PROPOSAL FOR A COUNCIL DECISION CONCERNING THE CONCLUSION OF THE AGREEMENT BETWEEN THE EUROPEAN ECONOMIC COMMUNITY OF THE ONE PART AND THE GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE FAROE ISLANDS OF THE OTHER PART
Date: 1991-08-19
Institutions: European Commission
Subjects: Denmark, Faroes, agreement (EU), customs duties, trade agreement

COMMISSION OF THE EUROPEAN  COMMUNITIES 

C0M(91)  323  f i n al 

B r u s s e l s,  19  August  1991 

Proposal 

f or  a 

COUNCIL  DECISION 

c o n c e r n i ng  t he  c o n c l u s i on  of  t he  Agreement  between 
t he  European  Economic  Community  of  t he  one  p a rt 
and  t he  Government  of  Denmark  and  t he 
Home  Government  of  t he  Faroe  I s l a n ds  of  t he  o t h er  p a rt 

( p r e s e n t ed  by  the  Commission) 

EXPLANATORY  MEMORANDUM 

A Council  ad hoc working group was mandated on 21 March  1990 by the 

Permanent Representatives Committee  to examine a recommendation  for a 

Council  decision  regarding directives for negotiation  concerning an 

agreement between the Faeroe  Islands and Denmark  (Doc SEC(90) 275 

final). 

On 11 April  1990 the Permanent Representatives Committee gave  its 

agreement provided  that Member States would be closely associated  with 

the negotiations  in order to take account of the fishing  sector 

industries. 

The negotiations were therefore carried out by the Commission with the 

assistance of Member States. 

The last round took place  in the Faeroe  Islands on 19 and 21  June 1991. 

Uith the negotiation  sessions alternating with the holding of a 

113 Committee to allow Member States to be kept closely  informed. 

The agreement was signed on 21 June. 

Proposal for a 

Draft Council Decision No 

of 

concerning the conclusion of the Agreement between 
the European Economic Community of the one part 
and the Government of Denmark and the 
Home Government of the Faroe Islands of the other part 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having regard to the Treaty establishing  the European 
Economic Community, and in particular Article 113 
thereof, 

Having regard to the proposal from the Commission, 

Whereas the Agreement negotiated between the European 
Economic Community of the one part and the Government of 
Denmark and the Home Government of the Faroe Islands, on 
the other part should be approved, 

HAS ADOPTED THIS DECISION: 

Article 1 

The Agreement between the European Economic Community of 
the one part and the Government of Denmark and the Home 
Government of the Faroe Islands, on the other part is 
hereby approved on behalf of the Community. 

The text of the Agreement is attached to this Decision. 

Article 2 

The President of the Council shall give the notification 
provided  for in Article 38 of the Agreement (1). 

Done at Brussels, 

For the Council 
The President 

(1) The date of entry into force of the Agreement will be 
published  in the Official Journal of the European 
Communities by the General Secretariat of the Council. 

A G R E E M E NT 

between the European  Economic Community of the one part 
and the Government of Denmark 
and the Home Government of the Faroe Islands of the other 
part 

The EUROPEAN  ECONOMIC COMMUNITY, 

of the one part, and 

the GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE 
FAROE ISLANDS, 

of the other part, 

RECALLING  the status of the Faroe  Islands as a self-
governing  integral part of one of the Member  States of the 
Community; 

RECALLING the resolution  of the Council  of 4 February  1974 
on the problems of the Faroe Islands; 

CONSIDERING  the vital  importance  for the Faroe  Islands of 
fisheries which constitute their essential  economic 
activity, fish and  fishery products being their main  export 
articles ; 

CONSIDERING  the  importance of the fisheries  relationship 
laid down  in the agreement on fisheries between the parties, 
who confirm  that the trade aspects of the present  agreement 
should not affect the functioning  of the fisheries  agreement 
and that, consequently, the volume of the mutual  fisheries 
possibilities under that agreement should continue to be 
maintained  at a satisfactory level; 

DESIRING  to consolidate  and to extend  the economic  relations 
existing between the Community  and the Faroe  Islands and to 
ensure, with due regard  for fair conditions of competition, 
the harmonious development of their commerce  for the purpose 
of contributing  to the work of constructing Europe; 

RESOLVED to this end to eliminate progressively  the 
obstacles to substantially  all their trade, in accordance 
with the provisions of the General Agreement on Tariffs and 
Trade concerning the establishment of free trade areas; 

DECLARING  their readiness to examine, in the light of any 
relevant  factor, and  in particular of developments  in the 
Community, the possibility  of developing  and deepening  their 
relations where  it would  appear to be useful  in the 
interests of their economies to extend them to fields not 
covered by this Agreement; 

HAVE DECIDED, in pursuit of these objectives and  considering 
that no provisions of this Agreement may be interpreted  as 
exempting the Contracting  Parties from the obligations which 
are incumbent upon them under other  international 
agreements, 

TO CONCLUDE THIS AGREEMENT: 

The aim of this Agreement is: 

Article 1 

(a) 

(b) 

(c) 

to  promote  through  the  expansion  of  reciprocal 
trade  the  harmonious  development  of  economic 
relations  between  the  European  Economic  Community 
and  the  Faroe  Islands  and  thus  to  foster  in  the 
Community  and  in the  Faroe  Islands  the  advance  of 
economic  activity,  the  improvement  of  living  and 
employment  conditions,  and  increased  productivity 
and  financial  stability, 

to  provide  fair  conditions  of  competition  for 
trade between  the Contracting Parties, 

to  contribute  in  this  way,  by  the  removal  of 
barriers  to  trade,  to  the  harmonious  development 
and  expansion of world trade. 

Article 2 

The Agreement  shall apply to products originating  in the 
Community  or the Faroe Islands: 

(i)  which  fall within Chapters  25 to 97 of the Harmonized 

System, other than those  listed  in Annex  II to the 
Treaty  establishing  the European Economic  Community, 
and other than those  listed  in Annex  I; 

(ii) which  are specified  in Protocols Nos 1, 2 and  4, with 

due regard  to the arrangements provided  for in those 
Protocols. 

Article 3 

1. 

2. 

No new customs duty on imports shall be introduced  in 
trade between the Community  and the Faroe Islands. 

The Community  as constituted  on 31 December  1985 shall 
abolish customs duties on imports from the Faroe 
Islands on 1 January 1992. 

3.  The Kingdom of Spain shall reduce its customs duties 

applicable to the Faroe Islands in accordance with 
Article  31  (1) and  (3) of the Act of Accession. 

4. 

The Portuguese Republic shall reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article  190  (1) and  (2) of the Act of Accession. 

Article 4 

The Faroe Islands shall abolish customs duties on  imports 
from the Community  on 1 January  1992, as specified  in Annex 
II. 

Article 5 

1.  The provisions concerning the abolition of customs 

duties on imports shall apply also to import duties of 
a  fiscal nature. 

The Faroe  Islands may replace an import duty of a 
fiscal nature or the fiscal element of an import duty 
by an internal tax. 

2. 

The Faroe  Islands may temporarily  retain the  import 
duties of a fiscal nature  in existence on 1 May 1991, 
as mentioned  in Annex  II, part A. 

3.  The Faroe  Islands may temporarily  introduce new  import 
duties of a fiscal nature and  increase existing  import 
duties of a fiscal nature, provided that such duties or 
duty  increases respect the conditions  laid down in 
Article  19. The Faroe Islands shall notify the 
Community  of such changes. 

4. 

The Faroe Islands shall abolish all  import duties of a 
fiscal  nature  in connection with the implementation of 
the reform described  in Annex  II and no later than 1 
January 1993. 

Article 6 

No new charge having  an effect equivalent to a customs duty 
shall be introduced  in trade between the Community  and the 
Faroe Islands. 

Charges having an effect equivalent to customs duties on 
imports  in trade between the Community  and the Faroe  Islands 
shall be abolished  upon the entry  into force of the 
Agreement. 

Article 7 

No customs duty on exports or charge having equivalent 
effect shall be introduced in trade between the Community 
and the Faroe Islands. 

Customs duties on exports and charges having equivalent 
effect shall be abolished not later than 1 January 1992. 

Article 8 

Protocol No 1 lays down the tariff treatment and 
arrangements applicable to certain fish and fishery products 
released for free circulation in the Community or imported 
into the Faroe Islands. 

Article 9 

Protocol No 2 lays down the tariff treatment and 
arrangements applicable to certain products obtained by 
processing agricultural products. 

Article 10 

1.  In the event of specific rules being established as a 

result of the implementation of its agricultural policy 
or of any alteration of the current rules the 
Contracting Party in question may adapt the 
arrangements resulting from this Agreement in respect 
of the products which are the subject of those rules or 
alterations. 

2.  In such cases the Contracting Party in question shall 

take due account of the interests of the other 
Contracting Party.  To this end the Contracting Parties 
may consult each other within the Joint Committee 
provided for in Article 30. 

Protocol No 3 lays down the rules of origin. 

Article 11 

Article 12 

A Contracting  Party which is considering the reduction of 
the effective  level of  its duties or charges having 
equivalent effect applicable to third countries  benefiting 
from most-favoured-nation treatment, or which is considering 
the supension  of their application, shall, as far as may be 
practicable, notify the Joint Committee not less than thirty 
days before such reduction or suspension comes into effect. 
It shall take note of any representations by the other 
Contracting  Party regarding any distortions which might 
result therefrom. 

Article 13 

1.  No new quantitative  restriction on imports or measures 

having  equivalent effect shall be introduced  in trade 
between the Community  and the Faroe Islands. 

2. 

The Contracting  Parties shall abolish  quantitative 
restrictions on  imports and any measures having an 
effect equivalent to quantitative restrictions on 
imports not  later than  1 January 1992. 

Article 14 

1.  The Community  reserves the right to modify  the 

arrangements  applicable to the petroleum  products 
falling within headings Nos 2710, 2711, ex 2712 
(excluding ozokerite, lignite wax and peat wax) and 
2713 of the Combined  Nomenclature upon adoption of a 
common definition  of origin for petroleum products, 
upon adoption of decisions under the common  commercial 
policy  for the products  in question or upon 
establishment of a common energy policy. 

In this event, the Community shall take due account of 
the  interests of the Faroe Islands;  to this end it 
shall  inform the Joint Committee, which shall meet 
under the conditions set out in Article 32. 

The Faroe  Islands reserves the right to take  similar 
action should  it be faced with  like situations. 

Subject to paragraphs  1 and  2, the Agreement shall not 
prejudice the non-tariff  rules applied to imports of 
petroleum  products. 

2. 

3. 

8 

Article 15 

1.  The Contracting  Parties declare their readiness to 

foster, so far as their agricultural policies allow, 
the harmonious development of trade in agricultural 
products to which the Agreement does not apply. 

2. 

The Contracting  Parties shall apply their rules in 
veterinary, health and plant health matters  in a non 
discriminatory  fashion and shall not introduce any new 
measures that have the effect of unduly  obstructing 
trade. 

3.  The Contracting  Parties shall examine, under the 

conditions  set out in Article  33, any difficulties  that 
might arise in their trade in agricultural products and 
shall endeavour  to seek appropriate solutions. 

Article 16 

The Home Government  of the Faroe Islands shall take the 
necessary control measures to ensure the correct  application 
of the reference price  fixed or to be fixed by the 
Community, referred  to in Article  2 of Protocol No 1. 

The Contracting  Parties shall ensure the correct  application 
of the definition  of the concept of  "originating  products" 
and methods of administrative  cooperation, laid down in 
Protocol No 3. 

Article 17 

Protocol No 4 lays down the special provisions applicable to 
imports of certain  agricultural products other than those 
listed  in Protocol No 1. 

Article 18 

The Contracting  Parties reaffirm their commitment to grant 
each other the most  favoured nation treatment  in accordance 
with the General Agreement on Tariffs and Trade  (GATT). 

The Agreement  shall not preclude the maintenance or 
establishment of customs unions, free trade areas or 
arrangements  for frontier trade, except insofar as they 
alter the trade arrangements provided  for in this Agreement, 
in particular the provisions concerning  rules of origin. 

Article 19 

The Contracting  Parties shall refrain from any measure or 
practice of an internal  fiscal nature establishing, whether 
directly or indirectly, discrimination between the products 
of one Contracting  Party  and like products originating  in 
the territory  of the other Contracting  Party. 

Products exported to the territory of one of the Contracting 
Parties may not benefit  from repayment of internal  taxation 
in excess of the amount of direct or indirect taxation 
imposed on them. 

Article 20 

Payments relating to trade  in goods and the transfer of such 
payments to the Member  State of the Community  in which the 
creditor  is resident or to the Faroe  Islands shall be free 
from any restrictions. 

Article 21 

The Agreement  shall not preclude prohibitions or 
restrictions on imports, exports or goods in transit 
justified on grounds of public morality, law and order or 
public security, the protection of life and health of 
humans, animals or plants, the protection of national 
treasures of artistic, historic or archaeological value, the 
protection of  industrial  and commercial  property, or rules 
relating  to gold  or silver.  Such prohibitions or 
restrictions must not, however, constitute a means of 
arbitrary discrimination  or a disguised  restriction  on trade 
between the Contracting Parties. 

Article 22 

Nothing  in the Agreement  shall prevent a Contracting  Party 
from taking any measures: 

(a)  which  it considers necessary  to prevent the disclosure 
of  information contrary to its essential  security 
interests; 

(b)  which relate to trade in arms, munitions or war 

materials or to research, development or production 
indispensable  for defence purposes, provided  that such 
measures do not  impair the conditions of competition  in 
respect of products not intended  for  specifically 
military purposes: 

i'c)  which  it considers  essential to its own security  in 

time of war or serious  international tension. 

10 

Article 23 

1.  The Contracting  Parties shall refrain  from any measure 

likely to  jeopardize the fulfilment of the  objectives 
of the Agreement. 

2. 

They shall take any general or specific measures 
required to fulfil their obligations under the 
Agreement : 

If either Contracting  Party considers that the other 
Contracting  Party  has failed to fulfil an obligation 
under the Agreement, it may take appropriate measures 
under the conditions and in accordance with the 
procedures  laid down  in Article 28. 

Article 24 

1.  The following  are  incompatible with the proper 

functioning  of the Agreement  insofar as they may  affect 
trade between the Community  and the Faroe Islands: 

(i)  all agreements between undertakings, decisions by 

associations  of undertakings and concerted 
practices between undertakings which have as their 
object or effect the prevention, restriction  or 
distortion  of competition  as regards the 
production  of or trade in goods; 

(ii) abuse by one or more undertakings of a dominant 

position  in the territories of the  Contracting 
Parties as a whole or in a substantial  part 
thereof ; 

(iii)any public  aid which distorts or threatens to 
distort competition by favouring  certain 
undertakings  or the production of certain goods. 

2. 

Should  a Contracting  Party consider that a given 
practice  is incompatible with this Article, it may take 
appropriate measures under the conditions and in 
accordance with the procedure  laid down in Article 28. 

Article 25 

Where an  increase  in imports of a given product  is or is 
likely to be seriously  detrimental  to any  production 
activity  carried  on  in the territory  of one of the 
Contracting  Parties and where this  increase  is due to: 

(i)  the partial  or total reduction  in the  importing 

Contracting  Party, as provided  for  in the Agreement, of 
customs duties and charges having  equivalent  effect 
levied  on the product  in question; and 

11 

(ii) the fact that the duties or charges having  equivalent 

effect levied by the exporting Contracting  Party on 
imports of raw materials or intermediate products used 
in the manufacture  of the product  in question are 
significantly  lower than the corresponding  duties or 
charges  levied by the importing Contracting  Party: 

the Contracting  Party concerned may take appropriate 
measures under the conditions and in accordance with the 
procedures  laid down  in Article 28. 

Article 26 

If one of the Contracting  Parties finds that dumping  is 
taking place  in trade with the other Contracting  Party, it 
may take appropriate measures against this practice in 
accordance with the Agreement on Implementation of Article 
VI of the General Agreement on Tariffs and Trade, under the 
conditions and  in accordance with the procedures  laid down 
in Article 28. 

Article 27 

If serious disturbances  arise in any sector of the economy 
or if difficulties  arise which could bring about serious 
deterioration  in the economic situation of a region, the 
Contracting  Party concerned may take appropriate measures 
under the conditions  and  in accordance with the  procedures 
laid down  in Article 28. 

Article 28 

1. 

2. 

In the event of a Contracting  Party subjecting  imports 
of products  liable to give rise to the difficulties 
referred  to in Articles  25 and  27 to an  administrative 
procedure, the purpose of which is to provide rapid 
information on the trend of trade flows, it shall 
inform the other Contracting  Party. 

In the cases specified  in Articles  23 to 27, before 
taking the measures provided  for therein or, in cases 
to which paragraph  3 (d) applies, as soon as possible, 
the Contracting  Party  in question shall supply the 
Joint Committee with all relevant  information  required 
for a thorough examination of the situation with a view 
to seeking a solution acceptable to the Contracting 
Parties. 

In the selection of measures, priority must be given to 
those which  least disturb the functioning of the Agreement. 

The safeguard  measures  shall be notified  immediately  to the 
Joint Committee  and shall be the subject of  periodical 
consultations within the Committee, particularly with a view 
to their abolition  as soon as circumstances permit. 

12 

10 

3. 

For the implementation  of paragraph  2, the  following 
provisions shall apply: 

(a)  As regards Article  24, either Contracting  Party 

may refer the matter to the Joint Committee  if it 
considers that a given practice is  incompatible 
with the proper  functioning  of the Agreement 
within the meaning of Article  24 (1). 

The Contracting  Parties shall provide the Joint 
Committee with all relevant  information and  shall 
give it the assistance  it requires  in order to 
examine the case and, where appropriate, to 
eliminate the practice objected to. 

If the Contracting  Party  in question  fails to put 
an end to the practice objected  to within the 
period  fixed by the Joint Committee, or in the 
absence of agreement  in the Joint Committee within 
three months of the matter being referred  to it, 
the Contracting  Party concerned may adopt any 
safeguard measures  it considers necessary  to deal 
with the serious difficulties resulting  from the 
practices  in question  in particular  it may 
withdraw tariff concessions. 

(b)  As regards Article  25, the difficulties  arising 

from the situation referred  to in that Article 
shall  be referred  for examination to the Joint 
Committee, which may take any decision needed  to 
put an end to such difficulties. 

If the Joint Committee or the exporting 
Contracting  Party has not taken a decision  putting 
an end to the difficulties within thirty days of 
the matter being referred, the  importing 
Contracting  Party  is authorized  to levy a 
compensatory  charge on the product  imported. 

The compensatory  charge shall be calculated 
according  to the  incidence on the value of the 
goods in question of the tariff disparities  in 
repsect of the raw materials or  intermediate 
products  incorporated  therein. 

(c)  As regards Article  26, consultation  in the Joint 

Committee  shall take place before the  Contracting 
Party concerned  takes the appropriate measures. 

(d)  Where exceptional  circumstances  requiring 

immediate action make prior  examination 
impossible, the Contracting Party concerned may, 
in the situations specified  in Article  25, 26 and 
27 and also  in the case of export aids having a 
direct and  immediate  incidence on trade, apply 
forthwith the precautionary  measures  strictly 
necessary  to remedy the situation. 

13 

11 

Article 29 

Where one or more Member States of the Community or the 
Faroe Islands is in difficulties or is seriously  threatened 
with difficulties as regards  its balance of payments, the 
Contracting  Party concerned may take the necessary  safeguard 
measures.  It shall  inform the other Contracting  Party 
forthwith. 

Article 30 

1.  A Joint Committee  is hereby established which shall be 

responsible  for the administration of the Agreement and 
shall ensure  its proper  implementation.  For this 
purpose, it shall make recommendations  and take 
decisions  in the cases provided  for in the Agreement. 
These decisions shall be put into effect by the 
Contracting  Parties  in accordance with their own rules. 

2. 

For the purpose of the proper  implementation  of the 
Agreement the Contracting  Parties shall  exchange 
information  and, at the request of either Party, shall 
hold consultations within the Joint Committee. 

3.  The Joint Committee  shall adopt  its own rules of 

procedure. 

Article 31 

1.  The Joint Committee  shall consist of representatives of 

the Contracting  Parties . 

2. 

The Joint Committee  shall act by mutual agreement. 

Article 32 

1. 

2. 

Each Contracting  Party shall preside  in turn over the 
Joint Committee, in accordance with the arrangements to 
be laid down  in its rules of procedure. 

The Chairman shall convene meetings of the Joint 
Committee at least once a year  in order to review the 
general  functioning  of the Agreement. 

The Joint Committee  shall, in addition, meet whenever 
special circumstances  so require, at the request of either 
Contracting  Party, in accordance with the conditions to be 
laid down  in its rules of procedure. 

14 

12 

3. 

In the event of modifications to the nomenclature of 
the customs tariffs of the Contracting  Parties 
affecting  products referred to in this Agreement, the 
Joint Committee may adapt the tariff nomenclature of 
these products to conform with such modifications. 

4.  The Joint Committee may decide to set up any working 
party that can assist  it in carrying out  its duties. 

Article 33 

1.  Where a Contracting  Party considers that it would be 

useful  in the common  interest of both  Contracting 
Parties to develop the relations established  by the 
Agreement by extending them to fields not covered 
thereby, it shall submit a reasoned  request to the 
other Contracting  Party. 

The Contracting  Parties may  instruct the Joint Committee to 
examine this request and, where appropriate, to make 
recommendations  to them, particularly with a view to opening 
negotiations. 

2. 

The agreements resulting  from the negotiations  referred 
to in paragraph  1 will be subject to ratification  or 
approval by the Contracting  Parties  in accordance with 
their own procedures. 

Article 34 

At the request of the Faroe Islands, the Community will 
consider 

improving  the access possibilities  for specific 
products ; 

extending  its tariff  concessions  for Faroese  fishery 
products to include new fish species caught by  Faroese 
fishing vessels based and operating  in the North 
Atlantic, or to include  fishery products  pertaining 
thereto not currently  produced by the Faroese  fishing 
industry.  These new fish species or fishery  products 
could be  imported  free of duty  into the Community, 
subject to the necessary quantitative  limitations, 
should the new fish species or fishery products be of ; 
sensitive nature  in the Community. 

The Annexes and Protocols to the Agreement  shall  form an 
integral part thereof. 

Article 35 

15 

13 

Article 36 

Either Contracting Party may denounce the Agreement by 
notifying the other Contracting Party.  The Agreement shall 
cease to be in force twelve months after the date of such 
notification. 

Article 37 

The Agreement shall apply, on the one hand, to the 
territories to which the Treaty establishing the European 
Economic Community applies upon the terms laid down in that 
Treaty and, on the other, to the territory of the Faroe 
Islands. 

Article 38 

This Agreement is drawn up in duplicate in the Danish, 
Dutch, English, Faroese, French, German, Greek, Italian, 
Portuguese and Spanish languages, each of these texts being 
equally authentic. 

This Agreement will be approved by the Contracting Parties 
in accordance with their own procedures. 

It shall enter into force on 1 January 1992, provided that 
the Contracting Parties have notified each other before that 
date that the procedures necessary to this end have been 
completed. 

After this date, this Agreement shall enter into force on 
the first day of the second month following such 
notification. 

The provisions applicable on 1 January 1992 shall be applied 
upon the entry into force of this Agreement if it enters 
into force after that date. 

IN WITNESS WHEREOF, the undersigned, being duly authorized 
for this purpose, have signed this Agreement. 

(2) 

16 

List  c"f prcc-jc:s  referred  to  *.n Article  2 (-•; c"f  :-?  - = -?e^»^t 

ANNE >. I 

CN  c o de 

3502 

35K10 

D e s c r i ot  i c^ 

AJbamtttS,  albuminates  and  other  albumin  derivatives  : 

-  -  Other 

-  — — Dned  (Tor example,  in  sbecs.  scale*,  fi4k.es.  pc*Cc:) 

I SC  It  99 

Other 

3 9 R 90 

-  Otber  : 

-  —  AJbumins.  other  thac  eu  albumin 

- 

-  -  Other : 

-  -  -  —  Milk  aJbumin  ( l a o i l b u n m; 

3SRMS1 

3502 90 59 

-

-

-

-

-

-

--  Dn«l  (for  ciunplc 

in  ibecu.  icalev  flilca.  ponder) 

--  Other 

17 

Implementation bv the Faroe Islands of abolition of tariffs 
and duties on goods of Community origin 

ANNEX XI 

A.  Faroese legislation on fiscal import duties and 

internal production levies in force on 1 May 1991: 

1.  Law No. 53 from 11 February 1950 as later amended: 

Fiscal import duties and production levies on a 

number of specific products. 

2.  Law No. 9 from 27 April 1961 as later amended: 

A general fiscal import duty of 27% with certain 
exceptions, mainly for raw materials and for goods 
used by the fishing industry. 

3.  Law No. 32 from 19 May 1979 as later amended: 

A general fiscal import duty of 6% with certain 
exceptions, although with fewer exceptions than 
under No. 2. 

The European Commission will, at the date of signature 
of the Agreement, at the latest, receive a complete 
collection of the abovementioned legislation in force 
on 1 May 1991. 

B.  The Faroe Islands commit themselves to make the 

following changes in their customs and duties 
legislation: 

1.  On 1 January 1992: 

a)  A new customs legislation will be enacted, 

introducing a customs tariff based upon the 
Harmonized System, and respecting the GATT-
obligations of Denmark. 

b)  Goods of EEC origin will be granted duty-free 

treatment with the exceptions mentioned in 
Protocols 2 and 4. 

18 

C.  On  1 January  1993: 

The existing  system of fiscal  import duties and 
production  levies  is abolished  and replaced  by a new 
system  of  indirect  taxation based upon the  following 
elements: 

a)  A value-added  tax  (VAT),  based  upon the same 

principles  as those recommended  by the  Community 
to  its member  states, including  non-discrimination 
of  imported  goods, and 

b)  A system  of excise duties, levied equally  upon 

domestic  production  and  imported  goods. 

19 

PROTOCOL NO 1 

concerning the special provisions applicable to imports of 
certain fish and fishery products 

Article 1 

As regards the products listed in the Annex to this protocol 
and originating  in the Faroe Islands: 

1.  no new customs duty shall be introduced  in trade 
between the Community and the Faroe Islands; 

2. 

the customs duties and other conditions to be applied 
on import into the Community as constituted on the 31 
December 1985 of products originating  in and coming 
from the Faroe Islands shall be as indicated  in the 
annex to this Protocol; 

3.  the Kingdom of Spain shall reduce its customs duties 

applicable to the Faroe Islands in accordance with 
Article 173  (1) and  (2) of the Act of Accession; 

4.  the Portuguese Republic shall.reduce its customs duties 
applicable to the Faroe Islands in accordance with 
Article 360  (1) (b) and  (2) of the Act of Accession. 

Article 2 

The preferential duty rates indicated  in the Annex only 
apply if the free-at-frontier price, which is determined by 
the Member States in accordance with Article 21 of 
Regulation  (EEC) No 3796/81  (O.J. N* L 379, 31.12.1981) as 
last amended by Regulation  (EEC) N*  3468/88  (OJ N" L 305, 
10.11.1988) is at least equal to the reference price fixed, 
or to be fixed, by the Community for the products under 
consideration or the categories of the products concerned. 

Article 3 

For the purpose of eliminating customs duties, reference 
ceilings are established  in the Annex for certain products 
originating  in the Faroe Islands. 

Should imports of these products exceed the reference 
ceiling, the Community may introduce the full customs duty. 

Article 4 

The Faroe Islands shall abolish tariffs and duties on 
imports of fish and fishery products originating  in the 
Community on the date specified  in Article  5 and Annex II to 
this Agreement. 

20 

ANNEX 

The customs duties and other conditions to be applied on 
import into the Community of products originating in and 
coming from the Faroe Islands shall be as indicated below 

21 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0301 

Live fish: 

— Other  live fish: 

ex0301 91 OOi 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 

Salmo aguabonita, Salmo gilae) 

- Trout  (Salmo gairdneri) 

TQ N  1 

0301 92 00 

—  Eels  (Anguilla  spp.) 

0301 99 

—  Other 

Freshwater fish 

ex0301 99 llj 

Pacific salmon  (Oncorhynchus  spp.), Atlantic  salmon 
(Salmo salar) and  Danube salmon  (Hucho  hucho): 
- Atlantic  salmon  (salmo  salar) 

0302 

Fish, fresh or chilled, excluding  fish filets and  other 
fish meat of heading No  0304: 

— Salmonidae, excluding  livers and  roes: 

ex0302 11 0d 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 

Salmo aguabonita, Salmo  gilae): 

- Trout  (Salmo gairdneri) 

ex0302 12 0d 

—  Pacific salmon  (Oncorhynchus  spp.), Atlantic  salmon 

(Salmo salar) and Danube salmon  (Hucho  hucho): 

- Atlantic salmon  (salmo salar) 

*0 

TQ N  2 

TQ N° 1 

TQ N° 2 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0302 19 00 

—  Other 

— Flat fish  (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and Citharidae), excluding 
livers and  roes: 

0302 21 

—  Halibut  (Reinhardtius hippoglossoides, Hippoglossus 

hippoglossus, Hippoglossus  stenolepis): 

0302 21 10 

Lesser or Greenland  halibut  (Reinhardtius 

0302 21 30 

0302 22 00 

0302 23 00 

0302 29 90 

0302 40 

hippoglossoides) 

Atlantic halibut  (Hippoglossus  hippoglossus) 

—  Plaice  (Pleuronectes  platessa) 

—  Sole  (Solea spp.) 

—  Other 
— Herrings  (Clupea harengus, Clupea  pallasii), excluding 

livers and  roes: 

0302 40 10 

—  From  15 February  to 15 June 

0302 40 90 

—  From  16 June to 14 February 

0302 50 

— Cod  (Gadus morhua, Gadus ogac, Gadus macrocephalus), 

excluding  livers and  roes: 

CO 

Statistical  Surv 

RC N 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

0302 50 10 

-- Of the species Gadus morhua 

0302 62 00 

0302 63 00 

0302 64 

— Other fish, excluding  livers and  roes: 

-- Haddock  (Melanogrammus aeglefinus) 

—  Coalfish  (Pollachius  virens) 
—  Mackerel  (Scomber scombrus, Scomber australasicus, 

Scomber  japonicus): 

ex0302 64 10 

—  From  15 February  to 15 June 

- Mackerel  (Scomber  scombrus) 

ex0302 64 90 

—  From  16 June to 14 February 

0302 65 

0302 65 20 

0302 65 50 

0302 65 90 

0302 66 00 

0302 69 

- Mackerel  (Scomber  scombrus) 

•- Dogfish and  other sharks: 

—  Dogfish of  the species Squalus  acanthias 

—  Dogfish of  the species Scyliorhinus spp. 

—  Other 

•- Eels  (Anguilla  spp.) 

- Other: 

—  Saltwater  fish: 

to 

Redfish  (Sebastes  spp.): 

RC N  2 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0302 69 31 

Of the species Sebastes marinus 

ex0302 69 33 

Other : 

- Of the species Sebastes mentella 

0302 69 41 

Whiting  (Merlangus  merlangus) 

0302 69 45 

Ling  (Molva spp.) 

ex0302 69 65| 

Hake  (Merluccius spp., Urophycis  spp.) 

0302 69 81 

0302 69 85 

- Hake  (Merluccius  merluccius) 

Monkfish  (Lophius  spp.) 

Blue whiting  (Micromesistius poutassou or Gadus 

0302 69 98 

poutassou) 

0302 70 00 

Other 

0303 

- Livers and  roes 
Fish, frozen, excluding  fish fillets and other  fish meat 
of heading No  0304: 

- Other salmonidae, excluding  livers and roes: 

0 

0 

0 

0 

0 

0 

0 

0 

RC N  6 

RC N  6 

Statistical surv 

ex0303  21 0d 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 

Salmo aguabonita, Salmo  gilae): 

- Trout  (Salmo gairdneri) 

TQ N  1 

Of 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

ex0303  22 Od 

—  Atlantic salmon  (Salmo salar) and Danube  salmon 

(Hucho hucho): 

- Atlantic salmon  (salmo salar) 

TQ N  2 

0303 29 00 

—  Other 

— Flat fish  (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and Citharidae), excluding 
livers and  roes: 

0303 31 

—  Halibut  (Reinhardtius hippoglossoides, Hippoglossus 

hippoglossus, Hippoglossus  stenolepis): 

0303 31 10 

Lessor or Greenland  halibut  (Reinhardtius 

hippoglossoides) 

Atlantic halibut  (Hippoglossus  hippoglossus) 

—  Plaice  (Pleuronectes  platessa) 

—  Sole  (Solea spp.) 

—  Other: 

Flounder  (Platichthys  flesus) 

Other 

— Herrings  (Clupea Harengus, Cluper Pallasii) excluding 

livers and  roes 

0303  31 30 

0303  32 00 

0303  33 00 

0303 39 

0303 39 10 

0303  39 90 

0303 50 

IC 
m 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

RC N 

CN Code 

Description 

TABLE I 

0303 50 10 

—  From  15 February to 15 June 

0303 50 90 

—  From  16 June to 14 February 

0303 60 

— Code  (Gadus morhua, Gadus ogac, Gadus macrocephalus), 

excluding  livers and  roes: 

ex0303 60 10 

—  Of the species Gadus morhua and Gadus ogac 

- Of the species Gadus morhua 

— Other  fish, excluding  livers and  roes: 

0303 74 

—  Mackerel  (Scomber scombrus, Scomber australasicus, 

Scomber  japonicus): 

Of the species Scomber scombrus and Scomber  jpaonicus: 

ex0303  74 11 

From 15 February  to 15 June 

-  Scomber  scombrus 

ex0303  74 19 

From 16 June to  14 February 

-  Scomber  scombrus 

—  Dogfish and other sharks: 

Dogfish of the species Squalus  acanthias 

Dogfish of the species Scyliorhinus spp. 

0303 75 

0303 75 20 

0303 75 50 

to 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

0303 75 90 

—  Other 

0303 79 

•- Other: 

—  Saltwater fish: 

Redfish  (Sebastes  spp.): 

0303  79 35 

Of the species Sebastes marinus 

ex0303  79 37 

Other: 

- Of the species Sebastes mentella 

0303 79 45 

Whiting  (Merlangus  merlangus) 

0303 79 51 

Ling  (Molva spp.) 

0303  79 81 

Monkfish  (Lophius  spp.) 

0303  79 83 

Blue whiting  (Micromesistius  poutassou  or Gadus 

0303  79 98 

0303 80 00 

poutassou) 

Other 

Livers and  roes 

0304 

Fish fillets and  other  fish meat  (whether or not minced), 
fresh, chilled  or frozen: 

to 
00 

RC N  6 

RC N  6 

Statistical surv, 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 10 

- Fresh or chilled: 

—  Fillets: 

Of freshwater fish: 

ex0304 10 11 

ex0304  10 13 

Of trout  (Salmo trutta, Salmo gairdneri, Salmo 
clarki, Salmo aguabonita, Salmo gilae): 

- Of trout  (Salmo Gairdneri) 

Of Pacific salmon  (Oncorhynchus  spp.) Atlantic 
salmon  (Salmo salar) and  Danube salmon  (Hucho hucho) 

- Of Atlantic  salmon  (salmo salar) 

Other: 

ex0304  10 33J 

Of cod  (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and of  fish of the species  Boreogadus 
saida 

-  Of cod  (Gadus morhua) 

0304 10 39 

Other 

- Of redfish  (Sebastes  spp.) 
- Other 

—  Other fish meat  (whether or not minced): 

0304  10 91 

—  Of  freshwater  fish 

0304 10 99 

—  Other 

CO 

TQ N° 1 

TQ N° 2 

RC N  6 
RC N° 7 

CN Code 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 20 

— Frozen fillets: 
-- Of freshwater fish: 

ex0304  20 1 li 

Of trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo  gilae): 

- Of trout  (Salmo gairdneri) 

ex0304  20 13 

Of Pacific salmon  (Oncorhynchus  spp.),  Atlantic 
salmon  (Salmo salar) and Danube salmon  (Hucho  hucho): 
- Of Atlantic  salmon  (salmo salar) 

—  Of cod  (Gadus morhua, Gadus macrocephalus, Gadus  ogac) 

and of fish of the species Boreogadus saida: 

ex0304  20 29 

Other 

- Of code of the species Gadus morhua 

0304  20 31 

0304  20 33 

-- Of coalfish  (Pollachius  virens) 

-- Of haddock  (Melanogrammus aeglefinus) 

—  Of redfish  (Sebastes  spp.): 

0304  20 35 

ex0304  20 371 

Of the species Sebastes marinus 

Other 

0304  20 41 

—  Of whiting  (Merlangus  merlangus) 

- Of the species Sebastes  mentella 

CO 

TQ N° 1 

TQ N° 2 

RC N  3 

RC N  6 

RC N  6 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

0304  20 43 

—  Of  ling  (Molva spp.) 

RC N  8 

—  Of mackerel  (Scomber scombrus, Scomber australasicus, 

Scomber  japonicus) and of  fish of the species 
Orcynopsis unicolor: 

ex0304  20 53 

Other 

- Of mackerel  of the species Scomber  scombrus 

0304 20 71 

0304 20 75 

0304 20 97 

—  Of plaice  (Pleuronectes  platessa) 

—  Of herring  (Clupea harengus, Clupea  pallasii) 

—  Other 

- Of blue whiting 

0304 90 

-  Other 

ex0304 90 101 

— Other: 

—  Of freshwater  fish 

•- Of trout  (Salmo gairdneri) 

- Of salmon  (Salmo salar) 

0304 90 21 

CO 

—  Other: 

Of herring  (Clupea harengus, Clupea  pallasii): 

From  15 February  to  15 June 

RC N  1 

RC N  9 
Statistical  surv 

TQ N° 1 
TQ N° 2 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 90 25 

From  16 June to 14  February 

RC N 

Of cod  (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and  of fish of the species  Boreogadus 
saida: 

ex0304  90 38] 

Of cod of the species Gadus morhua 

0304 90 41 

Of coalfish  (Pollachius  virens) 

RC N 

0304 90 45 

Of haddock  (Melanogrammus  aeglefinus) 

0304 90 57 

Of monkfish  (Lophius  spp.) 

CO 
*o 

CN Code 

Description 

TABLE I 

Rate  of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

0304 90 59 

Of blue whiting  (Micromesistius  poutassou  or Gadus 
poutassou) 

0304 90 97 

Other 

RC N  9 

Statistical surv 

0305 

Fish, dried, salted  or in brine; smoked  fish, whether or 
not cooked  before or during the smoking process;  fish 
meal  fit for human consumption: 

0305 10 00 

- Fish meal fit for human  consumption 

0305 20 00 

- Livers and  roes, dried, smoked, salted  or  in brine 

0305 30 

- Fish fillets, dried, salted  or in brine, but not 

smoked : 

-  Of cod  (Gadus morhua, Gadus ogac, Gadus  macrocephalus) 

and of fish of the species Boreogadus saida: 

ex0305  30 la 

Other 

- Of cod  of the species Gadus morhua 

ex0305 30 3d 

—  Of Pacific salmon  (Oncorhynchus  spp.), Atlantic  salmon 

(Salmo salar) and  Danube salmon  (Hucho hucho), salted 
or in brine 

0305 30 50 

—  Of  lesser or Greenland  halibut  (Reinhardtius 

hippoglossoides), salted  or in brine 

RC N 

-  Of Atlantic salmon  (Salmo salar) 

CO 
CO 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0305 30 90 

—  Other 

— Smoked  fish, including fillets: 

ex0305 43 00 

—  Pacific  salmon  (Oncorhynhcus  spp.), Atlantic  salmon 

(Salmo salar) and Danube salmon  (Hucho hucho) 

- Atlantic  salmon  (Salmo salar) 

0305 42 00 

-- Herrings  (Clupea harengus, Clupea  pallasii 

0305 49 

—  Other: 

0305 49 10 

Lesser or Greenland  halibut  (Reinhardtius 

0305 49 20 

ex0305 49 30 

ex0305 49 40 

hippoglossoides) 

Atlantic halibut  (Hippoglossus  hippoglossus) 

Mackerel  (Scomber scombrus, Scomber australasicus, 
Scomber  japonicus): 

- Mackerel  (Scomber  scombrus) 

Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo  gilae): 

- Trout  (Salmo gairdneri) 

0305 49 50 

0305 49 90 

Eels  (Anguilla  spp.) 

Other 

— Dried  fish, whether or not salted  but not smoked: 

CO 

RC N  4 

RC N  5 

RC N  5 

RC N° 5 

RC N° 5 

RC N° 5 

RC N° 5 

RC N° 5 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0305 51 

—  Cod  (Gadus morhua, Gaduc ogac, Gadus macrocephalus): 

ex0305  51 10 

Dried, unsalted 

- Of cod  of the species Gadus morhua 

ex0305  51 90 

Dried, salted 

-  Of cod of the species Gadus morhua 

- Fish, salted  but not dried  or smoked and  fish  in brine 

CO 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

ex0305 61 00 

—  Herrings  (Clupea harengus, Clupea  pallasii) 

salted  herrings  (Clupea harengus, clupea 
pallasii) 

ex0305 62 00J 

Cod  (Gadus morhua, Gadus ogac, Gaduc  macrocephalus) 

- Of cod  of the species Gadus morhua 

0305 69 

Other : 

0305 69 90 

• Other 

0306 

Crustaceans, whether  in shell or not, live, fresh, chilled 
frozen, dried, salted  or in brine;  crustaceans, in shell 
cooked by steaming or by boiling  in water, whether or not 
chilled, frozen, dried, salted  or in brine: 

- Frozen: 

0306 13 

—  Shrimps and prawns: 

0306 13 10 

Of the family  pandalidae 

0306 13 90 

Other 

0306 19 

0306  19 30 

—  Other: 

Norway lobsters  (Nephrops  norvegicus) 

« 

CO 

- Not frozen: 

TQ N  4 or 
RC N° 12 

RC N  10 

RC N  11 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0306 29 

—  Other: 

0306  29 30 

Norway lobsters  (Nephrops  norvegicus) 

0307 

Molluscs, whether  in shell or not, live, fresh, chilled 
frozen, dried, salted  or  in brine;  aquatic  invertebrates 
other than crustaceans and molluscs, live, fresh, chilled, 
frozen, dried, salted  or  in brine: 

— Scallops, including queen scallops, of the genera  Pecten 

Chlamys or Placopecten: 

0307 21 00 

—  Live, fresh or chilled 

0307 29 

—  Other: 

0307  29 10 

Coquilles St. Jacques  (Pecten maximus),  frozen 

0307 29 90 

Other 

0511 

Animal products not elsewhere  specified  or  included; 
dead  animals of Chapter  1 or 3, unfit for human 
consumption: 

- Other: 

0511 91 

—  Products of fish or crustaceans, molluscs or other 

aquatic  invertebrates; dead animals of Chapter 3: 

CO 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0511 91 90  : 

Other 

1604 

i Prepared  or preserved  fish; caviar and caviar  substitutes 
I prepared  from fish eggs: 

; - Fish, whole or  in pieces, but not minced: 

exl604  11 ooi - - Salmon: 

1604 12 

—  Herrings: 

- Atlantic  salmon  (salmo salar) 

TQ N  3 

1604 12 10 

Fillets, raw, merely coated with batter or bread 
crumbs, whether or not prefried  in oil, deep  frozen 

exl604  12 90 

Other: 

-  Spiced  and/or  in acid 

1604 15 

—  Mackerel: 

exl604  15 101 

Of the species Scomber scombrus and Scomber  japonicus 
- Of the species Scomber  scombrus 

TQ N  4 

TQ N  4 or 
RC N° 12 

TQ N  4 

1604 19 

- - Other: 

CO 
00 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

exl604  19 10 

-  - - Salmonidae, other than salmon: 

- Trout  (salmo gairdneri) 

Other: 

1604 19 91 

Fillets, raw, merely coated with batter or bread 
crumbs, whether  or not prefried  in oil, deep  frozen 

1604 19 99 

Other 

1604 20 

- Other prepared  or preserved  fish: 

exl604  20 10 

-  - Of salmon: 

exl604  20 30 

-  - Of salmonidae, other than salmon 

- Of trout  (salmo gairdneri) 

- Of Atlantic  salmon  (salmo salar) 

exl604  20 50 

-  - Of sardines, bonito, mackerel  of the species  Scomber 

scombrus and Scomber  japonicus, fish of the species 
Orcynopxis  umicolor: 

- Of mackerel  of the species  scomber 

scombrus 

1604 20 90 

-  - Of other  fish 

1605 

Crustaceans, molluscs and other aquatic  invertebrates, 
prepared  or preserved: 

1605 20 00 

-  Shrimps and  prawns 

CO 

TQ N° 3 

TQ N° 4 

TQ N° 4 

TQ N  3 

TQ N° 3 

TQ N  4 

TQ N° 4 

TQ N° 5 

CN Code 

Description 

TABLE I 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

exl605 40 0d - Other crustaceans: 

- Nephrops norvegicus 

TQ N8 5 

2301 

Flours, meals and pellets, of meat or meat offal, of 
fish or of crustaceans, molluscs or other aquatic 
invertebrates, unfit for human consumption; greaves: 

2301 20 00 

- Flours, meals and pellets, of fish or of crustaceans 

O 

CN Code 

Description 

TABLE II 

0301 

Live fish: 

- Other live fish: 

ex0301 91 0d 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 

Salmo aguabonita, Salmo gilae) 

- Trout  (Salmo gairdneri) 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

TQ n8  1(1) 
700 T 

0302 

Fish, fresh or chilled, excluding fish filets and other 
fish meat of heading No 0304: 

- Salmonidae, excluding  livers and roes: 

ex0302 11 0d 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarke, 

Salmo aguabonita, Salmo gilae): 

- Trout  (Salmo gairdneri) 

0303 

Fish, frozen, excluding fish fillets and other fish meat 
of heading No 0304: 

- Other salmonidae, excluding livers and roes: 

ex0303 21 0d 

—  Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 

Salmo aguabonita, Salmo gilae): 

- Trout  (Salmo gairdneri) 

(1) Figures refer to the commercial presentation whole and gutted.  For imports falling under HS code 
0304 a coefficient of 2 shall be applied for quantities drawn from the respective tariff quota of 
reference ceiling. 

£» 

CN Code 

Description 

TABLE II 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 

0304 10 

Fish fillets and other  fish meat  (whether or not  minced), 
fresh, chilled  or frozen: 

- Fresh or chilled: 
—  Fillets: 

Of freshwater fish: 

ex0304  10 11 

Of trout  (Salmo trutta, Salmo gairdneri, Salmo 
clarki, Salmo aguabonita, Salmo gilae): 

- Of trout  (Salmo Gairdneri) 

0304 20 

- Frozen fillets: 
—  Of freshwater fish: 

ex0304  20 llj 

Of trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo  gilae): 

- Of trout  (Salmo gairdneri) 

0304 90 

- Other: 

ex0304 90 ld 

—  Of freshwater  fish: 

- Of trout  (Salmo gairdneri) 

CN Code 

Description 

TABLE II 

0301 

Live fish: 

- Other  live fish: 

0301 99 

-  - Other: 
- - - Freshwater fish: 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

TQ N  2(1) 

4900 T 

ex0301 99 13j 

-  - - - Pacific  salmon  (Oncorhynchus  spp.),  Atlantic 

salmon  (Salmo salar) and Danube salmon  (Hucho 
hucho): 

- Atlantic  salmon  (salmo salar) 

ex0302 12 0d 

0302 

0303 

Fish, fresh or chilled, excluding  fish fillets and  other 
fish meat of heading No  0304: 
- Salmonidae, excluding  livers and  roes: 
-  - Pacific salmon  (Oncorhynchus  spp.), Atlantic  salmon 
(Salmo salar) and Danube salmon  (Hucho  hucho): 

- Atlantic  salmon  (salmo salar) 

Fish, frozen, excluding  fish fillets and other fish meat 
of heading  No  0304: 
- Other salmonidae, excluding  livers and  roes: 

ex0303  22 0d 

-  - Atlantic  salmon  (Salmo salar) and Danube salmon 

(Hucho hucho): 

- Atlantic  salmon  (salmo salar) 

(1) Figures refer to the commercial  presentation whole and gutted.  For  imports falling under HScode 

j.  0304 a coefficient of  2 shall be applied  for quantities drawn  from the respective tariff quota of 
£. reference ceiling. 

CN Code 

Description 

TABLE II 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 

0304 10 

Fish fillets and other fish meat (whether or not minced), 
fresh, chilled or frozen: 

- Fresh or chilled: 
- - Fillets: 
- - - Of freshwater fish: 

ex0304 10 13 

- - - - Of Pacific salmon (Oncorhynchus spp.), Atlantic 

salmon (Salmo salar) and Danube salmon (Hucho 
hucho): 

- Of Atlantic salmon (salmo salar) 

0304 20 

- Frozen fillets: 
- - Of freshwater fish: 

ex0304 20 13 

- - - Of Pacific salmon (Oncorhynchus spp.), Atlantic 

salmon (Salmo salar) and Danube salmon (Hucho 
hucho): 

- Of Atlantic salmon  (salmo salar) 

0304 90 

- Other: 

ex0304 90 ld 

- - Of freshwater fish: 

- Of Atlantic salmon (salmo salar) 

CN Code 

Description 

Rate of duty 

TABLE  II 

1604 

Prepared  or preserved  fish; caviar and caviar  substitutes 
prepared  from fish eggs: 

- Fish, whole or in pieces, but not minced: 

exl604  11 00 

- - Salmon: 

1604 19 

-  - Other: 

- Atlantic  salmon  (salmo salar) 

exl604  19 10 

- - - Salmonidae, other than salmon: 

1604 20 

- Trout  (salmo gairdneri) 

exl604  20 10 

- Other prepared  or preserved  fish: 

- - Of salmon: 

exl604  20 30 

- Of Atlantic  salmon  (salmo  salar) 

- - Of salmonidae, other than salmon 

- Of trout  (salmo gairdneri) 

0 

0 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

TQ N° 3 
400 T 

Crt 

CN Code 

Description 

TABLE II 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

1604 

Prepared  or preserved  fish; caviar and caviar  substitutes 
prepared  from  fish eggs: 
-  Fish, whole or in pieces, but not minced: 

TQ N  4 
2000 T 

1604 12 

-  - Herrings: 

1604 12 10 

-  - - Fillets, raw, merely coated  with batter or bread 

crumbs, whether  or not prefried  in oil, deep 
frozen 

1604 15 

-  - Mackerel: 

exl604 15 ld 

-  - - Of the species Scomber scombrus and  Scomber 

japonicus: 

-  Of scomber  scombrus 

1604 19 

-  - Other: 
-  - - Other: 

1604 19 91 

-  - - - Fillets, raw, merely coated  with batter or 

breadcrumbs, whether  or not prefried  in oil, 
deep frozen 

1604 19 99 

-  - - - Other 

OT 

CN Code 

Description 

TABLE II 

Rate of duty  Tariff quota 

TQ  in tons 
reference 
ceiling R.C. 

1604 20 

- Other prepared  or preserved  fish: 

exl604  20 5d 

-  - Of sardines, bonito, mackerel of the species Scomber 

scombrus and Scomber  japonicus, fish of the species 
Orcynopxis umicolor: 

- Of mackerel  of the species  scomber 

scombrus 

1604 20 90 

-  - Of other fish 

1605 

Crustaceans, molluscs and other aquatic  invertebrates, 
prepared  or preserved: 

1605 20 00 

- Shrimps and  prawns 

exl605 40 0d 

- Other crustaceans: 

- Nephrops  norvegicus 

TQ N  5 

2000 T 

HE* 

CN Code 

0302 

0302 40 

TABLE II 

Description 

Rate of duty 

Fish, fresh or chilled, excluding  fish fillets and  other 
fish meat of heading  No 0304 : 

- Herrings  (Clupea harengus, Clupea  pallasii),  excluding 

livers and roes : 

Tariff quota 
TQ in tons 
reference 
ceiLling__R;C. 

RC n°  1 (1) 
2000 T 

0302 40 90 

—  From 16 June to 14 February 

0  (2) 

0303 

0303 50 

Fish, frozen, excluding  fish fillets and other  fish meat 
of heading No 0304 : 

- Herrings  (Clupea  harengus, Clupea  pallasii), excluding 

livers and  roes : 

0303 50 90 

—  From  16 June  to 14 February 

0  (2) 

(1) Duty exemption  for herring  falling within subheadings 0302 40 90, 0303  50 90, 0304  10 93, 
0304 10 98 and  0304 90 25 within  the  limits of a global annual  tariff quota  of  34 000 tonnes 
to be granted by the competent Community authorities and subject to compliance with the reference 
price. 
(2) Figures refer to the commercial  presentation whole and gutted.  For imports  falling  under 
HS code  0304 a coefficient of  2 shall be applied  for quantities drawn  from the respective  tariff 

^  quota of reference ceiling. 
00 

CN Code 

Description 

Rate of duty 

TABLE 

II 

0302 

Fish, fresh or chilled, excluding  fish fillets and  other 
fish meat of heading  No  0304 : 

0302 64 

—  Mackerel  (Scomber scombrus, Scomber australasicus, 

Scomber  japonicus) : 

ex0302 64 90 

From 16 June to 14 February : 

- Mackerel  (Scomber  scombrus) 

0304 

Fish fillets and  other  fish meat  (whether or not minced), 
fresh, chilled  of frozen : 

0304 20 

-  Frozen  fillets : 

0304 20 31 

-  Of coalfish  (Pollaechius  virens) 

0304 90 

- Other : 

0304 90 41 

Of coalfish  (Pollachius  virens) 

0 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC n° 2 
3000 T 

RC n° 3 
25000 T 

£* 
CO 

CN Code 

0305 

0305 30 

TABLE 

II 

Description 

Rate of duty 

Fish, dried, salted  or  in brine; smoked  fish, whether or 
not cooked  before or during  the smoking process; fish 
meal  fit for human consumption : 

— Fish fillets, dried, salted  or in brine, but not 

smoked : 

0305 30 50 

—  Of  lesser of Greenland  halibut  (Reinhardtius 

hippoglossoides), salted  or in brine 

0305  30 90 

—  Other 

0305 

Fish, dried, salted  or  in brine; smoked  fish, whether or 
not cooked  before or during  the smoking process; fish 
meal  fit for human consumption : 

— Smoked  fish, including  fillets : 

ex0305 41 00 

—  Pacific salmon  (Oncorhynchus  spp.), Atlantic  salmon 
(Salmo salar) and  Danube salmon  (Hucho hucho) : 

- Atlantic  salmon  (Salmo  salar) 

0305 49 

—  Other : 

0305 49 10 

Lesser or Greenland  halibut  (Reinhardtius 
hippoglosoides) 

0305 49 20 

Atlantic halibut  (Hippoglossus  hippoglossus) 

o 

0 

0 

0 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC n° 4 
5000 T 

RC n° 5 
1000 T 

CN Code 

Description 

Rate of duty 

TABLE II 

ex0305 49 30 

Mackerel  (Scomber scombrus, Scomber australasicus, 
Scomber  japonicus) : 

- Mackerel  (Scomber  scombrus) 

ex0305 49 40 

Trout  (Salmo trutta, Salmo gairdneri, Salmo clarki, 
Salmo aguabonita, Salmo gilae) : 
- Trout  (Salmo  gairdneri) 

0305 49 50 

Eels  (Anguilla spp.) 

0305 49 90 

Other 

0302 

Fish, fresh or chilled, excluding  fish fillets and other 
fish meat of heading No 0304 : 

Other fish, excluding  livers and roes : 

0302 69 

—  Other : 

Redfish  (Sebastes spp.) : 

0302 69 31 

Of the species Sebastes marinus 

ex0302 69 33 

Other : 

- Of the species Sebastes  mentella 

0 

0 

0 

0 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC n° 6 (1) 
12600 T 

(1) Figures refer to the commercial  presentation whole and gutted.  For imports falling under 
çjl  HS code 0304 a coefficient of 3 shall be applied for quantities drawn from this reference ceiling 

CN Code 

Description 

Rate of duty 

TABLE II 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

0303 

Fish, frozen, excluding  fish fillets and other fish meat 
of heading  No 0304 : 

- Other fish, excluding  livers and roes : 

0303 79 

—  Other : 

Saltwater fish : 

Redfish  (Sebastes spp.) : 

0303 79 35 

Of the species  Sebastes marinus 

ex0303  79 37 

Other : 

- Of the species Sebastes mentella 

0304 

0304 10 

Fish fillets and  other  fish meat  (whether or not minced), 
fresh, chilled  or frozen : 
- Fresh or chilled 

RC N 

-  Fillets 

Other: 

ex0304  10 39 

Other: 

- Of red fish: 

CN Code 

Description 

TABLE II 

0304 20 

- Frozen  fillets : 

—  Of redfish  (Sebastes spp.) : 

0304  20 35 

Of the species Sebastes marinus 

ex0304  20 37 

Other : 

- Of the species Sebastes mentella 

Rate of duty  Tariff  quota 

TQ  in tons 
reference 
ceiling R.C. 

RC N° 6 

0304 

Fish fillets and other fish meat  (whether or not minced), 
fresh, chilled  or frozen : 

0304 10 

- Fresh or chilled  : 

—  Fillets : 

Other : 

ex0304  10 39 

Other 

- Other, excluding  red  fish 

RC n  7 
3000 T 

CR 
CO 

CN Code 

Description 

Rate of duty 

TABLE 

II 

0304 

Fish fillets and other  fish meat  (whether or not  minced), 
fresh, chilled  or frozen : 

0304 20 

- Frozen fillets : 

0304  20 43 

—  Of  ling  (Molva spp.) 

0304 

Fish fillets and other fish meat  (whether or not  minced), 
fresh, chilled  or frozen : 

0304 20 

- Frozen fillets : 

ex0304  20 97 

-  Other : 

0304 90 

0304 90 59 

- Of blue whiting 

- Other : 

Of blue whiting  (Micromesistius  poutassou  or Gadus 
poutassou) 

0 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC n° 8 
550 T 

RC n° 9 
1800 T 

CN Code 

Description 

TABLE II 

0305 

Fish, dried, salted  or  in brine; smoked  fish, whether or 
not cooked  before or during  the smoking process; fish 
meal fit for human consumption : 

- Fish, salted  but not dried  or smoked  and  fish in 

brine : 

0305 69 

—  Other : 

0305 69 90 

Other 

0306 

Crustaceans, whether  in shell  or not, live, fresh, 
chilled, frozen, dried, salted  or in brine; crustaceans, 
in shell, cooked  by steaming  or by boiling  in water, 
whether or not chilled, frozen, dried, salted  or in 
brine : 

- Frozen : 

0306 13 

—  Shrimps and  prawns : 

0306 13 10 

Of the family  pandalidae 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC n  10 
1400 T 

RC n  11 
11000 T 

C7! 
or 

CN Code 

Description 

Rate of duty 

TABLE 

II 

0305 

Fish, dried, salted  or  in brine; smoked  fish whether or 
not cooked  before or during  the smoking process; fish meal 
fit for human consumption: 
-  fish, salted  but not dried  or smoked and  fish in brine: 

0305 61 00 

—  Herrings  (clupea harengus, clupea  pallasii) 

1604 

Prepared  or preserved  fish, caviar or caviar  substitutes 
prepared  from  fish  eggs: 

-  Fish, whole or  in pieces, but not minced 

1604 12 

—  Herrings 

1604 12 90 

Other 

0 

0 

Tariff quota 
TQ in tons 
reference 
ceiling R.C. 

RC N° 12 

500 T 

CJt 

CN Code 

Description 

TABLE II 

Rate  of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0302 

Fish, fresh or chilled, excluding  fish fillets and  other 
fish meat of heading  No 0304 : 

— Flat fish  (Pleuronectidae, Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and Citharidae), excluding 
livers and roes : 

Statistical 
surveillance 

0302 29 

—  Other : 

0302 29 90 

Other 

-Other  fish, excluding  livers and  roes : 

0302 69 

—  Other : 

Saltwater fish : 

0302 69 98 

Other 

0303 

Fish, frozen, excluding  fish fillets and other  fish meat 
of heading  No 0304 : 

— Other  fish, excluding  livers and roes : 

0303 79 

—  Other : 

Saltwater fish : 

0303 79 98 

Other 

CN Code 

Description 

TABLE II 

Rate of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0304 

Fish fillets and other  fish meat  (whether or not minced), 
fresh, chilled  or frozen : 

0304 20 

- Frozen fillets : 

ex0304  20 97 

—  Other : 

- Other excluding blue whiting 

0304 90 

0304 90 97 

- Other : 

—  Other : 

Other 

00 

PROTOCOL NO 2 

concerning products subject to special arrangements to take 
account of differences in the costs of agricultural products 
incorporated therein 

Article 1 

In order to take account of differences in the cost of the 
agricultural products incorporated in the goods specified in 
the table annexed to this Protocol, the Agreement does not 
preclude : 

(i)  the levying, upon import, of a variable component or 

fixed amount, or the application of internal price 
compensation measures ; 

(ii) the application of measures adopted upon export. 

Article 2 

3.  The Community as constituted on 31 December 1985 shall 
apply the customs duties on imports originating in 
Faroe Islands on 1 January 1992 as indicated in the 
table annexed to this Protocol. 

2.  The Kingdom of Spain shall progressively abolish the 
difference between the basic duties on 1 January 1985 
to products originating in the Faroe Islands and the 
duties applicable on 1 January 1992 which are shown in 
the table annexed to this Protocol, in accordance with 
Article 31 (1) and (3) of the Act of Accession. 

3.  The Portuguese Republic shall progressively abolish the 

difference between the basic duties on 1 January 1985 
to products originating in the Faroe Islands and the 
duties applicable on 1 January 1992 which are shown in 
the table annexed to this Protocol, in accordance with 
Article 190 (1) and (2) of the Act of Accession. 

Article 3 

The Faroe Islands shall abolish tariffs and duties on 
imports of processed agricultural products originating in 
the Community on the date specified in Article 5 and Annex 
II to this Agreement with the exceptions mentioned in 
Protocol 4, Table II. 

Should the Faroe Islands introduce such measures for 
processed agricultural products as mentioned in Article 1 of 
this Protocol  , the Community shall be duly notified. 

59 

•TABLE 

EUROPEAN  ECONOMIC  COMMUNtTY 

Dctcnpuon 

HitcW 
du*>  r*« 

Butrcrrr.ili..  curdled  milk  and  cream,  yogurt,  kephir  and  other  fermented  or  acidified  mile  anc 
cream,  whether  or  not  concentrated  or  containing  added  sugar  or  other  sweetening  rr.j-c:  or 
Aavocrcc  or  containing  added  fruit  or  cocoa: 

CNeadc 

0*03 

0403  10 

-  Yofurr 

0403  10  51 
to  »9 

-  -  ria»ocrcc  or  containing  added  fruit  or  cocoa 

MOB 

n  AD  F/M 
AD  SO. 
MOB 

Aridranwil  dur»  on flour 
Addaoanal  dur* or. sugar 
Variable component 

60 

CS  code 

I 

Description 

0403  90 

-  Other  . 

I 

0403  90  71 

-  -  Flavoured  or  containing  added  fruit  or  cocoa 

to  99 

! 

0*10 

0?;o  40 

( T it 

Vegetables  uncookec  or  cooked  by  stcarr.mg  or  boiimg  in  »a:cr  .  frozen 

-  Sweet  com 

Vegetables  provisionally  preserved  (for  example,  by  sulphur  dioxide  gas.  m  brine,  ir  sulphur 
water  or  m  other  preservative  solutions),  but  unsuitable 
immediare 
consumption 

in  that  state  for 

( T il  90 

-  Other  vegetables .  rruxrurcs  of  vegetable! : 

-  -  Vegetables 

0"U  90  30 

151? 

1319  13 

1702 

:  -  -  -  Sweet  corn 
i 
!  Industrial  mor.ocarbos.vlic  farrv  acids,  acid  oil»  frorr.  refining,  industrial  :arr>  alcohol* 
! 
J  -  Incusmai  monocarborylic  fatty  acta» 
!  -  -  Tall  oil  farry  acids 

!  Other  sugars,  including  chemically  pure  iactosc.  maltose.  glucose  and  fructose.  <r.  solid  rorrr . 
•  sugar  svrups  not  containing  added  flavocnng  or  colouring  maner.  artificial  honev.  whether  or 
:  no»  mixed  with  narural  honey  .  carame! 

r o: 50 

1702  90 

1702  90  10 

!  -  Chemically  pvrz  fructose 

'  -  Other,  including  invert  sugar 
I 
j  -  -  Chemicali-  pure  maltose 

170* 

lr0*  10 

!  Sugar  confectioncr>.  .including  white  chocolate),  not  containing  cocoa 
! 
'• -  Chewing  gurr..  whether  or  not  sugar-coated 

I 

• 

\"0*  90 

j  -  Ot.-.sr 

; 

I 
i 
1 

I 

j 

1704  90  10 

1~04  «*C  30 

[  --  Liquorice extract  containing  more t'ran  10  X  b> weight of  sucrose  bu: no:  ro-.tair.:ng  arhcr  j 
! 

added  substances 

-  M  !>>iir  . fc- \ > / . 3 :t 

1~0*  90  51 

i  -  -  Other 

Kate of 
durv 

MOB 

MOB 

MOB 

Free 

Free 

Free 

MOB 
max  23  X 

Free 

MOB 
ma»  2"  X 
-  AD  S/Z 

MOB 
taut  27  X 
-  AD  S/Z 

1106 

|  Chocolate  and  other  food  preparation»  containing  cocoa: 

110*  10 

.  '  CIX-OJ  po — Jci.  vuninmrij;  added  s u n:  or  other  tweetenmg  mitirr 

MOB 

ISO»  20 

!  -  O'hcr  preparations  in  blocks  or  slabs  weighing  more  than  2 kg  or  m  liquid,  pasre.  powder, 
granular or other  bulk  form  in containers or immediate  packings, of  a content  exceeding  2 kg 

1*06  20  10 

:  -  -  Containing  31  %  or  more  by  weight  of  cocoa  butter  or  containing  a  combined  wcighr  of 

31  X  or  more  of  cocoa  butter  and  milk  fat 

1106  20  30 

Containing  a combined  weight  of  li  X  or  more,  but  less  than  31  X  o:' cocoa  butter  and 
rr.ilk  fat 

1 

Other 

1S06*  20  50 

Ce rua I-: T. g  \î  X  o:  more  by  weight  of  cocoa  burtc: 

1806  20  "0 

'• 

Chocolate  rr.::k  crumb 

MOB 
max  2~  X 
-  AD  S/Z 

MOB 
max  27  % 
-  AD  S/Z 

MOB 
max  27  % 
*  AD  S/Z 

MOB 

61 

o* 

Description 

1106  20  90 

Otncr 

-  Other,  m  biocks.  siabs  or  bars 

1106  31 

-  -  Fiiied 

1106  32 

-  -  Not  filled 

1106  90 

-  Other: 

IBM  90  11 
CD  39 

-  -  Chocolate  and  chocolate  products 

1106  90  50 

-  -  Sugar  confectionery  and  substitutes  therefor  made  from  sugar  substitution  products. 

containing  cocoa 

1106  90  60 

Spreads  containing  cocoa : 

-  Ir.  immediate  packings  of  a  net  capacity  of  1 kg  or  less 

-  Other 

1106  90  "0 

j  -  -  Preparations  containing  cocoa  for  making  beverages: 

-  In  immed.atc  packing*  o:  a  net  capaciry  of  1 kg  or  less 

-  Other 

111*  ^J  *0 

i  -  -  O'.nc: 
I 
I 

-  Ir.  immediate  packings  of  a  net  capacity  of  \  k.g or  less 

-  OtS( 

1901 

1902 

1902  11 

1902  IS 

1902  20 

Mait  extract.  food  preparations  of  flour,  meal,  starch  or  malt  extract,  not  containing  cocos 
| 
powder  or  containing  cocoa  powder  in  a  proportion  by  weight  of  less  than  50  X.  nor  else-wherr  ! 
•pcnScc  or  included  ; food  préparations  of  goods  of  heading  Nos  0401  to  0-*O*. not  containing  ! 
cocoa  powder  or  containing  cocoa  powder  in  a  proportion  by  weight  of  less  than  10  X.  no:  j 
elsewhere  specified  or  included 

! 

Pasta,  whether  or  not  cooked  or  stuffed  (with  meat  or  other  substances)  or  otherwise  prepared, 
such  as spaghetti, macaroni,  noodles, lasagne, gnocchi, ravioli, cannelloni. couscous,  whether  or  i 
not  prepared. 

-  Uncooked  pasta,  not  sruffed  or  otherwise  prepared. 

-  -  Containing  cgjs 

Other 

-  Srurfcc  pasta,  whether  o:  not  cooked  o:  otherwise  prepared: 

! 
i 
I 

1902  20  ?: 

.  -  -  Cthcr 

Rattof 
dur» 

MOB 
max  2"  X 
-  AD  S/Z 

MOB 
max  2~  X 
-  AD  S.Z 

MOB 
max  2*  X 
-  AD  S/Z 

MOB 
max  27  X 
•  AD  S/Z 

MOB 
max  27  X 
•  AD  S 'Z 

MOB 
max  2T  X 
-  AD  S  Z 

MOB 

max  2r  X 
-  AD  S/Z 

MOB 
max  2"  X 
•  A D SZ 

MOB 

max  2~  X 
-  AD  S  Z 

M OS 
max  27  X 
-  AD  S/Z 

MOB 

ma*  2"  X 
-  AD  S  Z 

MOB 

MOB 

MOB 

MOS 

62 

CS  coot 

1902  30 

1902  40 

1903 

190* 

1905 

Descnption 

-  Other  pasta 

-  Couscous 

Tapioca  and  substitutes  therefor  prepared  from  starch,  in  the  form  of  flakes,  grams,  pcar-.s. 
siftinp  or  in  similar  forms 

Prepared  foods  obtained  by  the  swelling  or  roasting  of  c créais or cereals  products  .'for  example. 
corn  flakes-  ; cereals,  other  than  maire  (corn),  in grain  form,  pre-cooked  or  otherwise  ptx?*rsc 

Bread,  pasrry.  cakes,  biscuits  and  other  bakers*  wares,  whether  or  not  containing  cocoa. 
communion  wafers, em pry cachets of  a kind suitable for  pharmaceutical  use. sealing  wafers,  nee 
paper  and  similar  products: 

1905  10 

-  Crispbrcad 

1903  20 

1905  30 

-  Gingerbread  and  the  like 

— Sweet  biscuits,  waffles  and  wafers 

1905  *0 

t  -  Rusks,  toasted  bread  and  similar  toasted  products 

1905  90 

j  -  Other-

1905  90  10 

Î  -  -  V.arros 

1905  90  20 

I 
•  -  -  Cammumcn  wafers,  empr»  cachers  of  a  kind  suitable  for  pharmaceutical  use.  sealing 

waters,  n ::  rape:  and  similar  products 

1905  90  3C 

:  -  -  -  Srrac.  not  containing  added  honey,  eggs,  cheese  or  fnu:.  and  containing  ?v  w-igh:  m the 
cr>  marrer  state  not  more  than  5  X  of  sugar  and  not  more  than  5  X  of  fst 

1905  90  *0 

i  -  -  -  waffles  anc  wafers  with  a  water  content  exceeding  10  X  by  weight 
i 
i 

1905  90  50 

•  -  -  -  Biscuits,  extruded  or  expanded  products,  savoury  or  salted 

-  Other 

1*05  90  60 

-  -  M'lth  added  sweetening  martrr 

1905  90  90 

! 

Other 

j 

2001 

:  **• cçetahie*. rruit. nuts and other edible parts of  plants, prepared or preserved  bv virtcgar or acetic  • 
j 
|  ace 

Rare of 
dur» 

MOB 

MOB 

MOB 

MOB 

MOB 
max  2*  X 
•  AD  F/M 

MOB 

MOB 
max  35  X 
-  AD  S/Z 

MOB 

MOB 
max  20  X 
-  AD  F'M 

MOB 

MOB 

MOB 
max  30  X 
-  AD  F/M 

MOB 
max  30  X 
•r  AD  F/M 

MOB 
max  "»<  X 
T  AD  S/Z 

MOB 
max  30  X 
-  AD  F'M 

2001  90 

i  -  Otnet 

2001  90  30 

!  -  -  Sweet  com  ;Zea  mays  »ir.  saccharic». 

200* 

!  Other  vegetables  prepared  or  preserved  otherwise  than  by  vinegar  or  acetic  acid,  frozen 

200*  10 

j  -  Potatoes. 

Other 

i 
I 
! 
I  -  Other  vegetables  and  mixtures  of  vejetibics : 
l 

In  the  rorrr.  of  flour,  meal  or  flake-; 

20O4  10  91 
200*  9G 

200*  90 1C 

-  -  S wee:  com  Zca  mays  var.  saccharara 

2005 

2005  20 

Other  veçrtacics  prepared  or  preserved  »•: ...-%nse  than  by  vinegar  or  acetic  acid,  not  frctcr 
-  Potatoes 

I 
I 

| 

, 

j 

: 

; 

MOB 

MOB 

M 05 

63 

CNcode 

Dcacripooa 

2005 20 10 

-  -  In  rise  form  of  flour,  meal  or  flaxes 

2005 BO 

-  Sweet  corn  (Zea  mays  var.  sacrharata) 

Rase of 

MOB 

MOB 

2008 

Fruit,  nuo  and  ocher  edible  parts  of  plants,  otherwise  prepared  or  preserved,  whether  or  not 
containing added sugar or ocher sweetening matter or spirit, DOC elsewhere specified  or inducted : 

— Other,  including  mixtures  ocher  than  chose  of  subheasding  200S  19: 

200199 

--  Other: 

—  —  — Not  containing  added  spirit: 

200199 15 

2101 

— 

— 

Not  containing  added  sogax: 

Maize  (corn),  ocher  than  sweet  corn  (Zea  mays  rax.  saccharara) 

MOB 

Extracts, essences  and conccncraces, of coffee,  tea or mate and preparations  with  a basis of  these 
products  or  with  a  basis  of  rpffrr.  tea  or  mace;  roasted  ^ " " "t  and  orhrr  roasted  "^ft*^ 
sobsxitnses,  and  extracts,  essences  and  concentrâtes  thereof: 

2101 10 

—  Extracts, essences and concentrates, of  coffee, and preparations  with a basis of these  extracts, 

essences  or  concentrates  or  with  a  basis  of  coffee : 

—  —  Prcparaoons : 

2101 10 99 

2101 20 

-  Extracts,  essences  and  corse entrâtes,  of  tea  or  marc,  and  prcparaoons  wich  a  basts  of  these 

cam acta,  essences  or  concentrates  or  with  a  basis  of  tea  or  mate : 

2101 20 90 

-  -  Other 

2101 30 

-  Roasted  chiccry  and  other  roasted  coffee  substitutes, snd  extracts, essences  and  concentrates 

thereof: 

Roasted  chicory  and  ocher  roasted  coffee  substitutes: 

2101 30 19 

Other 

Extracts, rtsrnrrs and  concentrates of  roasted  chicory and other roasted  coffee  suosxxruxes : 

2101 30 99 

2102 

Other 

• 
Yeasts (active or inactive) ; other single-cell  micro-organisms, dead  (but not including  vacones  of 
beading  No  3002} ; prepared  baking  powders : 

2102 10 

-  Active  yeasts : 

2102 10 31 
m 39 

Bakers*  yeast 

2102 20 

- 

inactive  yeasts : ocher  single-cell  micro-organisms,  dead : 

2102 20 11 
eo 19 

2103 

-  -  Inactive  yeasts 

Sauces  and  preparations  therefor;  mixed  condiments  and  m' v -*  seasonings.  mustard  flour  and 
mead  and  prepared  mustard: 

2103 10 

-  Soya  sauce 

2103 20 

-  Tomato  ketchup  and  ocher  tomato  sauces 

2103 90 

-  Other 

2104 

Soups  and  broths  and  preparations  therefor;  homogenized  composite  food  prcparaoons: 

2104  10 

-  Soups  and  broths  znd  preparations  therefor 

MOB 

MOB 

MOB 

MOB 

MOB 

Free 

Free 

Free 

Free 

Free 

64 

CN 

Description 

2105 

Ice  cream  and  ocher  edible  ice,  whether  or  not  containing  cocoa 

2106 

2106  10 

Food  preparations  not  elsewhere  specified  or  included:-

-  Protein  concentrates  and  textured  protein  substances: 

2 1 0 ( 10  90 

--  Other 

21Q4  90 

-  Other: 

2106  90  10 

-  -  Cheese  fondues 

Other: 

ex  2106  90  91 

-  -  -  Containing  no  m ilk fart,  milk  proteins,  sucrose,  isoglucote.  glucose  or  starch  or 
containing  less than  IJ  %  milkfat, US  X  milk  proteins, 5  X  sucrose  ur isocjucoac, 5  X 
glucose  or  starch : 

-  Hydrolysates  of  proteins ; autolysates  of  yeast 

2106  90  99 

Other 

-  Containing  26  X  or  more  by  weight  of  roilkfats: 

-  In  immediate  parkings  of  a  net  capacity  of  1 kg  or  less 

-  Other 

-  Other 

2202 

Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  ocher 
rwcetentng  matter  or  flavoured,  and  ocher  non-alcoholic  beverages,  not  including  fruit  or 
vegetable  juices  of  heading  No  2009 : 

2202  10 

-  Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  ocher 

sweetening  matter  or  flavoured 

2202  90 

-  Other: 

; 2202  90  10 

-  -  Not  containing  products  of  heading  Nos  0401  to  0404  or  fat  obtained  from  products  of 

heading  Nos  0*01  to  0404: 

-  Containing  sugar  (sucrose  or  invert  sugar) 

2202  90  91 
to  99 

Other 

2203 

2205 

220S 

Beer  made  from  malt 

Vermouth  and  ocher  wine  of  fresh  grapes  flavoured  with  plants  or  a romane  substances 

Undcnarured  ethyl  alcohol  of  an  alcoholic  srrcngrh  by  volume  of  less  than  10  X  vol;  spirits, 
liqueurs and other spirituous  beverages ; compound  alcoholic  preparations  of a kind used  for the 
manufacture  of  beverages :  -

2 2 0 1 90 

-  Other: 

-  -  Other  spirituous  beverages  in  containers  holding: 

2  I or  less : 

2 2 0 1 90  55 

- 

Liqueurs: 

-  Containing  eggs  or  egg  yolks  and/or  sugar  (sucrose  or  invert  sugar) 

6 x 2 2 0 1 90  59 

-  Other  spirituous  beverages : 

-  Containing  eggs  or  egg  yolks  and/or  sugar  (sucrose  or  invert  sugar) 

ex  220190  79 

-  Liqueurs  and  other  spirituous  beverages: 

Mort  than  2 1 : 

-  Containing  eggs  or  egg  yolks  and/or  sugar  (sucrose  or  invert  sugar) 

l a of 
d-ry 

MOB 
max  27  % 
+  AD  S/Z 

MOB 

MOB 
25 ECU/ 
100  k g/ n et 

Free 

MOB 

MOB 

Free 

Free 
MOB 

Free 
Free 

ECU  l  /% 
v o l /y 

•  ECU  «VU. 

ECU  1  /% 
vol/  y 
+  ECU  6 /U 

ECU 

\/% 

vol/hi 

65 

CN 

Description 

2905 

Acyclic  alcohols  ind  their  halogenated,  sulphonaced,  nitrated  or nitrouted  derivatives : 

-  Other  polyhydric  alcohols : 

2905  43 

-  -  Mannitol 

2905 44 

-  -  D-glucatol  (sorbitol) 

2915 

Saturated  acyclic  monocarboxylic  acids  and  their  anhydrides,  halides.  peroxides  and 
peroxyacsds^heir  halogenated,  sulphonated.  nitrated  or ruerosared  derivanves: 

-  Fox mac  acid,  its sala  and esters: 

ex  2515  13 

-  -  Eaters  of  formic  acid : 

— Eaters  of  mannitol  and esters  of  sorbitol 

-  Eaters  of  acetic  acid : 

2915  39 

-  -  Other: 

ex  2913  39 90 

Other: 

-  Esters  of  mannitol  and esters  of  sorbitol 

ex  2915  90 

-  Other: 

-  Eaters  of  mannitol  and esters  of  sorbitol 

MOB 

MOB 

Free 

Free 

frte 

2916 

Unsarurated  acyclic  monocarboxylic  acids,  cyclic  monocarboxylic  acids,  rhcir  anhydrides, 
hilsHn.  peroxides  and  pcroxyacids;  thar  halogenated.  sulphonated.  mtrared  or  mrroaared 
derivanves : 

-  Unsarurated  acyclic  monocarboxylic  acids,  their  anhydrides, halides.  peroxides,  pcroxyacids 

and  their  derivanves 

2916  19 

Other 

2916  19 90 

Other. 

-  Esters  of  mannitol  and esters  of  sorbitol 

Free 

2917 

Polvcarboxylic  acids,  their  anhydrides,  halides,  peroxides  and pcroxyacids.  their  halogenated. 
sulphonated.  nitrated  or  nitrosated  derivanves: 

-  Acyclic  polycarborylic  acids,  their  anhydrides,  halides,  peroxides,  perorvacids  and  chesr 

derivanves: 

2917 19 

-  -  Other 

2917 19 90 

Other: 

- 

ltacomc  acid,  its  sala  and esters 

2911 

CarboxyUc  acids  with  additional  oxygen  function  and their  anhydrides,  halides,  peroxides and 
peroxyaods;  their  halogenated,  sulphonated.  nitrated  or nitrosated  derivanves : 

-  Carborvuc  s o ds  with  alcohol  function  but without  ocher oxygen  function,  their  anhydrides, 

halides,  peroxides,  pcroxyacids  and their  derivatives : 

2911 11 

-  -  Lactic  acid,  its  salts  and esters 

2911 14 

-  -  O mc  acid 

2911 15 

2911 19 

-  -  Salts  and esters  of  citric  acid 

Other: 

t 2911 19 90 

Other: 

-  Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, hcpcasacchanc acid, their 

sala  and esters 

2532 

Heterocyclic  compounds  with  oxygen  hctcro-stom(i)  only: 

-  Compounds  containing  an unfuscd  furan  ring (whether or not hydrogenated)  in the  strucrure: 

i  2932  19 

Other: 
-  Anhydrous  mannitol  and sorbitol  compounds,  excluding  malrol  and  isomaltpl 

Free 

fret 

Free 

frtt 

Free 

Free 

66 

CNeoot 

Description 

La* of 

2932 90 

-  Other: 

2932 90 70 

-  -  Cyclic  acetals  and  internal  hemiacetals.  whether  or  not  with  other  oxygen  functions,  and 

their  halogenated.  sulphonated.  nitrated  or  nitrosated  derivanves : 

: 2932 90 90 

Other: 

-  a  -  Mcthylglucotedc 

2940 

-  Anhydrous  mannitol  and  sorbitol  compounds,  excluding  maltol  and  isomaltol 

Sugars, chemically  pure, other  than sucrose,  lactose, maltose, glucose  and  fructovc : sugar cchcaa 
and  sugar  esters,  and  their  salts,  ocher  than  produce  of  heading  Nos  2537.  2931  or  2939 : 

2940 00 90 

-  Other 

2941 

2941 10 

3001 

Axiabtoocj 

-  Penicillins  and  their  derivanves  with  a  pcnicillanic  acid  structure;  sain  thereof 

Glands and other organs  for organo-chcrapcutic uses, dried, whether or not  powdered  ; caxtacts 
of glands or ocher organs or of their secretions  for organo-therapeutic uses ; heparin  and io  sala ; 
other  human or animal  substances prepared  for therapeutic  or prophybcnc  uscv  not  elsewhere 
specified  or  included: 

3001 90 

-  Other: 

Other. 

3001 90 91 

-  -  -  Heparin  and  its  salrs 

3501 

Casein,  casemates  and  ocher  casein  derivanves:  casein  glues: 

3501 10 

-  Casein : 

3501 10 10 

-  -  For  the  manufacture  of  regenerated  textile  fibres  ('] 

3501 10 50 

3501 10 90 

-  -  For  indusmal  uses  other  than  the  manufacture  of  foodstuffs  or  fodder  (') 

Other 

3501 90 

-  Other 

3505 

Dextrms  and  other  modified  starches  (for  examplcpregeiahnized  or  esrenficd  starches) : glues 
based  on  searches,  or  on  dextrins  or  other  modified  starches : 

3505 10 

-  Dcxtnns  and  other  modified  «arches : 

3505 10 10 

-  -  Dextrins 

3505 10 50 

3505 10 90 

-  -  Other  modified  starches: 

Searches,  estenfied  or  etherified 

Other 

3505  20 

-  Clues 

Free 

F r ee 

Free 

Free 

Free 

Free 

F r ee 

Free 

Free 

MOB 

Free 
MOB 
MOB 

It X 

3506 

Prepared  glues  and  ocher  prepared  adhesivcs,noc  elsewhere  specified  or  included:  produces 
suitable  for  use  as glues  or adhesives^put  up for  retail  sale as glues or adbcuves,  not  exceeding  a 
net  weight  of  1 kg: 

3506  10 

-  Products  suitable  for  use  as glues or adhesive», put  up for  retail  sale as glues or  adhesives,  not 

exceeding  a  net  weight  of  1 kg: 

ex  3506  10  90 

-  -  Other: 

-  With  a  basis  of  sodium  silicate  emulsion  or  of  resin  emulsions 

Free 

-  Other: 

3506  99 

Other: 

3506  99  90 

Other: 

-  Wrrh  a  basis  of  sodium  silicate  emulsion  or  of  resin  emulsions 

frte 

(•)  Entry under dm  subheading, u  subfect  to  conditions  laid  down  in  the relevant  Community  provtsjocu. 

67 

CN 

W09 

DcacnpTioB 

ftnishrng  agents,  dye carriers  to  accelerate  the  dyeing or  fixing  of  dyesruffj  and  ocher  produco 
and prépara b om  (for  crrampir.  dressings  and  mordants),  of  a  kind  used  in  the  ternie,  paper, 

or  like  industries,  not  elsewhere  speaficd  or  included : 

10 

-  With  a  basis  of  amylaceous  substances 

-  Other: 

91 

-  — Of  a  kind  used  in  the  textile  industry : 

—  Osnrammg  search  or  products  derived  from  starch 

92 

-  -  Of  a  kind  used  in  che  paper  industry : 

— Containing  starch  or  products  derived  from  search 

m  3109  99 

--  Other: 

— Containing  starch  or  products  derived  from  starch 

Prepared  binders  for  foundry  moulds  or  cores;  chemical  produces  and  preparations  of  the 
chemical  or  allied  industries  (including  those  consisting  of  mixtures  of  natural  products),  not 
cbewhere  spcrafv-d  or  included;  residual  products  of  the  chemical  or  allied  industries,  not  i 
elsewhere  sprnfird  or  included : 

ex  3X23  10 

-  Prepared  binders  for  foundry  moulds  or  cores : 

—  Based  on  rrntbcoc  resins 

3123  60 

-  Sorbitol  ocher  than  that  of  subheading  2905  *4 

3*23  90 

-  Other: 

«s  3123  90  40 

-  — Pyroligrures  (for  example,  of  calcium);  crude  calcium  tartrate;  crude  calaum  citrate. 

-  Crude  calcium  citrate 

Other: 

ex  3*23  90  99 

Other: 

-  Produco  of  sorbitol  cracking 

3911 

Petroleum  rcsms.  couraarone-indene  resins,  polytcrpcnes,  polysulphides,  poiysulphones  and 
ocher products  specified  in noce 3  to this chapter, not elsewhere specified  or included, in primary 
forrfts : 

ox  3911  10 

-  Petroleum  resins,  coumaronc.  indenc  or  coumarone-indenc  resins  and  polyterpenes : 

-  Adhesives  with  a  basis  of  resin  emulsions 

3 9 1 1 90 

-  Ocher: 

ex  3911  90  10 

-  — Coodemabon  or  rearrangement  porrrrserixarion  products  whether  or  not  chemicaliy 

mortified : 

— Adhesives  with  a  basis  of  resin  emulsions 

ex  3911  90  90 

-  -  Other: 

— Adhesives  with  a  basis  of  resin  emulsions 

3913 

Natural  polymers  (for  example,  alginic  acid)  and  modified  natural  polymers  (for  example, 
hardened  proteins, chemical  derivatives  of  natural  rubber), not cbewhere  specified  or  included, 
m  primary  forms : 

3913  90 

-  Other: 

et  3913  90  90 

--  Other: 

— Dextrin 

—  Other,  exduding  hardened  proteins 

MOB 
max 20 X 

Free 

Free 

Free 

Free 

MOB 

Free 

Free 

Free 

Free 

Free 

frte 

Free 

68 

PROTOCOL  No  3 

concerning  the  définition  of  doe  concept  of  'origînacing  products'  and  methods  of 
administrative  cooperation 

69 

PROTOCOL 
concerning  the definition of the concept of "originating  products' 
and methods of administrative  cooperation 

TITLE I 

DEFINITION OF THE CONCEPT OF "ORIGINATING  PRODUCTS' 

Article 1 

OrIgIn crIter la 

1. 

For the purpose  of  Implementing  the Agreement  the following  products 
shall  be considered as: 

1) 

Products  originating  In the Faroe  Islands: 

(a) products wholly obtained  In the Faroe Islands; 

(b) products  obtained  in  the  Faroe  Islands  In  the  manufacture  of 
which  products  other  than  those  referred  to  In  (a)  are  used, 
provided that: 
I)  the  said  products  have  undergone  sufficient  working  or 
processing  within  the meaning  of Article  3 of  this  Protocol, 
or  that 

II) those  products  are originating  In  the Community  within  the 

meaning  of this  Protocol; 

2) 

Products originating  in the Community; 

(a) products wholly obtained  In the Community; 

(b) products  obtained  In the Community  In the manufacture  of  which 
products other  than  those referred  to  In (a) are used, provided 
that: 
i)  the  said  products  have  undergone  sufficient  working  or 
processing within  the meaning of Article 3 of  this Protocol, 
or that 

II) those  products  are originating  In the  Faroe  Islands within 

the meaning of this Protocol. 

2. 

Notwithstanding  paragraph  1(1)(b)(ll),  products  originating  In the 
Community,  within  the meaning of this Protocol, and exported  from the 
Faroe  Islands  Into  the  Community  In  the  same  state  or  having 
undergone  In the Faroe  Islands  no working or processing  going  beyond 
that  referred  to In Article  3, third  paragraph,  retain  their  origin. 

Notwithstanding  paragraph  K 2 ) ( b ) ( l l ),  products  originating  in the 
Faroe  Islands, within  the meaning of this Protocol, and exported  from 
the  Community  Into  to the Faroe  Islands  or  having  undergone  In the 
Community  no working  or  processing  going  beyond  that  referred  to in 
Article  3, third  paragraph,  retain  their  origin. 

70 

-  2  -

Article  2 

Wholly  obtained  products 

1.  Within  the  meaning  of  Article  1,  paragraph  1(1)(a)  and  (2)(a),  the 
following  shall  be  considered  as  wholly  obtained  either  In  the 
Community  or  In the  Faroe  Islands: 

(a) mineral  products  extracted  from  their  soil  or  from  their 

seabed; 

(b) vegetable  products  harvested  therein; 

(c)  live  animals  born  and  raised  therein; 

(d) products  from  live  animals  raised  therein; 

(e) products  obtained  by  hunting or  fishing  conducted  therein-, 

(f) products  of  sea  fishing  and  other  products  taken  from  the  sea 

by  their  vessels; 

(g) products  made  aboard  their  factory  ships  exclusively  from 

products  referred  to  In subparagraph  (f); 

(h) used  articles  collected  there  fit  only  for  the  recovery  of  raw 

mater I a I s ; 

(I) waste  and  scrap  resulting  from  manufacturing  operations 

conducted  therein; 

(j) goods  produced  there  exclusively  from  the  products  specified  In 

subparagraphs  (a)  to (I). 

2.  The  term  "their  vessels"  In  paragraph  1(f)  shall  apply  only  to 

vessels: 

which  are  registered  or  recorded  in  the  Faroe  Islands  or  in a 
Member  States  of  the  Community; 

which  sail  under  the  flag  of  the  Faroe  Islands  or  of  a  Member 
State  of  the  Community; 

which  are  owned  to  an  extent  of  at  least  50%  by  nationals  of 
Member  States  of ! thje  Community,  residents  or  non-residents  of 
the  Faroe  islands,  or  by  a  company  with  Its  head  office  In  one 
of  these  States  or  the  Faroe  Islands,  of  which  the  manager  or 
managers,  chairman  of  the  board  of  directors  or  the  supervisory 
board,  and  the  majority  of  the  members  of  such  boards  are 
nationals  of  Member  States  of  the  Community,  residents  or  non 
residents  of  the  Faroe  Islands  and  of  which.  In  addition,  in 
the  case  of  partnerships  or  limited  companies,  at  least  half 
the  capital  belongs  to  these  States,  to  the  Faroe  Islands,  to 
their  public  bodies or  their  nationals; 

71 

-  3 -

of  which  the master  and  officers  are  nationals  of  Member  States 
of  the  Community,  residents  or  non-residents  of  the  Faroe 
1 s Iands; 

of  which  at  least  75X  of  the  crew  are  nationals  of  Member 
States  of  the  Community,  residents  or  non-residents  of  the 
Faroe  Islands. 

3.  The  terms  "Faroe  islands"  and  "the Community"  shall  also  cover  the 
territorial  waters  which  surround  the  Faroe  Islands  and  the  Member 
States  of  the  Community. 

Sea-going  vessels.  Including  factory  ships,  on  which  the  fish 
caught  Is  worked  or  processed  shall  be  considered  as  part  of  the 
territory  of  the  Community  or  of  the  Faroe  Islands  provided  that 
they  satisfy  the  conditions  set  out  In paragraph  2. 

Article  3 

Sufficiently  processed  products 

1.  For  the  purposes  of  Article  1,  non-orIginatIng  materials  are 
considered  to  be  sufficiently  worked  or  processed  when  the  product 
obtained  Is classified  In a heading  which  is different  from  that  In 
which  all  the  non-originating  materials  used  in  its manufacture  are 
classified,  subject  to paragraphs  2 and  3. 

The  expressions  "chapters"  and  "headings"  used  In  this  Protocol 
shall  mean  the  chapters  and  the  headings  (four-digit  codes) used  in 
the  nomenclature 
Commodity 
Description  and  Coding  System  (hereinafter  referred  to  as  "the 
Harmonized  System" or H S ). 

which  makes  up  the  Harmonized 

The  expression  "classified"  shall  refer  to  the  classification  of  a 
product  or  material  under  a particular  heading. 

2.  For  a product  mentioned  in columns  1 and  2 of  the  list  in Annex  II, 
the  conditions  set  out  in  column  3  for  the  product  concerned  must 
be  fulfilled  Instead  of  the  rule  In paragraph  1. 

For  the  products  of  Chapters  84  to  91  Inclusive,  as  an  alternative 
to  satisfying  the  conditions  set  out  In column  3,  the  exporter  may 
opt  to  apply  the  conditions  set  out  In column  4  Instead. 

(a) Where  In  the  list  In Annex  II  a  percentage  rule  is  applied  In 
determining  the originating  status of  a product  obtained  in  the 
Community  or  In  the  Faroe  Islands,  the  value  added  by  the 
working  or  processing  shall  correspond  to  the  ex-works  price  of 
the  product  obtained,  less  the  value  of  third-country  materials 
Imported  Into  the  Community,  or  the  Faroe  Islands. 

(b) The  term  "value"  In the  list  In Annex  II  shall  mean  the  customs 
value  at  the  time  of  the  Import  of  the  non-originating 
materials  used  or,  If  this  Is  not  known  and  cannot  be 
ascertained,  the  first  ascertainable  price  paid  for  these 
materials  in the  territory  concerned. 

^2 

-  4  -

Where  the  value  of  the  originating  materials  used  needs  to  be 
established,  the  provisions  of  the  above  subparagraph  shall  be 
applled mutatis  mutandis. 

(c) The  term  "ex-works  price"  In  the  list  In  Annex  II  shall  mean 
the  price  paid  for  the  product  obtained  to  the  manufacturer  in 
whose  undertaking  the  last  working  or  processing  Is  carried 
out,  provided  the  price  Includes  the  value  of  all  the  materials 
used  In manufacture,  minus  any  internal  taxes which  are, or  may 
be  repaid  when  the  product  obtained  is exported. 

(d)  "Customs  value"  shall  be  understood  as  the  value  determined  In 
accordance  with  the  Agreement  on  Implementation  of  Article  VII 
of  the  General  Agreement  on  Tariffs  and  Trade,  established  in 
Geneva  on  12 April  1979. 

3.  For  the  purpose  of  implementing  paragraphs  1  and  2  the  following 
shall  be  considered  as  Insufficient  working  or  processing  to  confer 
the  status  of  originating  products,  whether  or  not  there  is  a 
change  of  heading: 

(a) operations  to  ensure  the  preservation  of  products  In  good 
condition  during  transport  and  storage  (ventilation,  spreading 
out,  drying,  chilling,  placing  In  salt,  sulphur  dioxide  or 
other  aqueous  solutions,  removal  of  damaged  parts,  and  like 
operat ions); 

(b) simple  operations  consisting  of  removal  of  dust,  sifting  or 
the 

screening,  sorting,  classifying,  matching 
making-up  of  sets  of  articles, washing,  painting,  cutting u p ); 

(Including 

(c)  I)  changes  of  packaging  and  breaking  up  and  assembly  of 

consignments; 

Ii) simple  placing  In  bottles,  flasks,  bags,  cases,  boxes, 
fixing  on  cards  or  boards  etc.,  and  all  other  simple 
packaging  operations; 

(d) affixing  marks,  labels  and  other  like  distinguishing  signs  on 

products  or  their  packaging; 

(e) simple  mixing  of  products,  whether  or  not  of  different  kinds, 
where  one  or  more  components  of  the  mixtures  do  not  meet  the 
conditions  laid  down  in  this  Protocol  to  enable  them  to  be 
considered  as  originating  either  In  the  community  or  In  the 
Faroe  Islands; 

(f) simple  assembly  of  parts  of  articles  to  constitute  a  complete 

art icle; 

(g) a  combination  of  two  or  more  operations  specified 

In 

subparagraph  (a) to (f); 

(h) slaughter  of  animals. 

73 

-  5  -

Article  4 

Neutral  elements 

In order  to  determine  whether  a  product  originates  In  the  Community  or 
the  Faroe  Islands,  It  shall  not  be  necessary  to  establish  whether  the 
electrical  power,  fuel, plant  and  equipment  and  machines  and  tools  used 
to obtain  such  product  or  whether  any materials  or  products  used  in  the 
course  of  production  which  do  not  enter  and  which  were  not  Intended  to 
enter  Into  the  final  composition  of  the  product  originate  in  third 
countrles or  not. 

Article  5 

Accessories,  spare  parts  and  tools 

Accessories,  spare  parts  and  tools  dispatched  with  a  piece  of 
equipment,  machine,  apparatus  or  vehicle  which  are  part  of  the  normal 
equipment  and  Included  In  the  price  thereof  or  are  not  separately 
invoiced  are  regarded  as  one  with  the  piece  of  equipment,  machine, 
apparatus  or  vehicle  in  question. 

Art I d©  6 

Sets 

Sets,  as  defined  in  General  Rule  3  of  the  Harmonized  System,  shall  be 
regarded  as  originating  when  all  component  articles  are  originating 
products.  Nevertheless, when  a set  Is composed  of  originating  and  non-
originating  articles,  the  set  as  a  whole  shall  be  regarded  as 
originating  provided  that  the  value  of  the  non-orIglnatIng  articles 
does  not  exceed  15% of  ex-works  price  of  the  set. 

Article  7 

Direct  transport 

The  preferential  treatment  provided  for  under  the Agreement  applies 
only  to  products  or  materials  which  are  transported  between  the 
territory  of  the Community  or  of  the  Faroe  Islands  without  entering 
any  other  territory.  However,  goods  constituting  one  single 
consignment  may  be  transported  through  territory  other  than  that  of 
the  Community  or  the  Faroe  Islands,  with,  should  the  occasion 
arise,  transhipment  or  temporary  warehousing  In  such  territory, 
provided  that  the  goods  have  remained  under  the  surveillance  of  the 
customs  authorities  In the  country  of  transit  or  of  warehousing  and 
that  they  have  not  undergone  operations  other  than  unloading, 
reloading  or  any  operation  designed  to  preserve  them  In  good 
condition. 

*f ^ 

_ 6  -

2.  Evidence  that  the  conditions  referred  to  In  paragraph  1  have  been 
fulfilled  shall  be  supplied  to  the  responsible  customs  authorities 
by  the  production  of: 

(a) a  through  bill  of  lading  issued  In  the  exporting  country  or 

territory  covering  the passage  through  the  country  of  transit; 

(b) or  a  certificate  Issued  by  the  customs  authorities  of  the 

country  of  transit: 

giving  an exact  description of  the goods, 
stating  the' dates  of  unloading  and  reloading  of  the  goods 
or  of  the  embarkation  or  disembarkation,  identifying  the 
ships  used, 
certifying  the  conditions under  which  the goods  remained  in 
the  transit  country; 

(c) or  falling  these,  any  substantiating  documents. 

Article  8 

Territorial  requirement 

The  conditions  set  out  In  this  Title  relative  to  the  acquisition  of 
originating  status  must  be  fulfilled  without  Interruption  In  the 
Community  or  the  Faroe  Islands. 

If  originating  goods  exported  from  the  Community  or  the  Faroe  Islands 
to  another  country  are  returned,  they  must  be  considered  as  non-
origlnatlng  unless  It  can  be  demonstrated  to  the  satisfaction  of  the 
customs  authorities  that: 

the goods  returned  are  the  same  goods  as  those  exported,  and 

they  have  not  undergone  any  operation  beyond  that  necessary  to 
preserve  them  In good  condition  while  In that  country. 

TITLE  II 

PROOF OF  ORIGIN 

Article  9 

Movement  certificate  EUR.1 

Evidence  of  originating  status  of  products, within  the  meaning  of  this 
Protocol,  shall  be given  by  a movement  certificate  EUR.1, a specimen  of 
which  appears  In Annex  I I I to  this  Protocol. 

75 

-  7  -

Article  10 

Normal  procedure  for  the  Issue of  certificates 

1.  A  movement  certificate  EUR.1  shall  be  Issued  on  application  having 
been  made  In  writing  by  the  exporter  or,  under  the  exporter's 
responsibility, by  his authorized  representative.  Such  application 
shall  be  made  on  a  form,  a  specimen  of  which  appears  in Annex  III 
to  this  Protocol, which  shall  be  completed  In accordance  with  this 
Protocol. 

Applications  for  movement  certificates  EUR.1  must  be  preserved  for 
at  least  two  years  by  the  customs  authorities  of  the  exporting 
country  or  territory. 

2.  The  exporter  or  his  representative  shall  submit  with  his  request 
any  appropriate  supporting  document  proving  that  the products  to be 
exported  are  such  as  to  qualify  for  the  Issue  of  a  movement 
certificate  EUR.1. 

He  shall  undertake  to  submit  at  the  request  of  the  appropriate 
authorities,  any  supplementary  evidence  they  may  require  for  the 
purpose  of  establishing  the  correctness  of  the  originating  status 
of  the  products  eligible  for  preferential  treatment  and  shall 
undertake  to  agree  to  any  Inspection  of  his  accounts  and  to  any 
check  on  the  processes  of  the  obtaining  of  the  above  products 
carried  out  by  the  said  authorities. 

Exporters must  keep  for  at  least  two  years  the  supporting  documents 
referred  to  in this  paragraph. 

3.  A movement  certificate  EUR.1  may  be  Issued  only  where  it  can  serve 
for  the  purpose  of 

evidence  required 

as  the  documentary 
implementing  the  agreement. 

4.  The  movement  certificate  EUR.1  shall  be  Issued  by  the  customs 
authorities  of  the  Faroe  Islands  If the goods  to be exported  can  be 
considered  as  products  originating  in  the  Faroe  Islands  within  the 
meaning  of  Article  1  paragraph  1  (1)  of  this  Protocol.  The 
movement  certificate  EUR.1  shall  be  Issued  by  the  customs 
authorities of  a Member  State of  the  European  Economic  Community  If 
the  goods  to  be  exported  can  be  considered  as  products  originating 
in the Community  within  the meaning  of  Article  1 paragraph  1  (2) of 
this  Protocol. 

5.  The  customs  authorities  of  the  Member  States  of  the  Community  or 
the  Faroe  Islands  may  Issue  movement  certificates  EUR.1  under  the 
conditions  laid  down  In  this  Protocol  If  the  goods  to  be  exported 
can  be  considered  as  products  originating  In  the  Faroe  Islands  or 
the  Community  within  the  meaning  of  Article  1, paragraph  2 of  this 
Protocol  and  provided  that  the  goods  covered  by  the  movement 
certificates  EUR.1  are  in the Community  or  In the  Faroe  Islands. 

In  these  cases,  the  movement  certificates  EUR.1  shall  be  issued 
subject  to  the  presentation  of  the  proof  of  origin  previously 
issued  or  made  out.  This  proof  of  origin  must  be kept  for  at  least 
two  years  by  the  customs  authorities  of  the  exporting  state  or 
territory. 

HQ 

- 8 -

6.  Since  the  movement  certificate  EUR.1  constitutes  the  documentary 
evidence  for  the  application  of  the  preferential  tariff  and  quota 
arrangements 
It  shall  be  the 
responsibility  of  the  customs  authorities  of  the  exporting  country 
to  take  any  steps  necessary  to  verify  the  origin  of  the  goods  and 
to  check  the other  statements  on  the  certificate. 

In  the  Agreement, 

laid  down 

7.  For  the  purpose  of  verifying  whether  the  conditions  stated  In 
paragraphs  4  and  5  have  been  met,  the  customs  authorities  shall 
have  the  right  to call  for  any  documentary  evidence  or  to carry  out 
any  check  which  they  consider  appropriate. 

8.  It  shall  be  the  responsibility  of  the  customs  authorities  of  the 
exporting  State  or  territory  to  ensure  that  the  forms  referred  to 
in paragraph  1 are  duly  completed.  In particular,  they  shall  check 
whether  the  space  reserved  for  the  description  of  the  products  has 
been  completed  In  such  a  manner  as  to  exclude  all  possibility  of 
fraudulent  additions.  To  this end,  the  description  of  the  products 
must  be  Indicated  without  leaving  any  blank  lines.  Where  the  space 
Is  not  completely  filled  a  horizontal  line  must  be  drawn  below  the 
last  line  of  the  description,  the  empty  space  being  crossed 
through. 

9.  The  date  of  Issue  of  the  movement  certificate  must  be  Indicated  In 

the  part  of  the  certificate  reserved  for  the  customs  authorities. 

10.  A  movement  certificate  EUR.1  shall  be  Issued  by  the  customs 
authorities  of  the  exporting  State  or  territory  when  the  products 
to  which  it  relates  are  exported.  It  shall  be  made  available  to 
the  exporter  as  soon  as  actual  export  has  been  effected  or  ensured. 

Article  11 

ssue  of  EUR.1  retrospectively 

1.  In exceptional  circumstances  a movement  certificate  EUR.1  may  also 
be  Issued  after  export  of  the  products  to  which  It  relates  if  It 
was  not  Issued  at  the  time  of  export  because  of  errors  or 
Involuntary  omissions  or  special  circumstances. 

2.  For  the  Implementation  of  paragraph  1,  the  exporter  must  In  the 

appiI cat Ion: 

Indicate  the  place  and  date  of  export  of  the  products  to  which 
the  certificate  relates, 

certify  that  no  movement  certificate  EUR.1  was  issued  at  the 
time  of  export  of  the  products  In  question,  and  state  the 
reasons. 

11 

- 9 -

3.  The  customs  authorities  may  issue  a  movement  certificate  EUR.1 
retrospectively  only  after  verifying  that  the  Information  supplied 
In the  exporter's  application  agrees with  that  in the  corresponding 
file. 

Certificates  Issued  retrospectively  must  be  endorsed  with  one  of 
the  following  phrases: 

'NACHTRXGLICH  AUSGESTELLT'.  'DELIVRE  A  POSTERIORI',  RILASCIATO  A 
POSTERIORI*,  'AFGEGEVEN  A  POSTERIORI',  'ISSUED  RETROSPECTIVELY*. 
'UDSTEDT  EFTERFOLGENDE',  [GREEK  VERSION],  'EXPEDIDO  A  POSTERIORI', 
'EMITADO A  POSTERIORI',  [FAROESE  VERSION]. 

4.  The  endorsement  referred  to  In paragraph  3 shall  be  inserted  In the 

"Remarks"  box  on  the movement  certificate EUR.1. 

Article  12 

Issue of  a duplicate  EUR.1 

1.  in  the  event  of  the  theft,  loss  or  destruction  of  a  movement 
certificate  EUR.1,  the  exporter  may  apply  to  the  customs 
authorities  which  Issued  It  for  a  duplicate  made  out  on  the  basis 
of  the  export  documents  In their  possession. 

2.  The  duplicate  Issued  in  this  way  must  be  endorsed  with  one  of  the 

foi lowing  words: 

'DUPLIKAT',  'DUPLICATA',  'DUPLICATO*.  'DUPLICAAT',  'DUPLICATE', 
[GREEK  VERSION],  'DUPLICADO*.  'SEGUNDA VIA*,  [FAROESE  VERSION]. 

3.  The  endorsement  referred  to  In paragraph  2 shall  be  Inserted  in  the 

"Remarks"  box  on  the movement  certificate  EUR.1. 

4.  The  duplicate,  which  must  bear  the  date  of  Issue  of  the  original 
movement  certificate  EUR.1, shall  take  effect  as  from  this  date. 

Article  13 

Simplified  procedure  for  the  issue of  certificates 

1.  By  way  of  derogation  from  Articles  10,  11  and  12 of  this  Protocol, 
a  simplified  procedure  for  the  Issue of  EUR.1  movement  certificates 
can  be  used  in accordance  with  the  following  provisions. 

78 

- 10 -

2.  The  customs  authorities  In  the  exporting  State  or  territory  may 
authorize  any  exporter,  hereinafter  referred  to  as  'approved 
exporter',  making  frequent  shipments  for  which  EUR.1  movement 
certificates  may  be  Issued  and  who  offer,  to  the  satisfaction  of 
the  competent  authorities,  all  guarantees  necessary  to  verify  the 
originating  status  of  the  products,  not  to  submit  to  the  customs 
office  of  the  exporting  State  or  territory  at  the  time  of  export 
either  the  goods  or  the  application  for  an  EUR.1  certificate 
relating  to  those  goods,  for  the  purpose  of  obtaining  an  EUR.1 
certificate  under  the  conditions  laid  down  In  Article  10  of  this 
Protocol. 

3.  The  authorization  referred  to  in  paragraph  2  shall  stipulate,  at 
the  choice  of  the  competent  authorities,  that  box  No.  11  "Customs 
endorsement"  of  the  EUR.1  movement  certificate must  : 

(a) either  be  endorsed  beforehand  with  the  stamp  of  the  competent 
customs  office  of  the  exporting  State  or  territory  and  the 
signature,  which  may  be  a  facsimile,  of  an  off leal  of  that 
office, or 

(b) be  endorsed  by  the  approved  exporter  with  a special  stamp  which 
has  been  approved  by  the  customs  authorities  of  the  exporting 
State  or  territory  and  corresponds  to  the  specimen  given  In 
Annex  V of  this  Protocol.  Such  stamp  may  be  pre-prlnted  on  the 
forms. 

4.  In  the  cases  referred  to  in  paragraph  3  (a), one  of  the  following 
phrases  shall  be  entered  in  box  No  7  'Remarks'  of  the  EUR.1 
movement  certificate 
'Procedlmlento  simplifIcado',  'Forenklet 
procedure',  'Verelnfachtes Verfahren',  (greek  version),  'Simplified 
procedure', 
semplIfIcata', 
'Vereenvoudlgde  procedure',  'Procedlmento  SimplifIcado',  (Faroese 
version). 

'Procédure  simplifiée', 

'Procedure 

5.  Box  No  11  'Customs  endorsement'  of  the  EUR.1  certificate  shall  be 

completed  If necessary  by  the  approved  exporter. 

6.  The  approved  exporter  shall,  If  necessary,  Indicate  in  box  No  13 
'Request  for  verification'  of  the  EUR.1  certificate  the  name  and 
address  of  the  authority  competent  to verify  such  certificate. 

7.  Where  the  simplified  procedure  Is applied,  the  customs  authorities 
of  the  exporting  State  or  territory  may  prescribe  the  use  of  EUR.1 
certificates  bearing  a  distinctive  sign  by  which  they  may  be 
Identified. 

79 

- 11 -

8.  In  the  authorization  referred  to  in  paragraph  2  the  competent 

authorities  shall  specify  In particular  : 

(a) the  conditions  under  which  the  applications  for  EUR.1 

certificates are  to be made, 

(b) the  conditions  under  which  these  applications  are  to  be  kept 

for  at  least  two years, 

(c)  in  the  cases  referred  to  In  paragraph  3  (b)  the  authority 
competent  to  carry  out  the  subsequent  verification  referred  to 
In Article  25 of  this Protocol. 

9.  The  Customs  authorities  of  the  exporting  State  or  territory  may 
declare  certain  categories  of  goods  Ineligible  for  the  special 
treatment  provided  for  in paragraphe  2. 

10. The  customs  authorities  shall  refuse  the  authorization  referred  to 
In  paragraph  2  to  exporters  who  do  not  offer  all  the  guarantees 
which  they  consider  necessary. 
The  competent  authorities  may 
withdraw  the  authorization  at  any  time.  They  must  do  so where  the 
approved  exporter  no  longer  satisfies  the  conditions  or  no  longer 
offers  these  guarantees. 

11. The  approved  exporter  may  be  required  to  inform  the  competent 
authorities,  in  accordance  with  the  rule  which  they  lay  down,  of 
the  goods  to  be  dispatched  by  him,  so  that  such  authorities  may 
make  any  verification  they  think  necessary  before  the  departure  of 
the goods. 

12. The  customs  authorities  of  the  exporting  State  or  territory  may 
carry  out  any  check  on  approved  exporters  which  they  consider 
necessary.  Such  exporters must  allow  this  to be done. 

13. The  provisions  of  this  Article  shall  be  without  prejudice  to  the 
application  of  the  rules of  the Community  and  of  the  Member  States 
concerning  customs  formalities and  the use of  customs  documents. 

Article  14 

Replacement  of  certificates 

It  shall  at  any  time  be  possible  to  replace  one  or  more  movement 
certificates  EUR.1  by one or  more other  certificates  provided  that  this 
is done  at  the customs office where  the goods  are  located. 

(6) 

80 

-  12 -

Article  15 

Validlty  of  cert IfIcates 

1.  A  movement  certificate  EUR.1  must  be  submitted,  within  4 months  of 
the  date  of  Issue  by  the  customs  authorities  of  the exporting  State 
or  territory,  to  the  customs  office  of  the  Importing  State  or 
territory  where  the  products  are  entered. 

2.  Movement  certificates  EUR.1  which  are  submitted  to  the  customs 
authorities  of  the  Importing  State  or  territory  after  the  final 
date  of  presentation  specified  in  paragraph  1 may  be  accepted  for 
the  purpose  of  applying  preferential  treatment,  where  the  failure 
to  submit  the  certificates  by  the  final  date  set  Is due  to  reasons 
of  force  majeure  or  exceptional  circumstances. 

3.  In other  cases  of  belated  presentation,  the  customs  authorities  of 
the  importing  State  or  territory  may  accept  the  certificates  where 
the  products  have  been  submitted  to  them  before  the  said  final 
date. 

Article  16 

Exhibitions 

Products  sent  from  the  Community  or  the  Faroe  Islands  for 
exhibition  in a  country  other  than  a Member  State  of  the  Community 
or  the  Faroe  islands  and  sold  after  the  exhibition  for  Importation 
Into  the  Faroe  Islands  or  the  Community  shall  benefit  on 
Importation  from  the  provisions  of  the  Agreement  on  condition  that 
the  products  meet  the  requirements  of  this  Protocol  entitling  them 
to  be  recognized  as  originating  In  the  Community  or  the  Faroe 
Islands  and  provided  that  It  Is  shown  to  the  satisfaction  of  the 
customs  authorities  that  : 

(a) an  exporter  has  consigned  these  products  from  the  Community  or 
the  Faroe  Islands  to  the  country  in  which  the  exhibition  Is 
held  and  has  exhibited  them  there; 

(b) the  products  have  been  sold  or  otherwise  disposed  of  by  that 
exporter  to  someone  In the Community  or  the  Faroe  Islands; 

(c) the  products  have  been  consigned  during  the  exhibition  or 
Immediately  thereafter  to  the Community  or  the  Faroe  Islands  In 
the  state  in which  they  were  sent  for  exhibition; 

(d) the  products  have  not,  since  they  were  consigned  for 
exhibition,  been  used  for  any  purpose  other  than  demonstration 
at  the  exhibit ion. 

81 

-  13  -

2.  A  movement  certificate  EUR.1  must  be  produced  to  the  customs 
authorities  In  the  normal  manner.  The  name  and  address  of  the 
exhibition  must  be  Indicated  thereon.  Where  necessary,  additional 
documentary  evidence  of  the  nature  of  the  products  and  the 
conditions  under  which  they  have  been  exhibited  may  be  required. 

3.  Paragraph  1  shall  apply  to  any  trade,  Industrial,  agricultural  or 
crafts  exhibition,  fair  or  similar  public  show  or  display  which  is 
not  organized  for  private  purposes  In  shops  or  business  premises 
with  a  view  to  the  sale  of  foreign  products,  and  during  which  the 
products  remain  under  customs  control. 

Article  17 

Submission  of  certificates 

certificates  EUR.1  shall  be  submitted 

Movement 
customs 
authorities  In  the  Importing  State  or  territory  In  accordance  with  the 
procedures  laid  down  by  that  State  or  territory.  The  said  authorities 
may  require  a  translation  of  a  certificate.  They  may  also  require  the 
Import  declaration  to  be  accompanied  by  a  statement  from  the  Importer 
to  the  effect  that  the  products  meet  the  conditions  required  for  the 
Implementation  of  the  Convention. 

to  the 

Art Icle  18 

Importation  by  instalments 

Without  prejudice  to  Article  3,  paragraph  3 of  this  Protocol,  where,  at 
the  request  of  the  person  declaring  the  goods  at  the  customs,  a 
dismantled  or  non-assembled  article  falling  within  Chapter  84  or  85  of 
the  harmonized  system  Is  Imported  by  instalments  on  the  conditions  laid 
down  by  the  competent  authorities,  it  shall  be  considered  to  be  a 
single  article  and  a  movement  certificate  may  be  submitted  for  the 
whole  article  upon  Import  of  the  first  Instalment. 

Article  19 

Preservation  of  certificates 

certificates 

customs 
Movement 
authorities  of  the  Importing  State  or  territory  In  accordance  with  the 
rules  in  force  In  that  State  or  territory. 

EUR.1  shall  be  preserved 

by  the 

82 

-  14 -

Article  20 

Form  EUR.2 

1.  Notwithstanding  Article  9,  the  evidence  of  originating  status, 
within  the  meaning  of  this  Protocol,  for  consignments  containing 
only  originating  products  and whose  value  does not  exceed  ECU 4,800 
per  consignment,  shall  be  given  by  a  form  EUR.2,  a  specimen  of 
which  appears  In Annex  IV to this Protocol. 

2.  The  form  EUR.2  shall  be  completed  and  signed  by  the  exporter  or, 
authorized 

under 
representative  In accordance with  this Protocol. 

responsibility, 

exporters 

his 

the 

by 

3.  A  form  EUR.2 shall  be completed  for each  consignment. 

4.  The  exporter  who  applied  for  the  form  EUR.2  shall  submit  at  the 
request  of  the  customs  authorities  of  the  exporting  country  or 
territory  all  supporting  documents  concerning  the use of  this  form. 

Article 21 

Discrepancies 

The  discovery  of  slight  discrepancies  between  the  statements  made  In 
the movement  certificate  EUR.1,  In the  form  EUR.2 and  those made  In the 
documents  submitted  to  the  customs  office  for  the  purpose  of  carrying 
out  the  formalities  for  Importing  the  products  shall  not 
f&cto 
render  the  document  null  and  void  If  it  Is  duly  established  that  it 
corresponds  to  the products  submitted. 

Ipso 

Article  22 

Exemptions  from  proof  of  origin 

without 

Products  sent  as  small  packages  to private  persons  or  forming  part 
of  travellers'  personal  luggage  shall  be  admitted  as  originating 
products 
a  movement 
requiring  the  production 
certificate  EUR.1  or  the  completion  of  form  EUR.2,  provided  that 
such  products  are  not  Imported  by  way  of  trade  and  have  been 
declared  as meeting  the  conditions  required  for  the  application  of 
the  agreement,  and  where  there  is  no  doubt  as  to  the  veracity  of 
such  déclarât Ion. 

of 

83 

-  15 -

2.  Imports which  are occasional  and  consist  solely  of  products  for  the 
personal  use  of  the  recipients  or  travellers  or  their  families 
shall  not  be considered  as  Imports by way of  trade  if  it  Is evident 
from  the  nature  and  quantity  of  the  products  that  no  commercial 
purpose  is  in view. 

Furthermore,  the  total  value  of  these  products  must  not  exceed 
ECU 340  in the case of small  packages or  ECU 960  in the case of  the 
contents of  travellers' personal  luggage. 

Article 23 

Amounts expressed  In ECU 

1.  Amounts  in  the  national  currency  of  the  exporting  State  or 
territory  equivalent  to the amounts expressed  in ECU shall  be  fixed 
by  the  exporting  State  or  territory  and  communicated  to  the  other 
parties  to  the  Agreement.  When  the  amounts  are  more  than  the 
corresponding  amounts  fixed  by  the  importing  State  or  territory, 
the  latter  shall  accept  them  if  the  goods  are  invoiced  in  the 
currency  of  the exporting  State. 

If  the  goods  are  Invoiced  In  the  currency  of  another  Member  State 
of  the  Community  the  importing  State  or  territory  shall  recognize 
the amount  notified  by  the country  concerned. 

2.  Up  to and  including  30 April  1993, the ECU, to be used  in any  given 
national  currency  shall  be  the equivalent  In that  national  currency 
of  the ECU  as at  3 October  1990.  For  each  successive  period of  two 
years,  It shall  be  the equivalent  In that  national  currency  of  the 
ECU  as  at  the  first  working  day  In October  in the  year  Immediately 
preceding  that  two-year  period. 

TITLE  III 

ARRANGEMENTS  FOR ADMINISTRATIVE COOPERATION 

Article  24 

Communication of  Impressions of  stamps 

The  customs  authorities  of  the  Member  States  and  the  Faroe  islands 
shall  provide  each  other,  through  the  Commission  of  the  European 
Communities, with  specimen  impressions of  stamps used  in  their  customs 
offices  for  the  Issue of  EUR.1  certificates. 

84 

-  16  -

Article  25 

Verification  of  movement  certificates  EUR.1  and  of  forms  EUR.2 

1.  Subsequent  verification  of  movement  certificates  EUR.1  and  of  forms 
EUR.2  shall  be  carried  out  at  random  or  whenever  the  customs 
authorities  of  the  Importing  State  or  territory  have  reasonable 
doubts  as  to  the  authenticity  of  the  document  or  the  accuracy  of 
the  information  regarding  the  true  origin  of  the  products  In 
quest ion. 

2.  In  order  to  ensure  the  proper  application  of  this  Protocol,  the 
Member  States  of  the  Community  and  the  Faroe  Islands  shall  assist 
each  other,  through  their  respective  customs  administrations,  in 
checking  the  authenticity  of  movement  certificates  EUR.1  and  the 
forms  EUR.2  and  the  accuracy  of  the  Information  concerning  the 
actual  origin  of  the  products  concerned. 

3.  For 

Implementing 

the  purpose  of 

customs 
authorities  of  the  importing  State  or  territory  shall  return  the 
movement  certificate  EUR.1  or  form  EUR.2,  or  a  photocopy  thereof, 
to  the  customs  authorities  of  the  exporting  State  or  territory, 
giving,  where  appropriate,  the  reasons  of  form  or  substance  for  an 
enquiry. 

paragraph 

1,  the 

The  relevant  commercial  documents  or  a  copy  thereof,  shall  be 
attached  to  the  certificate  EUR.1  or  form  EUR.2  and  the  customs 
authorities  shall  forward  any  Information  that  has  been  obtained 
suggesting  that  the  particulars  given  on  the  said  certificate  or 
the  said  form  are  Inaccurate. 

If  the  customs  authorities  of  the  Importing  State  or  territory 
decide  to  suspend  execution  of  the  provisions  of  the  agreement 
while  awaiting  the  results  of  the  verification,  they  shall  offer  to 
release  the  products  to  the  importer  subject  to  any  precautionary 
measures  judged  necessary. 

4.  The  customs  authorities  of  the  Importing  State  or  territory  shall 
be  Informed  of  the  results  of  the  verification  as  soon  as  possible. 
These  results  must  be  such  as  to  make  It  possible  to  determine 
whether  the  disputed  movement  certificate  EUR.1  or  form  EUR.2  apply 
to  the  products  can,  In  fact,  qualify  for  the  application  of  the 
preferential  arrangements. 

85 

- 17 -

5.  Disputes  which  cannot  be  settled  between  the  customs  authorities 
of  the  Importing  State  or  territory  and  those  of  the  exporting 
State  or  territory,  or  those  which  raise  a  question  as  to  the 
interpretation  of  this  Protocol,  shall  be  submitted  to  the  [Customs 
Committee]. 

6.  For  the  purpose  of  the  subsequent  verification  of  movement 
certificates  EUR.1,  the  customs  authorities  of  the  exporting 
country  must  keep  the  export  documents,  or  copies  of  certificates 
used  in place  thereof,  for  at  least  two  years. 

Article  26 

Sanct ions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be 
drawn  up,  a  document  which  contains  Incorrect  particulars  for  the 
purpose  of  obtaining  a preferential  treatment  for  products. 

Article  27 

Free  zones 

The  Member  States  and  the  Faroe  Islands  shall  take  all  necessary  steps 
to  ensure  that  products  traded  under  cover  of  a  movement  certificate 
EUR.1,  which  in  the  course  of  transport  use  a  free  zone  situated  in 
their  territory,  are  not  substituted  by  other  goods  and  that  they  do 
not  undergo  handling  other  than  normal  operations  designed  to  prevent 
their  deterioration. 

TITLE  IV 

THE  CANARY  ISLANDS, CEUTA  AND  MELILLA 

Article  28 

Application  of  the  Protocol 

1.  The  term  'Community'  used  In  this  Protocol  does  not  cover  the 
Canary  Islands,  Ceuta  or  Mel il la.  The  term  'products  originating 
In  the  Community'  does  not  cover  products  originating  In  these 
zones. 

2.  This  protocol  shall  apply  mutatis  mutandis  to  products  originating 
in  the  Canary  Islands,  Ceuta  and  Mel 11 la,  subject  to  particular 
conditions  set  out  in Article  29. 

86 

-  18 -

Article  29 

Special  conditions 

1.  The  following  provisions  shall  apply  instead  of  Article  1  and 
references  to  that  Article  shall  apply  mutatis  mutandis  to  this 
Article. 

2.  Providing  they  have  been  transported  directly  In  accordance  with 

the provisions of Article 7, the following  shall  be considered  as: 

(1) Products originating  In the Canary  Islands, Ceuta  and Mel il la: 

(a) products  wholly  obtained  In  the  Canary  Islands,  Ceuta  and 

Mel111 a ; 

(b) products  obtained  In  the Canary  Islands,  Ceuta  and  Mel I I la 

In  the  manufacture  of  which  products  other  than  those 
referred  to  in  (a) are used, provided  that: 

(I) 

(II) 

the  said  products  have  undergone 
sufficient 
working  or  processing  within  the meaning  of  Article 
3 of  this Protocol, or  that 

those  products  are originating  in the  Faroe  Islands 
or  the  Community  within  the  meaning  of  this 
Protocol  provided  that  they  have  been  submitted  to 
working  or  processing  which  goes  beyond  the 
Insufficient  working  or  processing  referred  to  In 
Article  3, paragraph  3. 

(2) Products originating  In the Faroe  Islands: 

(a) products wholly  obtained  In the Faroe  Islands 

(b) products  obtained  In  the  Faroe  Islands  In  the  manufacture 
of  which  products  other  than  those  referred  to  In  (a)  are 
used,  provided  that: 

(I) 

(II) 

the said  products  have undergone  sufficient  working 
or  processing  within  the  meaning  of  Article  3  of 
this Protocol, or  that 

those  products  are  originating  In  the  Canary 
Islands,  Ceuta  and Mel 11 la or  the  Community  within 
the  meaning  of  this  Protocol  provided  that  they 
have  been  submitted  to working  or  processing  which 
goes  beyond  the  Insufficient  working  or  processing 
referred  to  In Article  3, paragraph  3. 

87 

- 19 -

3.  The  Canary  Islands,  Ceuta  and  Mel il la  shall  be  considered  as  a 

single  territory. 

4.  The  exporter  or  his  authorized  representative  shall  enter  "Faroe 
Islands"  and  "Canary  Islands,  Ceuta  and  Mel il la"  In  box  2  of 
movement  certificates  EUR.1.  In  addition,  In  the  case  of  products 
originating  In  the  Canary  Islands, Ceuta  and  Mel il la,  this  shall  be 
indicated  In box  4 of  movement  certificates  EUR.1. 

5.  The  Spanish  customs  authorities  shall  be  responsible  for  the 
application  of  this  Protocol  In  the  Canary  Islands,  and  in  Ceuta 
and  Me 1111 a. 

6.  Article  30  shall  not  apply  to  trade  between  the  Canary  Islands, 

Ceuta  and  Mel I I la,  on  the  one  hand,  and  the  Faroe  Islands  on  the 
other. 

TITLE  V 

FINAL  PROVISIONS 

Article  30 

Drawback  and  exemptions  from  customs  duties 

1.  Without  prejudice  to  the  provisions  of  Article  1 of  Protocol  2  and 
Article  1  of  Protocol  4,  products  which  are  of  the  kind  to  which 
the  Agreement  applies,  and  which  are  used  in  the  manufacture  of 
products  for  which  a movement  certificate  EUR.1  or  a  form  EUR.2  are 
issued  or  completed,  can  only  be  the  subject  of  drawback  of  customs 
duty  or  benefit  from  an  exemption  from  customs  duty  of  whatever 
kind  when  products  originating  In  the  Community  or  the  Faroe 
Islands  are  concerned. 

2.  In  this  Article,  the  term  'customs  duty'  also  means  charges  having 

an  effect  equivalent  to  customs  duty. 

88 

-  20 

Article 31 

Petroleum  products 

The  products  set  out  In Annex  VI  shall  be  temporarily  excluded  from  the 
scope  of  this  Protocol.  Nevertheless,  the  arrangements  regarding 
administrative  cooperation  and  Article  30  shall  apply  mutat is 
mutandis,  to these  products. 

Article  32 

Amendments  to the Protocol 

The  Joint  Committee  may  decide  to amend  provisions of  this Protocol. 

Article 33 

Annexes 

The Annexes  to  this Protocol  shall  form  an  Integral  part  thereof 

Article  34 

Implementation of  the Protocol 

The Community  and  the  Faroe  Islands shall  each  take  the steps  necessary 
to  implement  this Protocol. 

89 

LIST OF  ANNEXES 

Annex  I : 

Notes 

Annex  II: 

List  of  working  and  processing  within  the meaning  of  Article 
3, paragraph  2 

Annex  III: 

Specimen of movement  certificate EUR.1 

Annex  IV: 

Specimen of  Form  EUR.2 

Annex  V: 

Specimen  Impression  of  the  stamp  referred  to  In Article  13, 
paragraph  3  (b) 

ANNEX  VI: 

List  of  products  referred  to  In  Article  31  which  are 
temporarily  excluded  from  the scope of  this Protocol. 

80 

ANNEX I 

HQIE2 

Foreword 

These  notes  shall  apply,  where  appropriate,  to  all  manufactured  products 
using  non-originating  materials,  even  If  they  are  not  subject  to  specific 
conditions  contained  in the  list  In Annex  II but  are  subject  Instead  to  the 
change  of  heading  rule  set  out  In Article  3. paragraph  1. 

Note  1 : 

1.1 

The  first  two  columns  In  the  list  describe  the  product  obtained.  The 
first  column  gives  the  heading  number  or  chapter  number  used  In  the 
Harmonized  System  and  the  second  column  gives  the  description  of 
goods  used  in  that  system  for  that  heading  or  chapter.  For  each 
entry  in  the  first  two  columns  a  rule  Is specified  in columns  3 or  4. 
Where,  In some  cases,  the  entry  In the  first  column  Is preceded  by  an 
'ex',  this  signifies  that  the  rule  In columns  3 or  4  applies  only  to 
the  part  of  that  heading  or  chapter  as  described  in column  2. 

1.2 

Where  several  heading  numbers  are  grouped  together  In  column  1  or  a 
chapter  number  Is  given  and  the  description  of  products  in  column  2 
Is  therefore  given  In  general  terms,  the  adjacent  rule  in  columns  3 
or  4  applies  to  all  products  which,  under  the  Harmonized  System,  are 
classified  In  headings  of  the  chapter  or  In  any  of  the  headings 
grouped  together  In column  1. 

1.3 

Where  there  are  different  rules  In  the  list  applying  to  different 
products  within  a  heading,  each  Indent  contains  the  description  of 
that  part  of  the  heading  covered  by  the  adjacent  rule  in columns  3 or 
4. 

1.4 

For  the  products  of  Chapters  84  to 91  Inclusive,  If no origin  rule  is 
given  in column  4,  the  rule  set  out  In column  3 has  to  be  applied. 

91 

-  2 -

Note 2: 

2.1 

The  term  "manufacture"  covers  any  kind  of  working  or  processing 
Including  "assembly"  or  specific  operations.  However,  see  Note  3.5 
be Iow. 

2.2 

The  term  "material"  covers  any  Ingredient,  raw  material,  component 
or  part, etc., used  In the manufacture  of  the  product. 

2.3 

The  term  "product"  refers  to  the product  being  manufactured,  even  If 
it  is  intended  for  later  use  in another  manufacturing  operation. 

2.4 

The  term  "goods" covers  both materials  and products. 

Note  3: 

3.1 

3.2 

3.3 

In  the  case  of  any  heading  not  In the  list  or  any  part  of  a  heading 
that  is  not  in  the  list,  the  "change  of  heading"  rule  set  out  in 
Article  3,  paragraph  1  applies.  If  a  "change  of  heading"  condition 
applies  to any  entry  In the  list, then  it  Is contained  In the  rule  In 
column  3. 

The working  or  processing  required  by a rule  In columns  3 or  4 has  to 
be  carried  out  only  In  relation  to  the  non-originating  materials 
used.  The  restrictions  contained  In  a  rule  In  columns  3  or  4 
likewise  apply  only  to  the non-orIglnatIng materials  used. 

Where  a  rule  states  that  "materials  of  any  heading"  may  be  used, 
materials  of  the  same  heading  as  the  product  may  also  be  used, 
subject,  however,  to  any  specific  limitations  which  may  also  be 
contained  In  the  rule.  However,  the  expression  "manufacture  from 
materials  of  any  heading,  Including  other  materials of  heading No..." 
means  that  only  materials  classified  In  the  same  heading  as  the 
product  of  a different  description  than  that  of  the  product  as  given 
In column  2 of  the  list may  be used. 

92 

-3  -

3.4 

If  a  product  made  from  non-originating  materials  which  has  acquired 
originating  status  during  manufacture  by  vlrture  of  the  change  of 
heading  rule  or  Its  own  list  rule  is  used  as  a  material  In  the 
process  of  manufacture  of  another  product,  then  the  rule  applicable 
to the product  In which  it  is  Incorporated  does not  apply  to  It. 

For  example: 

An  engine  of  heading  No. 8407,  for  which  the  rule  states  that  the 
value  of  the  non-originating  materials  which  may  be  Incorporated  may 
not  exceed  40% of  the ex-works  price,  Is made  from  "other  alloy  steel 
roughly  shaped  by  forging" of  heading  heading  No. 7224. 

If this  forging  has  been  forged  in the  country  concerned  from  a  non-
originating  ingot  then  the  forging  has  already  acquired  origin  by 
virtue  of  the  rule  for  heading  No. ex 7224  In the  list.  It can  then 
count  as  originating  in  the  value  calculation  for  the  engine 
regardless of whether  it was produced  in the same  factory  or  another. 
The  value of  the non-origlnatIng  Ingot  is thus not  taken  Into  account 
when  adding  up  the  value of  the non-originating materials used. 

Even  if  the  change  of  heading  rule  or  the  other  rules  contained  In 
the  list  are  satisfied,  a  product  shall  not  acquire  originating 
status  if  the  processing  carried  out,  taken  as  a  whole,  is 
Insufficient  within  the meaning  of Article  3, paragraph  3. 

The  unit  of  qualification  for  the  application  of  the  origin  rules 
shall  be  the particular  product  which  is considered  as  the basic  unit 
when  determining  classification  using  the  nomenclature  of  the 
Harmonized  System.  In  the  case  of  sets  of  products  which  are 
classified  by  virtue  of  General  Rule  3  for  the  Interpretation  of  the 
Harmonized  System,  the  unit  of  qualification  shall  be  determined  in 
respect  of  each  Item  In  the  set:  this  provision  is  equally 
applicable  to sets of  headings  Nos. 6308, 8206  and  9605. 

Accordingly,  it follows  that: 

when  a  product  composed  of  a  group  or  assembly  of  articles  Is 
classified  under  the  terms  of  the  Harmonized  System  In  a  single 
heading,  the whole  constitutes  the unit  of  qualification. 

3.5 

3.6 

93 

-  4 -

when  a  consignment  consists  of  a  number  of  identical  products 
classified  under  the  same  heading  of  the  Harmonized  System,  each 
product  must  be  taken  Individually  when  applying  the  origin 
rules. 

Where,  under  General  Rule  5  of  the  Harmonized  System,  packing  is 
included  with  the  pi oduct  for  classification  purposes,  It  shall  be 
included  for  the purposes of  determining  origin. 

Note  4 

4.1 

The  rule  In  the  list  represents  the  minimum  amount  of  working  or 
processing  required  and  the  carrying  out  of  more  working  or 
processing  also  confers  originating  status;  conversely,  the  carrying 
out  of  less  working  or  processing  cannot  confer  origin.  Thus  If a 
rule  says  that  non-or Iglnat Ing  material  at  a  certain  level  of 
manufacture  may  be used,  the use of  such material  at  an earlier  stage 
of  manufacture  is  allowed  and  the  use  of  such  material  at  a  later 
stage  Is not. 

4.2 

When  a  rule  In the  list  specifies  that  a product  may  be  manufactured 
from  more  than  one  material,  this  means  that  any  one  or  more 
materials may  be used.  It does not  require  that  all  be used. 

For  example: 

The  rule  for  fabrics  says  that  natural  fibres  may  be  used  and  that 
chemical  materials,  among  other  materials,  may  also  be  used.  This 
does  not  mean  that  both  have  to be used; one  can use one or  the other 
or  both. 

If,  however,  a  restriction  applies  to  one  material  and  other 
restrictions  apply  to  other  materials  in  the  same  rule,  then  the 
restrictions  only  apply  to the materials  actually  used. 

For  example: 

The  rule  for  sewing  machines  specifies  that  both  the  thread  tension 
mechanism  used  and  the  zigzag  mechanism  used  must  originate;  these 
two  restrictions only  apply  If  the mechanisms  concerned  are  actually 
incorporated  Into  the sewing machine. 

94 

-  5 -

4.3  When  a rule  In the  list specifies that  a product must  be manufactured 
from  a particular  material, the condition obviously  does  not  prevent 
the  use  of  other  materials  which, because  of  their  inherent  nature, 
cannot  satisfy  the rule. 

For  example: 

The  rule  for  heading  No. 1904 which  specifically  excludes  the use  of 
cereals  or  their  derivatives  does  not  prevent  the  use  of  mineral 
salts,  chemicals  and  other  additives  which  are  not  produced  from 
cereals. 

For example: 

In  the  case  of  an  article  made  from  non-woven  materials.  If  the  use 
of only  non-orIglnatIng  yarn  Is allowed  for  this class of  article, it 
Is  not  possible  to  start  from  non-woven  cloth  -  even  If  non-woven 
cloths  cannot  normally  be  made  from  yarn.  In  such  cases,  the 
starting  material  would  normally  be  at  the  stage  before  yarn  -  that 
is the  f ibre stage. 

See also Note 7.3  in relation  to textiles. 

4.4 

If  In a  rule  In  the  list  two  or  more  percentages  are  given  for  the 
maximum  value  of  non-originating  materials  that  can  be  used,  then 
these  percentages  may  not  be  added  together.  The  maximum  value  of 
all  the  non-origlnatIng  materials  used  may  never  exceed  the  highest 
of  the  percentages  given.  Furthermore,  the  individual  percentages 
must  not  be  exceeded  in  relation  to  the  particular  materials  they 
apply  to. 

Note 5 

5.1 

5.2 

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. 

The  term  "natural  fibres"  Includes  horsehair  of  heading  No. 0503, 
silk  of  heading  Nos. 5002  and  5003  as well  as  the  wool  fibres,  fine 
or  coarse animal  hair of  heading Nos. 5101  to 5105, the cotton  fibres 
of  heading  Nos.  5201  to  5203  and  the  other  vegetable  fibres  of 
heading Nos. 5301  to 5305. 

95 

-  6  -

5.3 

The  terms  "textile  pulp",  "chemical  materials"  and  "paper-making 
materials"  are  used  In  the  list  to  describe  the  materials  not 
classified  in  chapters  50  to  63,  which  can  be  used  to  manufacture 
artificial,  synthetic  or  paper  fibres  or  yarns. 

5.4 

The  term  "man-made  staple  fibres"  is  used  in  the  list  to  refer  to 
synthetic  or  artificial  filament  tow,  staple  fibres  or  waste,  of 
headings  Nos.  5501  to  5507. 

Note  6 

6.1 

In  the  case  of  the  products  classified  within  those  headings  in  the 
list  to  which  a  reference  It  made  to  this  Note,  the  conditions  set 
out  in column  3 of  the  list  shall  not  be  applied  to  any  basic  textile 
materials  used  In  their  manufacture  which,  taken  together,  represents 
10%  or  less  of  the  total  weight  of  all  the  basic  textile  materials 
used  (but  see  also  Notes  6.3  and  6.4  below). 

6.2 

However,  this  tolerance  may  only  be  applied  to  mixed  products  which 
have  been  made  from  two  or  more  basic  textile  materials. 

The  following  are  the  basic  textile  materials: 

s i l k, 
wool , 
coarse  animals  hair, 
fIne  animal  hair , 
horsehair, 
cotton, 
paper-making  materials  and  paper, 
flax, 
true  hemp, 
jute  and  other  textile  bast  fibres, 
sisal  and  other  textile  fibres  of  the  genus  Agave, 
coconut,  abaca,  ramie  and  other  vegetable  textile  fibres, 
synthetic  man-made  filaments, 
artificial  man-made  staple  filaments, 
synthetic  man-made  staple  fibres, 
artificial  man-made  staple  fibres. 

For  example: 

A  yarn  of  heading  No.  5205  made  from  cotton  fibres  of  heading  No. 
5203  and  synthetic  staple  fibres  of  heading  No.  5506  Is a mixed  yarn. 
Therefore,  non-orIglnatIng  synthetic  staple  fibres  that  do  not 
satisfy  the  origin  rules  (which  require  manufacture  from  chemical 
materials  or  textile  pulp)  may  be  used  up  to  a  weight  of  10% of  the 
yarn. 

7) 

96 

_ 7 -

For  example: 

A  woollen  fabric  of  heading  No.  5112  made  from  woollen  yarn  of 
heading  No. 5107  and  synthetic  yarn  of  staple  fibres  of  heading  No. 
5509  Is  a  mixed  fabric.  Therefore  synthetic  yarn  which  does  not 
satisfy  the  origin  rules  (which  require  manufacture  from  chemical 
materials  or  textile pulp) or  woollen  yarn  that  does  not  satisfy  the 
origin  rules  (which  require  manufacture  from  natural  fibres,  not 
carded  or  combed  or  otherwise  prepared  for  spinning) or  a  combination 
of  the  two may  be used  up  to a weight  of  10% of  the  fabric. 

For  example: 

Tufted  textile  fabric  of  heading  No.  5802  made  from  cotton  yarn  of 
heading  No.  5205  and  cotton  fabric  of  heading  No.  5210  Is  only  a 
mixed  product  If  the  cotton  fabric  is  itself  a  mixed  fabric  being 
made  from  yarns  classified  in two separate  headings  or  if  the  cotton 
yarns used  are  themselves mixtures. 

For  example: 

If the  tufted  textile  fabric  concerned  had  been made  from  cotton  yarn 
of  heading  No.  5205  and  synthetic  fabric  of  heading  No.  5407,  then, 
obviously,  the  yarns  used  are  two  separate  basic  textile  materials 
and  the  tufted  textile  fabric  Is accordingly  a mixed  product. 

For  example: 

A  carpet  with  tufts made  from  both  artificial  yarns  and  cotton  yarns 
and  with  a  Jute  backing  Is  a  mixed  product  because  three  basic 
textile materials  are used.  Thus, any  non-originating materials  that 
are  at  a  later  stage of manufacture  than  the  rule  allows may  be  used, 
provided  their  total  weight  taken  together  does not  exceed  10% of  the 
weight  of  the  textiles materials  of  the  carpet.  Thus,  both  the  jute 
backing  and/or  the  artificial  yarns  could  be  imported  at  that  stage 
of  manufacture, provided  the weight  conditions  are met. 

6.3 

6.4 

In  the  case  of  fabrics  Incorporating  'yarn  made  of  polyurethane 
segmented  with  flexible  segments  of  polyether  whether  or  not  g Imped' 
this  tolerance  Is 20%  in respect  of  this yarn. 

In  the  case  of  fabrics  incorporating  strip  consisting  of  a  core  of 
aluminium  foil  or  of  a  core  of  plastic  film  whether  or  not  coated 
with  aluminium  powder,  of  a  width  not  exceeding  5  mm,  sandwiched  by 
means  of  an  adhesive  between  two  films  of  plastic  film,  this 
tolerance  Is 30%  In respect  of  this strip. 

97 

-  8  -

Note  7 

7.1 

7.2 

7.3 

In  the  case  of  those  textile  products  which  are  marked  in  the  list  by 
a  footnote  referring  to  this  note,  textile  materials,  with  the 
exception  of  linings  and  inter Iinings,  which  do  not  satisfy  the  rule 
set  out  in  the  list  In  column  3  for  the  made  up  product  concerned  may 
be  used  provided  that  they  are  classified  In  a  heading  other  than 
that  of  the  product  and  that  their  value  does  not  exceed  8  %  of  the 
ex  works  price  of  the  product. 

Any  non-textile  trimmings  and  accesorles  or  other  materials  used 
which  contain  textiles  do  not  have  to  satisfy  the  conditions  set  out 
in  column  3  even  though  they  fall  outside  the  scope  of  Note  4.3. 

In  accordance  with  Note  4.3,  any  non-orIglnatIng 
non-textile 
trimmings  and  accessories  or  other  product,  which  do  not  contain  any 
textiles,  may,  anyway,  be  used  freely  where  they  cannot  be  made  from 
the  materials  listed  In  column  3. 

For  example: 

If  a  rule  in  the  list  says  that  for  a  particular  textile  Item,  such 
as  a  blouse,  yarn  must  be  used,  this  does  not  prevent  the  use  of 
metal  Items,  such  as  buttons,  because  they  cannot  be  made  from 
text ile  mater la Is. 

7.4 

Where  a  percentage  rule  applies,  the  value  of  trimmings  and 
accessories  must  be  taken  Into  account  when  calculating  the  value  of 
the  non-orIglnatIng  materials  Incorporated. 

98 

ANNEX M 

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON 
NON-ORIGINATING  MATERIALS  IN  ORDER  THAT  THE PRODUCT 
ilANUFACTURED  CAN OBTAIN  ORIGINATING  STATUS 

99 

- 2-

H.5. 
Haading 
Nb. 

(1) 

Description of  product 

Working or  processing 
carried cut  en rxjvoriginating  materials 
that  confers originating  status 

(2) 

(3) 

2.01 

Mast of  bovire sfiirrais,  fresh or  chilled 

2.02 

Mast of  bovins animals,  frozen 

Marufacture  from rraterials  of  any  heading  ocept  meet  of 
bovine animals,  frozen of  heading Nb. 02.02 

rferrjfacture  from materials  of  any  heading  except  meat  of 
bovine animals,  fresh or  chilled of  heading ISb. 02.01 

2.QS 

2.09 

x Q2.10 

•3.02 to 
3.05 

sUttto 
*X06 

£.08 

Edible  offal  of  bovine  animals,  swine,  sheep,  cpats, 
horses,  asses,  nules or  ninnies,  fresh,  chilled or  frozen 

f**erufacture fran materials of  any heeding ©cept  carcasses 
of  headings Nbs. 02-01 to 02.03 

free  of 

Pig  fat 
(not 
rendered), fresh,  chilled,  frozen,  salted  in  orine,  cried 
or  stroked 

leen  meat  and  p a l t ry 

fat 

MBnfadUdce  f ran materials of  any heading except carcasses 
of  heading 02.03 and poultry  meet of  hurting 02.07 

Maet  and  edible  meet  offal,  salted,  in  brine,  dried  or 
arrcked;  edible  flours  and meals of  meet  or  meat  offal, 
except  for  ediole  flours  and meals of  meet or  meet  offal 
of  sheep and cpats 

Nferufacture  from materials  of  any  heading except  meat and 
offal  of  heading Nbs.  02.01 to  Q2.Q6 and 02.06 or  poultry 
liver  of  heading Nb. 02.07 

fiah,  other  then live  fish 

Dairy  products 

rterufacture  in  which  a ll  the  materials  of  Dhepter  3 used 
mjst  already  be origirrating 

ten/acture 
creem of  heading Nb. 0A.Q1  or 04.02 

f ran materials  of  any  heading  except  milk  or 

Biros'  eggs,  not  in  shell  and egg  yolks,  fresh,  dried, 
cocked,  by  steaming  or  by  m il ing  in  water,  moulded, 
frozen  or  otherwise  preserved,  whether  or  rot  containing 
acted sugar or  other  sweetening matter 

rteT/acture  from  materials  of  any  heading  except  birds' 
e g^  of  reading Nb. 04.07 

1G0 

- 3-

H.S. 
Heading 
Nb. 

(1) 

Description of  procuct 

Working or  processing 
carried out  en narKrigineting mBterials 
that  confers originating  status 

(2) 

(3) 

ex 03.02 

Prepared pigs',  hoes'  or  boars'  bristles  and hair 

ex 03.05 

Bones and horn-cores uncorked 

Qeening,  disinfecting,  sorting  and  stiaid^tening  of 
bristles  and hair 

rferuf acture  in  wiich  a ll  the  materials  of  Chapter  2 used 
rrust  already  be orig^rtating 

07.10 to 
07.13 

ex 07.10 

Ediole  vegetables, 
frozen  or  dried,  provisionally 
preserved except  for  readings  Nbs.  ex 07.10 and ex 07.11 

rtenuf acture  in which a ll  the vegetable rreterials used must 
already be crig^reting 

Sweet  com  (uncocked or  cocked by  steaming or  boiling  in 
wattr,,  frozen 

f^Bnufacture fran fresh or  chilled  sweet  com 

ex 07.11 

Sweet  com,  provisionally  preserved 

t-fen/acture  f rem fresh or  chilled  sweet  com 

08.11 

Fruit  and nuts,  uncocked or  cocked by  steaming or  boiling 
in  veter,  frozen,  whether  or  not  containing  added  soar 
or  other  swaetening matter: 

-  containing  added sugar 

-  other 

08.12 

Fruit  and ruts  provisionally  preserved  (for  example,  by 
«qiiphr  dioxide  gas,  in  brine,  in  sulphur  water  or  in 
other  preservative  solutions),  tut  unsuitable  in  that 
stale  for  innediate oonauTption 

hferufacture  in  which  the  value  of  any  materials  of 
Chapter  17  used does not  exceed 30 %  of  the  value  of  the 
ex-wDiks price  of  the procuct 

f^njfacture  in  which  a ll 
already  be originating 

f^rufacture  in  which  a ll 
already  be originating 

the  fruit  or  nuts  used  must 

the  fruit  or  nuts  used  must 

08.13 

Fruit,  dried,  other  than  that  of  headings  Nbs.  0B.Q1 to 
08-36;  mixtures of  nuts or  dried fruits  of  this  Chapter 

hferufacture  in  which  a ll 
already  be crigineting 

the  f r u it  or  nuts  used  rrust 

101 

- 4-

H.S. 
readinq 
NO.  " 

(1) 

06.14 

Description of  procuct 

Working or  prucessirg 
carried  out  an rtn-origiretinq  materials 
that  confers originating  status 

(2) 

(3) 

Peel  of  citrus  fruit  or  melons  (including  watermelons), 
fresh,  frozen,  driea or  provisionally  preserved in  brine, 
in  Siiphur  water  or  in  other  preservative  solutions 

l^rtufacture  in  which  a ll 
already  be cjriginatinq 

the  f r u it  or  nuts  usee  mjst 

ex 09.01 

Coffee,  roasted 

hfen/acture f rem nxwroested coffee 

ex Chap 11 

Prccjcts  of  the -ni 1 ling  îrcustry;  malt,  starches;  i r u l i n; 
wheat  gluten,  except  for  heading No. ex  II.06 

Nterufacture  in  whidn  all  the  cereals,  errihle  vegetables, 
roots  and  titers  of  heading No.  07.14  or  fruit  used rrust 
already  be originating 

ex 11.06 

Flour  arc 
v^getaoies or" nmoinç  \c.  07.13 

"e=_  of" 

the  dried,  sneliec 

legjrujncus 

Drying  arc  milling  of  leguminous  vegetarjles  of  heading 
No. 07.06 

D.Q1 

Lac;  nature.  OJ"E.  resins,  •curt-reLins arc  baisers 

Nfenjfacture  in  which the  value of  any  materials  of  headinc 
No.  13-01  used may  not  exceed 50  « of  the  ex-works  price 
of  the product 

ex 13.02 

Lc-idLKL-  arij  t ' i i ^ w e if  •oerived fro:;  vHjrtanle procLcts, 
laz.  f i ej 

Marufa'ture  fron non-rmifieo  mjcxiaaes ard  thickeners 

113.01 

La."::  otner  _ic  '"at  anc poultry  fat.  re-dered,  wnethsr  or 
ncr.  Dressée :•-  so: veit-extracted: 

=ts 

ocres  o;  wast 

-  ctner 

Manufacture  from materials  of  any  readme  except  those of 
heading  No.  02-03.  02-06  or  02-27  or  cones  of  tneecànç 
No. 03-35 

f-terufacture  frem meat  or  edible  offal  of  swine of  reading 
No.  '02-03 or  Û2.QS or  of  meet  arc  ediole  offal  of  poultry 
of  headirQ No. 02.07 

15.02 

Fats  of  oovine  animais,  sheep or  cpats,  raw or  rendered, 
whetrer  or  not  pressea or  solvent-odracted: 

h-tenufacture from materials  of  any  heading except  those of 
reading  No.  Q2.Q1,  02-02,  02.04  or  02.06  or  cones  of 
reading Nb. 05.06 

-  fats  fror  Danes or  waste 

Qnt'o 

Cbnt'G 

102 

H.S. 
heading 
Nb. 

(1) 

13.02 
(Ctrt'd) 

13.04 

- 5-

Description of  product 

Vbrking or  processing 
carried cut  on rron^rigineting materials 
that  confers originating  status 

(2) 

(3) 

-  other 

rferuf acture in vhich a ll  the animal materials of  Chapter 2 
used must already  be origpjoting 

Fats  and  oils  and  their  fractions,  of  fish  or  marine 
marmals,  whether  or  not 
tut  not  chenicelly 
rTodified: 

refined, 

-  solid  fractions  of  fish  n i ls  and  fats  and  o i ls  of 

marine IIUIIIHIS 

-  other 

rfenufacture  from materials  of  any  heading  incluling  other 
rraterials  of  reeding Nb.  15.04 

r^rufacture 
Chapters 2 and 3 used must already' be cricketing 

in  vhich  a ll 

the  animal  materials  of 

ex 13.03 

Refined  lanolin 

I'Brufacture  from exude wool  grease of  heading Nb.  15.05 

13.06 

Other  animal  fats  and  oils  and  their  fractions,  whether 
or  'XJt  refined,  but  not  crenically  modified: 

-  solid  fracticns 

-  other 

f*bnufacture  from materials  of  any  reading  including  other 
materials  of  hearting No. 15.06-

hterufacture in  vhich a ll  the  animal materials  of  Ohapter 2 
used must already  be crioplneting 

ex 13.07  to 
15.15 

Fixed  vegetable  oils  and their  fractions,  whetrer  or  not 
refined,  tut  not  crenically  modified: 

-  solid  fractions,  except  for  that  of  jojoba  o il 

t-fenufacture fran other  materials of  readings  Nbs.  15.07  to 
15.15 

-  other,  except  for: 

-  Tung o i l;  myrtle wax and japan wax 
-  those for  technical  or  industrial  uses other  than the 

manufacture of  feedstuff s  for  huren ooneuiptien 

rfenuf acture  in  vhich a ll  the vegetable oeterials used oust 
already  te  eriçpnBting 

103 

-  6  -

rwrrift-im  of  p r a i ct 

*br>o.Ty cr  praoeesing 
^rripri  nir  rr.  nrn-nr-iginaming tmtiorijVIc 
that  confers  originating  status 

(2) 

(3) 

*r. *,*.•; nr 
\*»J*T»KU  f**-Q  rmn  n i ls  « ri  f-npir  f r s r t i r r Kr 
r ^ y p p H w j,  v**3ther  or  not  refined  t ut  not  further 
pr<4-arfcd 

i<ft-i.ifccrure 
aanarials  used itust  alm^ry  be  originating 

in  ^ ua 

all 

thp  animal  and  vwgBtahltf 

rLS. 
riaaduxj 
tto. 

(1) 

ax  15.16 

ex  15.17 

taiuLe  lirjrid  mixtures  of  vegetable  o i ls  of  headings 
.>rj*.  15.07 to  15.15 

l^njfacture  in  v^urn  a ll  the  vegetable  insfcprial.s  used  nust 
already  oe  originating 

ex  15.19 

i 

t 

"16.01 

! 16.02 

16.03 

16.04 

16.05 

Industrial 
ratty 
ar~:nrifll  vexes 

alcohols  naving 

the  dm act FT  of 

ftenracrure  frcm  uatenals  of  any  heading  including  fatty 
acids  of  hearting  .c..  15.19 

jj  siiiti.  arri  similar  pradLict-.s,  of  m\&.  went- offal  cr 
:JUU  pr^ararjcns  raeeJ  cr>  u t it  ^-coajcts 
j 

i^i 

Min if. irfi m • f m n . i i i i n j ! .. 

if  ChajTrnr  1 

Jt. *r  p ^ a r ed  or  preserved  IVBZL,  neat  offal  or  blood 
l 
|£>:tr=cts  and 
.:u—iscs  or  jLifcg.  arjwtic  invertiixaras 

juices  of  m=«r., 

fisn  or  crustaceans, 

!«hri TTH.-n ITP  f mn  aniirelq  of  Chapter  1 

i-feriifacture  frcm  arurrals  of  Chapter  1.  H»ever,  a ll  fish, 
i-r,-F~=r»=r«,  mnn !**-«=; err cjtnpr ac^Btic  ira^rtihrates  used 
nust  already  be  originating 

.-re-ared or  preserved  f i av  caviar  and  caviar  substitutes 
pr=~ared  fran  f i ^i  eggs 

>brufacture  in  tfiioh  a ll  tne  fish  or  fish  eggs  used  nust 
aLraay  be  arogirafcirig 

Jrod^acesns,  mnilliscs  and  OG-HT  aj.Hri,r 
jf-^xireG  or  pceserved 

invertebrates, 

in  «r,im  all 

cKjwi-i-  orvertixxares  used  nust 

the  crustaceans,  nolluscs  cr 
already  be 

pfr-iif-^-nw-p 
XK 
originating 

ex  17.U1 

J=Li=  or  ceet  sugar  and  chari rally  pure  sucrose,  in  solid 
fzc:^  flavoured  or  coloured 

in  unicr.  the  value  of  any  materials  of 

iv^nnf^-nTinp 
Chapter  17 used  does  not  e&csed 30  %  of  the  ex-vorks  price 
of  the  prodjet 

17.02 

inclirlirrj  rhffT><~*lly  p rv  1-arirse,  imltraR. 

jtii_r  sujars 
rjhrr-***  and  fructose, 
cencaining  added 
or  mlouring  natter; 
a r t i f i c i al  honey»  vtether  or  not  mi Mai  witii  natural 
ncney;  caramel: 

in  solid  foea;  sugar  syrups  net 

flavouring 

-  -TATii ml "ly prr>  maltrw* ard  frurtnse 

i«farij£acnre  fron  mFrt-prials  of  any  heading  in-flirting  other 
•nHtarials  cf  heading  t o.  T7.Q2 

Oant'd 

Ctnt'd 

104 

H.S. 
deeding 
No. 

(1) 

17.02 
(Cont'd) 

-  7-

Daacripticn  cf  product 

«xbDung cr  processing 
ciuxiBri out  an  ncn-^idginating '"***** i»ie 
that  confers  originating  sfTtfiis 

(2) 

(3) 

-  other  caipifv  in  lyJSfî fi jm,  flavcured  or  coloured 

-  odier 

3X  17.03 

.tuasses  resulting  fran  the  extraction  or  refining  of 
s-gar,  flavored  or  coloured 

17.04 

ccnfecticnery 

-. iyr 
containing oocoa 

( including  write  cnccolate),  not 

18.06 

J xxx.ucGè  arc  otner  feed  preparations  containing  caeca 

in  which  the  value  cf  any  nwh°rifl1<>  cf 

Manufacture 
Chapter  17 used  does  not  exceed  30  %  cf  tire  ex-works  price 
of  the  product 

tenufacture 
be  originating 

in  which  a ll  the  rmrhprials  used  nust  already 

in  whim  the  value  cf  any  BBtgrials  of 

i-bnufacture 
Chapter  17 i**^  âne-*  not  exceed  30  %  cf  the  ex-warks  price 
of  tne  product 

.toufacture  in  which a ll  the  m t e r i a ls  used are  clpissifieri 
in  a  heading  other  than  that  of  the  prorrlrrt,  provided  the 
value  of  any  otner  materials  cf  Chapter  17 used  does  not 
exceed  3D i  cf  tne  ex-works price  cf  the  predxet 

{"fenufacture  in  wnieri a ll  the  .TBterials  used are  classified 
in  a  heading  other  than  tnat  cf  the  predict,  provided  the 
vaL*s  of  any  nHterials  of  Chapter  17 used  doss  not  exceed 
30  't  cf  the  ex-works price  of  the  predict 

19.01 

19.02 

t,  not  elsewhere  spart fiad  cr 

•hj:  extract;  food preparations  of  fleur,  ireal,  starch  cr 
;a;xt  extract,  not  containing  cocoa  p x ir  or  containing 
fy  weight  of  less  than 
cccoi  pewier  in  a  p r o r a t i on 
5>t 
food 
preparations  of  goods  of  headings  rtos.  04.01  to  04.04, 
: «j.  ccntaining  cr-mB powder or  containing  cocoa powder  in 
a  urqjcrtLcn  by  weight  cf  less  than  10  »,  not  elsewhere 
^>^-ir-iPri cr  included; 

included; 

-  .nit  extract 

-  other 

t«fanufdctxre  from  cereals  of  Chapter  10 

>anufactiire  in  which a ll  the  nanadals  used  are  cQassififld 
in  a  heading other  than  that  cf  t h e p r o i r t,  provided  the 
value  cf  any  rm**T-'*ig  of  Chapter  17 used  doss  not  exceed 
30 %  cf  the  ex^orks  price  of  t t e p r c d j et 

substances)  or  otherwise  prepared, 

r&sta,  whether  cr  net  cooked  cr  stuffed  (with  meat  cr 
as 
ocner 
spagnefcti,  naoarcni,  nccdlfis,  lasagne,  gnoochi,  ravioli,  already  be  originating 
.cannelloni;  acusccus,  whsbher  or  not  prepared 

such 

>anjfacture  in  which a ll  the  OETRTVIS  (except  darun wheat), 
treat,  ngy  r ^ ^ l,  fish,  crustaceans  or  nril'afrs  used  nust 

105 

U.S. 
iteding 
No. 

(D 

a. 03 

3.04 

*. 05 

J. 01 

3.02 

J. 03 

- 8-

Description  of  product 

*brxiny  or  processing 
carried  out  on  rcn-criginadting  materials 
that  confers  originating  status 

(2) 

(3) 

ia1n.xs  and  substitutes  therefor  prepared  fran 
starch. 
in  une  fozzn  cf  fiâtes,  grains,  pearls,  siftings  cr  in 
siaJLar  fcms 

l-tervfacture  fran  ittaterials  of  any  heading 
staron  of  needing  i o.  11.06 

except  potato 

ireparad  foods  attained  by  the  swelling  or  roasting  of 
cereals  or  cereal  predicts  (for  exanple,  com  flakes); 
fran. 
oertu-s,  otner 
f 
pre^ceoxedar  otherwise  prepared: 

than  nata? 

in  grain 

(com), 

-  not  ccntaining  cocoa 

-  cereals,  other  than  jraia*  (cam),  in  grain  form, 

ijr^-cao<ed  or  otherwise  prepared 

-  Jtner 

-  caitixining  cocoa 

rreau,  pastry,  cakes,  h - i« " "^  and  otner  bakers'  wares, 
wr*-ci=-r  or  not  containing  occoa;  caurunien  wafers,  enpty 
<~A-np^  cf  a  kind  suitable  far  pharrrpimirical  use, 
sealing  wafers,  r i ce  paper  and  sinilar  products 

••fen if am ire  fran  lreterials  of  any  heading.  HDwever,  grains 
and  cats  of  sveet  cacn,  prqnred  ar  preserved,  cf  heading 
Nos  2001,  2004  and  2005  and  uncocked,  boiled  cr  steamed 
sweet  com,  frozen,  of  neading  No 0710 nay not  be  used 

-fenufdcture  in  whion: 
-  a ll  the  rPT-Fwls  and  t n s ir  derivatives  (ejcapt  maiae  cf 
.^TPHPR  "2ea  Indirata'  and  curun  wheat  and  their 

the 
derivatives)  used  nust  be  wnaDy  cfctained,  and 

-  tne  value  of  any  oHtenals  of  Chapter  17 used  dees  not 

exceed  30  \  cf  fe  ex-worxs price  cf  the  product 

iduô,  prcvided 

i^tenufccture  fran  nHterials  not  classified  within  heading 
tne  value  cf  any  rmrherials  of 
No. 
Chapter  17 n<yri does  not  exceed  30  %  cf  the  ex-works  price 
of  t ie  p r o i rx 

ffenufacture  fran  îieterials  of  any heading,  except  those  of 
Chapter  11 

Vfegetaoles,  fruit,  nuts  and other  edible  parts  cf  plants, 
prepared  cr  preserved  ty  vinegar  cr  acetic  a dd 

i-anufacture  in  which  a ll  the  fruit,  nuts  cr  vegetables 
used nust  already  be  originating 

ituBtces  prepared  cr  preserved  otherwise  than  Dy  vinegar 
or  argrir  a dd 

ttuxfacture 
g r in  rating 

in  which  a ll  the  tanstaes  used most already  be 

i-usTrjoiB  and  truffles,  prepared  or  preserved  otherwise 
u an  cy  vinegar  or  acetic  a dd 

>arufacture  in  which  a ll  the  nushrcars  or  truffles  used 
nust  already  be  originating 

1C6 

- 9-

Ijescripticn  ox  product 

«arxing  or  processing 
r^rripn  o-it an  ncn-cciginating n*t-*mr\x\* 
that  confers  originating  status 

(2) 

(3) 

JC iir  vegetables  prepared  or  preserved  otherwise  than  by 
viregâr  or  acetic  acid,  frcaen  or  not  frozen 

i<Bnufacture  in  wru-^i  a ll  the  vegetables  used  oust  already 
ce  originating 

rr—t-,  TJXS, 
jtuerved  oy  sugar  (drained,  glacé  or  crystallised) 

fruit-peel  and  otner  parts  of  plants, 

in  which  the  value  cf  any  nwtTar-i*tg  cf 

rtenufacture 
Chapter  17 used  dees  not  exceed  30  %  of  the  ex-works  price 
of  tne  product 

J U ^,  fruit  j e l l i e s,  narnBlades,  fruit  or  nut  purée  and 
É\-it  or  nut  pastes,  being  cocwed préparations,  wnether 
or  net  containing  added  sugar  or  other  sweetening >iatler 

_-: _JI,  nuts  and  aûner  ediDle  parts  of  plants  cxherwise 
- r e a r ee  or  preserved,  whether  cr  not  containing  added 
su^ur  jr  otner  sweetening nHtter  or  spirit,  not  elsewhere 
-^  -if-.nr:  or  included: 

in  wtiicn 

i-an.if.i-.ture 
Chapter  17 used most  not  exceed  30  %  of  the  ex-warks  price 
of  the  procuct 

tne  value  cf  any  rraterials  of 

kLS, 
deading 
No. 

(1) 

2a 04 and 
20.05 

20.06 

20.07 

20. Ob 

-  f_-uit  and  nuts  cooked  otherwise  tnan  cy  steaning  or 
iijL-ing  xn water,  not  containing  added  sugar,  frozen 

parufacture  in  whicn  a il  the  fruit  and  nuts  uaad  mist 
already  te  originating 

-  nuts,  net  ocntaining  added  sugar  or  s p i r i ts 

-  jejer 

rtenufacture  in  whim  the  value  of  the  originating  nuts  and 
o il  seeds  of  headings  I t s.  06.01,  08.02 and  12.02 to  12.07 
used  exceeds  60  %  cf  the  ex^orks  price  of  the  prccuct 

i»an.ifacture  in  whim  a ll  the  naterials  used  are  classifiprl 
in  a  needing  other  than  tnat  of  the p t n i r t,  rrovidad  the 
value  of  any  riaterials  of  Chapter  17 used abas  not  exceed 
30 %  cf  the  ex-sorks  price  of  the  proir-r 

« 2 0 . 09 

fruit  Tuioes  (including  gr^p0  nust),  unferanented  and  not 
containing  er^e=r\  s p i r i t,  whether  or  not  containing  added 
sujar  or  other  sweetening  natter 

i-fenufacture  in which  a ll  the  naterials  used  are  classified 
in  a  heading  other  than  that  of  tdTeprodxrt,  provided  the 
value  cf  any  naterials  of  Chapter  17 used doss not  exceed 
30 fc cf  the  ex-works price  of  the  predict 

107 

- 1 0-

H.5. 
reeding 
ND. 

(1) 

Ceseription of  product 

Working or  processing 
carried out  en non^xiejinating materials 
that  confers œigireting  status 

(2) 

(3) 

ex 21.01 

Roasted  chioory  and extracts,  twmoes  and oercentrates 
thereof 

terufacture  in  which a ll  the  ohicory  uaed must already be 
crirginating 

ex 21.03 

-  Sauces  and  preparations  thereof;  mixed  cendinrants and 

mixed seasonings 

r-tertufacture in  which a ll  the materials used are classified 
in  a  heading  other  than  that  of  the  p r r r i r t.  however, 
rnjstard flour  or  meal or  prepared mustard may be used 

-  Prepared mustard 

rterjfacture  from rnustard flour  or  meal 

21.» 

Soups  and  broths  and  preparations  therefcr;  haitrjenized 
coTposite  food preparations: 

-  soups and broths and procurations  therefor 

-  roroganijzed conposite  food preparations 

ex 21.05 

Sugar  syrups,  flavoured or  coloured 

f-fenufacture from materials of  any reading,  exoept  prepared 
or  preserved vegetables of  headings  Nos.  2D.Q2 to 2D.Q3 

The  rule  for  the  heading  in  which  the  product  wxild  be 
classified  in bulk  shall  apply 

f**erufacture  in  which  the  value  of  any  naterials  of 
Ohepter 17 used must not  exceed 30 « of  the ex-warks price 
of  the product 

22.01 

22.02 

WBters,  including  natural  or  a r t i f i c i al  mineral  waters 
anc  aerated  waters,  not  containing  added  sugar  or  other 
sweetening matter  nor  flavoured;  ice  and  snow 

Nferufacture  in  which  a ll  the  water  used must  already  be 
originating 

Waters,  ireli.riing  mineral  veters  and  aerated  waters, 
containing  added  sugar  or  other  sweetening  natter  or 
flavoured,  and  other 
rren-sJrxhlic  beverages,  not 
ircduding fruit  or  vegetaole juices  of  reading  to.  2D.09 

Nfenufacture in  which a ll  the materials used are  classified 
in  a heeding other  than that  of  the pnxuet,  provided the 
velue of  any materials  of  Ohepter  17 used dbes not exceed 
30  % of  the  ex-works  price  of  the  product  and any  f r u it 
juice  used  (except  for  pineapple,  lime  and  grapefruit 
juices)  must already  be criû^reting 

ex 22.04 

Wine  of 
orape must with the addition of  alcohol 

fresh  grapes,  innli rting  fortified  wires,  and 

r-terufacture from other  orape must 

22.05, 
ex 22.07, 
ex 22.06 and 
ex 22.09 

The  fnllrwing,  ccntaining  grape  rraterials:  vernrjuth  end 
other  wine  of  fresh  grapes  flavoured  with  plants  or 
araretic  suhetances;  ethyl  adcorol  and  other  spirits, 
denatured or  not;  spirits,  licueurs  and other  spirituous 
beverages;  crjTpcund alrrfnlin  préparations of  a kind uaed 
for  the manufacture of  beverages;  vinegar 

f*Bnufacture  from materials  of  any  heeding,  exoept  grapes 
or  any material  derived fran «grapes 

ex 22.06 

Whidd.es of  an alccrolic  stiength  by  VOIUTE  of  less  than 

50 %  vol. 

f-fenufacture in  which the  value of  any cereal  based  spirits 
used  does  not  exceed  15  % cf  the  ex-works  price  of  the 
product 

108 

- u-

Description of  prcduct 

Working or  proosssing 
carried cut  en non^xigineting rraterials 
that  confers criç^nating  status 

(2) 

(3) 

Flours,  rreels and pellets,  of  meat or  meat offal,  of  fiah 
or 
aqntin 
irr^rtetrates,  unfit  for  furran ccrejTption  ;  greaves 

rrolluscs  or 

crustaceans, 

other 

of 

Residues  from  the  rrartufacture  of  starch  fran  maize 
(excluding  corrjentrated  stepping  liquors),  of  a  protein 
coTtent,  calculated on  the  dry  prccixt,  exceeding 40K by 
weight 

rvanufacture in  which a ll  the materials of  Ohepters 2 and 3 
uaed must already  be erigànating 

r^anufacture  in  which  a ll  the  maize  used must  already  be 
orioplnatirg 

H.S. 
hfrrring 
Nb. 

(1) 

2301 

ex 23.03 

ex 23.06 

Oil  cake  and  other  solid  residues  resulting  from  the 
extraction  of  olive  oil,  containing  more  then  3  %  of 
olive  oil 

r^Brufacture  in  which  a ll  the  olives  used must  already  be 
oricpnating 

23.CF 

24.02 

Preparations of  a kind uaed in  animal  feeding 

tei/acture 
maat,  fiah  or  milk  used must alieady  be origànating 

in  which  a ll  the  cereals,  sugar  or  molasses, 

Cigars,  cheroots,  cigarillos  and  cigarettes,  of  tchanm 
or  of  tfTHTn  substitutes 

r-tenuf acture  in  which  at 
unrrBnufactured  h t H ru  or 
to.  24.Q1 used must already  be cric^reting 

least  70  %  by  weiçht  of  the 
refuse  of  heeding 

t d H in 

ex 24.03 

STCking tujbacco 

least  70  %  by  weight  of  the 
r-fen/acture  in  which  at 
unrrao/actured  trharm  or  tobacco  refuse  of  heading  to. 
24.01 used must alieady  be originsting 

109 

HS 
Heading 
No. 

O) 

ex  2504 

ex  2515 

ex  2516 

Description  of  product 

working  or  processing 

carried  out  on non-originating  cater i a I s 
that  confers  originating  status 

(2) 

(3) 

Natural  crystalline  graphite, with 
enriched  carbon  content,  purified 
and  ground 

Marble, ierely  cut  by  sawing  or 
otherwise  Into blocks  or  slabs  of a 
rectangular  (Including  square) shape, 
of  a thickness  not  exceeding  25 ci 

Granite  porphyry,  basalt,  sandstone 
and  other  •onuiental  and  building 
stones,  ierely  cut  by  sawing  or 
otherwise,  into blocks  or  slabs  of a 
rectangular  (including  square) shape, 
of  a thickness  not  exceeding  25 CR 

Enriching  of  the  carbon  content,  purifying  and 
grinding  of  crude  crystalline  graphite 

Cutting,  by sawing  or  otherwise, of  marble  (even 
If already  sawn) of  a thickness  exceeding  25 cm 

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

ex  2518 

Calcined  dolomite 

Calcination  of  dolomite  not  calcined 

110 

(2) 

(3) 

ex 2519 

Crushed  natural  magnesium  carbonate  (magnesite). 
m  hermetically  sealed  containers,  and  magnesium 
oxide,  whether  or  not  pure,  other  than 
fused 
magnesia  or  dead-burned  (sintered)  magnesia 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  natural  magnesium 
carbonate 
(magnesite)  may  be  used 

ex 252C 

Plasters  specially  prepared  for  dentistry-

Manufacture  in  which  the  value  of  ail  the  materials 
used  does  not  exceed  50 °/o  of  the  ex-works  price  of 
the  product 

ex  2524 

Natural  asbestos  fibres 

Manufacture  from  asbestos  concentrate 

ex 2525 

Mica  powder 

Grinding  of  mica  or  mica  waste 

ex  2530 

Earth  colours,  calcined  or  powdered 

Calcination  or  grinding  of  earth  colours 

Oils  in  which  the  weight  of  the  aromatic  consti 
tuents  exceeds  that  of  the  non-aromatic  consti 
tuents,  being  oils  similar  to  mineral  oils  obtained  bv 
distillation  of  high  temperature  coal  ur,  of  which 
more  than  65  °/e  by  volume  distils  at  a  temperature 
of  up  ic  25C rC  (including  mixtures  of  petroleum 
spin:  and  benzole),  for  use  as  power  or  heating 
fuel* 

These  are  Annex  II  products 

Mineral  oiU  nnd  products  ol  thrir  distillation,  bitu 
minous  substances,  mineral  waxes 

I hrsr  are  Annex  11 product^ 

ex  2707 

2 7> 
to 
2~)5 

ex  Ch.ir'cr 

organic 

chemicals. 

Inor^snic 
inorganic 
compounds  of  precous  metaK  of  rare  earth  meta!'. 
o*  radioactive  elements  or  o*  isotope1.  except  for 
heading  Nos  ex  2-11  and  t-  2S33  for  which  the 
"j!rr  are  set  out  beic*» 

or 

ex  2811 

>u!n-.ur  tncxiae 

ex  2k-3 

Aiunvmum  sulphate 

ex  Char* 

Orca-iic  chemicals,  excep'.  for  head-ng  Nos  ex 
: « : !.  ex  29:2,  ex  29:5,  2915.  ex  2932.  2933  .nnd 
2°3J.  for  which  the  position  is  set  out  below 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a  heading  o t hc  than  tha:  of  the 
procuct  However,  materials  classified  within  the  same 
heading  mav  be  used  provided  their  value  does  no: 
exceed  2:  V:  of  the  ex-works  price  of  the  product 

Manufacture  from  suiphur  dioxide 

Manufacture 
used  does  not  exceed  ?Z  "•': 
thr  product 

in  which  the  vaiue  of  all  the  materials 
•.he  ex-work 1  price  or 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 

in  which  all 

Eroduci  However,  materials  classified  within  the  same 
eading  may  be  used  provided  their  value  does  not 
execeà  2C 3/c  of  the  ex-works  price  of  the  product 

ex  29C1 

ex  29C2 

ex  29:5 

ex  295; 

Arvclic  hvdrocarbons  for  use  as  power  or  heating 
fuels 

These  are  .Annex  II  products 

Cvclanes  and  cyclenes 
than  azulenes), 
benzene,  toluene,  xylenes,  for  use  as  power  or 
heating  fuels 

(other 

These  arc  Annex  II  products 

Meta!  alcoholates  of  alcohols  of  this  heading  and 
of  ethanol  or  glycerol 

batv-rated  acyclic  monocarncx-.lic  acids  and  their 
anhsdndes.  halides.  peroxices  and  peroxvacid'. 
their 
or 
halogenated. 
nurosated  derivatives 

sulphonated. 

nitrated 

—  Interna! 

and 
sulphonated.  nitrated  or  mtrosated  dérivâtes 

ethers 

their 

halogenated. 

Manufacture  from  materials  of  any  heading,  including 
other  materials  of  heading  Ne  29C5.  However,  metai 
alcoholates  of  this  heading  may  be  used,  provided  the:: 
value  does  not  exceed  21  3/:  of  the  ex-works  price  of 
the  product 

Manufacture  from  materials  of  an;,  heading  Howe,  e:. 
the  value  of  all  the  materials  of  heading  Nos  2915  and 
2° 16  used  mav  not  exceed  2Z '•': of  the  ex-works  price 
o?  the  product 

Manufacture  from  materials  of  am  heading  However. 
tne  value  of  all  the  materials  of  heading  No  29C9  used 
mav  not  e.xcecc  2:  '-/:  of  the  ex-works  price  of  the 
product 

111 

0) 

ex  2932 

(cont'd) 

2933 

2934 

(2) 

(3) 

—  Cyclic  acetals  and  internal  hemiaceuls  and  their 
halogenated,  sulphonated,  nitrated  or  nitrosated 
dérivâtes 

Heterocyclic  compounds  with  nitrogen  hetero-
atom(s)  only;  nucleic  acids  and  their  salts: 

Manufacture  from  materials  of  any  heading 

—  Lactams,  other  than  6-hexanelactam  (epsilon-
diazepines; 

caprolactam); 
azocines  (whether  or  not  hydrogenated) 

monoazepines; 

—  Other 

and 

acid 

Other  heterocyclic  compounds 
—  6-Aminopenicillanic  acid,  7-aminocephalospo-
ranic 
7-aminodesacetoxycephal 
osporanic  acid;  compounds  containing  a  pheno-
thiazine 
not 
hydrogenated),  not  further 
fused;  monothia-
monoazipines;  monothiins;  monooxamono-
azines;  monooxamonoazoles  (whether  or  not 
hydrogenated) 

ring-system 

.(whether 

or 

Manufacture  from  materials  of  any  heading.  However, 
the  value  of  all  the  materials  of  heading  Nos  2932  and 
2933  used  may  not  exceed  30  °/o  of  the  ex-works  price 
of  the  product  (') 

Manufacture  from  matenals  of  any  heading.  However, 
the  value  of  all  the  matenals  of  heading  Nos  2932  and 
2933  used  may  not  exceed  20  °/o  of  the  ex-works  price 
of  the  product 

Manufacture  from  materials  of  any  heading.  However, 
the  value  of  all  the  materials  of  heading  Nos  2932. 
2933  and  2934  used  may  not  exceed  3C %  of  the  ex-
works  price  of  the  product  (') 

—  Other 

Manufacture  from  materials  of  an\  heading  However, 
the  value  of  all  the  matenals  of  heading  Nos  2932, 
2933  and  2934  used  may  not  exceed  20  c/e  of  the  ex-
works  price  of  the  product 

ex  Chapter  3C 

Pharmaceutical  products,  except  for  heading  Nos 
3002,  30C3  and  3004,  for  which  the  rules  are  set 
out  below 

3002 

(excluding  yeasts)  and 

Human  blood;  animal  blood  prepared  for  thera 
peutic,  prophylactic  or  diagnostic  uses;  anusera  and 
other  blood  tractions;  vaccines,  toxins,  cultures  of 
micro-organisms 
similar 
products: 
—  Products  consisting  of  two  or  more  constituents 
which  have  been  mixed  together  for  therapeutic 
or  prophylactic  uses  or  unmixed  products  for 
these  uses,  put  up  in  measured  doses  or  in  forms 
or  packings  for  retail  sale 

—  Other: 

—  Human  blood 

Animal  blood  prepared  for  therapeutic  or 
prophylactic  uses 

Blood  fractions  other  than  antisera,  haemo 
globin  and  serum  globulin 

Haemoglobin,  blood  globulin  and  serum 
globulin 

Othe 

Manufacture 
classified  within  a  heading  other 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

Eroduci  However,  materials  classified  within  the  same 

eading  may  be  used  provided 

their  value  does  not 

exceed  20  °/o  of  the  ex-works  pnee  of  the  product 

Manufacture  from  materials  of  any  heading,  including 
other  materials  of  heading  No  30C2.  The  materials  of 
this  description  may  also  be  used,  provided  their  value 
does  not  exceed  2C °/c  of  the  ex-works  pnee  of  the 
product 

Manufacture  from  materials  of  any  heading,  includin_ 
S 
other  materials  of  heading  No  30C2  The  materials  o 
this  desenption  may  also  be  used,  provided  their  value 
does  not  exceed  2C °/e  of  the  ex-works  price  of  the 
product 
Manufacture  from  materials  of  any  heading,  including 
other  materials  of  heading  No  30Ô2.  The  materials  of 
this  description  may  also  be  used,  provided  their  value 
does  not  exceed  20  %  of  the  ex-works  price  of  the 
product 

Manufacture  from  materials  of  any  heading,  including 
other  materials  of  heading  No  3002.  The  materials  of 
this  description  may  also  Be  used,  provided  their  value 
does  not  exceed  20  %  of  the  ex-works  price  of  the 
product 
Manufacture  from  materials  of  any  heading,  including 
other  materials  of  heading  No  30C2  The  materials  o? 
this  description  may  also  be  used,  provided  their  value 
does  not  exceed  20  °/o  of  the  ex-works  price  of  the 
product 
Manufacture  from  materials  of  any  heading,  including 
other  matenals  of  heading  No  30C2  The  materials  of 
this  description  may  also  be  used,  provided  their  value 
does  not  exceed  2C °/c  of  the  ex-works  price  of  the 
product 

(')  This  rule  shal;  onlv  jpph  until  31  March  1991 

(8) 

112 

(2) 

(3) 

3003 
and 
30:4 

Medicaments 
30C2.  3005  or  3006) 

(excluding  goods  of  heading  No 

Manufacture  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 
other  than  that  of  the  product.  However,  matenals 
of  heading  No  3003  or  3004  may  be  used  provided 
their  value,  taken  together,  docs  not  exceed  20 °/e 
of  the  ex-works  price  of  the  product,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50 %  of  the  ex-works  price  of  the  product 

ex  Chapter  31 

Fertilizers  except  for  heading  No  ex  3105  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 

Eroduct  However,  materials  classified  within  the  same 

eading  may  be  used  provided  their  value  does  not 

exceed  20 °/o  of  the  ex-works  pnee  of  the  product 

ex  31C5 

Mineral  or  chemical  fertilizers  containing  two  or 
three  of  the  fertilizing  elements  nitrogen,  phos 
phorus  and  potassium;  other  fertilizers;  goods  of 
this  chapter, 
in 
packages  of  a  gross  weight  not  exceeding  1C  kg, 
except  for: 

in  tablets  or  similar  forms  or 

—  Sodium  nitrate 
—  Calcium  cyanamide 
—  Potassium  sulphate 
—  Magnesium  potassium  sulphate 

Manufacture  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 
other  than  that  of  the  product.  However,  materials 
classified  within  the  same  heading  may  be  used 
provided  their  value  does  not  exceed  2C °/c  of  the 
ex-works  price  of  the  product,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50 °/c of  the  ex-works  price  of  the  product 

ex  Chapt' 

Tanning  or  dyeing  extracts,  tannins  and  their  deri 
vatives,  dyes,  pigments  and  other  colouring  matter, 
paints  and  varnishes;  putts  and  other  mastics,  inks, 
except  for  heading  Nos  ex  32C1  and  32C5.  for 
which  the  rules  are  set  out  below 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
product  However,  materials  classified  within  the  same 
heading  may  be  used  provided  their  value  does  not 
exceed  2C °/c  of  the  ex-works  price  of  the  product 

Tannins  and  their  salts,  ethers,  ester*  and  other 
Orrivatives 

Manufacture  from  tanning  extracts  of  vegetable  ongin 

Colour  lakes,  preparations  as  specified  in  note  3  to 
thi<  chapter  based  on  colour  lakes Cl 

ex  Chapter  33 

toilet  preparations,  except  for  heading  No  3301, 
for  which  the  rule  is  set  out  beiow 

33:i 

oils 

(terpeneless  or  not), 

Essential 
including 
concretes  and  absolutes;  resinoids;  concentrates  of 
essential  oils  in  fats,  in  fixed  oils,  in  waxes  or  the 
like,  obtained  by  enfleurage  or  maceration;  terpenic 
by-products  of  the  detcrpenation  of  essential  oils; 
aqueous  distillates  and  aqueous 
solutions  of 
essential  oils 

Manufacture  from  materials  of  any  heading,  except 
heading  Nos  32C3.  3204  and  3215.  However,  materials 
from  heading  No  3205  mav  be  used  provided  their 
s.ilue  does  not  exceed  2:  c/:  of  the  ex-works  price  of 
the  product 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 

in  which  all 

Eroduct.  However,  materials  classified  within  the  same 

eading  may  be  used  provided  their  value  does  no*, 

exceed  2C °/e  of  the  ex-works  price  of  the  product 

Manufacture  from  materials  of  any  heading,  including 
materials  of  a  different  'group' (:)  within  this  heading. 
However,  materials  of  the  same  group  may  be  used, 
provided  their  value  does  not  exceed  2C °/o  of  the  ex-
works  pnee  of  the  product 

(')  Note  .;  io  Charti--  "O sa\<  iha:  these  preparations  arr  those  of  a  kind  used  for  colouring  anv  material  or  used  a*  ingredient»  m  the  manufacturing  of 

colour  np preparations,  provided  thev  are  not  classified within  another  heading  in  Chapter  >Z 

(r)  A 'jroun  is  reci*'i'"H  »i  »"v  pan;  of  the  heading  separated  from  the  reit  b\  a  semicolon 

113 

(J) 

(2) 

ex  Chapter  34 

Soap,  organic  surface-active  agents,  washing  prepa 
rations, 
lubricating  preparations,  artificial  waxes, 
prepared  waxes,  polishing  or  scouring  preparations, 
candles  and 
similar  articles,  modelling  pastes, 
'dental  waxes'  and  dental  preparations  with  a  basis 
of  plaster;  except  for  heading  Nos  ex  3403  and 
3404,  for  which  the  position  is  set  out  below 

ex  3403 

Lubricating  preparations  containing  petroleum  oils 
or 
bituminous  minerals, 
provided  they  represent  less  than  70  %  by  weight 

obtained 

from 

oils 

Manufacture 
classified  within  a  heading  other 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

Eroduct.  However,  materials  classified  within  the  same 

eading  may  be  used  provided  their  value  does  not 

exceed  20  °/o  of  the  ex-works  pnee  of  the  product 

These  are  Annex  II  products 

ex  3404 

Artificial  waxes  and  prepared  waxes: 

—  *w"ith  a  basis  of  paraffin,  petroleum  waxes, 
waxes  obtained  from  bituminous  minerals,  slack 
wax  or  scale  wax 

These  are  Ajinex  II  products 

—  Other 

Manufacture  from  materials  of  any  heading,  except: 

—  hydrogenated  oils  having  the  character  of  waxes  of 

heading  No  1516 

—  fatty  acids  not  chemically  defined  or  industrial  fatty 
alcohols  having  the  character  of  waxes  of  heading 
No  1519 

—  matenals  of  heading  No  3404 

However,  these  materials  may  be  used  provided  their 
value  does  not  exceed  20  °/c  of  the  ex-works  pnee  of 
the  product 

ex  Chapter  35 

Albuminoidal  substances;  modified  starches;  glues; 
enzymes;  except  for  heading  Nos  3505  and  ex  3507 
for  which  the  rules  are  set  out  below 

3505 

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

in  which  all 

the  matenals  used  are 
Manufacture 
classified  within  a  heading  other 
the 
product  "However,  matenals  classified  within  the  same 
heading  may  be  used  provided 
their  value  does  not 
exceed  2C °/c  of  the  ex-works  price  of  the  product 

that  of 

than 

Starch  ethers  and  esters 

—  Oih< 

Manufacture  from  materials  of  any  heading,  including 
other  matenals  of  heading  No  3505 

Manufacture  from  materials  of  any  heading,  except 
those  of  heading  No  1108 

ex  3507 

Prepared 
included 

enzymes  not  elsewhere 

specified 

or 

Manufacture 
in  which  the  value  of  all  the  materials 
used  does  not  exceed  50  °/o  of  the  ex-works  price  of 
the  product 

Chapter  36 

Explosives;  pyrotechnic  products;  matches;  pyro-
phonc  alloys,  certain  combustible  preparations 

ex  Chapter  37 

Photographic  or  cinematographic  goods;  except  for 
heading  Nos  3701,  3702  and  3704  for  which  the 
rules  are  set  out  below 

Manufacture 
classified  within  a  heading  other 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

Eroduct.  However,  materials  classified  within  the  same 

eading  may  be  used  provided  their  value  does  not 

exceed  20  %  of  the  ex-works  pnee  of  the  product 

Manufacture 
classified  within  a  heading  other 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

Eroduct.  However,  matenals  classified  within  the  same 

eading  may  be  used  provided  their  value  does  not 

exceed  20  °/o  of  the  ex-works  price  of  the  product 

114 

(I) 

3701 

(2) 

O) 

Photographic  plates  and  film  in  the  flat,  sensitized, 
unexposed,  of  any  material  other 
than  paper, 
paperboard  or  textiles;  instant  pnnt  film  in  the  flat, 
sensitized,  unexposed,  whether  or  not  in  packs: 

—  Instant  print  film  for  colour  photography,  in 

packs 

—  Other 

37c: 

3704 

Photographic  film  in  rolls,  sensitized,  unexposed,  of 
any  material  other  than  paper,  paperboard  or 
textiles, 
in  rolls,  sensitized, 
film 
unexposed 

instant  print 

Photographic  plates,  film,  paper,  paperboard  and 
textiles,  exposed  but  not  developed 

ex  Chapter  36 

chemical 

Miscellaneous 
for 
heading  Nos  ex  3801,  ex  3803,  ex  3805,  ex  3806, 
ex  3807,  3808  to  3814,  3818  to  3820,  3822  and 
3823  for  which  the  rules  are  set  out  below 

products; 

except 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a  headine  other  than  that  of  the 
product  However,  materials  from  heading  No  3702 
may  be  used  provided  their  value  does  not  exceed 
30  °/o  of  the  ex-works  price  of  the  product 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  heading  No  3701 
or  3702 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a heading  other  than  heading  No  37C1 
or  3702 

in  which  all 

the  materials  used  are 
Manufacture 
classified  within  a  heading  other  than  heading  Nos 
3701  to  3704 

in  which  all 

in  which  all 

Manufacture 
the  matenals  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  materials  classified  within  the  same 
heading  may  be  used  provided  their  value  does  not 
exceed  20  °/c  of  the  ex-works  price  of  the  product 

ex  3801 

Colloidal  graphite  in  suspension  in  oil  and  semi-
colloidal  graphite,  carbonaceous  pastes  for  elec 
trodes 

Manufacture  in  which  the  value  of  all  the  materials 
used  does  not  exceed  5C °/c  of  the  ex-works  price  of 
the  product 

Graphite  in  paste  form,  being  a  mixture  of  more 
than  3C Vc  by  weight  of  graphite  with  mineral 
oils 

Manufacture  from  materials  of  any  heading  However, 
the  value  of  the  materials  of  heading  No  3*'3  usee 
must  not  exceed  2:  °/:  of  the  ex-works  price  of  the 
product 

ex  38C? 

ex  38:5 

Refined  tall  oil 

Refining  of  crude  tall  oil 

Spirits  of  sulphate  turpentine,  purified 

Purification  by  distillation  or  refining  of  raw  spirits  of 
sulphate  turpentine 

ex  38D6 

Ester  gums 

Manufacture  from  resin  acids 

ex  383-7 

i 

1"ood  pitch  (wood  tar  pitch) 

Distillation  of  wood  tar 

380K 
to 
3814 
3818 
to 
382C 
3822 
and 
3823 

|  Miscellaneous  chemical  products 

additives 

Prepared 
oil. 
containing  petroleum  oils  or  oils  obtained  from 
bituminous  minerals,  of  heading  No  3811 

lubricating 

for 

The  following  of  heading  No  3823: 

—  Prepared  binders  for  foundry  moulds  or 
cores  based  on  natural  resinous  products 

—  Naphthenic  acids,  their  water  insoluble  salts 

ana  their  esters 

—  Sorbitol  other  than  that  of  heading  No  2905 

—  Petroleum  sulphonates.  excluding  petroleum 
sulphonates  of  alkali  metals,  of  ammonium 
or  of  ethanolamines;  thiophenated  sulphonic 
acids  of  oils  obtained 
from  bituminous 
minerals,  and  their  salts 

—  Ion  exchangers 

—  Getters  for  vacuum  tubes 

—  Alkaline  iron  oxide  for  the  purification  of 

gas 

These  arc  Annex  11  products 

in  which  all 

Manufacture 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  matenals  classified  within  the  same 
heading  may  be  used  provided  their  value  does  not 
exceed  2C %  of  the  ex-works  price  of  the  product 

115 

0) 

3108 
to 
3814 
3818 
to 
3820 
3822 
and 
3823 
(cont'd) 

(2) 

(3) 

—  Ammoniacal  gas 

liquors  and  spent  oxide 

produced  in  coal  gas  purification 

—  SuJphonaphtbenic 

acids, 

their 

water 

insoluble  salts  and  their  esters 

—  Fusel  oil  and  Dippei's  oil 

—  Mixtures  of  salts  having  different  anions 

—  Copying  pastes  with  a  basis  of  gelatin, 
whether  or  not  on  a paper  or  textile  backing 

Other 

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

ex 3901  to  3915 

Plastics in primary forms, waste, parings and scrap, of 
plastic;  except  for  beading No  ex  3907  for  which  the 
rule  is  set  out  below 

—  Addition  bomopolymerizarion  products 

Manufacture  is  which: 

Other 

—  the value of all the materials used does not exceed 50 % 

of  the  ex-works  price  of  the  product,  and 

—  the value of  any materials of Chapter  39 used does not 
exceed  20%  of  the  ex-works  price  of  the  produa  (') 

Manufacture 
in  which  the  value  of  the  materials  of 
Chapter  39  used  does  not  exceed  20 %  of  the  ex-works 
price  of  the  produa  (') 

ex  3907 

Copolymer,  made  from  polycarbonate  and  acrylo-
nitrile-butadicne-styrene  copolymer  (ABS) 

Manufacrure  in which  all  the  materials  used  are  classified 
within  a heading other than that of the produa.  However, 
materials  classified  within  the  same  heading  may  be  used 
provided  their value does not exceed  50 % of the  ex-works 
price  of  the  produa 

ex  3916  to  3921 

Semi-manufactures  and  articles  of  plastics,  except 
for  headings  Irfos  ex  3916,  ex  3917  and  ex  3920,  for 
which  the  rules  are  set  our  below 

—  Flat  products, 

further  worked 

only 
surface-worked  or  cut 
into  forms  other  than 
rectangular  (including  square);  other  products, 
further  worked  than  only  surface-worked 

than 

Manufacture  in  which  the  value  of  any  materials  of 
Chapter  39  used  does  not  exceed  50%  of  the  ex-works 
price  of  the  produa 

—  Other 

—  Addition  homopolymerization  products 

Manufacture  in  which: 

—  Other 

—  the value of all the materials used does not exceed  50 % 

of  the  ex-works  price  of  the  produa,  and 

—  the  value  of  any  materials  of  Chapter  39  used  does 
not  exceed  20%  of  the  ex-works  price  of 
the 
produa  (') 

Manufacrure  in  which  the  value  of  any  matenals  of 
Chapter  39  used  does  not  exceed  20%  of  the  ex-works 
price  of  the  produa  ( ' ) 

(')  In the ca*e of product! composed of rruncnaJi classified within both heading Not 3901 to 3906 , on the one hand, and within heading Not 3907 to 3911, on the 

other hand, chu restriction only applies to that group of matenali  which predominates by weight  in the produa. 

116 

(1) 

tt) 

(3) 

ex  3916  and  ex  3917 

Profile  shapes  and  tubes 

Manufacture  in  which: 

! 

ex 3920 

lonomer  sheet  or  film 

—  the value of all the materials used doe» not exceed 50 % 

of  the  ex-works  price  of  the  p r o d u a,  and 

—  the value of any materials classified  in the same beading 
as  the  produa  does  not  exceed  20 %  of  the  ex-works 
price  of  the  p r o d ua 

Manufacture  from  a  thermoplastic  partial  salt  which 
is  a  copolymer  of  ethylene  and  metacryuc  acid  partly 
neutralized  with  metal  ions,  mainly  zinc  and  sodium 

3922 
to 
3926 

Articles  of  plastic 

Manufacture  in  which  the  value  of  all  the  materials 
used  does  not  exceed  50 Vo  of  the  ex-works  price  of 
the  produa 

ex  4001 

Laminated  slabs  of  crepe  rubber  for  shoes 

Lamination  of  sheets  of  natural  rubber 

4005 

4012 

Compounded  rubber,  unvulcanized, 
forms  or  in  plates,  sheets  or  strip 

in  primary 

Manufacture  in  which  the  value  of  all  the  materials 
used,  except  natural  rubber,  does  not  exceed  50  °/b  of 
the  ex-works  price  of  the  produa 

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 

Retreading  of  used  tyres 

rubber 

—  Other 

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

ex  4 0 37 

Articles  of  hard  rubber 

Manufaaure  from  hard  rubber 

117 

(>• 

(2) 

(3) 

ex  4102 

Raw  skins  of  sheep  or  lambs,  without  wool  on 

Removal  of  wool  from  sheep  or  lamb  skins,  with  wool 
on 

4104 
to 
4107 

4109 

Leather,  without  hair  or  wool  other  than  leather  of 
heading  No  4108  or  4109 

Retanning  of  pre-tanned  leather 
or 
Manufacture 
in  which  all  the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
produa 

Patent 
metallized  leather 

leather  and  patent 

laminated 

leather; 

Manufaaure  from  leather  of  heading  Nos  4104  to 
4107  provided  its  value  does  not  exceed  50 °/o  of  the 
ex-works  price  of  the  produa 

ex  4302 

Tanned  or  dressed  furskins,  assembled: 

—  Plates,  crosses  and  similar  forms 

—  Other 

Bleaching  or  dyeing, 
to  cutting  and 
assembly  of  non-assembled  unned  or  dressed  furskins 

in  addition 

Manufacture  from  non-assembled,  unned  or  dressed 
furskins 

4303 

Articles  of  apparel,  clothing  accessories  and  other 
articles  of  furskin 

Manufaaure  from  non-assembled,  unned  or  dressed 
furskins,  of  heading  No  43C2 

ex  4403 

V o od  roughly  squared 

Manufaaure  from  wood  in  the  rough,  whether  or  not 
stripped  of  its  bark  or  merely  roughed  down 

ex  4407 

ex  440R 

ex  4409 

ex  4410 
to 
ex  4413 

ex  4415 

ex  4416 

^ o od  sawn  or  chipped  lengthwise,  sliced  or  peeled, 
of  a  thickness  exceeding  6  mm.  planed,  sanded  or 
finger-jointed 

Planing,  sanding  or  finger-jointing 

sheets  and  sheets 

Veneer 
for  plywood,  of  a 
thickness  not  exceeding  6  mm.  spliced,  and  other 
wood 
lengthwise,  sliced  or  peeled,  of  a 
thickness  not  exceeding  6  mm,  planed,  sanded  or 
finger-jointed 

sawn 

—  V o od  (including  stnps  and  friezes  for  parquet 
flooring,  not  assembled')  continuously  shaped 
chamfered. 
(tongued, 
V-tomted.  beaded,  moulded,  rounded  or  the 
like i  along  any  of  its  edges  or  faces,  sanded  or 
finger-jointed 

grooved, 

rebated, 

Splicing,  planing,  sanding  or  f'inçer-iointing 

Sanding  or  finger-jointing 

—  Bcadings  and  mouldings 

Beading  or  moulding 

Beadings 
skirting  and  other  moulded  boards 

and  mouldings, 

including  moulded 

Beading  or  moulding 

Packing  cases,  boxes,  crates,  drums  and  similar 
packings,  of  wood 

Manufaaure  from  boards  not  cut  to  size 

Casks,  barrels,  vats, 
products  and  parts  thereof,  of  wood 

tubs  and  other  coopers' 

Manufacture  from  riven  sxaves.  not  further  worked 
than  sawn  on  the  two  principal  surfaces 

ex  4418 

—  Builders'  joinery  and  carpentrv  of  wood 

in  which  all 

Manufaaure 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  cellular  wood  panels,  shingles  and 
shales  may  be  used 

—  Beadings  and  mouldings 

Beading  or  moulding 

ex  4421 

Match  splints;  wooden  pegs  or  pins  for  footwear 

Manufacture  from  w-ood  of  any  heading  except  drawn 
wood  of  heading  No  44C9 

118 

(1] 

(2) 

(3) 

4503 

Articles  of  natural  cork 

Manufacture  from  cork  of  heading  No  4501 

ex 4811 

Paper  and  paperboard,  ruled,  lined  or  squared  only 

Manufaaure  from  paper-making  materials  of  Chapter 
47 

4816 

4817 

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 

Manufaaure  from  paper-making  materials  of  Chapter 
47 

Envelopes,  letter  cards,  plain  postcards  and  corre 
spondence  cards,  of  paper  or  paperboard;  boxes, 
pouches,  wallets  ana  writing  compendiums,  of 
paper  or  paperboard,  conuining  an  assortment  of 
paper  suuonery 

Manufacture  in  which: 
—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  product,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50 %  of  the  ex-works  price  of  the  produa 

ex 4818 

Toilet  paper 

ex 4819 

Canons,  boxes,  cases,  bags  and  other  packing 
containers,  of  paper,  paperboard,  cellulose  wadding 

ntainers,  of  paper,  paperi 
webs  of  cellulose  fibres 
" 

fit 

' 

ex 482: 

Letter  pads 

Manufaaure  from  paper-making  materials  of  Chapter 
47 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50  %  of  the  ex-works  pnee  of  the  produa 

Manufaaure  in  which  the  value  of  all  the  materials 
used  does  not  exceed  50 %  of  the  ex-works  price  of 
the  produa 

ex 4823 

Other  paper,  paperboard,  cellulose  wadding  and 
webs  oi  cellulose  fibres,  cut  to  size  or  shape 

Manufaaure  from  paper-making  materials  of  Chapter 
47 

49C9 

49i: 

ex 50C3 

5501 
to 
5507 

illusrrated  postcards;  printed  cards 
Pnnted  or 
beanng 
or 
announcements,  whether  or  not  illustrated,  with  or 
without  envelopes  or  trimmings 

greetings,  messages 

personal 

Calendars  of  any  kind,  printed,  including  calendar 
blocks : 

—  Calenders  of 

type  or  with 
replaceable  blocks  mounted  on  bases  other  than 
paper  or  paperboard 

'perpétuai' 

the 

—  Other 

Silk  waste 
for 
reeling,  yarn  waste  and  garnetted  stock),  carded  or 
combed 

cocoons  unsuiuble 

(including 

Manufaaure 
heading  No  4909  or  4911 

from  materials  not  classified  within 

Manufaaure  in  which: 
—  ail  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50  °/o of  the  ex-works  pnee  of  the  produa 

Manufacture 
heading  No  4909  or  4911 

from  materials  not  classified  within 

Carding  or  combing  of  silk  waste 

Man-made  suple  fibres 

Manufacture  from  chemical  materials  or  textile  pulp 

ex  Chapters  50  to  55 

:  Yarn,  monofilament  and  thread 

Manufacture  from  ('): 

(')  For special  condtiunt  reining  to producu  rosde of  * mixture of  textile  materials,  KC muoductory  nou 6 

—  raw  silk,  sQk  waste,  carded  or  combed  or  otherwise 

processed  for  spinning, 

—  other  natural  fibres,  not  carded,  combed  or  otherwise 

processed  for  spinning, 

—  chemical  materials  or  textile  pulp,  or 

—  paper-making  marenals 

119 

8. 8. 88 

Official  Journal  of  the European Communities 

No  L 216/33 

(l) 

(2) 

(3) 

ex  Chapter 50 

to 
Chapter 55 

Voven  fabrics: 
—  Incorporating  rubber thread 

—  Other 

Manufaaure  from  single  yam (') 

Manufaaure  from (') : 
—  coir yam, 
—  natural fibres, 
—- man-made  staple  fibres  not  carded  or  combed  or 

otherwise processed for spinning, 
—  chemical materials or textile pulp, or 
—  paper 
or 
Printing  accompanied  by  at  least  two  preparatory  or 
finishing  operations  (such  as  scouring,  bleaching, 
mercerizing,  beat  setting,  raising,  calendering,  shrink 
resistance  processing,  permanent finishing, decaoxing, 
impregnating, mending  and burling) where the value of 
the  unprinted  fabric  used  does  not  exceed  47,5 °/o  of 
the  ex-works  price  of  the  produa 

ex  Chapter 56 

Padding,  fell  and  non-wovens; special yarns, twine 
cordage,  ropes  and  cables  and  articles  thereof 
except  for heading  Nos  5602, 5604, 5605 and 5606, 
for  which  the  rules  are  set  out  below 

Manufaaure  from (l): 
—  coir  yam, 
—  natural  fibres, 
—  chemical  materials or textile pulp, or 
—  paper-making materials 

5602 

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

—  Needleloom  felt 

Manufaaure  from (') : 
—  natural  fibres, 
—  chemical  materials or textile pulp 
However: 
—  polypropylene filament of  heading No 5402, 
—  polypropylene fibres of  heading  No  5503  or  5506, 

or 

—  polypropylene filament tow of  heading  No 5501, 
of  which  the  dénomination  in  all  cases  of  a  single 
filament or  fibre  is  less  than  9  decitex  may  be  used 
provided  that  their value  does  not  exceed  40 Wo  of  the 
ex-works  price  of  the  produa 

—  Other 

Manufaaure  from (*): 
—  natural  fibres, 
—  man-made  staple fibres made  from  casein,  or 
—  chemical  materials or textile pulp 

5604 

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

—  Rubber thread and cord, textile covered 

Manufaaure  from  rubber  thread  or  cord,  not  textile 
covered 

C)  For special conditions relating to producu made of a mixture of  textile materials, sec introductory  note 6. 

11^ 

JL  r«  •.../ 

(1) 

5604 
(cont'd) 

—  Other 

(2) 

(3) 

5605 

5606 

Metallized  yam,  whether  or  not  gimped,  being 
textile yam, or strip or the like of heading No 5404 
or  5405,  combined  with  metal  in  the  form  of 
thread,  strip  or  powder  or  covered  with  metal 

Gimped  yam,  and strip and  the  like of  heading  No 
5404  or 5405,  gimped  (other then  those  of  heading 
No  5605  and gimped  horsehair yam); chenille yam 
(including  flock  chenille  yam);  loop wale-yam 

Chapter 57 

Carpets  and  other  textile  floor  coverings: 

—  Of  needleloom  felt 

Manufacture  from ('): 
—  natural  fibres  not  carded  or  combed  or  otherwise 

processed for spinning, 

—  chemical  materials or textile pulp, or 
—  paper-making materials 

Manufacture  from('): 
—  natural  fibres, 
—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed for spinning, 
—  chemical  materials or textile pulp, or 
—  paper-making  matenals 

Manufaaure  from (') : 
—  natural  fibres, 
—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise processed  for spinning, 
—  chemical  materials or textile  pulp, or 
—  paper-making  materials 

Manufaaure  from ('): 
—  natural fibres, or 
—  chemical  materials or textile pulp 
However: 
—  polypropylene filament of  heading No 5402, 
—  polypropylene fibres of  heading  No  5503  or  5506, 

or 

—  polypropylene filament tow of  heading No 5501, 
of  which  the  denomination  in  all  cases  of  a  single 
filament or  fibre  is  less  than  9  decitex  may  be  used 
provided  that  their value  does  not  exceed  40 % of  the 
ex-works  pnee  of  the  produa 

—  Of  other  felt 

Other 

Manufaaure  from (') : 
—  natural  fibres  not  carded  or  combed  or  otherwise 

processed  for spinning, or 

—  chemical  materials or textile pulp 

Manufacture  from ('): 
—  coir yarn, 
—  synthetic or artificial filament yarn, 
—  natural fibres, or 
—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for spinning 

)  For  special  condiuons  rdaung  to  producu  made  of  a  mixture  of  textile  materials,  see  introductory  note  6 

m 

(1) 

(2) 

(3) 

ex  Chapter  58 

Special  woven  fabrics;  tufted  textile  fabrics;  lace; 
tapestries; 
for 
heading  Nos  5805  and  5810;  the  rule  for  heading 
No  5810  is  set  out  below: 

embroidery, 

trimmings, 

except 

—  Combined  with  rubber  thread 

Manufaaure  from  single  yarn  (') 

—  Other 

Manufaaure  from  ('); 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

«—  chemical  materials  or  textile  pulp 

Printing  accompanied  by  at  least  two  preparatory  or 
finishing  operations 
(such  as  scouring,  bleaching, 
mercerizing,  heat  setting,  raising,  calendering,  shrink 
resistance  processing,  permanent  finishing,  decatizing, 
impregnating,  mending  and  burling)  where  the  value  of 
the  unprinted  fabric  used  does  not  exceed  47,5  °/o  of 
the  ex-works  pnee  of  the  produa 

5810 

j  Embroidery  in  the  piece,  in  strips  or  in  motifs 

Manufacrure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa,  and 

—  the value of all the materials used does not exceed  50 % 

of  the  ex-works  price  of  the  product 

5901 

fabrics  coated  with  gum  or  amylaceous 
Textile 
substances,  of  a  kind  used  for  the  outer  covers  of 
books  or  the  like;  tracing  cloth,  prepared  painting 
canvas,  buckram  and  similar  stiffened  textile  fabrics 
of  .-> kind  u<ed  for  hat  foundations 

Manufacture  from  varn 

59:2 

Tyre  cord  fabric  of  high  tenacitv  yarn  of  nylon  or 
other  nolyamides,  polyester*,  or  viscose  rayon 

—  Conuining  not  more  than  ?•: V:  by  weight  of 

Manufacture  from  varn 

textile  materials 

Otr 

fabrics 

Textile 
coated,  covered  or 
is-^inaied  with  plastics,  othr'  than  those  of  heading 
Ni-  5902 

impregnated 

Manufacture  from  chemical  materials  or  textile  pulp 

Manufacture  from  varn 

Linoleum,  whether  or  not  cut 
floor 
coverings  consisting  of  a  coating  or  covering 
applied  on  a  textile  backing,  whether  or  not  cut  to 
shape 

to  shape, 

Manufaaure  from  varn  C) 

59C3 

5904 

5905 

Textile  wall  coverings: 

—  Impregnated,  coated,  covered  or  laminated  with 

Manufacture  from  varn 

rubber,  plastics  or  other  materials 

fi  For  specii  ciimt,•  ••  ->• rci.-uinc,  to  products  made  of  .1  m u t u rr  ot  :r«ulr  materials,  ice  intrr«juctorv  note  6 

122 

(1) 

5905 
(cont'd) 

Other 

(2) 

(3) 

Manufacture  from  ('): 

—  coir yarn, 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  textile  pulp 

or 
Printing  accompanied  by  at  least  two  preparatory  or 
finishing  operations 
(such  as  scouring,  bleaching, 
mercerizing,  heat  setting,  raising,  calendering,  shrink 
resisunce  processing,  permanent  finishing,  decatizing, 
impregnating,  mending  and  burling)  where  the  value  of 
the  unprinted  fabric  used  does  not  exceed  47,5  Vo  of 
the  ex-works  price  of  the  produa 

Manufaaure  from  (') : 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  texule  pulp 

Manufaaure  from  chemical  materials 

Manufaaure  from  yarn 

Manufaaure  from  yarn 

5906 

Rubberized 
heading  No  5902: 

textile  fabrics,  other  than  those  of 

—  Knitted  or  crocheted  fabrics 

—  Other  fabrics  made  of  synthetic  filament  yarn, 
containing  more  than  90  %  by  weight  of  textile 
matenals 

—  Other 

5907 

Textile  fabrics  otherwise 
impregnated,  coated  or 
covered;  painted  canvas  being  theatrical  scenery, 
studio  backcloths  or  the  like 

ex  5908 

Incandescent  gas  mantles,  impregnated 

Manufaaure  from  tubular  knitted  gas  mantle  fabric 

5909 
to 
5911 

Textile  articles  of  a  kind  suiuble  for  industrial  use: 

—  Polishing  discs  or  rings  other  than  of  felt  of 

heading  No  5911 

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

Manufaaure  from  yarn  or  waste  fabrics  or  rags  of 
heading  No  6310 

Manufacture  from  ('): 

—  coir  yarn, 

—  from  the  following  materials: 

—  yarn  of  polytetrafluoroethylene  (')  ('). 

—  yarn,  multiple,  of  poh/amide,  coated, 

im 

pregnated  or  covered  with  a phenolic  resin  ('), 

—  yam  of  synthetic  texule  fibres  of  aromatic  poly 
of 

amides,  obuined 
m-phenyienediamine  and  isophihaiic  acid (*), 

by  polycondensation 

—  monofil  of  polytetrafluoroethylene  (*) ('), 

—  yarn  of  synthetic  textile  fibres  of  pory-^-phe-

nylene  terephthalamide  ('), 

—  glass  fibre  yarn,  coated  with  phenol  resin  and 

gimped  with  acrylic  yam  (*) ('), 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  textile  pulp 

(')  For special  conditions  relaunf.  to  producu  made  of  a mixture  of  textile  materials,  see  introductory  nou  6. 
(')  This  provision  shall  apply  until  31  March  1991. 
(')  The  use  of  this  material  is  rcstncted  to  the  manufacture  of  woven  fabrics  of  a  kind  used  in  paper-making  machinery. 

123 

(2) 

(3) 

<1> 

5909 
to 
5911 
(cont'd) 

—  Otht 

Chapter  60 

Knitted  or  crocheted  fabrics 

Chapter  61 

Articles  of  apparel  and  clothing  accessories,  knitted 
or  crocheted: 

—  Obuined  by  sewing 

together  or  otherwise 
assembling,  two  or  more  pieces  of  knitted  or 
crocheted  fabric  which  have  been  either  cut  to 
form  or  obtained  directlv  to  form 

—  Other 

Manufaaure  from('): 

—  coir  yarn, 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  texule  pulp 

Manufaaure  from  (*) : 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  textile  pulp 

Manufaaure  from  yarn  (') 

Manufaaure  from  ('): 

—  natural  fibres, 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  textile  pulp 

ex  Chapt-.-r  62 

Articles  of  apparel  and  clothing  accessories,  not 
knitted  or  crocheted,  except  for  heading  Nos  ex 
62:2.  ex  6204,  ex  6206.  eit  6209,  ex  6210.  6213, 
6214.  ex  6216  and  ex  6217  for  which  the  rules  are 
set  out  below 

Manufaaure  from  yarn  (') 

ex  62C2 
ex  6204 
ex  6206 
ex  6209 
and 
ex  6217 

ex  62IC 
ex  6216 
and 
ex  6217 

6213 
and 
6214 

Somen's,  girls'  and  babies'  clothing  and  'other 
made-up  clothing  accessories',  embroidered 

Fire-resistant  equipment  of  fabric  covered  with  foil 
of  alumimzed  polyester 

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

Manufaaure  from  yam  (') 

or 
Manufacture  from  unembroidered  fabnc  provided  the 
value  of  the  unembroidered 
fabnc  used  does  not 
exceed  40  °/o  of  the  ex-works  pnee  of  the  produa  (') 

Manufacture  from  yarn  (') 

or 
Manufacture  from  uncoated  fabric  provided  the  value 
of  the  uncoated  fabric  used  does  not  exceed  40  Vfc  of 
the  ex-works  pnee  of  the  produa  (') 

Embroidered 

—  Other 

Manufacture  from  unbleached  single  yarn  (') (') 

or 
Manufaaure  from  unembroidered  fabric  provided  the 
value  of  the  unembroidered 
fabric  used  does  not 
exceed  40  °/c  of  the  ex-works  once  of  the  produa  (') 

Manufacture  from  unbleached  single  yarn  (')  (') 

(')  For spe:ial  conditions  relating  to products  made  cf  a mixture of  textile  materials, see  introductory  note 6 
(')  See introductr--  note 7 

124 

(1) 

301 to 6304 

(2) 

(3i 

Blankets, travelling  rugs, bed linen CTC; curtains, etc.; 
other  furnishing  articles 

—  of  felt,  of  non-wovens 

—  Otha: 

—  Embroidered 

Manufacture  from  ('): 

—  natural  fibres,  or 

—  chemical  materials  or  textile  pulp 

Manufaaure  from  unbleached  single  yam  (Ml2) 

or 

Manufacture  from  unembroidered  fabric  (other  than 
knitted  or  crocheted)  provided 
the 
unembroidered  fabric  used  does  not  exceed  40 %  of  the 
ex-works  price  of  the  produa 

the  value  of 

—  Other 

Manufaaure  from  unbleached  single  yarn  (')(*) 

6305 

Sacks  and  bags,  of  a  kind  used  for  the  packing  of 
goods 

Manufaaure  from('): 

—  natural  fibres, 

6306 

Tarpaulins,  sails  for  boats,  sailboards  or  landcraft, 
awnings,  sunblinds,  tents  and  camping  goods: 

—  Of  non-wovens 

Otht 

ex 6307 

Other  made-up  articles,  including  dress  patterns 

—  man-made  suple  fibres  not  carded  or  combed  or 

otherwise  processed  for  spinning,  or 

—  chemical  materials  or  texule  pulp 

Manufacture  from('): 

—  natural  fibres,  or 

—  chemical  materials  or  texule  pulp 

Manufacture  from  unbleached  single  yarn  (') 

Manufaaure  in  which  the  value  of  all  the  materials 
used  does  not  exceed  40  °/o  of  the  ex-works  price  of 
the  product 

6308 

6401 
to 
64C5 

6503 

6505 

6601 

Set*  consisting  of  woven  fabric  and  yarn,  whether 
or  not  with  accessories,  for  making  up  into  rugs, 
upestries-,  embroidered  uble  cloths  or  serviettes  or 
sim:iar  textile  articles,  put  up  in  packings  for  reuil 
sair 

Each  item  in  the  set  must  satisfy  the  rule  which  would 
apply  to  it  if  it  were  not  included  in  the  sa.  However, 
non-originating  articles  may  be  incorporated  provided 
their  toul  value  does  not  exceed  15  °/e  of  the  ex-works 
price  of  the  set 

F o - " e ar 

Felt  hats  and  other  felt  headgear,  made  from  the 
ha:  bodies,  hoods  or  plateaux  of  heading  No  6501, 
whether  or  not  lined  or  trimmed 

Hats  and  other  headgear,  knitted  or  crocheted,  or 
made  up  from  lace,  telt  or  other  textile  fabric,  in 
the  piece  (but  not  in  strips),  whether  or  not  lined  or 
trimmed,  hair-nets  of  any  material,  whether  or  not 
lined  or  trimmed 

Manufacture  from  matenals  of  any  heading  except  for 
assemblies  of  uppers  affixed  to  inner  soles  or  to  other 
sole  components  of  heading  No  6406 

Manufacture  from  yarn  or  textile  fibres  (') 

Manufacture  from  yarn  or  textile  fibres 

Umbrellas  and  sun  umbrellas  (including  walking-
stick  umbrellas,  garden  umbrellas  and 
similar 
u m b r e l l a s) 

in  which  the  value  of  all  the  materials 
Manufaaure 
used  does  not  exceed  5C °/o  of  the  ex-works  pnee  of 
the  produa 

(')  For special conditions  relanns to products  made of a mixture of  textile materials, see introduaorv  note 6 
(')  For knitted or crocheted articles, not elastic or rubbcnred, obtained by sewing or assembly of pieces of knitted or crocheted fabnc «cut out or knitted directly to 

shape) see introouctory  note ~ 

(')  See introduaorv  note 7 

125 

OJ 

(2) 

(3) 

ex  6803 

Articles  of  slate  or  of  agglomerated  slate 

Manufaaure  from  worked  slate 

6812 

ex  6814 

7006 

7007 

7008 

7009 

7010 

Arrides of asbestos; articles of mixtures with  a basis of 
asbestos  or  of  mixtures  with  a  basis  of  asbestos  and 
magnesium  carbonate 

Manufaaure  from  materials  of  any  heading 

Articles  of  mica;  including  agglomerated  or  recon 
stituted  mica  on  a  support  of  paper,  paperboard  or 
other  materials 

Manufaaure  from  worked  mica  (including  agglom 
erated  or  reconstituted  mica) 

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

Manufaaure  from  materials  of  heading  No  7001 

Safety  glass,  consisting  of  toughened  (tempered)  or 
laminated  glass 

Manufacture  from  materials  of  heading  No  7001 

Multiple-walled  insulating  units  of  glass 

Manufaaure  from  matenals  of  heading  No  7001 

Glass  mirrors,  whether  or  not  framed,  including 
rear-view  mirrors 

Manufaaure  from  materials  of  heading  No  7001 

Carboys,  bottles,  flasks,  jars,  pots,  phials,  ampoules 
and  other  conuiners,  of  glass,  of  a  kind  used  for 
the  conveyance  or  packing  of  goods,  preserving  jars 
of  glass,  stoppers,  lids  and  other  closures,  of  glass 

the  materials  used  are 
Manufaaure 
classified  within  a  heading  other  than  that  of  the 
produa 

in  which  all 

or 
Cutting  of  glassware,  provided  the  value  of  the  uncut 
glassware  does  not  exceed  3:  :/:  of  the  ex-works  price 
of  the  product 

701 : 

Glassware  of  a  knd  used  for  table,  kitchen,  toilet, 
office,  indoor  decoration  or  similar  purposes  (other 
than  :hai  of  heading  No  ~Z)Z  or  7018) 

Manufaaure 
the  matenals  used  are 
classified  within  a  heading  other  than  that  of  the 
produa 

in  which  all 

and 
Cutting  of  glassware,  provided  the  value  of  the  uncut 
glassware  does  not  exceed  5C  •!'. of  the  ex-works  price 
of  the  product 

Hand-decoration 
(with  the  exception  of  silk  screen 
printing)  of  hand-blown  glassware,  provided  the  value 
of  the  hand-blown  glassware  doc*  not  exceed  50  V:  of 
thf  ex-works  price  of  the  product 

ex  701e 

Articles  (other  than  yarn)  ."*' glass  fibres 

Manufacture  from 

ex  7102 
ex 7103 
and 
ex  7104 

7106 
710? 
and 
711C 

Worked  precious  or  semi-precious  stones  (natural 
synthetic  or  reconstructed) 

Manufaaure  from  unworked  precious  or  semi-precious 
stones 

slivers, 

rovings.  yarn  or 

chopped 

—  uncoloured 
strands,  or 

—  glass  wool 

Precious  metals: 

—  I.'nwrought 

Manufaaure 
heading  No  7106,  7108  or  711: 

from  matenals  not  classified  within 

or 
Electrolytic,  thermal  or  chemical  separation  of  precious 
metals  of  heading  No  7106.  7 i :8  or  7110 

Alinving  of  preciouv  metals  ol  (u-.iding  No  7106.  " i :* 
IT  "MC  with  each  other  or  »it!.  base  metaK 

Scrrv-mar.ufactured  or  ;r  rewder  form  (All) 

Manufacture  from  unwrought  precious  metals 

126 

(1) 

ex 7107 
ex 7109 
and 
ex 7111 

7116 

(2) 

(3; 

Metals 
factured 

clad  with  precious  m e u l s, 

semi-manu 

M a n u f a a u re 
unwrought 

from  metals  clad  with  precious  metals, 

Articles  of  natural  or  cultured  pearls,  precious  or 
semi-precious  stones  (natural,  synthetic  or  recon-
s t r u a e d) 

Manufacture 
in  which  the  value  of  all  the  matenals 
used  does  not  exceed  50  °/c  of  the  e x - w o r ks  p n ee  of 
the  p r o d ua 

7117 

Imitation  jewellery 

M a n u f a a u re 
dassified  within  a  heading  other 
p r o d ua 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

7207 

Semi-finished  products  of 

iron  or  non-alloy  steel 

or 
from  base  metal  parts,  not  plated  or 
Manufacture 
covered  with  p r e d o us  m e u l s,  provided  the  value  of  all 
the  materials  used  d o es  not  exceed  50  °/e  of  the  ex-
works  price  of  the  p r o d ua 

Manufacture 
7 2 0 2,  7 2 0 3,  7204  or  7205 

from  materials  of  heading  No 

7 2 0 1. 

7208 
to 
7216 

72P 

ex 72 IS 
7219 
to 
7222 

ex 722* 
7225 
to 
7227 

7226 

Fla:-rolled  p r o d u c u,  bars  and  rods,  angles,  shapes 
a rc  sections  of  iron  or  non-allov  steel 

Manufacture 
heading  No  7206 

from 

ingots  or  other  primary 

forms  of 

^T:re  r>*  :r?r.  or  n o n - a l l ov  steel 

S<-:ni  !-:i:«!ini  products, 
anc 
ster: 

. - -c 

flat-roller,  products,  bars 
angles,  shapes  and  secuo';s  of  stainless 

stainless  steel 

Sem'-:'i-.:sned  products, 
flat-rolled  products,  bars 
anc  r c c ..  in  irregulariy  w o u nd  coils,  of  other  alloy 
stee! 

Oihv-  nars  and  rods  of  other  alloy  steel;  angles. 
shape:  anc  sections,  of  other  alio; 
steel,  hollow 
dni:  r.irs  anc  rods,  of  alloy  or  non  alloy  steel 

Manufacture  from  semi-finished  materials  of  heading 
No  7207 

Manufai  tu re  from 
heading  No  72  !  S 

inp< 

->lhr-  r'"".ar-. 

fnrrtv. 

Manufacture 
No  7216 

from  semi-finished  materials  of  heading 

Manufacture 
heading  Nc  722* 

from 

ingots  or  other  p-rr.ars-  forms  of 

|  Manufacture 
j 

from 
heading  No  7206.  72IF  or  7 2 2-

ingots  cr  other  pr.mary  forms  of 

722° 

I 

I ' Vc 

••'  other  allov  steel 

Manufaitj-t- 
No  72Z * 

from  semi-finishec  material'  of  heading 

ex 7331 

73C2 

73D4 
7305 
and 
7306 

ex  " 3 . 0" 

730F 

2 n e r •  -i i : : n g 

M a n u f a c t j -e  from  materials  of  heading  No  7206 

Raiiw.-.y  or  tramway  track  construction  material  of 
,^r  steel,  the  f o l l o w i n g:  rails,  check-rails  and 
iron 
rack  rasis.  switch  blades,  crossing  frogs,  point  rods 
and  otner  crossing  pieces,  sleepers  (cross-ties),  fish 
plates, 
(base 
platesi.  rail  clips,  bedplates,  ties  and  other  material 
speciah.-.ed  for  jointing  or  fixing  rails 

chair  w e d g e s, 

sole  plates 

chairs, 

Manufacture  from  materials  of  heading  No  7206 

T u b e ',  nines  and  hollow-  profiles,  of 
lhar  ras:  irr.ni  or  steel 

iron 

(other 

Manufacture 
7207,  721*  or  7224 

from  materials  of  heading  No  "206, 

Tube  cr  pipe  fittings  of  stainle's  stee!  'ISO 
No  X :CrNi.V'n  l "] 2 '.  consisting  nf  several 
parts 

reaming, 

Turning.  '  drilling, 
threading, 
dcburring  and  sand-blasting  of  forged  bianks 
the  value  of  which  blanks  dr>es  not  exceed 
3 5%  of  the  ex  works  price  of  the  product 

structures 

'excluding  prefabricated 

.ar.ice  masts,  roofs,  roofing 

ouildings  of 
St.-w"_r-- 
(for 
hrac-r-r.  No  9406)  and  parts  of 
lock-gates, 
cxarr-.r'-.  bridges  and  bridge-sections, 
t o w ; -, 
frameworks, 
doo-s  and  w i - d o ws  and  their  frame?  nnd  thresholds 
and 
shutters, 
for 
iron  or  steel;  "plates,  rods,  angles, 
c o l u m n s .,  of 
shapes,  sections,  tubes  and  the 
for 
use  ir  structures,  of  iron  or  steel 

like,  prepared 

balustrades, 

do-vs. 

pillars 

in  which  all 

the  materials  used  are 
Manufacture 
classified  within  a  heading  other 
the 
product  Hc^e^er,  welded  angies.  sharts  and  sections 
of  heading  No  7301  mav  not  be  usee 

that  of 

t h a- 

127 

(!) 

(2) 

(3) 

ex  7315 

Skid-chains 

Manufaaure  in  which  the  value  of  all  the  materials  of 
heading  No  7315  used  does  not  exceed  50  °/o  of  the 
ex-works  price  of  the  product 

ex  7322 

Radiators 
heated 

for  central  heating,  not  electrically 

Manufacture  in  which  the  value  of  all  the  materials  of 
heading  No  7322  used  does  not  exceed  5 %  of  the  ex-
works  price  of  the  product 

ex  Chapter  7* 

Copper  and  articles  thereof,  except  for  heading 
Nos  74C1  to  7405;  the  rule  for  heading  No  ex  7403 
is  se:  out  below 

Manufacture  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa.  and 

—  the  value  of  al!  the  materials  used  does  not  exceed 

5:  c/o  of  the  ex-works  price  of  the  orodua 

ex  7 4 -: 

C"T>r*r-  allovs.  unwroug!1 

Manufacture 
waste  and  scrap 

frorr. 

-efinec  corner,  unwrought.  o: 

ex  Chapter  7 5 

Nickel  and  articles  thereof,  except  for  heading  N-J>S 
• ? :i  to  " 5 : 3. 

Manufacture  in  which 

—  all  the  materials  used  arc  classified  within  a  heading 

other  than  that  of  '.he  product,  and 

—  the  value  of  ai!  the  mate-:.-»!-  -.-s-c  coe<  not  rxcerd 

1T  "'-  of  the  (•»•*.'•••..  :--!'.?•  ~'. -:v  p'.<du;-. 

ex  Chapter 

Aluminium  and  articles  thereof,  except  for  heading 
N'n'  "rOl,  "602  and  c\  "616;  :he  rules  for  heading 
Nos  ~n01  and  ex  761*  are  se:  o,it  below 

76<M 

•wrought  aiurriniu-n 

ex  7616 

cloth. 
•Viuminium  amcles  other  thar. 
tar.  gauze,  cloth,  gnil. 
netting, 
fencing,  reinforcin; 
fabric  and  similar 
lg 
materials  (including  endless  bands)  of  aluminium 
wire,  and  expanded  metal  of  aluminium 

1  Manufacture  in  which: 

!  —  all  the  materials  used  are  classified  wirhin  a  heading 
; 

other  thar.  rha:  of  the  product,  and 

l  —  the value of  all the materials used does not exceed  50 % 
j 

of  the  ex-works  price  of  the  produa 

j  Manufacture  by  thermal  or  electrolytic  treatment  from 
un.illoyed  aluminium  or  waste  and  scrap  of  aluminium 

Manufacture  in  which 

—  ail  the  matenals  used  are  classified  within  a  heading 
other  than  that  of  the  product.  However,  gauze, 
cloth,  grill,  netting,  fencing,  reinforcing  fabric  and 
similar  materials 
endless  bands)  of 
(including 
aluminium  wire.  or  expanded  metal  of  aluminium 
••'.a-,  be  used,  ant! 

—  the  value  of  all  the  matenals  used  does  not  exceed 

f :  V:  of  the  ex-works  prtce  of  -.he  produa 

ex  Chapter  7¥ 

Lead  and  amcles  thereof.  exrcpi  for  heading  Nos 
' - !!  and  7R:2:  the  rule  for  h-adtng  No  T*CI  is  set 

. 

'  Manufacture  ir.  which 
I 
•  —  a.:  the  materials  usee  arc  class'*  -.-c  wnhir.  a  heading 

. ,  . 

. .. 

, 

. 

, 

, 

, 

, 

other  than  :na:  of  the  Droauc:.  ar.d 

j  —  the  value  of  all  :he  materials  used  does  not  exceed 
;:  '•':  of  the  ex-wnrK.s  price  '"»f *nr  product 

9) 

128 

(1) 

(2) 

(3) 

7801 

Unwrought  lead: 

—  Refined  lead 

—  Other 

ex  Chapter  79 

Zinc  and  articles  thereof,  except  for  heading  Nos 
7901  and  7902;  the  rule  for  heading  No  7901  is  set 
out  below 

7901 

Unwrought  zinc 

ex  Chaoter  8: 

Tin  and  articles  thereof,  except  for  heading  Nos 
8001.  8002  and  8007;  the  rule  for  heading  No  8001 
is  set  out  below 

8001 

Unwrought  tin 

ex  Chapter  81 

Other  base  meuls,  wrought;  articles  thereof 

8206 

Tools  of  two  or  more  of  the  heading  Nos  8202  to 
8205,  put  up  in  sets  for  retail  sale 

Manufaaure  from  'bullion'  or  'work'  lead 

Manufaaure 
in  which  all  the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  waste  and  scrap  of  heading  No 
7802  may  not  be  used 

Manufacture  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that of  the  product,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50  % of  the  ex-works  price  of  the  produa 

in  which  all 

Manufaaure 
the  materials  used  are 
classified  within  a  heading  other  than  that  of  the 
produa.  However,  waste  and  scrap  of  heading  No 
7902  may  not  be  used 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50  % of  the  ex-works  pnee  of  the  produa 

in  which  all 

Manufaaure 
the  matenals  used  are 
classified  within  a  heading  other  than  that  of  the 
product.  However,  waste  and  scrap  of  heading  No 
8002  may  not  be  used 

Manufaaure  in  which  the  value  of  all  the  matenals 
classified  within  the  same  heading  as  the  products  used 
does  not  exceed  50  °/o  of  the  ex-works  price  of  the 
produa 

in  which  all 

Manufaaure 
the  materials  used  are 
classified  within  a  heading  other  than  heading  Nos 
8202  to  8205.  However,  tools  of  heading  Nos  8202  to 
8205  may  be  incorporated  into  the  set  provided  their 
value  does  not  exceed  15 %  of  the  ex-works  pnee  of 
the  s« 

8207 

Interchangeable  tools  for  hand  tools,  whether  or 
(for 
not  power-operated,  or  for  machine-tools 
example,  for pressing,  stamping,  punching,  tapping, 
threading,  drilling,  boring,  broaching,  milling, 
turning  or  screwdrrving),  including  dies  for  drawing 
or  extruding  metal,  and  rock-drilling  or  earth-
boring  tools 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  product,  and 

—  the  value  of  all  the  matenals  used  does  not  exceed 

40  °/e of  the  ex-works  pnee  of  the  produa 

82CP 

Knives  and  cutting  blades,  for  machines  or  for 
mechanical  appliances 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  product,  and 

—  the  value  of  all  the  matenals  used  does  not  exceed 

40 °/o of  the  ex-works  price  of  the  product 

129 

(1) 

ex  8211 

8214 

8215 

(2) 

(3) 

Knives  with  cutting  blades,  serrated  or  not  (includ 
ing  pruning  knives),  other  than  knives  of  heading 
No  8208 

Manufaaure  in  which  all  the  materials  used  are  classi 
fied  within  a  heading  other  than  that  of  the  product 
However,  knife  blades  and  handles  of  base  metal  may 
be  used 

Other  articles  of  cudery  (for  example,  hair  clippers, 
butcher's  or  kitchen  cleavers,  choppers  and  mincing 
knives,  paper  knives);  manicure  or  pedicure  sets 
and  instruments  (including  nail  files) 

Manufaaure  in  which  all  the  materials  used  are  classi 
fied  within  a  heading  other  than  that  of  the  produa. 
However,  handles  of  base  metal  may  be  used 

Spoons,  forks,  ladles,  skimmers,  cake-servers,  fish-
knives,  butter-knives,  sugar  tongs  and  similar  kit 
chen  or  tableware 

Manufaaure  in  which  all  the  materials  used  are  classi 
fied  within  a  heading  other  than  that  of  the  produa 
However,  handles  of  base  metal  may  be  used 

ex  8306 

Statuettes  and  other  ornaments,  of  base  metal 

Manufaaure  in  which  all  the  materials  used  are  classi 
fied  within  a  heading  other  than  that  of  the  produa. 
However,  the  other  materials  of  heading  No  8306  may 
be  used  provided  their  value  does  not  exceed  30  °/o  of 
the  ex-works  price  of  the  produa 

HS  heading  No  j 

Description  of  product 

'Working  or  processing  carried  out  on  non-onginaung  materials 
that  confers  origmaung  status 

(11 

(21 

(3) 

rx  Chaptrr  S 4 

Nuclru 
reactors  ('),  boilers,  ma 
chiner,  and  mechanical  appliances, 
parts  thereof:  except  for  those  fall 
ing  within  the  following  headings 
!  or  parts  of  headings  for  which  the 

rules  are  set  out  below. 

j  84:;.  S4C3.  ex  8404,  8406  to  84C9. 
i  8-»!l,  6412,  ex  8413,  ex  8414, 
!  8415.  8418,  ex  8419,  8420,  8423. 
i  8425  to  8430,  ex  8431,  8439,  84*1. 
i  M44  to  8447,  ex  8448,  8452,  8456 
j  to  $*6b.  8469  to  8472,  R480.  8<.s2. 

S4M  and  8485 

Manufaaure 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
4C 7c  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  produa 
are  onlv  used  up  to  a  value  of 
5 °/e  of  the  ex-works  price  of 
the  product 

Manufacture 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30  s/e  of  the  ex-works  price  of 
the  product 

8402 

Steam  or  other  vapour  generating 
boilers  'other  than  central  heating 
hot  water  boilers  capable  also  oi 
producing 
steam), 
low  preasure 
super  heated  water  boilers 

8403 
and 
ex 8404 

Central  heating  boilers,  other  than 
those  of  heading  No  8402,  and 
auxiliary  plant  for  central  heating 
boilers 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  -/o  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  onlv  used  up  to  a  value  of 
5 °/o  ot  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  all  the  ma 
terials  used  are  classified  within  a 
heading  other  than  heading  No 
8403  or  8404.  However,  materials 
which  are  classified  within  heading 
No  8403  or  8404  may  be  used  pro 
vided  their  value,  taken  together, 
does  not  exceed  5 %  of  tne  ex-
works  pnee  of  the  product 

Manufacture 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  6/e  of  the  ex-works  pnee  of 
the  produa 

Manufaaure 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  40  °/c  of  the  ex-works  price  of 
the  product 

ISO 

(1) 

8406 

8407 

8406 

8409 

(2) 

(3) 

(4) 

Steam  turbines  and  other  vapour 
turbines 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  -/o  of  the  ex-works  price  of 
the  produa 

Spark-ignition 
rotary 
engines 

or 
internal  combustion  piston 

reciprocating 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 °/o  of  the  ex-works  price  of 
the  produa 

Compression-ignition  internal  com 
bustion  piston  engines  (diesel  or 
semi-diesel  engines) 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 °/o of  the  ex-works  price  of 
the  produa 

Parts  suitable  for  use  solely  or  prin 
cipally  with  the  engines  of  heading 
No  8407  or  8408 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  %  of  the  ex-works  price  of 
the  produa 

8411 

Turbo-jets, 
other  gas  turbines 

turbo-propellers 

8412 

Other  engines  and  motors 

and 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  6/o  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  produa 
are  onlv  used  up  to  a  value  of 
5  °/o  of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  °/o  of  the  ex-works  price  of 
the  product 

ex  8413 

Rotary  positive, displacement  pumps 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 °/c  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified 
in  the 
same  heading  as the  produa  are 
only  used  up  to  a  value  of  5 °/e 
of  the  ex-works  price  of  the 
produa 

ex  8414 

Industrial  fans,  blowers  and  the  like 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 °/o  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  onlv  used  up  to  a  value  of 
5  6/c  of  the  ex-works  price  of 
the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25 °/o  of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  °/o  of  the  ex-works  price  of 
the  produa 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  °/o  of  the  ex-works  price  of 
the  produa 

131 

(2) 

(3) 

(4) 

Air  conditioning  machines,  com 
prising  a  motor-driven  fan  and  ele 
ments  for  changing  the  temperature 
and  humidity,  including  those  ma 
chines  in  which  the  humidity  can 
not  be  seperatery  regulated 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 °/o of  the  ex-works  price  of 
the  produa 

(U 

8415 

8418 

freezers  and  other 
Refrigerators, 
refrigerating  or 
equip 
ment,  electric  or  other  heat  pumps 
other  than  air  conditioning  ma 
chines  of  heading  No  8415 

freezing 

ex  8419 

Machines  for  the  wood,  paper  pulp 
and  paper  board  industnes 

842: 

Calendering  or  other  rolling  ma 
chines,  other  than  for  metals  or 
glass,  and  cylinders  therefor 

8423 

w'eighing  machinery 
(excluding 
balances  of  a  sensitivity  of  5  eg  or 
better), 
including  weight-operated 
counting  or  checking  machines; 
weighing  machine  weights  of  all 
kinds 

Manufaaure 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  25  °/e  of  the  ex-works  price  of 
the  produa 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  3C -/:  of  the  ex-works  price  of 
the  product 

in  which  the  value  of 
Manufaaure 
all  the  matenals  used  does  not  ex 
ceed  30  °/c  of  the  ex-works  price  of 
the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  °/c  of  the  ex-works  pnee  of 
the  product 

Manufaaure: 

—  in  *••-  rh  the  value  of  all  the 
is  used  does  not  exceed 
-f  the  ex-works  price  of 
duct,  and 

m:  * 
4C 
the 

—  wh- 

within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  produa 
are  onlv  used  up  to  a  value  of 
5  °/o  of  the  ex-works  price  of 
the  product,  and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
the  value  of  the 
not  exceed 
originating  materials  used 

Manufacture: 

—  in  which  the  value  of  all  the 
matenals  used  docs  not  exceed 
40  -/:  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  produa 
arc  only  used  up  to  a  value  of 
25  °/c  of  the  ex-works  price  of 
the  produa 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 °/c  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of 
25  °/e  of  the  ex-works  price  of 
the  produa 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  V:  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  onlv  used  up  to  a  value  of 
5  °/:  of  the  ex-works  price  of 
the  product 

1 ?9 

J.  «-* rW 

(0 

8425 
to 
8428 

8429 

843C 

(2) 

(» 

(*) 

Lifting,  handling, 
loading  machinery 

loading  or  un 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 %  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8431  are  only  used 
up  to  a value  of  5 Vo of  the  ex-
works  price  of  the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  °/b  of  the  ex-works  price  of 
the  produa 

Self-propelled  bulldozers,  angle-
dozers,  graders,  levellers,  scrapers, 
mechanical 
excavators, 
shovels, 
shoval 
loaders,  temping  machines 
and  road  rollers: 

—  Road  rollers 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 °/o  of  the  ex-works  pnee  of 
the  produa 

Other 

Manufaaure : 

levelling, 
Other  moving,  grading, 
temping, 
excavating, 
scraping, 
compacting,  extracting  or  boring 
machinery,  for  earth,  minerals  or 
ores,  pile-driven  and  pile-extraa-
ors, 
snow-
blowers 

snow-ploughs 

and 

ex  8431 

Pans  for  road  rollers 

8439 

Machinery 
for  making  pulp  of 
fibrous  cellulosic  material  or  for 
making  or  finishing  paper  or  paper-
board 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  °/o  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  value  of  the  materials  classi 
fied  within  heading  No  8431 
are  only  used  up  to  a  value  of 
5  °/o  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  °/c  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  value  of  the  materials  classi 
fied  within  heading  No  8431 
are  only  used  up  to  value  of 
5  %  of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 °/o of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  °/o  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit,' 
the  materials  classified  within 
the  same  heading  as  the  product 
are  only  used  up  to  a  value  of 
25  °/e  of  the  ex-works  price  of 
the  produa 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  °/o  of  the  ex-works  price  of 
the  produa 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  °/c  of  the  ex-worki  price  of 
the  product 

Manufaaure  in  which  the  vaJue  of 
all  the  materials  used  does  not  ex 
ceed  30  °/o  of  the  ex-works  price  of 
the  produa 

133 

(1) 

8441 

8444 
to 
8447 

ex  8448 

8452 

8456 
to 
8466 

8469 
to 
8472 

(2) 

(3; 

(4) 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  produa 

Other  machinery  for  making  up 
paper  pulp,  paper  or  paperboard, 
including  cutting  machines  of  all 
kinds 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  %  of  the  ex-works  price  of 
the product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of 
25  Vo  of  the  ex-works  price  of 
the  produa 

Machines  of  these  headings  for  use 
in  the  textile  industry 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  produa 

Auxiliary  machinery  for  use  with 
machines 
for  heading  Nos  8444 
and  84*5 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  °/o  of  the  ex-works  price  of 
the  product 

Sewing  machines,  other  than  book 
sewing  machines  of  heading  No 
8440;  furniture,  bases  and  covers 
specially  desig  ;d  for  sewing  ma 
chines;  sewing  machine  needles. 

Sewing  machines 
(lock  stitch 
only»  with  heads  of  a  weight 
not  exceeding  16  kg  without 
motor  or  17  kg  with  motor 

Other 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  %  of  the  ex-works  price  of 
the  product. 

—  w-here  the  value  of  all  of  the 
non-originating  materials  used 
in  assembling  the  head  (without 
motor)  does  not  exceed 
the 
value  of 
the  originating  ma 
terials  used,  and 

—  the  thread  tension,  crochet  and 
zigzag  mechanisms  used  are  al 
ready  originating 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  °/:  of  the  ex-works  price  of 
the  product 

Machine-tools  and  machines  and 
their  parts  and  accessories  of  head 
ing  Nos  8456  to  8466 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  %  of  the  ex-works  price  of 
the  product 

(for 

Office  machines 
example, 
typewriters,  calculating  machines, 
data-processing  ma 
automatic 
chines, 
machines, 
stapling  machines) 

duplicating 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  %  of  the  ex-works  price  of 
the  product 

134 

(1) 

8480 

(2) 

(3) 

(«) 

Moulding  boxes  for  metal  foundry; 
mould  bases;  moulding  patterns; 
moulds  for  metal  (other  than  ingot 
moulds),  metal 
carbides,  glass, 
mineral  materials,  rubber  or  plastics 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  50 Vo of  the  ex-works  price  of 
the  product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  V»  of  the  ex-works  price  of 
the  produa 

8482 

Ball  or  roller  bearings 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  produa 

8484 

6485 

Gaskets  and  similar  joints  of  metal 
sheeting  combined  with  other  ma 
terial  or  of  two  or  more  layers  of 
metal;  sets  or  assortments  of  gas 
kets  and  similar  joints,  dissimilar  in 
composition,  put  up 
in  pouches, 
envelopes  or  similar  packings 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  %  of  the  ex-works  pnee  of 
the  product 

Machinery  parts,  not  containing 
electrical 
insulators, 
conneaors, 
coils,  contacts  or  other  electrical 
features,  not  specified  or  included 
elsewhere  in  this  chapter 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  °/o  of  the  ex-works  pnee  of 
the  produa 

ex  Chapter  85 

Electrical  machinery  and  equipment 
and  pans  thereof;  sound  recorders 
and  reproducers,  television 
image 
and  sound  recorders  and  repro 
ducers  and  parts  afid  accessories  of 
such  articles;  except  for  those  fall 
ing  within  the  following  headings 
or  parts  of  headings  for  which  the 
rules  are  set  out  below: 

8501,  8502,  ex  8518,  8519  to  8529, 
8535  to  8537,  ex  8541,  8542,  8544 
to  8548 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  pnee  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  produa 

Manufacture 
in  which  the  value  of 
all  the  materials  used  dots  not  ex 
ceed  30  vc  of  the  ex-works  pnee  of 
the  produa 

8501 

I  Electric  motors  and  generators  (ex-
!  eluding  generating  sets) 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8503  are  only  used 
up  to  a  value  of  5 Vo of  the  ex-
works  price  of  the  product 

135 

"> 

8502 

Elearic  generating  sets  and  rotary 
converters 

(2j 

(3) 

(4) 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8501  or  8503, 
taken  together,  are  only  used 
up  to  a value  of  5 Vo of  the  ex-
works  price  of  the  produa 

Manufaaure : 

Manufaaure  in  which: 

—  the  value  of  all  the  materials  used 
does  not  exceed  25  Vo  of  the  ex-
works  price  of  the  product,  and 

—  the  value  of  all  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 Vo  of  the  ex-works  price 
of  the  product 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the  transistors 
of  headine  No  8541  used  does 
not  exceed  3 Ve of  the  ex-works 
price  of  the  product 

ex  8518 

Microphones  and  stands  therefor; 
loudspeakers,  whether 
not 
mounted  in  their  enclosures;  audio 
frequency  electric  amplifiers;  elec 
tric  sound  amplifier  sets 

or 

8519 

Turntables  irecord-decks),  record-
players.  cassette-players  and  other 
sound  reproducing  apparatus,  not 
incorporating  a  sound  recording 
device 

Electric  gramophones 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  V:  of  the  ex-works  price  of 
the  product, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the 
ongtnating  materials  used,  and 

the  value  of 

—  the  value  of  all  the  transistors 
of  heading  No  8541  used  does 
not  exceed  3 %  of  the  ex-works 
price  of  the  product 

—  Othc 

Manufaaure : 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vc  of  the  ex-works  price  of 
the  produa, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the  transistors 
of  headine  No  654 i  used  does 
not  exceed  3 Vc of  the  ex-works 
price  of  the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  Vc  of  the  ex-works  price  of 
the  product 

Manufaaure 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30  Vc  of  the  ex-works  price  of 
the  produa 

136 

(2) 

(3) 

(4) 

(1) 

8520 

Magnetic  tape  recorders  and  other 
apparatus, 
sound 
whether  or  not 
incorporating  a 
sound  reproducing  device 

recording 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  %  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa, 

where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the  value  of  the 
originating  materials  used,  and, 

the  value  of  all  the  transistors 
of  headine  No  8541  used  does 
not  exceed  3 %  of  the  ex-works 
price  of  the  produa 

Manufaaure : 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo  of  the  ex-works  price  of 
the  produa, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the  value  of  the 
originating  materials  used,  and 

—  the  value  of  all  the  transistors 
of  heading  No  854 1  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  produa 

8521 

Video  recording  or  reproducing 
apparatus 

8521 

Pans  and  accessories  of  apparatus 
of  heading  Nos  8519  to  8521 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vc  of  the  ex-works  price  of 
the  produa 

8523 

8524 

Prepared  unrecorded  media 
for 
sound  recording  or  similar  recor 
ding  of  other  phenomena,  other 
than  products  of  Chapter  37 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  product 

Records,  tapes  and  other  recorded 
media  for  sound  or  other  similarly 
including 
phenomena, 
recorded 
matrices  and  masters  for  the  pro-
duaion  of  records,  but  excluding 
products  of  Chapter  37: 

—  Matrices  and  masters  for  the 

production  of  records 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

—  Other 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8523  are  only  used 
up  to  a  value  of  5 Vo of  the  ex-
works  price  of  the.product 

in  which  the  value  of 
Manufaaure 
all  the  materials  used  does  not  ex 
ceed  30  Vc  of  the  ex-works  price  of 
the  produa 

137 

(I) 

8525 

(2) 

(3) 

Transmission  apparatus  for  radio-
telephony,  radio-telegraphy,  radio 
broadcasting  or  television,  whether 
reception 
or 
incorporating 
recording  or 
apparatus  or  sound 
reproducing 
television 
cameras 

apparatus; 

not 

Manufaaure: 

Manufaaure  in  which: 

—  the  value  of  all  the  materials  used 
does  not  exceed  25  Vo  of  the  ex-
works  price  of  the  p r o d u a,  and 

—  the  value  of  ail  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 Vo of  the  ex-works  price 
of  the  p r o d ua 

in  which-  the  value  of  all  the 
matenals  used  does  not  exceed 
40 %  of  the  ex-works  price  of 
the  product, 

where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the 
originating  materials  used,  and 

the  value  of 

the  value  of  all  the  transistors 
of  headinr  No  8541  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  product 

Manufaaure: 

Manufaaure  in  which: 

—  the  value  of  all  the  materials  used 
does  not  exceed  25  Vo  of  the  ex-
works  price  of  the  p r o d u a,  and 

—  the  value  of  all  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 Vc  of  the  ex-works  price 
of  the  product 

—  in  which  the  value  of  all  the 
matenals  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa, 

—  where  the  value  of  all  the  non-
originaung  materials  used  does 
not  exceed 
the 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the 

transistors 
of  heading  No  8541  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  product 

Manufacture 

Manufacture  in  which 

—  the  value  of  all  the  matenals  used 
does  not  exceed  25  Vc  of  the  ex-
works  price  of  the  product,  and 

—  the  value  of  ali  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 V:  of  the  ex-works  pnee 
of  the  product 

—  in  which 

the  value  of  all  the 
materials  used  does  not  exceed 
4:  V;  of  the  ex-work?  price  of 
the  product, 

—  where  the  value  of  al!  the  non-
onginating  materials  used  does 
the 
not  exceed 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the 

transistors 
of  heading  No  854 1  used  does 
not  exceed  3 Vc of  the  ex-works 
price  of  the  product 

8526 

Radar  apparatus,  radio  navigational 
aid  apparatus  and 
remote 
control  apparatus 

radio 

for 

apparatus 

radio-telegraphy 

radio 
Kr('-p:uin 
u-iephon;.. 
or 
radio-b-rvadcasung.  whether  or  no: 
the  same  housing. 
combined, 
wnh 
repro-
recording  or 
ducng  apparatus  or  a  clock 

sound 

in 

852' 

8528 

and 

receivers 

monitors 

Television 
video 
projeaors), 
combined, 
with 
sound  or  video  recording  or  repro 
ducing  apparatus: 

(including 
video 
whether 
not 
the  same  housing, 
receivers  or 

in 
radio-broadcast 

or 

—  Video  recording  or  reproducing 
apparatus  incorporating  a  video 
tuner 

Manufacture: 

—  in  which 

the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product, 

in  which  the  value  of 
Manufaaure 
all 
the  matenals  used  does  not 
exceed  30  Vc  of  the  ex-works  price 
of  the  product 

138 

(1) 

8528 
(cont'd) 

(2) 

(3) 

(«) 

where  the  value  of  all  the  non-
originating  materials  used  does 
the 
not  exceed 
onginating  materials  used,  and 

the  value  of 

the  value  of  all  the  transistors 
of  headint  No  8541  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  p r o d ua 

—-  Other 

Manufaaure : 

Manufaaure  in  which: 

—  the  value  of  all  the  materials  used 
does  not  exceed  25  Vo  of  the  ex-
works  price  of  the  product,  and 

—  the  value  of  all  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 Vo of  the  ex-works  price 
of  the  p r o d ua 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
the 
not  exceed 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the  transistors 
of  heading  No  8541  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  product 

8529 

Pans  suitable  for  use  solely  or  prin-
cipallv  with  the  apparatus  of  head 
ing  Nos  8525  to  8528 

Suitable  for  use  solely  or  princi 
pally  with  video  recording  or 
reproducing  apparatus 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  p r o d ua 

—  Other 

Manufaaure: 

Manufaaure  in  which: 

8535 
and 
8536 

Elearical  apparatus  for  switching 
or  proteaing  elearical  circuits,  or 
in 
for  making  connections 
eleancal  circuits 

to  or 

—  the  value  of  all  the  materials  used 
does  not  exceed  25  Vo  of  the  ex-
works  price  of  the  p r o d u a,  and 

—  the  value  of  all  the  transistors  of 
heading  No  8541  used  does  not 
exceed  3 Vo of  the  ex-works  price 
of  the  p r o d ua 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo  of  the  ex-works  price  of 
the  p r o d ua 

—  in  which 

the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product, 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed 
the 
originating  materials  used,  and 

the  value  of 

—  the  value  of  all  the  transistors 
of  heading  No  8541  used  does 
not  exceed  3 Vo of  the  ex-works 
price  of  the  p r o d ua 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  matenals  classified  within 
heading  No  8538  are  only  used 
up  to  a  value  of  5 Vo of  the  ex-
works  price  of  the  product 

139 

(1) 

8537 

ex  8541 

(2) 

(3) 

(4) 

Boards,  panels  (including  numerical 
control  panels),  consoles,  desks, 
cabinets  and  other  bases,  equipped 
with  two  or  more  apparatus  of 
heading  No  8535  or  8536,  for  elec 
tric  control  or  the  distribution  of 
electricity, 
incor 
porating  instruments  or  apparatus 
of  Chapter  90,  other  than  switching 
apparatus  of  heading  No  8517 

including  those 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8538  are  only  used 
up  to  a value  of  5 Vo of  the  ex-
works  price  of  the  produa 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 %  of  the  ex-works  price  of 
the  produa 

transistors 

Diodes, 
semi-conductor 
wafers  not  ya  cut  into  chips 

and 
devices, 

similar 
except 

Manufaaure 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  25  Vo  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  pro 
ducts  are  only  used  up  to  a 
value  of  5 Vo  of  the  ex-works 
price  of  the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  Vo  of  the  ex-works  pnee  of 
the  product 

8542 

Electronic 
microassemblies 

integrated  circuits  and 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  pnee  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  8541  or  8542, 
taken  together,  are  only  used 
up  to  a value  of  5 Vc  of  the  ex-
works  price  of  the  produa 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  4C Vc of  the  ex-works  price  of 
the  product 

j  Insulated  (iecluding  enamelled  or 
j  anodized)  wire,  cable 
(including 
I  ro-axial  cable)  and  other  insulated 
electric  conductors,  whether  or  not 
fitted  with  conneaors;  optical  fibre 
cables,  made  up  of 
individually 
sheathed  fibres,  whether  or  not  as 
sembled  with  electric  conduaors  or 
fitted  with  connectors 

Carbon  elearodes,  carbon  brushes, 
lamp  carbons,  battery  carbons  and 
other  articles  of  graphite  or  other 
carbon,  with  or  without  metal,  of  a 
kind  used  for  elearical  purposes 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

8544 

8545 

8546 

Electrical  insulators  of  anv  material 

Manufacture  in  which  the  value  of 
a!)  the  materials  used  does  not  ex 
ceed  40  Vc  of  the  ex-works  price  of 
the  produa 

140 

(1) 

8547 

8548 

8601 
to 
8607 

8608 

(2) 

(3) 

(4) 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  p r o d ua 

from 

Insulating  fittings  for  electrical  ma 
chines,  appliances  or  equipment, 
being  fittings  wholly  of  insulating 
material  apart 
any  minor 
components  of  metal  (for  example, 
threaded  socket)  incorporated  dur 
ing  moulding  solely  for  purposes  of 
assembly  outer 
insulators  of 
heading  No  8546;  electrical  con 
duit  tubing  and  joints  therefor,  of 
base  metal 
insulating 
lined  with 
material 

than 

Electrical  parts  of  machinery  or  ap 
paratus,  not  specified  or 
included 
elsewhere  in  this  chapter 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  product 

Railway  or 
rolling-stock  and  parts  thereof 

tramway 

locomotives, 

Railway  or  tramway  track  fixtures 
and  fittings;  mechanical  (including 
signalling, 
electromechanical) 
safety  or  traffic  control  equipment 
for  railways,  tramways,  roads,  in 
land  waterways,  parking  facilities, 
por.  installations  or  airfields;  pans 
of  the  foregoing 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  4 0%  of  the  ex-works  price  of 
the  p r o d ua 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  p r o d u a,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  onlv  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 %  of  the  ex-works  pnee  of 
the  p r o d ua 

8609 

Containers 
containers 
(including 
for  the  transport  of  fluids)  specially 
designed  and  equipped  for  carnage 
by  one  or  more  modes  of  transpon 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

ex  Chapter  8' 

8709 

than 

railway  or 
Vehicles  other 
rolling-stock  and  parts 
tramway 
and  accessories  thereof;  except  for 
those  falling  within  the  following 
headings  or  parts  of  headings  for 
which  the  rules  are  set  out  below: 
8709  to  8711,  ex  8712,  8715  and 
8716 

or 

trucks,  self-propelled,  not 
V o r ks 
handling 
lifting 
fitted  with 
equipment,  of  the  type  used  in  fac 
tories,  warehouses,  dock  areas  or 
airports  for  short  distance  transpon 
of  goods;  t r a a o rs  of  the  type  used 
on  railway  station  platforms,  pans 
of  the  foregoing  vehicles 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vb of  the  ex-works  price  of 
the  p r o d ua 

Manufaaure : 

—  in  which  the  value  of  ail  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  p r o d u a,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  pnee  of 
the  p r o d ua 

Manufacture 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  p r o d ua 

141 

( Il 

8710 

(2) 

(3) 

(4) 

Tanks  and  other armoured fighting 
vehicles, motorized, whether or not 
fitted  with  weapons,  and  parts  of 
such  vehicles 

Manufaaure : 

in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

where,  within  the  above  limit, 
the  materials  classified  within 
the same heading as the produa 
are  only  used  up  to  a value  of 
5 %  of  the  ex-works  price  of 
the produa 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vc  of  the  ex-works  price  of 
the  produa 

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 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the value  of  the ori 
ginating  materials used 

Exceeding  50 cc 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vc  of  the  ex-works  price  of 
the produa, and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the value  of  the  on-
ginating  materials used 

Other 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vb of  the  ex-works  price  of 
the product, and 

—  where  the  value  of  all  the  non-
onginatine  materials  used  does 
not  exceed  the value  of  the ori 
ginating  matenals used 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  20 Vo of  the  ex-works  pnee  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25 Vc  of  the  ex-works  price  of 
the  produa 

Manufacture  in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30 Vo  of  the  ex-works  pnee  of 
the  produa 

ex  8712 

Bicycles  without  ball  bearings 

Manufaaure  from  materials  not 
classified  within  heading  No  8714 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  produa 

142 

(1) 

(2) 

(3) 

(4) 

8715 

Baby  carriages  and  paru  thereof 

Manufaaure: 

8716 

Trailers  and semi-trailers; other ve 
hicles,  not  mechanically  propelled; 
pans  thereof 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the same heading as the produa 
are  only  used  up  to  a value  of 
5 %  of  the  ex-works  price  of 
the produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the same heading  as the produa 
are  only  used  up  to  a value  of 
5 Vo  of  the  ex-works  price  of 
the produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  product 

8801 
and 
8802 

8803 

8804 

Balloons  and  dirigibles;  aircraft; 
spacecraft  and  spacecraft 
launch 
vehicles 

Manufaaure  in which  all  the mate 
rials  used  are  classified  within  a 
heading  other than  that of  the pro 
dua 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vc of  the  ex-works  price  of 
the  produa 

Pans  of  goods  of  heading  No  8801 
or  88:2 

Manufaaure  in  which  the  value  of 
all  the  materials  of  heading  No 
8803  used  does  not  exceed  5 Vo of 
the  ex-works  price  of  the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  pnee  of 
the  produa 

Parachutes 
dirigible 
(including 
parachutes)  and  rotochutes,  parts 
thereof  and  accessories  thereto: 

—  Rotochutes 

—  Other 

Manufaaure  from  materials  of  any 
heading  including  other  materials 
of  heading  No  8804 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  produa 

Manufaaure  in which  the  value  of 
all  the  materials  of  heading  No 
8804  used  does  not  exceed  5 Vo of 
the  ex-works  price  of  the  produa 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  produa 

8805 

Aircraft  launching  gear; deck-arre-
stor  or  similar  gear;  ground flying 
trainers; parts of the  foregoing  arti 
cles 

Manufaaure  in which  the  value  of 
all  the  materials  of  heading  No 
8805  used  does  not  exceed  5 Vo of 
the  ex-works  price  of  the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  produa 

Chapter 89 

Ships,  boats  and  floating  struaures 

Manufaaure  in which  all the mate 
rials  used  are  classified  within  a 
heading other than that of  the pro 
dua  However,  hulls  of  heading 
No  8906  may  not  be  used 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  produa 

14i3 

(1) 

(2) 

(3) 

<*) 

ex  Chapter  90 

Optical,  photographie,  cinemato 
graphic,  measuring,  checking,  pre 
cision,  medical  or  surgical  instru 
ments  and  apparatus;  pans  and  ac 
cessories  thereof;  except  for  those 
falling  within  the  following  hea 
dings  or  parts  of  headings 
for 
which  the  rules  are  set  out  below: 

9001,  9002,  9004,  ex  9005,  ex 
9006,  9007,  9011,  ex  9014,  9015  to 
9020  and  9024  to  9033 

Manufacture : 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  produa 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  %  of  the  ex-works  price  of 
the  product 

9001 

9002 

fibres  and  optical 

Optical 
fibre 
bundles;  optical  fibre  cables  other 
than  those  of  heading  No  8544; 
sheets  and  plates  of  polarizing  ma 
terial;  lenses  (including  contact  len 
ses),  prisms,  mirrors  and  other  op 
tica!  elements,  of  any  material,  un 
mounted,  other  than  such  elements 
of  glasrs  not  optically  worked 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Lenses,  prisms,  mirrors  and  other 
optical  elements,  of  anv  material, 
mounted,  beir.,.  parts  of  or  fittings 
for  instruments  or  apparatus,  other 
than  such  elements  of  glass  not  op-
ticallv  worked 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  4C Vo of  the  ex-works  price  of 
the  produa 

9o:4 

Spectacles,  goggles  and  the 
corrective,  protective  or  other 

ike. 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  4C Vc of  the  ex-works  price  of 
the  product 

ex  9005 

!  Binoculars,  monoculars,  other  opti-
,  ca!  telescopes,  and  mountings  the 
refor,  except  for  astronomical  re 
fracting  telescopes  and  mountings 

i  therefor 

Photographic  (other  than  cinema 
tographic i  cameras,  photographic 
flashlight  apparatus  and  flashbulbs 
other 
ignited 
flashbulbs 

electricallv 

than 

ex  9 Xo 

(10) 

Manufaaure 
in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  product 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vc  of  the  ex-works  price  of 
the  produa, 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  product 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  V:  of  the  ex-works  price  of 
the  product. 

Manufacture 
in  which  the  value  of 
all  the  materials  used  does  no:  ex 
ceed  3C V:  of  the  ex-works  price  of 
the  product 

144 

(1) 

(2) 

(3) 

(<ï 

ex  9006 

(cont'd) 

9007 

Cinematographic  cameras  and  pro-
jeaors,  whether  or  not  incorpora 
ting  sound  recording  or  reprodu 
cing  apparatus 

9011 

Compound  optical  microscopes,  in 
cluding  those  for  photomicrogra 
phy,  cinephotomicrography  or  mi-
troprojection 

where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  product,  and 

where  the  value  of  all  the  non-
originaung  materials  used  does 
not  exceed  the  value  of  the  on-
ginaung  materials  used 

Manufaaure : 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo  of  the  ex-works  price  of 
the  produa, 

—  where,  within" the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of 
5  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where  the  value  of  all  the  non-
onginaung  materials  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

Manufacture: 

—  in  which  the  value  of  ail  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  pnee  of 
the  produa, 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as the  produa 
are  only  used  up  to  a  value  of. 
5 Vc  of  the  ex-works  price  of 
the  produa,  and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

ex  9014 

Other  navigational  instruments  and 
appliances 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  produa 

9015 

(including  photogram-
Surveying 
metncal  surveying),  hydrographie, 
océanographie,  hydroiogical,  me 
teorological  or  geophysical  instru 
ments  and  appliances,  excluding 
compasses;  rangefinders 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo  of  the  ex-works  price  of 
the  product 

in  which  the  value  of 
Manufaaure 
all  the  matenals  used  does  not  ex 
ceed  30  Vo  of  the  ex-works  price  of 
the  product 

145 

(1» 

9016 

9017 

(2) 

(3) 

W 

Balances  of  a  sensitivity  of  5  eg  or 
better,  with  or  without  weights 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  produa 

Drawing,  marking-out  or  mathe 
matical  calculating  instruments  (for 
example,  drafting  machines,  panto 
graphs,  protractors,  drawing  sets, 
slide  rules,  disc  calculators);  instru 
ments  for  measuring  length,  for  use 
in  the  hand  (for  example,  measu 
ring  rods  and  tapes,  micrometers, 
callipers,  not  specified  or  included 
elsewhere  in  this  chapter 

9018 

Instruments  and  appliances  used  in 
medical,  surgical,  dental  or  veteri 
nary  sciences,  including  scintigra 
phic  apparatus,  other  electro-medi 
cal  apparatus  and  sight-testing  in 
struments 

—  Dentists'  chairs 

incorporating 
dentai  appliances  or  dentists' 
spittoons 

Manufaaure  from  materials  of  any 
heading,  including  other  materials 
of  heading  No  901? 

Other 

Manufaaure: 

9 : i( 

1  Mechano-iherapy  appliances:  mas-
!  sage  apparatus,  psychological  apti-
ozone 
,  lude-tesung, 
iherapv.  oxygen 
therapy,  aerosol 
therap;..  artificial  respiration  or  ot 
her  therapeutic  respiration  appara-

apparatus. 

i  tus 

902: 

Other  breathing  appliances  and  gas 
masks,  excluding  proteaive  masks 
having  neither  mechanical  parts  nor 
replaceable  filters 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
4:  V:  of  the  ex-works  price  of 
the  product,  and 

—  where,  within  the  above  limn, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  onh  used  up  to  a  value  of 
5  •/;  of  the  ex-works  price  of 
the  product 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
4C V:  of  the  ex-works  price  of 
the  produa,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  only  used  up  to  a  value  of 
5  Vc  of  the  ex-works  price  of 
the  produa 

Manufaaure: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vc  of  the  cx-*orks  price  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the  same  heading  as  the  product 
are  onlv  used  up  to  a  value  of 
5  V:  of  the  ex-works  price  of 
the  product 

Manufacture 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vc  of  the  ex-works  pnee  of 
the  product 

in  which  the  value  of 
I  Manufacture 
:  al!  the  materials  used  does  not  ex-
!  ceed  25  Vc  of  the  ex-works  price  of 
;  the  product 
i 

Manufacture 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  Vc  of  the  ex-works  price  of 
the  produa 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  25  Vc  of  the  ex-works  price  of 
the  product 

146 

(1) 

9024 

9025 

9026 

9027 

(2) 

(3) 

(4) 

Machines  and  appliances  for  testing 
ihr  hardness,  sirrngth,  compressibi 
lity,  elasticity  or  other  mechanical 
properties  of  materials  (for  exam 
pie,  metals,  wood,  textiles,  paper, 
plastics) 

Manufacture  in  which  the  value  of 
all  the  materials  used  doe»  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Hydrometers  and  similar  floating 
instruments, 
thermometers,  pyro 
meters,  barometers,  hygrometers 
and  psychrometers,  recording  or 
not,  and  any  combination  of  these 
instruments 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vs  of  the  ex-works  price  of 
the  product 

Instruments  and  apparatus  for  mea 
suring  or  checking  the  flow,  level, 
pressure  or  other  variables  of 
li 
quids  or  gases  (for  example,  flow 
meters,  level  gauges,  manometers, 
heat  meters),  excluding  instruments 
and  apparatus  of  heading  No  9014. 
9015,  9C28  or  9032 

apparatus); 

Instruments  and  apparatus  for  phy 
sical  or  chemical  analysis  (for  ex 
refraaome-
ample,  polanmeters, 
ters,  spectrometers,  gas  or  smoke 
instruments 
analysis 
and  apparatus 
for  measuring  or 
checking  viscosity,  porosity,  expan 
sion,  surface  tension  or  the  like;  in 
struments  and  apparatus  for  measu 
ring  or  checking  quantities  of  heat. 
sound  or  light  dnclud:ng  exposure 
meters),  microtomes 

9028 

Gas.  liquid  or  electricitv  suppK  or 
production  meters,  incuding  cali 
brating  meters  therefor 

—  Pans  and  accessones 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

Other 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  pnee  of 
the  product,  and 

—  where  the  value  of  all  the  non-
originating  materials  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

9029 

Revolution 
counters,  production 
counters,  taximeters,  mileometers, 
pedometers  and  the  like;  speed  in 
dicators  and 
tachometers,  other 
than  those  of  heading  No  9014  or 
Q015.  stroboscopes 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vc  of  the  ex-works  price  of 
the  product 

Manufacture  in  which  the  value  of 
all  the  matenals  used  does  not  ex 
ceed  30  Vc  of  the  ex-works  price  of 
the  product 

147 

(2) 

(3J 

( 4) 

Oscilloscopes,  spectrum  analysers 
and  other  instruments  and  appara 
tus  for  measuring  or  checking  elec 
trical  quantities,  excluding  meters 
of  heading  No  9028;  instruments 
and  apparatus  for  measuring  or  de 
tecting  alpha,  beta,  gamma,  X-ray, 
cosmic  or  other  ionizing  radiations 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  produa 

0» 

9030 

9031 

or 

checking 

Measuring 
instru 
ments,  appliances  and  machines, 
not  specified  or  included  elsewhere 
in  this  chapter;  profile  projeaors 

9032 

Automatic  regulating  or  controlling 
instruments  and  apparatus 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  produa 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vo of  the  ex-works  price  of 
the  product 

9033 

Pans  and  accessories  (not  specified 
or  included  elsewhere  in  this  chap 
ter)  for  machines,  appliances,  in 
struments  or  apparatus  of  Chapter 
90 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vc of  the  ex-works  pnee  of 
the  product 

ex  Chapter  91 

Clocks  and  watches  and  pans  the 
reof,  except  for  those  falling  under 
the  following  headings  for  which 
the  rules  are  set  out  below: 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40  Vc  of  the  ex-works  price  of 
the  product 

91Z5.  9109  to  9113 

91C5 

]  Other  clocks 

Manufaaure. 

91 0^ 

Clock  mowments.  complet»-  and 
assembled 

911! 

Complete  watch  or  clock  move 
ments,  unassembled  or  partly  as 
sembled  (movement  sets);  incom 
plete  watch  or  clock  movements, 
assembled;  rough  watch  or  clock 
movements 

—  in  which  the  value  of  all  the 

materials  used  does  not  exceed  j 
40  V;  of  the  ex-works  price  of  l 
| 
the  produa,  and 

—  where  the  value  of  all  the  non-
originating  matenals  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

Manufacture 

—  in  which  the  value  of  ail.  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  price  of 
the  produa,  and 

—  where  the  value  of  all  the  non-
onginatine  materials  used  does 
not  exceed  the  value  of  the  ori 
ginating  materials  used 

Manufacture: 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40  Vo  of  the  ex-works  pnee  of 
the  product,  and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
heading  No  9114  are  only  used 
up  to  a  value  of  5  :/c  of  the  ex-
works  price  of  the  product 

Manufaaure 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  3C Vc  of  the  ex-works  price  of 
the  product 

Manufacture 
in  which  the  value  of 
all  the  materials  used  docs  not  ex 
ceed  30  Vc  of  the  ex-works  price  of 
the  product 

Manufacture 
in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30  Vc  of  the  ex-works  price  of 
the  produa 

148 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  product 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  30 Vo of  the  ex-works  price  of 
the  produa 

(2) 

(3) 

<*) 

(1) 

9111 

Watch  cases  and  parts  thereof 

Manufaaure : 

in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

where,  within  the  above  limit, 
the  materials  classified  within 
the same heading  as the produa 
are  only  used  up  to  a value  of 
5 Vo  ot  the  ex-works  price  of 
the produa 

Manufaaure : 

—  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 Vo of  the  ex-works  price  of 
the product, and 

—  where,  within  the  above  limit, 
the  materials  classified  within 
the same heading  as the produa 
are  only  used  up  to  a value  of 
5 Vo  of  the  ex-works  price  of 
the product 

Manufaaure  in  which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 Vo of  the ex-works  price of 
the  produa 

Manufaaure  in which  the  value  of 
all  the  materials  used  does  hot  ex 
ceed  50 Vo of  the ex-works  price of 
the  product 

Manufaaure  in which  the  value  of 
all  the  materials  used  does  not  ex 
ceed  40 % of  the ex-works  price of 
the  produa 

9112 

Clock  cases  and  cases  of  a  similar 
type  for  other  goods  of  this  chap 
ter,  and  parts  thereof 

9113 

Watch  straps,  watch  bands  and 
watch  bracelets,  and  parts  thereof: 

—  Of  base  metal,  whether  or  not 
plated,  or  clad  with  precious 
metal 

—  Other 

Chapter  92 

Musical  instruments,  parts  and  ac-
cessones  of  such  articles 

HS  heading  No 

b 

O 

I 

Description  of  produa 
~ 

v  *» 

Y 

(2) 

V o r k m6  or  P">««-«-l  «*"«<-  o u-  on  "on-ong.naung  maurnah 
lj) at  confen  onginaung  status 
(3) 

Chapter  93 

Arms  and  ammunitions;  parts  and  accessories 
thereof 

Manufaaure  in  which  the  value  of  all  the  materials 
used  does  not  exceed  50 Vo of  the  ex-works  price  of 
the  produa 

ex  9401 
and 
ex  9403 

Base  metal  furniture,  incorporating  unstuffed  cot- 
ton  cloth  of  a  weight  of  300  g/m'  or  less 

fied 

Manufacture  in which  all  the  materials  used  are  classi-
within  a  heading  other  than  that  of  the  produa 

or 
Manufaaure  from  cotton  cloth  already  made  up  in a 
form  ready  for  use  of  heading  No  9401 or  9403, provi 
ded: 
—  its  value  does  not  exceed  25 Vo  of  the  ex-works 

pnee of  the  produa,  and 

' 

—  all  the  other  materials  used  are  already  originating 
and  are  classified  within  a  heading  other  than 
heading  No  9401 or 9403 

149 

(I) 

9405 

(2) 

(3) 

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 

Manufaaure  in  which  the  value  of  all  the  materials 
used  does  not  exceed  50  Vo  of  the  ex-works  price  of 
the  product 

9406 

Prefabricated  buildings 

9503 

toys,  reduced-size 

Other 
('scale')  models  and 
similar  recreational  models,  working  or  not; 
puzzles  of  all  kinds 

Manufacture  in  which  the  value  of  all  the  materials 
used  does  not  exceed  50  Vo  of  the  ex-works  pnee  of 
the  produa 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  produa,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50 Vo of  the  ex-works  price  of  the  product 

ex  9506 

95Cv 

ex  9601 
and 
ex  9602 

ex  96C3 

Articles  and  equipment  for  gymnastics,  athletics, 
other  sports  (excluding 
tennis)  or  outdoor 
games  not  specified  or  included  elsewhere  in  this 
chapter,  swimming  pools  and  paddling  pools 

table 

the  product  However, 

Manufaaure  from  materials  not  classified  within  the 
same  heading  as 
roughly 
shaped  blocks  for  making  golf  clubs  heads  may  be  used 
ana 
the  same 
heading  may  also  be  used  provided  their  value  does  not 
exceed  5 Vc  of  the  ex-works  price  of  the  product 

the  other  materials  classified  within 

rods, 

Fishing 
fishing 
fish-hooks  and  other 
tackle,  fish  landing  nets,  butterfly  nets  and  similar 
net-s.  decoy  'birds'  (other  than  those  of  heading  No 
02 :c  or  Q~:5)  and  similar  hunting  or  shooting 
requisites 

line 

Manufacture 
classified  within  a  heading  other 

in  which  all 

the  materials  used  are 
the 

that  of 

than 

Croduct.  However,  materials  classified  within  the  same 

eading  mav  be  used  provided 

their  value  does  not 

exceed  5 Vc  of  the  ex-works  price  of  the  product 

Anicles  of  animal,  vegetable  or  mineral  carving 
materials 

Manufacture  from 
same  heading 

'worked'  caning  materials  of  the 

Brooms  and  brushes,  (except  for  besoms  and  the 
like  and  brushes  made  from  marten  or  squirrel 
hair),  hand-operated  mechanical 
floor  sweepers, 
not  motorized,  paint  pads  and  rollers,  squeegees 
and  mops. 

Manufaaure 
in  which  the  value  of  all  the  materials 
used  does  not  exceed  5:  V:  of  the  ex-works  price  of 
the  produa 

9605 

Travel  sets  for  personal  toilet,  sewing  or  shoe  or 
clothes  cleaning 

9606 

9608 

Buttons,  press-fasteners,  snap-fasteners  and  press-
studs,  button  moulds  and  other  parts  of 
these 
articles;  button  blanks 

Ball  point  pens,  felt  lipped  and  other  porous-tipped 
pens  and  markers,  fountair  pens,  stylograph  pens 
and  other  pens;  duplicating  stylos,  propelling  or 
sliding  pencils,  pen-holders,  pencil-holders  and 
similar  holders;  pans  (including  caps  and  clips)  of 
the  foregoing  anicles,  other  than  those  of  heading 
No  9609 

Each  item  in  the  set  must  satisfy  the  rule  which  would 
apply  to  it  if  it  were  not  included  in  the  set.  However, 
non-originating  articles  may  be  incorporated,  provided 
their  toul  value  does  not  exceed  15 Vo of  the  ex-works 
price  of  the  set 

Manufaaure  in  which: 

—  all  the  materials  used  are  classified  within  a  heading 

other  than  that  of  the  product,  and 

—  the  value  of  all  the  materials  used  does  not  exceed 

50  Vc of  the  ex-works  price  of  the  product 

in  which  all 

the  materials  used  are 
Manufaaure 
classified  within  a  heading  other 
the 
product  However,  nibs  or  nib  points  may  be  used  and 
the  other  materials  classified  within  the  same  heading 
mav  also  be  used  provided  their  value  does  not  exceed 
5  Vc  of  the  ex-works  price  of  the  product 

thai  of 

than 

150 

(1) 

1 

(2) 

1 

(3) 

9612 

9613 

Typewriter  or  similar  ribbons,  inked  or  otherwise 
prepared  for  givmg  impressions  whether  or  not  on 
spools  or  «n  cartndges;  mk-pads,  whether  or  not 
inked,  with  or  without  boxes 

Cigarette  lighters  and  other  lighters, whether or  not 
mechanical  or  electrical,  and  parts  thereof  other 
than  flints  and  wicks: 
—  Lighten  with  piezo  igniter 

—  Other 

Manufacture  in  which 
_ 
d 
f  ^ 

d|  ^ 
^ 

^  , 
^ 

^ 

l a j j i f i cd  v i t h in 
a nd 

^ 
v 

h e a di 

—  the  value  of  all  the  materials  used  does  not  exceed 

50 Vo  of  the ex-works price of  the  produa 

Manufaaure  in  which  the  value  of  all  the  materials  of 
heading  No  9613  used  does  not  exceed  30 Vo of  the 
ex-works  price  of  the  product 

Manufaaure  in  which  the  value  of  all  the  materials  of 
heading  No  9613  used  does  not  exceed  5 Vo of  the  ex-
works  price  of  the  produa 

ex  9614 

Smoking  pipes  or  pipe  bowls 

Manufaaure  from  roughly  shaped  blocks 

151 

1. 

2. 

3. 

ANNEX  III 

MOVEMENT  CERTIFICATES  EUR.1 

Movement  certificates  EUR.1  shall  be  made  out  on  the  form  of  which  a 
specimen  appears  In  this  Annex  .  This  form  shall  be  printed  in  one 
or  more  of  the  languages  In  which  the  Agreement  Is  drawn  up. 
Certificates  shall  be  made  out  In  one  of  these  languages  and  In 
accordance  with  the  provisions  of  the  domestic  law  of  the  exporting 
State  or  territory.  If  they  are  handwritten,  they  shall  be  completed 
In  Ink  and  In capital  letters. 

Each  certificate  shall  measure  210  x  297  mm;  a  tolerance  of  up  to 
minus  5 mm  or  plus  8 mm  In  the  length  may  be  allowed.  The  paper  used 
must  be  white,  sized  for  writing,  not  containing  mechanical  pulp  and 
weighing  not  less  than  25  g/ms.  It  shall  have  a  printed  green 
gull loche  pattern  background  making  any  falsification  by  mechanical 
or  chemical  means  apparent  to  the  eye. 

The  Member  States  of  the  Community  and  the  Faroe  Islands  may  reserve 
the  right  to  print  the  certificates  themselves  or  may  have  them 
printed  by  approved  printers.  In  the  latter  case  each  certificate 
must  inclue  a  reference  to  such  approval.  Each  certificate  must 
bear  the  name  and  address  of  the  printer  or  a  mark  by  which  the 
printer  can  be  identified.  It  shall  also  bear  a  serial  number, 
Identified. 
either 

printed 

which 

not, 

can 

be 

It 

by 

or 

(ui 

J- U» Vw 

F Exporter  iummm  M 

MOVEMENT  CERTIFICATE 

EUR.1 

No A  000.000 

X  Consignee  *am«  n* 

tOpt«n»l) 

2.  Certificat*  used  In  preferential  trade  bet 

and 

(hMii woraorwx» eoitfunu. 

ef csunviet ot erreont. 

4.  Country,  group  of  countries 
or  territory  In which  the 
products  are  considered  as 
originating 

S.  Country,  group  of  countrtea 
or  territory  of  destination 

S.  Transport  détails  i 

7.  Remarks 

t.  Item  number;  Marks 

Number  and  kind  of 

(');  Description  of  goods 

9. 

10.  m 

i 

or  other  mea 
sure  (Utrec, 
m\  etc.) 

, CUSTOMS  ENDORSEMENT 

Declaration  c-enlfieâ 

Export  document  (') 

Form 

_—  No 

Customs  ome* 

Issuing  country  or  territory 

Date 

12.  DECLARATION  BY THE  EXPORTER 

I.  me  undersigned,  declare  that  •J-i-, goods 
describee  above  m en  tne  condnons  requirad 
for  tne  issu*  ot  this  certificat*. 

Place  anc  date 

53 

13.  REQUEST  FOR  VtMRCATION.  to: 

14.  RESULT  OF  VERIFICATION. 

Verification  carried  out  snows  trust  This  ceruicat*  (') 

•

was  issued  by  the  customs  office  indicated 
tne  information  contajnec  therein  is  accurate 

D  does  not  meet  the  requirements  as  :c  «jthenticiry  _.-.: 

accuracy  (see  remarKs  appended). 

Verrf.cii.or.  of  me  authenticity  and  accuracy  of  tnis  certificate 
is requested. 

(Pan*  and oat*; 

(Piaca  anc  sale) 

Stamp 

Sump 

(Signature) 

fStonature) 

(')  msec  x  \r  :->«  appropriait  sex 

NOTES 

Cermcatss  must  not contain erasures  or words  wrttten over one another.  Any  altérations must  be  made  by deleting the  mco-'rct 
particulars and adding any nacaner/  corrections. Any suet) aftafatoi  must  be  mitafled  by me  person  who  completed The  certifi 
cate  anc  endorsed  by the customs authorities  of The issuing country or terrnory. 

No  spaces  musn  be  left  b e o w ri  the  items  entered  on  the  cerBncal*  and  each  Item  must  be  preceded  by  an  item  nurrzzr. 
A hor.zomaJ line  must  be drawn irnmediatery  below  the  last  Kern. Any  unused  space  must  be  struck  through  ir. sucn a manne  as 
to  mave  am/ later  aocttons impoaalbie. 
GocCs  rr.uST be  oescrfped In accordance  with commandai  practice and with  sufficient  detail  to  enaole  them tc  be  .oentifiec 

154 

APPLICATION  FOR  A  MOVEMENT  CERTIFICATE 

1.  Experte*  * - mt  ••>  -na-eai.  ue-aeji 

a.  Con»iç->»«  I N^ 

iu-  aaaraae, eeaawyi (Oeta-naii 

E U R.  1 

N. A  ooo ooo 

Sa*  M IH  • « • * •« a ai ara  fiw-niii..,  uaa 

2.  Application  for  a  certificate  to  be  used  in  préférer-::al  trade 

between 

and 

(inaar- aeerepnat*  caurnnti  grouea a» sewmnaa er awmen* 

4.  Country, group of countries 
or territory  In which the 
products  ana considered  as 
originating 

S.  Country, group  of  countries 
or territory  of des t. nation 

C.  Transpon  details  Ot-a-a-ari 

7.  Remarks 

Item  number:  Menu  and  nuRSbers; Number  and  kind  of 

(');  Description  of  goods 

10.  Invoices 

l'-ouonal) 

or other  mea 
sure  (litres, 
m\  etc.) 

155 

DECLARATION  ft  THE  EXPORTER 

I.  tht  jndersigned.  exporter  of  the  goods  described  overleaf. 

DEC-ARE  mat the goods meet the conditions  required for the iasue of the  attached  certificate 

SPECIFY 

as follows the caxumitances which have enabled these goods  to meet  the above  conditions: 

SUBM!~ 

the  following supporting documents  (') 

UNDE-'AKE  to  submit  at the  request  of  the  appropriai*  authorities, any  supporting  evidence  which  these  authorities  may  --quire 
for  the  purpoaa  of  cssutng  the  an ached  teititVaia,  and  undertake.  If  required  to  agree  to  any  inspecbon  .;:  my 
accounts and to any check  on the  processes of rrwajfacture  of the  above  goods, earned out by the  said authon  ies : 

REQUEST  me  issue  of  the  agauhad  certificate  for  these  goods. 

(Place  anfl  oat a] 

(S»gnatur») 

(')  For  example: import  Ooajrnenta.  movement  certificates.  Invoices,  marwfacturer»  3acia<-*t.on*.  etc..  r»r»rnnc  t=  tn«  pnwucis  isec  in  m*nui.;iura 

or  to  :ne  c-ooai re-exported  S-i  Vw  same  stale. 

156 

ANNEX  IY 

FORy  EUR.2 

1. 

2. 

3. 

Form  EUR.2  shall  be  made  out  on  the  form  of  which  a  specimen  appears 
In  this  Annex  .  This  form  shall  be  printed  In  one  or  more  of  the 
languages  in  which  the  Agreement  is  drawn  up.  Forms  shall  be  made 
out  In  one  of  these  languages  and  In  accordance  with  the  provisions 
of  the  domestic  law of  the  exporting  State  or  territory.  If  they  are 
handwritten,  they  shall  be  completed  In  Ink  and  In capital  letters. 

Each  Form  EUR.2 shall  measure  210  x 297 mm;  a maximum  tolerance  of  up 
to  minus  5  mm  or  plus  8  mm  In  the  length  may  be  allowed.  The  paper 
used  must  be  white,  sized  for  writing,  not  containing  mechanical  pulp 
and  weighing  not  less  than  64  g/mt. 

The  Member  States  of  the  Community  and  the  Faroe  Islands  may  reserve 
the  right  to  print  the  forms  themselves  or  may  have  them  printed  by 
approved  printers.  In  the  latter  case  each  form  must  Include  a 
reference  to  such  approval.  Each  form  must  bear  the  name  and  address 
of  the  printer  or  a  mark  by  which  the  printer  can  be  Identified.  It 
shall  also  bear  a  serial  number,  either  printed  or  not,  by  which  It 
can  be  identIfled. 

FORM  E U R.  2  NO 

2  I  Exporter  Name  it 

d Form  used  in  preferential  trade 

batween r) 

j 3  |  Declaration  by  exporter 

*  I  Consignee  iNene  lu*  address, country 

I.  the  undersigned,  exporter  of  the  gooes  described  : flow. 
declare  that  the  goods  comply  with  the  -esumtments  :. '  the 
completion  of  this form anc  mat  me  goods  have  obtain-;-  the 
status  of  originating  products  wrthm me  provisions  governing 
preferential  trade  show.-, m  bcx  i. 

UJ Place  and  date 

|  6  |  Signature  of  exporter 

Remark: 

j 6  |  Country  ot  origin  (') 

I S j  Country  of  da»t»iuruc:i  (') 

TO J Gross  mesa  (kg) 

I  Manu.  Numbers  of  ci.iiiljiwteait;  Description  of  goods 

*2j  Authority 
(*) 
—'  responsible  for  verification  of  the  declara 

the  exporting  courrtn. 

In 

tion  by  the  exporter 

mart lha  C O J ^ ^S  groups  ex uajertaa  er  terreonaa  concaned  ('I  a *v  to any  nrWuaiajri atreaOy cemeC e i / t rN  eppropnan  autnorniee  p]  The  ic*m  co&rtry et  or-jn  maana 
ary.  group  ?*  countnea  or  terrearjr  aewr*  tat  eaeai  ara  coraaoerac  io  &•  ortgaveng  J*|  The  larm  'country  maana  country  proue  o> coumnaa  or  i«rniory  ef  oaanr«.«&fv 

3 f"58 

I 3j  Request  for  nsrtflcatJon 

The  ve':t•cation  of  The  declaration  by  the  exporter  on  the  front 
of  this  -orm  is  requested  (*) 

0 Result  of  venfkaruon 

Vérification  carried  ou:  snows  mat  (') 
i—t  the  stat*ments  ano  particulars  giv«n  m  this  i ; -r  are 

accurst*. 

•

form  does  not  meet 

this 
accuracy  and  authenticity  (see  remarks  appended 

re j u r e m e n ts  ai 

the 

to 

(Place  and  Oaae) 

19. 

Sump 

(Puce  and  oaiei 

IS. 

Stamp 

(Signature) 

(Signature) 

)  SuDaaouani  «anncaOom  or torma SU*,  t  eMat Se i 
Mernwuer.  ••^••amg  ma auinaneuay «f tie  lenna 

Damae oui ai random ar  * 
end  ma  true  ongr. o* ma good*  in i 

aumonnai  or ma hnpomng  S UM 

OCJOI  a n mn 

:.r*cy  of ma 

(')  Ineen  I n t ra  «pprepnau  Do* 

Instructions  for  the  conajietton  of  form  EUR.  2 

A  form  EUP.. 2  may  be  made  out  only  for  goods  which  m  the  exporting  country  futfii  the  conditions  specified  by  tr>fc  provisions  ;=veming 
the  trade  -^errec  :c  in  box  t.  Thaae  provisions  must  be  studied  earafufy  betor*  the  form  is  completed. 

In  the  case  ot  a  consignment  by  parce»  post  the  exporter  attaches  the  form  to  me  dispatch  note 
in  the  case  ot  •  =ons*gnm*r  oy  letter 
post  he  encloses  tne  form  in  a  r""*'"fJ"  The  reference  "EUR. 2*  and  the  serial  numoer  of  tne  form  should  be  staiea  on  me  customs  green 
JabeJ declaration  Ci  or  on  the  customs  declaration  G2/CP3.  as  appropriate. 

These  instructions  do  not  exarnpt  the  exporter  from  complying  with  any  other  formalities  required  by  customs  or  postal  regulations 

An  exporter  who  uses  this «orra  h  abflged  to  submit  to  the  appropriate  authonbes  any  supporting  evidence  which  they  may  require  and  to 
to  any  inspection  by them  of  res accounts  and  of  the  processes  of  manufacture  of  the  goods  described  in  box  * 1 of  this  fc-'-n 

159 

AUKLUL__JL 

SPECIMEN 

IMPRESSION  OF  THE  STAMP  MENTIONED 

IN 

ARTICLE  1 3,  PARAGRAPH  3f&> 

30  mm 

(1) 

Initials or coat of arms of the exporting  State or  territory 

(2) 

Such  Information  as  Is  necessary  for  the  Identification  of  the 
approved  exporter. 

1 CO 

ANNEX  VI 

LIST  OF  PRODUCTS  REFERRED  TO 

IN  ARTICLE  31  WHICH  ARE  TEMPORARILY 

EXCLUDED  FROM  THE  SCOPE  OF  THIS  PROTOCOL 

HS  heading  No 

Description  of  product 

ex  2737 

Oils 
in  which  the  weight  of  the  aromatic  constituents  exceeds  that  of  the 
non-aromatic  constituents,  being  oils  similar  to  mineral  oils  obtained  by  distil 
lation  of  high  temperature  coal  tar,  of  which  more  than  65  Vc by  volume  distilis  at 
a  temperature  of  up  to  250 *C  (including  mixtures  of  petroleum  spirit  and 
benzole),  for  use  as  power  of  heating  fuels 

2709  io  2715 

Mineral  oils  and  producu  of  their  distillation ;  bituminous  substances:  mineral 
waxes 

ex  29:1 

Acylic  hydrocarbon  for  use  as  power  or  heating  fuels 

Cvclancs  and  cyclenes  (other  than  azulenes),  benzene,  toluene,  xylenes,  for  use  as 
power  or  heating  fuels 

Lubricating  preparations  containing  petroleum  oils  or  oils  obtained  from  bitu 
minous  minerals,  provided  they  represent  less  than  70  %  by  weight 

.Artificial  waxes  and  prepared  waxes  with  a  basis  of  paraffin,  petroleum  waxes, 
waxes  obtained  from  bituminous  minerals,  siack  wax  or  scale  wax 

Prepared  additives  for  lubricating  oil.  containing  petroleum  oils  or  oils  obtained 
from  bituminous  minerals 

ex  3*:« 

ex  381! 

J.61 

Protocol No 4 
concerning  agricultural  products subject to special  provisions applicable  to  imports 

In accordance  with Article  17 of this Agreement, the European  Economic Community grants to products 
originating  in and coming  from the Faroe  Islands the fol lowing  tariff quotas: 

Article 1 

CN Code 

Description 

Rate  of duty  Tariff quota 

TQ in tons 
reference 
ceiling R.C. 

0204 

Meat of sheep  or goats, fresh, chilled  or  frozen 

0206 80 99 

Edible offal of sheep and goats, fresh or chilled 

0206  90 99 

Edible offal  of sheep and goats, frozen 

0210  90 11 

Meat of sheep or goats, salted,  in brine, dried  or  smoked 
with bone in 

20 T  (1) 

0210 90 19 

Meat of sheep  or goats, salted, in brine, dried  or 
smoked, boneless 

0210 90 60 

Edible meat offal of sheep or goats, salted, in brine, 
dried  or smoked 

ex  1601 

Sausages and  similar products  of meat, meat offal  or 
blood;  food  preparations  based  on these products: 

- Of  sheep and  goats 

ex  1602 

Other prepared  or preserved  meat, meat offal  or blood: 

- Of sheep and  goats 

2309  10 11  Pet food 

2309  90 41  Fish feed 

1000 T 

5000 T 

(1) This quota will be  implemented  in the  framework of the autonomous rjegime established 

.sQi 

by Counojil Regulation  (EEC) No 3643/85. 

to 

Article 2 

In accordance with Article 5 and Annex II of this 
Agreement, the Faroe Islands shall grant freedom of 
tariffs and duties to goods of EEC origin, falling 
within the Chapters 1 - 24 in the Harmonized System, 
with the following exceptions: 

0204 

Meat of sheep or goats, fresh, 
chilled or frozen. 

0206 80 99 

Other edible offal, fresh and chilled 
of sheep and goats. 

0206 90 99 

Other edible offal, frozen, of sheep 
and goats. 

0210 90 11 

Meat, salted, in brine, dried and 
smoked, of sheep and goats, with bone 
in. 

0210 90 60 

Offal, of sheep and goats. 

0210 90 90 31-40. Edible flours and meals of meat 

and meat offal of sheep and goats. 

0401 

0402 

0403 

ex 1601 

ex 1602 

Milk and cream, not concentrated nor 
containing added sugar or other 
sweetening matter 

Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter. 

Buttermilk, curdled milk and cream, 
yogurt, kephir and other fermented or 
acidified milk and cream, whether or 
not concentrated or containing added 
sugar or other sweetening matter or 
flavoured or containing added fruit, 
nuts or cocoa. 

Sausages and similar products of 
meat, meat offal or blood of sheep 
and goats; food preparations based on 
these products of sheep and goats. 

Other prepared or preserved meat, 
meat offal or blood, of sheep and 
goats. 

J €3 

DECLARATIONS 

Declaration by the European Economic Community concerning 
Article 23 (1) of the Agreement 

The European Economic Community declares that, in the context of 
the autonomous implementation of Article 23 (1) of the Agreement 
which is incumbent on the Contracting Parties, it will assess any 
practices contrary to that Article on the basis of criteria 
arising from the application of the rules of Articles 85, 86, 90 
and 92 of the Treaty establishing the European Economic 
Community. 

Declaration by the European Economic Community concerning the 
regional application of certain provisions of the Agreement 

The European Economic Community declares that the application of 
any measures it may take under Articles 23, 24, 25 or 26 of the 
Agreement, in accordance with the procedure and under the 
arrangements set out in Article 27, or under Article 28 may be 
limited to one of its regions by virtue of Community rules. 

JOINT DECLARATION CONCERNING THE REVIEW OF THE TRADE AGREEMENT IN 
KEEPING WITH THE DEVELOPMENT OF EEC-EFTA TRADE RELATIONS 

If the Community  - upon the conclusion of new agreements or 
arrangements between the Community and the Member States of EFTA 
in the context of the establishment of a European Economic Area -
grants concessions to the EFTA countries going beyond those 
granted to the Faroe Islands in areas covered by this Agreement, 
the Community will, upon request from the Faroe Islands, consider 
in a positive spirit, case-by-case, to what extent and on what 
basis corresponding concessions could be offered to the Faroe 
Islands. 

If agreements or arrangements are concluded between the Faroe 
Islands and the Member States of EFTA whereby the Faroe Islands 
grant concessions to EFTA countries going beyond those granted to 
the Community  in areas covered by this Agreement, the Faroe 
Islands will, upon request from the Community, consider in a 
positive spirit, case-by-case, to what extent and on what basis 
corresponding concessions could be offered to the Community. 

Ui 

Exchange of letters on mutual assistance 

Draft letter from the Head of the delegation of Denmark and the 
Faroe Islands 

Sir 

I have the honour to confirm that the Government of Denmark and 
the Home Government of the Faroe Islands are prepared to conclude 
an agreement with the European Economic Community on mutual 
administrative assistance in customs matters as soon as such an 
agreement has been concluded with one or more of the Member 
States of the European Free Trade Association.  I also confirm 
that the agreement on mutual administrative assistance in customs 
matters to be concluded between the European Economic Community 
and the Government of Denmark and the Home Government of the 
Faroe Islands shall be based upon the agreement or agreements 
concluded between the European Economic Community and one or more 
of the Member States of the European Free Trade Association. 

Please accept, Sir, the assurance of my highest consideration. 

(S) 

Head of the delegation of Denmark and 

the Faroe Islands 

Draft letter from the Head of the delegation of the European 
Economic Community 

Sir, 

In your letter of today's date you inform me as follows: 

"I have the honour to confirm that the Government of Denmark and 
the Home Government of the Faroe Islands are prepared to conclude 
an agreement with the European Economic Community on mutual 
administrative assistance in customs matters as soon as such an 
agreement has been concluded with one or more of the Member 
States of the European Free Trade Association.  I also confirm 
that the agreement on mutual administrative assistance in customs 
matters to be concluded between the European Economic Community 
and the Government of Denmark and the Home Government of the 
Faroe Islands shall be based upon the agreement or agreements 
concluded between the European Economic Community and one or more 
of the Member States of the European Free Trade Association. 

Please accept, Sir, the assurance of my highest consideration. 

I have the honour to acknowledge receipt of your letter. 

Please accept, Sir, the assurance of my highest consideration. 

(S) 

Head of the delegation of the 
European Economic Community 

165 

ISSN 0254-1475 

COM(91) 323 final 

DOCUMENTS 

EN 

02 

Catalogue number : CB-CO-91-368-EN-C 

ISBN 92-77-75271-8 

Office for Official Publications of the European Communities 
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