This Decision is addressed to the Commission.

Minor technical changes to the Decision may be agreed by the representatives of the Union in the Committee on Customs.

The position to be taken on the Union's behalf in the first meeting of the Committee on Customs shall be based on the draft Decision of the Committee on Customs attached to the present Decision.

(7)To provide equal treatment of the economic operators in both Parties as regard the certification of the origin, Protocol 1 should be amended so that each Party may decide, according to its laws and regulations, which exporter may self-certify the origin of its originating goods. This will allow in the Union that the origin of the goods is certified by registered exporters instead of by approved exporters, similarly to the system applied by Singapore in the context of the Agreement.

(6)The scope of the annual quotas set out in Annex B(a) for canned luncheon meat, curry fish balls and cuttlefish balls should be expanded in order to allow Singaporean exporters to use them.

(5)Amendments were introduced on 1 January 2012, on 1 January 2017 and on 1 January 2022 in relation to the nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (‘HS’). The Decision is needed to update Protocol 1 and its annexes to reflect the latest version of the HS.

(4)It is appropriate to establish the position to be taken on the Union's behalf in the Committee on Customs, as the Decision will be binding on the Union.

(3)The Committee on Customs, during its first meeting, is to adopt a Decision amending Protocol 1 and its annexes.

(2)Pursuant to Article 34 of Protocol 1 to the Agreement, the Committee on Customs may adopt Decisions to amend the provisions of Protocol 1.

(1)he Free Trade Agreement between the European Union and the Republic of Singapore (‘the Agreement’) was concluded by the Union by Council Decision (EU) 2019/1875 and entered into force on 21 November 2019.

Having regard to the proposal from the European Commission,

Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,

on the position to be taken on behalf of the European Union in the Committee on Customs established under the Free Trade Agreement between the European Union and the Republic of Singapore, as regards the amendment of Protocol 1 concerning the definition of ‘originating products’ and methods of administrative cooperation

As the act of the Committee on Customs will amend Protocol 1, and its annexes, of the Free Trade Agreement between the European Union and the Republic of Singapore, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

The legal basis of the proposed decision should be the first subparagraph of Article 207(4) TFEU, in conjunction with Article 218(9) TFEU.

Therefore, the substantive legal basis of the proposed decision is the first subparagraph of Article 207(4) TFEU.

The main objective and content of the envisaged act relate to the common commercial policy.

The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.

Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.

The envisaged act does not supplement or amend the institutional framework of the Agreement.

The act which the Committee on Customs is called upon to adopt constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with Article 34 of Protocol 1 of the Free Trade Agreement between the European Union and the Republic of Singapore.

The Committee on Customs is a body set up by an agreement, namely the Free Trade Agreement between the European Union and the Republic of Singapore.

The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’.

Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

The position to be taken on the Union's behalf in the Committee on Customs shall be based on the draft Decision of the Committee on Customs attached to this Decision.

3.Position to be taken on the Union's behalf

The envisaged act will become binding on the parties in accordance with Article 34 of Protocol 1 of the Agreement, and with the JOINT DECLARATION CONCERNING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN PROTOCOL 1 of Protocol 1. .

–Expanding the scope of the following 3 origin quota applicable for products originating in Singapore imported in the EU: canned luncheon meat, curry fish balls, cuttlefish balls.

–Replacing, for EU exporters, the system of self-certification of origin of goods by approved exporters with a system of self-certification of origin of goods by registered exporters (the ‘REX system’);

–Updating Protocol 1 to the latest version of the nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System the Harmonized System;

The purpose of the envisaged act is to amend Protocol 1 on the following elements:

During its first meeting, the Committee on Customs is to adopt a Decision amending Protocol 1 of the FTA concerning the definition of ‘originating products’ and methods of administrative cooperation, and its annexes.

2.3.The envisaged act of the Decision of the Committee on Customs amending Protocol 1 of the FTA concerning the definition of ‘originating products’ and methods of administrative cooperation

Article 34 (‘Amendments to this Protocol’) of Protocol 1 provides that ‘The Parties, by decision in the Committee on Customs established pursuant to Article 16.2 (Specialised Committees), may amend the provisions of this Protocol.’ .

The Committee on Customs is established pursuant to Article 16.2 (Specialised Committees) of the Agreement and shall consist of representatives of the customs and other competent authorities of the Parties. The Committee on Customs shall ensure the proper functioning of Chapter 6 on Customs and Trade Facilitation, Protocol 1 and any additional provisions relating to customs that the Parties may agree on.

EU Member States endorsed the trade agreement on 8 November 2019. It entered into force on 21 November 2019.

The Free Trade Agreement between the European Union and the Republic of Singapore (‘the Agreement’) was signed on 19 October 2018. The European Parliament gave its consent to the agreement on 13 February 2019.

2.1.The Free Trade Agreement between the European Union and the Republic of Singapore

This proposal concerns the decision establishing the position to be taken on the Union's behalf in the Committee on Customs established by the Free Trade Agreement between the European Union and the Republic of Singapore in connection with the envisaged adoption of a Decision of the Committee on Customs amending Protocol 1 of the FTA concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

on the position to be taken on behalf of the European Union in the Committee on Customs established under the Free Trade Agreement between the European Union and the Republic of Singapore, as regards the amendment of Protocol 1 concerning the definition of ‘originating products’ and methods of administrative cooperation

EUROPEAN COMMISSION Brussels, 8.11.2022 COM(2022) 572 final ANNEX

to the COUNCIL DECISION on the position to be taken on behalf of the European Union in the Committee on Customs established under the Free Trade Agreement between the European Union and the Republic of Singapore, as regards the amendment of Protocol 1 concerning the definition of ‘originating products’ and methods of administrative cooperation



DECISION No 2022/01



of the Committee on Customs of the Free Trade Agreement between the European Union and the Republic of Singapore of …



modifying certain elements in Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative co-operation and its Annexes The Committee on Customs, Having regard to the Free Trade Agreement (hereinafter, ‘the Agreement’) between the European Union and the Republic of Singapore, and in particular Article 34 of Protocol 1 and Article 16.2 of the Agreement, Whereas: (1)Article 34 (Amendments to this Protocol) of Protocol 1 to the Agreement provides that the Parties may, by decision in the Committee on Customs established pursuant to Article 16.2 (Specialised Committees) of the Agreement, amend the provisions of Protocol 1 to the Agreement. (2)Amendments were introduced on 1 January 2012, on 1 January 2017 and on 1 January 2022 in relation to the nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (‘HS’). The Parties have agreed to update Protocol 1 to reflect the HS 2022. (3)The Parties have agreed to modify the scope of the annual quotas set out in Annex B(a) for canned luncheon meat, curry fish balls and cuttlefish balls. (4)Article 17 (Conditions for Making Out an Origin Declaration) of Protocol 1 establishes that an origin declaration may be made out, in the European Union by, inter alia, an exporter who is an approved exporter, and in Singapore by, inter alia, a registered exporter. To provide equal treatment of the economic operators in both Parties, Protocol 1 shall be amended so that each Party may decide, according to its laws and regulations, which exporter may make out an origin declaration. For that purpose, a definition for ‘exporter’ would therefore be necessary. (5)Considering the new definition of ‘exporter’, the term ‘exporter’ in the definition of ‘consignment’, Article 13 (Non Alteration), and Article 14 (Exhibitions) of Protocol 1 needs to be replaced by the term ‘consignor’. (6)Paragraph 5 of Article 17 (Conditions for Making Out an Origin Declaration) provides that an origin declaration shall bear the original signature of the exporter in manuscript. The Parties have agreed to waive this requirement to facilitate trade and to decrease the administrative burden of benefitting from the tariff preferences of the Agreement. (7)There is a need to clarify in the definition of ‘ex-works price’ how the term ‘manufacturer’ is to be understood when the last working or processing is subcontracted. (8)Considering that both Parties shall apply a system of registered exporters, the document on origin made out in the Parties should be renamed from ‘origin declaration’ to ‘statement on origin’ (9)As a transitional measure, it should be provided that for a period of 3 months starting from the date of entry into force of this Decision, Singapore will accept origin declarations made out in accordance with Article 17 (Conditions for Making Out an Origin Declaration) and Article 18 (Approved Exporter) of Protocol 1 to the Agreement in force prior to the date of entry into force of this Decision. (10)Protocol 1 to the Agreement and several of its Annexes should therefore be modified. HAS ADOPTED THIS DECISION: Article 1 Protocol 1 to the Agreement is amended as follows: (1)The table of contents of Protocol 1 is replaced by the following:

‘TABLE OF CONTENTS SECTION 1 GENERAL PROVISIONS ARTICLE 1 Definitions SECTION 2 DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ ARTICLE 2 General requirements ARTICLE 3 Cumulation of Origin ARTICLE 4 Wholly Obtained Products ARTICLE 5 Sufficiently Worked or Processed Products ARTICLE 6 Insufficient Working or Processing ARTICLE 7 Unit of Qualification ARTICLE 8 Accessories, Spare Parts and Tools ARTICLE 9 Sets

ARTICLE 10 Neutral Elements ARTICLE 11 Accounting Segregation SECTION 3 TERRITORIAL REQUIREMENTS ARTICLE 12 Principle of Territoriality ARTICLE 13 Non Alteration ARTICLE 14 Exhibitions SECTION 4 DRAWBACK OR EXEMPTION ARTICLE 15 Prohibition of Drawback of, or Exemption from, Customs Duties SECTION 5 STATEMENT ON ORIGIN

ARTICLE 16 General Requirements ARTICLE 17 Conditions for Making Out a Statement on Origin ARTICLE 19 Validity of Statement on Origin ARTICLE 20 Submission of Statement on Origin ARTICLE 21 Importation in Instalments ARTICLE 22 Exemptions from Statement on Origin ARTICLE 23 Supporting Documents ARTICLE 24 Preservation of Statement on Origin and Supporting Documents ARTICLE 25 Discrepancies and Formal Errors ARTICLE 26 Amounts Expressed in Euro SECTION 6 ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION ARTICLE 27 Cooperation between Competent Authorities ARTICLE 28 Verification of Statements on Origin ARTICLE 29 Administrative Enquiries ARTICLE 30 Settlement of Disputes

ARTICLE 31 Penalties SECTION 7 CEUTA AND MELILLA ARTICLE 32 Application of this Protocol ARTICLE 33 Special Conditions SECTION 8 FINAL PROVISIONS ARTICLE 34 Amendments to this Protocol ARTICLE 35 Transitional Provisions for Goods in Transit or Storage List of Appendices ANNEX A: INTRODUCTORY NOTES TO THE LIST IN ANNEX B

ANNEX B: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS ANNEX B (a): ADDENDUM TO ANNEX B ANNEX C: MATERIALS EXCLUDED FROM CUMULATION UNDER PARAGRAPH 2 OF ARTICLE 3 ANNEX D: PRODUCTS REFERRED TO IN PARAGRAPH 9 OF ARTICLE 3 FOR WHICH MATERIALS ORIGINATING IN AN ASEAN COUNTRY SHALL BE CONSIDERED AS MATERIALS ORIGINATING IN A PARTY ANNEX E: TEXT OF THE STATEMENT ON ORIGIN Joint Declarations JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO JOINT DECLARATION CONCERNING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN PROTOCOL 1’; (2)Article 1 is replaced by the following: ‘ARTICLE 1 Definitions 1.For the purposes of this Protocol:

(a)“ASEAN country” means a member state of the Association of Southeast Asian Nations which is not a Party to this Agreement; (b)“chapters” and “headings” and “sub-headings” mean the chapters, the headings (four digit codes) and sub-headings (six 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”; (c)“classified” refers to the classification of a product or material under a particular chapter, heading, or sub-heading of the Harmonized System; (d)“consignment” means products which are either sent simultaneously from one consignor to one consignee or covered by a single transport document covering their shipment from the consignor to the consignee or, in the absence of such a document, by a single invoice; (e)“customs value” means the value as determined in accordance with the Customs Valuation Agreement; (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 that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Union or in Singapore, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term “manufacturer” may refer to the enterprise that has employed the subcontractor. (g)“exporter” means a person, located in a Party, who, in accordance with the requirements in the laws and regulations of the Party, exports or produces the originating product and who may make out a statement on origin; (h)“fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;

(i)“goods” means both materials and products; (j)“juridical person” means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship, or association; (k)“manufacture” means any kind of working or processing including assembly; (l)“material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (m)“person” means a natural person or juridical person; (n)“product” means the product being manufactured, even if it is intended for later use in another manufacturing operation; (o)“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 Union or in Singapore.’; (3)Paragraph 3 of Article 13 is replaced by the following: ‘3.Without prejudice to Section 5, the splitting of consignments may take place where carried out by the consignor or under his responsibility provided they remain under customs supervision in the country(ies) of transit.’; (4)Subparagraphs 1(a) and 1(b) of Article 14 are replaced by the following: ‘(a) a consignor has consigned these products from a Party 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 consignor to a person in a Party;’; (5)Article 17 is replaced by the following: ‘ARTICLE 17 Conditions for Making Out a Statement on Origin 1.A statement on origin as referred to in Article 16 (General Requirements) may be made out by the exporter. 2.A statement on origin may be made out if the products concerned can be considered as products originating in the Union or in Singapore and fulfil the other requirements of this Protocol. 3.The exporter making out a statement on origin shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents as referred to under Article 23 (Supporting Documents) proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4.A statement on origin shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex E to this Protocol, in accordance with the domestic law of the exporting Party. If the statement is hand-written, it shall be written in ink in capital characters. In the case of exports from Singapore, the statement on origin shall be set out using the English version and in the case of exports from Union, the statement on origin may be set out in one of the linguistic versions in Annex E to this Protocol. 5.By derogation from paragraph 1, a statement on origin may be made out after exportation (“retrospective statement”) on condition that it is presented in the importing Party no later than two years, in the case of the Union, and one year, in the case of Singapore, after the entry of the goods into the territory.’; (6)In the Table of Contents, and in Article 3(6), Article 3(13), Article 11(5), Article 14(2), Article 15(1), Article 15(3), the title of Section 5, Article 16(1), Article 16(2), the title of Article 19, Article 19(1), Article 19(2), Article 19(3), the title of Article 20, Article 20, Article 21, the title of Article 22, Article 22(1), Article 23, the title of Article 24, Article 24(1), Article 24(2), Article 25(1), Article 25(2), Article 27(1), Article 27(2), the title of Article 28, Article 28(1), Article 28(2), Article 30(1), Article 33(3), and Article 35, the term ‘origin declaration’ is replaced by the term ‘statement on origin’; (7)Article 18 is deleted; (8)Article 26 is replaced by the following: ‘ARTICLE 26 Amounts Expressed in Euro

1. For the application of the provisions of paragraph 3 of Article 22 (Exemptions from Statement on Origin) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Union equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned. 2. A consignment shall benefit from the provisions of paragraph 3 of Article 22 (Exemptions from Statement on Origin ) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts. 4. A Member State of the Union may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded amount may not differ from the amount resulting from the conversion by more than five percent. A Member State of the Union may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than fifteen percent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value. 5. The amounts expressed in euro shall be reviewed by the Parties in the Committee on Customs established pursuant to Article 16.2 (Specialised Committees) at the request of the Union or of Singapore. When carrying out this review, the Parties shall consider the desirability of preserving the effects of the limits concerned in real terms. For these purposes, the Parties may, by decision in the Committee on Customs, modify the amounts expressed in euro.’; (9)Annex B is amended as set out in Annex 1 to this Decision; (10)Annex B(a) is amended as set out in Annex 2 to this Decision; (11)Annex D is amended as set out in Annex 3 to this Decision; and (12)Annex E is amended as set out in Annex 4 to this Decision. Article 2 Entry into force This Decision shall enter into force on [1 January 2023]. Done at …, For the EU-Singapore Committee on Customs On behalf of the European Union On behalf of the Republic of Singapore

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ANNEX 1 Annex B to Protocol 1 is amended as follows: (1)In the row related to HS Heading ‘0305’, the text in the column ‘description of product’ is replaced by the following: ‘Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process’; (2)In the row related to HS Heading ‘ex 0306’, the text in the column ‘description of product’ is replaced by the following: ‘Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine’; (3)In the row related to HS Heading ‘ex 0307’, the text in the column ‘description of product’ is replaced by the following: ‘Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process’; (4)Between the row related to HS Heading ‘ex 0307’ and the row related to HS Heading ‘Chapter 4’, two new rows are inserted as follows: ex 0308 Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process Manufacture in which all the materials of Chapter 3 used are wholly obtained 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption Manufacture in which all the materials of Chapter 3 used are wholly obtained (5)In the row related to HS Heading ‘ex Chapter 15’, the text in the column ‘description of product ’ is replaced by the following: ‘Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:’;

(6)In the row related to HS Heading ‘1509 and 1510’, the text in the column ‘description of product ’ is replaced by the following: ‘Olive oil and its fractions, other oils and their fractions obtained solely from olives’; (7)In the row related to HS Heading ‘1516 and 1517’, the text in the column ‘description of product ’ is replaced by the following: ‘Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared; Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16’; (8)In the row related to HS Heading ‘Chapter 16’, the text in the column ‘description of product ’ is replaced by the following: ‘Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects’; (9)In the row related to HS Heading ‘ex Chapter 24’, the text in the column ‘description of product ’ is replaced by the following: ‘Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for;’; (10)Between the row related to HS Heading ‘ex 2402’ and the row related to HS Heading ‘ex Chapter 25’, the following four new rows are inserted as follows: 2404 12 Products intended for inhalation without combustion, not containing tobacco or reconstituted tobacco, and containing nicotine Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 2404 19 Cartridges and refills, filled for electronic cigarettes Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 2404 91 Other products than products intended for inhalation without combustion, for oral application Manufacture from materials of any heading, except that of the product, in which: — the individual weight of sugar and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and — the total combined weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of final product 2404 92, 2404 99 Other products than products intended for inhalation without combustion, for transdermal application and for other than oral application Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product (11)Between the row related to HS Heading ‘ex Chapter 38’ and the row related to HS Heading ‘3823’, the following two new rows are inserted as follows: ex 3816 Dolomite ramming mix Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product ex 3822 Malaria diagnostic test kits Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale Immunological products, put up in measured doses or in forms or packings for retail sale Blood-grouping reagents Manufacture from materials of any heading (12)In the first row related to HS Heading ‘6306’, the text in the column ‘description of product ’ is replaced by the following: ‘Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods’; (13)In the row related to HS Heading ‘8522, the text in the column ‘description of product ’ is replaced by the following:

‘Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521’; (14)In the row related to HS Heading ‘8529, the text in the column ‘description of product ’ is replaced by the following: ‘Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528’; (15)In the row related to HS Heading ‘8548’, the text in the column ‘description of product ’ is replaced by the following: ‘Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter’; (16)Between the row related to HS Heading ‘8548’ and the row related to HS Heading ‘ex Chapter 86’, a new row is inserted as follows: 8549 Electrical and electronic waste and scrap. Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product (17)In the row related to HS Heading ‘ex Chapter 86’, the text in the column ‘HS Heading’ and the text in the column ‘description of product’ are replaced respectively by the following: ‘Chapter 86’ and ‘Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds’; (18)Between the row related to HS Heading ‘ex 8804’ and the row related to HS Heading ‘Chapter 89’, a new row is inserted as follows: ex 8806 Unmanned aircraft Television cameras, digital cameras and video camera recorders Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product (19)In the row related to HS Heading ‘9013’, the text in the column ‘description of product ’ is replaced by the following: ‘Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter’; (20)Between the row related to HS Heading ‘9016’ and the row related to HS Heading ‘9025’, a new row is inserted as follows: ex 9021 Materials for orthopedic or fracture appliances and for dental fitting: - Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper - Threaded articles and non-threaded articles of iron or steel, excluding coach screws, wood screws, screw hooks and screw rings, spring washers and other lock washers, rivets Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product - Titanium and articles thereof, including waste and scrap Manufacture from materials of any heading ; and (21)In the row related to HS Heading ‘Chapter 94’, the text in the column ‘description of product ’ is replaced by the following: ‘Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings’.

ANNEX 2 Annex B(a) to Protocol 1 is amended as follows: (1)Paragraph 3 of the common provisions is deleted; (2)Paragraph 4 of the common provisions is renumbered to Paragraph 3; (3)Paragraph 5 of the common provisions is renumbered to Paragraph 4; (4)In the row related to HS Heading ‘ex 1602 32 ex 1602 41 ex 1602 49 ex 1602 50’, the text ‘Canned luncheon meat of pork, chicken and beef (午餐肉)’ in the column ‘description of product ’ is replaced by the following: ‘Canned luncheon meat or meat loaf of pork (containing more than 40% by weight of pork meat or meat offal), canned luncheon meat or meat loaf of chicken (containing more than 20% by weight of chicken meat or meat offal), canned luncheon meat or meat loaf of beef (containing more than 20% by weight of beef meat or meat offal)’; (5)In the row related to HS Heading ‘ex 1604 20’ the text ‘Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments’ in the column ‘description of product’ is replaced by the following: ‘fish balls and fish cakes made of fish meat except of tuna and of mackerel, starch, salt, sugar, and compound condiments’; and

(6)The row related to HS Heading ‘ex 1605 10 ex 1605 90 ex 1605 20 ex 1605 20 ex 1605 20 ex 1605 30’ is replaced by the following: ex 1605 10 ex 1605 54 ex 1605 21 ex 1605 29 ex 1902 20 ex 1605 54 Crab balls made of wheat starch, salt, sugar, compound condiments, crab meat and filling Cuttlefish balls made of fish meat, cuttlefish filling, starch, salt, sugar, and compound condiments Hargow made of prawn, wheat starch, tapioca, water, scallion, ginger, sugar, and salt Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce. Lobster flavoured balls: cuttlefish meat, fish meat and crab meat. Manufacture from materials of any heading, except that of the product . ANNEX 3 Annex D to Protocol 1 is amended as follows: (1)In the row related to HS Code ‘2909’, the text in the column ‘description’ is replaced by the following: ‘Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives’; and (2)In the row related to HS Code ‘9013’, the text in the column ‘description’ is replaced by the following: ‘Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter’. ANNEX 4 Annex E to Protocol 1 is amended as follows: (1)In the title of Annex E, the term ‘origin declaration’ is replaced by the term ‘statement on origin’;