(j) in respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;

(l) 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 with the use of a catalyst, other than to effect desulphurisation, 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 decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;

(n) 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.

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, marking, 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.

ANNEX II to Protocol 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

The products mentioned in the list may not all be covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.

HS heading No Description of product Working or processing carried out on non‑originating materials that confers originating status

(1) (2) (3) or (4)

Chapter 01 Live animals All the animals of Chapter 1 used must be wholly obtained

Chapter 02 Meat and edible meat offal Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained

ex Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates; except for: All the materials of Chapter 3 used must be wholly obtained

0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex‑works price of the product

0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex‑works price of the product

ex 0306 Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex‑works price of the product

ex 0307 Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex‑works price of the product

ex 0308 Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product

ex Chapter 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: Manufacture in which all the materials of Chapter 4 used must be wholly obtained

0403 Buttermilk, curdled milk and cream, yoghurt, kephir 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 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 already be originating; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

ex Chapter 05 Products of animal origin, not elsewhere specified or included; except for: Manufacture in which all the materials of Chapter 5 used must be wholly obtained

ex 0502 Prepared pigs', hogs' or boars' bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair



Chapter 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which: ‑ all the materials of Chapter 6 used must be wholly obtained; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 07 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used must be wholly obtained;

Chapter 08 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: ‑ all the fruit and nuts used must be wholly obtained; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex‑works price of the product

ex Chapter 09 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 9 used must be wholly obtained

0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Manufacture from materials of any heading

0902 Tea, whether or not flavoured Manufacture from materials of any heading

ex 0910 Mixtures of spices Manufacture from materials of any heading

Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used must be wholly obtained

ex Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten; except for: Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained

ex 1106 Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713 Drying and milling of leguminous vegetables of heading No 0708

ex Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Manufacture in which all the materials of Chapter 12 used must be wholly obtained

ex 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled or frozen, whether or not cut, crushed or powdered:

ex 121120 ‑ Ginseng roots Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 121130, ex 121140 and ex 121150 ‑ Coca leafs, poppy straw and ephedra Manufacture in which all the materials of Chapter 14 used must be wholly obtained

ex 121190 Vegetable products not elsewhere specified or included, other than cotton linters: Manufacture in which all the materials of Chapter 14 used must be wholly obtained

– Nuts, not containing added sugar or spirit Manufacture in which the 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

– Peanut butter; mixtures based on cereals; palm hearts; maize (corn) Manufacture in which all the materials used are classified within a heading other than that of the product

– Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1301 Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams) 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

1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

‑ Mucilages and thickeners, modified, derived from vegetable products Manufacture from non‑modified mucilages and thickeners

‑ Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Manufacture in which all the materials of Chapter 14 used must be wholly obtained

ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

1501 Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:

‑ Fats from bones or waste Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506

‑ Other 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

1502 Fats of bovine animals, sheep or goats, other than those of heading No 1503:

‑ Fats from bones or waste Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506

‑ Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

‑ Solid fractions Manufacture from materials of any heading including other materials of heading No 1504

‑ Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 1505 Refined lanolin Manufacture from crude wool grease of heading No 1505

1506 Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:

‑ Solid fractions Manufacture from materials of any heading including other materials of heading No 1506

‑ Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1507 to 1515 Vegetable oils and their fractions:

‑ Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture in which all the materials used are classified within a heading other than that of the product

‑ Solid fractions, except for that of jojoba oil Manufacture from other materials of heading Nos 1507 to 1515

‑ Other Manufacture in which all the vegetable materials used must be wholly obtained



1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter‑esterified, re‑esterified or elaidinized, whether or not refined, but not further prepared Manufacture in which: ‑ all the materials of Chapter 2 used must be wholly obtained; ‑ all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 may be used

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 heading No 1516 Manufacture in which: ‑ all the materials of Chapters 2 and 4 used must be wholly obtained; ‑ all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 may be used

ex Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for: Manufacture from animals of Chapter 1

1604 and 1605 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex‑works price of the product

ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 1701 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

1702 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 Manufacture from materials of any heading including other materials of heading No 1702

‑ Other sugars in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

‑ Other Manufacture in which all the materials used must already be originating

ex 1703 Molasses resulting from the extraction or refining of sugar, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

Chapter 18 Cocoa and cocoa preparations Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

‑ Malt extract Manufacture from cereals of Chapter 10

‑ Other Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

1902 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:

‑ Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained

‑ Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: ‑ all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained; ‑ all the materials of Chapters 2 and 3 used must be wholly obtained

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Manufacture from materials of any heading except potato starch of heading No 1108

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre‑cooked, or otherwise prepared, not elsewhere specified or included Manufacture: ‑ from materials not classified within heading No 1806; ‑ in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained; ‑ in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

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 Manufacture from materials of any heading except those of Chapter 11

ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained

ex 2001 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 Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2004 and ex 2005 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product

2006 Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

2007 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 Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

ex 2008 ‑ Nuts, not containing added sugar or spirit Manufacture in which the 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

‑ Peanut butter; mixtures based on cereals; palm hearts; maize (corn) Manufacture in which all the materials used are classified within a heading other than that of the product

‑ Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ all the chicory used must be wholly obtained

2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

‑ Sauces and preparations therefor; mixed condiments and mixed seasonings 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

‑ Mustard flour and meal and prepared mustard Manufacture from materials of any heading

ex 2104 Soups and broths and preparations therefor Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005

2106 Food preparations not elsewhere specified or included Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product

ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ all the grapes or any material derived from grapes used must be wholly obtained

2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non‑alcoholic beverages, not including fruit or vegetable juices of heading No 2009 Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of any materials of Chapter 17 used does not exceed 30 % of the ex‑works price of the product; ‑ any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating



2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength Manufacture: ‑ using materials not classified in headings No 2207 or 2208; ‑ in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture: ‑ from materials not classified within heading No 2207 or 2208; ‑ in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2301 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 2303 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 Manufacture in which all the maize used must be wholly obtained

ex 2306 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil Manufacture in which all the olives used must be wholly obtained

2309 Preparations of a kind used in animal feeding Manufacture in which: ‑ all the cereals, sugar or molasses, meat or milk used must already be originating; ‑ all the materials of Chapter 3 used must be wholly obtained

ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture in which all the materials of Chapter 24 used must be wholly obtained

2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2504 Natural crystalline graphite, with enriched carbon content, purified and ground Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515 Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 2516 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 Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm

ex 2518 Calcined dolomite Calcination of dolomite not calcined

ex 2519 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 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

ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours

Chapter 26 Ores, slag and ash Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2707 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 Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials

2710 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 Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

2712 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 Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut‑backs) Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

ex Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare‑earth metals, of radioactive elements or of isotopes; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 2805 "Mischmetall" Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 2840 Sodium perborate Manufacture from disodium tetraborate pentahydrate Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 2852 ‑ Mercury compounds of Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

‑ ‑ Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % 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

‑ ‑ Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

‑ Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % 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

‑ Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

‑ Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading No 3002 or 3006; certified reference materials, containing mercury compounds Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 29 Organic chemicals; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 2901 Acyclic hydrocarbons for use as power or heating fuels Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

ex 2905 Metal alcoholates of alcohols of this heading and of ethanol Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value 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 40 % of the ex‑works price of the product

2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % 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

ex 2932 ‑ Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % 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

‑ Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture from materials of any heading Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

2933 Heterocyclic compounds with nitrogen hetero‑atom(s) only Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % 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



2934 Nucleic acids and their salts; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % 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

ex 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:

‑ Other heterocyclic compounds with nitrogen hetero-atom(s) only Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % 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

‑ Other nucleic acids and their salts; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % 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

ex 293911 Concentrates of poppy straw containing not less than 50 % by weight of alkaloids Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

293980 Alkaloids of non-vegetal origin:

‑ Heterocyclic compounds with nitrogen hetero‑atom(s) only Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % 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

‑ Nucleic acids and their salts; other heterocyclic compounds Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % 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

ex Chapter 30 Pharmaceutical products; except for: 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

ex 3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro‑organisms (excluding yeasts) and similar products:

‑ Other carboxyimide-function compounds (including saccharin and its salts) and imine‑function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ 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 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

‑ Other:

‑ ‑ human blood 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

‑ ‑ animal blood prepared for therapeutic or prophylactic uses 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

‑ ‑ blood fractions other than antisera, haemoglobin, blood globulins and serum globulins 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

‑ ‑ haemoglobin, blood globulins and serum globulins 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

‑ ‑ 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

‑ Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used shall not exceed 20 % 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

‑ Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used shall not exceed 20 % 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

‑ Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading No 2937) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading No 2937) which are directly involved in the regulation of immunological processes 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Manufacture in which the value of the materials of Chapter 39 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

3003 and 3004 Medicaments (excluding goods of heading No 3002, 3005 or 3006):

‑ Obtained from amikacin of heading No 2941 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

‑ Other 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; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 3006 Appliances identifiable for ostomy use made of plastic: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

‑ Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:

‑ ‑ Made of plastic:

‑ ‑ ‑ Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface‑worked Manufacture in which the value of any materials of Chapter 39 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 25 % of the ex-works price of the product

‑ ‑ ‑ Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: – the value of all the materials used does not exceed 50 % of the ex-works price of the product; – the value of any materials of Chapter 39 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

‑ ‑ ‑ Other Manufacture in which the value of any materials of Chapter 39 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

‑ ‑ Made of fabrics Manufacture from yarn

300670 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 300692 Waste pharmaceuticals:

Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 31 Fertilisers; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3105 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 classified within the same heading may be used provided their value does not exceed 20 % of the ex‑works price of the product; ‑ 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

ex Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3201 Tannins and their salts, ethers, esters and other derivatives Manufacture from tanning extracts of vegetable origin Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value 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 40 % of the ex‑works price of the product

ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; 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 Manufacture from materials of any heading, including materials of a different "group" 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 34 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: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3403 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight Operations of refining and/or one or more specific process(es) Other operations than those referred to in column (3) 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

3404 Artificial waxes and prepared waxes:

‑ With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax 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

‑ Other 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 3823; ‑ 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

‑ Starch ethers and esters Manufacture from materials of any heading, including other materials of heading No 3505 Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other Manufacture from materials of any heading, except those of heading No 1108 Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3507 Prepared enzymes not elsewhere specified or included Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 37 Photographic or cinematographic goods; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3701 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:

‑ Instant print film for colour photography, in packs Manufacture in which all the materials used are classified within a heading other than heading No 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

‑ Other 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3702 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702 Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3704 Photographic plates, film paper, paperboard and textiles, exposed but not developed Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704 Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 38 Miscellaneous chemical products; except for: 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3801 ‑ Colloidal graphite in suspension in oil and semi‑colloidal graphite; carbonaceous pastes for electrodes Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

‑ Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of sulphate turpentine Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

3808 Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur‑treated bands, wicks and candles, and fly‑papers) Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the products

3809 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the products

3810 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the products

3811 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:

‑ Prepared additives for lubricating oil, containing 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

‑ Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3812 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3813 Preparations and charges for fire‑extinguishers; charged fire‑extinguishing grenades Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3819 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 used does not exceed 50 % of the ex‑works price of the product

3820 Anti‑freezing preparations and prepared de‑icing fluids Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 3821 Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3822 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006 Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

‑ Industrial monocarboxylic fatty acids, acid oils from refining Manufacture in which all the materials used are classified within a heading other than that of the product

‑ Industrial fatty alcohols Manufacture from materials of any heading including other materials of heading No 3823

3824 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 Getters for vacuum tubes 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 the value of all the materials used does not exceed 40 % of the ex‑works price of the product

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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:

‑ Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 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

‑ Clinical waste: surgical gloves, mittens and mitts Manufacture in which all the materials used are classified within a heading other than that of the product

‑ Syringes, needles, catheters, cannulae and the like Manufacture in which: – all the materials used are classified within a heading other than that of the product; – 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

3826 Biodiesel and mixtures thereof, 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 used does not exceed 50 % of the ex-works price of the product

3901 to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:

‑ Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product; ‑ the value of any materials of Chapter 39 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

‑ Other Manufacture in which the value of the materials of Chapter 39 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

ex 3907 ‑ Copolymer, made from polycarbonate and acrylonitrile‑butadiene‑styrene copolymer (ABS) 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

‑ Polyester Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex‑works price of the product and/or manufacture from polycarbonate of tetrabromo‑(bisphenol A)

3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex‑works price of the product

3916 to 3921 Semi‑manufactures and articles of plastics; except for headings 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 (including square); other products, further worked than only surface‑worked Manufacture in which the value of any materials of Chapter 39 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 25 % of the ex‑works price of the product

‑ Other:





‑ ‑ Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product; ‑ the value of any materials of Chapter 39 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

‑ ‑ Other Manufacture in which the value of any materials of Chapter 39 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

ex 3916 and ex 3917 Profile shapes and tubes Manufacture in which: ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product; ‑ the value of any materials classified within the same heading as the product 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

ex 3920 ‑ Ionomer sheet or film 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 in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

‑ Sheets of regenerated cellulose, polyamides or polyethylene Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex‑works price of the product

ex 3921 Foils of plastic, metallized Manufacture from highly transparent polyester foils with a thickness of less than 23 micron Manufacture in which the value of all the materials used does not exceed 25 % of the ex‑works price of the product

3922 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex Chapter 40 Rubber and articles thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber

4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 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

4012 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 Retreading of used tyres

‑ Other Manufacture from materials of any heading, except those of heading No 4011 or 4012

ex 4017 Articles of hard rubber Manufacture from hard rubber

ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on

ex 4104 to 4106 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared Retanning of pre‑tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product

4107 Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading No 4114: Retanning of pre‑tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4114 Patent leather and patent laminated leather; metallized leather Manufacture from leather of heading Nos 4104 to 4107, 4112 or 4113, provided its value does not exceed 50 % of the ex‑works price of the product

Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 43 Furskins and artificial fur; manufactures thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4302 Tanned or dressed furskins, assembled:

‑ Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non‑assembled tanned or dressed furskins

‑ Other Manufacture from non‑assembled, tanned or dressed furskins

4303 Articles of apparel, clothing accessories and other articles of furskin Manufacture from non‑assembled tanned or dressed furskins of heading No 4302

ex Chapter 44 Wood and articles of wood; wood charcoal; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger‑jointed Planing, sanding or finger‑jointing

ex 4408 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 Splicing, planing, sanding or finger‑jointing

ex 4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger‑jointed:

‑ Sanded or finger‑jointed Sanding or finger‑jointing

‑ Beadings and mouldings Beading or moulding

ex 4410 to ex 4413 Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding

ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size

ex 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex 4418 ‑ Builders' joinery and carpentry of wood 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

‑ Beadings and mouldings Beading or moulding

ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn wood of heading No 4409

ex Chapter 45 Cork and articles of cork; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

4503 Articles of natural cork Manufacture from cork of heading No 4501

Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Manufacture in which all the materials used are classified within a heading other than that of the product

Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4811 Paper and paperboard, ruled, lined or squared only Manufacture from paper‑making materials of Chapter 47

4816 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 Manufacture from paper‑making materials of Chapter 47

4817 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 Manufacturing in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 4818 Toilet paper Manufacture from paper‑making materials of Chapter 47

ex 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape Manufacture from paper‑making materials of Chapter 47

ex Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Manufacture from materials not classified within heading No 4909 or 4911

4910 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 Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of all the materials used does not exceed 50 % of the ex‑works price of the product

‑ Other Manufacture from materials not classified in heading No 4909 or 4911

ex Chapter 50 Silk; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed Carding or combing of silk waste

5004 to ex 5006 Silk yarn and yarn spun from silk waste Manufacture from: ‑ 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

5007 Woven fabrics of silk or of silk waste: Manufacture from yarn 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

ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair Manufacture from: ‑ 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

5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: Manufacture from yarn 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

ex Chapter 52 Cotton; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

5204 to 5207 Yarn and thread of cotton Manufacture from: ‑ 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

5208 to 5212 Woven fabrics of cotton: Manufacture from yarn 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

ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from: ‑ 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

5309 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn Manufacture from yarn 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

5401 to 5406 Yarn, monofilament and thread of man‑made filaments Manufacture from: ‑ 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

5407 and 5408 Woven fabrics of man‑made filament yarn Manufacture from yarn 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

5501 to 5507 Man‑made staple fibres Manufacture from chemical materials or textile pulp

5508 to 5511 Yarn and sewing thread of man‑made staple fibres Manufacture from: ‑ 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

5512 to 5516 Woven fabrics of man‑made staple fibres Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, 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 price of the product

ex Chapter 56 Wadding, felt and non‑wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: Manufacture from: ‑ coir yarn, ‑ natural fibres, ‑ chemical materials or textile pulp, or ‑ paper making materials

5602 Felt, whether or not impregnated, coated, covered or laminated:

‑ Needleloom felt Manufacture from: ‑ natural fibres, ‑ chemical materials or textile pulp

‑ Other Manufacture from: ‑ natural fibres, ‑ man‑made staple fibres, or ‑ chemical materials or textile pulp

5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

‑ Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered

‑ Other Manufacture from: ‑ natural fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials

5605 Metallized yarn, whether or not gimped, being textile yarn, 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 Manufacture from: ‑ natural fibres, ‑ man‑made staple fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials

5606 Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale‑yarn Manufacture from: ‑ natural fibres, ‑ man‑made staple fibres not carded or combed or otherwise processed for spinning, ‑ chemical materials or textile pulp, or ‑ paper‑making materials

Chapter 57 Carpets and other textile floor coverings:

‑ Of needleloom felt Manufacture from: ‑ natural fibres, or ‑ chemical materials or textile pulp However jute fabric may be used as backing

‑ Of other felt Manufacture from: ‑ natural fibres not carded or combed or otherwise processed for spinning, or ‑ chemical materials or textile pulp

‑ Other Manufacture from yarn. However, jute fabric may be used as backing

ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: Manufacture from yarn 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

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 in which all the materials used are classified within a heading other than that of the product

5810 Embroidery in the piece, in strips or in motifs Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

5901 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 Manufacture from yarn

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: Manufacture from yarn

5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902 Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, 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 price of the product

5904 Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Manufacture from yarn

5905 Textile wall coverings: Manufacture from yarn 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

5906 Rubberized textile fabrics, other than those of heading No 5902: Manufacture from yarn

5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back‑cloths or the like Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, 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 price of the product

5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

‑ Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle fabric

‑ Other Manufacture in which all the materials used are classified within a heading other than that of the product

5909 to 5911 Textile articles of a kind suitable for industrial use:

‑ Polishing discs or rings other than of felt of heading No 5911 Manufacture from yarn or waste fabrics or rags of heading No 6310

‑ Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911 Manufacture from yarn

‑ Other Manufacture from yarn

Chapter 60 Knitted or crocheted fabrics Manufacture from yarn

Chapter 61 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 Manufacture from fabric

‑ Other Manufacture from yarn

ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for: Manufacture from fabric

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

‑ Embroidered Manufacture from yarn Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product

‑ Other Manufacture from yarn Making up followed by 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 goods of heading Nos 6213 and 6214 used does not exceed 47,5 % of the ex‑works price of the product

6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:

‑ Embroidered Manufacture from yarn Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex‑works price of the product

‑ Fire‑resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex‑works price of the product

‑ Interlinings for collars and cuffs, cut out Manufacture in which: ‑ all the materials used are classified within a heading other than that of the product; ‑ the value of all the materials used does not exceed 40 % of the ex‑works price of the product

ex Chapter 63 Other made‑up textile articles; sets; worn clothing and worn textile articles; rags; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

‑ Of felt, of nonwovens Manufacture from ‑ fibres, or ‑ chemical materials or textile pulp

‑ Other:

‑ ‑ Embroidered Manufacture from yarn 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

‑ ‑ Other Manufacture from yarn

6305 Sacks and bags, of a kind used for the packing of goods Manufacture from yarn

6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods Manufacture from fabric

6307 Other made‑up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 % of the ex‑works price of the product

6308 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale 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 25 % of the ex‑works price of the set

ex Chapter 64 Footwear, gaiters and the like; except for: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in‑soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 65 Headgear and parts thereof, except for: Manufacture in which all the materials used are classified within a heading other than that of the product

6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair‑nets of any material, whether or not lined or trimmed Manufacture from yarn or textile fibres

ex Chapter 66 Umbrellas, sun umbrellas, walking‑sticks, seat‑sticks, whips, riding‑crops, and parts thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

6601 Umbrellas and sun umbrellas (including walking‑stick umbrellas, garden umbrellas and similar umbrellas) Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Manufacture from materials of any heading

ex 6814 Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69 Ceramic products Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 70 Glass and glassware; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 7003, ex 7004 and ex 7005 Glass with a non‑reflecting layer Manufacture from materials of heading No 7001

7006 Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

‑ glass plate substrate coated with dielectric thin film, semi‑conductor grade, in accordance with SEMII standards Manufacture from non‑coated glass plate substrate of heading No 7006

‑ other Manufacture from materials of heading No 7001

7007 Safety glass, consisting of toughened (tempered) or laminated glass Manufacture from materials of heading No 7001

7008 Multiple‑walled insulating units of glass Manufacture from materials of heading No 7001

7009 Glass mirrors, whether or not framed, including rear‑view mirrors Manufacture from materials of heading No 7001

7010 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 Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex‑works price of the product

7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018) Manufacture in which all the materials used are classified within a heading other than that of the product 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

ex 7019 Articles (other than yarn) of glass fibres Manufacture from: ‑ uncoloured slivers, rovings, yarn or chopped strands, or ‑ glass wool

ex Chapter 71 Natural or cultured pearls, precious or semi‑precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

ex 7101 Natural or cultured pearls, graded and temporarily strung for convenience of transport Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

ex 7102, ex 7103 and ex 7104 Worked precious or semi‑precious stones (natural, synthetic or reconstructed) Manufacture from unworked precious or semi‑precious stones

7106, 7108 and 7110 Precious metals:

‑ Unwrought Manufacture from materials not classified within heading No 7106, 7108 or 7110 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

‑ Semi‑manufactured or in powder form Manufacture from unwrought precious metals

ex 7107, ex 7109 and ex 7111 Metals clad with precious metals, semi‑manufactured Manufacture from metals clad with precious metals, unwrought

7116 Articles of natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed) Manufacture in which the value of all the materials used does not exceed 50 % of the ex‑works price of the product

7117 Imitation jewellery Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture 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

ex Chapter 72 Iron and steel; except for: Manu