,00% 
11,90% 0,00% 
12,20% 0,00% 
12,20% 0.00% 
12,20% 0,00% 
11,90% 0,00% 
11,90% 0,00% 
11,90% 0.00% 
15,60% 0.00% 
18.30% 0.00% 
3,30% 0,00% 
14,10% 0,00% 0,00% 
14,50% 0,00% 0,00% Unit 
value 
ECU/t 
11.720 
7.500 
6.568 
6.667 
6.903 
7.148 
6.518 
3.200 
3.817 
4.221 
10.014 
8.343 
366 
699 
674 
356 Old rate New rate 
applied applied 
ECU/t ECU/t 
1.429,84 
915,00 
781.54 
813,33 
842.19 
872,07 
775.64 
380.80 
454.19 
658.45 
1.832,51 
275,31 
434,10 
431,41 
432,76 0,00 Own resour- Potential own Total 
ces loss resources gain 
ECU ECU ECU 
-35.746 
-1.830 
-28.917 
-2.440 
-26.108 
-70.638 
-215.628 
-1.904 
-223.007 
-1.125.702 -1.125.702 
-1.267.550 -1.267.550 
-3.292.250 -3.292.250 
-133.773 -133.773 
-29.733 -29.733 
-49.555 -49.555 
-432.755 -432.755 
-23.764 -23.764 Remarks 
Amendment of duty applied in current trade 
New zero-duty quota 
New zero-duty quota 
Amendment of duty applied in current trade 
Increase in quota 
Mew zero-duty quota 
Increase in quota 
2 ZO 
New trade Agreement between the European Union and T 
Estimate of budget impact of new agricultural concessions! iel 
Product 
0705 11 10 
0705 1190 
0705 11 
0706 10 00 
0709 3000 
0709 60 10 
0709 90 90 
0805 10 11 
0805 10 15 
0805 10 19 
0805 10 21 
0805 10 25 
0805 10 29 
0805 10 31 
0805 10 35 
0805 10 39 
0805 10 41 
0805 10 49 
0805 10 70 
0805 10 90 
0805 10 
0805 20 10 
0805 20 30 
0805 20 50 
0805 2070 
0805 20 90 
0805 20 
0805 30 90 
0806 10 29 
0810 90 80 Imports 
EU 12 (1994) 
t 
0 
275 
275 
5.544 
556 
3.211 
858 
0 
9.136 
4 
37 
3.152 
0 
842 
8.481 
84 
0 
50 
65 
96 
21.947 
683 
68 
1.953 
534 
5.354 
8.592 
113 
1.796 
2.450 Old New Reference 
quota quota quantity 
t t t 
300 
3.720 6.100 
1.440 
8.900 
2.000 
328.100 290.000 
15.904 35.000 
1.000 
2.280 Non-quota Old Rate 
rate rate applied 
ECU/t;ECU/hl;% 
9.84% 0.00% 0,00% 
8,70% 0,00% 
15,50% 0,00% 
15,50% 0,00% 
0,00% 0,00% 
10,60% 0,00% Unit 
value 
ECU/t 
975 
217 
1.049 
1.144 
5.423. 
1.248 
1.175 Old rate New rate 
applied applied 
ECU/t ECU/t 
99,52 0,00 
840,58 0,00 
0,00 0,00 
0,00 0,00 
193,41 0,00 
0,00 0,00 
124,52 0,00 Own resour- Potential own Total 
ces loss resources gain 
ECU ECU ECU 
-50.902 -50.902 
-319.559 -319.559 
-721.218 -721.218 
-21.855 -21.855 Remarks 
Extension of timetable but with no budgetary effect 
Increase in quota 
Extension of timetable but with no budgetary effect 
New zero-duty quota 
New zero-duty quota 
Reduction in quota 
Quota not filled - no budgetary effect 
Increase in quota 
Quota not filled - no budgetary effect 
New zero-duty quota 
Extension of timetable but with no budgetary quota . 
-305.074 -305.Û74J Amendment of duty applied in cunent trade 
2 2 1 
New trade Agreement between the European Union and ael 
Estimate of budget impact of new agricultural concessions! 
Product 
0812 90 20 
1602 31 11 
1602 31 19 
1602 3130 
1602 3190 
1602 31 
2002 10 10 
2004 90 99 
2008 30 99 
2008 40 71 
2008 50 71 
2008 70 71 
2008 99 61 
2008 92 50 
2008 92 71 
2204 21 10 
2204 21 21 
2204 21 23 
2204 21 25 
2204 21 29 
2204 2131 
2204 21 33 
2204 21 35 
2204 2139 
2204 2141 
2204 2149 
2204 2151 
2204 21 59 Imports 
EU 12(1994) 
t 
8.930 
1.928 
358 
14 
26 
2.326 
4.582 
27 
2.788 
0 
27 
0 
4 
31 
11 
8 
19 
0 
1 
3 
300 
367 
2 
1 
10 
95 
0 
68 
0 
15 Old New Reference 
quota quota quantity 
t t t 
6.608 10.000 
300 
3.136 3.500 
1.000 
5.000 
100 
250 Non-quota Old Rate 
rate rate applied 
ECU/t;ECU/hl;% 
15,50% 0.00% 0,00% 
15,60% 8,50% 
17,40% 0,00% 0,00% 
21,30% 0,00% 
22,20% 0,00% 
23,20% 0,00% 
25,10% ' 0,00% 
23,20% 0,00% 
23,80% 0,00% 
20,20% 0.00% 
15,60% 0,00% 
38,70 0,00 
15,90 0,00 
15,90 0.00 
15.90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 
15,90 0,00 Unit 
value 
ECU/t 
561 
2.436 
5.581 
5.071 
5.077 
2.966 
509 
2.333 
992 
556 
1.000 
1.545 
1.125 Old rate New rate 
applied applied 
ECU/t ECU/t 
86,98 0,00 
462,63 252,08 
497,00 0,00 
44,05 0,00 
139,44 
238,00 
152,16 0,00 
312.18 
175,50 
254,63 0,00 
38,70 • 
15,90 
15,90 
15,90 
15,90 
15,90 
15.90 
15,90 
15,90 
15,90 
15,90 
15,90 
15,90 j Own resour- Potential own Total 
ces loss resources gain 
ECU ECU ECU 
-40.394 -40.394 
-63.165 -63.165 
-22.574 -22.574 
-13.419 -13.419 
-122.811 -122.811 
-4.717 -4.717 
-4.838 -4.838 Remarks 
Increase in quota 
* 
New reduced-rate quota 
Increase in quota 
New zero-duty quota 
Amendment of duty applied in current trade 
New zero-duty quota 
New zero-duty quota 
•2 2£ 
New trade Agreement between the European Union and Israel 
Estimate of budget impact of new agricultural concessions! 
Product 
2204 21 90 
2204 21 
Total Imports 
EU 12(1994) 
t 
0 
862 Old New Reference 
quota quota quantity 
t t t 
1.610 Non-quota Old Rate 
rate rate applied 
ECU/t;ECU/hl;% 
17,90 0,00 Unit 
value 
ECU/t .Old rate New rate 
applied applied 
ECU/t ECU/t 
17,90 
15.90 0,00 Own rcsour- Potential own Total 
ces loss resources gain 
ECU ECU ECU 
-13.706 -13.706 
-8.418.703 . 276.150 -8.142.553 Remarks 
New zero-duty quota 
zzi 




ISSN 0254-1475 
COM(95) 618 final 
DOCUMENTS 
EN U 
Catalogue number : CB-CO-95-667-EN-C 
ISBN 92-77-97259-9 
Office for Official Publications of the European Communities 
L-2985 Luxembourg