COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(91) 323 final 
Brussels, 19 August 1991 
Proposal for a 
COUNCIL DECISION 
concerning the conclusion of the Agreement between 
the European Economic Community of the one part 
and the Government of Denmark and the 
Home Government of the Faroe Islands of the other part 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
A Council ad hoc working group was mandated on 21 March 1990 by the 
Permanent Representatives Committee to examine a recommendation for a 
Council decision regarding directives for negotiation concerning an 
agreement between the Faeroe Islands and Denmark (Doc SEC(90) 275 
final). 
On 11 April 1990 the Permanent Representatives Committee gave its 
agreement provided that Member States would be closely associated with 
the negotiations in order to take account of the fishing sector 
industries. 
The negotiations were therefore carried out by the Commission with the 
assistance of Member States. 
The last round took place in the Faeroe Islands on 19 and 21 June 1991. 
Uith the negotiation sessions alternating with the holding of a 
113 Committee to allow Member States to be kept closely informed. 
The agreement was signed on 21 June. 
Proposal for a 
Draft Council Decision No 
of 
concerning the conclusion of the Agreement between 
the European Economic Community of the one part 
and the Government of Denmark and the 
Home Government of the Faroe Islands of the other part 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 113 
thereof, 
Having regard to the proposal from the Commission, 
Whereas the Agreement negotiated between the European 
Economic Community of the one part and the Government of 
Denmark and the Home Government of the Faroe Islands, on 
the other part should be approved, 
HAS ADOPTED THIS DECISION: 
Article 1 
The Agreement between the European Economic Community of 
the one part and the Government of Denmark and the Home 
Government of the Faroe Islands, on the other part is 
hereby approved on behalf of the Community. 
The text of the Agreement is attached to this Decision. 
Article 2 
The President of the Council shall give the notification 
provided for in Article 38 of the Agreement (1). 
Done at Brussels, For the Council 
The President 
(1) The date of entry into force of the Agreement will be 
published in the Official Journal of the European 
Communities by the General Secretariat of the Council. 
AGREEMENT 
between the European Economic Community of the one part 
and the Government of Denmark 
and the Home Government of the Faroe Islands of the other 
part 
The EUROPEAN ECONOMIC COMMUNITY, 
of the one part, and 
the GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE 
FAROE ISLANDS, 
of the other part, 
RECALLING the status of the Faroe Islands as a self-
governing integral part of one of the Member States of the 
Community; 
RECALLING the resolution of the Council of 4 February 1974 
on the problems of the Faroe Islands; 
CONSIDERING the vital importance for the Faroe Islands of 
fisheries which constitute their essential economic 
activity, fish and fishery products being their main export 
articles ; 
CONSIDERING the importance of the fisheries relationship 
laid down in the agreement on fisheries between the parties, 
who confirm that the trade aspects of the present agreement 
should not affect the functioning of the fisheries agreement 
and that, consequently, the volume of the mutual fisheries 
possibilities under that agreement should continue to be 
maintained at a satisfactory level; 
DESIRING to consolidate and to extend the economic relations 
existing between the Community and the Faroe Islands and to 
ensure, with due regard for fair conditions of competition, 
the harmonious development of their commerce for the purpose 
of contributing to the work of constructing Europe; 
RESOLVED to this end to eliminate progressively the 
obstacles to substantially all their trade, in accordance 
with the provisions of the General Agreement on Tariffs and 
Trade concerning the establishment of free trade areas; 
DECLARING their readiness to examine, in the light of any 
relevant factor, and in particular of developments in the 
Community, the possibility of developing and deepening their 
relations where it would appear to be useful in the 
interests of their economies to extend them to fields not 
covered by this Agreement; 
HAVE DECIDED, in pursuit of these objectives and considering 
that no provisions of this Agreement may be interpreted as 
exempting the Contracting Parties from the obligations which 
are incumbent upon them under other international 
agreements, 
TO CONCLUDE THIS AGREEMENT: 
Article 1 
The aim of this Agreement is: 
(a) to promote through the expansion of reciprocal 
trade the harmonious development of economic 
relations between the European Economic Community 
and the Faroe Islands and thus to foster in the 
Community and in the Faroe Islands the advance of 
economic activity, the improvement of living and 
employment conditions, and increased productivity 
and financial stability, 
(b) to provide fair conditions of competition for 
trade between the Contracting Parties, 
(c) to contribute in this way, by the removal of 
barriers to trade, to the harmonious development 
and expansion of world trade. 
Article 2 
The Agreement shall apply to products originating in the 
Community or the Faroe Islands: 
(i) which fall within Chapters 25 to 97 of the Harmonized 
System, other than those listed in Annex II to the 
Treaty establishing the European Economic Community, 
and other than those listed in Annex I; 
(ii) which are specified in Protocols Nos 1, 2 and 4, with 
due regard to the arrangements provided for in those 
Protocols. 
Article 3 
1. No new customs duty on imports shall be introduced in 
trade between the Community and the Faroe Islands. 
2. The Community as constituted on 31 December 1985 shall 
abolish customs duties on imports from the Faroe 
Islands on 1 January 1992. 
3. The Kingdom of Spain shall reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article 31 (1) and (3) of the Act of Accession. 
4. The Portuguese Republic shall reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article 190 (1) and (2) of the Act of Accession. 
Article 4 
The Faroe Islands shall abolish customs duties on imports 
from the Community on 1 January 1992, as specified in Annex 
II. 
Article 5 
1. The provisions concerning the abolition of customs 
duties on imports shall apply also to import duties of 
a fiscal nature. 
The Faroe Islands may replace an import duty of a 
fiscal nature or the fiscal element of an import duty 
by an internal tax. 
2. The Faroe Islands may temporarily retain the import 
duties of a fiscal nature in existence on 1 May 1991, 
as mentioned in Annex II, part A. 
3. The Faroe Islands may temporarily introduce new import 
duties of a fiscal nature and increase existing import 
duties of a fiscal nature, provided that such duties or 
duty increases respect the conditions laid down in 
Article 19. The Faroe Islands shall notify the 
Community of such changes. 
4. The Faroe Islands shall abolish all import duties of a 
fiscal nature in connection with the implementation of 
the reform described in Annex II and no later than 1 
January 1993. 
Article 6 
No new charge having an effect equivalent to a customs duty 
shall be introduced in trade between the Community and the 
Faroe Islands. 
Charges having an effect equivalent to customs duties on 
imports in trade between the Community and the Faroe Islands 
shall be abolished upon the entry into force of the 
Agreement. 
Article 7 
No customs duty on exports or charge having equivalent 
effect shall be introduced in trade between the Community 
and the Faroe Islands. 
Customs duties on exports and charges having equivalent 
effect shall be abolished not later than 1 January 1992. 
Article 8 
Protocol No 1 lays down the tariff treatment and 
arrangements applicable to certain fish and fishery products 
released for free circulation in the Community or imported 
into the Faroe Islands. 
Article 9 
Protocol No 2 lays down the tariff treatment and 
arrangements applicable to certain products obtained by 
processing agricultural products. 
Article 10 
1. In the event of specific rules being established as a 
result of the implementation of its agricultural policy 
or of any alteration of the current rules the 
Contracting Party in question may adapt the 
arrangements resulting from this Agreement in respect 
of the products which are the subject of those rules or 
alterations. 
2. In such cases the Contracting Party in question shall 
take due account of the interests of the other 
Contracting Party. To this end the Contracting Parties 
may consult each other within the Joint Committee 
provided for in Article 30. 
Article 11 
Protocol No 3 lays down the rules of origin. 
Article 12 
A Contracting Party which is considering the reduction of 
the effective level of its duties or charges having 
equivalent effect applicable to third countries benefiting 
from most-favoured-nation treatment, or which is considering 
the supension of their application, shall, as far as may be 
practicable, notify the Joint Committee not less than thirty 
days before such reduction or suspension comes into effect. 
It shall take note of any representations by the other 
Contracting Party regarding any distortions which might 
result therefrom. 
Article 13 
1. No new quantitative restriction on imports or measures 
having equivalent effect shall be introduced in trade 
between the Community and the Faroe Islands. 
2. The Contracting Parties shall abolish quantitative 
restrictions on imports and any measures having an 
effect equivalent to quantitative restrictions on 
imports not later than 1 January 1992. 
Article 14 
1. The Community reserves the right to modify the 
arrangements applicable to the petroleum products 
falling within headings Nos 2710, 2711, ex 2712 
(excluding ozokerite, lignite wax and peat wax) and 
2713 of the Combined Nomenclature upon adoption of a 
common definition of origin for petroleum products, 
upon adoption of decisions under the common commercial 
policy for the products in question or upon 
establishment of a common energy policy. 
In this event, the Community shall take due account of 
the interests of the Faroe Islands; to this end it 
shall inform the Joint Committee, which shall meet 
under the conditions set out in Article 32. 
2. The Faroe Islands reserves the right to take similar 
action should it be faced with like situations. 
3. Subject to paragraphs 1 and 2, the Agreement shall not 
prejudice the non-tariff rules applied to imports of 
petroleum products. 
8 
Article 15 
1. The Contracting Parties declare their readiness to 
foster, so far as their agricultural policies allow, 
the harmonious development of trade in agricultural 
products to which the Agreement does not apply. 
2. The Contracting Parties shall apply their rules in 
veterinary, health and plant health matters in a non­
discriminatory fashion and shall not introduce any new 
measures that have the effect of unduly obstructing 
trade. 
3. The Contracting Parties shall examine, under the 
conditions set out in Article 33, any difficulties that 
might arise in their trade in agricultural products and 
shall endeavour to seek appropriate solutions. 
Article 16 
The Home Government of the Faroe Islands shall take the 
necessary control measures to ensure the correct application 
of the reference price fixed or to be fixed by the 
Community, referred to in Article 2 of Protocol No 1. 
The Contracting Parties shall ensure the correct application 
of the definition of the concept of "originating products" 
and methods of administrative cooperation, laid down in 
Protocol No 3. 
Article 17 
Protocol No 4 lays down the special provisions applicable to 
imports of certain agricultural products other than those 
listed in Protocol No 1. 
Article 18 
The Contracting Parties reaffirm their commitment to grant 
each other the most favoured nation treatment in accordance 
with the General Agreement on Tariffs and Trade (GATT). 
The Agreement shall not preclude the maintenance or 
establishment of customs unions, free trade areas or 
arrangements for frontier trade, except insofar as they 
alter the trade arrangements provided for in this Agreement, 
in particular the provisions concerning rules of origin. 
Article 19 
The Contracting Parties shall refrain from any measure or 
practice of an internal fiscal nature establishing, whether 
directly or indirectly, discrimination between the products 
of one Contracting Party and like products originating in 
the territory of the other Contracting Party. 
Products exported to the territory of one of the Contracting 
Parties may not benefit from repayment of internal taxation 
in excess of the amount of direct or indirect taxation 
imposed on them. 
Article 20 
Payments relating to trade in goods and the transfer of such 
payments to the Member State of the Community in which the 
creditor is resident or to the Faroe Islands shall be free 
from any restrictions. 
Article 21 
The Agreement shall not preclude prohibitions or 
restrictions on imports, exports or goods in transit 
justified on grounds of public morality, law and order or 
public security, the protection of life and health of 
humans, animals or plants, the protection of national 
treasures of artistic, historic or archaeological value, the 
protection of industrial and commercial property, or rules 
relating to gold or silver. Such prohibitions or 
restrictions must not, however, constitute a means of 
arbitrary discrimination or a disguised restriction on trade 
between the Contracting Parties. 
Article 22 
Nothing in the Agreement shall prevent a Contracting Party 
from taking any measures: 
(a) which it considers necessary to prevent the disclosure 
of information contrary to its essential security 
interests; 
(b) which relate to trade in arms, munitions or war 
materials or to research, development or production 
indispensable for defence purposes, provided that such 
measures do not impair the conditions of competition in 
respect of products not intended for specifically 
military purposes: 
i'c) which it considers essential to its own security in 
time of war or serious international tension. 
10 
Article 23 
1. The Contracting Parties shall refrain from any measure 
likely to jeopardize the fulfilment of the objectives 
of the Agreement. 
2. They shall take any general or specific measures 
required to fulfil their obligations under the 
Agreement : 
If either Contracting Party considers that the other 
Contracting Party has failed to fulfil an obligation 
under the Agreement, it may take appropriate measures 
under the conditions and in accordance with the 
procedures laid down in Article 28. 
Article 24 
1. The following are incompatible with the proper 
functioning of the Agreement insofar as they may affect 
trade between the Community and the Faroe Islands: 
(i) all agreements between undertakings, decisions by 
associations of undertakings and concerted 
practices between undertakings which have as their 
object or effect the prevention, restriction or 
distortion of competition as regards the 
production of or trade in goods; 
(ii) abuse by one or more undertakings of a dominant 
position in the territories of the Contracting 
Parties as a whole or in a substantial part 
thereof ; 
(iii)any public aid which distorts or threatens to 
distort competition by favouring certain 
undertakings or the production of certain goods. 
2. Should a Contracting Party consider that a given 
practice is incompatible with this Article, it may take 
appropriate measures under the conditions and in 
accordance with the procedure laid down in Article 28. 
Article 25 
Where an increase in imports of a given product is or is 
likely to be seriously detrimental to any production 
activity carried on in the territory of one of the 
Contracting Parties and where this increase is due to: 
(i) the partial or total reduction in the importing 
Contracting Party, as provided for in the Agreement, of 
customs duties and charges having equivalent effect 
levied on the product in question; and 
11 
(ii) the fact that the duties or charges having equivalent 
effect levied by the exporting Contracting Party on 
imports of raw materials or intermediate products used 
in the manufacture of the product in question are 
significantly lower than the corresponding duties or 
charges levied by the importing Contracting Party: 
the Contracting Party concerned may take appropriate 
measures under the conditions and in accordance with the 
procedures laid down in Article 28. 
Article 26 
If one of the Contracting Parties finds that dumping is 
taking place in trade with the other Contracting Party, it 
may take appropriate measures against this practice in 
accordance with the Agreement on Implementation of Article 
VI of the General Agreement on Tariffs and Trade, under the 
conditions and in accordance with the procedures laid down 
in Article 28. 
Article 27 
If serious disturbances arise in any sector of the economy 
or if difficulties arise which could bring about serious 
deterioration in the economic situation of a region, the 
Contracting Party concerned may take appropriate measures 
under the conditions and in accordance with the procedures 
laid down in Article 28. 
Article 28 
1. In the event of a Contracting Party subjecting imports 
of products liable to give rise to the difficulties 
referred to in Articles 25 and 27 to an administrative 
procedure, the purpose of which is to provide rapid 
information on the trend of trade flows, it shall 
inform the other Contracting Party. 
2. In the cases specified in Articles 23 to 27, before 
taking the measures provided for therein or, in cases 
to which paragraph 3 (d) applies, as soon as possible, 
the Contracting Party in question shall supply the 
Joint Committee with all relevant information required 
for a thorough examination of the situation with a view 
to seeking a solution acceptable to the Contracting 
Parties. 
In the selection of measures, priority must be given to 
those which least disturb the functioning of the Agreement. 
The safeguard measures shall be notified immediately to the 
Joint Committee and shall be the subject of periodical 
consultations within the Committee, particularly with a view 
to their abolition as soon as circumstances permit. 
12 
10 
3. For the implementation of paragraph 2, the following 
provisions shall apply: 
(a) As regards Article 24, either Contracting Party 
may refer the matter to the Joint Committee if it 
considers that a given practice is incompatible 
with the proper functioning of the Agreement 
within the meaning of Article 24 (1). 
The Contracting Parties shall provide the Joint 
Committee with all relevant information and shall 
give it the assistance it requires in order to 
examine the case and, where appropriate, to 
eliminate the practice objected to. 
If the Contracting Party in question fails to put 
an end to the practice objected to within the 
period fixed by the Joint Committee, or in the 
absence of agreement in the Joint Committee within 
three months of the matter being referred to it, 
the Contracting Party concerned may adopt any 
safeguard measures it considers necessary to deal 
with the serious difficulties resulting from the 
practices in question in particular it may 
withdraw tariff concessions. 
(b) As regards Article 25, the difficulties arising 
from the situation referred to in that Article 
shall be referred for examination to the Joint 
Committee, which may take any decision needed to 
put an end to such difficulties. 
If the Joint Committee or the exporting 
Contracting Party has not taken a decision putting 
an end to the difficulties within thirty days of 
the matter being referred, the importing 
Contracting Party is authorized to levy a 
compensatory charge on the product imported. 
The compensatory charge shall be calculated 
according to the incidence on the value of the 
goods in question of the tariff disparities in 
repsect of the raw materials or intermediate 
products incorporated therein. 
(c) As regards Article 26, consultation in the Joint 
Committee shall take place before the Contracting 
Party concerned takes the appropriate measures. 
(d) Where exceptional circumstances requiring 
immediate action make prior examination 
impossible, the Contracting Party concerned may, 
in the situations specified in Article 25, 26 and 
27 and also in the case of export aids having a 
direct and immediate incidence on trade, apply 
forthwith the precautionary measures strictly 
necessary to remedy the situation. 
13 
11 
Article 29 
Where one or more Member States of the Community or the 
Faroe Islands is in difficulties or is seriously threatened 
with difficulties as regards its balance of payments, the 
Contracting Party concerned may take the necessary safeguard 
measures. It shall inform the other Contracting Party 
forthwith. 
Article 30 
1. A Joint Committee is hereby established which shall be 
responsible for the administration of the Agreement and 
shall ensure its proper implementation. For this 
purpose, it shall make recommendations and take 
decisions in the cases provided for in the Agreement. 
These decisions shall be put into effect by the 
Contracting Parties in accordance with their own rules. 
2. For the purpose of the proper implementation of the 
Agreement the Contracting Parties shall exchange 
information and, at the request of either Party, shall 
hold consultations within the Joint Committee. 
3. The Joint Committee shall adopt its own rules of 
procedure. 
Article 31 
1. The Joint Committee shall consist of representatives of 
the Contracting Parties . 
2. The Joint Committee shall act by mutual agreement. 
Article 32 
1. Each Contracting Party shall preside in turn over the 
Joint Committee, in accordance with the arrangements to 
be laid down in its rules of procedure. 
2. The Chairman shall convene meetings of the Joint 
Committee at least once a year in order to review the 
general functioning of the Agreement. 
The Joint Committee shall, in addition, meet whenever 
special circumstances so require, at the request of either 
Contracting Party, in accordance with the conditions to be 
laid down in its rules of procedure. 
14 
12 
3. In the event of modifications to the nomenclature of 
the customs tariffs of the Contracting Parties 
affecting products referred to in this Agreement, the 
Joint Committee may adapt the tariff nomenclature of 
these products to conform with such modifications. 
4. The Joint Committee may decide to set up any working 
party that can assist it in carrying out its duties. 
Article 33 
1. Where a Contracting Party considers that it would be 
useful in the common interest of both Contracting 
Parties to develop the relations established by the 
Agreement by extending them to fields not covered 
thereby, it shall submit a reasoned request to the 
other Contracting Party. 
The Contracting Parties may instruct the Joint Committee to 
examine this request and, where appropriate, to make 
recommendations to them, particularly with a view to opening 
negotiations. 
2. The agreements resulting from the negotiations referred 
to in paragraph 1 will be subject to ratification or 
approval by the Contracting Parties in accordance with 
their own procedures. 
Article 34 
At the request of the Faroe Islands, the Community will 
consider 
improving the access possibilities for specific 
products ; 
extending its tariff concessions for Faroese fishery 
products to include new fish species caught by Faroese 
fishing vessels based and operating in the North 
Atlantic, or to include fishery products pertaining 
thereto not currently produced by the Faroese fishing 
industry. These new fish species or fishery products 
could be imported free of duty into the Community, 
subject to the necessary quantitative limitations, 
should the new fish species or fishery products be of ; 
sensitive nature in the Community. 
Article 35 
The Annexes and Protocols to the Agreement shall form an 
integral part thereof. 
15 
13 
Article 36 
Either Contracting Party may denounce the Agreement by 
notifying the other Contracting Party. The Agreement shall 
cease to be in force twelve months after the date of such 
notification. 
Article 37 
The Agreement shall apply, on the one hand, to the 
territories to which the Treaty establishing the European 
Economic Community applies upon the terms laid down in that 
Treaty and, on the other, to the territory of the Faroe 
Islands. 
Article 38 
This Agreement is drawn up in duplicate in the Danish, 
Dutch, English, Faroese, French, German, Greek, Italian, 
Portuguese and Spanish languages, each of these texts being 
equally authentic. 
This Agreement will be approved by the Contracting Parties 
in accordance with their own procedures. 
It shall enter into force on 1 January 1992, provided that 
the Contracting Parties have notified each other before that 
date that the procedures necessary to this end have been 
completed. 
After this date, this Agreement shall enter into force on 
the first day of the second month following such 
notification. 
The provisions applicable on 1 January 1992 shall be applied 
upon the entry into force of this Agreement if it enters 
into force after that date. 
IN WITNESS WHEREOF, the undersigned, being duly authorized 
for this purpose, have signed this Agreement. 
(2) 16 
List c"f prcc-jc:s referred to *.n Article 2 (-•; c"f :-? - = -?e^»^t 
17 ANNE >. I 
CN code 
3502 
35K10 
ISC It 99 
39R90 
3SRMS1 
3502 90 59 Descriot ic^ 
AJbamtttS, albuminates and other albumin derivatives : 
- - Other 
- — — Dned (Tor example, in sbecs. scale*, fi4k.es. pc*Cc:) 
Other 
- Otber : 
- — AJbumins. other thac eu albumin 
- - - Other : 
- - - — Milk aJbumin (laoilbunm; 
----- Dn«l (for ciunplc in ibecu. icalev flilca. ponder) 
----- Other 
ANNEX XI 
Implementation bv the Faroe Islands of abolition of tariffs 
and duties on goods of Community origin 
A. Faroese legislation on fiscal import duties and 
internal production levies in force on 1 May 1991: 
1. Law No. 53 from 11 February 1950 as later amended: 
Fiscal import duties and production levies on a 
number of specific products. 
2. Law No. 9 from 27 April 1961 as later amended: 
A general fiscal import duty of 27% with certain 
exceptions, mainly for raw materials and for goods 
used by the fishing industry. 
3. Law No. 32 from 19 May 1979 as later amended: 
A general fiscal import duty of 6% with certain 
exceptions, although with fewer exceptions than 
under No. 2. 
The European Commission will, at the date of signature 
of the Agreement, at the latest, receive a complete 
collection of the abovementioned legislation in force 
on 1 May 1991. 
B. The Faroe Islands commit themselves to make the 
following changes in their customs and duties 
legislation: 
1. On 1 January 1992: 
a) A new customs legislation will be enacted, 
introducing a customs tariff based upon the 
Harmonized System, and respecting the GATT-
obligations of Denmark. 
b) Goods of EEC origin will be granted duty-free 
treatment with the exceptions mentioned in 
Protocols 2 and 4. 
18 
C. On 1 January 1993: 
The existing system of fiscal import duties and 
production levies is abolished and replaced by a new 
system of indirect taxation based upon the following 
elements: 
a) A value-added tax (VAT), based upon the same 
principles as those recommended by the Community 
to its member states, including non-discrimination 
of imported goods, and 
b) A system of excise duties, levied equally upon 
domestic production and imported goods. 
19 
PROTOCOL NO 1 
concerning the special provisions applicable to imports of 
certain fish and fishery products 
Article 1 
As regards the products listed in the Annex to this protocol 
and originating in the Faroe Islands: 
1. no new customs duty shall be introduced in trade 
between the Community and the Faroe Islands; 
2. the customs duties and other conditions to be applied 
on import into the Community as constituted on the 31 
December 1985 of products originating in and coming 
from the Faroe Islands shall be as indicated in the 
annex to this Protocol; 
3. the Kingdom of Spain shall reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article 173 (1) and (2) of the Act of Accession; 
4. the Portuguese Republic shall.reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article 360 (1) (b) and (2) of the Act of Accession. 
Article 2 
The preferential duty rates indicated in the Annex only 
apply if the free-at-frontier price, which is determined by 
the Member States in accordance with Article 21 of 
Regulation (EEC) No 3796/81 (O.J. N* L 379, 31.12.1981) as 
last amended by Regulation (EEC) N* 3468/88 (OJ N" L 305, 
10.11.1988) is at least equal to the reference price fixed, 
or to be fixed, by the Community for the products under 
consideration or the categories of the products concerned. 
Article 3 
For the purpose of eliminating customs duties, reference 
ceilings are established in the Annex for certain products 
originating in the Faroe Islands. 
Should imports of these products exceed the reference 
ceiling, the Community may introduce the full customs duty. 
Article 4 
The Faroe Islands shall abolish tariffs and duties on 
imports of fish and fishery products originating in the 
Community on the date specified in Article 5 and Annex II to 
this Agreement. 
20 
ANNEX 
The customs duties and other conditions to be applied on 
import into the Community of products originating in and 
coming from the Faroe Islands shall be as indicated below 
21 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0301 
ex0301 91 OOi 
0301 92 00 
0301 99 
ex0301 99 llj Pacific salmon (Oncorhynchus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho): 
- Atlantic salmon (salmo salar) 
0302 
ex0302 11 0d 
ex0302 12 0d Live fish: 
— Other live fish: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae) 
- Trout (Salmo gairdneri) 
— Eels (Anguilla spp.) 
— Other 
Freshwater fish 
Fish, fresh or chilled, excluding fish filets and other 
fish meat of heading No 0304: 
— Salmonidae, excluding livers and roes: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Trout (Salmo gairdneri) 
— Pacific salmon (Oncorhynchus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho): 
- Atlantic salmon (salmo salar) 
*0 TQ N 1 
TQ N 2 
TQ N° 1 
TQ N° 2 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0302 19 00 
0302 21 
0302 21 10 
0302 21 30 
0302 22 00 
0302 23 00 
0302 29 90 
0302 40 
0302 40 10 
0302 40 90 
0302 50 
CO — Other 
— Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae and Citharidae), excluding 
livers and roes: 
— Halibut (Reinhardtius hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis): 
Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
Atlantic halibut (Hippoglossus hippoglossus) 
— Plaice (Pleuronectes platessa) 
— Sole (Solea spp.) 
— Other 
— Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes: 
— From 15 February to 15 June 
— From 16 June to 14 February 
— Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), 
excluding livers and roes: Statistical Surv 
RC N 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0302 50 10 
0302 62 00 
0302 63 00 
0302 64 
ex0302 64 10 
ex0302 64 90 
0302 65 
0302 65 20 
0302 65 50 
0302 65 90 
0302 66 00 
0302 69 
to -- Of the species Gadus morhua 
— Other fish, excluding livers and roes: 
-- Haddock (Melanogrammus aeglefinus) 
— Coalfish (Pollachius virens) 
— Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus): 
— From 15 February to 15 June 
- Mackerel (Scomber scombrus) 
— From 16 June to 14 February 
- Mackerel (Scomber scombrus) 
•- Dogfish and other sharks: 
— Dogfish of the species Squalus acanthias 
— Dogfish of the species Scyliorhinus spp. 
— Other 
•- Eels (Anguilla spp.) 
- Other: 
— Saltwater fish: 
Redfish (Sebastes spp.): RC N 2 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0302 69 31 
ex0302 69 33 
0302 69 41 
0302 69 45 
ex0302 69 65| 
0302 69 81 
0302 69 85 
0302 69 98 
0302 70 00 
0303 Of the species Sebastes marinus 
Other : 
ex0303 21 0d - Of the species Sebastes mentella 
Whiting (Merlangus merlangus) 
Ling (Molva spp.) 
Hake (Merluccius spp., Urophycis spp.) 
- Hake (Merluccius merluccius) 
Monkfish (Lophius spp.) 
Blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
Other 
- Livers and roes 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
- Other salmonidae, excluding livers and roes: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Trout (Salmo gairdneri) 
Of 0 
0 
0 
0 
0 
0 
0 
0 RC N 6 
RC N 6 
Statistical surv 
TQ N 1 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
ex0303 22 Od 
0303 29 00 
0303 31 
0303 31 10 
0303 31 30 
0303 32 00 
0303 33 00 
0303 39 
0303 39 10 
0303 39 90 
0303 50 — Atlantic salmon (Salmo salar) and Danube salmon 
(Hucho hucho): 
- Atlantic salmon (salmo salar) 
— Other 
— Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae and Citharidae), excluding 
livers and roes: 
— Halibut (Reinhardtius hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis): 
Lessor or Greenland halibut (Reinhardtius 
hippoglossoides) 
Atlantic halibut (Hippoglossus hippoglossus) 
— Plaice (Pleuronectes platessa) 
— Sole (Solea spp.) 
— Other: 
Flounder (Platichthys flesus) 
Other 
— Herrings (Clupea Harengus, Cluper Pallasii) excluding 
livers and roes TQ N 2 
IC 
m 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0303 50 10 
0303 50 90 
0303 60 
ex0303 60 10 
0303 74 
ex0303 74 11 
ex0303 74 19 
0303 75 
0303 75 20 
0303 75 50 — From 15 February to 15 June 
— From 16 June to 14 February 
— Code (Gadus morhua, Gadus ogac, Gadus macrocephalus), 
excluding livers and roes: 
— Of the species Gadus morhua and Gadus ogac 
- Of the species Gadus morhua 
— Other fish, excluding livers and roes: 
— Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus): 
Of the species Scomber scombrus and Scomber jpaonicus: 
From 15 February to 15 June 
- Scomber scombrus 
From 16 June to 14 February 
- Scomber scombrus 
— Dogfish and other sharks: 
Dogfish of the species Squalus acanthias 
Dogfish of the species Scyliorhinus spp. RC N 
to 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0303 75 90 
0303 79 
0303 79 35 
ex0303 79 37 
0303 79 45 
0303 79 51 
0303 79 81 
0303 79 83 
0303 79 98 
0303 80 00 — Other 
•- Other: 
— Saltwater fish: 
Redfish (Sebastes spp.): 
Of the species Sebastes marinus 
Other: 
0304 - Of the species Sebastes mentella 
Whiting (Merlangus merlangus) 
Ling (Molva spp.) 
Monkfish (Lophius spp.) 
Blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
Other 
Livers and roes 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen: RC N 6 
RC N 6 
Statistical surv, 
to 
00 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 10 
ex0304 10 11 
ex0304 10 13 
ex0304 10 33J 
0304 10 39 
0304 10 91 
0304 10 99 - Fresh or chilled: 
— Fillets: 
Of freshwater fish: 
Of trout (Salmo trutta, Salmo gairdneri, Salmo 
clarki, Salmo aguabonita, Salmo gilae): 
- Of trout (Salmo Gairdneri) 
Of Pacific salmon (Oncorhynchus spp.) Atlantic 
salmon (Salmo salar) and Danube salmon (Hucho hucho) 
- Of Atlantic salmon (salmo salar) 
Other: 
Of cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and of fish of the species Boreogadus 
saida 
- Of cod (Gadus morhua) 
Other 
- Of redfish (Sebastes spp.) 
- Other 
— Other fish meat (whether or not minced): 
— Of freshwater fish 
— Other 
CO TQ N° 1 
TQ N° 2 
RC N 6 
RC N° 7 
TABLE I 
CN Code Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 20 
ex0304 20 1 li 
ex0304 20 13 
ex0304 20 29 
0304 20 31 
0304 20 33 
0304 20 35 
ex0304 20 371 
0304 20 41 — Frozen fillets: 
-- Of freshwater fish: 
Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Of trout (Salmo gairdneri) 
Of Pacific salmon (Oncorhynchus spp.), Atlantic 
salmon (Salmo salar) and Danube salmon (Hucho hucho): 
- Of Atlantic salmon (salmo salar) 
— Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) 
and of fish of the species Boreogadus saida: 
Other 
- Of code of the species Gadus morhua 
-- Of coalfish (Pollachius virens) 
-- Of haddock (Melanogrammus aeglefinus) 
— Of redfish (Sebastes spp.): 
Of the species Sebastes marinus 
Other 
- Of the species Sebastes mentella 
— Of whiting (Merlangus merlangus) TQ N° 1 
TQ N° 2 
RC N 3 
RC N 6 
RC N 6 
CO 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 20 43 
ex0304 20 53 
0304 20 71 
0304 20 75 
0304 20 97 
0304 90 
ex0304 90 101 
0304 90 21 — Of ling (Molva spp.) 
— Of mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus) and of fish of the species 
Orcynopsis unicolor: 
Other 
- Of mackerel of the species Scomber scombrus 
— Of plaice (Pleuronectes platessa) 
— Of herring (Clupea harengus, Clupea pallasii) 
— Other 
- Of blue whiting 
- Other 
— Other: 
— Of freshwater fish 
•- Of trout (Salmo gairdneri) 
- Of salmon (Salmo salar) 
— Other: 
Of herring (Clupea harengus, Clupea pallasii): 
From 15 February to 15 June RC N 8 
RC N 1 
RC N 9 
Statistical surv 
TQ N° 1 
TQ N° 2 
CO 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 90 25 
ex0304 90 38] 
0304 90 41 
0304 90 45 
0304 90 57 From 16 June to 14 February 
Of cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and of fish of the species Boreogadus 
saida: 
Of cod of the species Gadus morhua 
Of coalfish (Pollachius virens) 
Of haddock (Melanogrammus aeglefinus) 
Of monkfish (Lophius spp.) RC N 
RC N 
CO 
*o 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 90 59 
0304 90 97 
0305 
0305 10 00 
0305 20 00 
0305 30 Of blue whiting (Micromesistius poutassou or Gadus 
poutassou) 
Other 
Fish, dried, salted or in brine; smoked fish, whether or 
not cooked before or during the smoking process; fish 
meal fit for human consumption: 
- Fish meal fit for human consumption 
- Livers and roes, dried, smoked, salted or in brine 
- Fish fillets, dried, salted or in brine, but not 
smoked : 
- Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 
and of fish of the species Boreogadus saida: 
ex0305 30 la 
ex0305 30 3d Other 
- Of cod of the species Gadus morhua 
0305 30 50 — Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho), salted 
or in brine 
- Of Atlantic salmon (Salmo salar) 
— Of lesser or Greenland halibut (Reinhardtius 
hippoglossoides), salted or in brine 
CO 
CO RC N 9 
Statistical surv 
RC N 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0305 30 90 
ex0305 43 00 
0305 42 00 
0305 49 
0305 49 10 
0305 49 20 
ex0305 49 30 
ex0305 49 40 
0305 49 50 
0305 49 90 — Other 
— Smoked fish, including fillets: 
— Pacific salmon (Oncorhynhcus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho) 
- Atlantic salmon (Salmo salar) 
-- Herrings (Clupea harengus, Clupea pallasii 
— Other: 
Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
Atlantic halibut (Hippoglossus hippoglossus) 
Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus): 
- Mackerel (Scomber scombrus) 
Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Trout (Salmo gairdneri) 
Eels (Anguilla spp.) 
Other 
— Dried fish, whether or not salted but not smoked: RC N 4 
RC N 5 
RC N 5 
RC N° 5 
RC N° 5 
RC N° 5 
RC N° 5 
RC N° 5 
CO 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0305 51 
ex0305 51 10 
ex0305 51 90 — Cod (Gadus morhua, Gaduc ogac, Gadus macrocephalus): 
Dried, unsalted 
- Of cod of the species Gadus morhua 
Dried, salted 
- Of cod of the species Gadus morhua 
- Fish, salted but not dried or smoked and fish in brine 
CO 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
ex0305 61 00 
ex0305 62 00J 
0305 69 
0305 69 90 
0306 
0306 13 
0306 13 10 
0306 13 90 
0306 19 
0306 19 30 
CO — Herrings (Clupea harengus, Clupea pallasii) 
salted herrings (Clupea harengus, clupea 
pallasii) 
Cod (Gadus morhua, Gadus ogac, Gaduc macrocephalus) 
- Of cod of the species Gadus morhua 
Other : 
• Other 
Crustaceans, whether in shell or not, live, fresh, chilled 
frozen, dried, salted or in brine; crustaceans, in shell 
cooked by steaming or by boiling in water, whether or not 
chilled, frozen, dried, salted or in brine: 
- Frozen: 
— Shrimps and prawns: 
Of the family pandalidae 
Other 
« 
— Other: 
Norway lobsters (Nephrops norvegicus) 
- Not frozen: TQ N 4 or 
RC N° 12 
RC N 10 
RC N 11 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0306 29 
0306 29 30 
0307 
0307 21 00 
0307 29 
0307 29 10 
0307 29 90 
0511 
0511 91 
CO — Other: 
Norway lobsters (Nephrops norvegicus) 
Molluscs, whether in shell or not, live, fresh, chilled 
frozen, dried, salted or in brine; aquatic invertebrates 
other than crustaceans and molluscs, live, fresh, chilled, 
frozen, dried, salted or in brine: 
— Scallops, including queen scallops, of the genera Pecten 
Chlamys or Placopecten: 
— Live, fresh or chilled 
— Other: 
Coquilles St. Jacques (Pecten maximus), frozen 
Other 
Animal products not elsewhere specified or included; 
dead animals of Chapter 1 or 3, unfit for human 
consumption: 
- Other: 
— Products of fish or crustaceans, molluscs or other 
aquatic invertebrates; dead animals of Chapter 3: 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0511 91 90 : Other 
1604 i Prepared or preserved fish; caviar and caviar substitutes 
I prepared from fish eggs: 
; - Fish, whole or in pieces, but not minced: 
exl604 11 ooi - - Salmon: 
1604 12 
1604 12 10 
exl604 12 90 
1604 15 
exl604 15 101 
1604 19 - Atlantic salmon (salmo salar) 
— Herrings: 
Fillets, raw, merely coated with batter or bread­
crumbs, whether or not prefried in oil, deep frozen 
Other: 
— Mackerel: - Spiced and/or in acid 
Of the species Scomber scombrus and Scomber japonicus 
- Of the species Scomber scombrus 
- - Other: TQ N 3 
TQ N 4 
TQ N 4 or 
RC N° 12 
TQ N 4 
CO 
00 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
exl604 19 10 
1604 19 91 
1604 19 99 
1604 20 
exl604 20 10 
exl604 20 30 
exl604 20 50 
CO 1604 20 90 
1605 
1605 20 00 - - - Salmonidae, other than salmon: 
- Trout (salmo gairdneri) 
Other: 
Fillets, raw, merely coated with batter or bread­
crumbs, whether or not prefried in oil, deep frozen 
Other 
- Other prepared or preserved fish: 
- - Of salmon: 
- Of Atlantic salmon (salmo salar) 
- - Of salmonidae, other than salmon 
- Of trout (salmo gairdneri) 
- - Of sardines, bonito, mackerel of the species Scomber 
scombrus and Scomber japonicus, fish of the species 
Orcynopxis umicolor: 
- Of mackerel of the species scomber 
scombrus 
- - Of other fish 
Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved: 
- Shrimps and prawns TQ N° 3 
TQ N° 4 
TQ N° 4 
TQ N 3 
TQ N° 3 
TQ N 4 
TQ N° 4 
TQ N° 5 
TABLE I 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
exl605 40 0d - Other crustaceans: 
- Nephrops norvegicus TQ N8 5 
2301 
2301 20 00 Flours, meals and pellets, of meat or meat offal, of 
fish or of crustaceans, molluscs or other aquatic 
invertebrates, unfit for human consumption; greaves: 
- Flours, meals and pellets, of fish or of crustaceans 
O 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0301 
ex0301 91 0d 
0302 
ex0302 11 0d 
0303 
ex0303 21 0d Live fish: 
- Other live fish: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae) 
- Trout (Salmo gairdneri) 
Fish, fresh or chilled, excluding fish filets and other 
fish meat of heading No 0304: 
- Salmonidae, excluding livers and roes: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarke, 
Salmo aguabonita, Salmo gilae): 
- Trout (Salmo gairdneri) 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
- Other salmonidae, excluding livers and roes: 
— Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Trout (Salmo gairdneri) TQ n8 1(1) 
700 T 
£» (1) Figures refer to the commercial presentation whole and gutted. For imports falling under HS code 
0304 a coefficient of 2 shall be applied for quantities drawn from the respective tariff quota of 
reference ceiling. 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 
0304 10 
ex0304 10 11 
0304 20 
ex0304 20 llj 
0304 90 
ex0304 90 ld Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen: 
- Fresh or chilled: 
— Fillets: 
Of freshwater fish: 
Of trout (Salmo trutta, Salmo gairdneri, Salmo 
clarki, Salmo aguabonita, Salmo gilae): 
- Of trout (Salmo Gairdneri) 
- Frozen fillets: 
— Of freshwater fish: 
Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae): 
- Of trout (Salmo gairdneri) 
- Other: 
— Of freshwater fish: 
- Of trout (Salmo gairdneri) 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0301 
0301 99 
ex0301 99 13j 
0302 
ex0302 12 0d 
0303 
ex0303 22 0d Live fish: 
- Other live fish: 
- - Other: 
- - - Freshwater fish: 
- - - - Pacific salmon (Oncorhynchus spp.), Atlantic 
salmon (Salmo salar) and Danube salmon (Hucho 
hucho): 
- Atlantic salmon (salmo salar) 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304: 
- Salmonidae, excluding livers and roes: 
- - Pacific salmon (Oncorhynchus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho): 
- Atlantic salmon (salmo salar) 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 
- Other salmonidae, excluding livers and roes: 
- - Atlantic salmon (Salmo salar) and Danube salmon 
(Hucho hucho): 
- Atlantic salmon (salmo salar) TQ N 2(1) 
4900 T 
(1) Figures refer to the commercial presentation whole and gutted. For imports falling under HScode 
j. 0304 a coefficient of 2 shall be applied for quantities drawn from the respective tariff quota of 
£. reference ceiling. 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0304 
0304 10 
ex0304 10 13 
0304 20 
ex0304 20 13 
0304 90 
ex0304 90 ld Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen: 
- Fresh or chilled: 
- - Fillets: 
- - - Of freshwater fish: 
- - - - Of Pacific salmon (Oncorhynchus spp.), Atlantic 
salmon (Salmo salar) and Danube salmon (Hucho 
hucho): 
- Of Atlantic salmon (salmo salar) 
- Frozen fillets: 
- - Of freshwater fish: 
- - - Of Pacific salmon (Oncorhynchus spp.), Atlantic 
salmon (Salmo salar) and Danube salmon (Hucho 
hucho): 
- Of Atlantic salmon (salmo salar) 
- Other: 
- - Of freshwater fish: 
- Of Atlantic salmon (salmo salar) 
TABLE II 
CN Code 
1604 
exl604 11 00 
1604 19 
exl604 19 10 
1604 20 
exl604 20 10 
exl604 20 30 Description 
Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs: 
- Fish, whole or in pieces, but not minced: 
- - Salmon: 
- Atlantic salmon (salmo salar) 
- - Other: 
- - - Salmonidae, other than salmon: 
- Trout (salmo gairdneri) 
- Other prepared or preserved fish: 
- - Of salmon: 
- Of Atlantic salmon (salmo salar) 
- - Of salmonidae, other than salmon 
- Of trout (salmo gairdneri) Rate of duty 
0 
0 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
TQ N° 3 
400 T 
Crt 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
1604 
1604 12 
1604 12 10 
1604 15 
exl604 15 ld 
1604 19 
1604 19 91 
1604 19 99 Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs: 
- Fish, whole or in pieces, but not minced: 
- - Herrings: 
- - - Fillets, raw, merely coated with batter or bread­
crumbs, whether or not prefried in oil, deep 
frozen 
- - Mackerel: 
- - - Of the species Scomber scombrus and Scomber 
japonicus: 
- Of scomber scombrus 
- - Other: 
- - - Other: 
- - - - Fillets, raw, merely coated with batter or 
breadcrumbs, whether or not prefried in oil, 
deep frozen 
- - - - Other TQ N 4 
2000 T 
OT 
TABLE II 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
1604 20 
exl604 20 5d 
1604 20 90 - Other prepared or preserved fish: 
- - Of sardines, bonito, mackerel of the species Scomber 
scombrus and Scomber japonicus, fish of the species 
Orcynopxis umicolor: 
- Of mackerel of the species scomber 
scombrus 
- - Of other fish 
1605 
1605 20 00 
exl605 40 0d Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved: 
- Shrimps and prawns 
- Other crustaceans: 
- Nephrops norvegicus TQ N 5 
2000 T 
HE* 
TABLE II 
CN Code 
0302 
0302 40 
0302 40 90 
0303 
0303 50 
0303 50 90 Description 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304 : 
- Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes : 
— From 16 June to 14 February 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304 : 
- Herrings (Clupea harengus, Clupea pallasii), excluding 
livers and roes : 
— From 16 June to 14 February Rate of duty 
0 (2) 
0 (2) Tariff quota 
TQ in tons 
reference 
ceiLling__R;C. 
RC n° 1 (1) 
2000 T 
(1) Duty exemption for herring falling within subheadings 0302 40 90, 0303 50 90, 0304 10 93, 
0304 10 98 and 0304 90 25 within the limits of a global annual tariff quota of 34 000 tonnes 
to be granted by the competent Community authorities and subject to compliance with the reference 
price. 
(2) Figures refer to the commercial presentation whole and gutted. For imports falling under 
HS code 0304 a coefficient of 2 shall be applied for quantities drawn from the respective tariff 
^ quota of reference ceiling. 
00 
TABLE II 
CN Code 
0302 
0302 64 
ex0302 64 90 
0304 
0304 20 
0304 20 31 
0304 90 
0304 90 41 Description 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304 : 
— Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus) : 
From 16 June to 14 February : 
- Mackerel (Scomber scombrus) 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled of frozen : 
- Frozen fillets : 
- Of coalfish (Pollaechius virens) 
- Other : 
Of coalfish (Pollachius virens) Rate of duty 
0 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC n° 2 
3000 T 
RC n° 3 
25000 T 
£* 
CO 
TABLE II 
CN Code 
0305 
0305 30 
0305 30 50 
0305 30 90 
0305 
ex0305 41 00 
0305 49 
0305 49 10 
0305 49 20 Description 
Fish, dried, salted or in brine; smoked fish, whether or 
not cooked before or during the smoking process; fish 
meal fit for human consumption : 
— Fish fillets, dried, salted or in brine, but not 
smoked : 
— Of lesser of Greenland halibut (Reinhardtius 
hippoglossoides), salted or in brine 
— Other 
Fish, dried, salted or in brine; smoked fish, whether or 
not cooked before or during the smoking process; fish 
meal fit for human consumption : 
— Smoked fish, including fillets : 
— Pacific salmon (Oncorhynchus spp.), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho) : 
- Atlantic salmon (Salmo salar) 
— Other : 
Lesser or Greenland halibut (Reinhardtius 
hippoglosoides) 
Atlantic halibut (Hippoglossus hippoglossus) Rate of duty 
0 
0 
0 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC n° 4 
5000 T 
RC n° 5 
1000 T 
o 
TABLE II 
CN Code 
ex0305 49 30 
ex0305 49 40 
0305 49 50 
0305 49 90 
0302 
0302 69 
0302 69 31 
ex0302 69 33 Description 
Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus) : 
- Mackerel (Scomber scombrus) 
Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae) : 
- Trout (Salmo gairdneri) 
Eels (Anguilla spp.) 
Other 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304 : 
Other fish, excluding livers and roes : 
— Other : 
Redfish (Sebastes spp.) : 
Of the species Sebastes marinus 
Other : 
- Of the species Sebastes mentella Rate of duty 
0 
0 
0 
0 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC n° 6 (1) 
12600 T 
(1) Figures refer to the commercial presentation whole and gutted. For imports falling under 
çjl HS code 0304 a coefficient of 3 shall be applied for quantities drawn from this reference ceiling 
TABLE II 
CN Code 
0303 
0303 79 
0303 79 35 
ex0303 79 37 
0304 
0304 10 
ex0304 10 39 Description Rate of duty 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304 : 
- Other fish, excluding livers and roes : 
— Other : 
Saltwater fish : 
Redfish (Sebastes spp.) : 
Of the species Sebastes marinus 
Other : 
- Of the species Sebastes mentella 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen : 
- Fresh or chilled 
- Fillets 
Other: 
Other: 
- Of red fish: Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC N 
TABLE II 
CN Code 
0304 20 
0304 20 35 
ex0304 20 37 Description 
- Frozen fillets : 
— Of redfish (Sebastes spp.) : 
Of the species Sebastes marinus 
Other : 
- Of the species Sebastes mentella Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC N° 6 
0304 
0304 10 
ex0304 10 39 Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen : 
- Fresh or chilled : 
— Fillets : 
Other : 
Other 
- Other, excluding red fish RC n 7 
3000 T 
CR 
CO 
TABLE II 
CN Code 
0304 
0304 20 
0304 20 43 
0304 
0304 20 
ex0304 20 97 
0304 90 
0304 90 59 Description 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen : 
- Frozen fillets : 
— Of ling (Molva spp.) 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen : 
- Frozen fillets : 
- Other : 
- Of blue whiting 
- Other : 
Of blue whiting (Micromesistius poutassou or Gadus 
poutassou) Rate of duty 
0 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC n° 8 
550 T 
RC n° 9 
1800 T 
TABLE II 
CN Code 
0305 
0305 69 
0305 69 90 Description 
Fish, dried, salted or in brine; smoked fish, whether or 
not cooked before or during the smoking process; fish 
meal fit for human consumption : 
- Fish, salted but not dried or smoked and fish in 
brine : 
— Other : 
Other Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC n 10 
1400 T 
0306 
0306 13 
0306 13 10 Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; crustaceans, 
in shell, cooked by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in 
brine : 
- Frozen : 
— Shrimps and prawns : 
Of the family pandalidae RC n 11 
11000 T 
C7! 
or 
TABLE II 
CN Code 
0305 
0305 61 00 
1604 
1604 12 
1604 12 90 Description 
Fish, dried, salted or in brine; smoked fish whether or 
not cooked before or during the smoking process; fish meal 
fit for human consumption: 
- fish, salted but not dried or smoked and fish in brine: 
— Herrings (clupea harengus, clupea pallasii) 
Prepared or preserved fish, caviar or caviar substitutes 
prepared from fish eggs: 
- Fish, whole or in pieces, but not minced 
— Herrings 
Other Rate of duty 
0 
0 Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
RC N° 12 
500 T 
CJt 
TABLE II 
CN Code 
0302 
0302 29 
0302 29 90 
0302 69 
0302 69 98 
0303 
0303 79 
0303 79 98 Description 
Fish, fresh or chilled, excluding fish fillets and other 
fish meat of heading No 0304 : 
— Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae and Citharidae), excluding 
livers and roes : 
— Other : 
Other 
-Other fish, excluding livers and roes : 
— Other : 
Saltwater fish : 
Other 
Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304 : 
— Other fish, excluding livers and roes : 
— Other : 
Saltwater fish : 
Other Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
Statistical 
surveillance 
TABLE II 
CN Code 
0304 
0304 20 
ex0304 20 97 
0304 90 
0304 90 97 Description 
Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen : 
- Frozen fillets : 
— Other : 
- Other excluding blue whiting 
- Other : 
— Other : 
Other Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
00 
PROTOCOL NO 2 
concerning products subject to special arrangements to take 
account of differences in the costs of agricultural products 
incorporated therein 
Article 1 
In order to take account of differences in the cost of the 
agricultural products incorporated in the goods specified in 
the table annexed to this Protocol, the Agreement does not 
preclude : 
(i) the levying, upon import, of a variable component or 
fixed amount, or the application of internal price 
compensation measures ; 
(ii) the application of measures adopted upon export. 
Article 2 
3. The Community as constituted on 31 December 1985 shall 
apply the customs duties on imports originating in 
Faroe Islands on 1 January 1992 as indicated in the 
table annexed to this Protocol. 
2. The Kingdom of Spain shall progressively abolish the 
difference between the basic duties on 1 January 1985 
to products originating in the Faroe Islands and the 
duties applicable on 1 January 1992 which are shown in 
the table annexed to this Protocol, in accordance with 
Article 31 (1) and (3) of the Act of Accession. 
3. The Portuguese Republic shall progressively abolish the 
difference between the basic duties on 1 January 1985 
to products originating in the Faroe Islands and the 
duties applicable on 1 January 1992 which are shown in 
the table annexed to this Protocol, in accordance with 
Article 190 (1) and (2) of the Act of Accession. 
Article 3 
The Faroe Islands shall abolish tariffs and duties on 
imports of processed agricultural products originating in 
the Community on the date specified in Article 5 and Annex 
II to this Agreement with the exceptions mentioned in 
Protocol 4, Table II. 
Should the Faroe Islands introduce such measures for 
processed agricultural products as mentioned in Article 1 of 
this Protocol , the Community shall be duly notified. 
59 
•TABLE 
EUROPEAN ECONOMIC COMMUNtTY 
CNeadc Dctcnpuon HitcW 
du*> r*« 
0*03 
0403 10 
0403 10 51 
to »9 Butrcrrr.ili.. curdled milk and cream, yogurt, kephir and other fermented or acidified mile anc 
cream, whether or not concentrated or containing added sugar or other sweetening rr.j-c: or 
Aavocrcc or containing added fruit or cocoa: 
- Yofurr 
- - ria»ocrcc or containing added fruit or cocoa MOB 
n AD F/M 
AD SO. 
MOB Aridranwil dur» on flour 
Addaoanal dur* or. sugar 
Variable component 
60 
CS code I Description Kate of 
durv 
0403 90 
0403 90 71 
to 99 ! 
0*10 
0?;o 40 
(Tit 
(Til 90 
0"U 90 30 
151? 
1319 13 
1702 
ro: 50 
1702 90 - Other . I 
- - Flavoured or containing added fruit or cocoa 
Vegetables uncookec or cooked by stcarr.mg or boiimg in »a:cr . frozen 
- Sweet com 
Vegetables provisionally preserved (for example, by sulphur dioxide gas. m brine, ir sulphur 
water or m other preservative solutions), but unsuitable in that state for immediare 
consumption 
- Other vegetables . rruxrurcs of vegetable! : 
- - Vegetables 
: - - - Sweet corn 
i 
! Industrial mor.ocarbos.vlic farrv acids, acid oil» frorr. refining, industrial :arr> alcohol* 
! 
J - Incusmai monocarborylic fatty acta» 
! - - Tall oil farry acids 
! Other sugars, including chemically pure iactosc. maltose. glucose and fructose. <r. solid rorrr . 
• sugar svrups not containing added flavocnng or colouring maner. artificial honev. whether or 
: no» mixed with narural honey . carame! 
! - Chemically pvrz fructose 
' - Other, including invert sugar 
I 
1702 90 10 j - - Chemicali- pure maltose ; 
170* ! Sugar confectioncr>. .including white chocolate), not containing cocoa I 
! i 
lr0* 10 '• - Chewing gurr.. whether or not sugar-coated 1 
I • I 
\"0* 90 j - Ot.-.sr j 
1704 90 10 [ -- Liquorice extract containing more t'ran 10 X b> weight of sucrose bu: no: ro-.tair.:ng arhcr j 
! added substances 1~04 «*C 30 - M !>>iir . fc- \>/.3:t 
1~0* 90 51 i - - Other 
1106 | Chocolate and other food preparation» containing cocoa: 
110* 10 . ' CIX-OJ po — Jci. vuninmrij; added sun: or other tweetenmg mitirr 
ISO» 20 ! - O'hcr preparations in blocks or slabs weighing more than 2 kg or m liquid, pasre. powder, 
granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg 
1*06 20 10 : - - Containing 31 % or more by weight of cocoa butter or containing a combined wcighr of 
31 X or more of cocoa butter and milk fat 
1106 20 30 Containing a combined weight of li X or more, but less than 31 X o:' cocoa butter and 
rr.ilk fat 
1 Other 
1S06* 20 50 Ce rua I-: T. g \î X o: more by weight of cocoa burtc: 
1806 20 "0 '• Chocolate rr.::k crumb MOB 
MOB 
MOB 
Free 
Free 
Free 
MOB 
max 23 X 
Free 
MOB 
ma» 2" X 
- AD S/Z 
MOB 
taut 27 X 
- AD S/Z 
MOB 
MOB 
max 2~ X 
- AD S/Z 
MOB 
max 27 % 
- AD S/Z 
MOB 
max 27 % 
* AD S/Z 
MOB 
61 
o* Description Rattof 
dur» 
1106 20 90 
1106 31 Otncr 
- Other, m biocks. siabs or bars 
- - Fiiied 
1106 32 - - Not filled 
1106 90 
IBM 90 11 
CD 39 
1106 90 50 
1106 90 60 - Other: 
- - Chocolate and chocolate products 
- - Sugar confectionery and substitutes therefor made from sugar substitution products. 
containing cocoa 
Spreads containing cocoa : 
- Ir. immediate packings of a net capacity of 1 kg or less 
- Other 
1106 90 "0 j - - Preparations containing cocoa for making beverages: 
- In immed.atc packing* o: a net capaciry of 1 kg or less 
- Other 
111* ^J *0 i - - O'.nc: 
I 
I - Ir. immediate packings of a net capacity of \ k.g or less 
- OtS( 
1901 
1902 
1902 11 
1902 IS 
1902 20 Mait extract. food preparations of flour, meal, starch or malt extract, not containing cocos | 
powder or containing cocoa powder in a proportion by weight of less than 50 X. nor else-wherr ! 
•pcnScc or included ; food préparations of goods of heading Nos 0401 to 0-*O*. not containing ! 
cocoa powder or containing cocoa powder in a proportion by weight of less than 10 X. no: j 
elsewhere specified or included ! 
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 i 
not prepared. 
- Uncooked pasta, not sruffed or otherwise prepared. 
- - Containing cgjs ! 
i Other I 
- Srurfcc pasta, whether o: not cooked o: otherwise prepared: MOB 
max 2" X 
- AD S/Z 
MOB 
max 2~ X 
- AD S.Z 
MOB 
max 2* X 
- AD S/Z 
MOB 
max 27 X 
• AD S/Z 
MOB 
max 27 X 
• AD S 'Z 
MOB 
max 2T X 
- AD S Z 
MOB 
max 2r X 
- AD S/Z 
MOB 
max 2" X 
• ADSZ 
MOB 
max 2~ X 
- AD S Z 
MOS 
max 27 X 
- AD S/Z 
MOB 
ma* 2" X 
- AD S Z 
MOB 
1902 20 ?: . - - Cthcr MOB 
MOB 
MOS 
62 
CS coot Descnption Rare of 
dur» 
1902 30 
1902 40 
1903 
190* 
1905 
1905 10 
1903 20 
1905 30 - Other pasta 
- Couscous 
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grams, pcar-.s. 
siftinp or in similar forms 
Prepared foods obtained by the swelling or roasting of c créais or cereals products .'for example. 
corn flakes- ; cereals, other than maire (corn), in grain form, pre-cooked or otherwise ptx?*rsc 
Bread, pasrry. cakes, biscuits and other bakers* wares, whether or not containing cocoa. 
communion wafers, em pry cachets of a kind suitable for pharmaceutical use. sealing wafers, nee 
paper and similar products: 
- Crispbrcad 
- Gingerbread and the like 
— Sweet biscuits, waffles and wafers 
1905 *0 t - Rusks, toasted bread and similar toasted products 
1905 90 j - Other-
1905 90 10 Î - - V.arros 
I 
1905 90 20 • - - Cammumcn wafers, empr» cachers of a kind suitable for pharmaceutical use. sealing 
waters, n:: rape: and similar products 
1905 90 3C : - - - Srrac. not containing added honey, eggs, cheese or fnu:. and containing ?v w-igh: m the 
cr> marrer state not more than 5 X of sugar and not more than 5 X of fst 
1905 90 *0 i - - - waffles anc wafers with a water content exceeding 10 X by weight 
i 
i 
1905 90 50 • - - - Biscuits, extruded or expanded products, savoury or salted 
1*05 90 60 - Other 
- - M'lth added sweetening martrr 
1905 90 90 ! Other j 
2001 : **• cçetahie*. rruit. nuts and other edible parts of plants, prepared or preserved bv virtcgar or acetic • 
| ace j 
2001 90 i - Otnet I 
I 
2001 90 30 ! - - Sweet com ;Zea mays »ir. saccharic». | 
200* ! Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen , 
200* 10 j - Potatoes. j 
i Other : 
I ; 
20O4 10 91 ! In the rorrr. of flour, meal or flake-; 
l 200* 9G I - Other vegetables and mixtures of vejetibics : 
200* 90 1C 
2005 
2005 20 - - S wee: com Zca mays var. saccharara 
Other veçrtacics prepared or preserved »•: ...-%nse than by vinegar or acetic acid, not frctcr 
- Potatoes MOB 
MOB 
MOB 
MOB 
MOB 
max 2* X 
• AD F/M 
MOB 
MOB 
max 35 X 
- AD S/Z 
MOB 
MOB 
max 20 X 
- AD F'M 
MOB 
MOB 
MOB 
max 30 X 
- AD F/M 
MOB 
max 30 X 
•r AD F/M 
MOB 
max "»< X 
T AD S/Z 
MOB 
max 30 X 
- AD F'M 
MOB 
MOB 
M05 
63 
CNcode 
2005 20 10 
2005 BO 
2008 
200199 
200199 15 
2101 
2101 10 
2101 10 99 
2101 20 
2101 20 90 
2101 30 
2101 30 19 
2101 30 99 
2102 
2102 10 
2102 10 31 
m 39 
2102 20 
2102 20 11 
eo 19 
2103 
2103 10 
2103 20 
2103 90 
2104 
2104 10 Dcacripooa 
- - In rise form of flour, meal or flaxes 
- Sweet corn (Zea mays var. sacrharata) 
Fruit, nuo and ocher edible parts of plants, otherwise prepared or preserved, whether or not 
containing added sugar or ocher sweetening matter or spirit, DOC elsewhere specified or inducted : 
— Other, including mixtures ocher than chose of subheasding 200S 19: 
-- Other: 
— — — Not containing added spirit: 
— Not containing added sogax: 
— Maize (corn), ocher than sweet corn (Zea mays rax. saccharara) 
Extracts, essences and conccncraces, of coffee, tea or mate and preparations with a basis of these 
products or with a basis of rpffrr. tea or mace; roasted ^"""t and orhrr roasted "^ft*^ 
sobsxitnses, and extracts, essences and concentrâtes thereof: 
— Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, 
essences or concentrates or with a basis of coffee : 
— — Prcparaoons : 
- Extracts, essences and corse entrâtes, of tea or marc, and prcparaoons wich a basts of these 
cam acta, essences or concentrates or with a basis of tea or mate : 
- - Other 
- Roasted chiccry and other roasted coffee substitutes, snd extracts, essences and concentrates 
thereof: 
Roasted chicory and ocher roasted coffee substitutes: 
Other 
Extracts, rtsrnrrs and concentrates of roasted chicory and other roasted coffee suosxxruxes : 
• Other 
Yeasts (active or inactive) ; other single-cell micro-organisms, dead (but not including vacones of 
beading No 3002} ; prepared baking powders : 
- Active yeasts : 
Bakers* yeast 
- inactive yeasts : ocher single-cell micro-organisms, dead : 
- - Inactive yeasts 
Sauces and preparations therefor; mixed condiments and m'v-* seasonings. mustard flour and 
mead and prepared mustard: 
- Soya sauce 
- Tomato ketchup and ocher tomato sauces 
- Other Rase of 
MOB 
MOB 
MOB 
Soups and broths and preparations therefor; homogenized composite food prcparaoons: 
- Soups and broths znd preparations therefor MOB 
MOB 
MOB 
MOB 
MOB 
Free 
Free 
Free 
Free 
Free 
64 
CN 
2105 
2106 
2106 10 
210(10 90 
21Q4 90 
2106 90 10 
ex 2106 90 91 
2106 90 99 Description laof 
d-ry 
2202 
2202 10 
2202 90 
; 2202 90 10 
2202 90 91 
to 99 
2203 
2205 
220S 
220190 
220190 55 
6x220190 59 
ex 220190 79 Ice cream and ocher edible ice, whether or not containing cocoa 
Food preparations not elsewhere specified or included:-
- Protein concentrates and textured protein substances: 
-- Other 
- Other: 
- - Cheese fondues 
Other: 
- - - Containing no m ilk fart, milk proteins, sucrose, isoglucote. glucose or starch or 
containing less than IJ % milkfat, US X milk proteins, 5 X sucrose ur isocjucoac, 5 X 
glucose or starch : 
- Hydrolysates of proteins ; autolysates of yeast 
Other 
- Containing 26 X or more by weight of roilkfats: 
- In immediate parkings of a net capacity of 1 kg or less 
- Other 
- Other 
Waters, including mineral waters and aerated waters, containing added sugar or ocher 
rwcetentng matter or flavoured, and ocher non-alcoholic beverages, not including fruit or 
vegetable juices of heading No 2009 : 
- Waters, including mineral waters and aerated waters, containing added sugar or ocher 
sweetening matter or flavoured 
- Other: 
- - Not containing products of heading Nos 0401 to 0404 or fat obtained from products of 
heading Nos 0*01 to 0404: 
- Containing sugar (sucrose or invert sugar) 
Other 
Beer made from malt 
Vermouth and ocher wine of fresh grapes flavoured with plants or a romane substances 
Undcnarured ethyl alcohol of an alcoholic srrcngrh by volume of less than 10 X vol; spirits, 
liqueurs and other spirituous beverages ; compound alcoholic preparations of a kind used for the 
manufacture of beverages : -
- Other: 
- - Other spirituous beverages in containers holding: 
2 I or less : 
- Liqueurs: 
- Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) 
- Other spirituous beverages : 
- Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) 
Mort than 2 1 : 
- Liqueurs and other spirituous beverages: 
- Containing eggs or egg yolks and/or sugar (sucrose or invert sugar) MOB 
max 27 % 
+ AD S/Z 
MOB 
MOB 
25 ECU/ 
100 kg/net 
Free 
MOB 
MOB 
Free 
Free 
MOB 
Free 
Free 
ECU l /% 
vol/y 
• ECU «VU. 
ECU 1 /% 
vol/ y 
+ ECU 6/U 
ECU \/% 
vol/hi 
65 
CN Description 
2905 
2905 43 
2905 44 
2915 
ex 2515 13 
2915 39 
ex 2913 39 90 
ex 2915 90 
2916 
2916 19 
2916 19 90 
2917 
2917 19 
2917 19 90 
2911 
2911 11 
2911 14 
2911 15 
2911 19 
t 2911 19 90 
2532 
i 2932 19 Acyclic alcohols ind their halogenated, sulphonaced, nitrated or nitrouted derivatives : 
- Other polyhydric alcohols : 
- - Mannitol 
- - D-glucatol (sorbitol) 
Saturated acyclic monocarboxylic acids and their anhydrides, halides. peroxides and 
peroxyacsds^heir halogenated, sulphonated. nitrated or ruerosared derivanves: 
- Fox mac acid, its sala and esters: 
- - Eaters of formic acid : 
— Eaters of mannitol and esters of sorbitol 
- Eaters of acetic acid : 
- - Other: 
Other: 
- Esters of mannitol and esters of sorbitol 
- Other: 
- Eaters of mannitol and esters of sorbitol 
Unsarurated acyclic monocarboxylic acids, cyclic monocarboxylic acids, rhcir anhydrides, 
hilsHn. peroxides and pcroxyacids; thar halogenated. sulphonated. mtrared or mrroaared 
derivanves : 
- Unsarurated acyclic monocarboxylic acids, their anhydrides, halides. peroxides, pcroxyacids 
and their derivanves 
Other 
Other. 
- Esters of mannitol and esters of sorbitol 
Polvcarboxylic acids, their anhydrides, halides, peroxides and pcroxyacids. their halogenated. 
sulphonated. nitrated or nitrosated derivanves: 
- Acyclic polycarborylic acids, their anhydrides, halides, peroxides, perorvacids and chesr 
derivanves: 
- - Other 
Other: 
- ltacomc acid, its sala and esters 
CarboxyUc acids with additional oxygen function and their anhydrides, halides, peroxides and 
peroxyaods; their halogenated, sulphonated. nitrated or nitrosated derivanves : 
- Carborvuc sods with alcohol function but without ocher oxygen function, their anhydrides, 
halides, peroxides, pcroxyacids and their derivatives : 
- - Lactic acid, its salts and esters 
- - Omc acid 
- - Salts and esters of citric acid 
Other: 
Other: 
- Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, hcpcasacchanc acid, their 
sala and esters 
Heterocyclic compounds with oxygen hctcro-stom(i) only: 
- Compounds containing an unfuscd furan ring (whether or not hydrogenated) in the strucrure: 
Other: 
- Anhydrous mannitol and sorbitol compounds, excluding malrol and isomaltpl MOB 
MOB 
Free 
Free 
frte 
Free 
Free 
fret 
Free 
frtt 
Free 
Free 
66 
CNeoot 
2932 90 
2932 90 70 
: 2932 90 90 
2940 
2940 00 90 
2941 
2941 10 
3001 
3001 90 
3001 90 91 
3501 
3501 10 
3501 10 10 
3501 10 50 
3501 10 90 
3501 90 
3505 
3505 10 
3505 10 10 
3505 10 50 
3505 10 90 
3505 20 
3506 
3506 10 
ex 3506 10 90 
3506 99 
3506 99 90 Description 
- Other: 
- - Cyclic acetals and internal hemiacetals. whether or not with other oxygen functions, and 
their halogenated. sulphonated. nitrated or nitrosated derivanves : 
- a - Mcthylglucotedc 
Other: 
- Anhydrous mannitol and sorbitol compounds, excluding maltol and isomaltol 
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructovc : sugar cchcaa 
and sugar esters, and their salts, ocher than produce of heading Nos 2537. 2931 or 2939 : 
- Other 
Axiabtoocj 
- Penicillins and their derivanves with a pcnicillanic acid structure; sain thereof 
Glands and other organs for organo-chcrapcutic uses, dried, whether or not powdered ; caxtacts 
of glands or ocher organs or of their secretions for organo-therapeutic uses ; heparin and io sala ; 
other human or animal substances prepared for therapeutic or prophybcnc uscv not elsewhere 
specified or included: 
- Other: 
Other. 
- - - Heparin and its salrs 
Casein, casemates and ocher casein derivanves: casein glues: 
- Casein : 
- - For the manufacture of regenerated textile fibres ('] 
- - For indusmal uses other than the manufacture of foodstuffs or fodder (') 
Other 
- Other 
Dextrms and other modified starches (for examplcpregeiahnized or esrenficd starches) : glues 
based on searches, or on dextrins or other modified starches : 
- Dcxtnns and other modified «arches : 
- - Dextrins 
- - Other modified starches: 
Searches, estenfied or etherified 
Other 
- Clues 
Prepared glues and ocher prepared adhesivcs,noc elsewhere specified or included: produces 
suitable for use as glues or adhesives^put up for retail sale as glues or adbcuves, not exceeding a 
net weight of 1 kg: 
- Products suitable for use as glues or adhesive», put up for retail sale as glues or adhesives, not 
exceeding a net weight of 1 kg: 
- - Other: 
- With a basis of sodium silicate emulsion or of resin emulsions 
- Other: 
Other: 
Other: 
- Wrrh a basis of sodium silicate emulsion or of resin emulsions La* of 
Free 
Free 
Free 
Free 
Free 
Free 
Free 
Free 
Free 
MOB 
Free 
MOB 
MOB 
It X 
Free 
frte 
(•) Entry under dm subheading, u subfect to conditions laid down in the relevant Community provtsjocu. 
67 
CN 
W09 
10 
91 
92 
m 3109 99 
ex 3X23 10 
3123 60 
3*23 90 
«s 3123 90 40 
ex 3*23 90 99 
3911 
ox 3911 10 
391190 
ex 3911 90 10 
ex 3911 90 90 
3913 
3913 90 
et 3913 90 90 DcacnpTioB 
ftnishrng agents, dye carriers to accelerate the dyeing or fixing of dyesruffj and ocher produco 
and prépara bom (for crrampir. dressings and mordants), of a kind used in the ternie, paper, 
or like industries, not elsewhere speaficd or included : 
- With a basis of amylaceous substances 
- Other: 
- — Of a kind used in the textile industry : 
— Osnrammg search or products derived from starch 
- - Of a kind used in che paper industry : 
— Containing starch or products derived from search 
-- Other: 
— Containing starch or products derived from starch 
Prepared binders for foundry moulds or cores; chemical produces and preparations of the 
chemical or allied industries (including those consisting of mixtures of natural products), not 
cbewhere spcrafv-d or included; residual products of the chemical or allied industries, not i 
elsewhere sprnfird or included : 
- Prepared binders for foundry moulds or cores : 
— Based on rrntbcoc resins 
- Sorbitol ocher than that of subheading 2905 *4 
- Other: 
- — Pyroligrures (for example, of calcium); crude calcium tartrate; crude calaum citrate. 
- Crude calcium citrate 
Other: 
Other: 
- Produco of sorbitol cracking 
Petroleum rcsms. couraarone-indene resins, polytcrpcnes, polysulphides, poiysulphones and 
ocher products specified in noce 3 to this chapter, not elsewhere specified or included, in primary 
forrfts : 
- Petroleum resins, coumaronc. indenc or coumarone-indenc resins and polyterpenes : 
- Adhesives with a basis of resin emulsions 
- Ocher: 
- — Coodemabon or rearrangement porrrrserixarion products whether or not chemicaliy 
mortified : 
— Adhesives with a basis of resin emulsions 
- - Other: 
— Adhesives with a basis of resin emulsions 
Natural polymers (for example, alginic acid) and modified natural polymers (for example, 
hardened proteins, chemical derivatives of natural rubber), not cbewhere specified or included, 
m primary forms : 
- Other: 
-- Other: 
— Dextrin 
— Other, exduding hardened proteins MOB 
max 20 X 
Free 
Free 
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68 
PROTOCOL No 3 
concerning the définition of doe concept of 'origînacing products' and methods of 
administrative cooperation 
69 
PROTOCOL 
concerning the definition of the concept of "originating products' 
and methods of administrative cooperation 
TITLE I 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS' 
Article 1 
OrIgIn crIter la 
1. For the purpose of Implementing the Agreement the following products 
shall be considered as: 
1) Products originating In the Faroe Islands: 
(a) products wholly obtained In the Faroe Islands; 
(b) products obtained in the Faroe Islands In the manufacture of 
which products other than those referred to In (a) are used, 
provided that: 
I) the said products have undergone sufficient working or 
processing within the meaning of Article 3 of this Protocol, 
or that 
II) those products are originating In the Community within the 
meaning of this Protocol; 
2) Products originating in the Community; 
(a) products wholly obtained In the Community; 
(b) products obtained In the Community In the manufacture of which 
products other than those referred to In (a) are used, provided 
that: 
i) the said products have undergone sufficient working or 
processing within the meaning of Article 3 of this Protocol, 
or that 
II) those products are originating In the Faroe Islands within 
the meaning of this Protocol. 
2. Notwithstanding paragraph 1(1)(b)(ll), products originating In the 
Community, within the meaning of this Protocol, and exported from the 
Faroe Islands Into the Community In the same state or having 
undergone In the Faroe Islands no working or processing going beyond 
that referred to In Article 3, third paragraph, retain their origin. 
Notwithstanding paragraph K2)(b)(ll), products originating in the 
Faroe Islands, within the meaning of this Protocol, and exported from 
the Community Into to the Faroe Islands or having undergone In the 
Community no working or processing going beyond that referred to in 
Article 3, third paragraph, retain their origin. 
70 
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Article 2 
Wholly obtained products 
1. Within the meaning of Article 1, paragraph 1(1)(a) and (2)(a), the 
following shall be considered as wholly obtained either In the 
Community or In the Faroe Islands: 
(a) mineral products extracted from their soil or from their 
seabed; 
(b) vegetable products harvested therein; 
(c) live animals born and raised therein; 
(d) products from live animals raised therein; 
(e) products obtained by hunting or fishing conducted therein-, 
(f) products of sea fishing and other products taken from the sea 
by their vessels; 
(g) products made aboard their factory ships exclusively from 
products referred to In subparagraph (f); 
(h) used articles collected there fit only for the recovery of raw 
mater I a I s ; 
(I) waste and scrap resulting from manufacturing operations 
conducted therein; 
(j) goods produced there exclusively from the products specified In 
subparagraphs (a) to (I). 
2. The term "their vessels" In paragraph 1(f) shall apply only to 
vessels: 
which are registered or recorded in the Faroe Islands or in a 
Member States of the Community; 
which sail under the flag of the Faroe Islands or of a Member 
State of the Community; 
which are owned to an extent of at least 50% by nationals of 
Member States of ! thje Community, residents or non-residents of 
the Faroe islands, or by a company with Its head office In one 
of these States or the Faroe Islands, of which the manager or 
managers, chairman of the board of directors or the supervisory 
board, and the majority of the members of such boards are 
nationals of Member States of the Community, residents or non­
residents of the Faroe Islands and of which. In addition, in 
the case of partnerships or limited companies, at least half 
the capital belongs to these States, to the Faroe Islands, to 
their public bodies or their nationals; 
71 
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of which the master and officers are nationals of Member States 
of the Community, residents or non-residents of the Faroe 
1 s Iands; 
of which at least 75X of the crew are nationals of Member 
States of the Community, residents or non-residents of the 
Faroe Islands. 
3. The terms "Faroe islands" and "the Community" shall also cover the 
territorial waters which surround the Faroe Islands and the Member 
States of the Community. 
Sea-going vessels. Including factory ships, on which the fish 
caught Is worked or processed shall be considered as part of the 
territory of the Community or of the Faroe Islands provided that 
they satisfy the conditions set out In paragraph 2. 
Article 3 
Sufficiently processed products 
1. For the purposes of Article 1, non-orIginatIng materials are 
considered to be sufficiently worked or processed when the product 
obtained Is classified In a heading which is different from that In 
which all the non-originating materials used in its manufacture are 
classified, subject to paragraphs 2 and 3. 
The expressions "chapters" and "headings" used In this Protocol 
shall mean the chapters and the headings (four-digit codes) used in 
the nomenclature which makes up the Harmonized Commodity 
Description and Coding System (hereinafter referred to as "the 
Harmonized System" or HS). 
The expression "classified" shall refer to the classification of a 
product or material under a particular heading. 
2. For a product mentioned in columns 1 and 2 of the list in Annex II, 
the conditions set out in column 3 for the product concerned must 
be fulfilled Instead of the rule In paragraph 1. 
For the products of Chapters 84 to 91 Inclusive, as an alternative 
to satisfying the conditions set out In column 3, the exporter may 
opt to apply the conditions set out In column 4 Instead. 
(a) Where In the list In Annex II a percentage rule is applied In 
determining the originating status of a product obtained in the 
Community or In the Faroe Islands, the value added by the 
working or processing shall correspond to the ex-works price of 
the product obtained, less the value of third-country materials 
Imported Into the Community, or the Faroe Islands. 
(b) The term "value" In the list In Annex II shall mean the customs 
value at the time of the Import of the non-originating 
materials used or, If this Is not known and cannot be 
ascertained, the first ascertainable price paid for these 
materials in the territory concerned. ^2 
- 4 -
Where the value of the originating materials used needs to be 
established, the provisions of the above subparagraph shall be 
applled mutatis mutandis. 
(c) The term "ex-works price" In the list In Annex II shall mean 
the price paid for the product obtained to the manufacturer in 
whose undertaking the last working or processing Is carried 
out, provided the price Includes the value of all the materials 
used In manufacture, minus any internal taxes which are, or may 
be repaid when the product obtained is exported. 
(d) "Customs value" shall be understood as the value determined In 
accordance with the Agreement on Implementation of Article VII 
of the General Agreement on Tariffs and Trade, established in 
Geneva on 12 April 1979. 
3. For the purpose of implementing paragraphs 1 and 2 the following 
shall be considered as Insufficient working or processing to confer 
the status of originating products, whether or not there is a 
change of heading: 
(a) operations to ensure the preservation of products In good 
condition during transport and storage (ventilation, spreading 
out, drying, chilling, placing In salt, sulphur dioxide or 
other aqueous solutions, removal of damaged parts, and like 
operat ions); 
(b) simple operations consisting of removal of dust, sifting or 
screening, sorting, classifying, matching (Including the 
making-up of sets of articles, washing, painting, cutting up); 
(c) I) changes of packaging and breaking up and assembly of 
consignments; 
Ii) simple placing In bottles, flasks, bags, cases, boxes, 
fixing on cards or boards etc., and all other simple 
packaging operations; 
(d) affixing marks, labels and other like distinguishing signs on 
products or their packaging; 
(e) simple mixing of products, whether or not of different kinds, 
where one or more components of the mixtures do not meet the 
conditions laid down in this Protocol to enable them to be 
considered as originating either In the community or In the 
Faroe Islands; 
(f) simple assembly of parts of articles to constitute a complete 
art icle; 
(g) a combination of two or more operations specified In 
subparagraph (a) to (f); 
(h) slaughter of animals. 73 
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Article 4 
Neutral elements 
In order to determine whether a product originates In the Community or 
the Faroe Islands, It shall not be necessary to establish whether the 
electrical power, fuel, plant and equipment and machines and tools used 
to obtain such product or whether any materials or products used in the 
course of production which do not enter and which were not Intended to 
enter Into the final composition of the product originate in third 
countrles or not. 
Article 5 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched with a piece of 
equipment, machine, apparatus or vehicle which are part of the normal 
equipment and Included In the price thereof or are not separately 
invoiced are regarded as one with the piece of equipment, machine, 
apparatus or vehicle in question. 
Art Id© 6 
Sets 
Sets, as defined in General Rule 3 of the Harmonized System, shall be 
regarded as originating when all component articles are originating 
products. Nevertheless, when a set Is composed of originating and non-
originating articles, the set as a whole shall be regarded as 
originating provided that the value of the non-orIglnatIng articles 
does not exceed 15% of ex-works price of the set. 
Article 7 
Direct transport 
The preferential treatment provided for under the Agreement applies 
only to products or materials which are transported between the 
territory of the Community or of the Faroe Islands without entering 
any other territory. However, goods constituting one single 
consignment may be transported through territory other than that of 
the Community or the Faroe Islands, with, should the occasion 
arise, transhipment or temporary warehousing In such territory, 
provided that the goods have remained under the surveillance of the 
customs authorities In the country of transit or of warehousing and 
that they have not undergone operations other than unloading, 
reloading or any operation designed to preserve them In good 
condition. *f ^ 
_ 6 -
2. Evidence that the conditions referred to In paragraph 1 have been 
fulfilled shall be supplied to the responsible customs authorities 
by the production of: 
(a) a through bill of lading issued In the exporting country or 
territory covering the passage through the country of transit; 
(b) or a certificate Issued by the customs authorities of the 
country of transit: 
giving an exact description of the goods, 
stating the' dates of unloading and reloading of the goods 
or of the embarkation or disembarkation, identifying the 
ships used, 
certifying the conditions under which the goods remained in 
the transit country; 
(c) or falling these, any substantiating documents. 
Article 8 
Territorial requirement 
The conditions set out In this Title relative to the acquisition of 
originating status must be fulfilled without Interruption In the 
Community or the Faroe Islands. 
If originating goods exported from the Community or the Faroe Islands 
to another country are returned, they must be considered as non-
origlnatlng unless It can be demonstrated to the satisfaction of the 
customs authorities that: 
the goods returned are the same goods as those exported, and 
they have not undergone any operation beyond that necessary to 
preserve them In good condition while In that country. 
TITLE II 
PROOF OF ORIGIN 
Article 9 
Movement certificate EUR.1 
Evidence of originating status of products, within the meaning of this 
Protocol, shall be given by a movement certificate EUR.1, a specimen of 
which appears In Annex I I I to this Protocol. 
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Article 10 
Normal procedure for the Issue of certificates 
1. A movement certificate EUR.1 shall be Issued on application having 
been made In writing by the exporter or, under the exporter's 
responsibility, by his authorized representative. Such application 
shall be made on a form, a specimen of which appears in Annex III 
to this Protocol, which shall be completed In accordance with this 
Protocol. 
Applications for movement certificates EUR.1 must be preserved for 
at least two years by the customs authorities of the exporting 
country or territory. 
2. The exporter or his representative shall submit with his request 
any appropriate supporting document proving that the products to be 
exported are such as to qualify for the Issue of a movement 
certificate EUR.1. 
He shall undertake to submit at the request of the appropriate 
authorities, any supplementary evidence they may require for the 
purpose of establishing the correctness of the originating status 
of the products eligible for preferential treatment and shall 
undertake to agree to any Inspection of his accounts and to any 
check on the processes of the obtaining of the above products 
carried out by the said authorities. 
Exporters must keep for at least two years the supporting documents 
referred to in this paragraph. 
3. A movement certificate EUR.1 may be Issued only where it can serve 
as the documentary evidence required for the purpose of 
implementing the agreement. 
4. The movement certificate EUR.1 shall be Issued by the customs 
authorities of the Faroe Islands If the goods to be exported can be 
considered as products originating in the Faroe Islands within the 
meaning of Article 1 paragraph 1 (1) of this Protocol. The 
movement certificate EUR.1 shall be Issued by the customs 
authorities of a Member State of the European Economic Community If 
the goods to be exported can be considered as products originating 
in the Community within the meaning of Article 1 paragraph 1 (2) of 
this Protocol. 
5. The customs authorities of the Member States of the Community or 
the Faroe Islands may Issue movement certificates EUR.1 under the 
conditions laid down In this Protocol If the goods to be exported 
can be considered as products originating In the Faroe Islands or 
the Community within the meaning of Article 1, paragraph 2 of this 
Protocol and provided that the goods covered by the movement 
certificates EUR.1 are in the Community or In the Faroe Islands. 
In these cases, the movement certificates EUR.1 shall be issued 
subject to the presentation of the proof of origin previously 
issued or made out. This proof of origin must be kept for at least 
two years by the customs authorities of the exporting state or 
territory. HQ 
- 8 -
6. Since the movement certificate EUR.1 constitutes the documentary 
evidence for the application of the preferential tariff and quota 
arrangements laid down In the Agreement, It shall be the 
responsibility of the customs authorities of the exporting country 
to take any steps necessary to verify the origin of the goods and 
to check the other statements on the certificate. 
7. For the purpose of verifying whether the conditions stated In 
paragraphs 4 and 5 have been met, the customs authorities shall 
have the right to call for any documentary evidence or to carry out 
any check which they consider appropriate. 
8. It shall be the responsibility of the customs authorities of the 
exporting State or territory to ensure that the forms referred to 
in paragraph 1 are duly completed. In particular, they shall check 
whether the space reserved for the description of the products has 
been completed In such a manner as to exclude all possibility of 
fraudulent additions. To this end, the description of the products 
must be Indicated without leaving any blank lines. Where the space 
Is not completely filled a horizontal line must be drawn below the 
last line of the description, the empty space being crossed 
through. 
9. The date of Issue of the movement certificate must be Indicated In 
the part of the certificate reserved for the customs authorities. 
10. A movement certificate EUR.1 shall be Issued by the customs 
authorities of the exporting State or territory when the products 
to which it relates are exported. It shall be made available to 
the exporter as soon as actual export has been effected or ensured. 
Article 11 
ssue of EUR.1 retrospectively 
1. In exceptional circumstances a movement certificate EUR.1 may also 
be Issued after export of the products to which It relates if It 
was not Issued at the time of export because of errors or 
Involuntary omissions or special circumstances. 
2. For the Implementation of paragraph 1, the exporter must In the 
appiI cat Ion: 
Indicate the place and date of export of the products to which 
the certificate relates, 
certify that no movement certificate EUR.1 was issued at the 
time of export of the products In question, and state the 
reasons. 
11 
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3. The customs authorities may issue a movement certificate EUR.1 
retrospectively only after verifying that the Information supplied 
In the exporter's application agrees with that in the corresponding 
file. 
Certificates Issued retrospectively must be endorsed with one of 
the following phrases: 
'NACHTRXGLICH AUSGESTELLT'. 'DELIVRE A POSTERIORI', RILASCIATO A 
POSTERIORI*, 'AFGEGEVEN A POSTERIORI', 'ISSUED RETROSPECTIVELY*. 
'UDSTEDT EFTERFOLGENDE', [GREEK VERSION], 'EXPEDIDO A POSTERIORI', 
'EMITADO A POSTERIORI', [FAROESE VERSION]. 
4. The endorsement referred to In paragraph 3 shall be inserted In the 
"Remarks" box on the movement certificate EUR.1. 
Article 12 
Issue of a duplicate EUR.1 
1. in the event of the theft, loss or destruction of a movement 
certificate EUR.1, the exporter may apply to the customs 
authorities which Issued It for a duplicate made out on the basis 
of the export documents In their possession. 
2. The duplicate Issued in this way must be endorsed with one of the 
foi lowing words: 
'DUPLIKAT', 'DUPLICATA', 'DUPLICATO*. 'DUPLICAAT', 'DUPLICATE', 
[GREEK VERSION], 'DUPLICADO*. 'SEGUNDA VIA*, [FAROESE VERSION]. 
3. The endorsement referred to In paragraph 2 shall be Inserted in the 
"Remarks" box on the movement certificate EUR.1. 
4. The duplicate, which must bear the date of Issue of the original 
movement certificate EUR.1, shall take effect as from this date. 
Article 13 
Simplified procedure for the issue of certificates 
1. By way of derogation from Articles 10, 11 and 12 of this Protocol, 
a simplified procedure for the Issue of EUR.1 movement certificates 
can be used in accordance with the following provisions. 
78 
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2. The customs authorities In the exporting State or territory may 
authorize any exporter, hereinafter referred to as 'approved 
exporter', making frequent shipments for which EUR.1 movement 
certificates may be Issued and who offer, to the satisfaction of 
the competent authorities, all guarantees necessary to verify the 
originating status of the products, not to submit to the customs 
office of the exporting State or territory at the time of export 
either the goods or the application for an EUR.1 certificate 
relating to those goods, for the purpose of obtaining an EUR.1 
certificate under the conditions laid down In Article 10 of this 
Protocol. 
3. The authorization referred to in paragraph 2 shall stipulate, at 
the choice of the competent authorities, that box No. 11 "Customs 
endorsement" of the EUR.1 movement certificate must : 
(a) either be endorsed beforehand with the stamp of the competent 
customs office of the exporting State or territory and the 
signature, which may be a facsimile, of an off leal of that 
office, or 
(b) be endorsed by the approved exporter with a special stamp which 
has been approved by the customs authorities of the exporting 
State or territory and corresponds to the specimen given In 
Annex V of this Protocol. Such stamp may be pre-prlnted on the 
forms. 
4. In the cases referred to in paragraph 3 (a), one of the following 
phrases shall be entered in box No 7 'Remarks' of the EUR.1 
movement certificate 'Procedlmlento simplifIcado', 'Forenklet 
procedure', 'Verelnfachtes Verfahren', (greek version), 'Simplified 
procedure', 'Procédure simplifiée', 'Procedure semplIfIcata', 
'Vereenvoudlgde procedure', 'Procedlmento SimplifIcado', (Faroese 
version). 
5. Box No 11 'Customs endorsement' of the EUR.1 certificate shall be 
completed If necessary by the approved exporter. 
6. The approved exporter shall, If necessary, Indicate in box No 13 
'Request for verification' of the EUR.1 certificate the name and 
address of the authority competent to verify such certificate. 
7. Where the simplified procedure Is applied, the customs authorities 
of the exporting State or territory may prescribe the use of EUR.1 
certificates bearing a distinctive sign by which they may be 
Identified. 
79 
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8. In the authorization referred to in paragraph 2 the competent 
authorities shall specify In particular : 
(a) the conditions under which the applications for EUR.1 
certificates are to be made, 
(b) the conditions under which these applications are to be kept 
for at least two years, 
(c) in the cases referred to In paragraph 3 (b) the authority 
competent to carry out the subsequent verification referred to 
In Article 25 of this Protocol. 
9. The Customs authorities of the exporting State or territory may 
declare certain categories of goods Ineligible for the special 
treatment provided for in paragraphe 2. 
10. The customs authorities shall refuse the authorization referred to 
In paragraph 2 to exporters who do not offer all the guarantees 
which they consider necessary. The competent authorities may 
withdraw the authorization at any time. They must do so where the 
approved exporter no longer satisfies the conditions or no longer 
offers these guarantees. 
11. The approved exporter may be required to inform the competent 
authorities, in accordance with the rule which they lay down, of 
the goods to be dispatched by him, so that such authorities may 
make any verification they think necessary before the departure of 
the goods. 
12. The customs authorities of the exporting State or territory may 
carry out any check on approved exporters which they consider 
necessary. Such exporters must allow this to be done. 
13. The provisions of this Article shall be without prejudice to the 
application of the rules of the Community and of the Member States 
concerning customs formalities and the use of customs documents. 
Article 14 
Replacement of certificates 
It shall at any time be possible to replace one or more movement 
certificates EUR.1 by one or more other certificates provided that this 
is done at the customs office where the goods are located. 
(6) 80 
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Article 15 
Validlty of cert IfIcates 
1. A movement certificate EUR.1 must be submitted, within 4 months of 
the date of Issue by the customs authorities of the exporting State 
or territory, to the customs office of the Importing State or 
territory where the products are entered. 
2. Movement certificates EUR.1 which are submitted to the customs 
authorities of the Importing State or territory after the final 
date of presentation specified in paragraph 1 may be accepted for 
the purpose of applying preferential treatment, where the failure 
to submit the certificates by the final date set Is due to reasons 
of force majeure or exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of 
the importing State or territory may accept the certificates where 
the products have been submitted to them before the said final 
date. 
Article 16 
Exhibitions 
Products sent from the Community or the Faroe Islands for 
exhibition in a country other than a Member State of the Community 
or the Faroe islands and sold after the exhibition for Importation 
Into the Faroe Islands or the Community shall benefit on 
Importation from the provisions of the Agreement on condition that 
the products meet the requirements of this Protocol entitling them 
to be recognized as originating In the Community or the Faroe 
Islands and provided that It Is shown to the satisfaction of the 
customs authorities that : 
(a) an exporter has consigned these products from the Community or 
the Faroe Islands to the country in which the exhibition Is 
held and has exhibited them there; 
(b) the products have been sold or otherwise disposed of by that 
exporter to someone In the Community or the Faroe Islands; 
(c) the products have been consigned during the exhibition or 
Immediately thereafter to the Community or the Faroe Islands In 
the state in which they were sent for exhibition; 
(d) the products have not, since they were consigned for 
exhibition, been used for any purpose other than demonstration 
at the exhibit ion. 
81 
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2. A movement certificate EUR.1 must be produced to the customs 
authorities In the normal manner. The name and address of the 
exhibition must be Indicated thereon. Where necessary, additional 
documentary evidence of the nature of the products and the 
conditions under which they have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, Industrial, agricultural or 
crafts exhibition, fair or similar public show or display which is 
not organized for private purposes In shops or business premises 
with a view to the sale of foreign products, and during which the 
products remain under customs control. 
Article 17 
Submission of certificates 
Movement certificates EUR.1 shall be submitted to the customs 
authorities In the Importing State or territory In accordance with the 
procedures laid down by that State or territory. The said authorities 
may require a translation of a certificate. They may also require the 
Import declaration to be accompanied by a statement from the Importer 
to the effect that the products meet the conditions required for the 
Implementation of the Convention. 
Art Icle 18 
Importation by instalments 
Without prejudice to Article 3, paragraph 3 of this Protocol, where, at 
the request of the person declaring the goods at the customs, a 
dismantled or non-assembled article falling within Chapter 84 or 85 of 
the harmonized system Is Imported by instalments on the conditions laid 
down by the competent authorities, it shall be considered to be a 
single article and a movement certificate may be submitted for the 
whole article upon Import of the first Instalment. 
Article 19 
Preservation of certificates 
Movement certificates EUR.1 shall be preserved by the customs 
authorities of the Importing State or territory In accordance with the 
rules in force In that State or territory. 
82 
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Article 20 
Form EUR.2 
1. Notwithstanding Article 9, the evidence of originating status, 
within the meaning of this Protocol, for consignments containing 
only originating products and whose value does not exceed ECU 4,800 
per consignment, shall be given by a form EUR.2, a specimen of 
which appears In Annex IV to this Protocol. 
2. The form EUR.2 shall be completed and signed by the exporter or, 
under the exporters responsibility, by his authorized 
representative In accordance with this Protocol. 
3. A form EUR.2 shall be completed for each consignment. 
4. The exporter who applied for the form EUR.2 shall submit at the 
request of the customs authorities of the exporting country or 
territory all supporting documents concerning the use of this form. 
Article 21 
Discrepancies 
The discovery of slight discrepancies between the statements made In 
the movement certificate EUR.1, In the form EUR.2 and those made In the 
documents submitted to the customs office for the purpose of carrying 
out the formalities for Importing the products shall not Ipso f&cto 
render the document null and void If it Is duly established that it 
corresponds to the products submitted. 
Article 22 
Exemptions from proof of origin 
Products sent as small packages to private persons or forming part 
of travellers' personal luggage shall be admitted as originating 
products without requiring the production of a movement 
certificate EUR.1 or the completion of form EUR.2, provided that 
such products are not Imported by way of trade and have been 
declared as meeting the conditions required for the application of 
the agreement, and where there is no doubt as to the veracity of 
such déclarât Ion. 
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2. Imports which are occasional and consist solely of products for the 
personal use of the recipients or travellers or their families 
shall not be considered as Imports by way of trade if it Is evident 
from the nature and quantity of the products that no commercial 
purpose is in view. 
Furthermore, the total value of these products must not exceed 
ECU 340 in the case of small packages or ECU 960 in the case of the 
contents of travellers' personal luggage. 
Article 23 
Amounts expressed In ECU 
1. Amounts in the national currency of the exporting State or 
territory equivalent to the amounts expressed in ECU shall be fixed 
by the exporting State or territory and communicated to the other 
parties to the Agreement. When the amounts are more than the 
corresponding amounts fixed by the importing State or territory, 
the latter shall accept them if the goods are invoiced in the 
currency of the exporting State. 
If the goods are Invoiced In the currency of another Member State 
of the Community the importing State or territory shall recognize 
the amount notified by the country concerned. 
2. Up to and including 30 April 1993, the ECU, to be used in any given 
national currency shall be the equivalent In that national currency 
of the ECU as at 3 October 1990. For each successive period of two 
years, It shall be the equivalent In that national currency of the 
ECU as at the first working day In October in the year Immediately 
preceding that two-year period. 
TITLE III 
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
Article 24 
Communication of Impressions of stamps 
The customs authorities of the Member States and the Faroe islands 
shall provide each other, through the Commission of the European 
Communities, with specimen impressions of stamps used in their customs 
offices for the Issue of EUR.1 certificates. 
84 
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Article 25 
Verification of movement certificates EUR.1 and of forms EUR.2 
1. Subsequent verification of movement certificates EUR.1 and of forms 
EUR.2 shall be carried out at random or whenever the customs 
authorities of the Importing State or territory have reasonable 
doubts as to the authenticity of the document or the accuracy of 
the information regarding the true origin of the products In 
quest ion. 
2. In order to ensure the proper application of this Protocol, the 
Member States of the Community and the Faroe Islands shall assist 
each other, through their respective customs administrations, in 
checking the authenticity of movement certificates EUR.1 and the 
forms EUR.2 and the accuracy of the Information concerning the 
actual origin of the products concerned. 
3. For the purpose of Implementing paragraph 1, the customs 
authorities of the importing State or territory shall return the 
movement certificate EUR.1 or form EUR.2, or a photocopy thereof, 
to the customs authorities of the exporting State or territory, 
giving, where appropriate, the reasons of form or substance for an 
enquiry. 
The relevant commercial documents or a copy thereof, shall be 
attached to the certificate EUR.1 or form EUR.2 and the customs 
authorities shall forward any Information that has been obtained 
suggesting that the particulars given on the said certificate or 
the said form are Inaccurate. 
If the customs authorities of the Importing State or territory 
decide to suspend execution of the provisions of the agreement 
while awaiting the results of the verification, they shall offer to 
release the products to the importer subject to any precautionary 
measures judged necessary. 
4. The customs authorities of the Importing State or territory shall 
be Informed of the results of the verification as soon as possible. 
These results must be such as to make It possible to determine 
whether the disputed movement certificate EUR.1 or form EUR.2 apply 
to the products can, In fact, qualify for the application of the 
preferential arrangements. 
85 
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5. Disputes which cannot be settled between the customs authorities 
of the Importing State or territory and those of the exporting 
State or territory, or those which raise a question as to the 
interpretation of this Protocol, shall be submitted to the [Customs 
Committee]. 
6. For the purpose of the subsequent verification of movement 
certificates EUR.1, the customs authorities of the exporting 
country must keep the export documents, or copies of certificates 
used in place thereof, for at least two years. 
Article 26 
Sanct ions 
Penalties shall be imposed on any person who draws up, or causes to be 
drawn up, a document which contains Incorrect particulars for the 
purpose of obtaining a preferential treatment for products. 
Article 27 
Free zones 
The Member States and the Faroe Islands shall take all necessary steps 
to ensure that products traded under cover of a movement certificate 
EUR.1, which in the course of transport use a free zone situated in 
their territory, are not substituted by other goods and that they do 
not undergo handling other than normal operations designed to prevent 
their deterioration. 
TITLE IV 
THE CANARY ISLANDS, CEUTA AND MELILLA 
Article 28 
Application of the Protocol 
1. The term 'Community' used In this Protocol does not cover the 
Canary Islands, Ceuta or Mel il la. The term 'products originating 
In the Community' does not cover products originating In these 
zones. 
2. This protocol shall apply mutatis mutandis to products originating 
in the Canary Islands, Ceuta and Mel 11 la, subject to particular 
conditions set out in Article 29. 
86 
- 18 -
Article 29 
Special conditions 
1. The following provisions shall apply instead of Article 1 and 
references to that Article shall apply mutatis mutandis to this 
Article. 
2. Providing they have been transported directly In accordance with 
the provisions of Article 7, the following shall be considered as: 
(1) Products originating In the Canary Islands, Ceuta and Mel il la: 
(a) products wholly obtained In the Canary Islands, Ceuta and 
Mel111 a ; 
(b) products obtained In the Canary Islands, Ceuta and Mel I I la 
In the manufacture of which products other than those 
referred to in (a) are used, provided that: 
(I) the said products have undergone sufficient 
working or processing within the meaning of Article 
3 of this Protocol, or that 
(II) those products are originating in the Faroe Islands 
or the Community within the meaning of this 
Protocol provided that they have been submitted to 
working or processing which goes beyond the 
Insufficient working or processing referred to In 
Article 3, paragraph 3. 
(2) Products originating In the Faroe Islands: 
(a) products wholly obtained In the Faroe Islands 
(b) products obtained In the Faroe Islands In the manufacture 
of which products other than those referred to In (a) are 
used, provided that: 
(I) the said products have undergone sufficient working 
or processing within the meaning of Article 3 of 
this Protocol, or that 
(II) those products are originating In the Canary 
Islands, Ceuta and Mel 11 la or the Community within 
the meaning of this Protocol provided that they 
have been submitted to working or processing which 
goes beyond the Insufficient working or processing 
referred to In Article 3, paragraph 3. 
87 
- 19 -
3. The Canary Islands, Ceuta and Mel il la shall be considered as a 
single territory. 
4. The exporter or his authorized representative shall enter "Faroe 
Islands" and "Canary Islands, Ceuta and Mel il la" In box 2 of 
movement certificates EUR.1. In addition, In the case of products 
originating In the Canary Islands, Ceuta and Mel il la, this shall be 
indicated In box 4 of movement certificates EUR.1. 
5. The Spanish customs authorities shall be responsible for the 
application of this Protocol In the Canary Islands, and in Ceuta 
and Me 1111 a. 
6. Article 30 shall not apply to trade between the Canary Islands, 
Ceuta and Mel I I la, on the one hand, and the Faroe Islands on the 
other. 
TITLE V 
FINAL PROVISIONS 
Article 30 
Drawback and exemptions from customs duties 
1. Without prejudice to the provisions of Article 1 of Protocol 2 and 
Article 1 of Protocol 4, products which are of the kind to which 
the Agreement applies, and which are used in the manufacture of 
products for which a movement certificate EUR.1 or a form EUR.2 are 
issued or completed, can only be the subject of drawback of customs 
duty or benefit from an exemption from customs duty of whatever 
kind when products originating In the Community or the Faroe 
Islands are concerned. 
2. In this Article, the term 'customs duty' also means charges having 
an effect equivalent to customs duty. 
88 
- 20 
Article 31 
Petroleum products 
The products set out In Annex VI shall be temporarily excluded from the 
scope of this Protocol. Nevertheless, the arrangements regarding 
administrative cooperation and Article 30 shall apply mutat is 
mutandis, to these products. 
Article 32 
Amendments to the Protocol 
The Joint Committee may decide to amend provisions of this Protocol. 
Article 33 
Annexes 
The Annexes to this Protocol shall form an Integral part thereof 
Article 34 
Implementation of the Protocol 
The Community and the Faroe Islands shall each take the steps necessary 
to implement this Protocol. 
89 
LIST OF ANNEXES 
Annex I : Notes 
Annex II: List of working and processing within the meaning of Article 
3, paragraph 2 
Annex III: Specimen of movement certificate EUR.1 
Annex IV: Specimen of Form EUR.2 
Annex V: Specimen Impression of the stamp referred to In Article 13, 
paragraph 3 (b) 
ANNEX VI: List of products referred to In Article 31 which are 
temporarily excluded from the scope of this Protocol. 
80 
ANNEX I 
HQIE2 
Foreword 
These notes shall apply, where appropriate, to all manufactured products 
using non-originating materials, even If they are not subject to specific 
conditions contained in the list In Annex II but are subject Instead to the 
change of heading rule set out In Article 3. paragraph 1. 
Note 1 : 
1.1 The first two columns In the list describe the product obtained. The 
first column gives the heading number or chapter number used In the 
Harmonized System and the second column gives the description of 
goods used in that system for that heading or chapter. For each 
entry in the first two columns a rule Is specified in columns 3 or 4. 
Where, In some cases, the entry In the first column Is preceded by an 
'ex', this signifies that the rule In columns 3 or 4 applies only to 
the part of that heading or chapter as described in column 2. 
1.2 Where several heading numbers are grouped together In column 1 or a 
chapter number Is given and the description of products in column 2 
Is therefore given In general terms, the adjacent rule in columns 3 
or 4 applies to all products which, under the Harmonized System, are 
classified In headings of the chapter or In any of the headings 
grouped together In column 1. 
1.3 Where there are different rules In the list applying to different 
products within a heading, each Indent contains the description of 
that part of the heading covered by the adjacent rule in columns 3 or 
4. 
1.4 For the products of Chapters 84 to 91 Inclusive, If no origin rule is 
given in column 4, the rule set out In column 3 has to be applied. 
91 
- 2 -
Note 2: 
2.1 The term "manufacture" covers any kind of working or processing 
Including "assembly" or specific operations. However, see Note 3.5 
be Iow. 
2.2 The term "material" covers any Ingredient, raw material, component 
or part, etc., used In the manufacture of the product. 
2.3 The term "product" refers to the product being manufactured, even If 
it is intended for later use in another manufacturing operation. 
2.4 The term "goods" covers both materials and products. 
Note 3: 
3.1 In the case of any heading not In the list or any part of a heading 
that is not in the list, the "change of heading" rule set out in 
Article 3, paragraph 1 applies. If a "change of heading" condition 
applies to any entry In the list, then it Is contained In the rule In 
column 3. 
3.2 The working or processing required by a rule In columns 3 or 4 has to 
be carried out only In relation to the non-originating materials 
used. The restrictions contained In a rule In columns 3 or 4 
likewise apply only to the non-orIglnatIng materials used. 
3.3 Where a rule states that "materials of any heading" may be used, 
materials of the same heading as the product may also be used, 
subject, however, to any specific limitations which may also be 
contained In the rule. However, the expression "manufacture from 
materials of any heading, Including other materials of heading No..." 
means that only materials classified In the same heading as the 
product of a different description than that of the product as given 
In column 2 of the list may be used. 
92 
-3 -
3.4 If a product made from non-originating materials which has acquired 
originating status during manufacture by vlrture of the change of 
heading rule or Its own list rule is used as a material In the 
process of manufacture of another product, then the rule applicable 
to the product In which it is Incorporated does not apply to It. 
For example: 
An engine of heading No. 8407, for which the rule states that the 
value of the non-originating materials which may be Incorporated may 
not exceed 40% of the ex-works price, Is made from "other alloy steel 
roughly shaped by forging" of heading heading No. 7224. 
If this forging has been forged in the country concerned from a non-
originating ingot then the forging has already acquired origin by 
virtue of the rule for heading No. ex 7224 In the list. It can then 
count as originating in the value calculation for the engine 
regardless of whether it was produced in the same factory or another. 
The value of the non-origlnatIng Ingot is thus not taken Into account 
when adding up the value of the non-originating materials used. 
3.5 Even if the change of heading rule or the other rules contained In 
the list are satisfied, a product shall not acquire originating 
status if the processing carried out, taken as a whole, is 
Insufficient within the meaning of Article 3, paragraph 3. 
3.6 The unit of qualification for the application of the origin rules 
shall be the particular product which is considered as the basic unit 
when determining classification using the nomenclature of the 
Harmonized System. In the case of sets of products which are 
classified by virtue of General Rule 3 for the Interpretation of the 
Harmonized System, the unit of qualification shall be determined in 
respect of each Item In the set: this provision is equally 
applicable to sets of headings Nos. 6308, 8206 and 9605. 
Accordingly, it follows that: 
when a product composed of a group or assembly of articles Is 
classified under the terms of the Harmonized System In a single 
heading, the whole constitutes the unit of qualification. 
93 
- 4 -
when a consignment consists of a number of identical products 
classified under the same heading of the Harmonized System, each 
product must be taken Individually when applying the origin 
rules. 
Where, under General Rule 5 of the Harmonized System, packing is 
included with the pi oduct for classification purposes, It shall be 
included for the purposes of determining origin. 
Note 4 
4.1 The rule In the list represents the minimum amount of working or 
processing required and the carrying out of more working or 
processing also confers originating status; conversely, the carrying 
out of less working or processing cannot confer origin. Thus If a 
rule says that non-or Iglnat Ing material at a certain level of 
manufacture may be used, the use of such material at an earlier stage 
of manufacture is allowed and the use of such material at a later 
stage Is not. 
4.2 When a rule In the list specifies that a product may be manufactured 
from more than one material, this means that any one or more 
materials may be used. It does not require that all be used. 
For example: 
The rule for fabrics says that natural fibres may be used and that 
chemical materials, among other materials, may also be used. This 
does not mean that both have to be used; one can use one or the other 
or both. 
If, however, a restriction applies to one material and other 
restrictions apply to other materials in the same rule, then the 
restrictions only apply to the materials actually used. 
For example: 
The rule for sewing machines specifies that both the thread tension 
mechanism used and the zigzag mechanism used must originate; these 
two restrictions only apply If the mechanisms concerned are actually 
incorporated Into the sewing machine. 
94 
- 5 -
4.3 When a rule In the list specifies that a product must be manufactured 
from a particular material, the condition obviously does not prevent 
the use of other materials which, because of their inherent nature, 
cannot satisfy the rule. 
For example: 
The rule for heading No. 1904 which specifically excludes the use of 
cereals or their derivatives does not prevent the use of mineral 
salts, chemicals and other additives which are not produced from 
cereals. 
For example: 
In the case of an article made from non-woven materials. If the use 
of only non-orIglnatIng yarn Is allowed for this class of article, it 
Is not possible to start from non-woven cloth - even If non-woven 
cloths cannot normally be made from yarn. In such cases, the 
starting material would normally be at the stage before yarn - that 
is the f ibre stage. 
See also Note 7.3 in relation to textiles. 
4.4 If In a rule In the list two or more percentages are given for the 
maximum value of non-originating materials that can be used, then 
these percentages may not be added together. The maximum value of 
all the non-origlnatIng materials used may never exceed the highest 
of the percentages given. Furthermore, the individual percentages 
must not be exceeded in relation to the particular materials they 
apply to. 
Note 5 
5.1 The term "natural fibres" is used In the list to refer to fibres 
other than artificial or synthetic fibres and Is restricted to the 
stages before spinning takes place, Including waste, and, unless 
otherwise specified, the term "natural fibres" Includes fibres that 
have been carded, combed or otherwise processed but not spun. 
5.2 The term "natural fibres" Includes horsehair of heading No. 0503, 
silk of heading Nos. 5002 and 5003 as well as the wool fibres, fine 
or coarse animal hair of heading Nos. 5101 to 5105, the cotton fibres 
of heading Nos. 5201 to 5203 and the other vegetable fibres of 
heading Nos. 5301 to 5305. 
95 
- 6 -
5.3 The terms "textile pulp", "chemical materials" and "paper-making 
materials" are used In the list to describe the materials not 
classified in chapters 50 to 63, which can be used to manufacture 
artificial, synthetic or paper fibres or yarns. 
5.4 The term "man-made staple fibres" is used in the list to refer to 
synthetic or artificial filament tow, staple fibres or waste, of 
headings Nos. 5501 to 5507. 
Note 6 
6.1 In the case of the products classified within those headings in the 
list to which a reference It made to this Note, the conditions set 
out in column 3 of the list shall not be applied to any basic textile 
materials used In their manufacture which, taken together, represents 
10% or less of the total weight of all the basic textile materials 
used (but see also Notes 6.3 and 6.4 below). 
6.2 However, this tolerance may only be applied to mixed products which 
have been made from two or more basic textile materials. 
The following are the basic textile materials: 
silk, 
wool , 
coarse animals hair, 
fIne animal hair , 
horsehair, 
cotton, 
paper-making materials and paper, 
flax, 
true hemp, 
jute and other textile bast fibres, 
sisal and other textile fibres of the genus Agave, 
coconut, abaca, ramie and other vegetable textile fibres, 
synthetic man-made filaments, 
artificial man-made staple filaments, 
synthetic man-made staple fibres, 
artificial man-made staple fibres. 
For example: 
A yarn of heading No. 5205 made from cotton fibres of heading No. 
5203 and synthetic staple fibres of heading No. 5506 Is a mixed yarn. 
Therefore, non-orIglnatIng synthetic staple fibres that do not 
satisfy the origin rules (which require manufacture from chemical 
materials or textile pulp) may be used up to a weight of 10% of the 
yarn. 
7) 96 
_ 7 -
For example: 
A woollen fabric of heading No. 5112 made from woollen yarn of 
heading No. 5107 and synthetic yarn of staple fibres of heading No. 
5509 Is a mixed fabric. Therefore synthetic yarn which does not 
satisfy the origin rules (which require manufacture from chemical 
materials or textile pulp) or woollen yarn that does not satisfy the 
origin rules (which require manufacture from natural fibres, not 
carded or combed or otherwise prepared for spinning) or a combination 
of the two may be used up to a weight of 10% of the fabric. 
For example: 
Tufted textile fabric of heading No. 5802 made from cotton yarn of 
heading No. 5205 and cotton fabric of heading No. 5210 Is only a 
mixed product If the cotton fabric is itself a mixed fabric being 
made from yarns classified in two separate headings or if the cotton 
yarns used are themselves mixtures. 
For example: 
If the tufted textile fabric concerned had been made from cotton yarn 
of heading No. 5205 and synthetic fabric of heading No. 5407, then, 
obviously, the yarns used are two separate basic textile materials 
and the tufted textile fabric Is accordingly a mixed product. 
For example: 
A carpet with tufts made from both artificial yarns and cotton yarns 
and with a Jute backing Is a mixed product because three basic 
textile materials are used. Thus, any non-originating materials that 
are at a later stage of manufacture than the rule allows may be used, 
provided their total weight taken together does not exceed 10% of the 
weight of the textiles materials of the carpet. Thus, both the jute 
backing and/or the artificial yarns could be imported at that stage 
of manufacture, provided the weight conditions are met. 
6.3 In the case of fabrics Incorporating 'yarn made of polyurethane 
segmented with flexible segments of polyether whether or not g Imped' 
this tolerance Is 20% in respect of this yarn. 
6.4 In the case of fabrics incorporating strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated 
with aluminium powder, of a width not exceeding 5 mm, sandwiched by 
means of an adhesive between two films of plastic film, this 
tolerance Is 30% In respect of this strip. 
97 
- 8 -
Note 7 
7.1 In the case of those textile products which are marked in the list by 
a footnote referring to this note, textile materials, with the 
exception of linings and inter Iinings, which do not satisfy the rule 
set out in the list In column 3 for the made up product concerned may 
be used provided that they are classified In a heading other than 
that of the product and that their value does not exceed 8 % of the 
ex works price of the product. 
7.2 Any non-textile trimmings and accesorles or other materials used 
which contain textiles do not have to satisfy the conditions set out 
in column 3 even though they fall outside the scope of Note 4.3. 
7.3 In accordance with Note 4.3, any non-orIglnatIng non-textile 
trimmings and accessories or other product, which do not contain any 
textiles, may, anyway, be used freely where they cannot be made from 
the materials listed In column 3. 
For example: 
If a rule in the list says that for a particular textile Item, such 
as a blouse, yarn must be used, this does not prevent the use of 
metal Items, such as buttons, because they cannot be made from 
text ile mater la Is. 
7.4 Where a percentage rule applies, the value of trimmings and 
accessories must be taken Into account when calculating the value of 
the non-orIglnatIng materials Incorporated. 
98 
ANNEX M 
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON 
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT 
ilANUFACTURED CAN OBTAIN ORIGINATING STATUS 
99 
-2-
H.5. 
Haading 
Nb. Description of product Working or processing 
carried cut en rxjvoriginating materials 
that confers originating status 
(1) (2) (3) 
2.01 
2.02 
2.QS 
2.09 
x Q2.10 
•3.02 to 
3.05 
sUttto 
*X06 
£.08 Mast of bovire sfiirrais, fresh or chilled 
Mast of bovins animals, frozen 
Edible offal of bovine animals, swine, sheep, cpats, 
horses, asses, nules or ninnies, fresh, chilled or frozen 
Pig fat free of leen meat and paltry fat (not 
rendered), fresh, chilled, frozen, salted in orine, cried 
or stroked 
Maet and edible meet offal, salted, in brine, dried or 
arrcked; edible flours and meals of meet or meat offal, 
except for ediole flours and meals of meet or meet offal 
of sheep and cpats 
fiah, other then live fish 
Dairy products 
Biros' eggs, not in shell and egg yolks, fresh, dried, 
cocked, by steaming or by mil ing in water, moulded, 
frozen or otherwise preserved, whether or rot containing 
acted sugar or other sweetening matter Marufacture from rraterials of any heading ocept meet of 
bovine animals, frozen of heading Nb. 02.02 
rferrjfacture from materials of any heading except meat of 
bovine animals, fresh or chilled of heading ISb. 02.01 
f**erufacture fran materials of any heeding ©cept carcasses 
of headings Nbs. 02-01 to 02.03 
MBnfadUdce f ran materials of any heading except carcasses 
of heading 02.03 and poultry meet of hurting 02.07 
Nferufacture from materials of any heading except meat and 
offal of heading Nbs. 02.01 to Q2.Q6 and 02.06 or poultry 
liver of heading Nb. 02.07 
rterufacture in which all the materials of Dhepter 3 used 
mjst already be origirrating 
ten/acture f ran materials of any heading except milk or 
creem of heading Nb. 0A.Q1 or 04.02 
rteT/acture from materials of any heading except birds' 
eg^ of reading Nb. 04.07 
1G0 
-3-
H.S. 
Heading 
Nb. Description of procuct Working or processing 
carried out en narKrigineting mBterials 
that confers originating status 
(1) (2) (3) 
ex 03.02 
ex 03.05 
07.10 to 
07.13 
ex 07.10 
ex 07.11 
08.11 
08.12 
08.13 Prepared pigs', hoes' or boars' bristles and hair 
Bones and horn-cores uncorked 
Ediole vegetables, frozen or dried, provisionally 
preserved except for readings Nbs. ex 07.10 and ex 07.11 
Sweet com (uncocked or cocked by steaming or boiling in 
wattr,, frozen 
Sweet com, provisionally preserved 
Fruit and nuts, uncocked or cocked by steaming or boiling 
in veter, frozen, whether or not containing added soar 
or other swaetening matter: 
- containing added sugar 
- other 
Fruit and ruts provisionally preserved (for example, by 
«qiiphr dioxide gas, in brine, in sulphur water or in 
other preservative solutions), tut unsuitable in that 
stale for innediate oonauTption 
Fruit, dried, other than that of headings Nbs. 0B.Q1 to 
08-36; mixtures of nuts or dried fruits of this Chapter Qeening, disinfecting, sorting and stiaid^tening of 
bristles and hair 
rferuf acture in wiich all the materials of Chapter 2 used 
rrust already be orig^rtating 
rtenuf acture in which all the vegetable rreterials used must 
already be crig^reting 
f^Bnufacture fran fresh or chilled sweet com 
t-fen/acture f rem fresh or chilled sweet com 
hferufacture in which the value of any materials of 
Chapter 17 used does not exceed 30 % of the value of the 
ex-wDiks price of the procuct 
f^njfacture in which all the fruit or nuts used must 
already be originating 
f^rufacture in which all the fruit or nuts used must 
already be originating 
hferufacture in which all the fruit or nuts used rrust 
already be crigineting 
101 
-4-
H.S. 
readinq 
NO. " Description of procuct Working or prucessirg 
carried out an rtn-origiretinq materials 
that confers originating status 
(1) (2) (3) 
06.14 
ex 09.01 
ex Chap 11 
ex 11.06 
D.Q1 
ex 13.02 
113.01 
15.02 Peel of citrus fruit or melons (including watermelons), 
fresh, frozen, driea or provisionally preserved in brine, 
in Siiphur water or in other preservative solutions 
Coffee, roasted 
Prccjcts of the -ni 1 ling îrcustry; malt, starches; irulin; 
wheat gluten, except for heading No. ex II.06 
Flour arc "e=_ of" the dried, sneliec legjrujncus 
v^getaoies or" nmoinç \c. 07.13 
Lac; nature. OJ"E. resins, •curt-reLins arc baisers 
Lc-idLKL- arij t'ii^weif •oerived fro:; vHjrtanle procLcts, 
laz. fiej 
La.":: otner _ic '"at anc poultry fat. re-dered, wnethsr or 
ncr. Dressée :•- so: veit-extracted: 
=ts 
- ctner ocres o; wast 
Fats of oovine animais, sheep or cpats, raw or rendered, 
whetrer or not pressea or solvent-odracted: 
- fats fror Danes or waste l^rtufacture in which all the fruit or nuts usee mjst 
already be cjriginatinq 
hfen/acture f rem nxwroested coffee 
Nterufacture in whidn all the cereals, errihle vegetables, 
roots and titers of heading No. 07.14 or fruit used rrust 
already be originating 
Drying arc milling of leguminous vegetarjles of heading 
No. 07.06 
Nfenjfacture in which the value of any materials of headinc 
No. 13-01 used may not exceed 50 « of the ex-works price 
of the product 
Marufa'ture fron non-rmifieo mjcxiaaes ard thickeners 
Manufacture from materials of any readme except those of 
heading No. 02-03. 02-06 or 02-27 or cones of tneecànç 
No. 03-35 
f-terufacture frem meat or edible offal of swine of reading 
No. '02-03 or Û2.QS or of meet arc ediole offal of poultry 
of headirQ No. 02.07 
h-tenufacture from materials of any heading except those of 
reading No. Q2.Q1, 02-02, 02.04 or 02.06 or cones of 
reading Nb. 05.06 
Cbnt'G 
Qnt'o 
102 
-5-
H.S. 
heading 
Nb. Description of product Vbrking or processing 
carried cut on rron^rigineting materials 
that confers originating status 
(1) (2) (3) 
13.02 
(Ctrt'd) 
13.04 
ex 13.03 
13.06 
ex 13.07 to 
15.15 - other 
Fats and oils and their fractions, of fish or marine 
marmals, whether or not refined, tut not chenicelly 
rTodified: 
- solid fractions of fish nils and fats and oils of 
marine IIUIIIHIS 
- other 
Refined lanolin 
Other animal fats and oils and their fractions, whether 
or 'XJt refined, but not crenically modified: 
- solid fracticns 
- other 
Fixed vegetable oils and their fractions, whetrer or not 
refined, tut not crenically modified: 
- solid fractions, except for that of jojoba oil 
- other, except for: 
- Tung oil; myrtle wax and japan wax 
- those for technical or industrial uses other than the 
manufacture of feedstuff s for huren ooneuiptien rferuf acture in vhich all the animal materials of Chapter 2 
used must already be origpjoting 
rfenufacture from materials of any heading incluling other 
rraterials of reeding Nb. 15.04 
r^rufacture in vhich all the animal materials of 
Chapters 2 and 3 used must already' be cricketing 
I'Brufacture from exude wool grease of heading Nb. 15.05 
f*bnufacture from materials of any reading including other 
materials of hearting No. 15.06-
hterufacture in vhich all the animal materials of Ohapter 2 
used must already be crioplneting 
t-fenufacture fran other materials of readings Nbs. 15.07 to 
15.15 
rfenuf acture in vhich all the vegetable oeterials used oust 
already te eriçpnBting 
103 
104 - 6 -
rLS. 
riaaduxj 
tto. 
(1) 
ax 15.16 
ex 15.17 
ex 15.19 
i t 
"16.01 
! 16.02 
16.03 
16.04 
16.05 
ex 17.U1 
17.02 rwrrift-im of praict 
(2) 
*r. *,*.•; nr \*»J*T»KU f**-Q rmn nils «ri f-npir frsrtirrKr 
r^yppHwj, v**3ther or not refined tut not further 
pr<4-arfcd 
taiuLe lirjrid mixtures of vegetable oils of headings 
.>rj*. 15.07 to 15.15 
Industrial ratty alcohols naving the dm act FT of 
ar~:nrifll vexes 
jj siiiti. arri similar pradLict-.s, of m\&. went- offal cr 
j i^i :JUU pr^ararjcns raeeJ cr> utit ^-coajcts 
Jt. *r p^ared or preserved IVBZL, neat offal or blood 
l 
|£>:tr=cts and juices of m=«r., fisn or crustaceans, 
.:u—iscs or jLifcg. arjwtic invertiixaras 
.-re-ared or preserved f iav caviar and caviar substitutes 
pr=~ared fran fi^i eggs 
Jrod^acesns, mnilliscs and OG-HT aj.Hri,r invertebrates, 
jf-^xireG or pceserved 
J=Li= or ceet sugar and chari rally pure sucrose, in solid 
fzc:^ flavoured or coloured 
jtii_r sujars inclirlirrj rhffT><~*lly prv 1-arirse, imltraR. 
rjhrr-*** and fructose, in solid foea; sugar syrups net 
cencaining added flavouring or mlouring natter; 
artificial honey» vtether or not mi Mai witii natural 
ncney; caramel: 
- -TATii ml "ly prr> maltrw* ard frurtnse 
Oant'd *br>o.Ty cr praoeesing 
^rripri nir rr. nrn-nr-iginaming tmtiorijVIc 
that confers originating status 
(3) 
i<ft-i.ifccrure in ^ua all thp animal and vwgBtahltf 
aanarials used itust alm^ry be originating 
l^njfacture in v^urn all the vegetable insfcprial.s used nust 
already oe originating 
ftenracrure frcm uatenals of any heading including fatty 
acids of hearting .c.. 15.19 
Min if. irfi m • fmn.iiiinj!.. if ChajTrnr 1 
!«hri TTH.-n ITP fmn aniirelq of Chapter 1 
i-feriifacture frcm arurrals of Chapter 1. H»ever, all fish, 
i-r,-F~=r»=r«, mnn !**-«=; err cjtnpr ac^Btic ira^rtihrates used 
nust already be originating 
>brufacture in tfiioh all tne fish or fish eggs used nust 
aLraay be arogirafcirig 
pfr-iif-^-nw-p in «r,im all the crustaceans, nolluscs cr 
XK cKjwi-i- orvertixxares used nust already be 
originating 
iv^nnf^-nTinp in unicr. the value of any materials of 
Chapter 17 used does not e&csed 30 % of the ex-vorks price 
of the prodjet 
i«farij£acnre fron mFrt-prials of any heading in-flirting other 
•nHtarials cf heading to. T7.Q2 
Ctnt'd 
- 7-
H.S. 
deeding 
No. Daacripticn cf product «xbDung cr processing 
ciuxiBri out an ncn-^idginating '"***** i»ie 
that confers originating sfTtfiis 
(1) (2) (3) 
17.02 
(Cont'd) 
3X 17.03 
17.04 
18.06 
19.01 - other caipifv in lyJSfî fi jm, flavcured or coloured 
- odier 
.tuasses resulting fran the extraction or refining of 
s-gar, flavored or coloured 
-. iyr ccnfecticnery ( including write cnccolate), not 
containing oocoa 
J xxx.ucGè arc otner feed preparations containing caeca 
•hj: extract; food preparations of fleur, ireal, starch cr 
;a;xt extract, not containing cocoa pxir or containing 
cccoi pewier in a proration fy weight of less than 
5>t t, not elsewhere spart fiad cr included; food 
preparations of goods of headings rtos. 04.01 to 04.04, 
: «j. ccntaining cr-mB powder or containing cocoa powder in 
a urqjcrtLcn by weight cf less than 10 », not elsewhere 
^>^-ir-iPri cr included; 
- .nit extract 
- other Manufacture in which the value cf any nwh°rifl1<> cf 
Chapter 17 used does not exceed 30 % cf tire ex-works price 
of the product 
tenufacture in which all the rmrhprials used nust already 
be originating 
i-bnufacture in whim the value cf any BBtgrials of 
Chapter 17 i**^ âne-* not exceed 30 % cf the ex-warks price 
of tne product 
.toufacture in which all the mterials used are clpissifieri 
in a heading other than that of the prorrlrrt, provided the 
value of any otner materials cf Chapter 17 used does not 
exceed 3D i cf tne ex-works price cf the predxet 
{"fenufacture in wnieri all the .TBterials used are classified 
in a heading other than tnat cf the predict, provided the 
vaL*s of any nHterials of Chapter 17 used doss not exceed 
30 't cf the ex-works price of the predict 
19.02 t«fanufdctxre from cereals of Chapter 10 
>anufactiire in which all the nanadals used are cQassififld 
in a heading other than that cf theproirt, provided the 
value cf any rm**T-'*ig of Chapter 17 used doss not exceed 
30 % cf the ex^orks price of tteprcdjet 
r&sta, whether cr net cooked cr stuffed (with meat cr 
ocner substances) or otherwise prepared, such as 
spagnefcti, naoarcni, nccdlfis, lasagne, gnoochi, ravioli, already be originating 
.cannelloni; acusccus, whsbher or not prepared >anjfacture in which all the OETRTVIS (except darun wheat), 
treat, ngy r^^l, fish, crustaceans or nril'afrs used nust 
105 
-8-
U.S. 
iteding 
No. Description of product *brxiny or processing 
carried out on rcn-criginadting materials 
that confers originating status 
(D (2) (3) 
a. 03 
3.04 ia1n.xs and substitutes therefor prepared fran starch. 
in une fozzn cf fiâtes, grains, pearls, siftings cr in 
siaJLar fcms l-tervfacture fran ittaterials of any heading 
staron of needing io. 11.06 except potato 
fran. ireparad foods attained by the swelling or roasting of 
cereals or cereal predicts (for exanple, com flakes); 
oertu-s, otner than nata? (com), in grain f 
pre^ceoxedar otherwise prepared: 
- not ccntaining cocoa 
- cereals, other than jraia* (cam), in grain form, 
ijr^-cao<ed or otherwise prepared 
- Jtner 
*. 05 
J. 01 
3.02 
J. 03 - caitixining cocoa 
rreau, pastry, cakes, h-i«""^ and otner bakers' wares, 
wr*-ci=-r or not containing occoa; caurunien wafers, enpty 
<~A-np^ cf a kind suitable far pharrrpimirical use, 
sealing wafers, rice paper and sinilar products 
Vfegetaoles, fruit, nuts and other edible parts cf plants, 
prepared cr preserved ty vinegar cr acetic add 
ituBtces prepared cr preserved otherwise than Dy vinegar 
or argrir add 
i-usTrjoiB and truffles, prepared or preserved otherwise 
uan cy vinegar or acetic add ••fen if am ire fran lreterials of any heading. HDwever, grains 
and cats of sveet cacn, prqnred ar preserved, cf heading 
Nos 2001, 2004 and 2005 and uncocked, boiled cr steamed 
sweet com, frozen, of neading No 0710 nay not be used 
-fenufdcture in whion: 
- all the rPT-Fwls and tnsir derivatives (ejcapt maiae cf 
the .^TPHPR "2ea Indirata' and curun wheat and their 
derivatives) used nust be wnaDy cfctained, and 
- tne value of any oHtenals of Chapter 17 used dees not 
exceed 30 \ cf fe ex-worxs price cf the product 
i^tenufccture fran nHterials not classified within heading 
No. iduô, prcvided tne value cf any rmrherials of 
Chapter 17 n<yri does not exceed 30 % cf the ex-works price 
of tie proirx 
ffenufacture fran îieterials of any heading, except those of 
Chapter 11 
i-anufacture in which all the fruit, nuts cr vegetables 
used nust already be originating 
ttuxfacture in which all the tanstaes used most already be 
grin rating 
>arufacture in which all the nushrcars or truffles used 
nust already be originating 
1C6 
-9-
kLS, 
deading 
No. Ijescripticn ox product 
(1) (2) «arxing or processing 
r^rripn o-it an ncn-cciginating n*t-*mr\x\* 
that confers originating status 
(3) 
2a 04 and 
20.05 
20.06 
20.07 
20. Ob 
«20.09 JC iir vegetables prepared or preserved otherwise than by 
viregâr or acetic acid, frcaen or not frozen 
rr—t-, TJXS, fruit-peel and otner parts of plants, 
jtuerved oy sugar (drained, glacé or crystallised) 
JU^, fruit jellies, narnBlades, fruit or nut purée and 
É\-it or nut pastes, being cocwed préparations, wnether 
or net containing added sugar or other sweetening >iatler 
_-: _JI, nuts and aûner ediDle parts of plants cxherwise 
-rearee or preserved, whether cr not containing added 
su^ur jr otner sweetening nHtter or spirit, not elsewhere 
-^ -if-.nr: or included: 
- f_-uit and nuts cooked otherwise tnan cy steaning or 
iijL-ing xn water, not containing added sugar, frozen 
- nuts, net ocntaining added sugar or spirits 
- jejer 
fruit Tuioes (including gr^p0 nust), unferanented and not 
containing er^e=r\ spirit, whether or not containing added 
sujar or other sweetening natter i<Bnufacture in wru-^i all the vegetables used oust already 
ce originating 
rtenufacture in which the value cf any nwtTar-i*tg cf 
Chapter 17 used dees not exceed 30 % of the ex-works price 
of tne product 
i-an.if.i-.ture in wtiicn tne value cf any rraterials of 
Chapter 17 used most not exceed 30 % of the ex-warks price 
of the procuct 
parufacture in whicn ail the fruit and nuts uaad mist 
already te originating 
rtenufacture in whim the value of the originating nuts and 
oil seeds of headings Its. 06.01, 08.02 and 12.02 to 12.07 
used exceeds 60 % cf the ex^orks price of the prccuct 
i»an.ifacture in whim all the naterials used are classifiprl 
in a needing other than tnat of the ptnirt, rrovidad the 
value of any riaterials of Chapter 17 used abas not exceed 
30 % cf the ex-sorks price of the proir-r 
i-fenufacture in which all the naterials used are classified 
in a heading other than that of tdTeprodxrt, provided the 
value cf any naterials of Chapter 17 used doss not exceed 
30 fc cf the ex-works price of the predict 
107 
-10-
H.5. 
reeding 
ND. Ceseription of product Working or processing 
carried out en non^xiejinating materials 
that confers œigireting status 
(1) (2) (3) 
ex 21.01 
ex 21.03 
21.» 
ex 21.05 
22.01 
22.02 
ex 22.04 
22.05, 
ex 22.07, 
ex 22.06 and 
ex 22.09 
ex 22.06 Roasted chioory and extracts, twmoes and oercentrates 
thereof 
- Sauces and preparations thereof; mixed cendinrants and 
mixed seasonings 
- Prepared mustard 
Soups and broths and preparations therefcr; haitrjenized 
coTposite food preparations: 
- soups and broths and procurations therefor 
- roroganijzed conposite food preparations 
Sugar syrups, flavoured or coloured 
WBters, including natural or artificial mineral waters 
anc aerated waters, not containing added sugar or other 
sweetening matter nor flavoured; ice and snow 
Waters, ireli.riing mineral veters and aerated waters, 
containing added sugar or other sweetening natter or 
flavoured, and other rren-sJrxhlic beverages, not 
ircduding fruit or vegetaole juices of reading to. 2D.09 
Wine of fresh grapes, innli rting fortified wires, and 
orape must with the addition of alcohol 
The fnllrwing, ccntaining grape rraterials: vernrjuth end 
other wine of fresh grapes flavoured with plants or 
araretic suhetances; ethyl adcorol and other spirits, 
denatured or not; spirits, licueurs and other spirituous 
beverages; crjTpcund alrrfnlin préparations of a kind uaed 
for the manufacture of beverages; vinegar 
Whidd.es of an alccrolic stiength by VOIUTE of less than 
50 % vol. terufacture in which all the ohicory uaed must already be 
crirginating 
r-tertufacture in which all the materials used are classified 
in a heading other than that of the prrrirt. however, 
rnjstard flour or meal or prepared mustard may be used 
rterjfacture from rnustard flour or meal 
f-fenufacture from materials of any reading, exoept prepared 
or preserved vegetables of headings Nos. 2D.Q2 to 2D.Q3 
The rule for the heading in which the product wxild be 
classified in bulk shall apply 
f**erufacture in which the value of any naterials of 
Ohepter 17 used must not exceed 30 « of the ex-warks price 
of the product 
Nferufacture in which all the water used must already be 
originating 
Nfenufacture in which all the materials used are classified 
in a heeding other than that of the pnxuet, provided the 
velue of any materials of Ohepter 17 used dbes not exceed 
30 % of the ex-works price of the product and any fruit 
juice used (except for pineapple, lime and grapefruit 
juices) must already be criû^reting 
r-terufacture from other orape must 
f*Bnufacture from materials of any heeding, exoept grapes 
or any material derived fran «grapes 
f-fenufacture in which the value of any cereal based spirits 
used does not exceed 15 % cf the ex-works price of the 
product 
108 
-u-
H.S. 
hfrrring 
Nb. Description of prcduct Working or proosssing 
carried cut en non^xigineting rraterials 
that confers criç^nating status 
(1) 
2301 
ex 23.03 
ex 23.06 
23.CF 
24.02 
ex 24.03 (2) (3) 
Flours, rreels and pellets, of meat or meat offal, of fiah 
or of crustaceans, rrolluscs or other aqntin 
irr^rtetrates, unfit for furran ccrejTption ; greaves 
Residues from the rrartufacture of starch fran maize 
(excluding corrjentrated stepping liquors), of a protein 
coTtent, calculated on the dry prccixt, exceeding 40K by 
weight 
Oil cake and other solid residues resulting from the 
extraction of olive oil, containing more then 3 % of 
olive oil 
Preparations of a kind uaed in animal feeding 
Cigars, cheroots, cigarillos and cigarettes, of tchanm 
or of tfTHTn substitutes 
STCking tujbacco rvanufacture in which all the materials of Ohepters 2 and 3 
uaed must already be erigànating 
r^anufacture in which all the maize used must already be 
orioplnatirg 
r^Brufacture in which all the olives used must already be 
oricpnating 
tei/acture in which all the cereals, sugar or molasses, 
maat, fiah or milk used must alieady be origànating 
r-tenuf acture in which at least 70 % by weiçht of the 
unrrBnufactured htHru or tdHin refuse of heeding 
to. 24.Q1 used must already be cric^reting 
r-fen/acture in which at least 70 % by weight of the 
unrrao/actured trharm or tobacco refuse of heading to. 
24.01 used must alieady be originsting 
109 
HS 
Heading 
No. Description of product working or processing 
carried out on non-originating cater i a I s 
that confers originating status 
O) (2) (3) 
ex 2504 
ex 2515 
ex 2516 
ex 2518 Natural crystalline graphite, with 
enriched carbon content, purified 
and ground 
Marble, ierely cut by sawing or 
otherwise Into blocks or slabs of a 
rectangular (Including square) shape, 
of a thickness not exceeding 25 ci 
Granite porphyry, basalt, sandstone 
and other •onuiental and building 
stones, ierely cut by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape, 
of a thickness not exceeding 25 CR 
Calcined dolomite Enriching of the carbon content, purifying and 
grinding of crude crystalline graphite 
Cutting, by sawing or otherwise, of marble (even 
If already sawn) of a thickness exceeding 25 cm 
Cutting, by sawing or otherwise, of stones (even 
if already sawn) of a thickness exceeding 25 cm 
Calcination of dolomite not calcined 
110 
ex 2519 
ex 252C 
ex 2524 
ex 2525 
ex 2530 
ex 2707 
27> 
to 
2~)5 
ex Ch.ir'cr (2) 
Crushed natural magnesium carbonate (magnesite). 
m hermetically sealed containers, and magnesium 
oxide, whether or not pure, other than fused 
magnesia or dead-burned (sintered) magnesia 
Plasters specially prepared for dentistry-
Natural asbestos fibres 
Mica powder 
Earth colours, calcined or powdered 
Oils in which the weight of the aromatic consti­
tuents exceeds that of the non-aromatic consti­
tuents, being oils similar to mineral oils obtained bv 
distillation of high temperature coal ur, of which 
more than 65 °/e by volume distils at a temperature 
of up ic 25C rC (including mixtures of petroleum 
spin: and benzole), for use as power or heating 
fuel* 
Mineral oiU nnd products ol thrir distillation, bitu­
minous substances, mineral waxes 
Inor^snic chemicals. organic or inorganic 
compounds of precous metaK of rare earth meta!'. 
o* radioactive elements or o* isotope1. except for 
heading Nos ex 2-11 and t- 2S33 for which the 
"j!rr are set out beic*» (3) 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
product. However, natural magnesium carbonate 
(magnesite) may be used 
Manufacture in which the value of ail the materials 
used does not exceed 50 °/o of the ex-works price of 
the product 
Manufacture from asbestos concentrate 
Grinding of mica or mica waste 
Calcination or grinding of earth colours 
These are Annex II products 
I hrsr are Annex 11 product^ 
Manufacture in which all the materials used are 
classified within a heading othc than tha: of the 
procuct However, materials classified within the same 
heading mav be used provided their value does no: 
exceed 2: V: of the ex-works price of the product 
ex 2811 
ex 2k-3 
ex Char* 
ex 29C1 
ex 29C2 
ex 29:5 
ex 295; >u!n-.ur tncxiae 
Aiunvmum sulphate 
Orca-iic chemicals, excep'. for head-ng Nos ex 
:«:!. ex 29:2, ex 29:5, 2915. ex 2932. 2933 .nnd 
2°3J. for which the position is set out below 
Arvclic hvdrocarbons for use as power or heating 
fuels 
Cvclanes and cyclenes (other than azulenes), 
benzene, toluene, xylenes, for use as power or 
heating fuels 
Meta! alcoholates of alcohols of this heading and 
of ethanol or glycerol 
batv-rated acyclic monocarncx-.lic acids and their 
anhsdndes. halides. peroxices and peroxvacid'. 
their halogenated. sulphonated. nitrated or 
nurosated derivatives 
— Interna! ethers and their halogenated. 
sulphonated. nitrated or mtrosated dérivâtes Manufacture from suiphur dioxide 
Manufacture in which the vaiue of all the materials 
used does not exceed ?Z "•': 
thr product •.he ex-work 1 price or 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduci However, materials classified within the same 
eading may be used provided their value does not 
execeà 2C 3/c of the ex-works price of the product 
These are .Annex II products 
These arc Annex II products 
Manufacture from materials of any heading, including 
other materials of heading Ne 29C5. However, metai 
alcoholates of this heading may be used, provided the:: 
value does not exceed 21 3/: of the ex-works price of 
the product 
Manufacture from materials of an;, heading Howe, e:. 
the value of all the materials of heading Nos 2915 and 
2° 16 used mav not exceed 2Z '•': of the ex-works price 
o? the product 
Manufacture from materials of am heading However. 
tne value of all the materials of heading No 29C9 used 
mav not e.xcecc 2: '-/: of the ex-works price of the 
product 
111 
0) 
ex 2932 
(cont'd) 
2933 
2934 
ex Chapter 3C 
3002 (2) 
— Cyclic acetals and internal hemiaceuls and their 
halogenated, sulphonated, nitrated or nitrosated 
dérivâtes 
Heterocyclic compounds with nitrogen hetero-
atom(s) only; nucleic acids and their salts: 
— Lactams, other than 6-hexanelactam (epsilon-
caprolactam); monoazepines; diazepines; 
azocines (whether or not hydrogenated) 
— Other 
Other heterocyclic compounds 
— 6-Aminopenicillanic acid, 7-aminocephalospo-
ranic acid and 7-aminodesacetoxycephal 
osporanic acid; compounds containing a pheno-
thiazine ring-system .(whether or not 
hydrogenated), not further fused; monothia-
monoazipines; monothiins; monooxamono-
azines; monooxamonoazoles (whether or not 
hydrogenated) 
— Other 
Pharmaceutical products, except for heading Nos 
3002, 30C3 and 3004, for which the rules are set 
out below 
Human blood; animal blood prepared for thera­
peutic, prophylactic or diagnostic uses; anusera and 
other blood tractions; vaccines, toxins, cultures of 
micro-organisms (excluding yeasts) and similar 
products: 
— Products consisting of two or more constituents 
which have been mixed together for therapeutic 
or prophylactic uses or unmixed products for 
these uses, put up in measured doses or in forms 
or packings for retail sale 
— Other: 
— Human blood 
Animal blood prepared for therapeutic or 
prophylactic uses 
Blood fractions other than antisera, haemo­
globin and serum globulin 
Haemoglobin, blood globulin and serum 
globulin 
Othe (3) 
Manufacture from materials of any heading 
Manufacture from materials of any heading. However, 
the value of all the materials of heading Nos 2932 and 
2933 used may not exceed 30 °/o of the ex-works price 
of the product (') 
Manufacture from matenals of any heading. However, 
the value of all the matenals of heading Nos 2932 and 
2933 used may not exceed 20 °/o of the ex-works price 
of the product 
Manufacture from materials of any heading. However, 
the value of all the materials of heading Nos 2932. 
2933 and 2934 used may not exceed 3C % of the ex-
works price of the product (') 
Manufacture from materials of an\ heading However, 
the value of all the matenals of heading Nos 2932, 
2933 and 2934 used may not exceed 20 c/e of the ex-
works price of the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduci However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 °/o of the ex-works pnee of the product 
Manufacture from materials of any heading, including 
other materials of heading No 30C2. The materials of 
this description may also be used, provided their value 
does not exceed 2C °/c of the ex-works pnee of the 
product 
S Manufacture from materials of any heading, includin_ 
other materials of heading No 30C2 The materials o 
this desenption may also be used, provided their value 
does not exceed 2C °/e of the ex-works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 30Ô2. The materials of 
this description may also be used, provided their value 
does not exceed 20 % of the ex-works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 3002. The materials of 
this description may also Be used, provided their value 
does not exceed 20 % of the ex-works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 30C2 The materials o? 
this description may also be used, provided their value 
does not exceed 20 °/o of the ex-works price of the 
product 
Manufacture from materials of any heading, including 
other matenals of heading No 30C2 The materials of 
this description may also be used, provided their value 
does not exceed 2C °/c of the ex-works price of the 
product 
(') This rule shal; onlv jpph until 31 March 1991 
(8) 112 
3003 
and 
30:4 
ex Chapter 31 
ex 31C5 
ex Chapt' 
ex Chapter 33 
33:i (2) 
Medicaments (excluding goods of heading No 
30C2. 3005 or 3006) 
Fertilizers except for heading No ex 3105 for which 
the rule is set out below 
Mineral or chemical fertilizers containing two or 
three of the fertilizing elements nitrogen, phos­
phorus and potassium; other fertilizers; goods of 
this chapter, in tablets or similar forms or in 
packages of a gross weight not exceeding 1C kg, 
except for: 
— Sodium nitrate 
— Calcium cyanamide 
— Potassium sulphate 
— Magnesium potassium sulphate 
Tanning or dyeing extracts, tannins and their deri­
vatives, dyes, pigments and other colouring matter, 
paints and varnishes; putts and other mastics, inks, 
except for heading Nos ex 32C1 and 32C5. for 
which the rules are set out below 
Tannins and their salts, ethers, ester* and other 
Orrivatives 
Colour lakes, preparations as specified in note 3 to 
thi< chapter based on colour lakes Cl 
toilet preparations, except for heading No 3301, 
for which the rule is set out beiow 
Essential oils (terpeneless or not), including 
concretes and absolutes; resinoids; concentrates of 
essential oils in fats, in fixed oils, in waxes or the 
like, obtained by enfleurage or maceration; terpenic 
by-products of the detcrpenation of essential oils; 
aqueous distillates and aqueous solutions of 
essential oils (3) 
Manufacture in which: 
— all the materials used are classified within a heading 
other than that of the product. However, matenals 
of heading No 3003 or 3004 may be used provided 
their value, taken together, docs not exceed 20 °/e 
of the ex-works price of the product, and 
— the value of all the materials used does not exceed 
50 % of the ex-works price of the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 °/o of the ex-works pnee of the product 
Manufacture in which: 
— all the materials used are classified within a heading 
other than that of the product. However, materials 
classified within the same heading may be used 
provided their value does not exceed 2C °/c of the 
ex-works price of the product, and 
— the value of all the materials used does not exceed 
50 °/c of the ex-works price of the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
product However, materials classified within the same 
heading may be used provided their value does not 
exceed 2C °/c of the ex-works price of the product 
Manufacture from tanning extracts of vegetable ongin 
Manufacture from materials of any heading, except 
heading Nos 32C3. 3204 and 3215. However, materials 
from heading No 3205 mav be used provided their 
s.ilue does not exceed 2: c/: of the ex-works price of 
the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct. However, materials classified within the same 
eading may be used provided their value does no*, 
exceed 2C °/e of the ex-works price of the product 
Manufacture from materials of any heading, including 
materials of a different 'group' (:) within this heading. 
However, materials of the same group may be used, 
provided their value does not exceed 2C °/o of the ex-
works pnee of the product 
(') Note .; io Charti-- "O sa\< iha: these preparations arr those of a kind used for colouring anv material or used a* ingredient» m the manufacturing of 
colour np preparations, provided thev are not classified within another heading in Chapter >Z 
(r) A 'jroun is reci*'i'"H »i »"v pan; of the heading separated from the reit b\ a semicolon 
113 
(J) 
ex Chapter 34 
ex 3403 
ex 3404 
ex Chapter 35 
3505 
ex 3507 
Chapter 36 
ex Chapter 37 (2) 
Soap, organic surface-active agents, washing prepa­
rations, lubricating preparations, artificial waxes, 
prepared waxes, polishing or scouring preparations, 
candles and similar articles, modelling pastes, 
'dental waxes' and dental preparations with a basis 
of plaster; except for heading Nos ex 3403 and 
3404, for which the position is set out below 
Lubricating preparations containing petroleum oils 
or oils obtained from bituminous minerals, 
provided they represent less than 70 % by weight 
Artificial waxes and prepared waxes: 
— *w"ith a basis of paraffin, petroleum waxes, 
waxes obtained from bituminous minerals, slack 
wax or scale wax 
— Other 
Albuminoidal substances; modified starches; glues; 
enzymes; except for heading Nos 3505 and ex 3507 
for which the rules are set out below 
Dextrins and other modified starches (for example, 
pregelatinized or esterified starches), glues based 
on starches, or on dextrins or other modified 
starches: 
Starch ethers and esters 
— Oih< 
Prepared enzymes not elsewhere specified or 
included 
Explosives; pyrotechnic products; matches; pyro-
phonc alloys, certain combustible preparations 
Photographic or cinematographic goods; except for 
heading Nos 3701, 3702 and 3704 for which the 
rules are set out below Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct. However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 °/o of the ex-works pnee of the product 
These are Annex II products 
These are Ajinex II products 
Manufacture from materials of any heading, except: 
— hydrogenated oils having the character of waxes of 
heading No 1516 
— fatty acids not chemically defined or industrial fatty 
alcohols having the character of waxes of heading 
No 1519 
— matenals of heading No 3404 
However, these materials may be used provided their 
value does not exceed 20 °/c of the ex-works pnee of 
the product 
Manufacture in which all the matenals used are 
classified within a heading other than that of the 
product "However, matenals classified within the same 
heading may be used provided their value does not 
exceed 2C °/c of the ex-works price of the product 
Manufacture from materials of any heading, including 
other matenals of heading No 3505 
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 50 °/o of the ex-works price of 
the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct. However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 % of the ex-works pnee of the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct. However, matenals classified within the same 
eading may be used provided their value does not 
exceed 20 °/o of the ex-works price of the product 
114 
(I) 
3701 
37c: 
3704 
ex Chapter 36 
ex 3801 
ex 38C? 
ex 38:5 
ex 38D6 
ex 383-7 
380K 
to 
3814 
3818 
to 
382C 
3822 
and 
3823 (2) 
Photographic plates and film in the flat, sensitized, 
unexposed, of any material other than paper, 
paperboard or textiles; instant pnnt film in the flat, 
sensitized, unexposed, whether or not in packs: 
— Instant print film for colour photography, in 
packs 
— Other 
Photographic film in rolls, sensitized, unexposed, of 
any material other than paper, paperboard or 
textiles, instant print film in rolls, sensitized, 
unexposed 
Photographic plates, film, paper, paperboard and 
textiles, exposed but not developed 
Miscellaneous chemical products; except for 
heading Nos ex 3801, ex 3803, ex 3805, ex 3806, 
ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 
3823 for which the rules are set out below 
Colloidal graphite in suspension in oil and semi-
colloidal graphite, carbonaceous pastes for elec­
trodes 
Graphite in paste form, being a mixture of more 
than 3C Vc by weight of graphite with mineral 
oils 
Refined tall oil 
Spirits of sulphate turpentine, purified 
Ester gums 
i 1"ood pitch (wood tar pitch) 
| Miscellaneous chemical products 
Prepared additives for lubricating oil. 
containing petroleum oils or oils obtained from 
bituminous minerals, of heading No 3811 
The following of heading No 3823: 
— Prepared binders for foundry moulds or 
cores based on natural resinous products 
— Naphthenic acids, their water insoluble salts 
ana 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 
— Alkaline iron oxide for the purification of 
gas O) 
Manufacture in which all the materials used are 
classified within a headine other than that of the 
product However, materials from heading No 3702 
may be used provided their value does not exceed 
30 °/o of the ex-works price of the product 
Manufacture in which all the materials used are 
classified within a heading other than heading No 3701 
or 3702 
Manufacture in which all the materials used are 
classified within a heading other than heading No 37C1 
or 3702 
Manufacture in which all the materials used are 
classified within a heading other than heading Nos 
3701 to 3704 
Manufacture in which all the matenals 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 °/c of the ex-works price of the product 
Manufacture in which the value of all the materials 
used does not exceed 5C °/c of the ex-works price of 
the product 
Manufacture from materials of any heading However, 
the value of the materials of heading No 3*'3 usee 
must not exceed 2: °/: of the ex-works price of the 
product 
Refining of crude tall oil 
Purification by distillation or refining of raw spirits of 
sulphate turpentine 
Manufacture from resin acids 
Distillation of wood tar 
These arc Annex 11 products 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
product. However, matenals classified within the same 
heading may be used provided their value does not 
exceed 2C % of the ex-works price of the product 
115 
0) 
3108 
to 
3814 
3818 
to 
3820 
3822 
and 
3823 
(cont'd) 
ex 3901 to 3915 (2) 
— Ammoniacal gas liquors and spent oxide 
produced in coal gas purification 
— SuJphonaphtbenic acids, their water 
insoluble salts and their esters 
— Fusel oil and Dippei's oil 
— Mixtures of salts having different anions 
— Copying pastes with a basis of gelatin, 
whether or not on a paper or textile backing 
Other 
Plastics in primary forms, waste, parings and scrap, of 
plastic; except for beading No ex 3907 for which the 
rule is set out below 
— Addition bomopolymerizarion products 
Other (3) 
Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the produa 
Manufacture is which: 
— the value of all the materials used does not exceed 50 % 
of the ex-works price of the product, and 
— the value of any materials of Chapter 39 used does not 
exceed 20% of the ex-works price of the produa (') 
Manufacture in which the value of the materials of 
Chapter 39 used does not exceed 20 % of the ex-works 
price of the produa (') 
ex 3907 Copolymer, made from polycarbonate and acrylo-
nitrile-butadicne-styrene copolymer (ABS) 
ex 3916 to 3921 Semi-manufactures and articles of plastics, except 
for headings Irfos ex 3916, ex 3917 and ex 3920, for 
which the rules are set our 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 
— Other 
— Addition homopolymerization products 
— Other Manufacrure in which all the materials used are classified 
within a heading other than that of the produa. However, 
materials classified within the same heading may be used 
provided their value does not exceed 50 % of the ex-works 
price of the produa 
Manufacture in which the value of any materials of 
Chapter 39 used does not exceed 50% of the ex-works 
price of the produa 
Manufacture in which: 
— the value of all the materials used does not exceed 50 % 
of the ex-works price of the produa, and 
— the value of any materials of Chapter 39 used does 
not exceed 20% of the ex-works price of the 
produa (') 
Manufacrure in which the value of any matenals of 
Chapter 39 used does not exceed 20% of the ex-works 
price of the produa ( ' ) 
(') In the ca*e of product! composed of rruncnaJi classified within both heading Not 3901 to 3906 , on the one hand, and within heading Not 3907 to 3911, on the 
other hand, chu restriction only applies to that group of matenali which predominates by weight in the produa. 
116 
(1) tt) (3) 
ex 3916 and ex 3917 Profile shapes and tubes Manufacture in which: 
— the value of all the materials used doe» not exceed 50 % 
of the ex-works price of the produa, and 
— the value of any materials classified in the same beading 
as the produa does not exceed 20 % of the ex-works 
! price of the produa 
ex 3920 
3922 
to 
3926 
ex 4001 
4005 
4012 lonomer sheet or film 
Articles of plastic 
ex 4037 Laminated slabs of crepe rubber for shoes 
Compounded rubber, unvulcanized, in primary 
forms or in plates, sheets or strip 
Retreaded or used pneumatic tyres of rubber; solid 
or cushion tyres, interchangeable tyre treads and 
tyre flaps of rubber: 
— Retreaded pneumatic, solid or cushion, tyres of 
rubber 
— Other 
Articles of hard rubber Manufacture from a thermoplastic partial salt which 
is a copolymer of ethylene and metacryuc acid partly 
neutralized with metal ions, mainly zinc and sodium 
Manufacture in which the value of all the materials 
used does not exceed 50 Vo of the ex-works price of 
the produa 
Lamination of sheets of natural rubber 
Manufacture in which the value of all the materials 
used, except natural rubber, does not exceed 50 °/b of 
the ex-works price of the produa 
Retreading of used tyres 
Manufacture from materials of any heading, except 
those of heading No 4011 or 4012 
Manufaaure from hard rubber 
117 
(>• 
ex 4102 
4104 
to 
4107 
4109 
ex 4302 
4303 
ex 4403 
ex 4407 
ex 440R 
ex 4409 
ex 4410 
to 
ex 4413 
ex 4415 
ex 4416 
ex 4418 
ex 4421 (2) 
Raw skins of sheep or lambs, without wool on 
Leather, without hair or wool other than leather of 
heading No 4108 or 4109 
Patent leather and patent laminated leather; 
metallized leather 
Tanned or dressed furskins, assembled: 
— Plates, crosses and similar forms 
— Other 
Articles of apparel, clothing accessories and other 
articles of furskin 
Vood roughly squared 
^ood sawn or chipped lengthwise, sliced or peeled, 
of a thickness exceeding 6 mm. planed, sanded or 
finger-jointed 
Veneer sheets and sheets for plywood, of a 
thickness not exceeding 6 mm. spliced, and other 
wood sawn lengthwise, sliced or peeled, of a 
thickness not exceeding 6 mm, planed, sanded or 
finger-jointed 
— Vood (including stnps and friezes for parquet 
flooring, not assembled') continuously shaped 
(tongued, grooved, rebated, chamfered. 
V-tomted. beaded, moulded, rounded or the 
like i along any of its edges or faces, sanded or 
finger-jointed 
— Bcadings and mouldings 
Beadings and mouldings, including moulded 
skirting and other moulded boards 
Packing cases, boxes, crates, drums and similar 
packings, of wood 
Casks, barrels, vats, tubs and other coopers' 
products and parts thereof, of wood 
— Builders' joinery and carpentrv of wood 
— Beadings and mouldings 
Match splints; wooden pegs or pins for footwear (3) 
Removal of wool from sheep or lamb skins, with wool 
on 
Retanning of pre-tanned leather 
or 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
produa 
Manufaaure from leather of heading Nos 4104 to 
4107 provided its value does not exceed 50 °/o of the 
ex-works price of the produa 
Bleaching or dyeing, in addition to cutting and 
assembly of non-assembled unned or dressed furskins 
Manufacture from non-assembled, unned or dressed 
furskins 
Manufaaure from non-assembled, unned or dressed 
furskins, of heading No 43C2 
Manufaaure from wood in the rough, whether or not 
stripped of its bark or merely roughed down 
Planing, sanding or finger-jointing 
Splicing, planing, sanding or f'inçer-iointing 
Sanding or finger-jointing 
Beading or moulding 
Beading or moulding 
Manufaaure from boards not cut to size 
Manufacture from riven sxaves. not further worked 
than sawn on the two principal surfaces 
Manufaaure in which all the materials used are 
classified within a heading other than that of the 
product. However, cellular wood panels, shingles and 
shales may be used 
Beading or moulding 
Manufacture from w-ood of any heading except drawn 
wood of heading No 44C9 
118 
(1] 
4503 
ex 4811 
4816 
4817 
ex 4818 
ex 4819 
ex 482: 
ex 4823 
49C9 
49i: 
ex 50C3 
5501 
to 
5507 (2) 
Articles of natural cork 
Paper and paperboard, ruled, lined or squared only 
Carbon paper, self-copy paper and other copying 
or transfer papers (other than those of heading No 
4809), duplicator stencils and offset plates, of 
paper, whether or not put up in boxes 
Envelopes, letter cards, plain postcards and corre­
spondence cards, of paper or paperboard; boxes, 
pouches, wallets ana writing compendiums, of 
paper or paperboard, conuining an assortment of 
paper suuonery 
Toilet paper 
Canons, boxes, cases, bags and other packing 
ntainers, of paper, paperi 
webs of cellulose fibres containers, of paper, paperboard, cellulose wadding 
' " fit 
Letter pads 
Other paper, paperboard, cellulose wadding and 
webs oi cellulose fibres, cut to size or shape 
Pnnted or illusrrated postcards; printed cards 
beanng personal greetings, messages or 
announcements, whether or not illustrated, with or 
without envelopes or trimmings 
Calendars of any kind, printed, including calendar 
blocks : 
— Calenders of the 'perpétuai' type or with 
replaceable blocks mounted on bases other than 
paper or paperboard 
— Other 
Silk waste (including cocoons unsuiuble for 
reeling, yarn waste and garnetted stock), carded or 
combed 
Man-made suple fibres (3) 
Manufacture from cork of heading No 4501 
Manufaaure from paper-making materials of Chapter 
47 
Manufaaure from paper-making materials of Chapter 
47 
Manufacture in which: 
— all the materials used are classified within a heading 
other than that of the product, and 
— the value of all the materials used does not exceed 
50 % of the ex-works price of the produa 
Manufaaure from paper-making materials of Chapter 
47 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the produa, and 
— the value of all the materials used does not exceed 
50 % of the ex-works pnee of the produa 
Manufaaure in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the produa 
Manufaaure from paper-making materials of Chapter 
47 
Manufaaure from materials not classified within 
heading No 4909 or 4911 
Manufaaure in which: 
— ail the materials used are classified within a heading 
other than that of the produa, and 
— the value of all the materials used does not exceed 
50 °/o of the ex-works pnee of the produa 
Manufacture from materials not classified within 
heading No 4909 or 4911 
Carding or combing of silk waste 
Manufacture from chemical materials or textile pulp 
ex Chapters 50 to 55 : Yarn, monofilament and thread Manufacture from ('): 
— raw silk, sQk waste, carded or combed or otherwise 
processed for spinning, 
— other natural fibres, not carded, combed or otherwise 
processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making marenals 
(') For special condtiunt reining to producu rosde of * mixture of textile materials, KC muoductory nou 6 
119 
8. 8. 88 Official Journal of the European Communities No L 216/33 
(l) (2) (3) 
ex Chapter 50 
to 
Chapter 55 Voven fabrics: 
— Incorporating rubber thread 
— Other 
ex Chapter 56 
5602 Padding, fell and non-wovens; special yarns, twine 
cordage, ropes and cables and articles thereof 
except for heading Nos 5602, 5604, 5605 and 5606, 
for which the rules are set out below 
Felt, whether or not impregnated, coated, covered 
or laminated: 
— Needleloom felt 
5604 — Other 
Rubber thread and cord, textile covered; textile 
yam, and strip and the like of beading No 5404 or 
5405, impregnated, coated, covered or sheathed 
with rubber or plastics: 
— Rubber thread and cord, textile covered Manufaaure from single yam (') 
Manufaaure from (') : 
— coir yam, 
— natural fibres, 
—- man-made staple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, beat setting, raising, calendering, shrink 
resistance processing, permanent finishing, decaoxing, 
impregnating, mending and burling) where the value of 
the unprinted fabric used does not exceed 47,5 °/o of 
the ex-works price of the produa 
Manufaaure from (l): 
— coir yam, 
— natural fibres, 
— chemical materials or textile pulp, or 
— paper-making materials 
Manufaaure from (') : 
— natural fibres, 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading No 5402, 
— polypropylene fibres of heading No 5503 or 5506, 
or 
— polypropylene filament tow of heading No 5501, 
of which the dénomination in all cases of a single 
filament or fibre is less than 9 decitex may be used 
provided that their value does not exceed 40 Wo of the 
ex-works price of the produa 
Manufaaure from (*): 
— natural fibres, 
— man-made staple fibres made from casein, or 
— chemical materials or textile pulp 
Manufaaure from rubber thread or cord, not textile 
covered 
C) For special conditions relating to producu made of a mixture of textile materials, sec introductory note 6. 
11^ 
JL r« •.../ 
(1) 
5604 
(cont'd) 
5605 
5606 
Chapter 57 (2) 
— Other 
Metallized yam, whether or not gimped, being 
textile yam, or strip or the like of heading No 5404 
or 5405, combined with metal in the form of 
thread, strip or powder or covered with metal 
Gimped yam, and strip and the like of heading No 
5404 or 5405, gimped (other then those of heading 
No 5605 and gimped horsehair yam); chenille yam 
(including flock chenille yam); loop wale-yam 
Carpets and other textile floor coverings: 
— Of needleloom felt 
— Of other felt 
Other (3) 
Manufacture from ('): 
— natural fibres not carded or combed or otherwise 
processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials 
Manufacture from('): 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making matenals 
Manufaaure from (') : 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials 
Manufaaure from ('): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading No 5402, 
— polypropylene fibres of heading No 5503 or 5506, 
or 
— polypropylene filament tow of heading No 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex may be used 
provided that their value does not exceed 40 % of the 
ex-works pnee of the produa 
Manufaaure from (') : 
— natural fibres not carded or combed or otherwise 
processed for spinning, or 
— chemical materials or textile pulp 
Manufacture from ('): 
— coir yarn, 
— synthetic or artificial filament yarn, 
— natural fibres, or 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning 
) For special condiuons rdaung to producu made of a mixture of textile materials, see introductory note 6 
m 
(1) 
ex Chapter 58 
5810 
5901 
59:2 
59C3 
5904 
5905 (2) 
Special woven fabrics; tufted textile fabrics; lace; 
tapestries; trimmings, embroidery, except for 
heading Nos 5805 and 5810; the rule for heading 
No 5810 is set out below: 
— Combined with rubber thread 
— Other 
j Embroidery in the piece, in strips or in motifs 
Textile fabrics coated with gum or amylaceous 
substances, of a kind used for the outer covers of 
books or the like; tracing cloth, prepared painting 
canvas, buckram and similar stiffened textile fabrics 
of .-> kind u<ed for hat foundations 
Tyre cord fabric of high tenacitv yarn of nylon or 
other nolyamides, polyester*, or viscose rayon 
— Conuining not more than ?•: V: by weight of 
textile materials 
Otr 
Textile fabrics impregnated coated, covered or 
is-^inaied with plastics, othr' than those of heading 
Ni- 5902 
Linoleum, whether or not cut to shape, floor 
coverings consisting of a coating or covering 
applied on a textile backing, whether or not cut to 
shape 
Textile wall coverings: 
— Impregnated, coated, covered or laminated with 
rubber, plastics or other materials (3) 
Manufaaure from single yarn (') 
Manufaaure from ('); 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
«— chemical materials or textile pulp 
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 °/o of 
the ex-works pnee of the produa 
Manufacrure in which: 
— all the materials used are classified within a heading 
other than that of the produa, and 
— the value of all the materials used does not exceed 50 % 
of the ex-works price of the product 
Manufacture from varn 
Manufacture from varn 
Manufacture from chemical materials or textile pulp 
Manufacture from varn 
Manufaaure from varn C) 
Manufacture from varn 
fi For specii ciimt,• •• ->• rci.-uinc, to products made of .1 muturr ot :r«ulr materials, ice intrr«juctorv note 6 
122 
(1) 
5905 
(cont'd) 
5906 
5907 
ex 5908 
5909 
to 
5911 (2) 
Other 
Rubberized textile fabrics, other than those of 
heading No 5902: 
— Knitted or crocheted fabrics 
— Other fabrics made of synthetic filament yarn, 
containing more than 90 % by weight of textile 
matenals 
— Other 
Textile fabrics otherwise impregnated, coated or 
covered; painted canvas being theatrical scenery, 
studio backcloths or the like 
Incandescent gas mantles, impregnated 
Textile articles of a kind suiuble for industrial use: 
— Polishing discs or rings other than of felt of 
heading No 5911 
— "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 (3) 
Manufacture from ('): 
— coir yarn, 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resisunce processing, permanent finishing, decatizing, 
impregnating, mending and burling) where the value of 
the unprinted fabric used does not exceed 47,5 Vo of 
the ex-works price of the produa 
Manufaaure from (') : 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or texule pulp 
Manufaaure from chemical materials 
Manufaaure from yarn 
Manufaaure from yarn 
Manufaaure from tubular knitted gas mantle fabric 
Manufaaure from yarn or waste fabrics or rags of 
heading No 6310 
Manufacture from ('): 
— coir yarn, 
— from the following materials: 
— yarn of polytetrafluoroethylene (') ('). 
— yarn, multiple, of poh/amide, coated, im­
pregnated or covered with a phenolic resin ('), 
— yam of synthetic texule fibres of aromatic poly­
amides, obuined by polycondensation of 
m-phenyienediamine and isophihaiic acid (*), 
— monofil of polytetrafluoroethylene (*) ('), 
— yarn of synthetic textile fibres of pory-^-phe-
nylene terephthalamide ('), 
— glass fibre yarn, coated with phenol resin and 
gimped with acrylic yam (*) ('), 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
(') For special conditions relaunf. to producu made of a mixture of textile materials, see introductory nou 6. 
(') This provision shall apply until 31 March 1991. 
(') The use of this material is rcstncted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
123 
<1> 
5909 
to 
5911 
(cont'd) (2) 
Chapter 60 
Chapter 61 
ex Chapt-.-r 62 
ex 62C2 
ex 6204 
ex 6206 
ex 6209 
and 
ex 6217 
ex 62IC 
ex 6216 
and 
ex 6217 
6213 
and 
6214 — Otht 
Knitted or crocheted fabrics 
Articles of apparel and clothing accessories, knitted 
or crocheted: 
— Obuined by sewing together or otherwise 
assembling, two or more pieces of knitted or 
crocheted fabric which have been either cut to 
form or obtained directlv to form 
— Other 
Articles of apparel and clothing accessories, not 
knitted or crocheted, except for heading Nos ex 
62:2. ex 6204, ex 6206. eit 6209, ex 6210. 6213, 
6214. ex 6216 and ex 6217 for which the rules are 
set out below 
Somen's, girls' and babies' clothing and 'other 
made-up clothing accessories', embroidered 
Fire-resistant equipment of fabric covered with foil 
of alumimzed polyester 
Handkerchiefs, shawls, scarves, mufflers, mantillas, 
veils and the like: 
Embroidered 
— Other (3) 
Manufaaure from('): 
— coir yarn, 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or texule pulp 
Manufaaure from (*) : 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
Manufaaure from yarn (') 
Manufaaure from ('): 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
Manufaaure from yarn (') 
Manufaaure from yam (') 
or 
Manufacture from unembroidered fabnc provided the 
value of the unembroidered fabnc used does not 
exceed 40 °/o of the ex-works pnee of the produa (') 
Manufacture from yarn (') 
or 
Manufacture from uncoated fabric provided the value 
of the uncoated fabric used does not exceed 40 Vfc of 
the ex-works pnee of the produa (') 
Manufacture from unbleached single yarn (') (') 
or 
Manufaaure from unembroidered fabric provided the 
value of the unembroidered fabric used does not 
exceed 40 °/c of the ex-works once of the produa (') 
Manufacture from unbleached single yarn (') (') 
(') For spe:ial conditions relating to products made cf a mixture of textile materials, see introductory note 6 
(') See introductr-- note 7 
124 
(1) (2) (3i 
301 to 6304 
6305 
6306 
ex 6307 
6308 
6401 
to 
64C5 
6503 
6505 
6601 Blankets, travelling rugs, bed linen CTC; curtains, etc.; 
other furnishing articles 
— of felt, of non-wovens 
— Otha: 
— Embroidered 
— Other 
Sacks and bags, of a kind used for the packing of 
goods 
Tarpaulins, sails for boats, sailboards or landcraft, 
awnings, sunblinds, tents and camping goods: 
— Of non-wovens 
Otht 
Other made-up articles, including dress patterns 
Set* consisting of woven fabric and yarn, whether 
or not with accessories, for making up into rugs, 
upestries-, embroidered uble cloths or serviettes or 
sim:iar textile articles, put up in packings for reuil 
sair 
Fo-"ear 
Felt hats and other felt headgear, made from the 
ha: bodies, hoods or plateaux of heading No 6501, 
whether or not lined or trimmed 
Hats and other headgear, knitted or crocheted, or 
made up from lace, telt 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 
Umbrellas and sun umbrellas (including walking-
stick umbrellas, garden umbrellas and similar 
umbrellas) Manufacture from ('): 
— natural fibres, or 
— chemical materials or textile pulp 
Manufaaure from unbleached single yam (Ml2) 
or 
Manufacture from unembroidered fabric (other than 
knitted or crocheted) provided the value of the 
unembroidered fabric used does not exceed 40 % of the 
ex-works price of the produa 
Manufaaure from unbleached single yarn (')(*) 
Manufaaure from('): 
— natural fibres, 
— man-made suple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or texule pulp 
Manufacture from('): 
— natural fibres, or 
— chemical materials or texule pulp 
Manufacture from unbleached single yarn (') 
Manufaaure in which the value of all the materials 
used does not exceed 40 °/o of the ex-works price of 
the product 
Each item in the set must satisfy the rule which would 
apply to it if it were not included in the sa. However, 
non-originating articles may be incorporated provided 
their toul value does not exceed 15 °/e of the ex-works 
price of the set 
Manufacture from matenals of any heading except for 
assemblies of uppers affixed to inner soles or to other 
sole components of heading No 6406 
Manufacture from yarn or textile fibres (') 
Manufacture from yarn or textile fibres 
Manufaaure in which the value of all the materials 
used does not exceed 5C °/o of the ex-works pnee of 
the produa 
(') For special conditions relanns to products made of a mixture of textile materials, see introduaorv note 6 
(') For knitted or crocheted articles, not elastic or rubbcnred, obtained by sewing or assembly of pieces of knitted or crocheted fabnc «cut out or knitted directly to 
shape) see introouctory note ~ 
(') See introduaorv note 7 
125 
OJ 
ex 6803 
6812 
ex 6814 
7006 
7007 
7008 
7009 
7010 
701 : 
ex 701e 
ex 7102 
ex 7103 
and 
ex 7104 
7106 
710? 
and 
711C (2) 
Articles of slate or of agglomerated slate 
Arrides of asbestos; articles of mixtures with a basis of 
asbestos or of mixtures with a basis of asbestos and 
magnesium carbonate 
Articles of mica; including agglomerated or recon­
stituted mica on a support of paper, paperboard or 
other materials 
Glass of heading No 7003, 7004 or 7005, bent, 
edge-worked, engraved, drilled, enamelled or 
otherwise worked, but not framed or fitted with 
other materials 
Safety glass, consisting of toughened (tempered) or 
laminated glass 
Multiple-walled insulating units of glass 
Glass mirrors, whether or not framed, including 
rear-view mirrors 
Carboys, bottles, flasks, jars, pots, phials, ampoules 
and other conuiners, of glass, of a kind used for 
the conveyance or packing of goods, preserving jars 
of glass, stoppers, lids and other closures, of glass 
Glassware of a knd used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than :hai of heading No ~Z)Z or 7018) 
Articles (other than yarn) ."*' glass fibres 
Worked precious or semi-precious stones (natural 
synthetic or reconstructed) 
Precious metals: 
— I.'nwrought 
Scrrv-mar.ufactured or ;r rewder form (All) (3) 
Manufaaure from worked slate 
Manufaaure from materials of any heading 
Manufaaure from worked mica (including agglom­
erated or reconstituted mica) 
Manufaaure from materials of heading No 7001 
Manufacture from materials of heading No 7001 
Manufaaure from matenals of heading No 7001 
Manufaaure from materials of heading No 7001 
Manufaaure in which all the materials used are 
classified within a heading other than that of the 
produa 
or 
Cutting of glassware, provided the value of the uncut 
glassware does not exceed 3: :/: of the ex-works price 
of the product 
Manufaaure in which all the matenals used are 
classified within a heading other than that of the 
produa 
and 
Cutting of glassware, provided the value of the uncut 
glassware does not exceed 5C •!'. of the ex-works price 
of the product 
Hand-decoration (with the exception of silk screen 
printing) of hand-blown glassware, provided the value 
of the hand-blown glassware doc* not exceed 50 V: of 
thf ex-works price of the product 
Manufacture from 
— uncoloured slivers, rovings. yarn or chopped 
strands, or 
— glass wool 
Manufaaure from unworked precious or semi-precious 
stones 
Manufaaure from matenals not classified within 
heading No 7106, 7108 or 711: 
or 
Electrolytic, thermal or chemical separation of precious 
metals of heading No 7106. 7i:8 or 7110 
Alinving of preciouv metals ol (u-.iding No 7106. "i:* 
IT "MC with each other or »it!. base metaK 
Manufacture from unwrought precious metals 
126 
(1) 
ex 7107 
ex 7109 
and 
ex 7111 
7116 
7117 
7207 
7208 
to 
7216 
72P 
ex 72 IS 
7219 
to 
7222 
ex 722* 
7225 
to 
7227 
7226 
722° 
ex 7331 
73C2 
73D4 
7305 
and 
7306 (2) 
Metals clad with precious meuls, semi-manu­
factured 
Articles of natural or cultured pearls, precious or 
semi-precious stones (natural, synthetic or recon-
struaed) 
Imitation jewellery 
Semi-finished products of iron or non-alloy steel 
Fla:-rolled producu, bars and rods, angles, shapes 
arc sections of iron or non-allov steel 
^T:re r>* :r?r. or non-allov steel 
S<-:ni !-:i:«!ini products, flat-roller, products, bars 
anc .--c angles, shapes and secuo';s of stainless 
ster: 
stainless steel 
Sem'-:'i-.:sned products, flat-rolled products, bars 
anc rcc.. in irregulariy wound coils, of other alloy 
stee! (3; 
Manufaaure from metals clad with precious metals, 
unwrought 
Manufacture in which the value of all the matenals 
used does not exceed 50 °/c of the ex-works pnee of 
the produa 
Manufaaure in which all the materials used are 
dassified within a heading other than that of the 
produa 
or 
Manufacture from base metal parts, not plated or 
covered with predous meuls, provided the value of all 
the materials used does not exceed 50 °/e of the ex-
works price of the produa 
Manufacture from materials of heading No 7201. 
7202, 7203, 7204 or 7205 
Manufacture from ingots or other primary forms of 
heading No 7206 
Manufacture from semi-finished materials of heading 
No 7207 
Manufai tu re from inp< 
heading No 72 ! S ->lhr- r'"".ar-. fnrrtv. 
Manufacture from semi-finished materials of heading 
No 7216 
Manufacture from ingots or other p-rr.ars- forms of 
heading Nc 722* 
Oihv- nars and rods of other alloy steel; angles. | Manufacture from ingots cr other pr.mary forms of 
shape: anc sections, of other alio; steel, hollow j heading No 7206. 72IF or 722-
dni: r.irs anc rods, of alloy or non alloy steel 
I I'Vc ••' other allov steel 
2 n e r • -i i : : n g 
Raiiw.-.y or tramway track construction material of 
iron ,^r steel, the following: rails, check-rails and 
rack rasis. switch blades, crossing frogs, point rods 
and otner crossing pieces, sleepers (cross-ties), fish­
plates, chairs, chair wedges, sole plates (base 
platesi. rail clips, bedplates, ties and other material 
speciah.-.ed for jointing or fixing rails 
Tube', nines and hollow- profiles, of iron (other 
lhar ras: irr.ni or steel Manufaitj-t- from semi-finishec material' of heading 
No 72Z * 
Manufactj-e from materials of heading No 7206 
Manufacture from materials of heading No 7206 
Manufacture from materials of heading No "206, 
7207, 721* or 7224 
ex "3.0" 
730F Tube cr pipe fittings of stainle's stee! 'ISO 
No X :CrNi.V'n l "] 2 '. consisting nf several 
parts Turning. ' drilling, reaming, threading, 
dcburring and sand-blasting of forged bianks 
the value of which blanks dr>es not exceed 
35% of the ex works price of the product 
St.-w"_r-- 'excluding prefabricated ouildings of 
hrac-r-r. No 9406) and parts of structures (for 
cxarr-.r'-. bridges and bridge-sections, lock-gates, 
tow;-, .ar.ice masts, roofs, roofing frameworks, 
doo-s and wi-dows and their frame? nnd thresholds 
for do-vs. shutters, balustrades, pillars and 
columns., of iron or steel; "plates, rods, angles, 
shapes, sections, tubes and the like, prepared for 
use ir structures, of iron or steel Manufacture in which all the materials used are 
classified within a heading other tha- that of the 
product Hc^e^er, welded angies. sharts and sections 
of heading No 7301 mav not be usee 
127 
(!) (2) 
ex 7315 
ex 7322 
ex Chapter 7* Skid-chains 
Radiators for central heating, not electrically 
heated 
Copper and articles thereof, except for heading 
Nos 74C1 to 7405; the rule for heading No ex 7403 
is se: out below 
ex 74-: C"T>r*r- allovs. unwroug!1 (3) 
Manufaaure in which the value of all the materials of 
heading No 7315 used does not exceed 50 °/o of the 
ex-works price of the product 
Manufacture in which the value of all the materials of 
heading No 7322 used does not exceed 5 % of the ex-
works price of the product 
Manufacture in which: 
— all the materials used are classified within a heading 
other than that of the produa. and 
— the value of al! the materials used does not exceed 
5: c/o of the ex-works price of the orodua 
Manufacture frorr. 
waste and scrap -efinec corner, unwrought. o: 
ex Chapter 7 5 Nickel and articles thereof, except for heading N-J>S 
•?:i to "5:3. Manufacture in which 
— all the materials used arc classified within a heading 
other than that of '.he product, and 
— the value of ai! the mate-:.-»!- -.-s-c coe< not rxcerd 
1T "'- of the (•»•*.'•••.. :--!'.?• ~'. -:v p'.<du;-. 
ex Chapter 
76<M 
ex 7616 Aluminium and articles thereof, except for heading 
N'n' "rOl, "602 and c\ "616; :he rules for heading 
Nos ~n01 and ex 761* are se: o,it below 
•wrought aiurriniu-n 
cloth. tar. gauze, cloth, gnil. 
lg fabric and similar •Viuminium amcles other thar. 
netting, fencing, reinforcin; 
materials (including endless bands) of aluminium 
wire, and expanded metal of aluminium 1 Manufacture in which: 
! — all the materials used are classified wirhin a heading 
; other thar. rha: of the product, and 
l — the value of all the materials used does not exceed 50 % 
j of the ex-works price of the produa 
j Manufacture by thermal or electrolytic treatment from 
un.illoyed aluminium or waste and scrap of aluminium 
Manufacture in which 
— ail the matenals used are classified within a heading 
other than that of the product. However, gauze, 
cloth, grill, netting, fencing, reinforcing fabric and 
similar materials (including endless bands) of 
aluminium wire. or expanded metal of aluminium 
••'.a-, be used, ant! 
— the value of all the matenals used does not exceed 
f : V: of the ex-works prtce of -.he produa 
ex Chapter 7¥ Lead and amcles thereof. exrcpi for heading Nos ' Manufacture ir. which 
'-!! and 7R:2: the rule for h-adtng No T*CI is set I ... , , . , . , . , , 
. • — a.: the materials usee arc class'* -.-c wnhir. a heading 
other than :na: of the Droauc:. ar.d 
j — the value of all :he materials used does not exceed 
;: '•': of the ex-wnrK.s price '"»f *nr product 
9) 128 
(1) (2) 
7801 
ex Chapter 79 
7901 
ex Chaoter 8: 
8001 
ex Chapter 81 
8206 
8207 
82CP Unwrought lead: 
— Refined lead 
— Other 
Zinc and articles thereof, except for heading Nos 
7901 and 7902; the rule for heading No 7901 is set 
out below 
Unwrought zinc 
Tin and articles thereof, except for heading Nos 
8001. 8002 and 8007; the rule for heading No 8001 
is set out below 
Unwrought tin 
Other base meuls, wrought; articles thereof 
Tools of two or more of the heading Nos 8202 to 
8205, put up in sets for retail sale 
Interchangeable tools for hand tools, whether or 
not power-operated, or for machine-tools (for 
example, for pressing, stamping, punching, tapping, 
threading, drilling, boring, broaching, milling, 
turning or screwdrrving), including dies for drawing 
or extruding metal, and rock-drilling or earth-
boring tools 
Knives and cutting blades, for machines or for 
mechanical appliances (3) 
Manufaaure from 'bullion' or 'work' lead 
Manufaaure in which all the materials used are 
classified within a heading other than that of the 
product. However, waste and scrap of heading No 
7802 may not be used 
Manufacture in which: 
— all the materials used are classified within a heading 
other than that of the product, and 
— the value of all the materials used does not exceed 
50 % of the ex-works price of the produa 
Manufaaure in which all the materials used are 
classified within a heading other than that of the 
produa. However, waste and scrap of heading No 
7902 may not be used 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the produa, and 
— the value of all the materials used does not exceed 
50 % of the ex-works pnee of the produa 
Manufaaure in which all the matenals used are 
classified within a heading other than that of the 
product. However, waste and scrap of heading No 
8002 may not be used 
Manufaaure in which the value of all the matenals 
classified within the same heading as the products used 
does not exceed 50 °/o of the ex-works price of the 
produa 
Manufaaure in which all the materials used are 
classified within a heading other than heading Nos 
8202 to 8205. However, tools of heading Nos 8202 to 
8205 may be incorporated into the set provided their 
value does not exceed 15 % of the ex-works pnee of 
the s« 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the product, and 
— the value of all the matenals used does not exceed 
40 °/e of the ex-works pnee of the produa 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the product, and 
— the value of all the matenals used does not exceed 
40 °/o of the ex-works price of the product 
129 
(1) 
ex 8211 
8214 
8215 
ex 8306 (2) 
Knives with cutting blades, serrated or not (includ­
ing pruning knives), other than knives of heading 
No 8208 
Other articles of cudery (for example, hair clippers, 
butcher's or kitchen cleavers, choppers and mincing 
knives, paper knives); manicure or pedicure sets 
and instruments (including nail files) 
Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar kit­
chen or tableware 
Statuettes and other ornaments, of base metal (3) 
Manufaaure in which all the materials used are classi­
fied within a heading other than that of the product 
However, knife blades and handles of base metal may 
be used 
Manufaaure in which all the materials used are classi­
fied within a heading other than that of the produa. 
However, handles of base metal may be used 
Manufaaure in which all the materials used are classi­
fied within a heading other than that of the produa 
However, handles of base metal may be used 
Manufaaure in which all the materials used are classi­
fied within a heading other than that of the produa. 
However, the other materials of heading No 8306 may 
be used provided their value does not exceed 30 °/o of 
the ex-works price of the produa 
HS heading No j Description of product 'Working or processing carried out on non-onginaung materials 
that confers origmaung status 
(11 (21 (3) 
rx Chaptrr S 4 
8402 
8403 
and 
ex 8404 Nuclru reactors ('), boilers, ma­
chiner, and mechanical appliances, 
parts thereof: except for those fall­
ing within the following headings 
! or parts of headings for which the 
rules are set out below. 
j 84:;. S4C3. ex 8404, 8406 to 84C9. 
i 8-»!l, 6412, ex 8413, ex 8414, 
! 8415. 8418, ex 8419, 8420, 8423. 
i 8425 to 8430, ex 8431, 8439, 84*1. 
i M44 to 8447, ex 8448, 8452, 8456 
j to $*6b. 8469 to 8472, R480. 8<.s2. 
S4M and 8485 
Steam or other vapour generating 
boilers 'other than central heating 
hot water boilers capable also oi 
producing low preasure steam), 
super heated water boilers 
Central heating boilers, other than 
those of heading No 8402, and 
auxiliary plant for central heating 
boilers Manufaaure 
— in which the value of all the 
materials used does not exceed 
4C 7c of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are onlv used up to a value of 
5 °/e of the ex-works price of 
the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 -/o of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are onlv used up to a value of 
5 °/o ot the ex-works price of 
the produa 
Manufaaure in which all the ma­
terials used are classified within a 
heading other than heading No 
8403 or 8404. However, materials 
which are classified within heading 
No 8403 or 8404 may be used pro­
vided their value, taken together, 
does not exceed 5 % of tne ex-
works pnee of the product Manufacture in which the value of 
all the matenals used does not ex­
ceed 30 s/e of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 25 6/e of the ex-works pnee of 
the produa 
Manufaaure in which the value of 
all the matenals used does not ex­
ceed 40 °/c of the ex-works price of 
the product 
ISO 
(1) 
8406 
8407 
8406 
8409 
8411 (2) 
Steam turbines and other vapour 
turbines 
Spark-ignition reciprocating or 
rotary internal combustion piston 
engines 
Compression-ignition internal com­
bustion piston engines (diesel or 
semi-diesel engines) 
Parts suitable for use solely or prin­
cipally with the engines of heading 
No 8407 or 8408 
Turbo-jets, turbo-propellers and 
other gas turbines 
8412 Other engines and motors 
ex 8413 Rotary positive, displacement pumps 
ex 8414 Industrial fans, blowers and the like (3) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 -/o of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 % of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 6/o of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are onlv used up to a value of 
5 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 °/c of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified in the 
same heading as the produa are 
only used up to a value of 5 °/e 
of the ex-works price of the 
produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 °/o of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are onlv used up to a value of 
5 6/c of the ex-works price of 
the product (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 °/o of the ex-works price of 
the produa 
131 
(U 
8415 
8418 
ex 8419 
842: 
8423 (2) 
Air conditioning machines, com­
prising a motor-driven fan and ele­
ments for changing the temperature 
and humidity, including those ma­
chines in which the humidity can­
not be seperatery regulated 
Refrigerators, freezers and other 
refrigerating or freezing equip­
ment, electric or other heat pumps 
other than air conditioning ma­
chines of heading No 8415 
Machines for the wood, paper pulp 
and paper board industnes 
Calendering or other rolling ma­
chines, other than for metals or 
glass, and cylinders therefor 
w'eighing machinery (excluding 
balances of a sensitivity of 5 eg or 
better), including weight-operated 
counting or checking machines; 
weighing machine weights of all 
kinds (3) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the produa (4) 
Manufaaure: 
— in *••- rh the value of all the 
m: * is used does not exceed 
4C -f the ex-works price of 
the duct, and 
— wh- within the above limit, 
the materials classified within 
the same heading as the produa 
are onlv used up to a value of 
5 °/o of the ex-works price of 
the product, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used 
Manufacture: 
— in which the value of all the 
matenals used docs not exceed 
40 -/: of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
arc only used up to a value of 
25 °/c of the ex-works price of 
the produa 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 °/c of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
25 °/e of the ex-works price of 
the produa 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 V: of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are onlv used up to a value of 
5 °/: of the ex-works price of 
the product Manufaaure in which the value of 
all the matenals used does not ex­
ceed 25 °/e of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 3C -/: of the ex-works price of 
the product 
Manufaaure in which the value of 
all the matenals used does not ex­
ceed 30 °/c of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 °/c of the ex-works pnee of 
the product 
1 ?9 
J. «-* rW 
(0 
8425 
to 
8428 
8429 (2) 
Lifting, handling, loading or un­
loading machinery 
843C 
ex 8431 
8439 Self-propelled bulldozers, angle-
dozers, graders, levellers, scrapers, 
mechanical shovels, excavators, 
shoval loaders, temping machines 
and road rollers: 
— Road rollers 
Other 
Other moving, grading, levelling, 
scraping, excavating, temping, 
compacting, extracting or boring 
machinery, for earth, minerals or 
ores, pile-driven and pile-extraa-
ors, snow-ploughs and snow-
blowers 
Pans for road rollers 
Machinery for making pulp of 
fibrous cellulosic material or for 
making or finishing paper or paper-
board (» 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
heading No 8431 are only used 
up to a value of 5 Vo of the ex-
works price of the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works pnee of 
the produa 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 °/o of the ex-works price of 
the produa, and 
— where, within the above limit, 
the value of the materials classi­
fied within heading No 8431 
are only used up to a value of 
5 °/o of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 °/c of the ex-works price of 
the produa, and 
— where, within the above limit, 
the value of the materials classi­
fied within heading No 8431 
are only used up to value of 
5 % of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 °/o of the ex-works price of 
the produa, and 
— where, within the above limit,' 
the materials classified within 
the same heading as the product 
are only used up to a value of 
25 °/e of the ex-works price of 
the produa (*) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 °/b of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 °/o of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 °/c of the ex-worki price of 
the product 
Manufaaure in which the vaJue of 
all the materials used does not ex­
ceed 30 °/o of the ex-works price of 
the produa 
133 
(1) 
8441 
8444 
to 
8447 
ex 8448 
8452 
8456 
to 
8466 
8469 
to 
8472 (2) 
Other machinery for making up 
paper pulp, paper or paperboard, 
including cutting machines of all 
kinds 
Machines of these headings for use 
in the textile industry 
Auxiliary machinery for use with 
machines for heading Nos 8444 
and 84*5 
Sewing machines, other than book 
sewing machines of heading No 
8440; furniture, bases and covers 
specially desig ;d for sewing ma­
chines; sewing machine needles. 
Sewing machines (lock stitch 
only» with heads of a weight 
not exceeding 16 kg without 
motor or 17 kg with motor 
Other 
Machine-tools and machines and 
their parts and accessories of head­
ing Nos 8456 to 8466 
Office machines (for example, 
typewriters, calculating machines, 
automatic data-processing ma­
chines, duplicating machines, 
stapling machines) (3; 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
25 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works price of 
the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product. 
— w-here the value of all of the 
non-originating materials used 
in assembling the head (without 
motor) does not exceed the 
value of the originating ma­
terials used, and 
— the thread tension, crochet and 
zigzag mechanisms used are al­
ready originating 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 °/: of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 % of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 % of the ex-works price of 
the product (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
134 
(1) 
8480 
8482 
8484 
6485 
ex Chapter 85 
8501 (2) 
Moulding boxes for metal foundry; 
mould bases; moulding patterns; 
moulds for metal (other than ingot 
moulds), metal carbides, glass, 
mineral materials, rubber or plastics 
Ball or roller bearings 
Gaskets and similar joints of metal 
sheeting combined with other ma­
terial or of two or more layers of 
metal; sets or assortments of gas­
kets and similar joints, dissimilar in 
composition, put up in pouches, 
envelopes or similar packings 
Machinery parts, not containing 
electrical conneaors, insulators, 
coils, contacts or other electrical 
features, not specified or included 
elsewhere in this chapter 
Electrical machinery and equipment 
and pans thereof; sound recorders 
and reproducers, television image 
and sound recorders and repro­
ducers and parts afid accessories of 
such articles; except for those fall­
ing within the following headings 
or parts of headings for which the 
rules are set out below: 
8501, 8502, ex 8518, 8519 to 8529, 
8535 to 8537, ex 8541, 8542, 8544 
to 8548 
I Electric motors and generators (ex-
! eluding generating sets) (3) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 50 Vo of the ex-works price of 
the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 % of the ex-works pnee of 
the product («) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 °/o of the ex-works pnee of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works pnee of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
heading No 8503 are only used 
up to a value of 5 Vo of the ex-
works price of the product Manufacture in which the value of 
all the materials used does not ex­
ceed 25 V» of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used dots not ex­
ceed 30 vc of the ex-works pnee of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
135 
"> 
8502 
ex 8518 (2j 
Elearic generating sets and rotary 
converters 
Microphones and stands therefor; 
loudspeakers, whether or not 
mounted in their enclosures; audio­
frequency electric amplifiers; elec­
tric sound amplifier sets 
8519 Turntables irecord-decks), record-
players. cassette-players and other 
sound reproducing apparatus, not 
incorporating a sound recording 
device 
Electric gramophones 
— Othc (3) 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
heading No 8501 or 8503, 
taken together, are only used 
up to a value of 5 Vo of the ex-
works price of the produa 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of headine No 8541 used does 
not exceed 3 Ve of the ex-works 
price of the product (4) 
Manufacture in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
Manufaaure in which: 
— the value of all the materials used 
does not exceed 25 Vo of the ex-
works price of the product, and 
— the value of all the transistors of 
heading No 8541 used does not 
exceed 3 Vo of the ex-works price 
of the product 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 V: of the ex-works price of 
the product, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
ongtnating materials used, and 
— the value of all the transistors 
of heading No 8541 used does 
not exceed 3 % of the ex-works 
price of the product 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vc of the ex-works price of 
the produa, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of headine No 654 i used does 
not exceed 3 Vc of the ex-works 
price of the product Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 Vc of the ex-works price of 
the product 
Manufaaure in which the value of 
all the matenals used does not ex­
ceed 30 Vc of the ex-works price of 
the produa 
136 
(1) 
8520 
8521 
8521 
8523 
8524 (2) 
Magnetic tape recorders and other 
sound recording apparatus, 
whether or not incorporating a 
sound reproducing device (3) 
Video recording or reproducing 
apparatus 
Pans and accessories of apparatus 
of heading Nos 8519 to 8521 
Prepared unrecorded media for 
sound recording or similar recor­
ding of other phenomena, other 
than products of Chapter 37 
Records, tapes and other recorded 
media for sound or other similarly 
recorded phenomena, including 
matrices and masters for the pro-
duaion of records, but excluding 
products of Chapter 37: 
— Matrices and masters for the 
production of records 
— Other Manufaaure: 
in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, 
where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and, 
the value of all the transistors 
of headine No 8541 used does 
not exceed 3 % of the ex-works 
price of the produa 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of heading No 854 1 used does 
not exceed 3 Vo of the ex-works 
price of the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
heading No 8523 are only used 
up to a value of 5 Vo of the ex-
works price of the.product (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 % of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vc of the ex-works price of 
the produa 
137 
(I) 
8525 
8526 
852' 
8528 (2) 
Transmission apparatus for radio-
telephony, radio-telegraphy, radio­
broadcasting or television, whether 
or not incorporating reception 
apparatus or sound recording or 
reproducing apparatus; television 
cameras 
Radar apparatus, radio navigational 
aid apparatus and radio remote 
control apparatus (3) 
Kr('-p:uin apparatus for radio 
u-iephon;.. radio-telegraphy or 
radio-b-rvadcasung. whether or no: 
combined, in the same housing. 
wnh sound recording or repro-
ducng apparatus or a clock 
Television receivers (including 
video monitors and video 
projeaors), whether or not 
combined, in the same housing, 
with radio-broadcast receivers or 
sound or video recording or repro­
ducing apparatus: 
— Video recording or reproducing 
apparatus incorporating a video 
tuner Manufaaure: 
in which- the value of all the 
matenals used does not exceed 
40 % of the ex-works price of 
the product, 
where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
the value of all the transistors 
of headinr No 8541 used does 
not exceed 3 Vo of the ex-works 
price of the product 
Manufaaure: 
— in which the value of all the 
matenals used does not exceed 
40 Vo of the ex-works price of 
the produa, 
— where the value of all the non-
originaung materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of heading No 8541 used does 
not exceed 3 Vo of the ex-works 
price of the product 
Manufacture 
— in which the value of all the 
materials used does not exceed 
4: V; of the ex-work? price of 
the product, 
— where the value of al! the non-
onginating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of heading No 854 1 used does 
not exceed 3 Vc of the ex-works 
price of the product 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, Manufaaure in which: 
— the value of all the materials used 
does not exceed 25 Vo of the ex-
works price of the produa, and 
— the value of ail the transistors of 
heading No 8541 used does not 
exceed 3 Vo of the ex-works price 
of the produa 
Manufaaure in which: 
— the value of all the materials used 
does not exceed 25 Vo of the ex-
works price of the produa, and 
— the value of all the transistors of 
heading No 8541 used does not 
exceed 3 Vc of the ex-works price 
of the product 
Manufacture in which 
— the value of all the matenals used 
does not exceed 25 Vc of the ex-
works price of the product, and 
— the value of ali the transistors of 
heading No 8541 used does not 
exceed 3 V: of the ex-works pnee 
of the product 
Manufaaure in which the value of 
all the matenals used does not 
exceed 30 Vc of the ex-works price 
of the product 
138 
(1) 
8528 
(cont'd) (2) 
—- Other 
8529 Pans suitable for use solely or prin-
cipallv with the apparatus of head­
ing Nos 8525 to 8528 
Suitable for use solely or princi­
pally with video recording or 
reproducing apparatus 
— Other 
8535 
and 
8536 Elearical apparatus for switching 
or proteaing elearical circuits, or 
for making connections to or in 
eleancal circuits (3) 
where the value of all the non-
originating materials used does 
not exceed the value of the 
onginating materials used, and 
the value of all the transistors 
of headint No 8541 used does 
not exceed 3 Vo of the ex-works 
price of the produa 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of heading No 8541 used does 
not exceed 3 Vo of the ex-works 
price of the product («) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, 
— where the value of all the non-
originating materials used does 
not exceed the value of the 
originating materials used, and 
— the value of all the transistors 
of heading No 8541 used does 
not exceed 3 Vo of the ex-works 
price of the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the matenals classified within 
heading No 8538 are only used 
up to a value of 5 Vo of the ex-
works price of the product Manufaaure in which: 
— the value of all the materials used 
does not exceed 25 Vo of the ex-
works price of the product, and 
— the value of all the transistors of 
heading No 8541 used does not 
exceed 3 Vo of the ex-works price 
of the produa 
Manufaaure in which: 
— the value of all the materials used 
does not exceed 25 Vo of the ex-
works price of the produa, and 
— the value of all the transistors of 
heading No 8541 used does not 
exceed 3 Vo of the ex-works price 
of the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
139 
(1) 
8537 
ex 8541 
8542 
8544 
8545 
8546 (2) 
Boards, panels (including numerical 
control panels), consoles, desks, 
cabinets and other bases, equipped 
with two or more apparatus of 
heading No 8535 or 8536, for elec­
tric control or the distribution of 
electricity, including those incor­
porating instruments or apparatus 
of Chapter 90, other than switching 
apparatus of heading No 8517 
Diodes, transistors and similar 
semi-conductor devices, except 
wafers not ya cut into chips 
Electronic integrated circuits and 
microassemblies 
j Insulated (iecluding enamelled or 
j anodized) wire, cable (including 
I ro-axial cable) and other insulated 
electric conductors, whether or not 
fitted with conneaors; optical fibre 
cables, made up of individually 
sheathed fibres, whether or not as­
sembled with electric conduaors or 
fitted with connectors 
Carbon elearodes, carbon brushes, 
lamp carbons, battery carbons and 
other articles of graphite or other 
carbon, with or without metal, of a 
kind used for elearical purposes 
Electrical insulators of anv material (3) 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
heading No 8538 are only used 
up to a value of 5 Vo of the ex-
works price of the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the pro­
ducts are only used up to a 
value of 5 Vo of the ex-works 
price of the product 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works pnee of 
the produa, and 
— where, within the above limit, 
the materials classified within 
heading No 8541 or 8542, 
taken together, are only used 
up to a value of 5 Vc of the ex-
works price of the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 4C Vc of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
a!) the materials used does not ex­
ceed 40 Vc of the ex-works price of 
the produa (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 % of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the matenals used does not ex­
ceed 25 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 Vo of the ex-works pnee of 
the product 
140 
(1) (2) (3) (4) 
8547 
8548 
8601 
to 
8607 
8608 
8609 
ex Chapter 8' 
8709 Insulating fittings for electrical ma­
chines, appliances or equipment, 
being fittings wholly of insulating 
material apart from any minor 
components of metal (for example, 
threaded socket) incorporated dur­
ing moulding solely for purposes of 
assembly outer than insulators of 
heading No 8546; electrical con­
duit tubing and joints therefor, of 
base metal lined with insulating 
material 
Electrical parts of machinery or ap­
paratus, not specified or included 
elsewhere in this chapter 
Railway or tramway locomotives, 
rolling-stock and parts thereof 
Railway or tramway track fixtures 
and fittings; mechanical (including 
electromechanical) signalling, 
safety or traffic control equipment 
for railways, tramways, roads, in­
land waterways, parking facilities, 
por. installations or airfields; pans 
of the foregoing 
Containers (including containers 
for the transport of fluids) specially 
designed and equipped for carnage 
by one or more modes of transpon 
Vehicles other than railway or 
tramway rolling-stock and parts 
and accessories thereof; except for 
those falling within the following 
headings or parts of headings for 
which the rules are set out below: 
8709 to 8711, ex 8712, 8715 and 
8716 
Vorks trucks, self-propelled, not 
fitted with lifting or handling 
equipment, of the type used in fac­
tories, warehouses, dock areas or 
airports for short distance transpon 
of goods; traaors of the type used 
on railway station platforms, pans 
of the foregoing vehicles Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40% of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are onlv used up to a value of 
5 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vb of the ex-works price of 
the produa 
Manufaaure : 
— in which the value of ail the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are only used up to a value of 
5 Vo of the ex-works pnee of 
the produa Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 % of the ex-works pnee of 
the produa 
Manufacture in which the value of 
all the matenals used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
141 
(Il 
8710 (2) 
Tanks and other armoured fighting 
vehicles, motorized, whether or not 
fitted with weapons, and parts of 
such vehicles 
8711 Motorcycles (including mopeds) 
and cycles fitted with an auxiliary 
motor, with or without side-cars; 
side-cars: 
— With reciprocating internal 
combustion piston engine of a 
cylinder capacity: 
— Not exceeding 50 cc 
Exceeding 50 cc 
ex 8712 Other 
Bicycles without ball bearings (3) 
Manufaaure : 
in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 % of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the ori­
ginating materials used 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 Vc of the ex-works price of 
the produa, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the on-
ginating materials used 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 Vb of the ex-works price of 
the product, and 
— where the value of all the non-
onginatine materials used does 
not exceed the value of the ori­
ginating matenals used 
Manufaaure from materials not 
classified within heading No 8714 (4) 
Manufacture in which the value of 
all the materials used does not ex­
ceed 30 Vc of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 20 Vo of the ex-works pnee of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 Vc of the ex-works price of 
the produa 
Manufacture in which the value of 
all the matenals used does not ex­
ceed 30 Vo of the ex-works pnee of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
142 
(1) 
8715 (2) 
Baby carriages and paru thereof 
8716 
8801 
and 
8802 
8803 
8804 
8805 Trailers and semi-trailers; other ve­
hicles, not mechanically propelled; 
pans thereof 
Balloons and dirigibles; aircraft; 
spacecraft and spacecraft launch 
vehicles 
Pans of goods of heading No 8801 
or 88:2 
Parachutes (including dirigible 
parachutes) and rotochutes, parts 
thereof and accessories thereto: 
— Rotochutes 
— Other 
Chapter 89 Aircraft launching gear; deck-arre-
stor or similar gear; ground flying 
trainers; parts of the foregoing arti­
cles 
Ships, boats and floating struaures (3) 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 % of the ex-works price of 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the produa 
Manufaaure in which all the mate­
rials used are classified within a 
heading other than that of the pro­
dua 
Manufaaure in which the value of 
all the materials of heading No 
8803 used does not exceed 5 Vo of 
the ex-works price of the produa 
Manufaaure from materials of any 
heading including other materials 
of heading No 8804 
Manufaaure in which the value of 
all the materials of heading No 
8804 used does not exceed 5 Vo of 
the ex-works price of the produa 
Manufaaure in which the value of 
all the materials of heading No 
8805 used does not exceed 5 Vo of 
the ex-works price of the produa 
Manufaaure in which all the mate­
rials used are classified within a 
heading other than that of the pro­
dua However, hulls of heading 
No 8906 may not be used (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works pnee of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
14i3 
(1) 
ex Chapter 90 
9001 
9002 
9o:4 (2) 
Optical, photographie, cinemato­
graphic, measuring, checking, pre­
cision, medical or surgical instru­
ments and apparatus; pans and ac­
cessories thereof; except for those 
falling within the following hea­
dings or parts of headings for 
which the rules are set out below: 
9001, 9002, 9004, ex 9005, ex 
9006, 9007, 9011, ex 9014, 9015 to 
9020 and 9024 to 9033 
Optical fibres and optical fibre 
bundles; optical fibre cables other 
than those of heading No 8544; 
sheets and plates of polarizing ma­
terial; lenses (including contact len­
ses), prisms, mirrors and other op­
tica! elements, of any material, un­
mounted, other than such elements 
of glasrs not optically worked 
Lenses, prisms, mirrors and other 
optical elements, of anv material, 
mounted, beir.,. parts of or fittings 
for instruments or apparatus, other 
than such elements of glass not op-
ticallv worked 
Spectacles, goggles and the 
corrective, protective or other ike. (3) 
Manufacture : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 4C Vo of the ex-works price of 
the produa 
Manufacture in which the value of 
all the materials used does not ex­
ceed 4C Vc of the ex-works price of 
the product <*) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 % of the ex-works price of 
the product 
ex 9005 
ex 9Xo ! Binoculars, monoculars, other opti-
, ca! telescopes, and mountings the­
refor, except for astronomical re­
fracting telescopes and mountings 
i therefor 
Photographic (other than cinema­
tographic i cameras, photographic 
flashlight apparatus and flashbulbs 
other than electricallv ignited 
flashbulbs Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vc of the ex-works price of 
the produa, 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are only used up to a value of 
5 Vo of the ex-works price of 
the produa, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the ori­
ginating materials used 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 V: of the ex-works price of 
the product. Manufaaure in which the value of 
all the matenals used does not ex­
ceed 30 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does no: ex­
ceed 3C V: of the ex-works price of 
the product 
(10) 144 
(1) 
ex 9006 
(cont'd) (2) 
9007 Cinematographic cameras and pro-
jeaors, whether or not incorpora­
ting sound recording or reprodu­
cing apparatus 
9011 
ex 9014 
9015 Compound optical microscopes, in­
cluding those for photomicrogra­
phy, cinephotomicrography or mi-
troprojection 
Other navigational instruments and 
appliances 
Surveying (including photogram-
metncal surveying), hydrographie, 
océanographie, hydroiogical, me­
teorological or geophysical instru­
ments and appliances, excluding 
compasses; rangefinders (3) 
where, within the above limit, 
the materials classified within 
the same heading as the product 
are only used up to a value of 
5 Vo of the ex-works price of 
the product, and 
where the value of all the non-
originaung materials used does 
not exceed the value of the on-
ginaung materials used 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, 
— where, within" the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the produa, and 
— where the value of all the non-
onginaung materials used does 
not exceed the value of the ori­
ginating materials used 
Manufacture: 
— in which the value of ail the 
materials used does not exceed 
40 Vo of the ex-works pnee of 
the produa, 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of. 
5 Vc of the ex-works price of 
the produa, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the ori­
ginating materials used 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa (<ï 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the matenals used does not ex­
ceed 30 Vo of the ex-works price of 
the product 
145 
(1» 
9016 
9017 
9018 
9:i( 
902: (2) 
Balances of a sensitivity of 5 eg or 
better, with or without weights 
Drawing, marking-out or mathe­
matical calculating instruments (for 
example, drafting machines, panto­
graphs, protractors, drawing sets, 
slide rules, disc calculators); instru­
ments for measuring length, for use 
in the hand (for example, measu­
ring rods and tapes, micrometers, 
callipers, not specified or included 
elsewhere in this chapter 
Instruments and appliances used in 
medical, surgical, dental or veteri­
nary sciences, including scintigra­
phic apparatus, other electro-medi­
cal apparatus and sight-testing in­
struments 
— Dentists' chairs incorporating 
dentai appliances or dentists' 
spittoons 
Other 
1 Mechano-iherapy appliances: mas-
! sage apparatus, psychological apti-
, lude-tesung, apparatus. ozone 
iherapv. oxygen therapy, aerosol 
therap;.. artificial respiration or ot­
her therapeutic respiration appara-
i tus (3) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa W 
Other breathing appliances and gas 
masks, excluding proteaive masks 
having neither mechanical parts nor 
replaceable filters Manufaaure from materials of any 
heading, including other materials 
of heading No 901? 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
4: V: of the ex-works price of 
the product, and 
— where, within the above limn, 
the materials classified within 
the same heading as the product 
are onh used up to a value of 
5 •/; of the ex-works price of 
the product 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
4C V: of the ex-works price of 
the produa, and 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are only used up to a value of 
5 Vc of the ex-works price of Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works pnee of 
the product 
I Manufacture in which the value of 
: al! the materials used does not ex-
! ceed 25 Vc of the ex-works price of 
; the product 
i 
the produa 
Manufaaure: 
— in which the value of all the 
materials used does not exceed 
40 Vc of the cx-*orks price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the product 
are onlv used up to a value of 
5 V: of the ex-works price of 
the product Manufacture in which the value of 
all the materials used does not ex­
ceed 25 Vc of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 25 Vc of the ex-works price of 
the product 
146 
(1) 
9024 
9025 
9026 
9027 
9028 
9029 (2) 
Machines and appliances for testing 
ihr hardness, sirrngth, compressibi­
lity, elasticity or other mechanical 
properties of materials (for exam 
pie, metals, wood, textiles, paper, 
plastics) 
Hydrometers and similar floating 
instruments, thermometers, pyro­
meters, barometers, hygrometers 
and psychrometers, recording or 
not, and any combination of these 
instruments 
Instruments and apparatus for mea­
suring or checking the flow, level, 
pressure or other variables of li­
quids or gases (for example, flow 
meters, level gauges, manometers, 
heat meters), excluding instruments 
and apparatus of heading No 9014. 
9015, 9C28 or 9032 
Instruments and apparatus for phy­
sical or chemical analysis (for ex­
ample, polanmeters, refraaome-
ters, spectrometers, gas or smoke 
analysis apparatus); instruments 
and apparatus for measuring or 
checking viscosity, porosity, expan­
sion, surface tension or the like; in­
struments and apparatus for measu­
ring or checking quantities of heat. 
sound or light dnclud:ng exposure 
meters), microtomes 
Gas. liquid or electricitv suppK or 
production meters, incuding cali­
brating meters therefor 
— Pans and accessones 
Other 
Revolution counters, production 
counters, taximeters, mileometers, 
pedometers and the like; speed in­
dicators and tachometers, other 
than those of heading No 9014 or 
Q015. stroboscopes (3) 
Manufacture in which the value of 
all the materials used doe» not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product (4) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vs of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works pnee of 
the product, and 
— where the value of all the non-
originating materials used does 
not exceed the value of the ori­
ginating materials used 
Manufacture in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works price of 
the product Manufacture in which the value of 
all the matenals used does not ex­
ceed 30 Vc of the ex-works price of 
the product 
147 
0» 
9030 
9031 
9032 
9033 
ex Chapter 91 
91C5 
91 0^ 
911! (2) 
Oscilloscopes, spectrum analysers 
and other instruments and appara­
tus for measuring or checking elec­
trical quantities, excluding meters 
of heading No 9028; instruments 
and apparatus for measuring or de­
tecting alpha, beta, gamma, X-ray, 
cosmic or other ionizing radiations 
Measuring or checking instru­
ments, appliances and machines, 
not specified or included elsewhere 
in this chapter; profile projeaors 
Automatic regulating or controlling 
instruments and apparatus 
Pans and accessories (not specified 
or included elsewhere in this chap­
ter) for machines, appliances, in­
struments or apparatus of Chapter 
90 
Clocks and watches and pans the­
reof, except for those falling under 
the following headings for which 
the rules are set out below: 
91Z5. 9109 to 9113 
] Other clocks 
Clock mowments. complet»- and 
assembled (3J 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa (4) 
Complete watch or clock move­
ments, unassembled or partly as­
sembled (movement sets); incom­
plete watch or clock movements, 
assembled; rough watch or clock 
movements Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works pnee of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vc of the ex-works price of 
the product 
Manufaaure. 
— in which the value of all the 
materials used does not exceed j 
40 V; of the ex-works price of l 
the produa, and | 
— where the value of all the non-
originating matenals used does 
not exceed the value of the ori­
ginating materials used 
Manufacture 
— in which the value of ail. the 
materials used does not exceed 
40 Vo of the ex-works price of 
the produa, and 
— where the value of all the non-
onginatine materials used does 
not exceed the value of the ori­
ginating materials used 
Manufacture: 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works pnee of 
the product, and 
— where, within the above limit, 
the materials classified within 
heading No 9114 are only used 
up to a value of 5 :/c of the ex-
works price of the product Manufaaure in which the value of 
all the materials used does not ex­
ceed 3C Vc of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used docs not ex­
ceed 30 Vc of the ex-works price of 
the product 
Manufacture in which the value of 
all the materials used does not ex­
ceed 30 Vc of the ex-works price of 
the produa 
148 
(1) 
9111 (2) 
Watch cases and parts thereof (3) 
9112 
9113 Clock cases and cases of a similar 
type for other goods of this chap­
ter, and parts thereof 
Chapter 92 Watch straps, watch bands and 
watch bracelets, and parts thereof: 
— Of base metal, whether or not 
plated, or clad with precious 
metal 
— Other 
Musical instruments, parts and ac-
cessones of such articles Manufaaure : 
in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo ot the ex-works price of 
the produa 
Manufaaure : 
— in which the value of all the 
materials used does not exceed 
40 Vo of the ex-works price of 
the product, and 
— where, within the above limit, 
the materials classified within 
the same heading as the produa 
are only used up to a value of 
5 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 Vo of the ex-works price of 
the produa 
Manufaaure in which the value of 
all the materials used does hot ex­
ceed 50 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 40 % of the ex-works price of 
the produa <*) 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the product 
Manufaaure in which the value of 
all the materials used does not ex­
ceed 30 Vo of the ex-works price of 
the produa 
HS heading No Description of produa Vorkm6 or P">««-«-l «*"«<- ou- on "on-ong.naung maurnah 
b ~ v *» Y lj)at confen onginaung status 
O I (2) (3) 
Chapter 93 Arms and ammunitions; parts and accessories Manufaaure in which the value of all the materials 
thereof used does not exceed 50 Vo of the ex-works price of 
the produa 
ex 9401 Base metal furniture, incorporating unstuffed cot- Manufacture in which all the materials used are classi-
and ton cloth of a weight of 300 g/m' or less fied within a heading other than that of the produa 
ex 9403 
or 
Manufaaure from cotton cloth already made up in a 
form ready for use of heading No 9401 or 9403, provi­
ded: 
— its value does not exceed 25 Vo of the ex-works 
pnee of the produa, and ' 
— all the other materials used are already originating 
and are classified within a heading other than 
heading No 9401 or 9403 
149 
(I) (2) 
9405 
9406 
9503 
ex 9506 
95Cv 
ex 9601 
and 
ex 9602 
ex 96C3 
9605 
9606 
9608 Lamps and lighting fittings including searchlights 
and spotlights and parts thereof, not elsewhere 
specified or included; illuminated signs, illuminated 
name-plates and the like, having a permanently 
fixed light source, and parts thereof not elsewhere 
specified or included 
Prefabricated buildings 
Other toys, reduced-size ('scale') models and 
similar recreational models, working or not; 
puzzles of all kinds 
Articles and equipment for gymnastics, athletics, 
other sports (excluding table tennis) or outdoor 
games not specified or included elsewhere in this 
chapter, swimming pools and paddling pools 
Fishing rods, fish-hooks and other line fishing 
tackle, fish landing nets, butterfly nets and similar 
net-s. decoy 'birds' (other than those of heading No 
02:c or Q~:5) and similar hunting or shooting 
requisites 
Anicles of animal, vegetable or mineral carving 
materials 
Brooms and brushes, (except for besoms and the 
like and brushes made from marten or squirrel 
hair), hand-operated mechanical floor sweepers, 
not motorized, paint pads and rollers, squeegees 
and mops. 
Travel sets for personal toilet, sewing or shoe or 
clothes cleaning 
Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these 
articles; button blanks 
Ball point pens, felt lipped and other porous-tipped 
pens and markers, fountair pens, stylograph pens 
and other pens; duplicating stylos, propelling or 
sliding pencils, pen-holders, pencil-holders and 
similar holders; pans (including caps and clips) of 
the foregoing anicles, other than those of heading 
No 9609 (3) 
Manufaaure in which the value of all the materials 
used does not exceed 50 Vo of the ex-works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 50 Vo of the ex-works pnee of 
the produa 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the produa, and 
— the value of all the materials used does not exceed 
50 Vo of the ex-works price of the product 
Manufaaure from materials not classified within the 
same heading as the product However, roughly 
shaped blocks for making golf clubs heads may be used 
ana the other materials classified within the same 
heading may also be used provided their value does not 
exceed 5 Vc of the ex-works price of the product 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
Croduct. However, materials classified within the same 
eading mav be used provided their value does not 
exceed 5 Vc of the ex-works price of the product 
Manufacture from 'worked' caning materials of the 
same heading 
Manufaaure in which the value of all the materials 
used does not exceed 5: V: of the ex-works price of 
the produa 
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 toul value does not exceed 15 Vo of the ex-works 
price of the set 
Manufaaure in which: 
— all the materials used are classified within a heading 
other than that of the product, and 
— the value of all the materials used does not exceed 
50 Vc of the ex-works price of the product 
Manufaaure in which all the materials used are 
classified within a heading other than thai of the 
product However, nibs or nib points may be used and 
the other materials classified within the same heading 
mav also be used provided their value does not exceed 
5 Vc of the ex-works price of the product 
150 
(1) 1 (2) 1 (3) 
9612 Typewriter or similar ribbons, inked or otherwise Manufacture in which 
prepared for givmg impressions whether or not on _ d| ^ ^ , d lajjificd vithin headi 
spools or «n cartndges; mk-pads, whether or not ^ ^ ^ f ^ ^ and 
inked, with or without boxes v 
— the value of all the materials used does not exceed 
50 Vo of the ex-works price of the produa 
9613 Cigarette lighters and other lighters, whether or not 
mechanical or electrical, and parts thereof other 
than flints and wicks: 
— Lighten with piezo igniter Manufaaure in which the value of all the materials of 
heading No 9613 used does not exceed 30 Vo of the 
ex-works price of the product 
— Other Manufaaure in which the value of all the materials of 
heading No 9613 used does not exceed 5 Vo of the ex-
works price of the produa 
ex 9614 Smoking pipes or pipe bowls Manufaaure from roughly shaped blocks 
151 
ANNEX III 
MOVEMENT CERTIFICATES EUR.1 
1. Movement certificates EUR.1 shall be made out on the form of which a 
specimen appears In this Annex . This form shall be printed in one 
or more of the languages In which the Agreement Is drawn up. 
Certificates shall be made out In one of these languages and In 
accordance with the provisions of the domestic law of the exporting 
State or territory. If they are handwritten, they shall be completed 
In Ink and In capital letters. 
2. Each certificate shall measure 210 x 297 mm; a tolerance of up to 
minus 5 mm or plus 8 mm In the length may be allowed. The paper used 
must be white, sized for writing, not containing mechanical pulp and 
weighing not less than 25 g/ms. It shall have a printed green 
gull loche pattern background making any falsification by mechanical 
or chemical means apparent to the eye. 
3. The Member States of the Community and the Faroe Islands may reserve 
the right to print the certificates themselves or may have them 
printed by approved printers. In the latter case each certificate 
must inclue a reference to such approval. Each certificate must 
bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, 
either printed or not, by which It can be Identified. 
(ui J- U» Vw 
MOVEMENT CERTIFICATE 
F Exporter iummm M 
X Consignee *am« n* tOpt«n»l) EUR.1 No A 000.000 
2. Certificat* used In preferential trade bet 
and 
(hMii woraorwx» eoitfunu. ef csunviet ot erreont. 
4. Country, group of countries 
or territory In which the 
products are considered as 
originating S. Country, group of countrtea 
or territory of destination 
S. Transport détails i 7. Remarks 
t. Item number; Marks Number and kind of ('); Description of goods 9. 
or other mea­
sure (Utrec, 
m\ etc.) 10. m 
i 
, CUSTOMS ENDORSEMENT 
Declaration c-enlfieâ 
Export document (') 
Form _— No 
Customs ome* 
Issuing country or territory 
Date 12. DECLARATION BY THE EXPORTER 
I. me undersigned, declare that •J-i-, goods 
describee above men tne condnons requirad 
for tne issu* ot this certificat*. 
Place anc date 53 
13. REQUEST FOR VtMRCATION. to: 
Verrf.cii.or. of me authenticity and accuracy of tnis certificate 
is requested. 
(Pan* and oat*; 
Stamp 
(Signature) 14. RESULT OF VERIFICATION. 
Verification carried out snows trust This ceruicat* (') 
•was issued by the customs office indicated 
tne information contajnec therein is accurate 
D does not meet the requirements as :c «jthenticiry _.-.: 
accuracy (see remarKs appended). 
(Piaca anc sale) 
Sump 
fStonature) 
(') msec x \r :->« appropriait sex 
NOTES 
Cermcatss must not contain erasures or words wrttten over one another. Any altérations must be made by deleting the mco-'rct 
particulars and adding any nacaner/ corrections. Any suet) aftafatoi must be mitafled by me person who completed The certifi­
cate anc endorsed by the customs authorities of The issuing country or terrnory. 
No spaces musn be left beowri the items entered on the cerBncal* and each Item must be preceded by an item nurrzzr. 
A hor.zomaJ line must be drawn irnmediatery below the last Kern. Any unused space must be struck through ir. sucn a manne as 
to mave am/ later aocttons impoaalbie. 
GocCs rr.uST be oescrfped In accordance with commandai practice and with sufficient detail to enaole them tc be .oentifiec 
154 
APPLICATION FOR A MOVEMENT CERTIFICATE 
1. Experte* *-mt ••> -na-eai. ue-aeji 
a. Con»iç->»« IN^ iu- aaaraae, eeaawyi (Oeta-naii EUR. 1 N. A ooo ooo 
Sa* MIH •«•*•« a ai ara fiw-niii.., uaa 
2. Application for a certificate to be used in préférer-::al trade 
between 
and 
(inaar- aeerepnat* caurnnti grouea a» sewmnaa er awmen* 
4. Country, group of countries 
or territory In which the 
products ana considered as 
originating S. Country, group of countries 
or territory of des t. nation 
C. Transpon details Ot-a-a-ari 7. Remarks 
Item number: Menu and nuRSbers; Number and kind of ('); Description of goods 
or other mea­
sure (litres, 
m\ etc.) 10. Invoices 
l'-ouonal) 
155 
DECLARATION ft THE EXPORTER 
I. tht jndersigned. exporter of the goods described overleaf. 
DEC-ARE mat the goods meet the conditions required for the iasue of the attached certificate 
SPECIFY as follows the caxumitances which have enabled these goods to meet the above conditions: 
SUBM!~ the following supporting documents (') 
UNDE-'AKE to submit at the request of the appropriai* authorities, any supporting evidence which these authorities may --quire 
for the purpoaa of cssutng the an ached teititVaia, and undertake. If required to agree to any inspecbon .;: my 
accounts and to any check on the processes of rrwajfacture of the above goods, earned out by the said authon ies : 
REQUEST me issue of the agauhad certificate for these goods. 
(Place anfl oat a] 
(S»gnatur») 
(') For example: import Ooajrnenta. movement certificates. Invoices, marwfacturer» 3acia<-*t.on*. etc.. r»r»rnnc t= tn« pnwucis isec in m*nui.;iura 
or to :ne c-ooai re-exported S-i Vw same stale. 
156 
ANNEX IY 
FORy EUR.2 
1. Form EUR.2 shall be made out on the form of which a specimen appears 
In this Annex . This form shall be printed In one or more of the 
languages in which the Agreement is drawn up. Forms shall be made 
out In one of these languages and In accordance with the provisions 
of the domestic law of the exporting State or territory. If they are 
handwritten, they shall be completed In Ink and In capital letters. 
2. Each Form EUR.2 shall measure 210 x 297 mm; a maximum tolerance of up 
to minus 5 mm or plus 8 mm In the length may be allowed. The paper 
used must be white, sized for writing, not containing mechanical pulp 
and weighing not less than 64 g/mt. 
3. The Member States of the Community and the Faroe Islands may reserve 
the right to print the forms themselves or may have them printed by 
approved printers. In the latter case each form must Include a 
reference to such approval. Each form must bear the name and address 
of the printer or a mark by which the printer can be Identified. It 
shall also bear a serial number, either printed or not, by which It 
can be identIfled. 
FORM EUR. 2 NO 
2 I Exporter Name it d Form used in preferential trade 
batween r) 
j 3 | Declaration by exporter 
I. the undersigned, exporter of the gooes described : flow. 
declare that the goods comply with the -esumtments :. ' the 
completion of this form anc mat me goods have obtain-;- the 
status of originating products wrthm me provisions governing 
preferential trade show.-, m bcx i. 
* I Consignee iNene lu* address, country 
UJ Place and date 
| 6 | Signature of exporter 
j 6 | Country ot origin (') I S j Country of da»t»iuruc:i (') Remark: 
TO J Gross mesa (kg) 
I Manu. Numbers of ci.iiiljiwteait; Description of goods *2j Authority In the exporting courrtn. (*) 
—' responsible for verification of the declara­
tion by the exporter 
mart lha COJ^^S groups ex uajertaa er terreonaa concaned ('I a*v to any nrWuaiajri atreaOy cemeC ei/trN eppropnan autnorniee p] The ic*m co&rtry et or-jn maana 
ary. group ?* countnea or terrearjr aewr* tat eaeai ara coraaoerac io &• ortgaveng J*| The larm 'country maana country proue o> coumnaa or i«rniory ef oaanr«.«&fv 
3 f"58 
I3j Request for nsrtflcatJon 
The ve':t•cation of The declaration by the exporter on the front 
of this -orm is requested (*) 0Result of venfkaruon 
Vérification carried ou: snows mat (') 
(Place and Oaae) 19. 
Sump 
(Signature) i—t the stat*ments ano particulars giv«n m this i;-r are 
accurst*. 
•this form does not meet the re jurements ai to 
accuracy and authenticity (see remarks appended 
IS. 
(Puce and oaiei 
(Signature) Stamp 
(') Ineen Intra «pprepnau Do* 
) SuDaaouani «anncaOom or torma SU*, t eMat Se i 
Mernwuer. ••^••amg ma auinaneuay «f tie lenna Damae oui ai random ar * 
end ma true ongr. o* ma good* in i aumonnai or ma hnpomng SUM OCJOI anmn :.r*cy of ma 
Instructions for the conajietton of form EUR. 2 
A form EUP.. 2 may be made out only for goods which m the exporting country futfii the conditions specified by tr>fc provisions ;=veming 
the trade -^errec :c in box t. Thaae provisions must be studied earafufy betor* the form is completed. 
In the case ot a consignment by parce» post the exporter attaches the form to me dispatch note in the case ot • =ons*gnm*r oy letter 
post he encloses tne form in a r""*'"fJ" The reference "EUR. 2* and the serial numoer of tne form should be staiea on me customs green 
JabeJ declaration Ci or on the customs declaration G2/CP3. as appropriate. 
These instructions do not exarnpt the exporter from complying with any other formalities required by customs or postal regulations 
An exporter who uses this «orra h abflged to submit to the appropriate authonbes any supporting evidence which they may require and to 
to any inspection by them of res accounts and of the processes of manufacture of the goods described in box * 1 of this fc-'-n 
159 
AUKLUL__JL 
SPECIMEN IMPRESSION OF THE STAMP MENTIONED IN 
ARTICLE 13, PARAGRAPH 3f&> 
30 mm 
(1) Initials or coat of arms of the exporting State or territory 
(2) Such Information as Is necessary for the Identification of the 
approved exporter. 
1 CO 
ANNEX VI 
LIST OF PRODUCTS REFERRED TO IN ARTICLE 31 WHICH ARE TEMPORARILY 
EXCLUDED FROM THE SCOPE OF THIS PROTOCOL 
HS heading No Description of product 
ex 2737 
2709 io 2715 
ex 29:1 Oils in which the weight of the aromatic constituents exceeds that of the 
non-aromatic constituents, being oils similar to mineral oils obtained by distil­
lation of high temperature coal tar, of which more than 65 Vc by volume distilis at 
a temperature of up to 250 *C (including mixtures of petroleum spirit and 
benzole), for use as power of heating fuels 
Mineral oils and producu of their distillation ; bituminous substances: mineral 
waxes 
Acylic hydrocarbon for use as power or heating fuels 
ex 3*:« Cvclancs and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as 
power or heating fuels 
Lubricating preparations containing petroleum oils or oils obtained from bitu­
minous minerals, provided they represent less than 70 % by weight 
.Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, 
waxes obtained from bituminous minerals, siack wax or scale wax 
ex 381! Prepared additives for lubricating oil. containing petroleum oils or oils obtained 
from bituminous minerals 
J.61 
Protocol No 4 
concerning agricultural products subject to special provisions applicable to imports 
Article 1 
In accordance with Article 17 of this Agreement, the European Economic Community grants to products 
originating in and coming from the Faroe Islands the fol lowing tariff quotas: 
CN Code Description Rate of duty Tariff quota 
TQ in tons 
reference 
ceiling R.C. 
0204 
0206 80 99 
0206 90 99 
0210 90 11 
0210 90 19 
0210 90 60 
ex 1601 
ex 1602 Meat of sheep or goats, fresh, chilled or frozen 
Edible offal of sheep and goats, fresh or chilled 
Edible offal of sheep and goats, frozen 
Meat of sheep or goats, salted, in brine, dried or smoked 
with bone in 
Meat of sheep or goats, salted, in brine, dried or 
smoked, boneless 
Edible meat offal of sheep or goats, salted, in brine, 
dried or smoked 
Sausages and similar products of meat, meat offal or 
blood; food preparations based on these products: 
- Of sheep and goats 
Other prepared or preserved meat, meat offal or blood: 
- Of sheep and goats 20 T (1) 
2309 10 11 Pet food 1000 T 
2309 90 41 Fish feed 5000 T 
to (1) This quota will be implemented in the framework of the autonomous rjegime established 
by Counojil Regulation (EEC) No 3643/85. .sQi 
Article 2 
In accordance with Article 5 and Annex II of this 
Agreement, the Faroe Islands shall grant freedom of 
tariffs and duties to goods of EEC origin, falling 
within the Chapters 1 - 24 in the Harmonized System, 
with the following exceptions: 
0204 Meat of sheep or goats, fresh, 
chilled or frozen. 
0206 80 99 Other edible offal, fresh and chilled 
of sheep and goats. 
0206 90 99 Other edible offal, frozen, of sheep 
and goats. 
0210 90 11 Meat, salted, in brine, dried and 
smoked, of sheep and goats, with bone 
in. 
0210 90 60 Offal, of sheep and goats. 
0210 90 90 31-40. Edible flours and meals of meat 
and meat offal of sheep and goats. 
0401 Milk and cream, not concentrated nor 
containing added sugar or other 
sweetening matter 
0402 Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter. 
0403 Buttermilk, curdled milk and cream, 
yogurt, 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. 
ex 1601 Sausages and similar products of 
meat, meat offal or blood of sheep 
and goats; food preparations based on 
these products of sheep and goats. 
ex 1602 Other prepared or preserved meat, 
meat offal or blood, of sheep and 
goats. 
J €3 
DECLARATIONS 
Declaration by the European Economic Community concerning 
Article 23 (1) of the Agreement 
The European Economic Community declares that, in the context of 
the autonomous implementation of Article 23 (1) of the Agreement 
which is incumbent on the Contracting Parties, it will assess any 
practices contrary to that Article on the basis of criteria 
arising from the application of the rules of Articles 85, 86, 90 
and 92 of the Treaty establishing the European Economic 
Community. 
Declaration by the European Economic Community concerning the 
regional application of certain provisions of the Agreement 
The European Economic Community declares that the application of 
any measures it may take under Articles 23, 24, 25 or 26 of the 
Agreement, in accordance with the procedure and under the 
arrangements set out in Article 27, or under Article 28 may be 
limited to one of its regions by virtue of Community rules. 
JOINT DECLARATION CONCERNING THE REVIEW OF THE TRADE AGREEMENT IN 
KEEPING WITH THE DEVELOPMENT OF EEC-EFTA TRADE RELATIONS 
If the Community - upon the conclusion of new agreements or 
arrangements between the Community and the Member States of EFTA 
in the context of the establishment of a European Economic Area -
grants concessions to the EFTA countries going beyond those 
granted to the Faroe Islands in areas covered by this Agreement, 
the Community will, upon request from the Faroe Islands, consider 
in a positive spirit, case-by-case, to what extent and on what 
basis corresponding concessions could be offered to the Faroe 
Islands. 
If agreements or arrangements are concluded between the Faroe 
Islands and the Member States of EFTA whereby the Faroe Islands 
grant concessions to EFTA countries going beyond those granted to 
the Community in areas covered by this Agreement, the Faroe 
Islands will, upon request from the Community, consider in a 
positive spirit, case-by-case, to what extent and on what basis 
corresponding concessions could be offered to the Community. 
Ui 
Exchange of letters on mutual assistance 
Draft letter from the Head of the delegation of Denmark and the 
Faroe Islands 
Sir 
I have the honour to confirm that the Government of Denmark and 
the Home Government of the Faroe Islands are prepared to conclude 
an agreement with the European Economic Community on mutual 
administrative assistance in customs matters as soon as such an 
agreement has been concluded with one or more of the Member 
States of the European Free Trade Association. I also confirm 
that the agreement on mutual administrative assistance in customs 
matters to be concluded between the European Economic Community 
and the Government of Denmark and the Home Government of the 
Faroe Islands shall be based upon the agreement or agreements 
concluded between the European Economic Community and one or more 
of the Member States of the European Free Trade Association. 
Please accept, Sir, the assurance of my highest consideration. 
(S) 
Head of the delegation of Denmark and 
the Faroe Islands 
Draft letter from the Head of the delegation of the European 
Economic Community 
Sir, 
In your letter of today's date you inform me as follows: 
"I have the honour to confirm that the Government of Denmark and 
the Home Government of the Faroe Islands are prepared to conclude 
an agreement with the European Economic Community on mutual 
administrative assistance in customs matters as soon as such an 
agreement has been concluded with one or more of the Member 
States of the European Free Trade Association. I also confirm 
that the agreement on mutual administrative assistance in customs 
matters to be concluded between the European Economic Community 
and the Government of Denmark and the Home Government of the 
Faroe Islands shall be based upon the agreement or agreements 
concluded between the European Economic Community and one or more 
of the Member States of the European Free Trade Association. 
Please accept, Sir, the assurance of my highest consideration. 
I have the honour to acknowledge receipt of your letter. 
Please accept, Sir, the assurance of my highest consideration. 
(S) 
Head of the delegation of the 
European Economic Community 
165 

ISSN 0254-1475 
COM(91) 323 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-91-368-EN-C 
ISBN 92-77-75271-8 
Office for Official Publications of the European Communities 
L^2985 Luxembourg