COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 31.05.1995 
COM(95) 235 final 
95/0132 (AVC) 
Proposal for a Decision of the Council and the Commission 
on the conclusion of a Euro-Mediterranean Agreement 
establishing an association between the 
European Communities and their Member States, 
of the one part, and the Republic of Tunisia, of the other part 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
1. In line with the directives adopted by the Council of the European Union on 
20 December 1993 the Commission initiated negotiations aimed at the conclusion of a 
new agreement with Tunisia. On 12 April 1995, after several negotiating sessions and 
many technical meetings, the Commission and the Tunisian delegation initialled a draft 
agreement. As specified by the directives concerned, the negotiations were conducted in 
consultation with representatives of the Member States. On 10 April, prior to the 
initialling of the draft, the Council (General Affairs) was informed of the status of the 
negotiations. 
2. The draft Euro-Mediterranean agreement is designed to establish an association 
between the European Communities and their Member States, of the one part, and the 
Republic of Tunisia, of the other part. It will replace the cooperation agreement and the 
agreement governing ECSC products signed in 1976 which are currently in force. The 
new agreement is the first manifestation of a stronger Mediterranean policy, the 
guidelines for which were adopted by the Essen European Council of 9 and 10 December 
1994 with the aim of creating a Euro-Mediterranean partnership. 
3. The proposed agreement will be concluded for an unlimited period, and will 
consolidate the existing ties between the European Communities and their Member 
States, of the one part, and the Republic of Tunisia, of the other part, creating a 
relationship based on reciprocity and partnership. Respect for democratic principles and 
human rights will be a key feature of this relationship. 
The main provisions of the agreement are as follows: 
- regular political dialogue; 
- a free-trade area: in accordance with the WTO rules, a free-trade area will be created 
gradually between the Community and Tunisia over a period 'lasting no more than 
12 years. Tunisia, which up to now has granted the Commission no concessions, will 
gradually eliminate trade barriers affecting the Community's industrial exports, and 
will apply preferential duties to its agricultural exports. The preferential arrangements 
currently applied by the Community (free market access for Tunisian industrial 
exports, and concessions on most agricultural exports) are confirmed, and will be 
further improved with regard to agricultural products. The preferential olive oil 
arrangements will be renewed for four years, after which period the parties will re­
examine the situation. The agreement contains a special clause under which the parties 
undertake to examine the agriculture trade situation from 1 January 2000 to establish 
new reciprocal concessions in line with the overall objective of gradually liberalizing 
trade in this sector: 
A 
- freedom of establishment and the freedom to provide services: the Association 
Council will make recommendations aimed at achieving these objectives, pending 
which the parties will respect their obligations under the GATS. The parties will also 
hold consultations aimed at securing U»e tree movement of capital. The agreement also 
provides for the application of Community competition rules to companies; 
- economic cooperation, already introduced under the existing agreement, will be 
strengthened on as wide a basis as possible in all areas of interest to the two parties, 
who will hold a regular dialogue on these issues; 
- in addition to the existing social provisions, the new agreement will introduce social 
cooperation involving a regular dialogue on all social issues of interest to the two 
parties; this dialogue will be complemented by cultural cooperation; 
- to promote the aims of the agreement, Tunisia will benefit from financial cooperation 
in accordance with the appropriate procedures and resources; 
- an Association Council and an Association Committee with decision-making powers 
will be created to supervise implementation of the agreement. Cooperation between 
the European Parliament and the Economic and Social Committee and their Tunisian 
counterparts will also be promoted. 
4. The negotiations were concluded following a number of adjustments, made in 
consultation with the representatives of the Member States, to the directives adopted by 
the Council on 20 December 1993. In view of the above, the Commission considers the 
outcome of the negotiations satisfactory to both parties and, having duly initialled the 
draft, asks the Council to approve the results of the negotiations and to initiate the 
procedure for signing the agreement. The Commission also hereby presents a proposal for 
a Decision that will allow the Council and the Commission to launch the procedure for 
the conclusion of the agreement once it has been signed. 
The European Parliament will be asked to give its assent to the agreement prior to its 
conclusion. The agreement must also be ratified by the Member States before it enters 
into force. 
/] €L 
Decision of the Council and the Commission 
on the conclusion of a Euro-Mediterranean Agreement 
establishing an association between the 
European Communities and their Member States, 
of the one part, and the Republic of Tunisia, of the other part 
THE COUNCIL OF THE EUROPEAN UNION, 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Coal and Steel Community, and in 
particular Article 95 thereof, 
Having regard to the Treaty establishing the European Community, and in particular Article 238 
in conjunction with the second sentence of Article 228(2), and the second sub-paragraph of 
Article 228(3) thereof, 
After consultation of the Consultative Committee and the unanimous agreement of the Council, 
Having regard to the assent of the European Parliament, 
Whereas the Euro-Mediterranean Agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Republic of Tunisia, of the other 
part, signed in ... on ..., should be approved, 
HAVE DECIDED AS FOLLOWS: 
Article 1 
The Euro-Mediterranean agreement establishing an. association between the European 
Communities and their Member States, of the one part, and the Republic of Tunisia, of the other 
part, the Protocols annexed thereto and the declarations attached to the Final Act are hereby 
approved on behalf of the European Community and the European Coal and Steel Community. 
The texts of the Agreement, the Protocols annexed thereto and the Final Act are attached to this 
Decision. 
Article 2 
1. The position to be taken by the Community within the Association Council and the 
Association Committee shall be laid down by the Council, on a proposal from the Commission, 
or, where appropriate, by the Commission, each in accordance with the corresponding 
provisions of thé* Treaties establishing the European Community and the European Coal and 
Steel Community. 
2. The President of the Council shall in accordance with Article 79 of the Agreement, 
preside over the Association Council and present the position of the Community. A 
representative of the President of the Council shall preside over the Association Committee, in 
accordance wiih Article 82 of the Agreement, and present the position of the Community. 
A V 
Article 3 
The President of the Council shall, deposit the act of notification provided for in Article 96 of 
the Agreement on behalf of the European Community. The President of the Commission shall 
deposit that act on behalf of the European Coal and Steel Community. 
Done at Brussels on 
A C-
EURO-MEDITERRANEAN AGREEMENT 
ESTABLISHING AN ASSOCIATION 
BETWEEN THE EUROPEAN COMMUNITIES 
AND THEIR MEMBER STATES, OF THE ONE PART, 
AND THE REPUBLIC OF TUNISIA, OF THE OTHER PART 
-1O) 
THE KINGDOM OF BELGIUM, 
THE KINGDOM OF DENMARK, 
THE FEDERAL REPUBLIC OF GERMANY, 
THE HELLENIC REPUBLIC, 
THE KINGDOM OF SPAIN, 
THE FRENCH REPUBLIC, 
IRELAND, 
THE ITALIAN REPUBLIC, 
THE GRAND DUCHY OF LUXEMBOURG, 
THE KINGDOM OF THE NETHERLANDS, 
THE REPUBLIC OF AUSTRIA, 
THE PORTUGUESE REPUBLIC, 
THE REPUBLIC OF FINLAND, 
THE KINGDOM OF SWEDEN, 
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, 
Contracting Parties to the Treaty establishing the European Community and the Treaty 
establishing the European Coal and Steel Community, 
hereinafter referred to as the 'Member States', and 
THE EUROPEAN COMMUNITY 
AND THE EUROPEAN COAL AND STEEL COMMUNITY, 
hereinafter referred to as 'the Community', of the one part, and 
THE REPUBLIC OF TUNISIA, 
hereinafter referred to as 'Tunisia', of the other part, 
CONSIDERING the importance of the existing traditional links between the Community^ its 
Member States and Tunisia and the common values that the Contracting Parties share; 
CONSIDERING that the Community, its Member States and Tunisia wish to strengthen those 
links and to establish lasting relations, based on reciprocity, partnership and co-development; 
CONSIDERING the importance which the Parties attach to the principles of the United 
Nations Charter, particularly the observance of human rights, democratic principles and 
economic freedom, which form the very basis of the Association; 
CONSIDERING recent political and economic developments both on the European continent 
and in Tunisia; 
CONSIDERING the considerable progress made by Tunisia and its people towards achieving 
their objectives of full integration of the Tunisian economy in the world economy and 
participation in the community of democratic nations; 
CONSCIOUS of the importance of this Agreement, based on cooperation and dialogue, for 
lasting stability and security in the Euro-Mediterranean region; 
CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-
Mediterranean context and, on the other, of the objective of integration between the countries 
of the Maghreb; 
BEARING IN MIND the economic and social disparities between the Community and 
Tunisia and desirous of achieving the objectives of this association through the appropriate 
provisions of this Agreement; 
DESIROUS of establishing and developing regular political dialogue on bilateral and 
international issues of mutual interest; 
TAKING ACCOUNT of the Community's willingness to provide Tunisia with decisive 
support in its endeavours to bring about economic reform, structural adjustment and social 
development; 
CONSIDERING the commitment of both the Community and Tunisia to free trade, in 
compliance with the rights and obligations arising out of the General Agreement on Tariffs 
and Trade (GATT); 
DESIROUS of establishing cooperation sustained by regular dialogue on economic, social and 
cultural issues in order to achieve better mutual understanding; 
CONVINCED that this Agreement will create a climate conducive to the development of their 
economic relations, in particular in the fields of trade and investment, the key sectors for 
economic restructuring and technological modernization, 
HAVE AGREED AS FOLLOWS: 
_ i. 
Article 1 
1. An association is hereby established between the Community and its Member States, of the 
one part, and Tunisia, of th2 other part. 
2. The aims of this Agreement are to: 
provide an appropriate framework for political dialogue between the Parties, allowing 
the development of close relations in all areas they consider relevant to such dialogue; 
establish the conditions for the gradual liberalization of trade in goods, services and 
capital; 
promote trade and the expansion of harmonious economic and social relations between 
the Parties, notably through dialogue and cooperation, so as to foster the development 
and prosperity of Tunisia and its people; 
encourage integration of the Maghreb countries by promoting trade and cooperation 
between Tunisia and other countries of the region; 
promote economic, social, cultural and financial cooperation. 
Article 2 
Relations between the Parties, as well as all the provisions of the Agreement itself, shall be 
based on the respect for human rights and the democratic principles which guide their 
domestic and international policies and constitute an essential element of the Agreement. 
-M 
TITLE I 
POLITICAL DIALOGUE 
Article 3 
1. A regular political dialogue shall be established between the Parties. It shall help build 
fasting links of solidarity between the partners which will contribute to the prosperity, stability 
and security of the Mediterranean region and bring about a climate of understanding and 
tolerance between cultures. 
2. Political dialogue and cooperation are intended in particular to: 
(a) facilitate rapprochement between the Parties through the development of better mutual 
understanding and regular coordination on international issues of common interest: 
(b) enable each Party to consider the position and interests of the other; 
(c) contribute to consolidating security and stability in the Mediterranean region and in 
the Maghreb in particular; 
(d) help develop joint initiatives. 
Article 4 
Political dialogue shall cover all issues of common interest to the Parties, examining in 
particular the conditions required to ensure peace, security and regional development through 
support for cooperation, notably within the Maghreb group of countries. 
Article 5 
Political dialogue shall be established at regular intervals and whenever necessary notably: 
(a) at ministerial level, principally within the Association Council; 
(b) at the level of senior officials representing Tunisia, on the one hand, and the 
Council Presidency and the Commission on the other; 
(c) taking full advantage of all diplomatic channels including regular briefings, 
consultations on the occasion of international meetings and contacts between 
diplomatic representatives in third countries; 
(d) where appropriate, by any other means which would make a useful 
contribution to consolidating dialogue and increasing its effectiveness. 
TITLE II 
FREE MOVEMENT OF GOODS 
Article 6 
The Community and Tunisia shall gradually establish a free trade area over a transitional 
period lasting a maximum of 12 years starting from the entry into force of this Agreement in 
accordance with the provisions of this Agreement and in conformity with those of the General 
Agreement on Tariffs and Trade 1994 and the other multilateral Agreements on trade in goods 
annexed to the Agreement establishing the WTO, hereinafter referred to as the GATT. 
CHAPTER 1 
INDUSTRIAL PRODUCTS 
Article 7 
The provisions of this Chapter shall apply to products originating in the Community and 
Tunisia with the exception of the products referred in Annex II to the Treaty establishing the 
European Community. 
Article 8 
No new customs duties on imports nor charges having equivalent effect shall be introduced in 
trade between the Community and Tunisia-
Article 9 
Products originating in Tunisia shall be imported into the Community free of customs duties 
and charges having equivalent effect and without quantitative restrictions or measures having 
equivalent effect. 
Article 10 
1. The provisions of this Chapter shall not preclude the retention by the Community of an 
agricultural component on imports of the goods originating in Tunisia listed in Annex 1. 
The agricultural component shall reflect differences between the price on the Community 
market of the agricultural products considered as being used in the production of such goods 
and the price of imports from third countries where the total cost of the said basic products is 
higher in the Community. The agricultural component may take the form of a fixed amount or 
an ad valorem duty. Such differences shall be replaced, where appropriate, by specific duties 
based on tariffication of the agricultural component or by ad valorem duties. 
The provisions of Chapter 2 applicable to agricultural products shall apply mutalis mutandis 
to the agricultural component. 
2. The provisions of this Chapter shall not preclude the separate specification by Tunisia of an 
agricultural component in the import duties in force on the products listed in Annex 2 
originating in the Community. The agricultural component may take the form of a fixed 
amount or an ad valorem duty. 
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis mutandis 
to the agricultural component. 
3. In the case of the products shown in Annex 2, list 1, originating in the Community, Tunisia 
shall apply upon the entry into force of this Agreement import duties and charges having 
equivalent effect no greater than those in force on 1 January 1995, within the limits of the 
tariff quotas shown in that list. 
During elimination of the industrial component of the duties pursuant to paragraph 4, the level 
of the duties to be applied in respect of the products for which the tariff quotas are to be 
abolished may not be higher than the level of the duties in force on 1 January 1995. 
4. In the case of the products in Annex 2, list 2, originating in the Community, Tunisia shall 
eliminate the industrial component of the duties in accordance with the provisions laid down 
in Article 11(3) of the Agreement in respect of products in Annex 4. 
In the case of the products in Annex 2, lists I and 3, originating in the Community, Tunisia 
shall eliminate the industrial component of the duties in accordance with the provisions laid 
down in Article 11(3) of the Agreement in respect of products in Annex 5. 
5. The agricultural components applied pursuant to paragraphs 1 and 2 may be reduced where, 
in trade between the Community and Tunisia, the charge applicable to a basic agricultural 
product is reduced or where such reductions are the result of mutual concessions relating to 
processed agricultural products. 
6. The reduction referred to in paragraph 5, the list of products concerned and, where 
appropriate, the tariff quotas within which the reduction applies shall be established by the 
Association Council. 
Article 11 
1. Customs duties and charges having equivalent effect applicable on import into Tunisia of 
products originating in the Community other than those listed in Annexes 3 to 6 .nail be 
abolished upon the entry into force of this Agreement. 
2. Customs duties and charges having equivalent effect applicable on import into Tunisia of 
the products originating in the Community listed in Annex 3 shall be progressively abolished 
in accordance with the following schedule: 
on the date of entry into force of this Agreement each duty and charge shall be reduced 
to 85% of the basic duty; 
one year after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 70% of the basic duty; 
two years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 55% of the basic duty; 
three years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 40% of the basic duty; 
four years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 25% of the basic duty; 
five years after the date of entry into force of this Agreement the remaining duties shall 
be abolished. 
3. Customs duties and charges having equivalent effect applicable on import into Tunisia of 
the products originating in the Community listed in Annexes 4 and 5 shall be progressively 
abolished in accordance with the following schedules: 
in the case of the list appearing in Annex 4; 
on the date of entry into force of this Agreement each duty and charge shall be reduced 
to 92% of the basic duty; 
one year after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 84% of the basic duty; 
two years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 76% of the basic duty; 
three years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 68% of the basic duty; 
four years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 60% of the basic duty; 
five years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 52% of the basic duty; 
six years after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 44% of the basic duty; 
seven years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 36% of the basic duty; 
eight years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 28% of the basic duty; 
nine years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 20% of the basic duty; 
ten years after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 12% of the basic duty; 
eleven years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 4% of the basic duty; 
twelve years after the date of entry into force of this Agreement the remaining duties 
shall be abolished. 
In the case of the list appearing in Annex 5: 
four years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 88% of the basic duty; 
five years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 77% of the basic duty; 
.2-
six years after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 66% of the basic duty; 
seven years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 55% of the basic duty; 
eight years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 44% of the basic duty; 
nine years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 33% of the basic duty; 
ten years after the date of entry into force of this Agreement each duty and charge shall 
be reduced to 22% of the basic duty; 
eleven years after the date of entry into force of this Agreement each duty and charge 
shall be reduced to 11% of the basic duty; 
twelve years after the date of entry into force of this Agreement the remaining duties 
shall be abolished. 
4. In the event of serious difficulties for a given product, the relevant schedules in accordance 
with paragraph 3 may be reviewed by the Association Committee by common accord on the 
understanding that the schedule for which the review has been requested may not be extended 
in respect of the product concerned beyond the maximum transitional period of 12 years. If 
the Association Committee has nut taken a decision within thirty days of its application to 
review the schedule, Tunisia may suspend the schedule provisionally for a period which may 
not exceed one year. 
5. For each product the basic duty to which the successive reductions laid down in paragraphs 
2 and 3 are to be applied shall be that actually applied vis-à-vis the Community on 1 January 
1995. 
6. If, after 1 January 1995, any tariff reduction is applied on an erga omnes basis, the reduced 
duties shall replace the basic duties referred to in paragraph 5 as from the date when such 
reductions are applied. 
7. Tunisia shall communicate its basic duties to the Community. 
Article 12 
The provisions of Articles 10, 11 and 19(b) shall not apply to the products in the list appearing 
in Annex 6. The arrangements to be applied to such products shall be re-examined by the 
Association Council four years after the Agreement's entry into force. 
Article 13 
The provisions concerning the abolition of customs duties on imports shall also apply to 
customs duties of a fiscal nature. 
_<*-
Article 14 
1. Exceptional measures of limited duration which derogate from the provisions of Article 11 
may be taken by Tunisia in the form of an increase or reintroduction of customs duties. 
These measures may only concern infant industries, or certain sectors undergoing 
restructuring or facing serious difficulties, particularly where these difficulties produce major 
social problems. 
Customs duties on imports applicable in Tunisia to products originating in the Community 
introduced by these measures may not exceed 25% ad valorem and shall maintain an element 
of preference for products originating in the Community. The total value of imports of the 
products which are subject to these measures may not exceed 15% of total imports of 
industrial products from the Community during the last year for which statistics are available. 
These measures shall be applied for a period not exceeding five years unless a longer duration 
is authorized by the Association Committee. They shall cease to apply at the latest on the 
expiry of the maximum transitional period of twelve years. 
No such measures can be introduced in respect of a product if more than three years have 
elapsed since the elimination of all duties and quantitative restrictions or charges or measures 
having equivalent effect concerning that product. 
Tunisia shall inform the Association Committee of any exceptional measures it intends to take 
and. at the request of the Community, consultations shall be held on such measures and the 
sectors to which they apply before they are implemented. When taking such measures Tunisia 
shall provide the Committee with a schedule for the elimination of the customs duties 
introduced under this Article. This schedule shall provide for a phasing-out of these duties in 
equal annual instalments starting at the latest two years after their introduction. The 
Association Committee may decide on a different schedule. 
2. By way of derogation from the fourth subparagraph of paragraph 1, the Association 
Committee may exceptionally, to take account of the difficulties involved in setting up a new 
industry, authorize Tunisia to maintain the measures already taken pursuant to'paragraph 1 for 
a maximum period of three years beyond the twelve-year transitional period. 
CHAPTER 2 
AGRICULTURAL AND FISHERY PRODUCTS 
Article 15 
The provisions of this Chapter shall apply to the products originating in the Community and 
Tunisia listed in Annex II to the Treaty establishing the European Community. 
Article 16 
The Community and Tunisia shall gradually implement greater liberalization of their 
reciprocal trade in agricultural and fishery products. 
Article 17 
1. Agricultural and fishery products originating in Tunisia shall be eligible on import into the 
Community under the provisions contained respectively in Protocols 1 and 2. 
2. Agricultural products originating in the Community shall be eligible on import into Tunisia 
under the provisions contained in Protocol 3. 
Article 18 
1. After 1 January 2000 the Community and Tunisia shall assess the situation with a view to 
adopting the liberalization measures to be applied by the Community and Tunisia with effect 
from 1 January 2001' in accordance with the objective set out in Article 16. 
2. Notwithstanding the provisions of the preceding paragraph and taking account of the 
volume of trade in agricultural products between the two Parties and the particular sensitivity 
of such products, the Community and Tunisia shall examine on a regular basis in the 
Association Council, product by product and on a reciprocal basis, the possibilities of granting 
each other further concessions. 
CHAPTER 3 
COMMON PROVISIONS 
Article 19 
Without prejudice to the provisions of the GATT: 
(a) no new quantitative restriction on imports or measure having equivalent effect shall be 
introduced in trade between the Community and Tunisia; 
(b) quantitative restrictions on imports and measures having equivalent effect in trade 
between Tunisia and the Community shall be abolished upon the entry into force of 
this Agreement; 
(c) neither the Community nor Tunisia shall apply to the other's exports customs duties or 
charges having equivalent effect nor quantitative restrictions or measures of equivalent 
effect. 
Article 20 
1. Should specific rules be introduced as a result of implementation of their agricultural 
policies or modification of their existing rules, or should the provisions on the implementation 
of their agricultural policies be modified or developed, the Community and Tunisia may 
modify the arrangements laid down in the Agreement in respect of the products concerned. 
The Party carrying out such modification shall inform the Association Committee thereof. At 
the request of the other Party, the Association Committee shall meet to take appropriate 
account of that Party's interests. 
2. If the Community or Tunisia, in applying paragraph 1, modifies the arrangements made by 
this Agreement for agricultural products, they shall accord imports originating in the other 
Party an advantage comparable to that provided for in this Agreement. 
3 . Any modification of the arrangements made by this Agreement shall be the subject, at the 
request of the other Contracting Party, of consultations within the Association Council. 
Article 21 
Products originating in Tunisia shall not enjoy more favourable treatment when imported into 
the Community than that applied by Member States among themselves. 
Article 22 
1. The two Parties shall refrain from any measures or practice of an internal fiscal nature 
establishing, whether directly or indirectly, discrimination between the products of one Party 
and like products originating in the territory of the other Party. 
2. Products exported to the territory of one of the two Parties may not benefit from repayment 
of internal taxation in excess of the amount of direct or indirect taxation imposed on them. 
Article 23 
1. This Agreement shall not preclude the maintenance or establishment of customs unions, 
free trade areas or arrangements for frontier trade except in so far as they alter the trade 
arrangements provided for in this Agreement. 
2. Consultations between the Parties shall take place within the Association Committee 
concerning agreements establishing such customs unions or free trade areas and, where 
requested, on other major issues related to their respective trade policies with third countries. 
In particular in the event of a third country acceding to the Community, such consultations 
shall take place so as to ensure that account can be taken of the mutual interests of the 
Community and Tunisia stated in this Agreement. 
Article 24 
If one of the Parties finds that dumping is taking place in trade with the other Party within the 
meaning of Article VI of the General Agreement on Tariffs and Trade, it may take appropriate 
measures against this practice in accordance with the Agreement relating to the application of 
Article VI of the General Agreement on Tariffs and Trade, related internal legislation and the 
conditions and procedures laid down in Article 27. 
- 41 
Article 25 
Where any product is being imported in such increased quantities and under such conditions 
as to cause or threaten to cause: 
serious injury to domestic producers of like or directly competitive products in the 
territory of one of the Contracting Parties, or 
serious disturbances in any sector of the economy or difficulties which could bring 
about serious deterioration in the economic situation of a region, 
the Community or Tunisia may take appropriate measures under the conditions and in 
accordance with the procedures laid down in Article 27. 
Article 26 
Where compliance with the provisions of Article 19(c) leads to: 
(i) re-export to a third country against which the exporting Party maintains, for the 
product concerned, quantitative export restrictions, export duties or measures or 
charges having equivalent effect, or 
(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party, 
and where the situations referred to above give rise, or are likely to give rise, to major 
difficulties for the exporting Party, that Party may take appropriate measures under the 
conditions and in accordance with the procedures laid down in Article 27. The measures shall 
be non-discriminatory and shall be eliminated when conditions no longer justify their 
maintenance. 
Article 27 
1. In the event of the Community or Tunisia subjecting imports of products liable to give rise 
to the difficulties referred to in Article 25 to an administrative procedure having as its purpose 
the rapid supply of information on trade flow trends, it shall inform the other Party. 
2. In the cases specified in Articles 24, 25 and 26, before taking the measures provided for 
therein or, in cases to which paragraph 3(d) applies, as soon as possible, the Community or 
Tunisia, as the case may be, shall supply the Association Committee with all relevant 
information with a view to seeking a solution acceptable to the two Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of this Agreement. 
The safeguard measures shall be notified immediately to the Association Committee by the 
Party concerned and shall be the subject of periodic consultations within that body, 
particularly with a view to their abolition as soon as circumstances permit. 
3. For the implementation of paragraph 2, the following provisions shall apply: 
(a) as regards Article 24, the exporting Party must be informed of the dumping case as 
soon as the authorities of the importing Party have initiated an investigation. When no 
end has been put to the dumping within the meaning of Article VI of the GATT or no 
other satisfactory solution has been reached within 30 days of the matter being 
referred, the importing Party may adopt the appropriate measures; 
. HI-
(b) as regards Article 25, the difficulties arising from the situation referred to in that 
Article shall be referred for examination to the Association Committee, which may 
take any decision needed to put an end to such difficulties. 
If the Association Committee or the exporting Party has not taken a decision putting 
an end to the difficulties or no other satisfactory solution has been reached within 30 
days of the matter being referred, the importing Party may adopt the appropriate 
measures to remedy the problem. These measures must not exceed the scope of what is 
necessary to remedy the difficulties which have arisen; 
(c) as regards Article 26, the difficulties arising from the situations referred to in that 
Article shall be referred for examination to the Association Committee. 
The Association Committee may take any decision needed to put an end to the 
difficulties. If it has not taken such a decision within 30 days of the matter being 
referred to it, the exporting Party may apply appropriate measures to exports of the 
product concerned; 
(d) where exceptional circumstances requiring immediate action make prior information 
or examination, as the case may be, impossible, the Community or Tunisia whichever 
is concerned may, in the situations specified in Articles 24, 25 and 26, apply forthwith 
the precautionary measures strictly necessary to deal with the situation and shall 
inform the other Party immediately thereof. 
Article 28 
The Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in 
transit justified on grounds of public morality, public policy or public security; the protection 
of health and life of humans, animals or plants; the protection of national treasures of artistic, 
historic or archaeological value or the protection of intellectual, industrial and commercial 
property or rules relating to gold and silver. Such prohibitions or restrictions shall not, 
however, constitute a means of arbitrary discrimination or a disguised restriction on trade 
between the Parties. 
Article 29 
The concept of "originating products" for the purposes of implementing this Title and the 
methods of administrative cooperation relating thereto are laid down in Protocol 4. 
Article 30 
The Combined Nomenclature of goods shall be applied to the classification of goods in trade 
between the two Parties. 
TITLE III 
RIGHT OF ESTABLISHMENT AND SERVICES 
Article 31 
1. The Parties agree to widen the scope of the Agreement to cover the right of 
establishment of one Party's firms on the territory of the other and liberalization of the 
provision of services by one Party's firms to consumers of services in the other. 
2. The Association Council will make recommendations for achieving the objective 
described in paragraph 1. 
In making such recommendations, the Association Council will take account of past 
experience of implementation of reciprocal most-favoured-nation treatment and of the 
obligations of each Party under the General Agreement on Trade in Services annexed to the 
Agreement establishing the WTO, hereinafter referred to as the "GATS", particularly 
Article V of the latter. 
3. The Association Council will make a first assessment of the achievement of this 
objective no later than five years after the Agreement enters into force. 
Article 32 
1. At the outset, each of the Parties shall reaffirm its obligations under the GATS, 
particularly the obligation to grant reciprocal most-favoured-nation treatment in the service 
sectors covered by that obligation. 
2. In accordance with the GATS, such treatment shall not apply to: 
(a) advantages granted by either Party under the terms of an agreement of the type 
defined in Article V of the GATS or to measures taken on the basis of such an 
agreement; 
(b) other advantages granted in accordance with the list of exemptions from most­
favoured-nation treatment annexed by either Party to the GATS. 
, /15. 
TITLE IV 
PAYMENTS, CAPITAL, COMPETITION 
AND OTHER ECONOMIC PROVISIONS 
CHAPTER I 
CURRENT PA YMENTS AND MOVEMENT OF CAPITAL 
Article 33 
Subject to the provisions of Article 35, the Parties undertake to allow all current payments for 
current transactions to be made in a freely convertible currency. 
Article 34 
1. With regard to transactions on the capital account of balance of payments, the Community 
and Tunisia shall ensure, from the entry into force of this Agreement, that capital relating to 
direct investments in Tunisia in companies formed in accordance with current laws can move 
freely, and that the yield from such investments and any profit stemming therefrom can be 
liquidated and repatriated. 
2. The Parties shall consult each other with a view to facilitating, and fully liberalizing when 
the time is right, the movement of capital between the Community and Tunisia. 
Article 35 
Where one or more Member States of the Community, or Tunisia, is in serious balance of 
payments difficulties, or under threat thereof, the Community or Tunisia, as the case may be, 
may, in accordance with the conditions established under the General Agreement on Tariffs 
and Trade and Articles VIII and XIV of the Articles of Agreement of the International 
Monetary Fund, adopt restrictions on current transactions which shall be of limited duration 
and may not go beyond what is necessary to remedy the balance of payments situation. The 
Community or Tunisia, as the case may be, shall inform the other Party forthwith and shall 
submit to it as soon as possible a timetable for the elimination of the measures concerned. 
CHAPTER 2 
COMPETITION AND OTHER ECONOMIC PROVISIONS 
Article 36 
1. TheYollowing are incompatible with the proper functioning of the Agreement, in so 
far as they may affect trade between the Community and Tunisia: 
(a) 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; 
(b) abuse by one or more undertakings of a dominant position in the territories of the 
Community or of Tunisia as a whole or in a substantial part thereof; 
(c) any state aid which distorts or threatens to distort competition by favouring certain 
undertakings or the production of certain goods, with the exception of cases in which a 
derogation is allowed under the Treaty establishing the European Coal and Steel Community. 
2. Any practices contrary to this Article shall be assessed on the basis of criteria arising 
from the application of the rules of Articles 85, 86 and 92 of the Treaty establishing the 
European Community and, in the case of products falling within the scope of the European 
Coal and Steel Community, the rules of Articles 65 and 66 of the Treaty establishing that 
Community, and the rules relating to state aid, including secondary legislation. 
3. The Association Council shall, within five years of the entry into force of this 
Agreement, adopt by decision the necessary rules for the implementation of paragraphs 1 and 
2. 
Until these rules are adopted, the provisions of the Agreement on interpretation and 
application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade 
shall be applied as the rules for the implementation of paragraph 1(c) and related parts of 
paragraph 2. 
4. (a) For the purposes of applying the provisions of paragraph 1(c), the Parties 
recognize that during the first five years after the entry into force of this Agreement, 
any state aid granted by Tunisia shall be assessed taking into account the fact that 
Tunisia shall be regarded as an area identical to those areas of the Community 
described in Article 92(3)(a) of the Treaty establishing the European Community. 
During the same period of time, Tunisia may exceptionally, as regards ECSC steel 
products, grant state aid for restructuring purposes provided that: 
it leads to the viability of the recipient firms under normal market conditions at 
the end of the restructuring period; 
the amount and intensity of such aid are strictly limited to what is absolutely 
necessary in order to restore such viability and are progressively reduced; 
the restructuring programme is linked to a comprehensive plan for rationalizing 
capacity in Tunisia. 
The Association Council shall, taking into account the economic situation of Tunisia, decide 
whether the period of five years should be extended. 
(b) Each Party shall ensure transparency in the area of state aid, inter alia by 
reporting annually to the other Party on the total amount and the distribution of the aid 
given and by providing, upon request, information on aid schemes. Upon request by 
one Party, the other Party shall provide information on particular individual cases of 
state aid. 
5. With regard to products referred to in Chapter II of Title II; 
the provisions of paragraph 1 (c) do not apply, 
any practices contrary to paragraph 1(a) should be assessed according to the 
criteria established by the Community on the basis of Articles 42 and 43 of the 
Treaty establishing the European Community, and in particular those 
established in Council Regulation No 26/62. 
6. If the Community or Tunisia considers that a particular practice is incompatible with 
the terms of paragraph 1, and: 
is not adequately dealt with under the implementing rules referred to in 
paragraph 3, or 
in the absence of such rules, and if such practice causes or threatens to cause 
serious prejudice to the interest of the other Party or material injury to its 
domestic industry, including its services industry, 
it may take appropriate measures after consultation within the Association Committee or after 
30 working days following referral to that Committee. 
In the case of practices incompatible with paragraph 1(c) of this Article, such appropriate 
measures may, where the General Agreement on Tariffs and Trade applies thereto, only be 
adopted in accordance with the procedures and under the conditions laid down by the General 
Agreement on Tariffs and Trade and any other relevant instrument negotiated under its 
auspices which is applicable between the Parties. 
7. Notwithstanding any provisions to the contrary adopted in accordance with paragraph 
3, the Parties shall exchange information taking into account the limitations imposed by the 
requirements of professional and business secrecy. 
Article 37 
The Member States and Tunisia shall progressively adjust, without affecting commitments 
made under the GATT, any state monopolies of a commercial character so as to ensure that, 
by the end of the fifth year following the entry into force of this Agreement, no 
discrimination regarding the conditions under which goods are procured and marketed exists 
between nationals of the Member States and of Tunisia. The Association Committee will be 
informed about the measures adopted to implement this objective. 
Article 38 
With regard to public enterprises and enterprises which have been granted special or exclusive 
rights, the Association Council shall ensure, from the fifth year following the entry into force 
of the Agreement, that no measure which disturbs trade between the Community and Tunisia 
in a manner which runs counter to the interests of the Parties is adopted or retained. This 
provision shall not impede the performance in fact or in law of the specific functions assigned 
to those enterprises. 
Article 39 
1. The Parties shall provide suitable and effective protection of intellectual, industrial and 
commercial property rights, in line with the highest international standards. This shall 
encompass effective means of enforcing such rights. 
2. Implementation of this Article and of Annex 7 shall be regularly assessed by the 
Parties. If difficulties which affect trade arise in connection with intellectual, industrial and 
commercial property rights, either Party may request urgent consultations to find mutually 
satisfactory solutions. 
Article 40 
1. The Parties shall take appropriate steps to promote the use by Tunisia of Community 
technical rules and European standards for industrial and agri-food products and certification 
procedures. 
2. Using the principles set out in paragraph 1 as a basis, the Parties shall, when the 
circumstances are right, conclude agreements for the mutual recognition of certification. 
Article 41 
1. The Parties shall take as their aim a reciprocal and gradual liberalization of public 
procurement contracts. 
2. The Association Council shall take the steps necessary to implement paragraph 1. 
TITLE V 
ECONOMIC COOPERATION 
Article 42 
Objectives 
1. The Parties undertake to step up economic cooperation in their mutual interest and in 
the spirit of partnership which is at the root of this Agreement. 
2. The aim of economic cooperation shall be to back Tunisia's own efforts to achieve 
sustainable economic and social development. 
Article 43 
Scope 
1. Cooperation shall be targeted first and foremost at areas of activity suffering the 
effects of internal constraints and difficulties or affected by the process of liberalizing 
Tunisia's economy as a whole, and more particularly by the liberalization of trade between 
Tunisia and the Community. 
2. Similarly, cooperation shall focus on areas likely to bring the economies of the 
Community and Tunisia closer together, particularly those which will generate growth and 
employment. 
3. Cooperation shall foster economic integration within the Maghreb using any measures 
likely to further such relations within the region. 
4. Preservation of the environment and ecological balances shall constitute a central 
component of the various fields of economic cooperation. 
5. Where appropriate, the Parties shall determine by agreement other fields of economic 
cooperation. 
Article 44 
Methods 
Economic cooperation shall involve methods including: 
(a) regular economic dialogue between the two Parties covering all aspects of 
macroeconomic policy; 
(b) communication and exchanges of information; 
(c) advice, use of the services of experts and training; 
(d) joint ventures; 
(e) assistance with technical, administrative and regulatory matters. 
Article 45 
Regional coopération 
In order to make the most of this Agreement, the Parties shall foster all activities which have a 
regional impact or involve third countries, notably: 
(a) intra-regional trade within the Maghreb; 
(b) environmental matters; 
(c) the development of economic infrastructure; 
(d) research in science and technology; 
(e) cultural matters; 
(f) customs matters; 
(g) regional institutions and the establishment of common or harmonized programmes and 
policies. 
Article 46 
Education and training 
The aim of cooperation shall be to: 
(a) find ways to bring about a significant improvement in education and training, 
including vocational training; 
(b) place special emphasis on giving the female population access to education, including 
technical training, higher education and vocational training; 
(c) encourage the establishment of lasting links between specialist bodies on the Parties' 
territories in order to pool and exchange experience and methods. 
Article 47 
Scientific, technical and technological cooperation 
The aim of cooperation shall be to: 
(a) encourage the establishment of permanent links between the Parties' scientific 
communities, notably by means of: 
providing Tunisia with access to Community research and technological 
development programmes in accordance with Community rules governing non-
Community countries' involvement in such programmes; • 
Tunisian participation in networks of decentralized cooperation; 
promoting synergy in training and research; 
(b) improve Tunisia's research capabilities; 
(c) stimulate technological innovation and the transfer of new technology and know-how; 
(d) encourage all activities aimed at establishing synergy at regional level. 
Article 48 
Environment -
The aim of cooperation shall be to prevent deterioration of the environment, to improve the 
quality of the environment, to protect human health and to achieve rational use of natural 
resources for sustainable development. 
The Parties undertake to cooperate in areas including: 
(a) soil and water quality; 
(b) the consequences of development, particularly industrial development (especially 
safety of installations and waste); 
(c) monitoring and preventing pollution of the sea. 
Article 49 
Industrial cooperation 
The aim of cooperation shall be to: 
(a) encourage cooperation between the Parties' economic operators, including cooperation 
in the context of access for Tunisia to Community business networks and decentralized 
cooperation networks; 
(b) back the effort to modernize and restructure Tunisia's public and private sector 
industry (including the agri-food industry); 
(c) foster an environment which favours private initiative, with the aim of stimulating and 
diversifying output for the domestic and export markets; 
(d) make the most of Tunisia's human resources and industrial potential through better use 
of policy in the fields of innovation and research and technological development; 
(e) facilitate access to credit to finance investment. 
Article 50 
Promotion and protection of investment 
The aim of cooperation shall be to create a favourable climate for flows of investment, and to 
use the following in particular: 
(a) the establishment of harmonized and simplified procedures, co-investment machinery 
(especially to link small and medium-sized enterprises) and methods of identifying and 
providing information on investment opportunities; 
(b) the establishment, where appropriate, of a legal framework to promote investment, 
chiefly through the conclusion by Tunisia and the Member States of investment 
protection agreements and agreements preventing double taxation. 
-1^ 
Article 51 
Cooperation in standardization and conformity assessment 
The Parties shall cooperate in developing: 
(a) the use of Community rules in standardization, metrology, quality control and 
conformity assessment; 
(b) the updating of Tunisian laboratories, leading eventually to the conclusion of mutual 
recognition agreements for conformity assessment; 
(c) the bodies responsible for intellectual, industrial and commercial property and for 
standardization and quality in Tunisia, 
Article 52 
Approximation of legislation 
Cooperation shall be aimed at helping Tunisia to bring its legislation closer to that of the 
Community in the areas covered by this Agreement. 
Article 53 
Financial services 
The aim of cooperation shall be to achieve closer common rules and standards in areas 
including the following: 
(a) bolstering and restructuring Tunisia's financial sectors; 
(b) improving accounting, auditing, supervision and regulation of financial services and 
financial monitoring in Tunisia. 
Article 54 
Agriculture and fisheries 
The aim of cooperation shall be to: 
(a) modernize and restructure agriculture and fisheries through methods including the 
modernization of infrastructure and equipment, the development of packaging and 
storage techniques and the improvement of private distribution and marketing chains; 
(b) diversify output and external markets; 
(c) achieve cooperation in health, plant health and growing techniques. 
Article 55 
Transport 
The aim of cooperation shall be to: 
(a) achieve the restructuring and modernization of road, rail, port and airport infrastructure 
of common interest, in correlation with major trans-European communication routes; 
(b) define and apply operating standards comparable to those found in the Community; 
(c) bring equipment up to Community standards, particularly where multimodal transport, 
containerization and transhipment are concerned; 
(d) gradually improve road transit and the management of airports, air traffic and railways. 
Article 56 
Telecommunications and information technology 
Cooperation shall focus on: 
(a) telecommunications in general; 
(b) standardization, conformity testing and certification for information technology and 
telecommunications; 
(c) dissemination of new information technologies, particularly in relation to networks 
and the interconnection of networks (ISDN - integrated services digital networks - and 
EDI - electronic data interchange); 
(d) stimulating research on and development of new communication and information 
technology facilities to develop the market in equipment, services and applications 
related to information technology and to communications, services and installations. 
Article 57 
Energy 
Cooperation shall focus on: 
(a) renewable energy; 
(b) promoting the saving of energy; 
(c) applied research relating to networks of databases linking the two Parties' economic 
and social operators; 
(d) backing efforts to modernize and develop energy networks and the interconnection of 
such networks with Community networks. 
Article 58 
Tourism 
The aim of cooperation shall be to develop tourism, particularly with regard to: 
(a) catering management and quality of service in the various fields connected with 
catering; 
(b) development of marketing; 
(c) promotion of tourism for young people. 
Article 59 
Cooperation in customs matters 
1. The aim of cooperation shall be to ensure fair trade and compliance with trade rules. It 
shall focus on: 
(a) simplifying customs checks and procedures; 
(b) the use of the Single Administrative Document and creating a link between the 
Community and Tunisian transit systems. 
2. Without prejudice to the other forms of cooperation provided for in this Agreement, 
and particularly those provided for in Articles 61 and 62, the Contracting Parties' 
administrative authorities shall provide mutual assistance in accordance with the terms 
of Protocol 5.' 
Article 60 
Cooperation in statistics 
The aim of cooperation shall be to bring the methods used by the Parties closer together and to 
put to use data on all areas covered by this Agreement for which statistics can be collected. 
Article 61 
Money laundering 
1. The Parties agree on the need to work towards and cooperate on preventing the use of 
their financial systems to launder the proceeds of criminal activities in general and drug 
trafficking in particular. 
2. Cooperation in this area shall include administrative and technical assistance with the 
purpose of establishing suitable standards against money laundering equivalent to those 
adopted by the Community and international forums this field, including the Financial Action 
Task Force (FATF). 
Article 62 
Combating drug use and trafficking 
1. The aim of cooperation shall be to: 
(a) improve the effectiveness of policies and measures to prevent and combat the 
production and supply of and trafficking in narcotics and psychotropic 
substances; 
(b) eliminate illicit consumption of such products. 
2. The Parties shall together set out appropriate strategies and methods of cooperation, in 
line with their own legislation, to attain these objectives. For any action which is not 
conducted jointly, there shall be consultations and close coordination. 
Such action may involve the appropriate public and private sector institutions and 
international organizations, in collaboration with the government of Tunisia and the relevant 
authorities in the Community and the Member States. 
3. Cooperation shall take the following forms in particular: 
(a) the establishment or expansion of clinics/hostels and information centres for 
the treatment and rehabilitation of drug addicts; 
(b) the implementation of prevention, information, training and epidemiological 
research projects; 
(c) the establishment of standards for preventing diversion of precursors and other 
essential ingredients for the illicit manufacture of narcotics and psychotropic 
substances which are equivalent to those adopted by the Community and the 
appropriate international authorities, particularly the Chemicals Action Task 
Force (CATF). 
Article 63 
The two Parties shall together establish the procedures needed to achieve cooperation in the 
fields covered bv this Title. 
TITLE VI 
COOPERATION IN SOCIAL AND CULTURAL MATTERS 
CHAPTER 1 
WORKERS 
Article 64 
1. The treatment accorded by each Member State to workers of Tunisian nationality 
employed in its territory shall be free from any discrimination based on nationality, as regards 
working conditions, remuneration and dismissal, relative to its own nationals. 
2. All Tunisian workers allowed to undertake paid employment in the territory of a 
Member State on a temporary basis shall be covered by the provisions of paragraph 1 with 
regard to working conditions and remuneration. 
3. Tunisia shall accord the same treatment to workers who are nationals of a Member 
State and employed in its territory. 
Article 65 
1. Subject to the provisions of the following paragraphs, workers of Tunisian nationality 
and any members of their families living with them shall enjoy, in the field of social security, 
treatment free from any discrimination based on nationality relative to nationals of the 
Member States in which they are employed. 
The concept of social security shall cover the branches of social security dealing with 
sickness and maternity benefits, invalidity, old-age and survivors' benefits, industrial 
accident and occupational disease benefits and death, unemployment and family 
benefits. 
These provisions shall not, however, cause the other coordination rules provided for in 
Community legislation based on Article 51 of the EC Treaty to apply, except under the 
conditions set out in Article 67. 
2. All periods of insurance, employment or residence completed by such workers in the 
various Member States shall be added together for the purpose of pensions and annuities in 
respect of old age, invalidity and survivors' benefits and family, sickness and maternity 
benefits and also for that of medical care for the workers and for members of their families 
resident in the Community. 
3. The workers in question shall receive family allowances for members of their families 
who are resident in the Community. 
..» 
4. The workers in question shall be able to transfer freely to Tunisia, at the rates applied 
by virtue of the legislation of the debtor Member State or States, any pensions or annuities in 
respect of old age, survivor status, industrial accident or occupational disease, or of invalidity 
resulting from industrial accident or occupational disease, except in the case of special non-
contributory benefits. 
5. Tunisia shall accord to workers who are nationals of a Member State and employed in 
its territory, and to the members of their families, treatment similar to that specified in 
paragraphs 1, 3 and 4. 
Article 66 
The provisions of this Chapter shall not apply to nationals of the Parties residing or working 
illegally in the territory of their host countries. 
Article 67 
1. Before the end of the first year following the entry into force of this Agreement, the 
Association Council shall adopt provisions to implement the principles set out in Article 65. 
2. The Association Council shall adopt detailed rules for administrative cooperation 
providing the necessary management and monitoring guarantees for the application of the 
provisions referred to in paragraph 1. 
Article 68 
The provisions adopted by the Association Council in accordance with Article 67 shall not 
affect any rights or obligations arising from bilateral agreements linking Tunisia and the 
Member States where those agreements provide for more favourable treatment of nationals of 
Tunisia or of the Member States. 
CHAPTER 2 
DIALOGUE IN SOCIAL MATTERS 
Article 69 
1. The Parties shall conduct regular dialogue on any social matter which is of interest to 
them. 
2. Such dialogue shall be used to find ways to achieve progress in the field of movement 
of workers and equal treatment and social integration for Tunisian and Community nationals 
residing legally in the territories of their host countries. 
-3«-
3. Dialogue shall notably cover all issues connected with: 
(a) the living and working conditions of the migrant communities; 
(b) migration; 
(c) illegal immigration and the conditions governing the return of individuals who 
are in breach of the legislation dealing with the right to stay and the right of 
establishment in their host countries; 
(d) schemes and programmes to encourage equal treatment between Tunisian and 
Community nationals, mutual knowledge of cultures and civilizations, the 
furthering of tolerance and the removal of discrimination. 
Article 70 
Dialogue on social matters shall be conducted at the same levels and in accordance with the 
same procedures as provided for in Title I of this Agreement,- which can itself provide a 
framework for that dialogue. 
CHAPITER 3 
COOPERA TION IN THE SOCIAL FIELD 
Article 71 
1. With a view to consolidating cooperation between the Parties in the social field, projects 
and programmes shall be carried out in any area of interest to them. 
Priority will be afforded to: 
(a) reducing migratory pressure, notably by creating jobs and developing training in areas 
from which emigrants come; 
(b) resettling those repatriated because of their illegal status under the legislation of the state 
in question; 
(c) promoting the role of women in the economic and social development process through 
education and the media in step with Tunisian policy on the matter; 
(d) bolstering and developing Tunisia's family planning and mother and child protection 
programmes; 
(e) improving the social protection system; 
(0 enhancing the health cover system; 
(g) improving living conditions in poor, densely populated areas; 
(h) implementing and financing exchange and leisure programmes for mixed groups of 
Tunisian and European young people residing in the Member States, with a view to 
promoting mutual knowledge of their respective cultures and fostering tolerance. 
3*-
Article 72 
Cooperation schemes may be carried out in coordination with Member States and relevant 
international organizations. 
Article 73 
A working party shall be set up by the Association Council by the end of the first year 
following the entry into force of this Agreement. It shall be responsible for the continuous and 
regular evaluation of the implementation of Chapters 1 to 3. 
CHAPTER 4 
COOPERA TION ON CULTURAL MA TTERS 
Article 74 
1. In order to boost mutual knowledge and understanding, taking account of activities 
already carried out, the Parties shall undertake - while respecting each other's culture - to 
provide a firmer footing for lasting cultural dialogue and to promote continuous cultural 
cooperation between them, without ruling out any field of activity. 
2. In putting together cooperation projects and programmes and carrying out joint activities, 
the Parties shall place special emphasis on young people, on written and audio-visual means 
of expression and communication, and on the protection of their heritage and the 
dissemination of culture. 
3. The Parties agree that cultural cooperation programmes already under way in the 
Community or in one or more of its Member States may be extended to Tunisia. 
TJS -
TITLE VII 
FINANCIAL COOPERATION 
Article 75 
With a view to full attainment of the Agreement's objectives, financial cooperation shall be 
implemented for Tunisia in line with the appropriate financial procedures and resources. 
These procedures shall be adopted by mutual agreement between the Parties by means of the 
most suitable instruments once the Agreement enters into force. 
In addition to the areas covered by the Titles V and VI of this Agreement, cooperation shall 
entail: 
facilitating reforms aimed at modernizing the economy; 
updating economic infrastructure; 
promoting private investment and job creation activities; 
taking into account the effects of the progressive introduction of a free trade area on the 
Tunisian economy ,in particular where the updating and restructuring of industry is 
concerned; 
flanking measures for policies implemented in the social sectors. 
Article 76 
Within the framework of Community instruments intended to buttress structural adjustment 
programmes in the Mediterranean countries - and in close coordination with the Tunisian 
authorities and other contributors, in particular the international financial institutions - the 
Community will examine suitable ways of supporting structural policies carried out by 
Tunisia to restore financial equilibrium in all its key aspects and create an economic 
environment conducive to boosting growth, while at the same time enhancing social welfare. 
Article 77 
In order to ensure a coordinated approach to dealing with the exceptional macroeconomic and 
financial problems which could stem from the progressive implementation of the Agreement, 
the Parties shall closely monitor the development of trade and financial relations between the 
Community and Tunisia as part of the regular economic dialogue established under Title V. 
?4 
TITLE VIII 
INSTITUTIONAL, GENERAL AND FINAL PROVISIONS 
Article 78 
An Association Council is hereby established which shall meet at ministerial level once a year and 
when circumstances require, on the initiative of its Chairman and in accordance with the conditions 
laid down in its rules of procedure. 
It shall examine any major issues arising within the framework of this Agreement and any other 
bilateral or international issues of mutual interest. 
Article 79 
1. The Association Council shall consist of the members of the Council of the European Union 
and members of the Commission of the European Communities, on the one hand, and of members 
of the Government of the Republic of Tunisia, on the other. 
2. Members of the Association Council may arrange to be represented, in accordance with the 
provisions laid down in its rules of procedure. 
3. The Association Council shall establish its rules of procedure. 
4. The Association Council shall be chaired in turn by a member of the Council of the European 
Union and a member of the Government of the Republic of Tunisia in accordance with the 
provisions laid down in its rules of procedure. 
Article 80 
The Association Council shall, for the purpose of attaining the objectives of the Agreement, have 
the power to take decisions in the cases provided for therein. 
The decisions taken shall be binding on the Parties, which shall take the measures necessary to 
implement the decisions taken. The Association Council may also make appropriate 
recommendations. 
It shall draw up its decisions and recommendations by agreement between the two Parties. 
Article 81 
1. Subject to the powers of the Council, an Association Committee is hereby established 
which shall be responsible for the implementation of the Agreement. 
2. The Association Council may delegate to the Association Committee, in full or in part, any 
of its powers. 
Article 82 
1. The Association Committee, which shall meet at the level of officials, shall consist of 
representatives of members of the Council of the European Union and of members of the 
Commission of the European Communities, on the one hand, and of representatives of the 
Government of the Republic of Tunisia, on the other. 
2. The Association Committee shall establish its rules of procedure. 
3. The Association Committee shall be chaired in turn by a representative of the Presidency of 
the Council of the European Union and by a representative of the Government of the Republic of 
Tunisia. 
The Association Committee shall normally meet alternately in the Community and in Tunisia. 
Article 83 
1. The Association Committee shall have the power to take decisions for the management of 
the Agreement as well as in those areas in which the Council has delegated its powers to it. 
2. It shall draw up its decisions by agreement between the Parties. These decisions shall be 
binding on the Parties, which shall take the measures necessary to implement the decisions taken. 
Article 84 
The Association Council may decide to set up any working group or body necessary for the 
implementation of the Agreement. 
Article 85 
The Association Council shall take all appropriate measures to facilitate cooperation and contacts 
between the European Parliament and the Chamber of Deputies of the Republic of Tunisia, and 
between the Economic and Social Committee of the Community and the Economic and Social 
Council of the Republic of Tunisia. 
Article 86 
1. Either Party may refer to the Association Council any dispute relating to the application or 
interpretation of this Agreement. 
2. The Association Council may settle the dispute by means of a decision. 
3. Each Party shall be bound to take the measures involved in carrying out the decision referred to 
in paragraph 2. 
4. In the event of it not being possible to settle the dispute in accordance with paragraph 2, either. 
Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a 
second arbitrator within two months. For the application of this procedure, the Community and the 
Member States shall be deemed to be one Party to the dispute. 
The Association Council shall appoint a third arbitrator. 
The arbitrators' decisions shall be taken by majority vote. 
Each party to the dispute must take the steps required to implement the decision of the arbitrators. 
Article 87 
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 the production of, or trade in, arms, munitions or war materials or to research, 
development or production indispensable for defence purposes, provided that such measures do not 
impair the conditions of competition in respect of products not intended for specifically military 
purposes; 
(c) which it considers essential to its own security in the event of serious internal disturbances 
affecting the maintenance of law and order, in time of war or serious international tension 
constituting threat of war or in order to carry out obligations it has accepted for the purpose of 
maintaining peace and international security. 
Article 88 
In the fields covered by this Agreement, and without prejudice to any special provisions 
contained therein: 
- the arrangements applied by the Republic of Tunisia in respect of the Community shall not give 
rise to any discrimination between the Member States, their nationals, or their companies or firms, 
- the arrangements applied by the Community in respect of the Republic of Tunisia shall not give 
rise to any discrimination between Tunisian nationals or its companies or firms. 
Article 89 
Nothing in the Agreement shall have the effect of: 
extending the fiscal advantages granted by either Party in any international agreement or 
arrangement by which it is bound; 
*\. 
preventing the adoption or application by either Party of any measure aimed at preventing 
fraud or the evasion of taxes; 
opposing the right of either Party to apply the relevant provisions of its tax legislation to 
taxpayers who are not in an identical situation as regards their place of residence. 
Article 90 
1. The Parties shall take any general or specific measures required to fulfil their obligations 
under the Agreement. They shall see to it that the objectives set out in the Agreement are attained. 
2. If either Party considers that the. other Party has failed to fulfil an obligation under the 
Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, 
it shall supply the Association Council with all the relevant information required for a thorough 
examination of the situation with a view to seeking a solution acceptable to the Parties. 
In the selection of measures, priority must be given to those which least disturb the functioning of 
the Agreement. These measures shall be notified immediately to the Association Council and shall 
be the subject of consultations within the Association Council if the other Party so requests. 
Article 91 
Protocols 1 to 5, Annexes 1 to 7 and the declarations shall form an integral part of the Agreement. 
Article 92 
For the purposes of this Agreement, "Parties" shall mean, on the one hand, the Community or the 
.Member States, or the Community and its Member States, in accordance with their respective 
powers, and Tunisia, on the other. 
Article 93 
This Agreement shall be concluded for an unlimited period. 
Either Party may denounce this Agreement by notifying the other Party. The Agreement shall 
cease to apply six months after the date of such notification. 
Article 94 
This Agreement shall apply, on the one hand, to the territories in which the Treaties establishing 
the European Community and the European Coal And Steel Community are applied and under the 
conditions laid down in those Treaties and, on the other, to the territory of the Republic of Tunisia. 
Article 95 
This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, 
Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these texts being 
equally authentic. 
Article 96 
4 • The Agreement shall be approved by the Contracting Parties in accordance with their own 
procedures. 
It shall enter into force on the first day of the second month following the date on which the 
Contracting Parties notify each other that the procedures referred to in the first paragraph have 
been completed. 
Z- Upon its entry into force, the Agreement shall replace the Cooperation Agreement between the 
European Community and the Republic of Tunisia and the Agreement between the Member States 
of the European Coal and Steel Community and the Republic of Tunisia, signed in Tunis on 25 
April 1976. 
n 
ANNEX 1 
Products referred to in Article 10(1) 
CN code Description 
0403 
0403 10 51 
0403 10 53 
0403 10 59 
0403 10 91 
0403 10 93 
0403 10 99 
0403 90 71 
0403 90 73 
0403 90 79 
0403 90 91 
0403 90 93 
0403 90 99 Buttermilk, curdled milk and cream, yogurt, képhir and other fermented or 
acidified milk and cream, whether or not concentrated or containing added 
sugar or other sweetening matter or flavoured or containing added fruit, nuts or 
cocoa : 
— Yoghurt, flavoured or containing added fruit, nuts or cocoa : 
— not exceeding 1.5% 
— exceeding 1.5%but not exceeding 27% 
— exceeding 27% 
— other, of a milk fat content by weight: 
— not exceeding 3% 
— exceeding 3% but not exceeding 6% 
— exceeding 6% 
— Other, flavoured or containing added fruit, nuts or cocoa : 
— in powder, granules or other solid forms, of a milk fat content, by weight : 
— not exceeding 1,5 % 
— exceeding 1,5% but not exceeding 27% 
— exceeding 27% 
— other, of a milk fat content by weight: 
— not exceeding 3 % 
— exceeding 3 % but not exceeding 6 % 
— exceeding 6% 0710 40 00 
0711 90 30 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen : 
Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption 
1517 
1517 10 10 
1517 90 10 Margarine; edible mixtures or preparations of animal or vegetable fats or oils 
or of fractions of different fats or oils of this chapter, other than edible fats or 
oils or their fractions of heading No 1516 : 
- Margarine, excluding liquid margarine, containing more than 10% but not 
more than 15% by weight of milk fats 
- other, containing more than 10% but not more than 15% by weight of milk 
fats 
1702 50 00 Chemically pure fructose 
1704 
1704 10 11 
1704 10 19 
1704 10 91 
1704 10 99 Sugar confectionery (including white chocolate), not containing cocoa, except 
liquorice extract containing more than 10% by weight of sucrose but not 
containing other added substances, of CN code 1704 90 10 
— Chewing-gum, whether or not sugar-coated: 
~ Containing less than 60% by weight of sucrose (including invert sugar 
expressed as sucrose): 
— in strips 
— other 
— Containing 60% or more by weight of sucrose (including invert sugar 
expressed as sucrose): 
— in sirips 
— oilier 
CN code 
1704 90 30 
1704 90 51 Description 
- White chocolate 
- other: 
- Pastes, including marzipan, in immediate packings of a net content of 1 kg 
or more 
1704 90 55 
1704 90 61 
1704 90 65 
1704 90 71 
1704 90 75 
1704 90 81 
1704 90 99 — Throat pastilles and cough drops 
— Sugar coated (panned) goods 
— Other: 
— Gum confectionery and jelly confectionery including fruit pastes in the form 
of sugar confectionery 
~ Boiled sweets, whether or not filled 
— Toffees, caramels and similar sweets 
— other: 
— Compressed tablets 
— other 
1806 
1806 10 15 
1806 10 20 
1806 10 30 
1806 10 90 
1806 20 10 
1806 20 30 
1806 20 50 
1806 20 70 
1806 20 80 
1806 20 95 
1806 31 00 
1806 32 10 
1806 32 90 
1806 90 11 
1806 90 19 
1806 90 31 Chocolate and other food preparations containing cocoa: 
~ Containing no sucrose or containing less than 5% by weight of sucrose 
(including invert sugar expressed as sucrose) or isoglucose expressed as 
sucrose 
~ Containing 5% or more but less than 65% by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 
— Containing 65% or more but less than 80% by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 
— Containing 80% or more by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose 
— Other preparations in blocks, slabs or bars weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or 
immediate packing of a content exceeding 2 kg: 
~ containing 31% or more by weight of cocoa butter or containing a 
combined weight of 31% or more of cocoa butter and milk fat 
~ Containing a combined weight of 25 % or more, but less than 31 %, of 
cocoa butter and milk fat 
— other: 
— containing 18% or more by weight of cocoa butter 
~ chocolate milk crumb 
~ chocolate flavour coating 
— other 
— other, in blocks, slabs or bars: 
— filled 
— not filled: 
— with added cereal, fruit or nuts 
~ other 
— other: 
— Chocolate and chocolate products: 
~ Chocolates, whether or not filled: 
— containing alcohol 
— other 
— other: 
— filled 
CN code Description 
1806 90 39 - not filled "" " 
1806 90 50 - Sugar confectionery and substitutes therefor made from sugar substitution 
products, containing cocoa: 
1806 90 60 - Spreads containing cocoa 
1806 90 70 - Preparations containing cocoa for making beverages 
1806 90 90 -Other 
1901 Malt extract; food preparations of flour, meal, starch or malt extract, not 
containing cocoa powder or containing cocoa powder in a proportion by weight 
of less than 50%, not elsewhere specified or included; food preparations of 
goods of heading Nos 0401 to 0404, not containing cocoa powder or containing 
cocoa powder in a proportion by weight of less than 10%, not elsewhere 
specified or included 
1901 10 - Preparations for infant use, put up for retail sale 
1901 20 - Mixes and doughs for the preparation of bakers' wares of heading n* 1905 
1901 90 11 - Malt extract: 
— with a dry extract content of 90% or more by weight 
1901 90 19 - other 
1901 90 99 - other 
1902 Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 
30; couscous, whether or not cooked 
1902 11 - Uncooked pasta, not stuffed or otherwise prepared: 
— containing eggs 
1902 19 10 — not containing flour or common wheat semolina 
1902 19 90 — other 
1902 20 91 - Stuffed pasta, whether or not cooked or otherwise prepared: 
— cooked 
1902 20 99 -- other 
1902 30 10 - other pasta: 
— dried 
1902 30 90 -- other 
1902 40 10 - Couscous: 
— unprepared 
1902 40 90 - other 
1903 00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, 
grains, pearls, sittings or similar forms 
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, corn flakes); cereals, other than maize (corn), in grain 
form, pre-cooked or otherwise prepared: 
1904 10 10 - Prepared foods obtained by the swelling or roasting of cereals or cereal 
products: 
— obtained from maize 
1904 10 30 ~ obtained from rice 
1904 10 90 -- other 
1904 90 10 - other: 
— rice 
1904 90 90 -- other 
Q ^ 
CN code 
1905 
1905 10 00 
1905 20 10 
1905 20 30 
1905 20 90 
1905 30 11 
1905 30 19 
1905 30 30 
1905 30 51 
1905 30 59 
1905 30 91 
1905 30 99 
1905 40 10 
1905 40 90 
1905 90 10 
1905 90 20 
1905 90 30 
1905 90 40 
1905 90 45 
1905 90 55 
1905 90 60 
1905 90 90 Description 
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products : 
— Crispbread 
— Gingerbread and the like: 
— containing less than 30% by weight of sucrose (including invert sugar 
expressed as sucrose) 
— Containing 30% or more but less than 50% by weight of sucrose (including 
invert sugar expressed as sucrose) 
— Containing 50% or more by weight of sucrose (including invert sugar 
expressed as sucrose) 
— Sweet biscuits; waffles and wafers: 
— Completely or partially coated or covered with chocolate or other 
preparations containing cocoa: 
— in immediate packings of a net content not exceeding 85g 
— other 
— other: 
— sweet biscuits 
— containing 8 % or more by weight of milk fats 
— other 
sandwich biscuits 
other 
« waffles and wafers 
— salted, whether or not filled 
— other 
— Rusks, toasted bread and similar toasted products: 
— rusks 
~ other 
~ Matzos 
~ Communion wafers, empty cachets of a kind suitable for pharmaceutical 
use, sealing wafers, rice paper and similar products : 
— other: 
— Bread, not containing added honey, eggs, cheese or fruit, and containing 
by weight in the dry matter state not more than 5 % of sugars and not 
more than 5 % of fat 
— waffles and wafers with a water content not exceeding 10% by weight 
— Biscuits 
— Extruded or expanded products, savoury or salted 
— other: 
— with added sweetening matter 
— other: 
2001 90 30 Sweet corn {Zea Mays var. saccharata) prepared or preserved by vinegar or 
acetic acid 
2001 90 40 Yams, sweet potatoes and similar edible parts of plants containing 5% by 
weight or more of starch, prepared or preserved by vinegar or acetic acid 
2004 10 91 
2004 90 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise 
than by vinegar or acetic acid, frozen 
Sweet corn {Zea Mays var. saccharaia) prepared or preserved oiherwise than 
bv vineear or acelic acid, frozen 
«40 
CN code Description 
2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise 
than by vinegar or acetic acid, not frozen 
2005 80 00 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen 
2008 92 45 Preparation of the Mûsli type based on unroasted cereal flakes 
2008 99 85 Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise 
prepared or preserved, not containing added sugar or spirit 
2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by 
weight or more of starch, otherwise prepared or preserved, not containing 
added sugar or spirit 
2101 10 98 Preparations based on coffee or on coffee extracts, essences or concentrates 
- other 
2101 20 98 Extracts, essences and concentrates of tea or maté and preparations with a basis 
of these extracts, essences and concentrates, or with a basis of tea or maté 
- other 
2101 30 19 Roasted coffee substitutes other than roasted chicory 
2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than 
roasted chicory 
2102 10 31 - Bakers' yeast 
2102 10 39 - other 
2105 Ice cream and other edible ice, whether or not containing cocoa 
2105 00 10 - containing no milk fats or containing less than 3% by weight of such fats 
- containing by weight of milk fats: 
2105 00 91 - 3% or more but less than 7% 
2105 00 99 ~ 1% or more 
2106 Food preparations not elsewhere specified or included 
2106 10 80 - other 
2106 90 10 - Cheese fondues 
- Flavoured or coloured sugar syrups: 
2106 90 98 - other 
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 
2009, containing products of CN codes 0401 to 0404 or fats obtained from 
products of CN codes 0401 to 0404 
2202 90 95 - other, containing by weight of fat obtained from products of CN codes 0401 
to 0404 
-- 0,2% or more but less than 2% 
2202 90 99 - 2% or more 
2905 43 00 Mannitol 
2905 44 D-Glucitol (sorbitol) 
2904 44 11 - in aqueous solution: 
- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
2905 44 19 - other 
other: 
2905 44 91 — containing 2% or less by weight of D-marmitol, calculated on the D-glucitol 
content 
2905 44 99 - other 
?( 
CN code Description 
3501 Casein, caseinates and other casein derivatives 
3505 10 Dextrins and other modified starches, except esterified and etherified starches 
of CN code 3505 10 50 
3505 10 - Dextrins and other modified starches: 
3505 10 10 - Dextrins 
— other modified starches 
3505 10 90 — other 
3505 20 Glues based on starches, or on dextrins or other modified starches 
3809 10 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 
and other products and preparations (for example, dressings and mordants), of 
a kind used in the textile, paper, leather or like industries, not elsewhere 
specified or included 
3823 60 Sorbitol other than that of CN code 2905 44 
3823 60 11 - in aqueous solution: 
— containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
3823 60 19 - other 
— other: 
3823 60 91 -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
3823 60 99 — other 
ANNEX 2 
Products referred to in Article 10(2) 
List 1 * 
CN CODE DESCRIPTION QUOTAS 
(tonnes) 
1519 Industrial monocarboxylic fatty acids; acid oils from refining; 3 480 
1519 11 00 industrial fatty alcohols 
1519 12 00 
1519 13 00 
1519 19 10 
1519 19 30 
1519 19 90 
1519 20 00' 
1520 Glycerol (glycerine), whether or not pure; glycerol waters and 154 
1520 10 00 glycerol lyes 
1520 90 00 
1704 Sugar confectionery (including white chocolate), not containing 186 
1704 10 11 cocoa 
1704 10 19 
1704 10 91 
1704 10 99 
1704 90 10 
> 1704 90 30 
1704 90 51 
1704 90 55 
1704 90 61 
1704 90 65 
1704 90 71 
1704 90 75 
1704 90 81 
1704 90 99 
1803 Cocoa paste, whether or not defatted 100 
18 03 10 
18 03 20 
1805 Cocoa powder, not containing added sugar or other sweetening 431 
matter 
ua 
CN CODE DESCRIPTION QUOTAS 
(tonnes) 
1806 Chocolate and other food preparations containing cocoa 180 
1806 10 15 
1806 10 20 
1806 10 30 
1806 10 90 
1806 20 10 
1806 20 30 
1806 20 50 
1806 20 70. 
1806 20 80 
1806 20 95 
1806 31 00 
1806 32 10 
1806 32 90 
1806 90 11 
1806 90 19 
1806 90 31 
1806 90 39 
1806 90 50 
1806 90 60 
1806 90 70 
1806 90 90 
1901 Malt extract; food preparations of flour, meal, starch or malt 762 
extract, not containing cocoa powder or containing cocoa powder in 
a proportion by weight of less than 50%, not elsewhere specified or 
included; 
food preparations of goods of heading Nos 0401 to 0404, not 
containing cocoa powder or containing cocoa powder in a proportion 
by weight of less than 10%, not elsewhere specified or included; 
1901 10 00 
1901 20 00 
1901 90 11 
1901 90 19 
1901 90 91 
1901 90 99 
2106 Food preparations not elsewhere specified or included; 370 
2106 10 20 
2106 10 80 
2106 90 10 
2106 90 92 
2106 90 98 
2203 Beer made from malt 255 
m 
CN CODE DESCRIPTION QUOTAS 
(tonnes) 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less 532 
2208 20 than 80% vol; spirits, liqueurs and other spirituous beverages; 
2208 30 compound alcoholic preparations of a kind used for the manufacture 
2208 40 of beverages 
2208 50 
2208 90 19 
2208 90 31 
2208 90 33 
2208 90 41 
2208 90 45 
2208 90 48 
2208 90 52 
2208 90 58 
2208 90 65 
2208 90 69 
2208 90 73 
2208 90 79 
2402 Cigars 493 
2402 10 00 
2402 20 10 
2402 20 90 
2402 90 00 
2915 90 Other carboxylic acids 153 
35 05 \ Dextrins and other modified starches; glues based on starches, or on 1398 
35 05 10 10 dextrins or other modified starches 
35 05 10 90 
35 05 20 10 
35 05 20 30 
35 05 20 50 
35 05 20 90 
38 09 Finishing agents, dye carriers to accelerate the dyeing or fixing of 990 
38 09 10 10 dyestuffs 
38 09 10 30 
38 09 10 50 
38 09 10 90 
*: Products for which Tunisia will maintain the level of customs charges prevailing on 1.1.95 for four 
years, within the tariff quotas shown, in accordance with the first subparagraph of Article 10(3). 
In accordance with the second subparagraph of Article 10(3), during the elimination of the industrial 
component of the duties pursuant to Article 10(4), the level of the duties to be applied in respect of the 
products for which the tariff quotas are to be abolished may not be higher than the level of the duties 
in force on 1 Januarv 1995. 
uÇ 
List 2 
CN CODE I DESCRIPTION 
0710 40 00 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen 
0711 90 30 Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in 
that state for immediate consumption 
1702 50 00 Chemically pure fructose 
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, 
grains, pearls, sittings or similar forms 
2001 90 30 Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or 
acetic acid 
2001 90 40 Yams, sweet potatoes and similar edible parts of plants containing 5% by 
weight or more of starch, prepared or preserved by vinegar or acetic acid 
2004 10 91 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise 
than by vinegar or acetic acid, frozen 
2004 90 10 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than 
by vinegar or acetic acid, frozen 
2005 20 10 Potatoes in the form of flour, peal or flakes, prepared or preserved otherwise 
than by vinegar or acetic acid, not frozen 
2005 80 00 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen 
2008 92 45 Preparation of the Miisli type based on unroasted cereal flakes 
2008 99 85 Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise 
prepared or preserved, not containing added sugar or spirit 
2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by 
weight or more of starch, otherwise prepared or preserved, not containing 
added sugar or spirit 
ujt, 
CN CODE I DESCRIPTION ~~j 
2101 10 98 Preparations based on coffee or on coffee extracts, essences or concentrates 
— other 
2101 20 98 Extracts, essences and concentrates of tea or maté and preparations with a basis 
of these extracts, essences and concentrates, or with a basis of tea or maté 
— other 
2101 30 19 ~ Roasted coffee substitutes other than roasted chicory 
2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than 
roasted chicory 
2905 43 00 Mannitol 
2905 44 D-Glucitol (sorbitol) 
2904 44 11 - in aqueous solution: 
-- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
2905 44 19 ~ other 
— other: 
2905 44 91 — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
2905 44 99 - other 
Ex 3501 Casein, caseinates and other casein derivatives 
3823 60 Sorbitol other than that of CN code 2905 44 
3823 60 11 - in aqueous solution: 
— containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
3823 60 19 -- other 
— other: 
3823 60 91 -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol 
content 
3823 60 99 — other 
Hh 
List 3 
CN CODE I DESCRIPTION 
ex 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils 
or of fractions of different fats or oils of this chapter, other than edible fats or 
oils or their fractions of heading No 1516 : 
15171010 - Margarine, excluding liquid margarine, containing more than 10% but not 
more than 15% by weight of milk fats 
1517 90 10 - other, containing more than 10% but not more than 15% by weight of milk 
fats 
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, corn flakes); cereals, other than maize (corn), in grain 
form, pre-cooked or otherwise prepared: 
1904 10 10 - Prepared foods obtained by the swelling or roasting of cereals or cereal 
products: 
~ obtained from maize 
1904 10 30 ~ obtained from rice 
1904 10 90 ~ other 
1904 90 10 - other: 
- rice 
1904 90 90 -- other 
2105 Ice cream and other edible ice, whether or not containing cocoa 
2105 00 10 - containing no milk fats or containing Içss than 3% by weight of such fats 
- containing by weight of milk fats: 
2105 00 91 --3% or more but less than 7% 
2105 00 99 --7% or more 
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 
2009, containing products of CN codes 0401 to 0404 or fats obtained from 
products of CN codes 0401 to 0404 
2202 90 95 - other, containing by weight of fat obtained from products of CN codes 0401 
to 0404 
- 0,2% or more but less than 2% 
2202 90 99 - 2% or more 
..(7 
ANNEX 3 
Tariff 
No Tariff 
No Tariff 
No Tariff 
No Tariff 
No Tariff 
No Tariff 
No 
,0505100 
0505900 
1302120 
1302130 
1302140 
1302190 
1302200 
1302310 
1505100 
1505900 
1515601 
1515609 
1516200 
1522000 
1702909 
1804000 
2001909 
2101200 
2101300 
2103301 
2106100 
2106900 
2403100 
2403910 
2403990 
2501001 
2501009 
2502000 
2504100 
2504900 
2505100 
2505900 
2506100 
2506210 
2506290 
2507001 
2507002 
2508100 
2508200 
2508300 
2508401 
2508409 
2508500 
2508600 
2508700 
2509000 
2511200 
2512000 
2513110 
2513190 
2513210 2513290 
2514000 
2516110 
2516120 
2516210 
2516220 
2517100 
2517200 
2517300 
2517410 
2517490 
2518100 
2518200 
2518300 
2519100 
2519900 
2520100 
2521000 
2523300 
2524000 
2525100 
2525200 
2525300 
2526100 
2526200 
2527000 
2528100 
2528900 
2529100 
2529210 
2529220 
2529300 
2530100 
2530200 
2530300 
2530900 
2601110 
2601120 
2601200 
2602000 
2603000 
2604000 
2605000 
2606000 
2607000 
2608000 
2609000 
2610000 
2611000 
2612100 
2612200 2613100 
2613900 
2614000 
2615100 
2615900 
2616100 
2616900 
2617100 
2617900 
2618000 
2619000 
2620110 
2620190 
2620200 
2620300 
2620400 
2621000 
2701110 
2701120 
2701190 
2701200 
2702100 
2702200 
2703000 
2704001 
2704002 
2705000 
2706000 
2707101 
2707109 
2707201 
2707209 
2707301 
2707309 
2707401 
2707409 
2707501 
2707509 
2707600 
2707910 
2707990 
2708100 
2708200 
2709009 
2712109 
2712209 
2712909 
2713119 
2713129 
2713909 
2714108 2714109 
2714909 
2715002 
2715009 
2801100 
2801200 
2801300 
2802000 
2803000 
2804100 
2804210 
2804290 
2804300 
2804400 
2804500 
2804610 
2804690 
2804800 
2804900 
2805110 
2805190 
2805210 
2805220 
2805300 
2809100 
2810000 
2811110 
2811210 
2811220 
2811230 
2812100 
2812900 
2813100 
2813900 
2814100 
2814200 
2815110 
2815120 
2815201 
2815202 
2815300 
2816100 
2816200 
2816300 
2817000 
2818100 
2818200 
2818300 
2819100 
2820100 
2820900 2821100 
2821200 
2823000 
2824100 
2824200 
2824900 
2825100 
2825200 
2825300 
2825400 
2825500 
2825600 
2825700 
2825800 
2825909 
2826110 
2826120 
2826190 
2826200 
2826300 
2826900 
2827100 
2827200 
2827310 
2827320 
2827330 
2827340 
2827350 
2827360 
2827370 
2827380 
2827390 
2827410 
2827490 
2827510 
2827590 
2827600 
2828100 
2828901 
2828902 
2828909 
2829110 
2829190 
2829900 
2830100 
2830200 
2830300 
2830901 
2830909 
2831100 
2831900 2832100 
2832200 
2832300 
2833110 
2833190 
2833210 
2833220 
2833230 
2833240 
2833250 
2833260 
2833270 
2833290 
2833300 
2833400 
2834220 
2835100 
2835210 
2835220 
2835230 
2835249 
2835260 
2835290 
2835390 
2836100 
2836200 
2836300 
2836409 
2836500 
2836600 
2836700 
2836910 
2836920 
2836930 
2836990 
2839110 
2839190 
2839200 
2839900 
2840110 
2840190 
2840200 
2840300 
2841100 
2841200 
2841300 
2841400 
2841500 
2841600 
2841700 
2841800 2841900 
2842100 
2842901 
2842909 
2844400 
2846100 
2846900 
2847000 
2848100 
2848900 
2849100 
2849200 
2849900 
2850000 
2851001 
2851002 
2851009 
2901100 
2901210 
2901220 
2901230 
2901240 
2901290 
2902110 
2902190 
2902200 
2902300 
2902410 
2902420 
2902430 
2902440 
2902500 
2902600 
2902700 
2903110 
2903120 
2903130 
2903140 
2903150 
2903160 
2903190 
2903210 
2903220 
2903230 
2903510 
2903590 
2903610 
2903621 
2903690 
2904200 
2904900 
Tariff No 
2905110 
2905120 
2905130 
2905140 
2905150 
2905160 
2905170 
2905190 
2905210 
2905220 
2905290 
2905310 
2905320 
2905390 
2905410 
2905420 
2905430 
2905440 
2905490 
2905500 
2906110 
2906120 
2906130 
2906140 
2906190 
2906210 
2906290 
2907110 
2907120 
2907130 
2907140 
2907150 
2907190 
2907210 
2907220 
2907230 
2907290 
2907300 
2908100 
2908200 
2908900 
2909110 
2909190 
2909200 
2909300 
2909410 
2909420 
2909430 
2909440 
2909490 
2909500 Tariff No 
2909600 
2910100 
2910200 
2910300 
2910900 
2911000 
2912110 
2912120 
2912130 
2912190 
2912210 
2912290 
2912300 
2912410 
2912420 
2912490 
2912500 
2912600 
2913000 
2914110 
2914120 
2914130 
2914190 
2914210 
2914220 
2914230 
2914290 
2914300 
2914410 
2914490 
2914500 
2914610 
2914690 
2914700 
2915110 
2915120 
2915130 
2915210 
2915220 
2915230 
2915240 
2915290 
2915310 
2915320 
2915330 
2915340 
2915350 
2915390 
2915400 
2915500 
2915600 Tariff No 
2915700 
2915900 
2916110 
2916120 
2916130 
2916140 
2916150 
2916190 
2916200 
2916310 
2916320 
2916330 
2916390 
2917110 
2917120 
2917130 
2917140 
2917190 
2917200 
2917310 
2917320 
2917330 
2917340 
2917350 
2917360 
2917370 
2917390 
2918110 
2918120 
2918130 
2918140 
2918150 
2918160 
2918170 
2918190 
2918210 
2918220 
2918230 
2918290 
2918300 
2918900 
2919000 
2920100 
2920901 
2920909 
2921110 
2921120 
2921190 
2921210 
2921220 
2921290 Tariff No 
2921300 
2921410 
2921420 
2921430 
2921440 
2921450 
2921490 
2921510 
2921590 
2922110 
2922120 
2922130 
2922190 
2922210 
2922220 
2922290 
2922300 
2922410 
2922420 
2922490 
2922500 
2923100 
2923200 
2923900 
2924100 
2924210 
2924290 
2925110 
2925190 
2925200 
2926100 
2926200 
2926900 
2927000 
2928000 
2929100 
2929900 
2930100 
2930200 
2930300 
2930400 
2930900 
2931002 
2931009 
2932110 
2932130 
2932190 
2932210 
2932290 
2932901 
2932909 Tariff No 
2933110 
2933190 
2933210 
2933290 
2933310 
2933390 
2933400 
2933510 
2933590 
2933610 
2933690 
2933710 
2933790 
2933900 
2934100 
2934200 
2934300 
2934901 
2934909 
2935000 
2940000 
3001100 
3001200 
3001901 
3001909 
3002100 
3002200 
3002310 
3002390 
3002900 
3003101 
3003109 
3003201 
3003209 
3003311 
3003319 
3003391 
3003399 
3003401 
3003409 
3003901 
3003909 
3004101 
3004109 
3004201 
3004209 
3004311 
3004319 
3004321 
3004329 
3004391 Tariff No Tariff No 
3004399 
3004401 
3004409 
3004501 
3004509 
3004901 
3004909 
3006200 
3006300 
3006400 
3006500 
3101000 
3102100 
3102210 
3102290 
3102300 
3102400 
3102500 
3102600 
3102700 
3102800 
3102900 
3103100 
3103200 
. 3103900 
3104100 
3104200 
3104300 
3104900 
3105100 
3105200 
3105300 
3105400 
3105510 
3105590 
3105600 
3105901 
3105909 
3201100 
3201200 
3201300 
3201900 
3202100 
3202900 
3203000 
3204110 
3204120 
3204130 
3204140 
3204150 
3204160 3204170 
3204190. 
3204200 
3204900 
3205000 
3206100 
3206200 
3206300 
3206410 
3206420 
3206430 
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3206500 
3207100 
3207200 
3207300 
3207400 
3212100 
3212901 
3213100 
3213900 
3214900 
3215901 
3215902 
3215909 
3301110 
3301120 
3301130 
3301140 
3301190 
3301210 
3301220 
3301230 
3301240 
3301250 
3301260 
3301291 | 
3301299 ! 
3301300 
3301901 
3301902 
3301903 
3302900 
3401111 
3402120 
3402130 
3402191 
3403111 
3403119 
3403191 
3403199 
Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No 
3403910 
3403990 
3404100 
3404200 
3404900 
3405200 
3405300 
3405400 
3405901 
3405909 
3407001 
3407002 
3407009 
3501100 
3501900 
3502100 
3502900 
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3503009 
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3505100 
3505200 
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3506992 
3506999 
3507100 
3507900 
3701100 
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3701990 
3702100 
3702200 
3702310 
3702320 
3702390 
3702410 
3702420 
3702430 
3702440 
3702510 
3702520 
3702530 
3702540 
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3702910 
3702920 
3702930 
3702940 3702950 
3703100 
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3801100 
3801200 
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3803000 
3804001 
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3809920 
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3810100 
3810900 
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3811190 
3811210 
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3815900 
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3820000 3821000 
3822000 
3823100 
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3823300 
3823400 
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3823903 
3901100 
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3901909 
3902200 
3902300 
3902901 
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3903190 
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3904100 
3904210 
3904300 
3904400 
3904500 
3904610 
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3905190 
3905200 
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3909102 3909109 
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3909209 
3909301 
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3912110 
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3912310 
3912390 
3912900 
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3919900 
3921120 
3921140 
3921190 
3926201 
3926902 
3926903 
3926904 
3926907 
4001100 
4001210 
4001220 
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4001300 
4002110 
4002190 
4002200 
4002310 
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4002410 
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4002600 
4002700 40028CKT 
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4003000 
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4101290 
4101300 
4101400 
4102100 
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4102290 4103100 
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4104101 
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4104221 
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4104311 
4104391 
4105121 
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4107210 
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4111000 
4204001 
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4401100 
4401210 
4401220 
4401300 
4402001 
4402009 
4403100 
4403200 
4403310 
4403320 
4403330 
4403340 
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4403910 
4403920 
4403990 
4404100 
4404200 
4405000 
4413001 
4413009 
4417001 
4421902 
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4501100 
4501900 
4601200 
4601910 
4601990 
4602100 
4602900 
4701000 4702000 
4703110 
4703190 
4703210 
4703290 
4704110 
4704190 
4704210 
4704290 
4705000 
4706100 
4706910 
4706920 
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4801000 
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4811902 
4812000 
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4822100 
4823300 
4823511 
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4904009 
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4905910 
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4908101 
4908901 
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5001000 
5002000 
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5003900 
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5006002 
5007100 
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5007209 
5007901 
5007909 
5101110 
5101190 
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bl^ 
Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No 
5101290 
5101300 
5102100 
5102200 
5103100 
5103200 
5103300 
5104000 
5105100 
5105210 
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5105300 
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5107100 
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5202910 
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5207900 
5301100 
5301210 
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5301300 
5302100 
5302900 
5303100 
5303900 
5304100 
5304900 
5305110 
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5305210 
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5402100 
v 5402200 
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7002100 
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7214100 
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7214509 
7214600 
7215100 
7215200 
7215300 
7215400 
7215900 
7216100 
Tariff No Tariff No Tariff No Tariff 
No Tariff No Tariff No Tariff No 
7216220 
7216310 
7216320 
7216330 
7216400 
7216500 
7216609 
7216900 
7217121 
7217129 
7217139 
7217199 
7217219 
7217229 
7217239 
7217299 
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7217329 
7217339 
7217399 
7218100 
7218900 
7301200 
7302100 
7302200 
7302300 
7302400 
7302900 
7303000 
7304200 
7305110 
7307210 
7307220 
7307230 
7307290 
7307930 
7307990 
7312900 
7315111 
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7315129 
7315190 
7315200 
7315810 
7315890 
7315900 
7317002 
7318161 
7319100 
7319200 7319300 
7319900 
7321901 
7326190 
7326901 
7326902 
7326903 
7401100 
7401200 
7402000 
7403110 
7403120 
7403130 
7403190 
7403210 
7403220 
7403230 
7403290 
7405000 
7406100 
7406200 
7407100 
7407220 
7407290 
7408111 
7408119 
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7409299 
7409311 
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7409901 
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7410210 
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7412100 
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7419100 
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7501200 
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7505110 
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7505210 
7505220 
7506100 
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7508001 
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7601200 
7603100 
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7604291 
7604292 
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7605190 
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7804111 
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7901110 
7901120 
7901200 
7903100 
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7904000 
7905000 
7906001 
7906002 
7907100 
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8001100 
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8101100 
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8102100 
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8104200 
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8106000 
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8111009 8112190 
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8201500 
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8204200 
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8210000 
8211940 
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8305100 
8305900 
8307100 
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8401200 
8402900 
8403900 
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8409100 
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8428400 
8428600 
8428900 
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8431410 
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8473210 
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8475900 ; 
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8481101 
8481109 
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8482800 
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8501100 
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8501511 
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- ^-y 
Tariff No Tariff No Tariff No Tariff-
No Tariff No Tariff No Tariff No 
8504230 
8504311 
8504312 
8504500 
8504900 
8505110 
8505190 
8505900 
8506901 
8506909 
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8507400 
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8516330 
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8516790 
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8523130 
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9018902 
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- *s _ 
Tariff No Tariff No Tariff No ANNEX 4 
Tariff No 
3208202 
3208203 
3208901 
3208902 
3208903 
3209101 
3209102 
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3209902 
3210001 
3210002 
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3302100 
3401193 
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3602001 
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3920610 
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3921900 
3922100 
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3923299 
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3$24$M 
3925101 
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4206109 
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4301700 
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1*02320 
1506000 
1521100 
1521900 
2008910 
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2103100 
2205100 
2205900 
2503100 
2503900 
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2710001 
2710003 
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2804700 
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2808000 
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2819900 
2822000 
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2834109 
2834299 
2837110 
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2838000 
2843100 
2843210 
2843290 
2843300 
2843900 
2844100 
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2903290 
2903300 
2903400 
2903622 
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2931001 
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2939700 
2939901 
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2941100 
2941200 
2941300 
2941400 
2941500 
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2942000 
3208101 
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4302120 
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4302200 
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4409100 
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4412110 
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4418500 
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4420100 
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4 90890e) 
-bb 
Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No 
4909000 
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4910009 
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4911910 
4911990 
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5107200 
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5111200 
5111300 
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5202100 
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5206310 
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6813100 
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6901003 
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- *G 
Tariff No 
6902209 
6902909 
6903209 
6905109 
6905901 
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7204290 
7204300 
7204410 
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. 7208310 
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7217391 
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7301100 
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7323941 
7323949 
7323990 
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7324211 
7324219 
7324291 
7324299 
7324901 
7324902 
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7326200 
7326904 
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7611000 
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7802000 
7803003 Tariff No 
7805001 
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7806002 
7902000 
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8002000 
8006002 
8101910 
8104190 
8105100 
8109100 
. 8109900 
8112110 
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8212901 
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8301600 Tariff No 
8301709 
8302200 
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8306300 
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8414510 
8414600 
8415819 
8415831 
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8415900 
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84 17900 Tariff No 
8418290 
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8418695 
8418699 
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8418995 
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8440900 
8441900 
8448200 
8448510 
8448590 
8449000 
8450901 
8450902 
8451900 
8452100 
8452900 
Tariff No 
8462290 
8462910 
8465990 
8468900 
8474900 
8476110 
8476190 
8476900 
8479820 
8479900 
8480200 
8481901 
8481902 
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8502302 
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8516609 
8516710 
8516901 
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8516909 
8517101 
8517301 
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8517309 
8517810 
8517901 
8517909 Tariff No 
8518100 
8518219 
8518220 
8518291 
8518299 
8518500 
8518900 
8519100 
8519210 
8519910 
8519990 
8520310 
8520390 
8520900 
8522900 
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8524905 
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8524907 
8524909. 
8525101 
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8525300 
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8527399 
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8529109 
8529902 
8529903 
8529905 
8529909 
8531200 
8531800 
8531900 
8534000 
8535100 
8535300 
8535901 Tariff No 
8535909 
8536100 
8536209 
8536499 
8536502 
8536619 
8536699 
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8538100 
8538900 
8539100 
8539291 
8539299 
8539399 
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8544301 
8544309 
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8544592 
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8703213 
8703219 
8703221 
8703223 
8703224 
8703229 
8703231 
8703232 
8703239 
8703241 
8703242 
8703249 Tariff No 
8703311 
8703312 
8703319 
8703321 
8703329 
8703331 
8703332 
8703339 
8703901 
8703902 
8703909 
8704101 
8704109 
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8704900 
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8708940 
8708991 
8708999 
8709190 
8709900 
8710000 
8711301 
8711309 
8711401 
8711409 
8711500 
8711900 Tariff No 
8714199 
8714930 
8714940 
8714960 
8714999 
8715002 
8716900 
8802111 
8802119 
8802121 
8802129 
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8802309 
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9025111 
9025201 
9025801 
9028201 
9028309 
9032891 
9032892 
9101111 
9101112 
9101121 
9101122 
9101191 
9101192 
9101211 Tariff No 
9101212 
9101291 
9101292 
9101911 
9101912 
9101991 
9101992 
9103101 
9103109 
9103901 
9103909 
9104000 
9105111 
9105119 
9105191 
9105199 
9105211 
9105219 
9105291 
9105299 
9105911 
9105919 
9105991 
9105999 
9106100 
9106200 
9106900 
9111101 
9111102 
9111200 
9111800 
9111901 
9111902 
9111909 
9112100 
9112801 
9112809 
9112901 
9112909 
9113100 
9113200 
9113901 
9113909 
9301000 
9302000 
9303100 
9303200 
9303300 
9303900 
9304000 
9305100 Tariff No 
9305210 
9305290 
9305901 
9305909 
9306100 
9306210 
9306290 
9306301 
9306309 
9306901 
9306909 
9307000 
940110a 
9401801 
9401901 
9401902 
9401909 
9402109 
9402901 
9403901 
9403902 
9403909 
9405101 
9405102 
9405103 
9405104 
9405109 
9405201 
9405202 
9405203 
9405204 
9405209 
9405300 
9405401 
9405402 
9405403 
9405404 
9405405 
9405409 
9405509 
9405600 
9405911 
9405919 
9405920 
9405991 
9405999 
9406000 
9501000 
9502999 
9503100 
9503200 
Tariff No 
9503300 
9504100 
9504200 
9504300 
9504401 
9504409 
9504900 
9505100 
9505900 
9506210 
9601101 
9601109 
9601901 
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9601903 
9601909 
9602001 
9602002 
9602009 
9603100 
9603210 
9603290 
9603300 
9603400 
9604000 
9605000 
9606101 
9606102 
9606210 
9606220 
9606290 
9607110 
9607190 
9607209 
9608101 
9608201 
9608203 
9608206 
9608209 
9608311 
9608319 
9608391 
9608401 
9608501 
9608911 
9608919 
9608999 
9609901 
9609909 
9610000 
9611000 Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No 
9612200 
9613100 
9613201 
9613209 
9613301 
9613309 
9613801 
9613809 
9613901 
9613909 
9614100 
9614201 
9614209 
9614900 
9615110 
9615190 
9615901 
9615902 
9615909 
9616100 
9616200 
9617000 
9618000 
9701100 
9701900 
9702000 
9703000 
9704000 
9705000 
9706000 
-S3 
ANNEX 5 
Tariff No Tariff No Tariff No 
4011991 
4011992 
4011993 
4011994 
4011995 
4011999 
4012101 
4012109 
4012201 
4012209 
4012900 
4013101 
4013109 
4013200 
4013901 
4013909 
4016910 
4016920 
4016930 
4016992 
4016993 
4202110 
4202120 
4202190 
4202210 
4202220 
4202290 
4202310 
4202320 
4202390 
4202911 
4202919 
4202921 
4202929 
4202991 
4202999 
4203101 
4203102 
4203109 
4203210 
4203291 
4203299 
4203301 
4203309 
4203400 
4205009 
4407100 
4407210 
4407220 
4407230 
4407910 Tariff No 
4407920 
4407990 
4408101 
4408109 
4408201 
4408209 
4408901 
4408909 
4410100 
4410900 
4411110 
4411190 
4411210 
4411290 
4411310 
4411390 
4411910 
4411990 
4419000 
4802100 
4802510 
4802521 
4802529 
4802530 
4802600 
4803001 
4803009 
4804210 
4804290 
4804310 
4804390 
4804410 
4804420 
4804490 
4804510 
4804520 
4804590 
4805210 
4805600 
4805700 
4805800 
4808100 
4809100 
4809200 
4809900 
4810910 
4810999 
4811210 
4811290 
4811909 
4816100 Tariff No Tariff No Tariff No 
.0509009 
1212200 
1517900 
1518000 
2008110 
2103200 
2103302 
2103900 
2104100 
2104200 
2202100 
2202900 
2207101 
2207109 
2207201 
2207209 
2208100 
2208901 
2208902 
2208909 
2515121 
2515129 
2522200 
2522300 
2523100 
2523210 
2523290 
2523900 
2620500 
2620900 
2710007 
2806100 
2807000 
2809200 
2825901 
2834219 
3005100 
3005900 
3006100 
3006600 
3215110 
3303001 
3303002 
3303003 
3303004 
3304100 
3304200 
3304300 
3304910 
3304990 
3305100 3305200 
3305300 
3305901 
3305909 
3306100 
3306900 
3307101 
3307109 
3307200 
3307300 
3307410 
3307490 
3307900 
3401119 
3401191 
3401192 
3401200 
3402110 
3402199 
3402200 
3402900 
3405100 
3506100 
3606100 
3606909 
3808101 
3808109 
3808201 
3808209 
3808401 
3808409 
3808901 
3808909 
3813000 
3819000 
3920100 
3920300 
3920410 
3923212 
3923292 
4008110 
4008190 
4008210 
4008290 
4009101 
4009109 
4011009 
4011201 
4011400 
4011500 
4011910 4816200 
4816300 
4816900 
4817100 
4817200 
4817300 
4818100 
4818200 
4818300 
4818401 
4818402 
4818409 
4818900 
4819100 
4819201 
4819209 
4819300 
4819400 
4819500 
4819600 
4820100 
4820200 
4820300 
4820400 
4820501 
4820509 
4820900 
4821100 
4821900 
4822901 
4822909 
4823110 
4823190 
4823519 
4823590 
4823600 
4823700 
4823909 
4901911 
4901912 
4901991 
4901992 
5208110 
5208120 
5208130 
5208190 
5208210 
5208220 
5208230 
5208290 
5208310 5208320 
5208330 
5208390 
5208410 
5208420 
5208430 
5208490 
5208510 
5208520 
5208530 
5208590 
5209110 
5209120 
5209190 
5209210 
5209220 
5209290 
5209310 
5209320 
5209390 
5209410 
5209420 
5209430 
5209490 
5209510 
5209520 
5209590 
5210110 
5210120 
5210190 
5210210 
5210220 
5210290 
5210310 
5210320 
5210390 
5210410 
5210420 
5210490 
5210510 
5210520 
5210590 
5211110 
5211120 
5211190 
5211210 
5211220 
5211290 
5211310 
5211320 
5211390 521141Ô 
5211420 
5211430 
5211490 
5211510 
5211520 
5211590 
5212110 
5212120 
5212130 
5212140 
5212150 
5212210 
5212220 
5212230 
5212240 
5212250 
5512110 
5512190 
5512210 
5512290 
5512910 
5512990 
5515110 
5515120 
5515130 
5515190 
5515210 
5515220 
5515290 
5515910 
5515920 
5515990 
5601100 
5703100 
5703200 
5703300 
5703900 
6002100 
6002200 
6002300 
6002410 
6002420 
6002430 
6002491 
6002499 
6002910 
6002920 
6002930 
6002991 
6002999 
U\ 
Tariff No 
6101100 
6101200 
6101300 
6101901 
6101909 
6102100 
6102200 
6102300 
6102901 
6102909 
6103110 
6103120 
6103191 
6103199 
6103210 
6103220 
6103230 
6103291 
6103299 
6103310 
6103320 
6103330 
6103391 
6103399 
6103410 
6103420 
6103430 
6103491 
6103499 
6104110 
6104120 
6104130 
6104191 
6104199 
6104210 
6104220 
6104230 
6104291 
6104299 
6104310 
6104320 
6104330 
6104391 
6104399 
6104410 
6104420 
6104430 
6104440 
6104491 
6104499 
6104510 Tariff No Tariff No 
6110300 
6110901 
6110909 
6111100 
6111200 
6111300 
6111901 
6111909 
6112110 
6112120 
6112191 
6112199 
6112200 
6112310 
6112391 
6112399 
6112410 
6112491 
6112499 
6113000 
6114100 
6114200 
6114300 
6114901 
6114909 
6115110 
6115120 
6115191 
6115199 
6115201 
6115202 
6115209 
6115910 
6115929 
6115939 
6115991 
6115999 
6116910 
6116920 
6116930 
6116991 
6116999 
6117101 
6117102 
6117103 
6H17109 
6117201 
6117202 
6117203 
6117209 
6201110 Tariff No 
6201120 
6201130 
6201191 
6201199 
6201910 
6201920 
6201930 
6201991 
6201999 
6202110 
6202120 
6202130 
6202191 
6202199 
6202910 
6202920 
6202930 
6202991 
6202999 
6203110 
6203120 
6203191 
6203199 
6203210 
6203220 
6203230 
6203291 
6203299 
6203310 
6203320 
6203330 
6203391 
6203399 
6203410 
6203420 
6203430 
6203491 
6203499 
6204110 
6204120 
6204130 
6204191 
6204199 
6204210 
6204220 
6204230 
6204291 
6204299 
6204310 
- 6204320 
6204330 Tariff No Tariff No 
6209200 
6209300 
6209901 
6209909 
6210100 
6210200 
6210300 
6210400 
6210500 
6211111 
6211112 
6211119 
6211121 
6211122 
6211129 
6211200 
6211311 
6211319 
6211321 
6211329 
6211331 
6211339 
6211391 
6211392 
6211399 
6211411 
6211419 
6211421 
6211429 
6211431 
6211439 
6211491 
6211492 
6211499 
6212101 
6212109 
6212201 
6212209 
6212301 
6212309 
6212901 
6212909 
6213100 
6213200 
6213900 
6214100 
6214200 
6214300 
6214400 
6214900 
6215100 Tariff No 
6104520 
6104530 
6104591 
6104599 
6104610 
6104620 
6104630 
6104691 
6104699 
6105100 
6105200 
6105901 
6105909 
6106100 
6106200 
6106901 
6106909 
6107110 
6107120 
6107191 
6107199 
6107210 
6107220 
6107291 
6107299 
6107910 
6107920 
6107991 
6107992 
6107999 
6108110 
6108191 
6108199 
6108210 
6108220 
6108291 
6108299 
6108310 
6108320 
6108391 
6108399 
6108910 
6108920 
6108991 
6108999 
6109100 
6109901 
6109902 
6109909 
6110100 
6110200 6204391 
6204399 
6204410 
6204420 
6204430 
6204440 
6204491 
6204499 
6204510 
6204520 
6204530 
6204591 
6204599 
6204610 
6204620 
6204630 
6204691 
6204699 
6205100 
6205200 
.6205300 
6205901 
6205909 
6206100 
6206200 
6206300 
6206400 
6206900 
6207110 
6207191 
6207199 
6207210 
6207220 
6207291 
6207299 
6207910 
6207920 
6207991 
6207999 
6208110 
6208191 
6208199 
6208210 
6208220 
6208291 
6208299 
6208910 
6208920 
6208991 
6208999 
6209100 6215200 
6215900 
6216001 
6216009 
6301200 
6301300 
6301400 
6301900 
6302100 
6302210 
6302220 
6302290 
6302310 
6302320 
6302390 
6302400 
6302510 
6302520 
6302530 
6302590 
6302601 
6302602 
6302910 
6302920 
6302930 
6302990 
6303110 
6303120 
6303190 
6303910 
6303920 
6303990 
6304110 
6304190 
6304910 
6304920 
6304930 
6304990 
6305100 
6305200 
6305310 
6305390 
6305900 
6310101 
6310109 
6310901 
6310909 
6401100 
6401910 
6401920 
6401990 
Ar) 
Tariff No 
64Ôll$Ô 
6402200 
6402300 
6402910 
6402990 
6403190 
6403200 
6403300 
6403400 
6403510 
6403590 
6403910 
6403990 
6404110 
6404191 
6404199 
6404201 
6404209 
6405100 
6405200 
6405900 
6406101 
6406109 
6802210 
6802910 
6907902 
6907909 
6908901 
6908902 
6908908 
6908909 
6910100 
6910900 
6911101 
6911109 
6911901 
6911909 
6912001 
6912002 
6912003 
6912009 
6913100 
6913901 
6913909 
7010100 
7012000 
7013100 
7013210 
7013291 
7013292 
7013299 Tariff No Tariff No Tariff No Tariff No Tariff No Tariff No 
7013310 
7013320 
7013391 
7013399 
7013910 
7013991 
7013992 
7013999 
7020001 
7020009 
7101101 
7101102 
7101210 
7101220 
7102100 
7102210 
7102290 
7102310 
7102390 
7103101 
7103109 
7103911 
7103919 
7103991 
7103999 
7104109 
7104209 
7104909 
7105100 
7105900 
7106100 
7106910 
7106921 
7106922 
7106929 
7107001 
7107002 
7108110 
7108121 
7108129 
7108131 
7108139 
7108200 
7109000 
7110110 
7110191 
7110192 
7110199 
7110210 
7110291 
7110299 7110310 
7110391 
7110399 
7110410 
7110491 
7110499 
7111000 
7112100 
7112200 
7112900 
7113111 
7113112 
7113113 
7113114 
7113119 
7113191 
7113192 
7113193 
7113194 
7113195 
7113196 
7113197 
7113198 
7113199 
7113201 
7113202 
7113203 
7113209 
7114111 
7114119 
7114191 
7114192 
7114193 
7114199 
7114201 
7114209 
7115100 
7115901 
7115902 
7115903 
7115909 
7116101 
7116109 
7116201 
7116209 
7118101 
7118109 
7118901 
7118902 
7118909 
7207110 7207120 
7207190 
7207200 
7213100 
7214200 
7216211 
7216219 
7306300 
7306600 
7306900 
7307110 
7307190 
7307910 
7307920 
7308200 
7308300 
7308400 
7308901 
7308909 
73110OD 
7312100 
7314190 
7314200 
7314300 
7314410 
7314500 
7315820 
7316000 
7317001 
7317003 
7318120 
7318159 
7318231 
7318232 
7318239 
7320101 
7320109 
7320201 
7321111 
7321119 
7321120 
7321810 
7321829 
7322110 
7322190 
7323931 
7325100 
7325910 
7325990 
•7326110 
7326905 7326909 
7409111 
7409191 
7409211 
7409291 
7411109 
7412200 
7419994 
7604103 
7604210 
7604293 
7608100 
7610100 
7610900 
7612100 
7615100 
7616906 
8202100 
8202200 
8202910 
8203100 
8203200 
8204110 
8204120 
8205400 
8205900 
8208100 
8211100 
8211911 
8211912 
8211919 
8211921 
8211929 
8211931 
8211932 
8211939 
8212101 
8215100 
8215200 
8215910 
8215990 
8301100 
8301200 
8301300 
8301400 
8302100 
8302410 
8302420 
8302500 
8303000 
8311100 8403101 
8403109 
8408100 
8408901 
8413301 
8413302 
8413309 
8413702 
8413709 
8413811 
8413812 
8413819 
8415100 
8415811 
8415820 
8418100 
8418210 
8418220 
8418300 
8418400 
8418500 
8418610 
8418691 
8418692 
8418693 
8418910 
8419811 
8421230 
8421310 
8422400 
8423810 
8423820 
8424100 
8424811 
8424819 
8425421 
8425429 
8426110 
8428100 
8432100 
8432210 
8432290 
8432401 
8432409 
8433400 
8436210 
8450110 
8450120 
8450190 
8452400 
8462390 8465100 
8465910 
846S920 
8465950 
8474311 
8481102 
8481809 
8484901 
8501201 
8501209 
8501400 
8501519 
8501521 
8501529 
8502110 
8502120 
8502130 
8504100 
8504210 
8504220 
8504319 
8504320 
8504330 
8504340 
8504401 
8506110 
8506120 
8506130 
8506190 
8507100 
8507200 
8507903 
8515390 
8516102 
8516290 
8516601 
8517109 
8528100 
8528200 
8529101 
8529102 
8529901 
8529904 
8531100 
8536201 
8536300 
8536491 
8536501 
8536509 
8536611 
8536691 
(^ 
Tariff No 
•S333S5T 
8536902 
8537100 
8537200 
8539221 
8544112 
8544201 
8544209 
8544410 
8544491 
8544499 
8544511 
8544519 
8544593 
8544599 
8544603 
8544609 
8607110 
8609001 
8609009 
8701200 
8702100 
8704212 
8704219 
8704230 
8704311 
8708310 
8708800 
8708910 
8708920 
8708992 
8708993 
8711101 
8711109 
8711201 
8711209 
8712001 
8712009 
8714110 
8714191 
8714192 
8714193 
8714194 
8714195 
8714200 
8714910 
8714920 
8714950 
8714991 
8714992 
8715001 Tariff No 
8716100 
8716200 
8716310 
8716390 
8716400 
8716800 
9003110 
9003191 
9003199 
9003900 
9004109 
9004902 
9004909 
9017101 
9018310 
9028202 
9028301 
9102110 
9102120 
9102190 
9102210 
9102290 
9102910 
9102990 
9401200 
9401300 
9401400 
9401500 
9401610 
9401690 
9401710 
9401790 
9401809 
9402101 
9403100 
9403201 
9403202 
9403209 
9403300 
9403400 
9403500 
9403600 
9403700 
9403800 
9404100 
9404210 
9404290 
9404300 
9404900 
9502100 
9503410 Tariff No 
•5575W 
9503500 
9503600 
9503700 
9503800 
9503900 
9506620 
9608102 
9608109 
9608202 
9608399 
9608509 
9608991 
9609100 
9612100 Tariff No Tariff No Tariff No Tariff No 
tAA 
ANNEX 6 
Tariff No 
.0403900 
.0403100 
1902110 
1902190 
1902200 
1902300 
1902400 
1905100 
1905200 
1905300 
1905400 
1905901 
1905902 
1905909 
2102100 
2102200 
2102300 
2201100 
2201900 
5701101 
5701102 
5701103 
5701109 
5701901 
5701902 
5701903 
5701909 
5702100 
5702310 
5702320 
5702390 
5702410 
5702420 
5702490 
5702510 
5702520 
5702590 
5702910 
5702920 
5702990 
5705000 
5804300 
5805000 
6307100 
6309000 Tariff 
No Tariff 
No Tariff 
No Tariff 
No Tariff 
No Tariff 
No 
Annex 7 
relating to intellectual, industrial and commercial property 
1. By the end of the fourth year after the entry into force of the Agreement, Tunisia shall 
accede to the following multilateral conventions on the protection of intellectual, industrial 
and commercial property: 
- International Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organi2ations (Rome, 1961) 
- Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for 
the Purposes of Patent Procedure (1977, amended in 1980) 
- Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984); 
- International Convention for the Protection of the New Varieties of Plant (Act of Geneva, 
1991); 
- Nice Agreement concerning the International Classification of Goods and Services for the 
Purposes of the Registration of Marks (Geneva, 1977). 
2, The Association Council may decide that paragraph 1 of this Annex applies to other 
multilateral conventions in this field. In this connection, Tunisia will do its utmost to accede 
in particular to the conventions to which the Member States of the European Community are 
party. 
3. The Contracting Parties express their attachment to observing the obligations flowing from 
the following multilateral conventions: 
Paris Convention for the Protection of Industrial Property in the 1967 Act of 
Stockholm (Paris Union); 
Berne Convention for the Protection of Literary and Artistic Works in the Act of 
Paris of 24 July 1971. 
PROTOCOL 1 
ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO 
THE COMMUNITY OF AGRICULTURAL PRODUCTS ORIGINATING IN TUNISIA 
Article 1 
1. The products listed in the Annex, originating in Tunisia, shall be admitted for import 
into the Community in accordance with the conditions set out below and in the 
Annex. 
2. Import duties shall be either eliminated or reduced by the percentage indicated in 
respect of each product in column (a). 
Where the Common Customs Tariff provides for the application of ad valorem 
customs duties and a specific customs duty in respect of certain products, the rates 
of reduction shown in column (a) and in column (c), as referred to in paragraph 3, 
shall apply only to the ad valorem customs duty. 
3. The customs duties shall be eliminated in respect of certain products within the limits 
of the tariff quotas shown against them in column (b). 
The Common Customs Tariff duties in respect of the quantities imported in excess 
of the quotas shall be reduced by the percentage indicated in column (c). 
4. The reference quantities fixed in respect of certain other products exempt from 
customs duties are shown in column (d). 
Where imports of a product exceed the reference quantities, the Community may, 
having regard to an annual review of trade flows which it shall carry out, make the 
product concerned subject to a Community tariff quota the volume of which shall be 
equal to the reference quantity. In such a case, for quantities imported in excess of 
the quota, the common customs tariff duty shall, according to the product concerned, 
be applied in full or reduced, as indicated in column (c). 
5. For some of the products referred to in paragraphs 3 and 4 and indicated in 
column (e), the quotas or reference quantities shall be increased from 1 January 1997 
to 1 January 2000 on the basis of four equal instalments each corresponding to 3 % 
of thèse amounts. 
6. For some of the products other than those referred to in paragraphs 3 and 4 and 
indicated in column (e), the Community may fix a reference quantity as provided for 
in paragraph 4 if, in the light of the annual review of trade which it shall carry out, 
it establishes that the volume of imports may cause difficulties on the Community 
market. If, subsequently, the product is subject to a tariff quota under the conditions 
set out in paragraph 4, the Common Customs Tariff duty shall be applied in full or 
reduced, depending on the product concerned, by the percentage shown in column (c) 
in respect of the quantities imported in excess of the quota. 
Article 2 
Article 1 shall apply in respect of wines of fresh grapes of heading 2204 of the 
Combined Nomenclature, originating in Tunisia and entitled to a designation of 
origin, where such wines are put up in containers holding two litres or less and have 
an actual alcoholic strength of 15% vol. or less. 
In accordance with Tunisian law, these wines shall have the following designations: 
Coteaux de Teboura, Coteaux d'Utique, Sidi Salem, Kelibia, Thibar, Mornag,. Grand 
cru Mornag. 
Article 3 
1. Each marketing year from 1 January 1996 to 31 December 1999, within the limits of 
a quantity of 46 000 tonnes per year, a customs duty of ECU 7.81/100 kg shall be 
levied on imports into the Community of untreated olive oil of subheadings 
1509 10 10 and 1509 10 90 of the Combined Nomenclature wholly obtained in 
Tunisia and transported directly from Tunisia to the Community. 
2. Where imports of olive oil under the above arrangements threaten to disturb the 
balance of the European Union market, in particular as a result of the latter's 
obligations relating to this product in the WTO framework, the European Union may 
take the appropriate measures to remedy this situation. 
3. The parties shall reassess the situation during the second half of 1999 with a view to 
determining the arrangements for the period from 1 January 2000. 
^La\ 
ANNEX 
CN code 
0101 19 10 
0101 19 90 
ex 0204 
0208 
ex 0602 40 
0603 10 
ex 0701 90 51 
ex 0702 00 
ex 0703 10 11 
ex 0703 10 19 
ex 0703 20 00 
ex 0706 10 00 
ex 0707 00 
ex 0708 10.10 
ex 0708 20 10 
ex 0709 10 Description 
Horses for slaughter ' 
other 
Meat of sheep or goats, fresh, chilled or frozen, other than meat of domestic 
goats 
Other meat and edible meat offal, fresh, chilled or frozen 
Roses, grafted or not, other than cuttings 
Cut flowers and flower buds, fresh 
New potatoes, from 1 January to 31 March * 
Tomatoes, from 15 November to 30 April 
Onions, from 15 February to 15 May 
Garlic, from 1 November to 31 March 
Carrots, from 1 January to 31 March 
Cucumbers, from 10 November to 11 February 
Peas (Pisum sativum), from 1 October to 30 April 
Beans (Vigna spp. Phaseolus spp.), from 1 November to 30 April 
Artichokes, from 1 October to 31 December Rate of 
reduction of 
customs duties 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 
100* 
100 
100 
100 
100* 
100 
100 
100* Tariff quotas 
(tonnes) 
b 
750 
15 000 Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
80 
80 
-
-
-
-
40 
60* 
60 
60 
40 
0 
60 
60 
30* Reference 
quantities 
(tonnes) 
d 
-Provisions 
specific to 
• e 
art. 1 & 6 
art. 1 & 6 
art. 1(5) 
art.i(5) 
art. 1(6) 
art. 1 & 6 
art. 1 & 6 
art. 1 & 6 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1 (6) 
1 Entry under this subheading is subject to conditions laid down by the competent Community authorities. 
Once Community rules governing potatoes come into force, the period will be extended to 15 April and the rate of duty applying to quantities in excess of the quota will be 50%. 
* The rate of reduction applies to the ad valorem customs duty 
ANNEX 
CN code 
ex 0709 20 00 
ex 0709 30 00 
ex 0709 40 00 
0709 60 10 
0709 60 99 
ex 0709 90 50 
ex 0709 90 
ex 0709 90 90 
0710 80 59 
071120 10 
0711 30 00 
0711 90 10 
0713 10 10 
0713 50 10 
ex 0713 Description 
Asparagus, from 1 October to 31 March 
Aubergines, from 1 December to 30 April 
Celery other than celeriac, from 1 November to 31 March 
Sweet peppers 
Other peppers of the genus Capsicum or of the genus Pimenta 
Fennel, from 1 November to 31 March 
Courgettes, from 1 December to 15 March 
Wild onions of the species Muscari comosum, from 15 February to 15 May 
Parsley, from 1 November to 31 March 
Other peppers of the genus Capsicum or of the genus Pimenta 
Olives for uses other than the production of oil3 
Capers 
Peppers of the genus Capsicum or of the genus Pimenta other than sweet 
peppers 
Peâs for sowing 
Broad beans and horse beans for sowing 
Leguminous vegetables other than those for sowing Rate of 
reduction of 
customs duties 
(%) 
a 
100 
60 
100 
100 
100 
100 
60* 
100 
100 
100 
60 
100 
100 
100 
100 
100 Tariff quotas 
(tonnes) 
b Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
0 
-
0 
40 
-
0 
-" 
60 
6 
-
-
90 
-
60 
60 
-Reference 
quantities 
(tonnes) 
d 
' v Provisions 
specific to 
e 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
an. I (6) 
1 Entry under this subheading is subject to conditions to be laid down by the competent Community authorities. 
* The rate of reduction applies only to the ad valorem customs duty; 
.£ | ANNEX 
CN code 
0802 11 90 
0802 12 90 
ex 0804 10 00 
ex 0805 10 
ex 0805 10 
ex 0805 20 
ex 0805 30 
0805 40 
ex 0806 
ex 0807 10 10 
ex 0807 10.90 
0809 10 
ex 0809 40 
ex 0810 10 90 
ex 0810 20 10 
ex 0812 90 20 
ex 0812 90 95 Description 
Almondso whether or not shelled, other than bitter almonds 
Dates, in immediate packings of a net content of 35kg or less . 
Oranges, fresh 
Oranges, other than fresh 
Mandarins, (including tangerines and satsumas), fresh; clémentines, wilkings 
and similar citrus hybrids, fresh 
Lemons, fresh 
Grapefruit 
Table grapes, fresh, from 15 November to 30 April 
Watermelons, from 1 April to 15 June 
Melons, from 1 November to 31 May 
Apricots -• ' • 
Plums, from 1 November to 15 June 
Strawberries, from 1 November to 31 March 
Raspberries, from 15 May to 15 June 
Oranges, finely shredded, provisionally preserved 
Other citrus fruit, finely shredded, provisionally preserved Rate of 
reduction of 
customs duties 
<%) 
a 
100 
100 
100* 
100* 
100* 
100* 
80 
60* 
50 
100 
100* 
60* 
100 
50 
80 
80 Tariff quotas 
(tonnes) 
b 
31360 Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
0 
-
80* 
0 
80* 
80* 
-
-
-
50 
0 
-
60 
v\ 
-
-Reference 
quantities 
(tonnes) 
d 
1000 
. 1500 
2000 Provisions 
specific to 
e 
art. 1(5) 
art 1(5) 
art 1(5) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(5) 
art.l(6) 
* the rate of reduction applies only to the ad valorem customs duty 
ANNEX 
CNcode 
090412 00 
0904 20 31 
0904 20 35 
0904 20 39 
0904 20 90 
0909 
0910 
1209 91 90 
1209 99 99 
1211 
1212 10 10 
1212 20 00 
1212 30 00 
1212 99 90 
ex 1302 20 
ex 2001 10 00 . Description 
Pepper, crushed or ground 
Fruits of the genus Capsicum or of the genus Pimenta, neither crushed nor 
ground4 
Fruits of die genus Capsicum or of the genus Pimenta, crushed or ground 
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 
Other vegetable seeds5 
Orner seeds or fruit, for sowing3 
Plants and parts of plants (including seeds and fruits), of a kind used primarily, 
in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, 
fresh or dried, whether or not cut, crushed or powdered 
Locust beans, including locust bean seeds 
Seaweeds and other algae 
Apricot, peach or plum stones and kernels 
Other plant substances 
Pectic substances and pectinates 
Cucumbers, with no added sugar Rate of 
reduction of 
customs duties 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
25 Tariff quotas 
(tonnes) 
b 
100 1 
• Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
<*) 
c 
-
-
-
-
-
60 
60 
-
-
-
-
-
-Reference 
quantities 
(tonnes) 
d 
» Provisions 
specific to 
e 
art 1(6) 
4 Entry under this subheading is subject to conditions laid down in the relevant Community provisions. 
5 This concession relates only to seeds complying with the directives dealing with the selling of seeds and plants. 
<A ANNEX 
CN code 
ex 2001 20 00 
2001 90 20 
2001 90 50 
ex 2001 90 65 
ex 2001 90 70 
ex 2001 90 75 
ex 2001 90 85 
ex 2001 90 96 
2002 10 10 
ex 2002 90 
2003 10 20 
2003 10 30 
.- 2003 10 80 
2003 20 00 
2004 10 99 
ex 2004 90 30 Description 
Onions, with no added sugar 
Fruits of the genus Capsicum or of the genus Pimenta, other than sweet peppers 
Mushrooms, with no added sugar 
Olives, with no added sugar 
Sweet peppers, with no added sugar 
Salad beetroot, with no added sugar 
Red cabbages, with no added sugar 
Other, with no added sugar 
Tomatoes, peeled 
Tomato concentrate 
Mushrooms of the species Agaricus, provisionally preserved, completely 
cooked : 
• of the species Psalliota 
- other 
Other mushrooms of the species Agaricus 
• of the species Psalliota 
- other 
Other mushrooms 
Truffles 
Other potatoes 
Capers and olives Rate of 
reduction of 
customs duties 
(%) 
a 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100* 
100* 
100* 
100* 
100 
70 
100 
100 Tariff quotas 
(tonnes) 
b 
2000 Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
-
-
-
-
-
-
-
-
30 
0 
50* 
60* 
50* 
60* 
60 
-
50 
-Reference 
quantities 
(tonnes) 
d 
-Provisions 
specific to 
e 
, 
art. 1(6) 
art. 1(5) 
an. 1(6) 
art.1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
* The rate of reduction applies only to the ad valorem customs duty 
ANNEX 
CNcode 
2004 90 50 
2004 90 95 
2004 90 99 
2005 10 00 
2005 20 20 
2005 20 80 
2005 40 00 
2005 51 00 
2005 59 00 
2005 60 00 
2005 70 
2005 90 10 
2005 90 30 
i 
2005 90 50 
2005 90 60 
2005 90 70 Description 
Peas (Pisum sativum) and green beans 
Artichokes 
Other : 
Asparagus, carrots and mixtures 
Other 
Homogenized vegetables: 
Asparagus, carrots and mixtures 
Other 
Potatoes, thinly sliced, fried or baked, whether or not salted or flavoured, in 
airtight packings, suitable for immediate consumption 
Other potatoes 
Peas (Pisum sativum) 
Beans, shelled 
Other beans 
Asparagus 
Olives 
Fruits of the genus Capsicum, other than sweet peppers or pimentos 
Capers 
Artichokes 
Carrots 
Mixtures of vegetables Rate of 
reduction of 
customs duties 
<%) 
a 
100 
100 
100 
100 
100 
100 
100 
100 
100 
100 
20 
20 
100 
100 
100 
100 
100 
100 Tariff quotas 
(tonnes) 
b Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
20 
50 
20 
50 
20 
50 
. 50 
50 
20 
50 
-
-
-
-
50 
20 
20 Reference 
quantities 
(tonnes) 
d 
, 
• Provisions 
specific to 
e 
art. 1(6) 
art. 1(6) 
art 1(6) 
art 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art. 1(6) 
art 1(6) 
-
' 
art 1(6) 
art 1(6) 
art 1(6) 
ANNEX 
CNcode 
2005 90 80 
2007 10 91 
2007 10 99 
2007 91 90 
2007 99 91 
2007 99 98 
2008 30 51 
2008 30 71 
ex 2008 30 91 
ex 2008 30 99 
ex 2008 30 55 
ex 2008 30 75 
ex 2008 30 59 
ex 2008 30 79 
ex 2008 30 91 
ex 2008 30 99 
ex 2008 30 91 
2008 50 61 
2008 50 69 
ex 2008 50 92 
ex 2008 50 94 
ex 2008 50 99 
ex 2008 50 92 
ex 2008 50 94 Description 
Other 
Homogenized preparations of tropical fruit 
Other 
Citrus fruit other 
Apple purée, including compotes 
Other 
Grapefruit segments 
Mandarins, (including tangerines and satsumas), finely shredded; clémentines, 
wilkings and similar citrus hybrids, finely shredded 
Oranges and lemons, finely shredded 
Citrus fruit finely shredded 
Citrus pulp 
Apricots 
m 
Apricot halves 
Apricot pulp Rate of 
reduction of 
customs duties 
(%) 
a 
100 
50 
50 
50 
50 
50 
80 
80 
80 
80 
40 
100 
100 
100 Tariff quotas 
(tonnes) 
' b 
5 160 
• Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(*) 
c 
50 
-
-
-
-
-
• 
-
-
-
-
20 
50 
30 Reference 
quantities 
(tonnes) 
d Provisions 
specific to 
e 
art. 1(6) 
art 1(6) 
art 1(6) 
ANNEX 
CN code 
ex 2008 70 92 
ex 2008 70 94 
ex 2008 70 99 
ex 2008 92 51 
ex 2008 92 59 
ex 2008 92 72 
ex 2008 92 74 
ex 2008 92 76 
ex 2008 92 78 
2009 11 
2009 19 
2009 20 • 
2009 30 11 
2009 30 19 
ex 2009 30 31 
2009 30 39 
ex 2204 
ex2204 
2301 Description 
Peach (including nectarine) halves 
Peach (including nectarine) halves 
Mixtures of fruit 
Mixtures of fruit 
Orange juice 
Grapefruit juice 
Juice of all other citrus fruit 
Juice of all other citrus fruit, other than lemon juice 
Wine of fresh grapes 
Wine of fresh grapes with a registered designation of origin 
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, 
molluscs or other aquatic invertebrates, unfit for human consumption; greaves Rate of 
reduction of 
customs duties 
(%) 
a 
50 
100 
100 
55 
70* 
70* 
60* 
60* 
100 
100 
100 Tariff quotas 
(tonnes) 
b 
1000* 
1 000* 
179 200 hi. 
56 000 hi. Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
<%) 
c 
-
50 
55 
• 
• 
• 
80 
0 Reference 
quantities 
(tonnes) 
d 
* Provisions 
specific to 
e 
art. 1(6) 
art. 1(6) 
Conditions laid 
down in art. 2 
' Tariff quota common to the six headings relating to mixtures of fruit. 
'* The rate of reduction applies only to the ad valorem customs duty 
ANNEX 
CN code 
ex 2302 Description 
Brans, sharps and other residues, whether or not in the form of pellets, derived 
from the sifting, milling or other working of cereals or of leguminous plants, 
other than maize or rice Rate of 
reduction of 
customs duties 
(%) 
a 
60 Tariff quotas 
(tonnes) 
b Rate of 
reduction of 
tariff quotas in 
excess of 
existing or 
future tariff 
quotas 
(%) 
c 
-Reference 
quantities 
(tonnes) 
d Provisions 
specific to 
e 
i 
PROTOCOL 2 
ON THE ARRANGEMENTS APPLYING TO IMPORTS 
INTO THE COMMUNITY OF FISHERY PRODUCTS 
ORIGINATING IN TUNISIA 
Sole Article 
The products listed below, originating in Tunisia, shall be 
imported into the Community free of customs duties 
CN CODE DESCRIPTION 
Chapter 3 
1604 11 00 
1604 12 
ex 1604 13 11 
ex 1604 13 19 
1604 14 
1604 15 
1604 16 00 
1604 19 10 
1604 19 31 
1604 19 39 
1604 19 50 
1604 19 91 to 
1604 19 98 
1604 20 
1604 20 05 
1604 20 10 
1604 20 30 Fish and crustaceans, molluscs and other aquatic invertebrates 
Salmon 
Herrings 
Sardines, of the species Sardina pilchardus in 
olive oil1 
Sardines of the species Sardina pilchardus other than 
in olive oil1 
Tunas, skipjack and boni to (Sarda spp.) 
Mackerel 
Anchovies 
Salmonidae, other than salmon 
Fish of the genus Euthynnus, other than 
skipjack (Euthynnus (Katsuwonus) pelamis) 
Fish of the species Orcynopsis unicolor 
'Other 
Other prepared or preserved fish: 
Preparations of surimi 
of salmo» 
of salmonidae, other than salmon 
Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11. ex 
160-4 13 19 and ex 1604 20 50. 
& 
CN CODE I DESCRIPTION 
1604 20 40 of anchovies : ~" 
ex 1604 20 50 of sardines of the species Sardina pilchardus ' 
1604 20 70 of tunas, skipjack or other fish of the genus 
Euthynnus 
1604 20 90 of other fish 
1604 30 Caviar and caviar substitutes 
1605 10 00 Crab 
1605 20 Shrimps and prawns 
1605 30 00 Lobster 
1605 40 00 Other crustaceans 
1605 90 11 Mussels (Mytilus spp., Perna spp.), in airtight 
containers 
1605 90 19 Other mussels 
1605 90 30 Other molluscs 
1902 20 10 Stuffed pasta, whether or not cooked or otherwise prepared: 
containing more than 20 % by weight of fish, 
crustaceans, molluscs or other aquatic invertebrates. 
Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11, ex 
1604 13 19 and ex 1604 20 50. 
PROTOCOL 3 
ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO TUNISIA OF 
AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY 
Sole Article 
The customs duties on import into Tunisia of the products originating in the Community listed in the Annex, 
shall not be higher than those shown in column (a) within the limits of the tariff quotas shown in column 
(b). 
-Sa 
CN code 
0102 10 
0102 90 
0201 20 
0201 30 
0202 20 
0202 30 
0207 21 
0402 10 
0402 2 ! 
0402 99 
0405 00 Description 
Live bovine animals, pure-bred breeding animals 
Other than pure-bred breeding animals 
Meat of bovine animals, fresh or chilled, other cuts 
with bone in 
Meat of bovine animals, fresh or chilled, 
boneless 
Meat of bovine animals, frozen, other cuts 
with bone in 
Meat of bovine animals, frozen, boneless 
Poultry not cut in pieces, frozen (fowls of the species 
Gallus domesticus) 
Milk and cream, concentrated or containing added sugar 
or other sweetening matter, in powder, granules or other 
solid forms, of a fat content, by weight, not exceeding 
1.5%. 
Milk and cream, not containing added sugar or other 
sweetening matter, in powder, granules or other solid 
forms, of a fat content, by weight, exceeding 1.5% 
Milk and cream, concentrated, other than cream in 
powder or other solid forms, and/or containing sugar or 
other sweetening matter. 
Butter and other fats and oils derived from milk Maximum 
customs duties 
% 
a 
17 
27 
27 
27 
27 
27 
43 
17 
17 
17 
35 Preferential tariff 
quotas 
b 
2000 
35 
8000 (1) 
8000 (1) 
8000 (1) 
8000 (1) 
400 
9700 (3) 
9700 (3) 
9700 (3) 
250 Specific 
provisions 
X 
X 
X 
X 
X 
(2) 
X 
X 
X 
X 
(x) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the preferential 
tariff quota. 
(1) i The figure of 8000 tonnes covers ail four subheadings. 
(2) From 1 July to end February. 
(3) The ficurc of 9700 tonnes covers all three subheadings. 
CN code 
0406 30 
0407 00 
0602 99 
0701 10 
0701 90 
0802 22 
1001 10 
1001 90 
1003 00 
1005 90 
1103 11 
1103 13 
1107 10 
1108 12 
1214 10 Description 
Processed cheese, not grated or powdered 
Birds' eggs, in shell, fresh, preserved or cooked 
- for hatching 
- gamcbirds' eggs 
- other 
Other live plants (including their roots) other than those 
falling within subheadings 0602 10, 0602 20, 0602 30, 
0602 40 and 0602 91 
Seed potatoes, fresh or chilled 
Potatoes, fresh or chilled, other than seed potatoes 
Hazelnuts or filberts, shelled 
Durum wheat 
Other than durum wheat 
Barley 
Maize (corn), other than seed 
Groats and meal of wheat 
Groats and meal of maize (corn) 
Malt, not roasted 
Maize (corn) starch 
Lucerne (alfalfa) meal and pellets Maximum 
customs duties ^ 
% 
a 
27 
20 
43 
43 
43 
15 
43 
43 
17 
17 
17 
17 
43 
43 
43 
31 
29 Preferential tariff 
quotas 
b 
450 
1100 
200 
16500. 
16500 
200 
17000 
230000 
12000 
9000 
300 
800 
2000 
900 
700 Specific provisions 
X 
(3) 
r.(4) 
X 
X 
X 
(x) 
(3) 
(4) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the 
preferential tariff quota. 
From 1 July to end February. 
From 1 October to 31 May. 
CN code 
1502 00 
1507 10 
1511 00 
1514 10 
1514 90 
1515 11 
1516 10 
1701 99 
1702 30 
.702 90 
2309 10 
2309 90 
240,1 10 Description 
Fats of bovine animals, sheep or goats, raw or rendered, 
whether or not pressed or solvent-extracted 
Soya bean oil, crude, whether or not degummed 
Palm oil and its fractions, whether or not refined, but not 
chemically modified 
- Crude oil 
- Other 
Rape, colza or mustard oil, crude 
- of colza 
- other 
Rape, colza or mustard oil, other than crude 
Linseed oil, crude 
Animal fats and oils and their fractions Maximum 
customs duties 
% 
Cane or beet sugar and chemically pure sucrose, other 
than raw sugar, not containing added flavouring or 
colouring matter 
Glucose and glucose syrup 
- Glucose containing added flavouring or colouring 
matter 
- Other 
Sugars, including invert sugar, other than lactose, maple 
sugar, glucose and fructose, and their syrups 
- Other sugars containing added flavouring or colouring 
matter 
- Other 27 
15 
20 
43 
15 
43 
43 
20 
31 
Dog or cat food, put up for retail sale 
Other animal foods 
Tobacco, not stemmed/stripped 15 
43 
20 
43 
29 
43 
43 
25 Preferential tariff 
quotas 
600 
7500 
300 
30000 
900 
400 
300 
72000 
650 
200 
20 
2800 
2800 Specific 
provisions 
(x) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the preferential 
tariff quota. 
Protocol No.4 
concerning the definition of originating products' and methods of administrative 
cooperation 
TITLE I * 
General provisions 
Article I 
Definitions 
For the purposes of this Protocol: 
(a) 'manufacture1 means any kind of working or processing including assembly or 
specific operations; 
(b) 'material' means any ingredient, raw material, component or part, etc., used in the 
manufacture of the product; 
(c) 'product' means the product being manufactured, even if it is intended for later use in 
another manufacturing operation; 
(d) 'goods' means both materials and products; 
(e) 'customs value' means the value as determined in -accordance with the Agreement on 
implementation of Article VII of the General Agreement on Tariffs and Trade, in 1994 
(WTO Agreement on customs valuation); 
(f) 'ex-works price' means the price paid for the product ex-works to the manufacturer in 
whose undertaking the last working or processing is carried out, provided the price 
includes the value of all the materials used, minus all internal taxes which are, or 
may be, repaid when the product obtained is exported; 
(g) 'value of materials' means the customs value at the time of importation of the non-
originating materials used, or, if this is not known and cannot be ascertained, the first 
ascertainable price paid for the materials in the territories concerned; 
(h) 'value of originating materials' means the customs value of such materials as defined 
in subparagraph (g) applied mutatis mutandis] 
(i) 'chapters' and 'headings' means the chapters and the headings(four-digit codes) used 
in the nomenclature which makes up the Harmonized Commodity Description and 
Coding System, referred to in this Protocol as 'the Harmonized System' or 'HS'; 
(j) 'classified' refers to the classification of a product or material under a particular 
heading; 
(k) 'consignment' means products which are either sent simultaneously from one 
exporter to one consignee or covered by a single transport document covering their 
shipment from the exporter to the consignee or, in the absence of such a document, 
by a single invoice. 
n 
TITLE II 
Definition of the concept of 'originating products' 
Article 2 
Origin criteria 
For the purpose of implementing this Agreement and without prejudice to the provisions of 
Articles 3,4 and 5 of this Protocol, the following products shall be considered as 
1) products originating in the Community 
a) products wholly obtained in the Community, within the meaning of Article 6 of 
this Protocol; 
b) products obtained in the Community which contain materials not wholly 
obtained there, provided that the said materials have undergone sufficient working 
and processing in the Community within the meaning of Article 7 of this 
Protocol; 
2). products originating in Tunisia 
a) products wholly obtained in Tunisia within the meaning of Article 6 of this 
Protocol; 
b) products obtained in Tunisia which contain materials not wholly obtained there, 
provided that the said materials have undergone sufficient working or processing 
in Tunisia within the meaning of Article 7 of this Protocol. 
Article 3 
Bilateral cumulation 
1. Notwithstanding Article 2 (1) (b), materials originating in Tunisia within the meaning 
of this Protocol shall be considered as materials originating in the Community and it 
shall not be necessary that such materials have undergone sufficient working or 
processing there, provided however that they have undergone working or processing 
going beyond that referred to in Article 8 of this Protocol. 
2. Notwithstanding Article 2 (2) (b), materials originating in the Community within the 
meaning of this Protocol shall be considered as materials originating in Tunisia and it 
shall not be necessary that such materials have undergone working or processing there, 
provided however that they have undergone working or processing going beyond that 
referred to in Article 8 of this Protocol. 
n 
Article 4 
Cumulation with materials originating in Algeria and Morocco 
1 .Notwithstanding Article 2(1) (b) and subject to the provisions of paragraphs 3 and 
4, materials originating in Algeria or Morocco within the meaning of Protocol 2 
annexed to the Agreements between the Community and these countries shall be 
considered as originating in the Community and it shall not be necessary that such 
materials have undergone sufficient working or processing, on condition however 
that they have undergone working or processing beyond that referred to in Article 8 
of this Protocol. 
2 Notwithstanding Article 2 (2) (b) and subject to the provisions of paragraphs 3 and 
4, materials originating in Algeria or Morocco within the meaning of Protocol 2 
annexed to the Agreements between the Community and these countries shall be 
considered as originating in Tunisia and it shall not be necessary that such materials 
have undergone sufficient working or processing, on condition however that they 
have undergone working or processing beyond that referred to in Article 8 of this 
Protocol. 
3 . The provisions set out in paragraphs 1 and 2 concerning materials originating in 
Algeria are only applicable in a measure or in exchanges effected between the 
Community and Algeria and between Tunisia and Algeria, which are governed by 
identical rules of origin. 
4. The provisions set out in paragraphs 1 and 2 concerning materials originating in 
Tunisia are only applicable in a measure or in exchanges effected between the 
Community and Morocco and between Tunisia and Morocco , which are governed 
identical rules of origin. 
Article 5 
Cumulation of working or processing 
1. For the purpose of implementing Article 2 (1) (b), working or processing carried 
out in Tunisia, or when the conditions required by Article 4, paragraphs 3 and 4 are 
fulfilled in Algeria or in Morocco shall be considered as carried out in the 
Community, when the products obtained undergo subsequent working or 
processing in the Community. 
2. For the purpose of implementing Article 2 (2) (b), working or processing carried 
out in the Community or when the conditions required by Article 4, paragraphs 3 
and 4 are fulfilled in Algeria or in Morocco shall be considered as carried out in 
Tunisia, when the products obtained undergo subsequent working or processing in 
Tunisia. 
3. Where pursuant to the provisions of paragraph 1 or 2 the originating products are 
obtained in two or More of the States referred to or one of those States and the 
Community, they shall be considered as originating products of the State or 
Community according to where the last working or processing went beyond that 
referred to in Article 8 
^ 
Article 6 
Wholly obtained products 
1 Within the meaning of Article 2 (1) (a) and (2) (a), the following shall be considered 
as wholly obtained either in the Community or in Tunisia. 
(a) mineral products extracted from their soil or from their seabed; 
(b) vegetable products harvested, there; 
(c) live animals born and raised there; 
(d) products from live animals raised there; 
(e) products obtained by hunting or fishing there; 
(f) products of sea fishing and other products taken from the sea by their vessels; 
(g) products made aboard their factory ships exclusively from products referred to in 
subparagraph (f); 
(h) used articles collected there fit only for the recovery of raw materials, including used 
tyres fit only for retreading or use as waste; 
(i) waste and scrap resulting from manufacturing operations conducted there; 
(j) products extracted from marine soil or subsoil outside their territorial waters 
provided that they have sole rights to work that soil or subsoil; 
(k) goods produced exclusively from products specified in subparagraphs (a) to (j). 
2. The terms 'their vessels' and 'their factory ships' in paragraph 1 (f) and (g) shall apply 
only to vessels and factory ships: 
- which are registered or recorded in Tunisia or in a Member State of the 
Community, 
- which sail under the flag of Tunisia or of a Member State of the Community, 
which are owned to an extent of at least 50 per cent by nationals of Tunisia or of a 
Member States of the Community, or by a company with its head office in one of 
these States or in Tunisia, 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 Tunisia or of Member States of the Community and of which, in 
addition, in the case of partnerships or limited companies, at least half the capital 
belongs to these States, to Tunisia, to their public bodies or to their nationals, 
of which the master and officers are nationals of Tunisia or of Member States 
of the Community, 
^0 
- of which at least 75% of the crew are nationals of Tunisia or of Member States of 
the Community, 
3. In so far as trade between Tunisia or the Community and Algeria or Morocco are 
covered by identical rules of origin, the terms 'their vessels' and 'their factory ships' in 
paragraph 1 (f) and (g) shall also apply to Algerian's or Moroccan's vessels or factory 
ships within the meaning of paragraph 2. 
4. The terms "Tunisia" and the "Community" shall also cover the territorial waters which 
surround Tunisia 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 Tunisia 
provided that they satisfy the conditions set out in paragraph 2. 
Article 7 
Sufficiently worked or processed products 
1. For the purposes of Article 2, 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 Article 8. 
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 Chapter 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. 
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 Tunisia 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 Tunisia. 
3. These conditions indicate, for all products covered by the Agreement, the working or 
processing which must be carried out on the non-originating materials used in the 
manufacture of these products, and apply only in relation to such materials. 
Accordingly, it follows that if a product, which has acquired originating status by 
fulfilling the conditions set out in the list for that product, is used in the manufacture 
of another product, the conditions applicable to the product in which it is incorporated 
do not apply to it, and no account shall be taken of the non-originating materials 
which may have been used in its manufacture. 
si 
Article 8 
Insufficient working or processing operations 
For the purpose of implementing article 7 the following shall be considered as 
insufficient working or processing to confer the status of originating products, whether or 
net 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 operation); 
(b)simple operations consisting of removal of dust, sifting or screening, sorting, 
classifying, matching (including the making-up of sets of articles), washing, painting, 
cutting up; 
(c) (i) changes of packaging and breaking up and assembly of packages; 
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or 
boards, etc., and all other simple packaging operations; 
(d)affixing marks, labels and other like distinguishing signs on products or their 
packaging; 
(e) simple mixing of products, whether or not of different kinds, where one or more 
components of the mixtures do not meet the conditions laid down in this Protocol to 
enable them to be considered as originating in the Community or in Tunisia; 
(f) simple assembly of parts to constitute a complete product; 
(g)a combination of two or more operations specified in subparagraphs (a) to (f); 
(h) slaughter of animals. 
Article 9 
Unit of qualification 
1. The unit of qualification for the application of the provisions of this Protocol shall be 
the particular product which is considered as the basic unit when determining 
classification using the nomenclature of the Harmonized System. 
Accordingly, it follows that: 
(a)when a product composed of a group or assembly of articles is classified under the 
terms of the Harmonized System in a single heading, the whole constitutes the unit of 
qualification; 
(b)when a consignment consists of a number of identical products classified under the 
same heading of the Harmonized System, each product must be taken individually 
when applying the provisions of this Protocol. 
2. Where, under general rule 5 of the Harmonized System, packaging is included with 
the product for classification purposes, it shall be included for the purposes of 
determining origin. 
Article 10 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched with a piece of equipment, machine, 
apparatus or vehicle, which are part of the normal equipment and included in the price 
thereof or which are not separately invoiced, shall be regarded as one with the piece of 
equipment, machine, apparatus or vehicle in question. 
Article 11 
Sets 
Sets, as defined in general rule 3 of the Harmonized System, shall be regarded as 
originating when all component products are originating. Nevertheless, when a set is 
composed of originating and non-originating products, the set as a whole shall be 
regarded as originating, provided that the value of the non-originating products does not 
exceed 15 per cent of the ex-works price of the set. 
Article 12 
Neutral elements 
In order to determine whether a product originates in the Community or in Tunisia it 
shall not be necessary to establish whether the electrical energy, fuel, plant and 
equipment as well as machines and tools used to obtain such product, or whether any 
goods, used in the course of production which do not enter and which were not intended 
to enter into the final composition of the product, are originating or not. 
S3 
TITLE III 
Territorial requirements 
Article 13 
Principle of territoriality 
The conditions set out in Title II relative to the acquisition of originating status must be 
fulfilled without interruption in the Community or in Tunisia without prejudice to the 
provisions of Articles 4 and 5. 
Article 14 
Reimportation of goods 
If originating products exported from the Community or Tunisia to another country are 
returned, except in so far as provided for in Article 4 or 5 they must be considered as 
non-
originating, unless it can be demonstrated to the satisfaction of the customs authorities 
that: 
(a) the goo<Js returned are the same goods as those exported; and 
(b) they have not undergone any operation beyond that necessary to preserve them in 
good condition while in that country or while being exported. 
Article 15 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to products 
or materials which are transported between the territories of the Community and 
Tunisia or, when the provisions of Articles 4 and 5 are applied, of Algeria or Morocco 
without entering any other territory. However, goods originating in Tunisia or in the 
Community and constituting one single consignment which is not split up may be 
transported through territory other than that of the Community or Tunisia or, when the 
provisions of Article 3 apply, of Algeria or Morocco 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. 
Products originating in Tunisia or in the Community may be transported by pipeline 
across territory other than that of the Community or that of Tunisia. 
2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be supplied 
to the customs authorities of the importing country by the production of: 
(a) a through bill of lading issued in the exporting country covering the passage 
through the country of transit; or 
(b) a certificate issued by the customs authorities of the country of transit: 
(i) giving an exact description of the products; 
(ii) stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships used; and 
(iii) certifying the conditions under which the products remained in the transit 
country; or 
(c) failing these, any substantiating documents. 
Article 16 
Exhibitions 
1. Products sent from one of the Contracting Parties for exhibition in a third country and 
sold after the exhibition for importation in another Contracting Party shall benefit on 
importation from the provisions of the Agreement on condition that the products meet 
the requirements of this Protocol entitling them to be recognized as originating in the 
Community or in Tunisia and provided that it is shown to the satisfaction of the 
customs authorities that: 
(a) an exporter has consigned these products from one of the Contracting Parties to 
the country in which the exhibition is held and has exhibited them there; 
(b) the products have been sold or otherwise disposed of by that exporter to a person 
in another Contracting Party; 
(c) the products have been consigned during the exhibition or immediately thereafter 
to the latter Contracting Party in the state in which they were sent for exhibition; and 
(d) the products have not, since they were consigned for exhibition, been used for any 
purpose other than demonstration at the exhibition. 
2. A proof of origin must be issued or made out in accordance with the provisions of Title 
IV and submitted to the customs authorities of the importing country in the normal 
manner. The name and address of the exhibition must be indicated thereon. Where 
necessary, additional documentary evidence of the nature of the products and the 
conditions under which they have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or 
similar public show or display which is not organized for private purposes in shops or 
business premises with a view to the sale of foreign products, and during which the 
products remain under customs control. 
qs 
TITLE IV 
Proof of origin 
Article 17 
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 III to this 
Protocol. 
Article 18 
Normal procedure for the issue of a Movement certificate EUR.1 
1. A Movement certificate EUR.1 shall be issued by the customs authorities of the 
exporting country on application having been made in writing by the exporter or, 
under the exporter's responsibility, by his authorized representative. 
2. For this purpose, the exporter or his authorized representative shall fill out both the 
Movement certificate EUR. 1 and the application form, specimens of which appear in 
Annex III. 
These forms shall be completed in one of the languages in which the Agreement is 
drawn up, in accordance with the provisions of the domestic law of the exporting 
country, if they are handwritten, they shall be completed in ink in printed characters. 
The description of the products must be given in the box reserved for this purpose 
without leaving any blank lines. Where the box is not completely filled a horizontal 
line must be drawn below the last line of the description, the empty space being 
crossed through. 
3. The exporter applying for the issue of a Movement certificate EUR. 1 shall be prepared 
to submit at any time, at the request of the customs authorities of the exporting 
country where the Movement certificate EUR.1 is issued, all appropriate documents 
proving the originating status of the products concerned as well as the fulfilment of the 
other requirements of this Protocol. 
.4. The Movement certificate EUR.1 shall be issued by the customs authorities of a 
Member State of the European Community if the goods to be exported can be 
considered as products originating in the Community within the meaning of Article 2 
(1) of this Protocol. The Movement certificate EUR.1 shall be issued by the customs 
authorities of Tunisia; if the goods to be exported can be considered as products 
originating in Tunisia within the meaning of Article 2 (2) of this Protocol. 
5. Where the cumulation provisions of Article 2 to 5 are applied, the customs authorities 
of the Member State of the Community or of Tunisia may issue Movement certificates 
EUR.1 under the conditions laid down in this Protocol if the goods to be exported can 
be considered as originating products within the meaning of this Protocol and 
provided that the goods covered by the Movement certificates EUR.1 are in the 
Community or in Tunisia. 
In these cases Movement certificates EUR.1 shall be issued subject to the presentation 
of the proof of origin previously issued or made out. This proof of origin musLbe kept 
for at least three years by the customs authorities of the exporting State. 
6. The issuing customs authorities shall take any steps necessary to verify the originating 
status of the products and the fulfilment of the other requirements of this Protocol. 
For this purpose, they shall have the right to call for any evidence and to carry out any 
inspection of the exporter's accounts or any other check which they consider 
appropriate. 
The issuing customs authorities shall also ensure that the forms referred to in 
paragraph 2 are duly completed. In particular, they shall check whether the space 
reserved for the description of the products has been completed in such a manner as to 
exclude all possibility of fraudulent additions. 
7. The date of issue of the Movement certificate EUR.1 shall be indicated in the part of 
the certificate reserved for the customs authorities. 
8. A Movement certificate EUR.1 shall be issued by the customs authorities of the 
exporting country when the products to which it relates are exported. It shall be made 
available to the exporter as soon as actual exportation has been effected or ensured. 
Article 19 
Movement certificates EUR.1 issued retrospectively 
1. Notwithstanding Article 18(8), a Movement certificate EUR.1 may exceptionally be 
issued after exportation of the products to which it relates if: 
(a) it was not issued at the time of exportation because of errors or involuntary 
omissions or special circumstances; or 
(b) it is demonstrated to the satisfaction of the customs authorities that a Movement 
certificate EUR.1 was issued but was not accepted at importation for technical 
reasons. 
2. For the implementation of paragraph 1, the exporter must indicate in this application 
the place and date of exportation of the products to which the Movement certificate 
EUR. 1 relates, and state the reasons for his request. 
3. The customs authorities may issue a Movement certificate EUR.1 retrospectively only 
after verifying that the information supplied in the exporter's application agrees with 
that in the corresponding file. 
4. Movement certificates EUR. 1 issued retrospectively must be endorsed with one of the 
following phrases: 
'NACHTRÀGLICH AUSGESTELLT', 
'DÉLIVRÉ A POSTERIORI*, 
'RILASCIATO A POSTERIORI', 
•AFGEGEVEN A POSTERIORI', 
•ISSUED RETROSPECTIVELY', 
'UDSTEDT EFTERF0LGENDE', 
mEKAO0EN EKTQN YETEPQN'", 
'EXPEDIDO A POSTERIORI', 
•EMITADO A POSTERIORI', 
'ANNETTU JÂLKIKÂTEEN' 
•UTFÀRDATIEFTERHAND' 
'arabic text'. 
5. The endorsement referred to in paragraph 4 shall be inserted in the 'Remarks' box of 
the Movement certificate EUR.1. 
Article 20 
Issue of a duplicate Movement certificate EUR.1 
1. In the event of theft, loss or destruction of a Movement certificate EUR.1, the exporter 
may apply to the customs authorities which issued it for a duplicate made out on the 
basis of the export documents in their possession. 
2. The duplicate issued in this way must be endorsed with one of the following words: 
'DUPLIKAT', 'DUPLICATA', 'DUPLICATO', 
•DUPLICAAT', 'DUPLICATE','ANTirPAOO", 
•DUPLICADO', 'SEGUNDA VIA', "KAKSCHSKAPPALE", 
'arabic text'. 
3. The endorsement referred to in paragraph 2, the date of issue and the serial number of 
the original certificate shall be inserted in the 'Remarks' box of the duplicate 
Movement certificate EUR. 1. 
4. The duplicate, which must bear the date of issue of the original Movement certificate 
EUR. 1, shall take effect as from that date. 
Article 21 
Replacement of certificates 
1. It shall at any time be possible to replace one or more Movement certificates EUR.1 by 
one or more other certificates provided that this is done by the customs office 
responsible for controlling the goods. 
2. The replacement certificate shall be regarded as a definite Movement certificate EUR.1 
for the purpose of the application of this Protocol, including the provisions of this 
Article. 
3. The replacement certificate shall be issued on the basis of a written request from the 
re-exporter, after the authorities concerned have verified the information supplied in 
the applicant's request. The date and serial number of the original Movement 
certificate EUR. 1 shall be given in box 7. 
Article 22 
Simplified procedure for the issue of certificates 
1. By way of derogation from Articles 18, 19 and 20 of this Protocol, a simplified 
procedure for the issue of EUR. 1 Movement certificates can be used in accordance 
with the following provisions. 
qf 
2. The customs authorities in the exporting State may authorise any exporter, hereinafter 
referred to as 'approved exporter', making frequent shipments for which EUR.1 
Movement certificates may be issued and who offers, 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 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 18 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 and the signature, which may be a facsimile, of an official 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 and corresponds to the 
specimen given in Annex V of this Protocol. Such stamp may be pre-printed 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: 
•PROCEDIMIENTO SIMPLIFICADO', 
•FORENKLET PROCEDURE', 
•VEREINFACHTES VERFAHREN', 
'AT1A0Y2TYMENH AIAAIKAXIA'", 
•SIMPLIFIED PROCEDURE', 
'PROCEDURE SIMPLIFIEE', 
•PROCEDURA SEMPLIFICATA', 
'VEREENVOUGIGDE PROCEDURE', 
'PROCEDIMENTO SIMPLIFICADO', 
•YKSINKERTAISTETTU MENETTELY', 
'FÔRENKLAD PROCEDUR, 
'arabic text'. 
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 a certificate. 
7. Where the simplified procedure is applied, the customs authorities of the exporting 
State may prescribe the use of EUR.1 certificates bearing a distinctive sign by which 
they may be identified. 
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; 
99 
(b) the conditions under which these applications are to be kept for at least three 
years; 
(c) in the cases referred to in paragraph 3 (b) the authority competent to carry out the 
subsequent verification referred to in Article 33 of this Protocol. 
9. The customs authorities of the exporting State may declare certain categories of goods 
ineligible for the special treatment provided for in paragraph 2. 
lO.The customs authorities shall refuse the autorizction 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. 
ll.The approved exporter may be required to inform the competent authorities, in 
accordance with the rules 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 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, the Member States and Tunisia concerning customs formalities 
and the use of customs documents. 
Article 23 
Information certificate and declaration 
1. When Article 3,4 and 5 are applied for the issue of a Movement certificate EUR.1 The 
competent customs office in the State requested to issue the certificate for products in 
the manufacture of which products coming from Algeria, Morocco or the Community 
are used, shall take into consideration the declaration, of which a specimen is given in 
Annex VI, given by the exporter in the State from which it came, either on the 
commercial invoice applicable to these products, or on a supporting document to that 
invoice. 
2. The submission of the information certificate, issued under the conditions set out in 
paragraph (3) and of which a specimen is given in Annex VII, may however be 
requested of the exporter by the customs office concerned, either for checking the 
authenticity and accuracy of information given on the declaration provided for in 
paragraph 1, or for obtaining additional information. 
3. The information certificate concerning the products taken into use shall be issued at the 
request of the exporter of these products, either in the circumstances envisaged in 
paragraph (2), or at trje initiative of this exporter, by the competent customs office in 
the State from which these goods were exported. It shall be made out in duplicate. One 
copy shall be given to the exporter who has requested it, who shall send it either to the 
exporter of the final products or to the customs office where the issue of the 
Movement certificate EUR.1 for these products has been requested. The second copy 
shall be preserved by the office which has issued it for at least three years. 
"tec; 
Article 24 
Validity of proof of origin 
1. A Movement certificate EUR.1 shall be valid for four months from the date of issue in 
the exporting country, and must be submitted within the said period to the customs 
authorities of the importing country. 
2. Movement certificates EUR.1 which are submitted to the customs authorities of the 
importing country after the final date for presentation specified in paragraph 1 may be 
accepted for the purpose of applying preferential treatment, where the failure to submit 
these documents by the final date set is due to reasons of force majeure or exceptional 
circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing country 
may accept the Movement certificates EUR.1 where the products have been submitted 
to them before the said final date. 
Article 25 
Submission of proof of origin 
Movement certificates EUR.1 shall be submitted to the customs authorities of the 
importing country in accordance with the procedures applicable in that country. The said 
authorities may require a translation of a Movement certificate EUR.1 or an invoice 
declaration. They may also require the import declaration to be accompanied by a 
statement from the importer to the effect that the goods meet the conditions required for 
the implementation of the Agreement. 
Article 26 
Importation by instalments 
Where, at the request of the importer and on the conditions laid down by the customs 
authorities of the importing country, dismantled or non-assembled products within the 
meaning of general rule 2(a) of the Harmonized System falling within chapters 84 and 85 
of the Harmonized System are imported by instalments, a single proof of origin for such 
products shall be submitted to the customs authorities upon importation of the first 
instalment. 
Article 27 
Invoice declaration 
1. Notwithstanding Article 17, the evidence of originating status, within the meaning of 
this Protocol,, may be given by an invoice declaration, the text of which appears in 
Annex IV to this Protocol, made by the exporter on an invoice, a delivery note or other 
commercial document (here after referred to as 'invoice declaration') discribing the 
products concerned in sufficient detail as to permit the identification of consignments 
containing only originating products and whose value does not exceed ECU 5,110 per 
consignment 
2 The invoice declaration shall be completed and signed by the exporter or, under the 
exporters responsibility, by his authorized representative in accordance with this 
Protocol. 
3. An invoice declaration shall be completed for each consignment. 
4. The exporter who applied for the invoice declaration shall submit at the request of the 
customs authorities of the exporting State all supporting documents concerning the use 
of this form. 
5. Article 24 and 25 shall apply mutatis mutandis to the invoice declaration. 
Article 28 
Exemptions from formal proof of origin 
1. Products sent as small packages from private persons to private persons or forming 
part of travellers' personal luggage shall be admitted as originating products without 
requiring the submission of a formal proof of origin, provided that such products are 
not imported by way of trade and have been declared as meeting the requirements of 
this Protocol and where there is no doubt as to the veracity of such a declaration. In 
the case of products sent by post, this declaration can be made on the customs 
declaration C2/CP3 or on a sheet of paper annexed to that document. 
2. Imports which are occasional and consist solely of products for the personal use of the 
recipients or travellers or their families shall not be considered as imports by way of 
trade if it is evident from the nature and quantity of the products that no commercial 
purpose is in view. 
3. Furthermore, the total value of these products must not exceed ECU 500 in the case of 
small packages or ECU 1 200 in the case of products forming part of travellers' 
personal luggage. 
Article 29 
Preservation of proof of origin and supporting documents 
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep 
for at least three years the documents referred to in Article 18(3). 
2. The exporter making out an invoice declaration shall keep for at least three years 
a copy of this invoice declaration as well as the documents referred to in Article 
27(1). 
3. The customs authorities of the exporting country issuing a movement certificate 
EUR. 1 shall keep for at least three years the application form referred to in Article 
18(2). 
4. The customs authorities of the importing country shall keep for at least three 
years the movement certificates EUR.1 submitted to them. 
Jol 
Article 30 
Discrepancies and formal errors 
1. The discovery of slight discrepancies between the statements made in a Movement 
certificate EUR.1, or in an invoice declaration and those made in the • documents 
submitted to the customs office for the purpose of carrying out the formalities for 
importing the products shall not ipso facto render the Movement certificate EUR.1, or 
the invoice declaration null and void if it is duly established that this document does 
correspond to the products submitted. 
2. Obvious formal errors such as typing errors on a Movement certificate EUR.1, or an 
invoice declaration should not cause this document to be rejected if these errors are 
not such as to create doubts concerning the correctness of the statements made in this 
document. 
Article 31 
Amounts expressed in ECUs 
1 Amounts in the national currency of the exporting country equivalent to the amounts 
expressed in ECUs shall be fixed by the exporting country and communicated to the 
other Contracting Parties. 
When the amounts exceed the corresponding amounts fixed by the importing country, 
the latter shall accept them if the products are invoiced in the currency of the exporting 
country or in the currency of one of the other countries referred to in Article 4 of this 
Protocol. 
If the goods are invoiced in the currency of another Member State of the Community 
the importing State shall recognize the amount notified by the country concerned. 
2. Up to and including 30 April 2000, the amounts to be used in any given national 
currency shall be the equivalent in that national currency of the amounts expressed in 
ECUs as at 1 October 1994. 
For each successive period of five years, the amounts expressed in ECUs and their 
equivalents in the national currencies of the States shall be reviewed by the Joint 
Committee on the basis of the exchange rates of the ECU as at the first working day in 
October in the year immediately preceding that five-years period. 
When carrying out this review, the Association Council shall ensure that there will be 
no decrease in the amounts to be used in any national currency and shall furthermore 
consider the desirability of preserving the effects of the limits concerned in real terms. 
For this purpose, it may decide to Modify the amounts expressed in ECUs. 
,<o3 
TITLE V 
Arrangements for administrative cooperation 
Article 32 
Communication of stamps and addresses 
The customs authorities of the Member States and of Tunisia shall provide each other, 
through the Commission of the European Communities, with specimen impressions of 
stamps used in their customs offices for the issue of EUR.1 certificates and with the 
addresses of the customs authorities responsible for issuing Movement certificates EUR.1 
and for verifying those certificates and invoice declaration. 
Article 33 
Verification of Movement certificates EUR.1, invoice declaration and information 
certificate 
1. Subsequent verification of Movement certificates EUR.1 and invoice declaration shall 
be carried out randomly or whenever the customs authorities of the importing state 
have reasoned to doubt the authenticity of such documents, the originating status of 
the products concerned or the fulfilment of the other requirements of this Protocol. 
2. For the purposes of implementing the provisions of paragraph 1, the customs 
authorities of the importing country shall return the Movement certificate EUR.1, the 
invoice declaration, or a copy of these documents, to the customs authorities of the 
exporting country giving, where appropriate, the reasons of substance or form for an 
inquiry. 
In order to assist with the verification,,the customs authorities shall provide all the 
necessary documents and any information collected which indicate that the 
information on the EUR.1 certificate or the invoice declaration are incorrect. 
3. The verification shall be carried out by the customs authorities of the exporting 
country. For this purpose, they shall have the right to call for any evidence and to 
carry out any inspection of the exporter's accounts or any other check which they 
' consider appropriate. 
4. If the customs authorities of the importing country decide to suspend the granting of 
preferential treatment to the products concerned while awaiting the results of the 
verification, they shall offer to release the products to the importer subject to any 
precautionary measures judged necessary. 
5. The customs authorities requesting the verification shall be informed of the results of 
this verification within a maximum of ten months. These results must indicate clearly 
whether the documents are authentic and whether the products concerned can be 
considered as originating products and fulfil the other requirements of this Protocol. 
6. If in cases of reasonable doubt there is no reply within ten Months or if the reply does 
not contain sufficient information to determine the authenticity of the document in 
question or the real origin of the products, the requesting customs authorities shall, 
except in exceptional circumstances, refuse entitlement to the preferences. 
7. The subsequent verification of information certificates provided for by Article 23 .shall 
be carried out in the cases mentioned in paragraph 1 and in accordance with the 
procedures laid down in paragraphs 2 to 6 
Article34 
Dispute settlement 
Where disputes arise in relation to the verification procedures of Article 33 which cannot 
be settled between the customs authorities requesting a verification and the customs 
authorities responsible for carrying out this verification or where they raise a question as 
to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation 
Committee. 
In all cases the settlement of disputes between the importer and the customs authorities of 
the importing State shall be under the legislation of the said State. 
Article 35 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a 
document which contains incorrect information for the purpose of obtaining a preferential 
treatment for products. 
Article 36 
Free zones 
1. The Member States and Tunisia shall take all necessary steps to ensure that products 
traded under cover of a Movement certificate EUR.1, which in the course of transport 
use a free zone situated in their territory, are not substituted by other goods and that 
they do not undergo handling other than normal operations designed to prevent their 
deterioration. 
2. By means of ah exemption to the provisions contained in paragraph 1, when products 
originating in the Community or in Tunisia and imported into a free zone under cover 
of an EUR.1 certificate and undergo treatment or processing, the authorities concerned 
must issue a new EUR.1 certificate at the exporter's request, if the treatment or 
processing undergone is in conformity with the provisions of this protocol. 
_Ac\ 
TITLE VI 
Ceuta and Melilla 
Article 37 
Application of the Protocol 
1. The term 'Community' used in this Protocol does not cover Ceuta or Melilla. The term 
'products originating in the Community' does not cover products originating in these 
zones. 
2. This protocol shall apply mutatis mutandis to products originating in Ceuta and 
Melilla, subject to particular conditions set out in Article 38. 
Article 38 
Special conditions 
1. The following provisions shall apply instead of Articles 2 to 4 paragraphs (1) and (2) 
and references to these Article shall apply mutatis mutandis to this Article. 
2. Providing they have been transported directly in accordance with the provisions of 
Article 15, the following shall be considered as: 
(1) products originating in Ceuta and Melilla: 
(a) products wholly obtained in Ceuta and Melilla; 
(b) products obtained in Ceuta and Melilla in the manufacture of which products 
other than those, referred to in (a) are used, provided that: 
(i) the said products have undergone sufficient working or processing within the 
meaning of Article 7 of this Protocol; or that 
(ii) those products are originating in Tunisia or the Community within the 
meaning of this Protocol, or when the conditions required in Article 4(3) and 
(4) are fulfilled from Algeria or from Morocco provided that they have been 
submitted to working or processing which goes beyond the insufficient 
working or processing referred to in Article 8. 
(2) products originating in Tunisia: 
(a) products wholly obtained in Tunisia; 
(b) products obtained in Tunisia, 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 7 of this Protocol; or that 
Xot 
(ii) those products are originating in Ceuta and Melilla or the Community within 
the meaning of this Protocol, or when the conditions required in Article 4(3) 
and (4) are fulfilled from Algeria or from Morocco provided that they have 
been submitted to working or processing which goes beyond the insufficient 
working or processing referred to in Article 8. 
3. Ceuta and Melilla shall be considered as a single territory. 
4. The exporter or his* authorized representative shall enter 'Tunisia' and 'Ceuta and 
Melilla' in box 2 of Movement certificates EUR.1. In addition, in the case of products 
originating in Ceuta and Melilla, this shall be indicated in box 4 of Movement 
certificates EUR. 1. 
5. The Spanish customs authorities shall be responsible for the application of this 
Protocol in Ceuta and Melilla. 
y ic:'l 
TITLE VII 
Final provisions 
Article 39 
Amendments to the Protocol 
The Association Council may decide to amend the provisions of this protocol at the 
request of one of the contracting parties or of the customs cooperation committee 
Article 40 
Customs Cooperation Committee 
1. A Customs Cooperation Committee shall be set up, charged with carrying out 
administrative cooperation with a view to the correct and uniform application of this 
Protocol and with carrying out any other tasks in the customs field which may be 
entrusted to it. 
2. The Committee shall be composed, on the one hand, of experts of the Member States 
and of officials of the Commission of the European Communities who are responsible for 
customs questions and, on the other hand, of experts nominated by Tunisia. 
Article 41 
Annexes 
The Annexes to this Protocol shall form an integral part thereof. 
Article 42 
Implementation of the Protocol 
The Community and Tunisia shall each take the steps necessary to implement this 
Protocol. 
Article 43 
Arrangements with Algeria and Morocco 
The Contracting Parties shall take any measures necessary for the conclusion of 
arrangements with Morocco and Algeria enabling this Protocol to be applied. The 
Contracting Parties shall notify each other of measures taken to this effect. 
Article 44 
Goods in transit or storage 
The provisions of the Agreement may be applied to goods which comply with the 
provisions of this Protocol and which on the date of entry into force of the Agreement are 
either in transit or are in the Community or in Tunisia or, in so far as the provisions of 
Articles 3, 4 and 5 are applicable, in Algeria or Morocco in temporary storage in bonded 
warehouses or in free zones, subject to the submission to the customs authorities of the 
importing State, within four months of that date, of a certificate EUR.1 endorsed 
retrospectively by the competent authorities of the exporting State together with the 
documents showing that the goods have been transported directly. 
Jot 
ANNEX I 
INTRODUCTORY NOTES 
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 7 
(1). 
Note 1 
1.1. The first two columns in the list describe the product obtained. The first column 
gives the heading number, or the chapter number, used in the Harmonized System and 
the second column gives the description of goods used in that system for that heading 
or chapter. For each entry in the first two columns a rule is specified in columns 3 or 
4. Where, in some cases, the entry in the first column is preceded by an 'ex', this 
signifies that the rule in columns 3 or 4 only applies to the part of that heading or 
chapter as described in column 2. 
1.2. Where several heading numbers are grouped together in column 1 or a chapter 
number is given and the description of product in column 2 is therefore given in 
general terms, the adjacent rule in columns 3 or 4 applies to all products which, under 
the Harmonized System, are classified within headings of the chapter or within any of 
the headings grouped together in column 1. 
Note 2 
2.1. 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 7 (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. 
2.2. The working or processing required by a rule in column 3 has to be carried out only 
in relation to the non-originating materials used. The restrictions contained in a rule in 
column 3 likewise apply only to the non-originating materials used. 
2.3. 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. 
AJO^ 
2.4 If a product made from non-originating materials which has acquired originating 
status during manufacture by virtue of the change of heading rule or its own list rule is 
used as a material in the process of manufacture of another product, then the rule 
applicable to the product in which it is incorporated does not apply to it. 
For example: 
An engine of heading No 8407, for which the rule states that the value of the non-
originating materials which may be incorporated may not exceed 40 % of the ex-
works price, is made from 'other alloy steel roughly shaped by forging' of heading No 
7224. 
If this forging has been forged in the country concerned from a non-originating ingot • 
then the forging has already acquired origin by virtue of the rule for heading No ex 
7224 in the list. It can then count as originating in the value calculation for the engine 
regardless of whether it was produced in the same factory or another. The value of the 
non-originating ingot is thus not taken into account when adding up the value of the 
non-originating materials used. 
2.5. Even if the change of heading rule or the other rules contained in the list are 
satisfied, a product snail not acquire originating status if the processing carried out, 
taken as a whole, is insufficient within the meaning of Article 6. 
Note 3 
3.1. 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-originating material at a certain level of manufacture may 
be used, the use of such material at an earlier stage of manufacture is allowed and the 
use of such material at a later stage is not. 
3.2. 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 say 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. 
ji* 
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. 
3.3. 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-
originating yarn is allowed for this class of article, it is not possible to start from non-
woven cloth even if non-woven cloths cannot normally be made from yarn. In such 
cases, the starting material would normally be at the stage before yarn that is the fibre 
stage. 
See also Note 6.3 in relation to textiles. 
3.4. 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-originating materials used may never 
exceed the highest of the percentages given. Furthermore, the individual percentages 
must not be exceeded in relation to the particular materials they apply to. 
Note 4 
4.1. 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. 
4.2. 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. 
W 
4.3. 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. 
4.4. 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 5 
5.1. In the case of the products classified within those headings in the list to which a 
reference is 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, represent 10 % or less of the total weight of all the basic textile materials 
used (but see also Notes 5.3 and 5.4 below). 
5.2. However, this tolerance may only be applied to mixed products which have been 
made from two or more basic textile materials. 
The following are the basic textile materials: 
- silk, 
- wool, 
- coarse animal hair, 
- fine animal hair, 
- horsehair, 
- cotton, 
- paper-making materials and paper, 
- flax, 
- true hemp, 
-jute and other textile bast fibres, 
- sisal and other textile fibres of the genus Agave, 
- coconut, abaca, ramie and other vegetable textile fibres, 
- synthetic man-made filaments, 
- artificial man-made filaments, 
- synthetic man-made staple fibres, 
- artificial man-made staple fibres. 
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 yam. Therefore, non-originating synthetic 
staple fibres that do not satisfy the origin rules (which require manufacture from 
chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn. 
M 
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 yam 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 yam 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 yams 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 yam 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 textile materials in the carpet. Thus, both the jute backing and/or the 
artificial yarns could be imported at that stage of manufacture, provided the weight 
conditions are met. 
5.3. In the case of fabrics incorporating 'yam made of polyurethane segmented with 
flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect 
of this yarn. 
5.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a 
core of plastic film whether or not coated with aluminium powder, of a width not 
exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic 
film, this tolerance is 30 % in respect of this strip. 
Note 6 
6.1. In the case of those textile products which are marked in the list by a footnote 
referring to this note, textile materials with the exception of linings and interlinings 
which do not satisfy the rule set out in the list in column 3 for the made up products 
concerned may be used provided that they are classified in a heading other than that of 
'Mi 
the product and that their value does not exceed 8 % of the ex-works price of the 
product. 
6.2. Materials which are not classified within Chapters 50 to 63 may be used freely, 
whether or not they contain textiles. 
Example: 
If a rule in the list provides that for a particular textile item, such as trousers, yarn 
must be used, this does not prevent the use of metal items, such as buttons, because 
buttons are not classified within Chapters 50 to 63. For the same reason, it does not 
prevent the use of slide-fasteners even though slide-fasteners normally contain 
textiles. 
6.3. Where a percentage rule applies, the value of trimmings and accessories must be 
taken into account when calculating the value of the non-originating materials 
incorporated. 
Note 7 
7.1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 
3403, the 'specific processes' are the following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process * ; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with 
alkaline agents; decolorization and purification with naturally active earth, 
activated earth, activated charcoal or bauxite; 
(g) polymerization; 
(h) alkylation; 
i) isomerization. 
7.2. For the purposes of heading Nos 2710, 2711 and 2712, the 'specific processes' are 
the following: 
(a) vacuum distillation; 
(b) redistillation by a very thorough fractionation process; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all the following operations: processing with 
concentrated 'sulphuric acid, oleum or sulphuric anhydride; neutralization with 
alkaline agents; decolorization and purification with naturally active earth, 
activated earth, activated charcoal or bauxite; 
(g) polymerization; 
Sec Additional Explanatory note 4 (b) to Chapter 27 of the combined nomenclature. 
(h) alkylation; 
(ij) isomerization; 
(k) (in respect of heavy oils falling within heading No ex 2710 only) 
desulphurization with hydrogen resulting in a reduction of at least 85 % of the 
sulphur content of the products processed (ASTM D 1266-59 T method); 
(1) (in respect of products falling within heading No 2710 only) deparaffining by a 
process other than filtering; 
(m) (in respect of heavy oils falling within heading No ex 2710 only) treatment 
with hydrogen at a pressure of more than 20 bar and a temperature of more than 
250 °C with the use of a catalyst, other than to effect desulphurization, when the 
hydrogen constitutes an active element in a chemical reaction. The further 
treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. 
hydrofinishing or decolorization) in order, more especially, to improve colour or 
stability shall not, however, be deemed to be a specific process; 
(n) (in respect of fuel oils falling within heading No ex 2710 only) atmospheric 
distillation, on condition that less than 30 % of these products distils, by volume, 
including losses, at 300 °C by the ASTM D 86 method; 
(o) (in respect of heavy oils other than gas oils and fuel oils falling within heading 
No ex 2710 only) treatment by means of a high-frequency electrical brush-
discharge. 
7.3. For the purposes of heading Nos ex 2707,2713 to 2715, ex 2901, ex 2902 and ex 
3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, 
colouring, marketing obtaining a sulphur content as a result of mixing products with 
different sulphur contents, any combination of these operations or like operations do not 
confer origin. 
AiC 
ANNEX II 
List of working or processing required to be carried out on 
non-originating materials in order that the product 
manufactured can obtain originating status 
M>^ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
0201 
0202 
0206 
0210 
0302 to 
0305 
0402, 
0404 to 
0406 
0403 
0408 Meat of bovine animals, 
fresh or chilled 
Meat of bovine animals, 
frozen 
Edible offal of bovine 
animals, swine, sheep, 
goats, horses, asses, mules 
or hinnies, fresh, chilled or 
frozen 
Meat and edible meat offal, 
salted, in brine, dried or 
smoked; edible flours and 
meals of meat or meat offal 
Fish, other than live fish 
Dairy products 
Buttermilk, curdled milk 
and cream, yogurt, képhir 
and other fermented or 
acidified milk and cream, 
whether or not 
concentrated or containing 
added sugar or other 
sweetening matter or 
flavoured or containing 
added fruit or cocoa 
Bird's eggs, not in shell and 
egg yolks, fresh, dried, 
cooked, by steaming or by 
boiling in water, moulded, 
frozen or otherwise 
preserved, whether or not 
containing added sugar or 
other sweetening matter Manufacture from materials of 
any heading except meat of 
bovine animals, frozen of 
heading No 0202 
Manufacture from materials of 
any heading except meat of 
bovine animals, fresh or chilled 
ofheadingNo0201 
Manufacture from materials of 
any heading except carcases of 
headings Nos 0201 to 0205 
Manufacture from materials of 
any heading except meat and 
offal of heading Nos 0201 to 
0206 and 0208 or poultry liver 
ofheadingNo0207 
Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained 
Manufacture from materials of 
any heading except milk or 
cream of heading No 0401 or 
0402 
Manufacture in which : 
- all the materials of Chapter 4 
used must be wholly obtained, 
- any fruit juice (except those of 
pineapple, lime or grapefruit) of 
heading No 2009 used must be 
wholly obtained, and 
- the value of any materials of 
Chapter 17 used does not 
exceed 30 % of the ex-works 
price of the product 
Manufacture from materials of 
any heading except birds' eggs 
of heading No 0407 
~>ti3 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
ex 0502 
ex 0506 
ex 0710 to 
ex 0713 
ex 0710 
ex 0711 
0811 
0812 
0813 Prepared pigs', horgs' or 
boars' bristles and hair 
Bones and horn-cores 
unworked 
Edible vegetables, frozen 
or dried, provisionally 
preserved except for 
heading Nos ex 0710 and 
ex 0711 for which the rules 
are set out below 
Sweet corn (uncooked or 
cooked by steaming or 
boiling in water), frozen 
Sweet corn, provisionally 
preserved 
Fruit and nuts, uncooked or 
cooked by steaming or 
boiling in water, frozen, 
whether or not containing 
added sugar or other 
sweetening matter : 
- containing added sugar 
other 
Fruit and nuts provisionally 
preserved (for example, by 
sulphur dioxide gas, in 
brine, in sulphur water or 
in other preservative 
solutions), but unsuitable in 
that state for immediate 
consumption 
Fruit, dried, other than that 
of heading Nos 0801 to 
0806; mixtures of nuts or 
dried fruits of this chapter Cleaning, disinfecting, sorting 
and straightening of bristles and 
hair 
Manufacture in which all the 
materials of Chapter 2 used 
must be wholly obtained 
Manufacture in which all the 
vegetable materials used must 
be wholly obtained 
Manufacture from fresh or 
chilled sweet corn 
Manufacture from fresh or 
chilled sweet corn 
Manufacture in which the value 
of any materials of Chapter 17 
used does not exceed 30 % of 
the value of the ex-works price 
of the product 
Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
~Ài»~ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
0814 
ex Chap. 11 
ex 1106 
1301 
1501 Peel of citrus fruit or 
melons (including water­
melons), fresh, frozen, 
dried or provisionally 
preserved in brine, in 
sulphur water or in other 
preservative solutions 
Products of the milling 
industry; malt, starches; 
inulin; whest gluten, except 
for heading No ex 1106 for 
which the rule is set out 
below 
Flour and meal of the 
dried, shelled leguminous 
vegetables of heading No 
0713 
Lac; natural gums, resins, 
gum-resins and balsams 
Lard; other pig fat and 
poultry fat, rendered, 
whether or not pressed or 
solvent-extracted : 
- Fats from bones or waste 
Other Manufacture in which all the 
fruit or nuts used must be 
wholly obtained 
Manufacture in which all the 
cereals, edible vegetables, roots 
and tubers of heading No 0714 
or fruit used must be wholly 
obtained 
Drying and milling of 
leguminous vegetables of 
heading No 0708 
Manufacture in which^:he value 
of any materials of heading No 
1301 used may not exceed 50 % 
of the ex-works price of the 
product 
Manufacture from materials of 
any heading except those of 
heading No 0203, 0206 or 0207 
or bones of heading No 0506 
Manufacture from meat or 
edible offal of swine of heading 
No 0203 or 0206 or of meat and 
edible offal of poultry of 
heading No 0207 
-tW 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
1502 
1504 
ex 1505 
1506 Fats of bovine animals; 
sheep or goats, raw or 
rendered, whether or not 
pressed or solvent-
extracted : 
- Fats from bones or waste 
Other 
Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically 
modified : 
- Solid fractions of fish oils 
and fats and oils of marine 
mammals 
- Other : 
Refined lanolin 
Other animal fats and oils 
and their fractions, whether 
or not refined, but not 
chemically modified : 
- Solid fractions 
Other Manufacture from materials of 
any heading except those of 
heading No 0201,0202,0204 or 
0206 or bones of heading No 
0506 
Manufacture in which all the 
animal materials of Chapter 2 
used must be wholly obtained 
Manufacture from materials of 
any heading including other 
materials of heading No 1504 
Manufacture in which all the 
animal materials of Chapters 2 
and 3 used must be wholly 
obtained 
Manufacture from crude wool 
grease of heading No 1505 
Manufacture from materials of 
any heading including other 
materials of heading No 1506 
Manufacture in which all the 
animal materials of Chapter 2 
used must be wholly obtained 
~ÀÏL~ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
ex 1507 to 
1515 
ex 1516 
ex 1517 
ex 1519 
1601 
1602 
1603 
1604 Fixed vegetable oils and 
their fractions, whether or 
not refined, but not 
chemically modified : 
- Solid fractions, except for 
that of Jojoba oil 
- Other, except for : 
- Lung oil; myrtle wax 
and Japan wax 
- Those for technical or 
industrial uses other than 
the manufacture of 
foodstuffs for human 
consumption 
Animal or vegetable fats 
and oils and their fractions, 
re-esterified, whether or 
not refined but not further 
prepared 
Edible liquid mixtures of 
vegetable oils of heading 
Nos 1507 to 1515 
Industrial fatty alcohols 
having the character of 
artificial waxes 
Sausages and similar 
products, of meat, meat 
offal or blood; food 
preparations based on these 
products 
Other prepared or 
preserved meat, meat offal 
or blood 
Extracts and juices of meat, 
fish or crustaceans, 
molluscs or other aquatic 
invertebrates 
Prepared or preserved fish; 
caviar and caviar 
substitutes prepared from 
fish eu«s Manufacture from other 
materials of heading Nos 1507 
to 1515. 
Manufacture in which all the 
vegetable materials used must 
be wholly obtained 
Manufacture in which all the 
animal and vegetable materials 
used must be wholly obtained 
Manufacture in which all the 
vegetable materials used must 
be wholly obtained 
Manufacture from materials of 
any heading including fatty 
acids of heading No 1519 
Manufacture from animals of 
Chapter 1 
Manufacture from animals of 
Chapter 1 
Manufacture from animals of 
Chapter 1. However, all fish, 
crustaceans, molluscs or other 
aquatic invertebrates used must 
be wholly obtained 
Manufacture in which all the 
fish or fish eggs used must be 
wholly obtained 
~ J15-
HS heading 
No. 
(D Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
1605 
ex 1701 
1702 
ex 1703 
1704 Crustaceans, molluscs and 
other aquatic invertebrates, 
prepared or preserved 
Cane or beet sugar and 
chemically pure sucrose, in 
solid form, flavoured or 
coloured 
Other sugars, including 
chemically pure lactose, 
maltose, glucose and 
fructose, in solid form; 
sugar syrups not containing 
added flavouring or 
colouring matter; artificial 
honey, whether or not 
mixed with natural honey; 
caramel : 
- Chemically pure maltose 
and fructose 
- Other sugars in solid 
form, flavoured or coloured 
- Other 
Molasses resulting from the 
extraction of refining of 
sugar, flavoured or 
coloured 
Sugar confectionery 
(including white 
chocolate), not containing 
cocoas Manufacture in which all the 
crustaceans, molluscs or other 
aquatic invertebrates used must 
be wholly obtained 
Manufacture in which the value 
of any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture from materials of 
any heading including other 
materials of heading No 1702 
Manufacture in which the value 
of any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used must already be 
originating 
Manufacture in which the value 
of any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any other materials of Chapter 
17 used does not exceed 30 % 
of the ex-works price of the 
product 
^IZU-
HS heading 
No. 
0) 
1806 
1901 
1902 Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
Chocolate and other food 
preparations containing 
cocoa 
Malt extract; food 
preparations of flour, meal, 
starch or malt extract, not 
containing cocoa powder or 
containing cocoa powder in 
a proportion by weight of 
less than 50 %, not 
elsewhere specified or 
included; food preparations 
of goods of heading Nos 
0401 to 0404, not 
containing cocoa powder or 
containing cocoa powder in 
a proportion by weight of 
less than 10%, not 
elsewhere specified or 
included : 
- Malt extract 
- Other 
Pasta, whether or not 
cooked or stuffed (with 
meat or other substances) 
or otherwise prepared, such 
as spaghetti, macaroni, 
noodles, lasagne, gnocchi, 
ravioli, cannelloni; 
couscous, whether or not 
prepared Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any materials of Chapter 17„ 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture from cereals of 
Chapter 10 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
cereals (except durum wheat), 
meat, meat offal, fish, 
crustaceans or molluscs used 
must be wholly obtained 
-us. 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
1903 
1904 
1905 
2001 Tapioca and substitutes 
therefor prepared from 
starch, in the form of 
flakes, grains, pearls, 
sittings or in similar forms 
Prepared foods obtained by 
the swelling or roasting of 
cereals or cereal products 
(for example, corn flakes); 
cereals, other than maize 
(corn), in grain form, pre­
cooked or otherwise 
prepared : 
- Not containing cocoa 
- Containing cocoa 
Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not 
containing cocoa; 
communion wafers, empty 
cachets of a kind suitable 
for pharmaceutical use, 
sealing wafers, rice paper 
and similar products 
Vegetables, fruit nuts and 
other edible parts of plants, 
prepared or preserved by 
vineear or acetic acid Manufacture from materials of 
any heading except potato 
starch of heading No 1108 
Manufacture in which : 
- all the cereals and flour 
(except maize of the species Zea 
indurata and durum wheat and 
their derivatives) used must be 
wholly obtained 
and 
- the value of any materials of 
Chapter 17 used does not 
exceed 30 % of the ex-works 
price of the product 
Manufacture from materials not 
classified in heading No 1806, 
provided the value of any 
materials of Chapter 17 used 
does not exceed 30 % of the ex-
works price of the product 
Manufacture from materials of 
any heading, except those of 
Chapter 11 
Manufacture in which all the 
fruit, nuts or vegetables used 
must be wholly obtained 
X2So^ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
2002 
2003 
2004 and 
2005 
2006 
2007 Tomatoes prepared or 
preserved otherwise than 
by vinegar or acetic acid 
• Mushrooms and truffles, 
prepared or preserved 
otherwise than by vinegar 
or acetic acid 
Other vegetables prepared 
or preserved otherwise than 
by vinegar or acetic acid, 
frozen or not frozen 
Fruit, nuts, fruit-peel and 
other parts of plants, 
preserved by sugar 
(drained, glacé or 
crystallized) 
Jams, fruit jellies, 
marmalades, fruit or nut 
purée and fruit or nut 
pastes, being cooked 
preparations, whether or 
not containing added sugar 
or other sweetening matter Manufacture in which all the 
tomatoes used must be wholly 
obtained 
Manufacture in which all the 
mushrooms or truffles used 
must be wholly obtained 
Manufacture in which all the 
vegetables used must be wholly 
obtained 
Manufacture in which the value 
of any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which,the value 
of any materials of Chapter 17 
used must not exceed 30 % of 
the ex-works price of the 
product 
-Jjty-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
2008 
ex 2009 
ex 2101 
ex 2103 Fruit, nuts and other edible 
parts of plants otherwise 
prepared or preserved, 
whether or not containing 
added sugar or other 
sweetening matter or spirit, 
not elsewhere specified or 
included : 
- Fruit and nuts cooked 
otherwise than by steaming 
or boiling in water, not 
containing added sugar, 
frozen 
- Nuts, not containing 
added sugar or spirits 
Other 
Fruit juices (including . 
grape must), unfermented 
and not containing added 
spirit, whether or not 
containing added sugar or 
other sweetening matter 
Roasted chicory and 
extracts, essences and 
concentrates thereof 
- Sauces and preparations 
therefor; mixed condiments 
and mixed seasonings : 
- Prepared mustard Manufacture in which all the 
fruit and nuts used must be 
wholly obtained 
Manufacture in which the value 
of the originating nuts and oil 
seeds of heading Nos 0801, 
0802 and 1202 to 1207 used 
exceeds 60 % of the ex-works 
price of the product 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
chicory used must be wholly 
obtained 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product. However, mustard 
flour or meal or prepared 
mustard may be used 
Manufacture from mustard flour 
or meal 
~AX%-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
ex 2104 
ex 2104 
ex 2106 
2201 
2202 
ex 2204 - Soups and broths and 
preparations therefor : 
- Homogenized composite 
food preparations 
Sugar syrups, flavoured or 
coloured 
Waters, including natural 
or artificial mineral waters 
and aerated waters, not 
containing added sugar or 
other sweetening matter 
nor flavoured; ice and 
snow 
Waters, including mineral 
waters and aerated waters, 
containing added sugar or 
other sweetening matter or 
flavoured, and other non­
alcoholic beverages, not 
including fruit or vegetable 
juices of heading No 2009 
Wine of fresh grapes, 
including fortified wines, 
and grape must with the 
addition of alcohol Manufacture from materials of 
any heading, except prepared or 
preserved vegetables of heading 
Nos 2002 to 2005 
The rule for the heading in 
which the product would be 
classified in bulk shall apply 
Manufacture in which the value 
of any materials of Chapter 17 
used must not exceed 30 % of 
the ex-works price of the 
product 
Manufacture in which all the 
water used must be wholly 
obtained 
Manufacture in which all the 
materials used are classified in a 
heading other than that of the 
product, provided the value of 
any materials of Chapter 17 
used does not exceed 30 % of 
the ex-works price of the 
product and any fruit juice used 
(except for pineapple, lime and 
grapefruit juices) must be 
wholly obtained 
Manufacture from other grape 
must 
~M-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating materials 
that confers originating status 
(3) or (4) 
2205 
ex 2207 
ex 2208 
and 
ex 2209 
ex 2208 
ex 2303 
ex 2306 
2309 
2402 
ex 2403 The following, containing 
grape materials : 
Vermouth and other wine 
of fresh grapes flavoured 
with plants or aromatic 
substances; ethyl alcohol 
and other spirits, denatured 
or not; spirits, liqueurs and 
other spirituous beverages; 
compound alcoholic 
preparations of a kind used 
for the manufacture of 
beverages; vinegar 
Whiskies of an alcoholic 
strength by volume of less 
than 50 % vol 
Residues from the 
manufacture of starch from 
maize (excluding 
concentrated steeping 
liquors), of a protein 
content, calculated on the 
dry product, exceeding 40 
% by weight 
Oil cake and other solid 
residues resulting from the 
extraction of olive oil, 
containing more than 3 % 
of olive oil 
Preparations of a kind used 
in animal feeding 
Cigars, cheroots, cigarillos 
and cigarettes, of tobacco 
or of tobacco substitutes 
Smoking tobacco Manufacture from materials of 
any heading, except grapes or 
any material derived from 
grapes 
Manufacture in which the value 
of any cereal based spirits used 
does not exceed 15 % of the ex-
works price of the product 
Manufacture in which all the 
maize used must be wholly 
obtained 
Manufacture in which all the 
olives used must be wholly 
obtained 
Manufacture in which all the 
cereals, sugar or molasses, must 
or milk used must be wholly 
obtained 
Manufacture in which at least 
70% by weight of the 
unmanufactured tobacco or 
tobacco refuse of heading No 
2401 used must be wholly 
obtained 
Manufacture in which at least 
70% by weight of the 
unmanufactured tobacco or 
tobacco refuse of heading No 
2401 used must be wholly 
obtained 
~>*3o-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 25 
ex 2504 
ex 2515 
ex 2516 
ex 2518 
ex 2519 
ex 2520 Salt; sulphur; earths and 
stone; plastering materials; 
lime and cement; except for 
heading Nos ex2504, 
ex2515,ex2516, ex2518, 
ex2519, ex2520, ex2524, 
ex2525 and ex 2530 for 
which the rules are set out 
below 
Natural crystalline graphite, 
with enriched carbon 
content, purified and 
ground 
Marble, merely cut by 
sawing or otherwise into 
blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 25 
cm. 
Granite, porphyry, basalt, 
sandstone and other 
monumental and building 
stone, merely cut by sawing 
or otherwise, into blocks or 
slabs of a rectangular 
(including square) shape, of 
a thickness not exceeding 
25 cm 
Calcined dolomite 
Crushed natural magnesium 
carbonate (magnesite), in 
hermetically sealed 
containers, and magnesium 
oxide, whether or note pure, 
other than fused magnesia 
or dead burned (sintered) 
magnesia 
Plasters specially prepared 
for dentistry Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Enriching of the carbon 
content, purifying and 
grinding of crude crystalline 
graphite 
Cutting, by sawing or 
otherwise, of marble (even if 
already sawn) of a thickness 
exceeding 25 cm 
Cutting, by sawing or 
otherwise, of stone (even if 
already sawn) of a thickness 
exceeding 25 cm 
Calcination of dolomite not 
calcined 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, natural 
magnesium carbonate 
(magnesite) may be used 
Manufacture in which the 
value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
~A?)l-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2524 
ex 2525 
ex 2530 
Chapter 26 
ex Chapter 27 
ex 2707 Natural asbestos fibres 
Mica powder 
Earth colours, calcined or 
powdered 
Ores, slag and ash 
ex 2709 Mineral fuels, mineral oils 
and products of their 
distillation; bituminous 
substances; mineral waxes; 
except for heading Nos 
ex2707 and 2709 to 2715 
for which the rules are set 
out below: 
Oils in which the weight of 
the aromatic constituents 
exceeds that of the non-
aromatic constituents, being 
oils similar to mineral oils 
obtained by distillation of 
high temperature coal tar, 
of which more than 65% by 
volume distils at a 
temperature of up to 250°C 
(including mixtures of 
petroleum spirit and 
benzole), for use as power 
or heating fuels 
Crude oils obtained from 
bituminous minerals Manufacture from asbestos 
concentrate 
Grinding of mica or mica 
waste 
Calcination or grinding of 
earth colours 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materialised are classified 
within a heading other than 
that of the product 
Operations of refining 
and/or one or more specific 
process(es) W 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 50% of the 
ex-works price of the 
product 
Destructive distillation of 
bituminous materials 
(') See Introductory note 7 - Annex I 
^AlX. 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2710 to 2712 
2713 to 2715 Petroleum oils and oils 
obtained from bituminous 
materials, other than crude; 
preparations not elsewhere 
specified or included, 
containing by weight 70% 
or more of petroleum oils 
or of oils obtained from 
bituminous materials, these 
oils being the basic 
constituents of the 
preparations 
Petroleum gases and other 
gaseous hydrocarbons 
Petroleum jelly; paraffin 
wax, microcrystalline 
petroleum wax, slack wax, 
ozokerite, lignite wax, peat 
wax, other mineral waxes 
and similar products 
obtained by synthesis or by 
other processes, whether or 
not coloured 
Petroleum coke, petroleum 
bitumen and other residues 
of petroleum oils or of oils 
obtained from bituminous * 
materials 
Bitumen and asphalt, 
natural; bituminous or oil 
shale and tar sands; 
asphaltites and asphaltic 
rocks 
Bituminous mixtures based 
on natural asphalt, on 
natural bitumen, on 
petroleum bitumen, on 
mineral tar or on mineral 
tar pitch Operations of refining 
and/or one or more specific 
process(es)W 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product 
Operations of refining 
and/or one or more specific 
process(es)(l) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product 
O See Introductory note 7 - Annex I 
-"45S-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 28 
ex 2805 
ex 2811 
ex 2833 
ex 2840 
ex Chapter 29 Inorganic chemicals; 
organic or inorganic 
compounds or precious 
metals, of rare-earth 
metals, of radioactive 
elements or of isotopes; 
except for headings Nos 
ex2805,ex2811,ex2833 
and ex 2840 for which the 
rules are set out below 
"Mischmetall" 
Sulphur trioxide 
Aluminium sulphate 
Sodium perborate 
Organic chemicals; except 
for heading Nos ex2901, 
ex2902,ex2905,2915, 
2932, 2933 and 2934, for 
which the rules are set out 
below: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture by electrolytic 
or thermal treatment in 
which the value of all the 
materialised does not 
exceed 20% of the ex-works 
price of the product 
Manufacture from sulphur 
dioxide 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from disodium 
tetraborate pentahydrate 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
^3l<-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 2901 
ex 2902 
ex 2905 Acyclic hydrocarbons for 
use as power or heating 
fuels 
Cyclanes and cyclenes 
(other than azulenes), 
benzene, toluene, xylenes, 
for use as power or 
heating fuels 
Metal alcoholates of 
alcohols of this heading 
and of ethanol or glycerol Operations of refining 
and/or one or more specific 
process(es)1 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product 
Operations of refining 
and/or one or more specific 
process(es)1 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used, 
provided their value does 
not exceed 50% of the ex-
works price of the product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 2905. However, metal 
alcoholates of this heading 
may be used, provided their 
value does not exceed 20% 
of the ex-works price of the 
product 
1 See Introductory Notes 7 - Annex I 
~4£S-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2915 
ex 2932 
2933 Saturated acyclic 
monocarboxylic acids and 
their anhydrides, halides, 
peroxides and 
peroxyacids; their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives 
Heterocyclic compounds 
with oxygen hetero-
atom(s) only: 
- Internal ethers and their 
halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
Cyclic acetals and 
internal hemiacetals 
and their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
Other 
Heterocyclic compounds 
with nitrogen 
heteroatom(s) only: 
nucleic acids and their 
salts Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos. 2915 and 
2916 used may not exceed 
20% of the ex-works price 
of the product 
Manufacture from materials 
of any heading However, 
the value of all the materials 
ofheadingN°2909used 
may not exceed 20% of the 
ex-works price of the 
product. 
Manufacture from materials 
of any heading 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos. 2932 and 
2933 used may not exceed 
20% of the ex-works price 
of the product 
^JM>-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
2934 Other heterocyclic 
compounds 
ex Chapter 30 
3002 Pharmaceutical products; 
except for heading Nos 
3002, 3003 and 3004, for 
which the rules are set out 
below: 
Human blood; animal 
blood prepared for 
therapeutic, prophylactic 
or diagnostic uses; antisera 
and other blood fractions; 
vaccines, toxins, cultures 
of micro-organisms 
(excluding yeasts) and 
similar products: 
- Products consisting of 
two or more 
constituents which have 
been mixed together for 
therapeutic or 
prophylactic uses or 
unmixed products for 
these uses, put up in 
measured doses or in 
forms or packings for 
retail sale 
- Other: 
~ human blood Manufacture from materials 
of any heading. However, 
the value of all the materials 
of headings Nos. 2932,2933 
and 2934 used may not 
exceed 20% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
~,I2}~ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
animal blood prepared 
for therapeutic or 
prophylactic uses 
blood fractions other 
than antisera, 
haemoglobin and 
serum globulin 
haemoglobin, blood 
globulin and serum 
globulin 
other Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002. The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 
~m~ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3003 and 3004 
ex Chapter 31 
ex 3105 Medicaments (excluding 
goods of heading No. 
3002,3005 and 3006) 
Fertilizers; except for 
heading No ex3105 for 
which the rule is set out 
below: 
Mineral or chemical 
fertilizers containing two 
or three of the fertilizing 
elements nitrogen, 
phosphorous and 
potassium; other 
fertilizers; goods of this 
Chapter, in tablets or 
similar forms or in 
packages of a gross weight 
not exceeding 10 kg, 
except for: 
- sodium nitrate 
- calcium cyanamide 
- potassium sulphate 
- magnesium potassium 
sulphate Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
of heading No 3003 or 3004 
may be used provided their 
value» taken together, does 
not exceed 20% of the ex-
works price of the product, 
and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product, 
and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
-JteS-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 32 
ex 3201 
3205 
ex Chapter 33 Tanning or dyeing 
extracts; tannins and their 
derivatives; dyes, 
pigments and other 
colouring matter; paints 
and varnishes; putty and 
other mastics; inks; except 
for: 
Tannins and their salts, 
esters, ethers, and other 
derivatives 
Colour lakes; preparations 
as specified in Note 3 to 
this Chapter based on 
colour lakes*1) 
Essential oils and 
resinoids; perfumery, 
cosmetic or toilet 
preparations; except for 
heading No 3301, for 
which the rule is set out 
below: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture from tanning 
extracts of vegetable origin 
Manufacture from materials 
of any heading, except 
headings Nos. 3203,3204 
and 3205. However, 
materials from heading No. 
3205 may be used provided 
their value does not exceed 
20% of the ex-works price 
of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
(') Note 3 to Chapter 32 says that these preparationsare those of a kind used for colouring any material 
or used as ingredients in the manufacturing of colouring preparations, provided they are not classified 
in another heading in Chapter 32. 
_>!uc~ 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3301 
ex Chapter 34 
ex 3403 Essential oils (terpeneless 
or not), including 
concretes and absolutes; 
resinoids; concentrates of 
essential oils in fats, in 
fixed oils, in waxes or the 
like, obtained by 
enfleurage or maceration; 
terpenic by-products of 
the deterpenation of 
essential oils; aqueous 
distillates and aqueous 
solutions of essential oils 
Soap, organic surface-
active agents, washing 
preparations, lubricating 
preparations, artificial 
waxes, prepared waxes, 
polishing or scouring 
preparations, candles and 
similar articles, modelling 
pastes, "dental waxes" and 
dental preparations with a 
basis of plaster; except for 
heading Nos ex3403 and 
3404, for which the rules 
are set out below: 
Lubricating preparations 
containing petroleum oils 
or oils obtained from 
bituminous minerals, 
provided they represent 
less than 70% by weight Manufacture from materials 
of any heading, including 
materials of a different 
"group"*1) in this heading. 
However, materials of the 
same group may be used, 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Operations of refining 
and/or one or more specific 
process(es)*2) 
Other operations in which 
all the materials used are 
classified within a heading 
other than that of the 
product. However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product 
*') A "group" is regarded as any part of the heading separated from the rest by a semi-colon. 
*2) See Introductory note 7 - Annex I 
-Am-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (<) 
3404 
ex Chapter 35 
3505 Artificial waxes and 
prepared waxes: 
- Artificial waxes and • 
prepared waxes with a 
basis of paraffin, 
petroleum waxes, waxes 
obtained from 
bituminous minerals, 
slack wax or scale wax 
- Other 
Albuminoidal substances; 
modified starches; glues; 
enzymes; except for 
heading Nos 3505 and ex 
3507 for which the rules 
are set out below: 
Dextrins and other 
modified starches (for 
example, pregelatinized or 
esterified starches); glues 
based on starches, or on 
dextrins or other modified 
starches: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product 
Manufacture from materials 
of any heading, except: 
- hydrogenated oils having 
the character of waxes of 
heading No. 1516 
- fatty acids not chemically 
defined or industrial fatty 
alcohols having the 
character of waxes of 
. heading No. 1519 
- materials of heading No. 
3404 
However, these materials 
may be used provided their 
value does not exceed 20% 
of the ex-works'price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
- heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
^q*-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Starch ethers and esters 
ex 3507 
Chapter 36 
ex Chapter 37 
3701 Other 
Prepared enzymes not 
elsewhere specified or 
included 
Explosives; pyrotechnic 
products; matches; 
pyrophoric alloys; certain 
combustible preparations 
Photographic or 
cinematographic goods; 
except for heading Nos 
3701, 3702 and 3704 for 
which the rules are out 
below: 
Photographic plates and 
film in the flat, sensitized, 
unexposed, of any 
material other than paper, 
paperboard or textiles; 
instant print film in the 
flat, sensitized, unexposed, 
whether or not in packs: Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3505 
Manufacture from materials 
of any heading, except those 
of heading No. 1108 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
— •MS-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3702 
3704 
ex Chapter 38 Instant print film for 
colour photography, in 
packs 
-Other 
Photographic film in rolls, 
sensitized, unexposed, of 
any material other than 
paper, paperboard on 
textiles; instant print film 
in rolls, sensitized, 
unexposed 
Photographic plates, film 
paper, paperboard and 
textiles, exposed but not 
developed 
Miscellaneous chemical 
products; except for 
heading Nos 3801, 
ex3803, ex3805,ex3806, 
ex3807, 3808 to 3814, 
3818 to 3820, 3822 and 
3823 for which the rules 
are set out below: Manufacture in which all the 
materials used are classified 
within a heading other than 
heading Nos. 3701 or 3702. 
However, materials from 
heading No. 3702 may be 
used provided their value 
does not exceed 30% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
heading No. 3701 or 3702. 
However, materials from 
heading Nos. 3701 and 3702 
may be used provided their 
value taken together, does 
not exceed 20% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
heading Nos. 3701 or 3702 
Manufacture in which all the 
materials used are classified 
within a heading other than 
heading Nos. 3701 to 3704 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
-•'MM-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3801 
ex 3803 
ex 3805 
ex 3806 
ex 3807 Artificial graphite; 
colloidal or semi-colloidal 
graphite; preparations 
based on graphite or other 
carbon in the form of 
pastes or other semi­
manufactures: 
- Colloidal graphite in 
suspension in oil and 
semi-colloidal graphite; 
carbonaceous pastes for 
electrodes 
- Graphite in paste form, 
being a mixture of more 
than 30% by weight of 
graphite with mineral 
oils 
- Other 
Refined tall oil 
Spirits of sulphate 
turpentine, purified 
Ester gums 
Wood pitch (wood tar 
pitch) Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials of 
heading No. 3403 used does 
not exceed 20% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
Refining of crude tall oil 
Purification by distillation or 
refining of raw spirits of 
sulphate turpentine 
Manufacture from resin 
acids 
Distillation of wood tar 
-M-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3808 
3809 
3810 
3811 Insecticides, rodenticides, 
fungicides, herbicides, 
anti-sprouting products 
and plant-growth 
regulators, disinfectants 
and similar products, put 
up in forms of packings 
for retail sale or as 
preparations or articles 
(for example, sulphur-
treated bands, wicks and 
candles, and fly-papers) 
Finishing agents, dye 
carriers to accelerate the 
dyeing or fixing of 
dyestuffs and other 
products and preparations 
(for example, dressings 
and mordants), of a kind 
used in the textile, paper, 
leather or like industries, 
not elsewhere specified or 
included 
Pickling preparations for 
metal surfaces; fluxes and 
other auxiliary 
preparations for soldering, 
brazing or welding; 
soldering, brazing or 
welding powders and 
pastes consisting of metal 
and other materials; 
preparations of a kind 
used as cores or coatings 
for welding electrodes or 
rods 
Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity 
improvers, anti-corrosive 
preparations and other 
prepared additives, for 
mineral oils (including 
gasoline) or for other 
liquids used for the same 
purposes as mineral oils: Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
products 
~M-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried but on non-originating 
materials that confers originating status 
(3) or (4) 
3812 
3813 
3814 
3818 
3819 Prepared additives for 
lubricating oil, 
containing petroleum oils 
or oils obtained from 
bituminous minerals 
Other 
Prepared rubber 
accelerators; compound 
plasticizers for rubber or 
plastics, not elsewhere 
specified or included; anti-
oxidizing preparations and 
other compound 
stabilizers for rubber or 
plastics 
Preparations and charges 
for fire-extinguishers; 
charged fire-extinguishing 
grenades 
Organic composite 
solvents and thinners, not 
elsewhere specified or 
included; prepared paint 
or vanish removers 
Chemical elements doped 
for use in electronics, in 
the form of discs, wafers 
or similar forms; chemical 
compounds doped for use 
in electronics 
Hydraulic brake fluids and 
other prepared liquids for 
hydraulic transmission, 
not containing or 
containing less than 70% 
by weight of petroleum 
oils or oils obtained from 
bituminous minerals Manufacture in which the 
value of all the materials of 
heading No. 3811 used does 
not exceed 50% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
~M-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
3820 
3822 
3823 Anti-freezing preparations 
and prepared de-icing 
fluids 
Composite diagnostic or 
laboratory reagents, other 
than those of heading No. 
3002 or 3006 
Prepared binders for 
foundry moulds or cores; 
chemical products and 
preparations of the 
chemical or allied 
industries (including those 
consisting of mixtures of 
natural products), not 
elsewhere specified or 
included; residual 
products of the chemical 
or allied industries, not 
elsewhere specified or 
included: 
- The following of this 
heading: 
—Prepared binders for 
foundry moulds or 
cores based on natural 
resinous products 
-Naphthenic acids, their 
water insoluble salts 
and their esters 
—Sorbitol other than that 
of heading No 2905 Manufacture in which die 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product 
~^-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
—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 
—Ammoniacal gas 
liquors and spent oxide 
produced in coal gas 
purification 
—Sulphonaphthenic 
acids, their water 
insoluble salts and their 
esters 
—Fusel oil and Dippel's 
oil 
—Mixtures of salts 
having different anions 
—Copying pastes with a 
basis of gelatin, 
whether or not on a 
paper of textile backing 
Other 
ex3901 to Plastics in primary forms, 
3915 waste, parings and scrap, 
of plastic; except for 
heading No. ex 3907 for 
which the rule is set out 
below: Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
-A3-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3907 
3916 to 3921 - Addition 
homopolymerization 
products 
- Other 
- Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-
styrene copolymer (ABS) 
Semi-manufactures and 
articles of plastics; except 
for headings Nos. ex 3916, 
ex 3917, ex 3920 and ex 
3921, for which the rules 
are set out below: 
- Flat products, further 
worked than only 
surface-worked or cut 
into forms other than 
rectangular (including 
square); other products, 
further worked than only 
surface-worked 
- Other: Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product, and 
- the value of any materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which the 
value of the materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, materials 
classified within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product1 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the ex-works 
price of the product 
1 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies 
to that group of materials which predominates by weight in the product. 
.Mo-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 3916 and 
ex 3917 
ex 3920 
ex 3921 
3922 to 3926 - Addition 
homopolymerization 
products in which a 
single monomer 
contributes more than 
99% by weight to the 
total polymer content 
- Other 
Profile shapes and tubes 
Ionomer sheet or film 
Foils of plastic, metallized 
Articles of plastics Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product, and 
- the value of any materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product^) 
Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 
Manufacture in which: 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product, and 
- the value of any materials 
classified within the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product 
Manufacture from a 
thermoplastic partial salt 
which is a copolymer of 
ethylene and metacrylic acid 
partly neutralized with metal 
ions, mainly zinc and 
sodium 
Manufacture from highly 
transparent polyester foils 
with a thickness of less than 
23 micron^2) 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
(*) In the case of the products composed of materials classified within both heading Nos. 3901 to 
3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only 
applies to that group of materials which predominates by weight in the product. 
(2) The following foils shall be considered as highly transparent: foils, the optical dimming of which -
measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 
percent. '"'"' " 
HS heading 
No. 
d) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 40 
ex 4001 
4005 
4012 
ex 4017 
ex Chapter 41 
ex 4102 
4104 to 4107 Rubber and articles 
thereof; except for 
heading Nos ex4001, 
4005,4012 and 4017 for 
which the rules are set out 
below: 
Laminated slabs or crepe 
rubber for shoes 
Compound rubber, 
unvulcanized, in primary 
forms or in plates, sheets 
or strip 
Retreaded or used 
pneumatic tyres of rubber; 
solid or cushion tyres, 
interchangeable tyre treads 
and tyre flaps, of rubber: 
- Retreaded pneumatic, 
solid or cushion tyres, of 
rubber 
- Other 
Articles of hard rubber 
Raw hides and skins 
(other than furskins) and 
leather; except for heading 
Nos ex 4102, 4104 to 
4107 and 4109 for which 
the rules are set out below: 
Raw skins of sheep or 
lambs, without wool on 
Leather, without hair or 
wool, other than leather 
of heading Nos. 4108 or 
4109 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Lamination of sheets of 
natural rubber 
Manufacture in which the 
value of all the materials 
used, except natural rubber, 
does not exceed 50% of the 
ex-works price of the 
product 
Retreading of used tyres 
Manufacture from materials 
of any heading, except those 
of heading Nos. 4011 or 
4012 
Manufacture from hard 
rubber 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Removal of wool from 
sheep or lamb skins, with 
wool on 
Retanning of pre-tanned 
leather 
or 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
-ISA.-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
4109 
Chapter 42 
ex Chapter 43 
ex 4302 
4303 
ex Chapter 44 
ex 4403 Patent leather and patent 
laminated leather; 
metallized leather 
Articles of leather; 
saddlery and harness; 
travel goods, handbags 
and similar containers; 
articles of animal gut 
(other than silk worm gut) 
Furskins and artificial fur; 
manufactures thereof; 
except for heading Nos 
ex4302 and 4303 for 
which the rules are set out 
below 
Tanned or dressed 
furskins, assembled: 
- Plates, crosses and 
similar forms 
Other 
Articles of apparel, 
clothing accessories and 
other articles of furskin 
Wood and articles of 
wood; wood charcoal; 
except for heading Nos 
ex4403,ex4407, ex4408, 
4409, ex4410toex4413, 
ex4415,ex4416, 4418 and 
ex4421 for which the rules 
are set out below: 
Wood roughly squared Manufacture from leather of 
heading Nos. 4104 to 4107 
provided its value does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Bleaching or dyeing, in 
addition to cutting and 
assembly of non-assembled 
tanned or dressed furskins 
Manufacture from non-
assembled, tanned or 
dressed furskins 
Manufacture from non-
assembled tanned or dressed 
furskins of heading No. 
4302 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from wood in 
the rough, whether or not 
stripped of its bark or merely 
roughed down 
->S3-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4407 
ex 4408 
ex 4409 
ex 4410 to 
ex 4413 
ex 4415 
ex 4416 Wood sawn or chipped 
lengthwise, sliced or 
peeled, of a thickness 
exceeding 6 mm, planed, 
sanded or finger-jointed 
Veneer sheets and sheets 
for plywood, of a 
thickness not exceeding 6 
mm, spliced, and other 
wood sawn lengthwise, 
sliced or peeled of a 
thickness not exceeding 6 
mm, planed, sanded or 
finger-jointed 
Wood (including strips 
and friezes for parquet 
flooring, riot assembled) 
continuously shaped 
(tongued, grooved, 
rebated, chamfered, V-
joined, beaded, moulded, 
rounded or the like) along 
any of its edges or faces, 
whether or not planed, 
sanded or finger-jointed: 
- Sanded or fingerjointed 
- Beadings and mouldings 
- Other Planing, sanding or finger-
jointing 
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 Splicing, planing, sanding or 
finger-jointing 
Sanding or fingerjointing 
Beading or moulding 
Manufacture in which all the 
materials used are classified 
within a heading other than 
of the product 
Beading or moulding 
Manufacture from boards 
not cut to size 
Manufacture from riven 
staves, not further worked 
than sawn on the two 
principal surfaces 
>—V&V-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4418 
ex4421 
ex Chapter 45 
4503 
Chapter 46 
Chapter 47 
ex Chapter 48 Builders* joinery and 
carpentry of wood, 
including cellular wood 
panels, assembled parquet 
panels, shingles and 
shakes: 
- Builders'joinery and 
carpentry of wood 
Beadings and mouldings 
Other 
Match splints; wooden 
pegs or pins for footwear 
Cork and articles of cork; 
except for heading No 
4503 for which the rule is 
set out below: 
Articles of natural cork 
Manufactures of straw, of 
esparto or of other plaiting 
materials; basketware and 
wickerwork 
Pulp of wood or of other 
fibrous cellulosic material; 
waste and scrap of paper 
or paperboard 
Paper and paperboard; 
articles of paper pulp, of 
paper or of paperboard; 
except for heading Nos 
ex4811,4816, 4817, ex 
4818,ex48I9, ex4820 and 
ex 4823 for which the 
rules are set out below: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, cellular wood 
panels, shingles and shakes 
may be used 
Beading or moulding 
Manufacture in which all the 
materials used are classified . 
within a heading other than 
that of the product 
Manufacture from wood of 
any heading except drawn 
wood of heading No. 4409 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from cork of 
heading No. 4501 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
~\&-
HS heading 
No. 
(D Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 4811 
4816 
4817 
ex 4818 
ex 4819 
ex 4820 
ex 4823 Paper and paperboard, 
ruled, lined or squared 
only 
Carbon paper, self-copy 
paper and other copying 
or transfer papers (other 
than those of heading No. 
4809), duplicator stencils 
and offset plates, of paper, 
whether or not put up in 
boxes 
Envelopes, letter cards, 
plain postcards and 
correspondence cards, of 
paper or paperboard; 
boxes, pouches, wallets 
and writing compendiums, 
of paper or paperboard, 
containing an assortment 
of paper stationery 
Toilet paper 
Cartons, boxes, cases, 
bags and other packing 
containers, of paper, 
paperboard, cellulose 
wadding or webs of 
cellulose fibres 
Letter pads 
Other paper, paperboard, 
cellulose wadding and 
webs of cellulose fibres, 
cut to size or shape Manufacture from paper-
making materials of Chapter 
47 
Manufacture from paper-
making materials of Chapter 
47 
Manufacturing in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
-the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture from paper-
making materials of Chapter 
47 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture from paper-
making materials of Chapter 
47 
-iSC-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 49 
4909 
4910 
ex Chapter 50 
ex 5003 Printed books, 
newspapers, pictures and 
other products of the 
printing industry; 
manuscripts, typescripts 
and plans; except for 
heading Nos 4909 and 
4910 for which the rules 
are set but below 
Printed or illustrated 
postcards; printed cards 
bearing personal 
greetings, messages or 
announcements, whether 
or not illustrated, with or 
without envelopes or 
trimmings 
Calendars of any kind, 
printed, including calendar 
blocks: 
-Calendars of the 
"perpetual" type or with 
replaceable blocks 
mounted on bases other 
than paper or paperboard 
Other 
Silk; except for heading 
Nos ex 5003,5004 to 
ex5006 and 5007 for 
which the rules are set out 
below 
Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
garnetted stock), carded or 
combed Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from materials 
not classified within heading 
Nos. 4909 or 4911 
Manufacture in which: 
- all the materials used are 
classified within a heading • 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture from materials 
not classified in heading 
Nos. 4909 or 4911 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Carding or combing of silk 
waste 
-JISK 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5004 to ex 
5006 
5007 Silk yarn and yarn spun 
from silk waste 
Woven fabrics of silk or 
of silk waste: 
- Incorporating rubber 
thread 
- Other Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- other natural fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1 
Manufacture from1 : 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status ' 
(3) or (4) 
ex Chapter 51 
5106 to 5110 
5111 to 5113 Wool, fine or coarse 
animal hair; horsehair 
yarn and woven fabric; 
except for heading Nos 
5106 to 5110 and 5111 to 
5113 for which the rules 
are set out below: 
Yarn of wool, of fine or 
coarse animal hair or of 
horsehair 
Woven fabrics of wool, of 
fine or coarse animal hair 
or of horsehair: 
- Incorporating rubber 
thread 
- Other Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from1 : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1 
Manufacture from ' : 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
.jtfr-
HS heading 
No. 
d) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 52 
5204 to 5207 
5208 to 5212 Cotton; except for heading 
Nos 5204 to 5207 and 
5208 to 5212 for which 
the rules are set out below: 
Yarn and thread of cotton 
Woven fabrics of cotton: 
- Incorporating rubber 
thread 
- Other decatizing, impregnating, 
mending and burling) where 
die value of die unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from1: 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1, 
Manufacture from! : 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
^A<*o-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 53 
5306 to 5308 
5309 to 5311 Other vegetable textile 
fibres; paper yarn and 
woven fabrics of paper 
yarn; except for heading 
Nos 5306 to 5308 and 
5309 to 5311 for which 
the rules are set out below: 
Yarn of .other vegetable 
textile fibres; paper yarn 
Woven fabrics of other 
vegetable textile fibres; 
woven fabrics of paper 
yarn: 
- Incorporating rubber 
thread mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from1: 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
Jtl-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Other 
5401 to 5406 Yarn, monofilament and 
thread of man-made 
filaments 
5407 and 5408 Woven fabrics of man-
made filament yarn: 
- Incorporating rubber 
thread Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture from1: 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from single 
yarn1 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
HS heading 
No. 
(1) -Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5501 to 5507 
5508 to 5511 - Other 
Man-made staple fibres 
Yarn and sewing thread Manufacture from1 : 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture from chemical 
materials or textile pulp 
Manufacture from ' : 
- raw silk or silk waste 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres not carded 
or combed or otherwise 
prepared for spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
1 For special conditions relating to products made of mixture of textile materials, see Introductory note 
;is. 
HS heading 
No. 
(D Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5512 to 5516 Woven fabrics of man-
made staple fibres: 
- Incorporating rubber 
thread 
- Other 
ex Chapter 56 Wadding, felt and non-
wovens; special yams; 
twine, cordage, ropes and 
cables and articles thereof; 
except for heading Nos 
5602,5604, 5605 and 
5606, for which the rules 
are set out below: Manufacture from single 
yarn1 
Manufacture from1: 
- coir yarn, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture from * : 
- coir yam, 
- natural fibres, 
- chemical materials or 
textile pulp, or 
- paper making materials 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
~&*\-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5602 
5604 Felt, whether or not 
impregnated, coated, 
covered or laminated: 
- Needleloom felt 
Other 
Rubber thread and cord, 
textile covered; textile 
yam, and strip and the like 
of heading No. 5404 of 
5405, impregnated, 
coated, covered or 
sheathed with rubber or 
plastics: 
- Rubber thread and cord, 
textile covered Manufacture from *: 
• 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 denomination 
in all cases of a single 
filament or fibre is less than 
9 decitex may be used 
provided their value does 
not exceed 40% of the ex-
works price of the product 
Manufacture from1: 
- natural fibres, 
- man-made staple fibres 
made from casein, or 
- chemical materials or 
textile pulp 
Manufacture from rubber 
thread or cord, not textile 
covered 
1 For special conditions relating to products madejof a mixture of textile materials, see Introductory 
Note 5 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5605 
5606 Other 
Metallized yam, whether 
or not gimped, being 
textile yam, or strip or the 
like of heading No 5404 
or 5405, combined with 
metal in the form of 
thread, strip or powder or 
covered with metal 
Gimped yam, and strip 
and the like of heading 
No. 5404 or 5405 , 
gimped (other than those 
of heading No. 5605 and 
gimped horsehair yam); 
chenille yarn (including 
flock chenille yam; loop 
wale-yam Manufacture from1: 
- 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 staple fibres 
not carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
Manufacture from1: 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or 
textile pulp, or 
- paper-making materials 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chapter 57 Carpets and other textile 
floor coverings: 
- Of needleloom felt 
Of other felt 
Other Manufacture 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 their value does 
not exceed 40% of the ex-
works price of the product 
Manufacture from1: 
- natural fibres not carded 
or combed or otherwise 
processed for spinning, or 
- chemical materials or 
textile pulp 
Manufacture from1: 
- coir yam, 
- synthetic or artificial 
filament yam, 
- natural fibres, or 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 58 
5805 Special woven fabrics; 
tufted textile fabrics; lace; 
tapestries; trimmings; 
embroidery; except for 
heading Nos 5805 and 
5810 for which the rules 
are set out below: 
- Combined with rubber 
thread 
- Other 
Hand-woven tapestries of 
the types gobelins, 
flanders, aubusson, 
beauvais and the like, and 
needle-worked tapestries 
(for example, petit point, 
cross stitch), whether or 
not made up Manufacture from single 
yam1: 
Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent finishing, 
decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
/C1>-
HS heading 
Nô. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5810 
5901 
5902 
5903 
5904 Embroidery in the piece, 
in strips or in motifs 
Textile fabrics coated with 
gum or amylaceous 
substances of a kind used 
for the outer covers of 
books or the like; tracing 
cloth; prepared painting 
canvas; buckram and 
similar stiffened textile 
fabrics of a kind used for 
hat foundations 
Tyre cord fabric of high 
tenacity yam of nylon or 
other polyamides, 
polyesters or viscose 
rayon: 
- containing not more 
than 90 % by weight of 
textile materials 
- Other 
Textile fabrics 
impregnated, coated, 
covered or laminated with 
plastics, other than those 
of heading No. 5902 
Linoleum, whether or note 
cut to shape; floor 
coverings consisting of a 
coating or covering 
applied on a textile 
backing, whether or not 
cut to shape Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture from yam 
Manufacture from yam 
Manufacture from chemical 
materials or textile pulp 
Manufacture from yam 
Manufacture from yam1 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
- iÉÔ-
HS heading 
No. 
d) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5905 Textile wall coverings: 
- Impregnated, coated, 
covered or laminated 
with rubber, plastics or 
other materials 
- Other 
5906 Rubberized textile fabrics, 
other than those of 
heading No. 5902: 
- Knitted or crocheted 
fabrics Manufacture from yam: 
Manufacture from1: 
- coir yam, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp, 
or 
Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerising, heat setting, 
rasing, calendering, shrink 
resistance processing, 
permanent finishing, 
decatising, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 
Manufacture from1: 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
' For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
- *V>-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
5907 
5908 
5909 to 5911 - Other fabrics made of 
synthetic filament yam, 
containing more than 90% 
by weight of textile 
materials 
- Other 
Textile fabrics otherwise 
impregnated, coated or 
covered; painted canvas 
being theatrical scenery, 
studio backcloths or the 
like 
Textile wicks, woven, 
plaited or knitted, for 
lamps, stoves, lighters, 
candles or the like; 
incandescent gas mantles 
and tubular knitted gas 
mantle fabric therefore, 
whether or not 
impregnated: 
- Incandescent gas 
mantles, impregnated 
- Other 
Textile articles of a kind 
suitable for industrial use: 
- Polishing discs or rings 
other than of felt of 
heading No. 5911 
- Other Manufacture from chemical 
materials 
Manufacture from yam 
Manufacture from yam 
Manufacture from tubular 
knitted gas mantle fabric 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from yarn or 
waste fabrics or rags of 
heading No. 6310 
Manufacture from ' : 
- coir yam, 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
-AV~ 
HS heading 
No. 
(D Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Chapter 60 
Chapter 61 
ex Chapter 62 
ex 6202, 
ex 6204, 
ex 6206, 
and 
ex 6209 Knitted or crocheted 
fabrics 
Articles of apparel and 
clothing accessories, 
knitted or crocheted: 
- Obtained by sewing 
together or otherwise 
assembling, two or more 
pieces of knitted or 
crocheted fabric which 
have been either cut to 
form or obtained directly 
to form 
- Other 
Articles of apparel and 
clothing accessories, not 
knitted or crocheted; 
except for heading Nos 
ex6202, ex6204, ex 6206, 
ex6209,ex6210,6213, 
6214, ex6216 and 6217 
for which the rules are set 
out below: 
Women's, girls' and 
babies' clothing and 
clothing accessories for 
babies, embroidered Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from yam 1 2 
Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture from yam1'2 
Manufacture from yam1 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
productl 
1 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
2 See Introductory Note 6 
-X\z~ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 6210 and 
ex 6216 
6213 and 
6214 
6217 Fire-resistant equipment 
of fabric covered with foil 
of aluminized polyester 
Handkerchiefs, shawls, 
scarves, mufflers, 
mantillas, veils and the 
like: 
- Embroidered 
Other 
Other made up clothing 
accessories; parts of 
garments or of clothing 
accessories, other than 
those of heading No. 
6212: 
- Embroidered Manufacture from yam 0) 
or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product(l) 
Manufacture from 
unbleached single yam(l)<2) 
or 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product(l) 
Manufacture from 
unbleached single yarn(l)(2) 
Manufacture from yam (1) 
ou 
Manufacture from 
unembroidered fabric 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product (1) 
(2) See Introductory Note 6. 
O For special conditions relating to products made of a mixture of textile materials , se Introductory 
Note 5. 
( 
-^a-
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 63 
6301 to 6304 - Fire resistant equipment 
of fabric covered with foil 
of aluminized polyester 
- Interlinings for collars 
and cuffs, cut out 
- Other 
Other made-up textile 
articles; sets; worn 
clothing and worn textile 
articles; rags; except for 
heading Nos 6301 to 
6304, 6305, 6306, ex6307 
and 6308 for which the 
rules are.set out below: 
Blankets, travelling rugs, 
bed linen etc.; curtains 
etc.; other furnishing 
articles: 
- Of felt, ofnon-wovens 
Other: Manufacture from yam M 
or 
Manufacture from uncoated 
fabric provided the value of 
the uncoated fabric used 
does not exceed 40% of the 
ex-works price of the 
product*1) 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture from yam*1) 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from:*2) 
- natural fibres, or 
- chemical materials or 
textile pulp 
(') For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
(2) See Introductory Note 6 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
6305 
6306 
6307 — Embroidered 
Other 
Sacks and bags, of a kind 
used for the packing of 
çoods 
Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or 
landcraft; camping goods: 
- Ofnon-wovens 
Other 
Other made-up articles, 
including dress patterns Manufacture from 
unbleached single yam*1)*2) 
or 
Manufacture from 
unembroidered fabric (other 
than knitted or crocheted) 
provided the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product 
Manufacture from 
unbleached single yam1 2 
Manufacture from1 : 
- natural fibres, 
- man-made staple fibres 
not carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
Manufacture froml : 
- natural fibres, or 
- chemical materials or 
textile pulp 
Manufacture from 
unbleached single yam1 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
1 For special conditions rekning lo products made of a mixture of textile materials, see Introductory 
Note 5 
2 For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces 
of knitted or crocheted fabrics (cut oui or knitted directly lo shape), see Introductory Note 6. 
-<V5-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
6308 
6401 to 6405 
6406 
ex Chapter 65 
6503 
6505 Sets consisting of woven 
fabric and yam, whether 
or not with accessories, for 
making up into rugs, 
tapestries, embroidered 
table cloths or serviettes or 
similar textile articles, put 
up in packings for retail 
sale 
Footwear 
Parts of footwear ; 
removable in-soles, heel 
cushions arid similar 
articles; gaiters, leggings 
and similar articles, and 
parts thereof 
Headgear and parts 
thereof, except for heading 
Nos 6503 and 6505 for 
which the rules are set out 
below: 
Felt hats and other felt 
headgear, made from the 
hat 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, felt or 
other textile fabric, in the 
piece (but not in strips), 
whether or not lined or 
trimmed; hair-nets of any 
material, whether or not 
lined or trimmed Each item in the set must 
satisfy the rule which would 
apply to it if it were not 
included in die set 
However, non-originating 
articles may be incorporated 
provided their total value 
does not exceed 15% of the 
ex-works price of the set 
Manufacture from materials 
of any heading except for 
assemblies of uppers affixed 
to inner soles or to other sole 
components of heading No. 
6406 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from yam or 
textile fibres1 
Manufacture from yam or 
textile fibres' 
See Introductory Noie 6. 
%.. 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 66 
6601 
Chapter 67 
ex Chapter 68 
ex 6803 
ex 6812 
ex 6814 
Chapter 69 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops and 
parts thereof; except for 
heading No 6601' for 
which the m le is set out 
below: 
Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and 
similar umbrellas) 
Prepared feathers and 
down and articles made of 
feathers or of down; 
artificial flowers; articles 
of human hair 
Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials; except 
for heading Nos ex6803, 
ex6S 12 and ex6814 for 
which the rules are set out 
below: 
Articles of slate or of 
agglomerated slate 
Articles of asbestos; 
articles of mixtures with a 
basis of asbestos or of 
mixtures with a basis of 
asbestos and magnesium 
carbonate 
Articles of mica, including 
agglomerated or 
reconstituted mica, on a 
support of paper, 
paperboard or other 
materials 
Ceramic products Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from worked 
slate 
Manufacture from materials 
of any heading 
Manufacture from worked 
mica (including 
agglomerated or 
reconstituted mica) 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
.rv-
HS heading 
No. 
(D Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 70 
7006 
7007 
7008 
7009 
7010 Glass and glassware; 
except for heading Nos 
7006, 7007, 7008, 7009, 
7010,7013 and ex 7019 
for which the rules are set 
out below: 
Glass of heading No. 
7003, 7004 or 7005, bent, 
edgeworked, engraved, 
drilled, enamelled or 
otherwise worked, but not 
framed or fitted with other 
materials 
Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
Multiple-walled insulating 
units of glass 
Glass mirrors, whether or 
not framed, including rear-
view mirrors 
Carboys, bottles, flasks, 
jars, pots, phials, 
ampoules and other 
containers, of glass, of a 
kind used for the 
conveyance or packing of 
goods; preserving jars of 
glass; stoppers, lids and 
other closures, of glass Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from materials 
of heading No. 7001 
Manufacture from materials 
of heading No. 7001 
Manufacture from materials 
of heading No. 7001 
Manufacture from materials 
of heading No. 7001 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
-A$-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
*3) or (4) 
7013 
ex 7019 
ex Chapter 71 
ex 7102, 
ex 7103 and 
ex 7104 
7106,7108 
and 7110 Glassware of a kind used 
for table, kitchen, toilet, 
office, indoor decoration 
or similar purposes (other 
than that of heading No. 
7010 or 7018) 
Articles (other than yarn) 
of alass fibres 
Natural or cultured pearls, 
precious or semi-precious 
stones, precious metals, 
metals clad with precious 
metal, and articles thereof; 
imitation jewellery; coin; 
except for heading Nos 
ex7102,ex7103,ex7104, 
7106, ex7107, 7108, 
ex7109, 7110, ex7 111, 
7116 and 7117 for which 
the rules are set out below 
Worked precious or semi­
precious stones (natural, 
synthetic or reconstructed) 
Precious metals: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
or 
Hand-decoration (with the 
exception of silk-screen 
printing) of hand-blown 
glassware, provided the 
value of the hand-blown 
glassware does not exceed 
50% of the ex-works price 
of the product 
Manufacture from: 
- uncoloured slivers, 
rovings, yarn or chopped 
strands, or 
- glass wool 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from unworked 
precious or semi-precious 
stones 
-0<1 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
Unwrought 
ex 7107, 
ex 7109 and 
ex 7111 
7116 
7117 
ex Chapter 72 
7207 - Semi-manufactured or 
in powder form 
Metals clad with precious 
metals, semi­
manufactured 
Articles of natural or 
cultured pearls, precious 
or semi-precious stones 
(natural, synthetic or 
reconstructed) 
Imitation jewellery 
Iron and steel; except for 
heading Nos 7207, 7208 
to 7216, 7217, ex7218, 
7219 to 7222, 7223, ex 
7224, 7225 to 7227, 7228 
and 7229 for which the 
rules are set out below: 
Semi-finished products of 
iron or non-allov steel Manufacture from materials 
not classified within heading 
No. 7106, 7108 or 7110 
or 
Electrolytic, thermal or 
chemical separation of 
precious metals of heading 
No. 7106, 7108 or 7110 
or 
Alloying of precious metals 
of heading No. 7106, 7108 
or 7110 with each other or 
with base metals 
Manufacture from 
unwrough^precious metals 
Manufacture from metals 
clad with precious metals, 
unwrought 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
or 
Manufacture from base 
metal parts, not plated or 
covered with precious 
metals, provided the value of 
all the materials used does 
not exceed 50% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from materials 
of heading No. 7201, 7202. 
7203.7204 or 7205 
-\% 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7208 to 7216 
7217 
ex 7218,7219 
to 7222 
7223 
ex 7224,7225 
to 7227 
7228 
7229 
ex Chapter 73 
ex 730! Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or 
non-alloy steel 
Wire of iron or non-alloy 
steel 
Semi-finished products, 
flat rolled products, bars 
and rods, angles, shapes 
and sections of stainless 
steel 
Wire of stainless steel 
Semi-finished products, 
flat rolled products, in 
irregularly wound coils, of 
other alloy steel 
Bars and rods of other 
alloy steel; angles, shapes 
and sections, of other 
alloy steel; hollow drill 
bars and rods, of alloy or 
non-alloy steel 
Wire of other alloy steel 
Articles of iron or steel; 
except for heading Nos ex 
7301,7302,7304,7305, 
7306, ex7307, 7308 and 
ex 7315 for which the 
rules are set out below 
Sheet piling Manufacture from ingots or 
other primary forms of 
heading No. 7206 
Manufacture from semi­
finished materials of heading 
No. 7207 
Manufacture from ingots or 
other primary forms of 
heading No. 7218 
Manufacture from semi­
finished materials of heading 
No. 7218 
Manufacture from ingots or 
other primary forms of 
heading No. 7224 
Manufacture from ingots or 
other primary forms of 
heading No. 7206,7218 or 
7224 
Manufacture from semi­
finished materials of heading 
No. 7224 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from materials 
of heading No. 7206 
_^i 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7302 
7304, 7305 
and 7306 
ex 7307 
7308 
ex 7315 Railway or tramway track 
construction materials of 
iron or steel, the 
following: rails, checkrails 
and rackrails, switch 
blades, crossing frogs, 
point rods and other 
crossing pieces, sleepers 
(cross-ties), fishplates, 
chairs, chair wedges, sole 
pates (base plates), rail 
clips, bedplates, ties and 
other material specialized 
for jointing or fixing rails 
Tubes, pipes and hollow 
profiles, of iron (other 
than cast iron) or steel 
Tube or pipe fittings of 
stainless steel (ISO No. 
X5CrNiMo 1712), 
consisting of several parts 
Structures (excluding 
prefabricated buildings of 
heading No. 9406) and 
parts of structures (for 
example, bridges and 
bridge-sections, lock-
gates, towers, lattice 
masts, roofs, roofing 
frameworks, doors and 
windows and their frames 
and thresholds for doors, 
shutters, balustrades, 
pillars and columns), of 
iron or steel; plates, rods, 
angles, shapes, sections, 
tubes and the like, 
prepared for use in 
structures, of iron or steel 
Skid chains Manufacture from materials 
of heading No. 7206 
Manufacture from materials 
of heading No. 7206, 7207, 
7218 or 7224 
Turning, drilling, reaming, 
threading, deburring and 
sandblasting of forged 
blanks the value of which 
does not exceed 35% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, welded angles, 
shapes and sections of 
heading No. 7301 may not 
be used 
Manufacture in which the 
value of all the materials of 
heading No. 7315 used does 
not exceed 50% of the ex-
works price of the product 
_>'U_ 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 74 
7401 
7402 
7402 
7404 
7405 
ex Chapter 75 Copper and articles 
thereof; except for 
heading Nos 7401, 7402, 
7403, 7404 and 7405 for 
which the rules are set out 
below: 
Copper mattes; cement 
copper (precipitated • 
copper) 
Unrefined copper; copper 
anodes for electrolytic 
refining 
Refined copper and 
copper alloys, unwrought: 
- Refined copper 
- Copper alloys and 
refined copper containing 
other elements 
Copper waste and scrap 
Master alloys of copper 
Nickel and articles 
thereof; except for 
heading Nos 7501 to 7503 
for which the rules are set 
out below: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from refined 
copper, unwrought, or waste 
and scrap 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
-. XV> -
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
7501 to 7503 
ex Chapter 76 
7601 
7602 
ex 7616 Nickel mattes, nickel 
oxide sinters and other 
intermediate products of 
nickel metallurgy; 
unwrought nickel; nickel 
waste and scrap 
Aluminium and articles 
thereof; except for 
heading Nos 7601, 7602 
and ex 7616 for which the 
rules are set out below: 
Unwrought aluminium 
Aluminium waste or scrap 
Aluminium articles other 
than gauze, cloth, grill, 
netting, fencing, 
reinforcing fabric and 
similar materials 
(including endless bands) 
of aluminium wire, and 
expanded metal of 
aluminium Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture by thermal or 
electrolytic treatment from 
unalloyed aluminium or 
waste and scrap of 
aluminium 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product. However, gauze, 
cloth, grill, netting, 
fencing, reinforcing fabric 
and similar materials 
(including endless bands) 
of aluminium wire, or 
expanded metal of 
aluminium may be used, 
and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
•ftu -
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 78 
7801 
7802 
ex Chapter 79 
7901 
7902 Lead and articles thereof; 
except for heading Nos 
7801 and 7802 the rules 
for which are set below:' 
Unwrought lead: 
- Refined lead 
- Other 
Lead waste and scrap 
Zinc and articles thereof; 
except for heading Nos 
7901 and 7902 the rules 
for which are set below 
Unwrought zinc 
Zinc waste and scrap Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture from "bullion" 
or "work" lead 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, waste and scrap of 
heading No. 7802 may not 
be used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, waste and scrap of 
heading No. 7902 may not 
be used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
. (r; ~ 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 80 
8001 
8002 and 8007 
Chapter 81 
ex Chapter 82 Tin and articles thereof; 
except for heading Nos 
8001, 8002 and 8007 the 
rules are set below: 
1 Unwrought tin 
Tin waste and scrap; other 
articles of tin 
Other base metals; 
cermets; articles thereof: 
- Other base metals, 
wrought; articles thereof. 
Other 
Tools, implements, 
cutlery, spoons and forks, 
of base metal; parts 
thereof of base metal; 
except for heading Nos 
8206, 8207, 8208, cx8211 
8214 and 8215 for which 
the rules are set below: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, waste and scrap of 
heading no. 8002 may not be 
used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which the 
value of all the materials 
classified within the same 
heading as the product used 
does not exceed 50% of the 
ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
/^W 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8206 
8207 
8208 
ex 8211 
8214 Tools of two or more of 
the heading Nos. 8202 to 
8205, put up in sets for 
retail sale >, 
Interchangeable tools for 
hand tools, whether or not 
power-operated, or for 
machine-tools (for 
example, for pressing, 
stamping, punching, 
tapping, threading, 
drilling, boring, 
broaching, milling, 
turning, or screwdriving), 
including dies for drawing 
or extruding metal, and 
rock drilling or earth 
boring tools 
Knives and cutting blades, 
for machines or for 
mechanical appliances 
Knives with cutting 
blades, serrated or not 
(including pruning 
knives), other than knives 
of heading No. 8208 
Other articles of cutlery 
(for example, hair 
clippers, butchers' or 
kitchen cleavers, choppers 
and mincing knives, paper 
knives); manicure or 
pedicure sets and 
instruments (including nail 
Hies) Manufacture 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 price of the set 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does nor 
exceed 40% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, knife blades and 
handles of base metal may 
be used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, handles of base 
metal may be used 
^A% V 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8215 
ex Chapter 83 
ex 8306 
ex Chapter 84 
ex 8401 Spoons, forks, ladles, 
skimmers, cake-servers, 
fish-knives, butterknives, 
sugar tongs and similar • 
kitchen or tableware 
Miscellaneous articles of 
base metal; except for 
heading No ex8306 for 
which the rule is set out 
below: 
Statuettes and other 
ornaments, of base metal 
Nuclear reactors, boilers, 
machinery and mechanical 
appliances; parts thereof; 
except for heading Nos 
ex8401, 8402, 8403, 
ex8404, 8406 to 
8409,8411,8412, ex8413, 
ex8414, 8415, 8418, 
ex8419,8420, 8423, 8425 
to 8430, ex8431,8439, 
8441, 8444 to 8447, 
ex8448, 8452, 8456 to 
8466, 8469 to 8472, 8480, 
8482, 8484 and 8485 for 
which the rules are set out 
below 
Nuclear fuel elements Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, handles of base 
metal may be used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, the other materials 
of heading No. 8306 may be 
used provided their value 
does not exceed 30% of the 
ex-works price of the -
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product1 Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
his rule shall apply until 31 December IV'M. 
*&_ 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8402 
8403 and ex 
8404 
8406 
8407 
8408 
8409 
8411 Steam or other vapour 
generating boilers (other 
than central heating hot . 
water boilers capable also 
of producing low pressure 
steam); super heated water 
boilers 
Central heating boilers 
other than those of 
heading No. 8402 and 
auxiliary plant for central 
heating boilers 
Steam turbines and other 
vapour turbines 
Spark-ignition 
reciprocating or rotary 
internal combustion piston 
engines 
Compression-ignition 
internal combustion piston 
engines (diesel or semi-
diesel engines) 
Parts suitable for use 
solely or principally with 
the engines of heading No. 
8407 or 8408 
Turbo-jets, turbo 
propellers and other gas 
turbines Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
heading No. 8403 or 8404 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
- ..4 -àV> , 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating . 
materials that confers originating status 
(3) or (4) . 
8412 
ex 8413 
ex 8414 
8415 
8418 Other engines and motors 
Rotary positive 
displacement pumps 
Industrial fans, blowers 
and the like 
Air conditioning 
machines, comprising a 
motor-driven fan and 
elements for changing the 
temperature and humidity, 
including those machines 
in which the humidity 
cannot be separately 
regulated 
Refrigerators, freezers and 
other refrigerating or 
freezing equipment, 
electric or other; heat 
pumps other than air 
conditioning machines of 
heading No. 8415 Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a.heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Â%». 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 8419 
8420 
8423 
8425 to 8428 Machines for the wood, 
paper pulp and paperboard 
induxtries 
Calendering or other 
rolling machines, other 
than for metals or glass, 
and cylinders therefor 
Weighing machinery 
(excluding balances of a 
sensitivity of 5 eg or 
better), including weight 
operated counting or 
checking machines; 
weighing machine weights 
of all kinds 
Lifting, handling, loading 
or unloading machinery Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product, and 
- where, within the above 
limit, the materials classified 
within heading No. 843 1 are 
only used up to a value of 
10% of the ex-works price 
of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
- 4li\-, 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8429 
8430 
ex 8431 Self-propelled bulldozers, 
angledozers, graders, 
levellers, scrapers, 
mechanical shovels, 
excavators, shovel loaders, 
tamping machines and 
road rollers: 
- Road rollers 
Other 
Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
compacting, extracting or 
boring machinery, for 
earth, minerals or ores; 
pile-drivers and pile-
extractors; snow-ploughs 
and snow-blowers 
Parts for road rollers Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8431 are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the value of the 
materials classified within 
heading No. 8431 are only 
used up to a value of 10% 
of the ex-works price of 
the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
- 4&. 
HS heading 
No. 
(I) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8439 
844 
8444 to 8447 
ex 8448 
8452 Machinery for making 
pulp of fibrous cellulosic 
material or for making or 
finishing paper or 
paperboard 
Other machinery for 
making up paper pulp, 
paper or paperboard, 
including cutting 
machines of all kinds 
Machines of these 
headings for use in the 
textile industry 
Auxiliary machinery for 
use with machines of 
headings Nos. 8444 and 
8445 
Sewing machines, other 
than book-sewing 
machines of heading No. 
8440; furniture, bases and 
covers specially designed 
for sewing machines; 
sew in« machine needles: Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within the same 
heading as the product are 
only used up to a value of 
25% of the ex-works price 
of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
- 4\V^ 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8456 to 
8466 
8469 to 8472 
8480 Sewing machines (lock 
stitch only) with heads of 
a weight not exceeding 
16 kg without motor or 
17 kg with motor 
- Other 
Machine-tools and 
machines and their parts 
and accessories of 
headings Nos 8456 to 
8466 
Office machines (for 
example, typewriters, 
calculating machines, 
automatic data processing 
machines, duplicating 
machines, stapling 
machines) 
Moulding boxes for metal 
foundry; mould bases; 
moulding patterns; moulds 
for metal (other than ingot 
moulds), metal carbides, 
glass, mineral materials, 
rubber or plastics Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
- where the value of all the 
non-originating materials 
used in assembling the 
head (without motor) does 
not exceed the value of the 
originating materials used, 
and 
- the thread tension, crochet 
and zigzag mechanisms 
used are already 
originating 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
4.%-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8482 Ball or roller bearings 
8484 
8485 
ex Chapter 85 Gaskets and similar joints 
of metal sheeting 
combined with other 
material or of two or more 
layers of metal; sets or 
assortments of gaskets and 
similar joints, dissimilar in 
composition, put up in 
pouches, envelopes or 
similar packings 
Machinery parts, not 
containing electrical 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included 
elsewhere in this Chapter 
Electrical machinery and 
equipment and parts 
thereof; sound recorders 
and reproducers, 
television image and 
sound recorders and 
reproducers, and parts and 
accessories of such 
articles; except for 
heading Nos 8501, 8502, 
e.\85I8, 8519 to 8529, 
8535 to 8537, ex8541, 
8542. 8544 to 8548 for 
which the rules are set out 
below: Manufacture in which: 
- ail the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
_ I W-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8501 
8502 
ex 8518 
8519 Electric motors and 
generators (excluding 
generating sets) 
Electric generating sets 
and rotary converters 
Microphones and stands 
therefor; loudspeakers, 
whether or not mounted in 
their enclosures; audio­
frequency electric 
amplifiers; electric sound 
amplifier sets 
Turntables (record-decks), 
record-players, cassette-
players and other sound 
reproducing apparatus, not 
incorporating a sound 
recording device: Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8503 are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8501 or 8503, taken 
together, are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
~ A'Si* . 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8520 
8521 
8522 - Electric gramophones 
- Other 
Magnetic tape recorders 
and other sound recording 
apparatus, whether or not 
incorporating a sound 
reproducing device 
Video recording or 
reproducing apparatus, 
whether or not 
incorporating a video 
tuner 
Pails and accessories of 
apparatus of heading Nos. 
85 19 to 8521 Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of ail the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% o\~ 
the ex-works price ol the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
- m 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8523 
8524 
8525 Prepared unrecorded 
media for sound recording 
or similar recording of 
other phenomena, other 
than products of Chapter 
Records, tapes and other 
recorded media for sound 
or other similarly recorded 
phenomena, including 
matrices and masters for 
the production of records, 
but excluding products of 
Chapter 37: 
- Matrices and masters for 
the production of records 
Other 
Transmission apparatus 
for radio-telephony, radio-
telegraphy, radio­
broadcasting or television, 
whether or not 
incorporating reception 
apparatus or sound 
recording or reproducing 
apparatus; television 
cameras Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8523 are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
-yn 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8526 
8527 
8528 Radar apparatus, radio 
navigational aid apparatus 
and radio remote control 
apparatus 
Reception apparatus for 
radio-telephony, radio-
telegraphy or radio 
broadcasting, whether or 
not combined, in the same 
housing, with sound 
recording or reproducing 
apparatus or a clock 
Television receivers 
(including video monitors 
and video projectors), 
whether or not 
incorporating radio 
broadcast receivers or 
sound or video recording 
or reproducing apparatus 
- Video recording or 
reproducing apparatus 
incorporating a video 
tuner Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all thé materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
~ W) , 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
- Other 
8529 Parts suitable for use 
solely or principally with 
the apparatus of heading 
Nos. 8525 to 8528: 
- Suitable for use solely 
or principally with video 
recording or reproducing 
apparatus 
Other 
8535 and 8536 Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8538 are only used up 
to a value of 10% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
~ <0^>x> .. 
HS heading 
No. 
0) Description of .product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8537 
ex 8541 
8542 
8544 Boards, panels (including 
numerical control panels), 
consoles, desks, cabinets 
and other bases, equipped 
with two or more 
apparatus of heading No. 
8535 or 8536, for electric 
control or the distribution 
of electricity, including 
those incorporating 
instruments or apparatus 
of Chapter 90, other than 
switching apparatus of 
heading No. 8517 
Diodes, transistors and 
similar semi-conductor 
devices; except wafers not 
yet cut into chips 
Electronic integrated 
circuits and 
microassemblies 
Insulated (including 
enamelled or anodised) 
wire, cable (including 
coaxial cable) and other 
insulated electric 
conductors, whether or not 
fitted with connectors; 
optical fibres cables, made 
up of individually 
sheathed fibres, whether 
or not assembled with 
elecirie conductors or 
fined w iih connectors Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8538 are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 8541 or 8542, taken 
together, are only used up 
to a value of 10% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
-kU 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8545 
8546 
8547 
8548 
8601 to 8607 Carbon electrodes, carbon 
brushes, lamp carbons, 
battery carbons and other 
articles of graphite or 
other carbon, with or 
without metal, of a kind 
used for electrical 
purposes 
Electrical insulators of any 
material 
Insulating fittings for 
electrical machines, 
appliances or.equipment, 
being fittings wholly of 
insulating materials apart 
from any minor 
components of metal (for 
example, threaded 
sockets) incorporated 
during moulding solely for 
purposes of assembly 
other than insulators of 
heading No. 8546; 
electrical conduit tubing 
and joints therefor, of base 
metal lined with insulating 
material 
Electrical parts of 
machinery or apparatus, 
not specified or included 
elsewhere in this Chapter 
Railway or tramway 
locomotives, rolling-stock 
and parts thereof Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all materials used 
does not exceed 40% of the 
ex-works price of the 
product 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8608 
8609 
ex Chapter 87 
8709 
8710 Railway or tramway track 
fixtures and fittings; 
mechanical (including 
electro-mechan ical) 
signalling, safety or traffic 
control equipment for 
railways, tramways, roads, 
inland waterways, parking 
facilities, port installations 
or airfields; parts of the 
foregoing 
Containers (including 
containers for the 
transport of fluids) 
especially designed and 
equipped for carriage by 
one or more modes of 
transport 
Vehicles other than 
railway or tramway 
rolling-stock, and parts 
and accessories thereof; 
except for heading Nos 
8709to8711,ex8712, 
8715 and 8716 for which 
the rules are set out below: 
Works trucks, self-
propelled, not fitted with 
lifting or handling 
equipment, of the type 
used in factories, 
warehouses, dock areas or 
airports for short distance 
transport of goods; 
tractors of the type used 
on railway station 
platforms; parts of the 
foregoing vehicles 
Tanks and other armoured 
fighting vehicles, 
motorized, whether or not 
fitted with weapons, and 
parts of such vehicles Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
valu of all the materials used 
does not exceed 40% of the 
ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
v.orks price of the product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
ILS -
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8711 Motorcycles (including 
mopeds) and cycles fitted 
with an auxiliary motor, 
with or without side-cars', 
side-cars: 
- With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity: 
~ Not exceeding 50 cc 
Exceeding 50 cc 
- Other 
ex 8712 Bicycles without ball 
bearines Manufacture in which: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture from materials 
not classified in heading No 
8714 Manufacture in which the 
value of all the materials 
used does not exceed 20% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used docs not exceed 30% of 
the ex-works price of the 
product 
.*>...;. 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
8715 
8716 
ex Chapter 88 
ex 8804 
8805 
Chapter 89 Baby carriages and parts 
thereof 
Trailers and semi-trailers; 
other vehicles, not 
mechanically propelled; 
parts thereof 
Aircraft, spacecraft, and 
parts thereof; except for 
heading Nos e.x8804 and 
8805 for which the rules 
are set out below: 
Rotochutes 
Aircraft launching gear; 
deck-arrestor or similar 
gear; ground flying 
trainers; parts of the 
foregoing articles 
Ships, boats and floating 
structures Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product • 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from materials 
of any heading including 
other materials of heading 
No. 8804 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, hulls of heading 
No. 8906 mav not be used Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
-•JoS-
HS heading 
No. 
(I) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 90 
9001 
9002 
9004 Optical, photographic, 
cinematographic, 
measuring, checking, 
precision, medical or • 
surgical instruments and 
apparatus; parts and 
accessories thereof; except 
for heading Nos 9001, 
9002,9004,ex9005, 
ex9006,9007, 9011, 
ex9014,9015 to 9020 and 
9024 to 9033 for which 
the rules are set out below 
Optical fibres and optical 
fibre bundles; optical fibre 
cables other than those of 
heading No. 8544; sheets 
and plates of polarizing 
material, lenses (including 
contact lenses), prisms, 
mirrors and other optical 
elements, of any material, 
unmounted, other than 
such elements of glass not 
optically worked 
Lenses, prisms, mirrors 
and other optical elements, 
of any materials, mounted, 
being parts of or fittings 
for instruments or 
apparatus, other than such 
elements of glass not 
optically worked 
Spectacles, goggles and 
the like, corrective, 
protective or other Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
2>C 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex 9005 
ex 9006 
9007 Binoculars, monoculars, 
other optical telescopes, 
and mountings therefor, 
except for astronomical 
refracting telescopes and 
mountings therefor 
Photographic (other than 
cinematographic) cameras; 
photographic flashlight 
apparatus and flashbulbs 
other than electrically 
ignited flashbulbs 
Cinematographic cameras 
and projectors, whether or 
not incorporating sound 
recording or reproducing 
apparatus Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used dpes not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used Manufacture in' which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
34 -
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9011 
ex 9014 
9015 
9016 
9017 Compound optical 
microscopes, including 
those for 
photom icrography, 
cinephotomicrography or 
micrcprojection 
Other navigational 
instruments and 
appliances 
Surveying (including 
photogrammetrical 
surveying), hydrographie, 
océanographie; 
hydrological, 
meteorological or 
geophysical instruments 
and appliances, excluding 
compasses; rangefinders 
Balances of a sensitivity 
of 5 eg or better, with or 
without weights 
Drawing, marking-out or 
mathematical calculating 
instruments (for example, 
drafting machines, 
pantographs, protractors, 
drawing sets, slide rules, 
disc calculators); 
instruments for measuring 
length, for use in the hand 
(for example, measuring 
rods and tapes, 
micrometers, callipers), 
not specilied or included 
elsewhere in this Chapter Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
0*8-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9018 
9019 
9020 
9024 Instruments and 
appliances used in 
medical, surgical, dental 
or veterinary sciences, 
including scintigraphic 
apparatus, other electro­
medical apparatus and 
sight-testing instruments: 
- Dentists'chairs 
incorporating dental 
appliances or dentists' -
spittoons 
Other 
Mechanotherapy 
appliances; massage 
apparatus; psychological 
aptitude-testing apparatus; 
ozone therapy, oxygen 
therapy, aerosol therapy, 
artificial respiration or 
other therapeutic 
respiration apparatus 
Other breathing appliances 
and gas masks, excluding 
protective masks having 
neither mechanical parts 
nor replaceable filters 
Machines and appliances 
for testing the hardness, 
strength, compressibility, 
elasticity or other 
mechanical properties of 
materials (for example, 
metals, wood, textiles, 
paper, plastics) Manufacture from materials 
of any heading, including 
other materials of heading 
No. 9018 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 4C% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 
0rG 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9025 
9026 
9027 
9028 Hydrometers and similar 
floating instruments, 
thermometers, pyrometers, 
barometers, hygrometers 
and psychrometers, 
recording or not, and any 
combination of these 
instruments 
Instruments and apparatus 
for measuring or checking 
the flow, level, pressure or 
other variables of liquids 
or gases (for example, 
flow meters, level gauges, 
manometers, heat meters), 
excluding instruments and 
apparatus of heading No. 
9014, 9015, 9028 or 9032 
Instruments and apparatus 
for physical or chemical 
analysis (for example, 
polarimeters, 
refractometers, 
spectrometers, gas or 
smoke analysis apparatus); 
instruments and apparatus 
for measuring or checking 
viscosity, porosity, 
expansion, surface tension 
or the like; instruments 
and apparatus for 
measuring or checking 
quantities of heat, sound 
or light (including 
exposure meters); 
microtomes 
Gas, liquid or electricity 
supply or production 
meters, including 
calibrating meters 
therefor: 
- Parts and accessories Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
h. 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9029 
9030 
9o: 
9032 - Other 
Revolution counters, 
production counters, 
taximeters, milometers, 
pedometers and the like; 
speed indicators and 
tachometers, other than 
those of heading Nos. 
9104 or 9015; 
stroboscopes 
Oscilloscopes, spectrum 
analysers and other 
instruments and apparatus 
for measuring or checking 
electrical quantities, 
excluding meters of 
heading No. 9028; 
instruments and apparatus 
for measuring or detecting 
alpha, beta, gamma, X-
ray, cosmic or other 
ionizing radiations 
Measuring or checking 
instruments, appliances 
and machines, not 
specified or included 
elsewhere in this Chapter; 
profile projectors 
Automatic regulating or 
controlling instruments 
and apparatus Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% ot 
the ex-works price of the 
product 
-2AU 
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9033 
ex Chapter 91 
9105 
9109 
9110 Parts and accessories (not 
specified or included 
elsewhere in this Chapter) 
for machines, appliances, 
instruments or apparatus 
of Chapter 90 
Clocks and watches and 
parts thereof; except for 
heading Nos 9105 and 
9109 to 9113 for which 
the rules are set out below 
Other clocks 
Clock movements, 
complete and assembled 
Complete watch or clock 
movements, unassembled 
or partly assembled 
(movement sets); 
incomplete watch or clock 
movements, assembled; 
rough watch or clock 
movements Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating 
materials used 
Manufacture: 
- in which the value of all 
the materials used does not 
exceed 40% of the ex-
works price of the product, 
and 
- where, within the above 
limit, the materials 
classified within heading 
No. 9114 are only used up 
to a value of 10% of the 
ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
-2X1 _ 
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9111 
9112 
9113 
Chapter 92 
Chapter 93 Watch cases and parts 
thereof 
Clock cases and cases of a 
similar type for other 
goods of this Chapter, and 
parts thereof 
Watch straps, watch bands 
and watch bracelets, and 
parts thereof: 
- Of base metal, whether 
or not plated, or of clad 
precious metal 
Other 
Musical instruments; parts 
and accessories of such 
articles 
Arms and ammunition; 
parts and accessories 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 40% of the ex-
works price of the product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
produc 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 
-111-
HS heading 
No. 
0) Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
ex Chapter 94 
ex 9401 and 
ex 9403 
9405 Furniture; bedding, 
mattresses, mattress 
supports, cushions and 
similar stuffed 
furnishings; lamps and 
lighting fittings, not 
elsewhere specified or 
included; illuminated 
signs, illuminated 
nameplates and the like; 
prefabricated buildings; 
except for heading Nos 
9401,ex9403, 9405 and 
9406 for which the rules 
are set out below: 
Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight of 
300 g/m2 or less 
Lamps and lighting 
fittings including 
searchlights and spotlights 
and parts thereof, not 
elsewhere specified or 
included; illuminated 
signs, illuminated name-
plates and the like, having 
a permanently fixed light 
source, and parts thereof 
not elsewhere specified or 
included Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which all the 
materials used are classified 
in a heading other than that 
of the product 
or 
Manufacture from cotton 
cloth already made up in a 
form ready for use of 
heading No. 9401 or 9403, 
provided: 
- its value does not exceed 
25% of the ex-works price 
of the product, and 
- all the other materials 
used are already 
originating and are 
classified in a heading 
other than heading No. 
9401 or 9403 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
~QAL( -
HS heading 
No. 
(1) Description of product 
(2) Working or processing carried out on non-originatino 
materials that confers originating status 
(3) or (4) 
9406 
ex Chapter 95 
9502 
ex 9506 
ex Chapter 96 
ex 9601 and 
ex 9602 
ex 9603 Prefabricated buildings 
Toys, games and sports 
requisites; parts and 
accessories thereof; except 
for heading Nos 9503 and 
9606 for which the rules 
are set out below: 
Other toys; reduced-size 
("scale") models and 
similar recreational 
models, working or not; 
puzzles of all kinds 
Articles and equipment for 
gymnastics, athletics, 
other sports (excludind 
table tennis) or outdoor 
games not specified or 
included elsewhere in this 
chapter; swimming pools 
and paddling pools 
Miscellaneous 
manufactured articles; 
except for heading Nos ex 
9601, ex 9602, ex 9603, 
9605, 9606, 9612, ex9613 
and ex 9614 for which the 
rules are set out below 
Articles of animal, 
vegetable or mineral 
carving materials 
Brooms and brushes 
(except for besoms and the 
like and brushes made 
from marten or squirrel 
hair), hand-operated 
mechanical lloor 
sweepers, not motorized, 
paint pads and rollers, 
squeegees and mops Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-
works price of the product 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. 
However, roughly shaped 
blocks for making golf club 
heads mav be used 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
Manufacture from "worked" 
carving materials of the 
same heading 
Manufacture in which the 
value of all the materials 
used does not exceed 50% of 
the ex-works price of the 
product 
- wS 
Description of product 
(2) Working or processing carried out on non-originating 
materials that confers originating status 
(3) or (4) 
9605 
9606 
9612 
ex 9613 
ex 9614 
Chapter 97 Travel sets for personal 
toilet, sewing or shoe or 
clothes cleaning 
Buttons, press-fasteners, 
snap-fasteners and press-
studs, button moulds and 
other parts of these 
articles; button blanks 
Typewriter or similar 
ribbons, inked or 
otherwise prepared for 
giving impressions, 
whether or not on spools 
or in cartridges; ink-pads, 
whether or not inked, with 
or without boxes 
Lighters with piezo-igniter 
Smoking pipes and pipe 
bowls 
Works of art, collectors' 
pieces and antiques Each item in the set must 
satisfy the rule, which would 
apply to it if it were not 
included in the set. 
However, non-originating' 
articles may be incorporated, 
provided their total value 
does not exceed 15% of the 
ex-works price of the set 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product, and 
- the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 
Manufacture in which the 
value of all the materials of 
heading No. 9613 used does 
not exceed 30% of the ex-
works price of the product 
Manufacture from roughly 
shaped blocks 
Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
-3JG-
ANNEX III 
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. 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, size for 
writing, not containing mechanical pulp and weighing not less than 25 g/m2. It 
shall have a printed green guilloche pattern background making any falsification by 
mechanical or chemical means apparent to the eye. 
3. The competent authorities of the Member States of the Community and of Tunisia 
may reserve the right to print the certificates themselves or may have them printed 
by approved printers. In the latter case each certificate must include a reference to 
such approval. Each certificate must bear the name and address of the printer or a 
mark by which the printer can be identified. It shall also bear a serial number, 
either printer or not, by which it can be identified. 
•-b-i 
MOVEMENT CERTIFICATE 
1. Exporter (Name, fun address, country) 
3. Consignee (Name, ful address, country) (Optional) EUR.1 No A 000.000 
See notes overleaf before completing thle form 
2. Certificate used In preferential trade between 
and 
(Insert appropriate countries, groups of countries or territories) 
4. Country, group of countries 
or territory In which the 
products BTB considered as 
originating 5. Country, group of countries 
or territory of destination 
6. Transport details (Optional) 7. Remarks 
8. Item number; Makes and numbers; Number and kind of packages ('); Description of goods 9. Gross 
weight (kg) 
or other 
measure 
(litres, 
m', etc.) 10. Invoices 
(Optional) 
11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (a) 
Form No 
Customs office 
Issuing country or territory 
Dale 
I Ciicr.MijKi) 12. DECLARATION BY THE EXPORTER 
I, the undersigned, declare that the goods 
described above meet-the conditions required 
for the issue of this certificate. 
Place end dale 
13. REQUEST FOR VERIFICATION, to: 14. RESULT OF VERIFICATION, 
Verification carried out shows that this certificate (') 
|—i was issued by the customs office indicated and that 
•—* the information contained therein is accurate 
r—| does not meet the requirements as to authenticity and 
Verification of the authenticity and accuracy of this certificate accuracy (see remarks appended) 
is requested 
(Place and date) (Place and date) 
Stamp Stamp 
(Signature) (Signature) 
(') Insert X in the appropriate box. 
NOTES 
1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect 
particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
cate and endorsed by the customs authorities of the issuing country or territory. 
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. 
A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as 
to make any later additions impossible. 
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified. 
Q /«/ k 
APPLICATION FOR A MOVEMENT CERTIFICATE 
1. Exporter (Name, full address, country) EUR.1 No A 000.000 
See notes overleaf before completing this form 
3. Consignee (Name. lui address, country) (Optional) 2. Application for a certificate to be used in preferential trade 
between 
and 
(Insert appropriate countries, groups of countries or territories) 
6. Transport details (Optional) 4. Country, group of countries 
or territory in which the 
products are considered as 
originating 5. Country, group of countries 
or territory of destination 
7. Remarks 
8. Item number; Makes end numbers; Number and kind of packages ('); Description of goods 9. Gross 
weight (kg) 
or other 
measure 
(litres, 
m\ etc.) 10. Invoices 
(Optional) 
DECLARATION BY THE EXPORTER 
I, the undersigned, exporter of the goods described overleaf, 
DECLARE that the goods meet the conditions required for the issue of the attached certificate; 
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions: 
SUBMIT the following supporting documents ('): 
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require 
for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my 
accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities; 
REQUEST the issue of the attached certificate for these goods. 
(Place and date) 
(Signature) 
I1) for «.•**mi.ii«_- <niy<ji; o ..cunwnls. movonif-nl certificates, invoices. manuinCiun-.r 5, Gft'.ia'alionr,. etc . rolening to i*!<? products ur.t-d in manufacture or to :he (iCOdr 
IVt>pO!K'l'. ID !!:•: :.r'*"- >".•!•;. 
ANNEX IV 
Declaration referred to in Article 27 
I, the undersigned, exporter of the goods covered by this document declare that except where otherwise 
indicated (1), the goods meet the conditions to obtain originating status in preferential trade with: 
The European Community / Tunisia (2) 
and that the country of origin of the goods is: 
Tunisia / The European Community (2) 
(place and date) 
(Signature) 
(The signature must be followed by 
the name of the signatory in clear 
script) 
(1) When an invoice also includes products not originating in the Community, the exporter must clearly 
indicate them. 
(2) Delete where necessary 
(3) Reference can be made to a specific column of the invoice in which the country of origin of each 
product is entered. 
ot*|- -i;L*' 
ANNEX V 
Specimen impression of the stamp mentioned in Article 21 (3) (b) 
30 mm --
(') Initials or coat of arms of the exporting Slate. 
(2) Such information as is necessary for the identification of the approved exporter. 
- .n;\ 
ANNEX VI 
Specimen of declaration 
I, the undersigned, declare that the goods listed on this invoice were obtained in 
and (as appropriate): 
(a) (') satisfy the rules on the definition of the concept of 'wholly obtained products* 
(b) (') were produced from the following products: 
Description Country of origin P) Valued 
and have undergone the following processes: 
(indicate processings) 
Done at 
' ..<••.:•••, ,. ;! •„..--. :•. IT; I!..-(Signature) 
-Uf-
ANNEX VII 
* 1. Supplier {') 
' 2. Consignee (') INFORMATION CERTIFICATE 
to facilitate the issue of a 
MOVEMENT CERTIFICATE 
for preferential trade between the 
EUROPEAN ECONOMIC 
j , COMMUNITY 
i and 
3. Processor (") 4. State in which the working or processing has been 
carried our 
6. Cusroms office of importation (2) 
7. Import document (?) 
Form No ,. 
Series 
Date 5. For official use 
GOODS SENT TO THE MEMBER STATE OF DESTINATION 
8. Marks, numbers, 
quantity and kind of 
package 9. J a riff heading number snd description of eoodi 10. Quantity (\ 
11. Value {*; 
IMPORTED GOODS USED 
16. Nature of the working or processing carried out 
17. Remarks 
18- CUSTOMS ENDORSEMENT 
Declaration certified 
Document 
Form No 
Customs office 
Date [ 1 I Î j 19. DECLARATION BY THE SUPPLIER 
1, the undersigned, declare that the information on 
this certificate is accurate 
(Place; <!>*«:> 
! Oîftc.j! 
') (•• î'; Ci '•••" W to..in. 
de? c\ 
REQUEST FOR VERIFICATION 
The undersigned customs official requests verification of the 
authenticity and accuracy of this information certificate 
Official 
tramp (Place and date) 
(Official's signature) RESULT OF VERIFICATION 
Verification carried out by the undersigned customs official 
shows that this information certificate: 
(a) was issued by the customs office indicated and that the 
information contained therein is accurate (•) 
(b) docs not meet the requirements as to authenticity and 
accuracy (see notes appended) (*) 
Official 
stamp (Place and date) 
(Official's signature) 
[*) Delete where not applicable. 
CROSS REFERENCES 
(1) Name of individual or business and full address. 
(2) Optional information. 
(s) Kg, hi, ms or other measure. 
(*) Packaging shall be considered as forming a whole with the goods contained therein. However, 
this provision shall not apply to packaging which is nor of the normal type for the article 
packed, and which has a lasting utility value of its own, apart from its function as packaging. 
(') Complete if necessary. In the event that: 
- the goods originate in a countrv covered by the Agreement or Convention concerned: 
indicate the country; 
- the products originate in another country: indicate 'third country". 
(") The \alue must be indicated in accordance with the provisions on rules of origin. 
n$ b-
ANNEX VIII 
Joint declaration on Article 1 
The parties agree that the provisions of Article 1 e) of the Protocol shall not prejudice the 
right of Tunisia to benefit from special and differential treatment and other derogations 
accorded to developing countries by the agreement on implementation of Article VII of 
the General Agreement on Tariffs and Trade. 
Joint declaration on Articles 19 and 33 
The parties agree to the necessity to establish Explanatory Notes to the provisions of 
Article 19(1) b) and Article 33(1) and (2) of the Protocol. 
Joint declaration on Article 39 
For the implementation of Article 39 of this Protocol, the Community is prepared to 
examine any request from Tunisia for derogations to the rules of origin after the signature 
of the Agreement. 
PROTOCOL 5 
ON MUTUAL ASSISTANCE IN CUSTOMS MATTERS BETWEEN THE 
ADMINISTRATIVE AUTHORITIES 
5-3/ 
Article 1 
Definitions 
For the purposes of this Protocol: 
(a) "customs legislation" shall mean any legal or regulatory provision applicable 
in the territory of the Contracting Parties governing the import, export, transit 
of goods and their placing under any customs procedure, including measures 
of prohibition, restriction and control adopted by the Parties concerned; 
(b) "applicant authority" shall mean a competent administrative authority which 
has been appointed by a Contracting Party for this purpose and which makes 
a request for assistance in customs matters; 
(c) "requested authority" shall mean a competent administrative authority which 
has been appointed by a Contracting Party for this purpose and which receives 
a request for assistance in customs matters; 
(d) "personal data" shall mean any data relating to an identified or identifiable 
natural person. 
Article 2 
Scope 
1. The Contracting Parties shall assist each other, within their competences, according 
to the procedures and under the conditions laid down in this Protocol, with a view 
to the prevention, investigation and detection of operations that contravene customs 
legislation. 
2. Assistance in customs matters, as provided for in this Protocol, applies to any 
administrative authority of the Contracting Parties which is competent for the 
application of this Protocol. It shall not prejudice the rules governing mutual 
assistance in criminal matters. Nor shall it cover information obtained under powers 
exercised at the request of the judicial authority, unless those authorities so agree. 
Article 3 
Assistance on request 
1. At the request of the applicant authority, the requested authority shall furnish it with 
all relevant information to enable it to ensure that customs legislation is correctly 
applied, including information regarding operations noted or planned which 
contravene or would contravene such legislation. 
2. At the request of the applicant authority, the requested authority shall inform it 
whether goods exported from the territory of one of the Contracting Parties have 
been properly imported into the territory of the other Party, specifying, where 
appropriate, the customs procedure applied lo the goods. 
3. At the request of the applicant authority, the requested authority shall keep 
surveillance, according to its own legislation, on: 
(a) natural or legal persons of whom there are reasonable grounds for believing that 
they are engaging in or have engaged in operations which contravene customs 
legislation; 
(b) places where stocks of goods have been assembled in such a way that there are 
reasonable grounds for supposing that they are intended as supplies for 
operations contrary to the legislation of the other Parties; 
(c) movements of goods notified as possibly involving operations that contravene 
customs legislation; 
(d) means of transport for which there are reasonable grounds for believing that 
they have been, are or may be used in the contravening of customs legislation. 
Article 4 
Spontaneous assistance 
The Contracting Parties shall provide each other, in accordance with their laws, rules 
and other legal instruments, with assistance if they consider that to be necessary for the 
correct application of customs legislation, particularly when they obtain information 
pertaining to: 
operations which contravene or they believe to be in contravention of such 
legislation and which may be of interest to the other Contracting Parties; 
new means or methods employed in realizing such operations; 
goods known to be involved in operations contravening customs legislation; 
natural or legal persons of whom there are reasonable grounds for believing that 
they are engaging in or have engaged in operations which contravene customs 
legislation; 
means of transport for which there are reasonable grounds for believing that 
they have been, are or may be used in the contravening of customs legislation. 
Article 5 
Delivery/Notification 
At the request of the applicant authority, the requested authority shall in accordance with 
its legislation take all necessary measures in order: 
- to deliver any document, 
- to notify any decision, 
falling within the scope of this Protocol to an addressee, residing or established in its 
territory. In such a case Article 6(3) is applicable. 
') \i 
Article 6 
Form and substance of requests for assistance 
1. Requests pursuant to this Protocol shall be made in writing. Documents deemed 
useful to help respond to such requests shall accompany the request. When required 
because of the urgency of the situation, oral requests may be accepted, but must be 
confirmed in writing immediately. 
2. Requests pursuant to paragraph 1 shall include the following information: 
(a) the applicant authority making the request; 
(b) the, measure requested; 
(c) the object of and the reason for the request; 
(d) the laws, rules and other legal elements involved; 
(e) indications as exact and comprehensive as possible on the natural or legal 
persons being the target of the investigations; 
(f) a summary of the relevant facts and of the enquiries already carried out, except 
in cases provided for in Article 5. 
3. Requests shall be submitted in an official language of the requested authority or in 
a language acceptable to such authority. 
4. If a request does not meet the formal requirements, its correction or completion may 
be demanded; the ordering of precautionary measures may, however, take place. 
Article 7 . 
Execution of requests 
1. In order to comply with a request for assistance, the requested authority shall 
proceed, within its competence and available resources, as though it were acting on 
its own account or at the request of other authorities of that same Contracting Party, 
by supplying information already possessed, by carrying out appropriate enquiries 
or by arranging for them to be carried out. This provision shall apply also to the 
administrative department to which the request has been addressed by the requested 
authority when the latter cannot act on its own. 
2. Requests for assistance will be executed in accordance with the laws, rules and other 
legal instruments of the requested Contracting Party. 
3. Duly authorized officials of a Contracting Party may, with the agreement of the other 
Contracting Party involved and within the conditions laid down by the latter, obtain 
from the offices of the requested authority or other authority for which the requested 
authority is responsible, information relating to the operations contravening or likely 
to contravene customs legislation which the applicant authority needs for the 
purposes of this Protocol. 
4. Officials of a Contracting Party may, with the agreement of the other Contracting 
Party involved and within the conditions laid down by the latter, be present at 
enquiries carried out in the latter's territory. 
Article 8 
Form in which information is to be communicated 
1. The requested authority shall communicate results of enquiries to the applicant 
authority in the form of documents, certified copies of documents, reports and the 
like. 
2. The documents provided for in paragraph 1 may be replaced by computerized 
information produced in any form for the same purpose. 
Article 9 
Exceptions to the obligation to provide assistance 
1. The Contracting Parties may refuse to give assistance as provided for in this 
Protocol, where to do so would: 
(a) be likely to prejudice Tunisia's sovereignty or that of a Member State of the 
Community whose assistance has been requested pursuant to this Protocol; or 
(b) be likely to prejudice their public policy, security or other essential interests; or 
(c) involve legislation other than customs legislation; or 
(d) violate an industrial, commercial or professional secret. 
2. Where the applicant authority asks for assistance which it would itself be unable to 
provide if so asked, it shall draw attention to that fact in its request. It shall then be 
left to the requested authority to decide how to respond to such a request. 
3. If assistance is denied, the decision and the reasons therefor must be notified to the 
applicant authority without delay. 
Article 10 
Obligation to observe confidentiality 
1. Any information communicated in whatsoever form pursuant to this Protocol shall 
be of a confidential nature. It shall be covered by the obligation of official secrecy 
and shall enjoy the protection extended to like information under the relevant 
legislation of the Contracting Party which received it and the corresponding 
provisions applying to the Community authorities. 
2. Personal data may be communicated only where the level of protection granted to 
persons laid down in the legislation of the Contracting Parties is equivalent. The 
XV, 
Contracting Parties must ensure at least a level of protection based on the principles 
contained in the Annex to this Protocol. 
Article 11 
Use of information 
1. Information obtained, including information relating to personal data, shall be used 
solely for the purposes of this Protocol and may be used within each Contracting 
Party for other purposes only with the prior written consent of the administrative 
authority, which furnished the information and shall be subject to any restrictions laid 
down by that authority. These provisions are not applicable when the information 
obtained for the purposes of this Protocol could also be used for the purposes of 
fighting against illicit trafficking of narcotic drugs and psychotropic substances. Such 
information may be communicated to other authorities directly involved in combating 
illicit drug traffic, within the limits of Article 2. 
2. Paragraph 1 shall not impede the use of information in any judicial or administrative 
proceedings subsequently instituted for failure to comply with customs legislation. 
The competent authority which provided the information shall be informed 
immediately of such use. 
3. The Contracting Parties may, in their records of evidence, reports and testimonies 
and in proceedings and charges brought before the courts, use as evidence 
information obtained and documents consulted in accordance with the provisions of 
this Protocol. 
Article 12 
Experts and witnesses 
1. An official of a requested authority may be authorized to appear, within the 
limitations of the authorization granted, as expert or witness in judicial or 
administrative proceedings regarding the matters covered by this Protocol in the 
jurisdiction of the other Contracting Party, and produce such objects, documents or 
authenticated copies thereof, as may be needed for the proceedings. The request for 
an appearance must indicate specifically on what matters and by virtue of what title 
çr qualification the official will be questioned. 
2. The authorized official shall enjoy the protection guaranteed by existing legislation 
to officials of the applicant authority on its territory. 
Article 13 
Assistance expenses 
The Contracting Parties shall waive all claims on each other for the reimbursement of 
expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to 
experts, witnesses, interpreters and translators who are not dependent upon public 
services. 
2% 
Article 14 
Implementation 
1. The implementation of this Protocol shall be entrusted to the national customs 
authorities of Tunisia on the one hand and the competent services of the Commission 
of the European Communities and, where appropriate, the customs authorities of the 
Member States on the other. They shall decide on all practical measures and 
arrangements necessary for its application, taking into consideration rules in the field 
of data protection. They may, through the Customs Cooperation Committee set up 
by Article 40 of Protocol 4, recommend to the Association Council, amendments 
which they consider should be made to this Protocol. 
2. The Contracting Parties shall consult each other and subsequently keep each other 
informed of the detailed rules of implementation which are adopted in accordance 
with the provisions of this Protocol. 
Article 15 
Complementarity 
1. This Protocol shall complement and not impede the application of any agreements 
on mutual assistance which have been concluded or may be concluded by individual 
or several Member States of the European Union and Tunisia. Nor shall it preclude 
more extensive mutual assistance granted under such agreements. 
2. Without prejudice to Article 11, these agreements do not prejudice Community 
provisions governing the communication between the competent services of the 
Commission and the customs authorities of the Member States of any information 
obtained in customs matters which could be of Community interest. 
Annex to the Protocol 
FUNDAMENTAL PRINCIPLES APPLICABLE 
TO DATA PROTECTION 
1. Personal data undergoing computer processing must be: 
(a) obtained and processed fairly and lawfully; 
(b) kept for explicit and legitimate purposes and not further used in a way 
incompatible with those purposes; 
(c) appropriate, relevant and not excessive in relation to the purposes for which 
they are collected; 
(d) accurate and, where necessary, kept up to date; 
(e) kept in a form which permits identification of the person concerned for no 
longer than is necessary for the procedure for which the data were collected. 
2. Personal data revealing racial origin, political or religious opinions or other beliefs, 
and data concerning a person's health or sex life, may not undergo computer 
processing except where suitable safeguards are provided by national law. These 
provisions apply also to personal data relating to criminal convictions. 
3. Appropriate security measures must be taken to ensure that personal data recorded 
in computer filing systems are protected against unlawful destruction or accidental 
loss and against unauthorized alteration, disclosure or access. 
4. Any person must have the right to: 
(a) establish whether personal data relating to him are kept in a computer filing 
system, the purposes for which they are mainly used and the identity and normal 
place of residence or work of the person responsible for the filing system; 
(b) obtain at reasonable intervals, and without excessive delay or expense, 
confirmation as to the existence of a computer filing system containing personal 
data relating to him and communication of such data in an intelligible form; 
(c) obtain, as appropriate, the rectification or erasure of such data where they have 
been processed in violation of the provisions laid down by the national 
legislation applying the fundamental principles contained in paragraphs 1 and 2 
of this Annex; 
(d) have access to legal remedies if no action is taken on a request for 
communication or, where appropriate, the communication, rectification or 
erasure referred to in paragraphs (b) and (c) above. 
5.1 Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are 
allowed only in the cases below. 
- 23* _ 
5.2 Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be 
allowed where provided for in the legislation of the Contracting Party and where 
such derogation constitutes a necessary measure in a democratic society and is 
intended to: 
(a) safeguard national security, public order or a State's financial interests or 
prevent criminal offences; 
(b) protect the data subjects, or the rights and freedoms of others. 
5.3 In the case of computerized filing systems containing personal data used for 
statistical purposes or scientific research, the rights referred to in 
paragraphs 4(b), (c) and (d) of this Annex may be restricted by law where such 
use is clearly unlikely to constitute an invasion of privacy of the data subjects. 
6. No provision in this Annex is to be interpreted as restricting or prejudicing a 
Contracting Party's power to grant data subjects wider protection than provided for 
in this Annex. 
-im 
JOINT DECLARATIONS 
Joint declaration relating to Article S 
1. The Parties hereby agree that political dialogue at ministerial level should take place at 
least once a year. 
2. The Parties consider that political dialogue should be- established between the 
European Parliament and the Tunisian Chamber of Deputies. 
Joint declaration relating to Article 10 
The two Parties hereby agree to establish jointly the separate specification by Tunisia of an 
agricultural component in the import duties in force on goods originating in the Community 
before the entry into force of the Agreement in respect of the products appearing in list 2 in 
Annex 2 to the Agreement. 
This principle will also apply to the products appearing in list 3 in Annex 2 to the Agreement 
before elimination of the industrial component begins. 
Should Tunisia raise the duties in force on 1 January 1995 for the products mentioned above 
owing to the agricultural component, it will accord the Community a 25% reduction on the 
increase in duties. 
Joint declaration relating to Article 39 
Under the Agreement, the Parties agree that intellectual, industrial and commercial property 
comprises, in particular, copyright, including copyright in computer programs, and 
neighbouring rights, commercial trademarks and geographical descriptions including 
designation of origin, industrial designs and models, patents, configuration plans 
(topographies) of integrated circuits, protection of undisclosed information and protection 
against unfair competition in accordance with Article 10(a) of Paris Convention for the 
Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union). 
Joint declaration relating to Article 42 
The Contracting Parties reaffirm the importance they attach to decentralized cooperation 
programmes as an additional means of promoting exchange of experience and transfer of 
knowledge in the Mediterranean region and between the European Community and its 
partners. 
Joint declaration relating to Article 49 
The Contracting Parties recognize the need to modernize the Tunisian productive-sector in 
order to adapt it better to the realities of the international and the European economy. 
The Community will give its support to Tunisia in implementing a support programme in the 
industrial sectors to benefit from restructuring and updating in order to cope with difficulties 
which may stem from the liberalization of trade and in particular the dismantling of tariffs. 
-â# 
Joint declaration relating to Article 50 
The Contracting Parties attach importance to boosting the flow of direct investment to 
Tunisia. 
They agree to expand Tunisia's access to Community investment promotion instruments in 
accordance with the relevant Community provisions. 
Joint declaration relating to Article 64 
Without prejudice to the conditions and procedures applicable in each Member State, the 
Parties will examine the matter of access to a Member State's labour market of the spouse and 
children, legally resident under family reunification arrangements, of Tunisian workers 
legally employed on the territory of a Member State, except for seasonal workers, those on 
secondment or on placement, for the duration of the worker's authorized stay. 
Interpretative joint declaration relating to Article 64 
With regard to the absence of discrimination as regards redundancy, Article 64(1) may not be 
invoked to obtain renewal of a residence permit. The granting, renewal or refusal of a 
residence permit shall be governed by the legislation of each Member State and the bilateral 
agreements and conventions in force between Tunisia and the Member State. 
Joint declaration relating to Article 65 
It is understood that the term "members of their family" shall be defined according to the 
national legislation of the host country concerned. 
Joint declaration relating to Articles 34. 35. 76 and 77 
If, during the progressive implementation of the Agreement, Tunisia experiences serious 
balance of payments difficulties, Tunisia and the Community may hold consultations to work 
out the best ways and means of helping Tunisia cope with these difficulties. 
Such consultations will take place in conjunction with the International Monetary Fund. 
Joint declaration relating to textiles 
It is understood that the arrangements for textile products will be the subject of a special 
protocol, to be concluded by 31 December 1995, on the basis of the provisions of the 
arrangement in force in 1995. 
DFCIARATION BY THE EUROPEAN COMMUNITY 
Declaration relating to Article 29 
If Tunisia concludes agreements with other Mediterranean countries with a view to 
establishing free trade, the European Community is willing to consider cumulation of origin in 
its trade with those countries. 
DECLARATIONS BY TUNISIA 
Declaration on safeguarding Tunisia's interests 
Tunisia wishes its interests be taken into account where any concessions and advantages are 
granted to other Mediterranean non-member countries under future agreements concluded 
between those countries and the European Community. 
Declaration concerning Article 69 
- Considering family reunification as basic right of Tunisian workers residing abroad, 
- Bearing in mind that this right is a key factor in maintaining the balance of the family and 
guaranteeing success at school and the children's socia) and occupational integration, 
- Notwithstanding the bilateral agreements concluded between Tunisia and certain Member 
States of the European Union, 
Tunisia wishes the question of family reunification to be the subject of in-depth discussions 
with the Community with a view to easing and improving the conditions for family 
reunification. 
FINANCIAL STATEMENT 
1. Budget heading: Chapter 12, Article 120. 
2. Legal basis: Article 238 of the Treaty. 
3. Title of proposed operation: adoption of a proposal for a Decision of the Council and the 
Commission on the conclusion of the Euro-Mediterranean Agreement establishing an 
association between the European Communities and their Member States, of the one pan, 
and the Republic of Tunisia, of the other part. 
4. Objective: to strengthen relations between the European Union and Tunisia on a partnership 
basis. 
5. Method of calculating possible losses of customs revenue owing to the new liberalization 
measures provided for in the association agreement. 
Goods CN code Quota orPeriod %duty Duty ex-Estimaied 
reference quota orcost in 
quantity reference ECU/T 
(tonnes) quantity constant 
prices Loss of 
revenue in 
atECU 
Flowers 060310 
New potatoes 07019051 
Almonds 
other thanex 0802 
bitter 
Fresh oranges 
ex080510 750 
774 
796 
818 
840 
12 4001 
12 850 
13 300 
13 750 
14 200 
1000 
1030 
1060 
1090 
1 120 
9412 
1 882 
2 823 
3 764 1996 
1997 
1998 
1999 
2000 
1996 
1997 
1998 
1999 
2000 
1996 
1997 
1998 
1999 
2000 
1997 
1998 
1999 
2000 15.6 
14.2 
12.8 
11.0 
10.0 
8.5 
7.9 
7.4 
6.8 
6.3 
2 
2 
2 
2 
2 
+/-3 
+/-3 
+/-3 
+/-3 2 303 
2 303 
2 303 
2 303 
2 303 
381 
381 
381 
381 
381 
1 210 
1210 
1210 
1210 
1 210 
440 
440 
440 
440 296 451 
253 118 
234 648 
209 653 
193 452 
401 574 
384 424 
370 582 
324 264 
333 354 
24 200 
24 928 
25 652 
26 378 
27 104 
12421 
24 842 
37 263 
49 684 
I Amount of quota exceeds current reference quantity. 
2Amount of quota exceeds current quota. Q t/| ^ 
Goods CN code 
Oranges otherex080510 
than fresh 
Fresh apricots 
080910 
Tomato 
concentrate 
200290 Quoia 
reference 
quantity 
(tonnes) 
1500 
1545 
1590 
1635 
1680 
2 060 
2 060 
2 120 
2 180 
2 240 
2000 
2 060 
2 120 
2 180 
2 240 orPcriod % duly 
1996 
1997 
1998 
1999 
2000 
1996 
1997 
1998 
1999 
2000 
1996 
1997 
1998 
1999 
2000 Duty ex-Estimated cost Loss ol 
quota. orin revenue in 
reference ECU/T " atECU 
quantity constant 
prices 
18.6 
17.9 
17.2 
163 
16.0 
23.4 
22.6 
21.8 
21.0 
20.0 
16.8 
16.2 
15.6 
15.0 
14.4 513 
513 
513 
513 
513 
18169 
1 869 
1869 
1869 
1869 
742 
742 
742 
742 
742 143 127 
141 873 
140295 
138 394 
137 894 
874 692 
870 131 
863 777 
855 628 
837 312 
249 312 
247 620 
245 394 
245 634 
216 260 
Other products benefiting from liberalization measures: asparagus, fennel, cucumbers, parsley, 
celery, garlic: the current low volume of trade cannot be taken as. a basis for evaluating 
potential losses of customs revenue. 
Potential customs revenue losses over and above those incurred under the present system are 
estimated at ECU 9 447 540 for the period 1996-2000 with the application of the new 
liberalization measures. 
2H(o 
ISSN 0254-1475 
COM(95) 235 final 
DOCUMENTS 
EN 11 
Catalogue number : CB-CO-95-269-EN-C 
ISBN 92-77-89574-8 
Office for Official Publications of the European Communities 
L-2985 Luxembourg