Commission Regulation (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia
Date: 1992-01-22
Institutions: European Commission
Subjects: Yugoslavia, certificate of origin, originating product, republic













EUR-Lex - 31992R0343 - EN






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31992R0343

Commission Regulation (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia  


Official Journal L 038 , 14/02/1992 P. 0001 - 0065 





COMMISSION REGULATION (EEC) No 343/92  of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of  Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and MacedoniaTHE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Regulation (EEC) No 3567/91 of 2 December 1991 on the tariff arrangements applicable to imports into the Community of products originating in the Republics of Bosnia-Hercegovina, Croatia, Macedonia and Slovenia (1), and in  particular Article 5 thereof,  Whereas, as regards the products referred to in the abovementioned Regulation, rules should be established to define the conditions in which they acquire the character of originating products, the mode of proof and the terms as to verification thereof,  following the procedure laid down in Article 14 of Council Regulation (EEC) No 802/68 of 27 June 1968 concerning the common definition of the concept of the origin of goods (2),  Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Origin,  HAS ADOPTED THIS REGULATION TITLE I DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS Article 1  Origin criterion For the purpose of implementing the provisions concerning tariff preferences granted by the Community  to certain products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia, hereinafter  referred to as 'a beneficiary Republic', the following products shall be considered as:  (a)  products originating in a beneficiary Republic:  (i)  products wholly obtained in that beneficiary Republic;   (ii) products obtained in that beneficiary Republic, in the manufacture of which products other than those wholly obtained in that beneficiary Republic are used, provided that the said products have undergone sufficient working or processing within the  meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Regulation, originate in the Community, provided they undergo, in the beneficiary Republic concerned, working or processing which exceeds the  insufficient working or processing listed in Article 3 (3);  (b) products originating in the Community:  (i) products wholly obtained in the Community;   (ii) products obtained in the Community, in the manufacture of which products other than those wholly obtained in the Community are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3.  This condition shall not apply, however, to products which, within the meaning of this Regulation, originate in a beneficiary Republic, provided they undergo, in the Community, working and processing which exceeds the insufficient working or processing  listed in Article 3 (3).  Article 2  Wholly obtained products 1.  The following shall be considered as wholly obtained either in the beneficiary Republic concerned or in the Community:  (a)  mineral products extracted from their soil or from their seabed;  (b) vegetable products harvested there;  (c) live animals born and raised there;  (d) products from live animals raised there;  (e) products obtained by hunting or fishing conducted there;  (f) products of sea fishing and other products taken from the sea by their vessels;  (g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);  (h) used articles collected there fit only for the recovery of raw materials;  (i) waste and scrap resulting from manufacturing operations conducted there;  (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 a Member State or in the beneficiary Republic concerned,  - which sail under the flag of a Member State or of the beneficiary Republic concerned,  - which are owned to an extent of at least 50 % by nationals of the Member States and the beneficiary Republic or by a company with its head office in a Member State or in the beneficiary Republic of which the manager, managers, Chairman of the board of  directors or of the supervisory board, and the majority of the members of such a board, are nationals of the Member States or the beneficiary Republic and of which, in addition in the case of  partnerships or limited companies, at least half the capital  belongs to the Member States or the beneficiary Republic or to public bodies or nationals of the Member States or of the beneficiary Republic,  - of which the captain and officers are all nationals of the Member States or of the beneficiary Republic concerned,  - of which at least 75 % of the crew are nationals of the Member States or of the beneficiary Republic concerned.  3.  The terms 'the Community' and 'the beneficiary Republic' shall also cover their territorial waters. 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  State or Republic to which they belong, 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 those in which all the non-originating materials used in its  manufacture are classified, subject to the provisions of paragraphs 2 and 3.  The expressions 'chapters' and 'headings' used in this Regulation shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the harmonized commodity description and coding system (hereinafter referred to as the  'harmonized system' or 'HS').  The expression 'classified' shall refer to the classification of a product or material under a particular heading.  2.  For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 1.  (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 a beneficiary Republic, the value added by the working or processing shall correspond to the ex-works price  of the product obtained, less the customs value of third-country materials imported into the territory concerned.   (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 the materials in the  territory concerned.  Where the value of the originating materials used needs to be established, the first subparagraph of (b) shall be applied 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 meaning 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  operations);  (b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles, washing, painting, cutting-up);  (c) (i)  changes of packaging and breaking up and assembly of consignments;   (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards etc., and all other simple packaging operations;  (d) affixing marks, labels and other like distinguishing signs on products or their packaging;  (e) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Regulation to enable them to be considered as originating either in the beneficiary Republic  concerned or in the Community;   (f) simple assembly of parts of articles to constitute a complete article;  (g) a combination of two or more operations specified in subparagraphe (a) to (f);  (h) slaughter of animals.  Article 4  Neutral elements In order to determine whether goods originate in a beneficiary Republic or in the Community it shall not be necessary to establish whether the electrical power, fuel, plant and equipment, and machines and tools used to obtain such goods 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 goods originate in third countries 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.  Article 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-originating articles does not exceed 15 % of the ex-works price of the set.  Article 7  Direct transport 1.  The preferential treatment applies only to originating products or materials which are transported between the territory of the Community and that of the beneficiary Republic concerned without entering any other territory. However, goods originating  in the beneficiary Republic or in the Community and constituting one single consignment which is not split up may be transported through territory other than that of the Community and the beneficiary Republic concerned 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.  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 covering the passage through the country of transit; or (b) 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 their embarkation or disembarkation, identifying the ships used,   - certifying the conditions under which the goods remained in the transit country;  (c) or failing 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 beneficiary Republic concerned.  If originating goods exported from the Community or the beneficiary Republic to another country are returned, they must be considered as non-originating 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 or while being exported.   TITLE II PROOF OF ORIGIN Article 9  Movement certificate EUR.1 Evidence of originating status of products, within the meaning of this Regulation, shall be given by a movement certificate EUR.1, a specimen of which appears in Annex III to this Regulation.  Article 10  Procedure for the issue of certificates 1.  A movement certificate EUR.1 shall be issued only on application having been made in writing by the exporter or, under the exporter's responsiblity, his authorized representative. Such application shall be made on a form, a specimen of which appears  in Annex III, which shall be completed in accordance with this Regulation.  Applications for movement certificates EUR.1 must be preserved for at least two years by the customs authorities of the exporting Member State or beneficiary Republic.  2.  The exporter or his representative shall submit with his request any appropriate supporting document proving that the products to be exported are such as to qualify for the issue of a movement certificate EUR.1.  He shall undertake to submit, at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and  shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above products carried out by the said authorities.  Exporters must keep for at least two years the supporting documents referred to in this paragraph.  3.  A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing the tariff preferences.  4.  The movement certificate EUR.1 shall be issued by the customs authorities of the exporting Member State or beneficiary Republic, if the goods can be considered originating products within the meaning of this Regulation.   5.  In cases where the goods are considered originating products within the meaning of Article 1 (a) (ii), last sentence, or (b) (ii), last sentence, 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 Member State of beneficiary Republic.  6.  Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the tariff preferences, it shall be the responsibility of the customs authorities of the exporting Member State or beneficiary Republic to take any  steps necessary to verify the origin of the goods and to check the other statements on the certificate.  7.  For the purpose of verifying whether the conditions stated in paragraphs 4 and 5 have been met, the customs authorities of the exporting Member State or beneficiary Republic 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 Member State or beneficiary Republic to ensure that the forms referred to in Article 9 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 Member State or beneficiary Republic 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.  11.  In the case of the Republics of Bosnia-Hercegovina and Macedonia, references to 'the customs authorities' in this and following Articles shall be understood to refer to the Chambers of Economy, as long as the Chambers of Economy in those Republics  carry out the functions concerned.   Article 11  Issue of EUR.1 retrospectively 1.  In exceptional circumstances a movement certificate EUR.1 may also be issued after exportation of the products to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances.  In this case the certificate shall bear a special reference to the conditions under which it was issued.  2.  For the implementation of paragraph 1, the exporter must in the application:  -  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.  3.  The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.  4.  Certificates issued retrospectively must be endorsed with one of the following phrases:  - EXPEDIDO A POSTERIORI - UDSTEDT EFTERFOELGENDE - NACHTRAEGLICH AUSGESTELLT - AAÊAEÏÈAAÍ AAÊ ÔÙÍ ÕÓÔAAÑÙÍ - ISSUED RETROSPECTIVELY - DÉLIVRÉ A POSTERIORI - RILASCIATO A POSTERIORI - AFGEGEVEN A POSTERIORI - EMITIDO A POSTERIORI.  5.  The endorsement referred to in paragraph 4 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 following words:  - DUPLICADO - DUPLIKAT - ÁÍÔÉÃÑÁOEÏ - DUPLICATE - DUPLICATA - DUPLICATO - DUPLICAAT - SEGUNDA VIA.  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 EUR.1 certificate, shall take effect a from that date.  Article 13  Replacement of certificates It shall at any time be possible to replace one or more movement certificates EUR.1 by one or more other movement certificates EUR.1 provided that this is done at the customs office where the goods are located.  Article 14  Validity of movement certificates EUR.1 1.  A movement certificate EUR.1 which is submitted within five months of the date of issue by the customs authorities of the exporting Member State or beneficiary Republic, to the customs authorities of the importing Member State or beneficiary  Republic where the products are entered.  2.  A movement certificate EUR.1 which is submitted to the customs authorities of the importing Member State or beneficiary Republic 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 certificate 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 Member State or beneficiary Republic may accept the certificates where the products have been submitted to them before the said final date.   Article 15  Exhibitions 1.  Products sent from a beneficiary Republic for exhibition in another country and sold after the exhibition for importation into the Community, and products sent from the Community for exhibition in another country and sold after the exhibition for  importation into a beneficiary Republic, shall benefit from the tariff preferences or from the cumulation arrangements, on condition that the goods meet the requirements of this Regulation entitling them to be recognized as originating in the Community  or in the beneficiary Republic concerned 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 beneficiary Republic 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 beneficiary Republic or in the Community;  (c) the products have been consigned during the exhibition or immediately thereafter to the beneficiary Republic or to the Community in the state in which there 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 exhibition.  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 16  Submission of certificates Movement certificates EUR.1 shall be submitted to the customs authorities in the importing Member State or beneficiary Republic, in accordance with the procedures laid down by the Member State or Republic. 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 tariff preferences.  Article 17  Importation by instalments Without prejudice to Article 3 (3), 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 18  Preservation of certificates Movement certificates EUR.1 shall be preserved by the customs authorities of the importing Member State or beneficiary Republic in accordance with the rules in force in that Member State or Republic.  Article 19  Form EUR.2 1.  Notwithstanding Article 9, the evidence of originating status, within the meaning of this Regulation, for consignments containing only originating products and whose value does not exceed ECU 3 000 per consignment, shall be given by a form EUR.2, a  specimen of which appears in Annex IV to this Regulation.  2.  The form EUR.2 shall be completed and signed by the exporter or, under the exporter's responsibility, by his authorized representative in accordance with this Regulation. If the goods contained in the consignment have already been subject to  verification in the exporting country by reference to the definition of the concept of originating products, the exporter may refer to this check in the 'remarks' box of form EUR.2.  3.  A form EUR.2 shall be completed for each consignment.  4.  These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.  5.  The exporter who made out the form EUR.2 shall submit at the request of the customs authorities of the exporting Member State or beneficiary Republic all supporting documents concerning the use of this form.   Article 20  Discrepancies The discovery of slight discrepancies between the statements made in the movement certificate EUR.1 or 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  goods shall not ipso facto render the document null and void if it is duly established that the movement certificate EUR.1 or the form EUR.2 does correspond to the goods submitted.  Article 21  Exemptions from proof of origin 1.  The following originating products within the meaning of this Regulation shall, on importation into the Community, benefit from the tariff preferences without it being necessary to produce documents referred to in Article 9 or in Article 19:  (a)  products sent as small packages from private persons to private persons, provided that the value of the products does not exceed ECU 215;  (b) products forming part of travellers' personal luggage, provided that the value of the products does not exceed ECU 600.  2.  These provisions shall be applied only when such products are not imported by way of trade and have been declared as meeting the conditions required for the application of the tariff preferences, and where there is no doubt as to the veracity of  such declaration.  3.  Importations 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 importations by way of trade if it is evident from the nature and quantity of the  products that no commercial purpose is in view.  TITLE III METHODS OF ADMINISTRATIVE COOPERATION Article 22  Communication of stamps The beneficiary Republics shall send to the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of these certificates.  The Commission shall forward this information to the customs authorities of the Member States.  Movement certificates EUR.1 shall be accepted for the purpose of applying preferential treatment from the date on which the information is received by the Commission.  Movement certificates EUR.1 presented to the customs authorities of the importing Member State before this date be accepted in conformity with the Community legislation.  Article 23  Verification of movement certificates EUR.1 and of forms EUR.2 1.  Subsequent verifications of EUR.1 certificates and of forms EUR.2 shall be carried out at random or whenever the customs authorities of the importing Member State or beneficiary Republic have reasonable doubts as to the authenticity of the document  or the accuracy of the information regarding the true origin of the goods in question.  2.  In order to ensure the proper application of this Regulation, the beneficiary Republics and the Member States of the Community shall assist each other, through their respective customs administrations in checking the authenticity of movement  certificates EUR.1 and forms EUR.2 and the accuracy of the information concerning the actual origin of the products concerned.  3.  For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Member State or beneficiary Republic shall return the EUR.1 certificate or form EUR.2 or a photocopy thereof to the customs authorities of the  exporting country, giving, where appropriate, the reasons of substance or form for an inquiry.  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, in support of the request for verification, any documents and information that have been obtained  suggesting that the particulars given on the said certificate or the said form are inaccurate.  If the customs authorities of the importing Member State decide to suspend the tariff preferences specified in Article 1 while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary  measures judged necessary.   4.  The customs authorities of the importing Member State shall be informed of the results of the verification within a maximum of six months. These results must be such as to make it possible to determine whether the documents returned pursuant to  paragraph 3 apply to the products actually exported, and whether these products were, in fact, eligible to benefit from the tariff preferences.  If in cases of reasonable doubt there is no reply within six months of the date of the verification request, or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the  products, the requesting authorities shall refuse, except in the case of force majeure or exceptional circumstances, any benefit from the preferential treatment.  5.  For the purpose of the subsequent verification of EUR.1 certificates, the customs authorities of the exporting country must keep copies of the certificates, as well as any export documents referring to them, for at least two years.  TITLE IV PROVISIONS APPLICABLE TO CEUTA AND MELILLA Article 24  Application of this Regulation 1.  The term 'Community' used in this Regulation does not cover Ceuta or Melilla. The term 'products originating in the Community' does not cover products originating in Ceuta and Melilla.  2.  Titles I to III and Title V shall apply mutatis mutandis to products originating in Ceuta and Melilla, subject to the particular conditions set out in Article 25.  Article 25  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:  (a)  products wholly obtained in Ceuta and Melilla:  (i)  products wholly obtained in Ceuta and Melilla;    (ii) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (i) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This  condition shall not apply, however, to products which, within the meaning of this Regulation, originate in the Community or in a beneficiary Republic provided they undergo, in Ceuta and Melilla, working or processing which exceeds the insufficient  working or processing set out in Article 3 (3);  (b) products originating in a beneficiary Republic:  (i) products wholly obtained in that beneficiary Republic;   (ii) products obtained in that beneficiary Republic in the manufacture of which products other than those referred to in (i) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This  condition shall not apply, however, to products which, within the meaning of this Regulation, originate in Ceuta and Melilla or the Community provided they undergo, in the beneficiary Republic concerned, working or processing which exceeds the  insufficient working or processing set out in Article 3 (3); 3.  Ceuta and Melilla shall be considered as a single territory.  4.  The exporter or his authorized representative shall enter the name of the beneficiary Republic concerned and 'Ceuta and Melilla' in box 2 of the movement certificates EUR.1.  In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of EUR1. certificates.   5.  The Spanish customs authorities shall be responsible for the application of this Regulation in Ceuta and Melilla.  TITLE V FINAL PROVISIONS Article 26  Petroleum products The products set out in Annex V shall be temporarily excluded from the scope of this Regulation. Nevertheless, Titles II to IV shall apply, mutatis mutandis, to these products.  Article 27  Transitional measures Without prejudice to Article 16, for a period of six months from the date of entry into force of this Regulation, there may be produced, in respect of products referred to in Council Regulation (EEC) No 3567/91 which on 15 November 1991 were either in  transit or being held in the Community in customs warehouses or free zones, movement certificates EUR.1 issued in accordance with Article 11, together with documentary evidence of direct transport.  Article 28  Entry into force This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.  It shall apply from 15 November 1991.  This Regulation shall be binding in its entirety and directly applicable in all Member States.  Done at Brussels, 22 January 1992 For the Commission Christiane SCRIVENER Member of the Commission (1) OJ No L 342, 12. 12. 1991, p. 1.  (2) OJ No L 148, 28. 6. 1968, p. 1.    ANNEX I   NOTES  Foreword These notes shall apply, where appropriate, to all products manufactured 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 (1).  Note 1 1.1.  The list in Annex II contains some products which do not benefit from tariff preferences but which may be used in the manufacture of products which do benefit.  1.2. 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 column 3. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as  described in column 2.  1.3. 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 column 3 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. 1.4. 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 column 3. Note 2 2.1. The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations. However, see Note 3.5 below.  2.2. The term 'material' covers any ingredient, raw material, component or part, etc., used in the manufacture of the product.  2.3. The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.  2.4. The term 'goods' covers both materials and products.  Note 3 3.1. In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of heading' rule set out in Article 3 (1) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in  the rule in column 3.  3.2. The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.  3.3. Where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression  'manufacture from materials of any heading, including other materials of heading No . . .' means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may  be used.   3.4. If a product made from non-originating materials which has acquired originating status during manufacture by virture of the change of heading rule or its own list rule is used as a material in the process of manufacture of another product, then  the rule applicable to the product in which it is incorporated does not apply to it.  For example:  An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from 'other alloy steel roughly shaped by forging' of heading No 7224.  If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for  the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.  3.5. Even if the change of heading rule or the other rules contained in the list are satisfied, a product shall not acquire originating status if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (3).  3.6. The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products  which are classified by virtue of general rule 3 for the interpretation of the harmonized system, the unit of qualification shall be determined in respect of each item in the set: this provision is equally applicable to sets of headings No 6308, No 8206  and No 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,   - 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 product 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-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.  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.  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-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such  cases, the starting material would normally be at the stage before yarn - that is the fibre stage.  See also Note 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-originating materials used may never  exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.  Note 5 5.1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, the term 'natural fibres'  includes fibres that have been carded, combed or otherwise processed but not spun.  5.2. The term 'natural fibres' includes horsehair of heading No 0503, silk of heading No 5002 and No 5003 as well as the wool fibres, fine or coarse animal hair of heading No 5101 to No 5105, the cotton fibres of heading No 5201 to No 5203 and the other  vegetable fibres of heading No 5301 to No 5305.  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 No 5501 to No 5507.  Note 6 6.1. In the case of the products classified within those headings in the list to which a reference is made to this Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which,  taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).   6.2. However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials.  The following are the basic textile materials:  - silk,  - wool,  - coarse animal hair,  - fine animal hair,  - horsehair,  - cotton,  - paper-making materials and paper,  - flax,  - true hemp,  - jute and other textile bast fibres,  - sisal and other textile fibres of the genus Agave,  - coconut, abaca, ramie and other vegetable textile fibres,  - synthetic man-made filaments,  - artificial man-made filaments,  - synthetic man-made staple fibres,  - artificial man-made staple fibres.  For example:  A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from  chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.  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 textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided  the weight conditions are met.  6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.  6.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of  plastic film, this tolerance is 30 % in respect of this strip.   Note 7 7.1. In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials, with the exception of linings and interlinings which do not satisfy the rule set out in the list in column 3 for the made up  products concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex works price of the product.  7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 4.3.  7.3. In accordance with Note 4.3, any non-originating 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 textile materials.  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-originating materials incorporated.   ANNEX II   LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS   HS heading No  Description of product  Working or processing carried out on non-originating materials that confers originating status (1) (2) (3)  0201  Meat of bovine animals, fresh or chilled  Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202  0202  Meat of bovine animals, frozen  Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201  0206  Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen  Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205  0210  Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal  Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207   0302 to 0305  Fish, other than live fish   Manufacture in which all the materials of Chapter 3 used must already be originating   0402,  0404 to 0406  Dairy products  Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402  0403  Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa  Manufacture in which:  - all the materials of Chapter 4 used must already be originating,  -any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  0408  Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter  Manufacture from materials of any heading except birds' eggs of heading No 0407   ex 0502  Prepared pigs', hogs' or boars' bristles and hair  Cleaning, disinfecting, sorting and straightening of bristles and hair  ex 0506  Bones and horn-cores unworked  Manufacture in which all the materials of Chapter 2 used must already be originating   0710 to 0713  Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711  Manufacture in which all the vegetable materials used must already be originating  (1)  (2)  (3)  ex 0710  Sweet corn (uncooked or cooked by steaming or boiling in water), frozen  Manufacture from fresh or chilled sweet corn  ex 0711  Sweet corn, provisionally preserved  Manufacture from fresh or chilled sweet corn   0811  Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:     - Containing added sugar  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product    - Other  Manufacture in which all the fruit or nuts used must already be originating  0812  Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption  Manufacture in which all the fruit or nuts used must already be originating  0813  Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter  Manufacture in which all the fruit or nuts used must already be originating  0814  Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions  Manufacture in which all the fruit or nuts used must already be originating   ex Chapter 11  Products of the milling industry; malt, starches; inulin; wheat gluten, except for heading No ex 1106  Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must already be originating  ex 1106  Flour and meal of the dried, shelled leguminous vegetables of heading No 0713  Drying and milling of leguminous vegetables of heading No 0708   1301  Lac; natural gums, resins, gum-resins and balsams  Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product  ex 1302  Mucilages and thickeners derived from vegetable products, modified  Manufacture from non-modified mucilages and thickeners   1501  Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:     - Fats from bones or waste  Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506    - Other  Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207   1502  Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:     - Fats from bones or waste  Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  1504  Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:     -Solid fractions of fish oils and fats and oils of marine mammals  Manufacture from materials of any heading including other materials of heading No 1504    - Other  Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating  ex 1505  Refined lanolin  Manufacture from crude wool grease of heading No 1505  1506  Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:     - Solid fractions  Manufacture from materials of any heading including other materials of heading No 1506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  ex1507 to 1515  Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:     -Solid fractions, except for that of Jojoba oil  Manufacture from other materials of heading Nos 1507 to 1515    -Other, except for:  - Lung oil; myrtle wax and Japan wax -Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption  Manufacture in which all the vegetable materials used must already be originating  ex 1516  Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared  Manufacture in which all the animal and vegetable materials used must already be originating  ex 1517  Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515  Manufacture in which all the vegetable materials used must already be originating  ex 1519  Industrial fatty alcohols having the character of artificial waxes  Manufacture from materials of any heading including fatty acids of heading No 1519   1601  Sausages and similar products, of meat, meat offal or blood; food preparations based on these products  Manufacture from animals of Chapter 1  1602  Other prepared or preserved meat, meat offal or blood  Manufacture from animals of Chapter 1   1603  Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates  Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating  1604  Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs  Manufacture in which all the fish or fish eggs used must already be originating  1605  Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved  Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating   ex 1701  Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1702  Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:     -Chemically pure maltose and fructose  Manufacture from materials of any heading including other materials of heading No 1702    -Other sugars in solid form, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product    - Other  Manufacture in which all the materials used must already be originating  ex 1703  Molasses resulting from the extraction or refining of sugar, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1704  Sugar confectionery (including white chocolate), not containing cocos  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   1806  Chocolate and other food preparations containing cocoa  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   1901  Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos  0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:     - Malt extract  Manufacture from cereals ofChapter 10    - OtherManufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   1902  Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared  Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating  1903  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  Manufacture from materials of any heading except potato starch of heading No 1108  1904  Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:     - Not containing cocoa    - Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared  Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos 2001, 2004 and 2005 and uncooked, boiled or steamed sweet corn, frozen, of heading No 0710 may not be used    - Other  Manufacture in which:  -all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product    - Containing cocoa  Manufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1905  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsManufacture from materials of any heading, except those of Chapter 11   2001  Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid  Manufacture in which all the fruit, nuts or vegetables used must already be originating  2002  Tomatoes prepared or preserved otherwise than by vinegar or acetic acid  Manufacture in which all the tomatoes used must already be originating  2003  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid  Manufacture in which all the mushrooms or truffles used must already be originating  2004 and 2005  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen  Manufacture in which all the vegetables used must already be originating  2006  Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  2007  Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter  Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product   2008  Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:     -Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen  Manufacture in which all the fruit and nuts used must already be originating    -Nuts, not containing added sugar or spirits  Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product    - Other  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  ex 2009  Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ex 2101  Roasted chicory and extracts, essences and concentrates thereof  Manufacture in which all the chicory used must already be originating  ex 2103  -Sauces and preparations therefor; mixed condiments and mixed seasonings  Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used    -Prepared mustard  Manufacture from mustard flour or meal  ex 2104  -Soups and broths and preparations therefor  Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005    -Homogenized composite food preparations  The rule for the heading in which the product would be classified in bulk shall apply  ex 2106  Sugar syrups, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product   2201  Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow  Manufacture in which all the water used must already be originating  2202  Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except  for pineapple, lime and grapefruit juices) must already be originating  ex 2204  Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol  Manufacture from other grape must   2205 ex 2207,  ex 2208 and ex 2209   The following, containing grape materials:  Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture  of beverages; vinegar  Manufacture from materials of any heading, except grapes or any material derived from grapes  ex 2208  Whiskies of an alcoholic strength by volume of less than 50 % vol  Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product   ex 2303  Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight  Manufacture in which all the maize used must already be originating  ex 2306  Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil  Manufacture in which all the olives used must already be originating  2309  Preparations of a kind used in animal feeding  Manufacture in which all the cereals, sugar or molasses, must or milk used must already be originating   2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating  ex 2403  Smoking tobacco  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating   ex 2504  Natural crystalline graphite, with enriched carbon content, purified and ground  Enriching of the carbon content, purifying and grinding of crude crystalline graphite  ex 2515  Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm  ex 2516  Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm  ex 2518  Calcined dolomite  Calcination of dolomite not calcined   ex 2519  Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia  Manufacture in which all the materials used are classified in a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used  ex 2520  Plasters specially prepared for dentistry  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 2524  Natural asbestos fibres  Manufacture from asbestos concentrate  ex 2525  Mica powder  Grinding of mica or mica waste  ex 2530  Earth colours, calcined or powdered  Calcination or grinding of earth colours  ex 2707  Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of  up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels  These are Annex V products  2709 to 2715  Mineral oils and products of their distillation; bituminous substances; mineral waxes  These are Annex V products  ex Chapter 28  Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 2811  Sulphur trioxide  Manufacture from sulphur dioxide  ex 2833  Aluminium sulphate  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex Chapter 29  Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 2901  Acyclic hydrocarbons for use as power or heating fuels  These are Annex V products  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  These are Annex V products  ex 2905  Metal alcoholates of alcohols of this heading and of ethanol or glycerol  Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product   2915  Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives  Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product  ex 2932  - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product    - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any heading   2933  Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts  Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product  2934  Other heterocyclic compounds  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product   ex Chapter 30  Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  3002  Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:     -Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    - Other:     - Human blood  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    - Animal blood prepared for therapeutic or prophylactic uses  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    -Blood fractions other than antisera, haemoglobin and serum globulin  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    -Haemoglobin, blood globulin and serum globulin  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    - Other  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    3003 and 3004  Medicaments (excluding goods of heading No 3002, 3005 or 3006)  Manufacture in which:  - all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and - the value of all the materials used does not exceed 50 % of the ex-works price of the product   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 product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 3105  Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except  for:  - Sodium nitrate - Calcium cyanamide - Potassium sulphate - Magnesium potassium sulphate  Manufacture in which:  -all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex Chapter 32  Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 3201 and 3205, for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 3201  Tannins and their salts, ethers, esters and other derivatives  Manufacture from tanning extracts of vegetable origin  3205  Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes (1)  Manufacture from materials of any heading, except heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex-works price of the product   ex Chapter 33  Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  3301  Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential  oils; aqueous distillates and aqueous solutions of essential oils  Manufacture from materials of any heading, including materials of a different 'group' (2) within this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product     ex Chapter 34  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a  basis of plaster; except for heading Nos ex 3403 and ex 3404, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 3403  Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight  These are Annex V products  ex 3404  Artificial waxes and prepared waxes:     - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  These are Annex V 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,  -materials of heading No 3404.  However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product   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  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  3505  Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:     - Starch ethers and esters  Manufacture from materials of any heading, including other materials of heading No 3505     - Other  Manufacture from materials of any heading, except thoseof heading No 1108  ex 3507  Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   Chapter 36  Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product   ex Chapter 37  Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product   (1)  (2)  (3)    3701  Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs  Manufacture in which all the materials used are classified in a heading other than heading No 3702  3702  Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed  Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702  3704  Photographic plates, film, paper, paperboard and textiles, exposed but not developed  Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704   ex Chapter 38  Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:   Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product  ex 3801  - Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product    -Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils  Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product  ex 3803  Refined tall oil  Refining of crude tall oil  ex 3805  Spirits of sulphate turpentine, purified  Purification by distillation or refining of raw spirits of sulphate turpentine  ex 3806  Ester gums  Manufacture from resin acids  ex 3807  Wood pitch (wood tar pitch)  Distillation of wood tar  3808 to 3814 3818 to 3820 3822 and  Miscellaneous chemical products:    -Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811    These are Annex V products  3823  -The following of heading No 3823:  - Prepared binders for foundry moulds or cores based on natural resinous products -Naphthenic acids, their water insoluble salts and their esters -Sorbitol other than that of heading No 2905 -Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts -Ion exchangers -Getters for vacuum tubes -Alkaline iron oxide for the purification of gas   Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the  product    3808 to 3814 3818 to 3820 3822 and 3823 (cont'd)   - Ammoniacal gas liquors and spent oxide produced in coal gas purification -Sulphonaphthenic acids, their water insoluble salts and their esters -Fusel oil and Dippel's oil -Mixtures of salts having different anions -Copying pastes with a basis of gelatin, whether or not on a paper or textile backing     -Other   Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 3901 to  3915   Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 3907 for which the rule is set out below:  - Addition homopolymerization products     Manufacture in which:  -the value of all the materials used does not exceed 50 % of the ex-works price of the product, and  -the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)    - Other  Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)  ex 3907  Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)  Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the  product   3916 to 3921   Semi-manufactures and articles of plastics, except for headings Nos ex 3916, ex 3917 and ex 3920, for which the rules are set out below     - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked  Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product    - Other:     -Addition homopolymerization products  Manufacture in which:  -the value of all the materials used does not exceed 50 % of the ex-works price of the product, and  -the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)    -Other  Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)   ex 3916 and ex  3917   Profile shapes and tubes  Manufacture in which:  - the value of all the materials used does not exceed 50 % of the ex-works price of the product, and -the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product  ex 3920  Ionomer sheet or film  Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium   3922 to 3926   Articles of plastic  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 4001  Laminated slabs of crepe rubber for shoes  Lamination of sheets of natural rubber   4005   Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip  Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product   4012   Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber  Manufacture from materials of any heading, except those of heading No 4011 or 4012  ex 4017  Articles of hard rubber  Manufacture from hard rubber   ex  4102   Raw skins of sheep or lambs, without wool on  Removal of wool from sheep or lamb skins, with wool on   4104 to 4107   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 in a heading other than that of the product   4109   Patent leather and patent laminated leather; metallized leather  Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product   ex 4302  Tanned or dressed furskins, assembled:     - Plates, crosses and similar forms   Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins    - Other  Manufacture from non-assembled, tanned or dressed furskins   4303   Articles of apparel, clothing accessories and other articles of furskin  Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302   ex 4403  Wood roughly squared  Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down  ex 4407  Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed  Planing, sanding or finger-jointing  ex 4408  Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed:   Splicing, planing, sanding or finger-jointing  ex 4409  - Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed   Sanding or finger-jointing    - Beadings and mouldings   Beading or moulding  ex 4410 to  ex 4413   Beadings and mouldings, including moulded skirting and other moulded boards  Beading or moulding  ex 4415   Packing cases, boxes, crates, drums and similar packings, of wood  Manufacture from boards not cut to size  ex 4416   Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood:   Manufacture from riven staves, not further worked than sawn on the two principal surfaces  ex 4418  - Builders' joinery and carpentry of wood   Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used    -Beadings and mouldings   Beading or moulding  ex 4421  Match splints; wooden pegs or pins for footwear  Manufacture from wood of any heading except drawn wood of heading No 4409    4503   Articles of natural cork  Manufacture from cork of heading No 4501   ex 4811   Paper and paperboard, ruled, lined or squared only  Manufacture from paper-making materials of Chapter 47   4816   Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes  Manufacture from paper-making materials of Chapter 47   4817   Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery  Manufacture in which:  - all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 4818  Toilet paper  Manufacture from paper-making materials of Chapter 47   ex 4819  Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres  Manufacture in which:  -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 4820  Letter pads  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 4823  Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape  Manufacture from paper-making materials of Chapter 47    4909   Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings  Manufacture from materials not classified within heading No 4909 or 4911   4910   Calendars of any kind, printed, including calendar blocks:     - Calenders of the 'perpetual' type or with replaceable blocks mounted on bases other than paper or paperboard   Manufacture in which:  -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product     - Other  Manufacture from materials not classified within heading No 4909 or 4911   ex 5003  Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed  Carding or combing of silk waste    5501 to 5507   Man-made staple fibres  Manufacture from chemical materials or textile pulp  ex Chapter 50 to 55   Yarn, monofilament and thread  Manufacture from (1):  - raw silk, silk waste, carded or combed or otherwise processed for spinning,   -other natural fibres, not carded, combed or otherwise processedfor spinning,   -chemical materials or textile pulp, or  -paper-making materials ex  Chapter 50 to Chapter 55   Woven fabrics:  - Incorporating rubber thread  Manufacture from single yarn (1)    - Other  Manufacture from (1):  - coir yarn,   -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, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)  where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   ex Chapter 56  Wadding, felt 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  Manufacture from (1):  - coir yarn,  - natural fibres,  - chemical materials or textile pulp, or  -paper-making materials    5602   Felt, whether or not impregnated, coated, covered or laminated:     - Needleloom felt  Manufacture from (1):  - natural fibres,  -chemical materials or textile pulp  However:   -polypropylene filament of heading No 5402,   -polypropylene fibres of heading No 5503 or 5506, or  -polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product    - Other  Manufacture from (1):  - natural fibres,  - man-made staple fibres made from casein, or  -chemical materials or textile pulp    5604   Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:     -Rubber thread and cord, textile covered   Manufacture from rubber thread or cord, not textile covered     5604 (cont'd)   - Other  Manufacture from (1):  - natural fibres not carded or combed or otherwise processed for spinning,   -chemical materials or textile pulp, or  -paper-making materials    5605   Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal  Manufacture from (1):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning,   -chemical materials or textile pulp, or  -paper-making materials    5606   Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other then those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn  Manufacture from (1):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning,   -chemical materials or textile pulp, or  -paper-making materials     Chapter 57   Carpets and other textile floor coverings:     - Of needleloom felt  Manufacture from (1):   -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 price of the product    - Of other felt  Manufacture from (1):   -natural fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp     -Other   Manufacture from (1):   -coir yarn,   -synthetic or artificial filament yarn,   -natural fibres, or  -man-made staple fibres not carded or combed or otherwise processed for spinning     (1)  (2)  (3)   ex  Chapter 58   Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery, except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:     - Combined with rubber thread   Manufacture from single yarn (1)    - Other  Manufacture from (1):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)  where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product    5810   Embroidery in the piece, in strips or in motifs  Manufacture in which:  -all the materials used are classified in a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product     5901   Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations  Manufacture from yarn   5902   Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:      -Containing not more than 90 % by weight of textile materials   Manufacture from yarn    - Other  Manufacture from chemical materials or textile pulp   5903   Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902  Manufacture from yarn   5904   Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape  Manufacture from yarn (1)   5905   Textile wall coverings:      -Impregnated, coated, covered or laminated with rubber, plastics or other materials   Manufacture from yarn     5905 (cont'd)   - Other   Manufacture from (1):   - coir yarn,   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp  or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)  where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   5906   Rubberized textile fabrics, other than those of heading No 5902:      -Knitted or crocheted fabrics   Manufacture from (1):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp      -Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials   Manufacture from chemical materials    - Other  Manufacture from yarn   5907   Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like  Manufacture from yarn  ex 5908  Incandescent gas mantles, impregnated  Manufacture from tubular knitted gas mantle fabric   5909 to 5911   Textile articles of a kind suitable for industrial use:   -Polishing discs or rings other than of felt of heading No 5911  Manufacture from yarn or waste fabrics or rags of heading No 6310    - Other  Manufacture from (1):  -coir yarn,  -natural fibres,  -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp    Chapter 60  Knitted or crocheted fabrics  Manufacture from (1):  - natural fibres,  - man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp      Chapter 61   Articles of apparel and clothing accessories, knitted or crocheted:     - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form   Manufacture from yarn (1)    - Other  Manufacture from (2):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp    ex Chapter 62  Articles of apparel and clothing accessories, not knitted or crocheted, except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out below  Manufacture from yarn (1)  ex 6202  ex 6204  ex 6206  ex 6209  ex 6211 and  ex 6217   Women's, girls' and babies' clothing and 'other made-up clothing accessories', embroidered  Manufacture from yarn (1) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (1)  ex 6210  ex 6216 and  ex 6217   Fire-resistant equipment of fabric covered with foil of aluminized polyester  Manufacture from yarn (1) or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (1)   6213 and 6214   Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:      -Embroidered  Manufacture from unbleached single yarn (1) (2) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (1)    - Other  Manufacture from unbleached single yarn (1) (2)  ex 6217   Interlinings, for collars and cuffs, cut out  Manufacture in which:  -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 40 % of the ex-works price of the product       6301 to 6304  Blankets, travelling rugs, bed linen etc.; curtains, etc.; other furnishing articles    - Of felt, of non-wovens  Manufacture from (1):  - natural fibres, or - chemical materials or textile pulp    - Other:  - Embroidered  Manufacture from unbleached single yarn (1) (2) or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (3)    - Other  Manufacture from unbleached single yarn (1) (2)   6305   Sacks and bags, of a kind used for the packing of goods  Manufacture from (1):  - natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp    6306   Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:      -Of non-wovens   Manufacture from (1):   -natural fibres, or  -chemical materials or textile pulp      -Other   Manufacture from unbleached single yarn (1)  ex 6307Other made-up articles, including dress patterns  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   6308   Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale  Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set    6401 to 6405   Footwear  Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406    6503   Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed  Manufacture from yarn or textile fibres (3)    6505   Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed  Manufacture from yarn or textile fibres (1)    6601   Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex  6803  Articles of slate or of agglomerated slate  Manufacture from worked slate  ex 6812  Articles of asbestos or of mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate  Manufacture from materials of any heading  ex 6814  Articles of mica; including agglomerated or reconstituted mica on a support of paper, paperboard or other materials  Manufacture from worked mica (including agglomerated or reconstituted mica)    7006   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  Manufacture from materials of heading No 7001   7007   Safety glass, consisting of toughened (tempered) or laminated glass  Manufacture from materials of heading No 7001   7008   Multiple-walled insulating units of glass  Manufacture from materials of heading No 7001   7009   Glass mirrors, whether or not framed, including rear-view mirrors  Manufacture from materials of heading No 7001   7010   Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass  Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product   7013   Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)  Manufacture in which all the materials used are classified within a heading other than that of the product and Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product or Hand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product    ex 7019  Articles (other than yarn) of glass fibres  Manufacture from:  - uncoloured slivers, rovings, yarn or chopped strands, or  -glass wool    ex  7102  ex 7103 and  ex 7104   Worked precious or semi-precious stones (natural, synthetic or reconstructed)  Manufacture from unworked precious or semi-precious stones   7106 7108 and 7110   Precious metals:  -Unwrought   Manufacture from materials not classified in heading No 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals     -Semi-manufactured or in powder form (All)   Manufacture from unwrought precious metals  ex  7107 ex 7109 and ex 7111  Metals clad with precious metals, semi-manufactured  Manufacture from metals clad with precious metals, unwrought   7116  Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   7117   Imitation jewellery  Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product    ex 7207   Semi-finished products of iron or non-alloy steel  Manufacture from materials of heading No 7201, No 7202, No 7203, No 7204 or No 7205   7208 to 7216   Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel  Manufacture from ingots or other primary forms of heading No 7206   7217   Wire of iron or non-alloy steel  Manufacture from semi-finished materials of heading No 7207  ex 7218 7219 to 7222   Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel  Manufacture from ingots or other primary forms of heading No 7218   7223   Wire of stainless steel  Manufacture from semi-finished materials of heading No 7218  ex 7224 7225 to 7227   Semi-finished products, flat-rolled products, bars and rods, in irregularly wound coils, of other alloy steel  Manufacture from ingots or other primary forms of heading No 7224    7228   Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel  Manufacture from ingots or other primary forms of heading No 7206, No 7218 or No 7224   7229   Wire of other alloy steel  Manufacture from semi-finished materials of heading No 7224   ex 7301  Sheet piling  Manufacture from materials of heading No 7206   7302   Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates  (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails  Manufacture from materials of heading No 7206   7304 7305 and 7306   Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel  Manufacture from materials of heading No 7206, No 7207, No 7218 or No 7224   7308   Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for  doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel  Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used  ex 7315  Skid-chains  Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product  ex  7322   Radiators for central heating, not electrically heated  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 74  Copper and articles thereof, except for heading Nos 7401 to 7405; the rule for heading No ex 7403 is set out below  Manufacture in which:  - all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 7403  Copper alloys, unwrought  Manufacture from refined copper, unwrought, or waste and scrap   ex Chapter 75  Nickel and articles thereof, except for heading Nos 7501 to 7503;   Manufacture in which:   -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product     ex Chapter 76  Aluminium and articles thereof, except for heading Nos 7601, 7602 and ex 7616; the rules for heading Nos ex 7601 and ex 7616 are set out below  Manufacture in which:   -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 7601   Unwrought aluminium   Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium  ex 7616  Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium  Manufacture in which:   -all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium  may be used, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex Chapter 78  Lead and articles thereof, except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below  Manufacture in which:   -all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product    7801   Unwrought lead:     - Refined lead  Manufacture from 'bullion' or 'work' lead    - Other  Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used   ex Chapter 79  Zinc and articles thereof, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below  Manufacture in which:  -  all the materials used are classified in a heading other than that of the product, and  - the value of all the materials used does not exceed 50 % of the ex-works price of the product    7901   Unwrought zinc  Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used   ex Chapter 80  Tin and articles thereof, except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below  Manufacture in which:  - all the materials used are classified in a heading other than that of the product, and  - the value of all the materials used does not exceed 50 % of the ex-works price of the product     8001   Unwrought tin  Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used   ex Chapter 81  Other base metals, wrought; articles thereof  Manufacture in which the value of all the materials classified in the same heading as the products used does not exceed 50 % of the ex-works price of the product    8206   Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale  Manufacture in which all the materials used are classified in a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of  the set   8207   Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or  extruding metal, and rock-drilling or earth-boring tools  Manufacture in which:  - all the materials used are classified in a heading other than that of the product, and  - the value of all the materials used does not exceed 40 % of the ex-works price of the product   8208   Knives and cutting blades, for machines or for mechanical appliances  Manufacture in which:  - all the materials used are classified in a heading other than that of the product, and  - the value of all the materials used does not exceed 40 % of the ex-works price of the product   ex  8211   Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208  Manufacture in which all the materials used are classified in a heading other than that of the product. However, knife blades and handles of base metal may be used   8214   Other articles of cutlery (for example, hair clippers, butcher's or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)  Manufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be used   8215   Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware  Manufacture in which all the materials used are classified in a heading other than that of the product. However, handles of base metal may be used   ex 8306   Statuettes and other ornaments, of base metal  Manufacture in which all the materials used are classified in a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product    ex Chapter 84   Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:  8403, ex 8404, 8406 to 8409, 8412, 8415, 8418, ex 8419, 8420, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8484 and 8485  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product   8403 and  ex 8404   Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers  Manufacture in which all the materials used are classified in a heading other than heading No 8403 or 8404. However, materials which are classified in heading No 8403 or 8404 may be used provided their value, taken together, does not exceed 5 % of the  ex-works price of the product   8406   Steam turbines and other vapour turbines  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8407   Spark-ignition reciprocating or rotary internal combustion piston engines  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8408   Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works priceof the product   8409   Parts suitable for use solely or principally with the engines of heading No 8407 or 8408  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8412   Other engines and motors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product8415   Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be seperately regulated  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8418   Refrigerators, freezers and other refrigerating or freezing equipment, electric or other heat pumps other than air conditioning machines of heading No 8415  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, 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 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used   ex 8419   Machines for the wood, paper pulp and paper board industries  Manufacture: -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product    8420   Calendering or other rolling machines, other than for metals or glass, and cylinders therefor  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product    8425 to 8428   Lifting, handling, loading or unloading machinery  Manufacture:  -  in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  - where, within the above limit, the materials classified in heading No 8431 are only used up to a value of 5 % of the ex-works price of the product   8429   Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, temping machines and road rollers:     - Road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  - where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product   8430   Other moving, grading, levelling, scraping, excavating, temping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  - where, within the above limit, the value of the materials classified within heading No 8431 are only used up to value of 5 % of the ex-works price of the product   ex 8431   Parts for road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8439   Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product     8441   Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product    8444 to 8447   Machines of these headings for use in the textile industry  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex 8448   Auxiliary machinery for use with machines for heading Nos 8444 and 8445  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8452   Sewing machines, other than book sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:     -Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor   Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all of the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and  -the thread tension, crochet and zigzag mechanisms used are already originating     - Other  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8456 to 8466   Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8469 to 8472   Office machines (for example, typewriters, calculating machines, automatic data-processing machines, duplicating machines, stapling machines)  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8480   Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   8484   Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    8485   Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ex Chapter 85   Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles; except for those falling 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, 8542, 8544 to 8546 and 8548  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product    8501   Electric motors and generators (excluding generating sets)  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product    8502   Electric generating sets and rotary converters  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product   ex 8518   Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used     8519   Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used     8520   Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    8521   Video recording or reproducing apparatus  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    8522   Parts and accessories of apparatus of heading Nos 8519 to 8521  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8523   Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8524   Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:     -Matrices and masters for the production of records   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product    8525   Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and    8526   Radar apparatus, radio navigational aid apparatus and radio remote control apparatus  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used      8527   Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    8528   Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    8529   Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:     -Suitable for use solely or principally with video recording or reproducing apparatus   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    8535 and 8536   Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product    8537   Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating  instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product     8542   Electronic integrated circuits and microassemblies  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product    8544   Insulated (including enamelled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled  with electric conductors or fitted with connectors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8545   Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8546   Electrical insulators of any material  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8548   Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    8601 to 8607   Railway or tramway locomotives, rolling-stock and parts thereof  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8608   Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the  foregoing  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product    8609   Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ex Chapter 87   Vehicles other than railway or tramway rollingstock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below:  8709 to 8711, ex 8712, 8715 and 8716  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   8709   Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the  foregoing vehicles  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product     8710   Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product    8711   Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars   Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used    ex 8712   Bicycles without ball bearings  Manufacture from materials not classified within heading No 8714   8715   Baby carriages and parts thereof  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, 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 % of the ex-works price of the product    8716   Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product     8803   Parts of goods of heading No 8801 or 8802  Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product   8804   Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto:     - Rotochutes  Manufacture from materials of any heading including other materials of heading No 8804    - Other  Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product   8805   Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articlesManufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product     Chapter 89   Ships, boats and floating structures  Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used    ex Chapter 90   Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings 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 9017, ex 1918 and 9024 to 9033  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product    9001   Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted,  other than such elements of glass not optically worked  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9002   Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9004   Spectacles, goggles and the like, corrective, protective or other  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex 9005   Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,   -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used   ex 9006   Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,       -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used    9007   Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,        -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used    9011   Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,        -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used   ex 9014   Other navigational instruments and appliances  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9015   Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9016   Balances of a sensitivity of 5 cg or better, with or without weights  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9017   Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and  tapes, micrometers, callipers), not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex  9018   Dentists' chairs incorporating dental appliances or dentists' spittoons   Manufacture from materials of any heading, including other materials of heading No 9018   9024   Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9025   Hydrometers and similar floating instruments, thermometers, pyrometers, 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 exceed 40 % of the ex-works price of the product    9026   Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028  or 9032  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9027   Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension  or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9028   Gas, liquid or electricity supply or production meters, including calibrating meters therefor:     - Parts and accessories  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and        -where the value of all the non-originating materials used does not exceed the value of the originating materials used    9029   Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9030   Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other  ionizing radiations  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9031   Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9032   Automatic regulating or controlling instruments and apparatus  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9033   Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex Chapter 91   Clocks and watches and parts thereof; except for those falling within the following headings for which the rules are set out below:  9105, 9109 to 9113  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    9105   Other clocks  Manufacture:  - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where the value of all the non-originating materials used does not exceed the value of the originating materials used    9109   Clock movements, complete and assembled  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and   -where the value of all the non-originating materials used does not exceed the value of the originating materials used    9110   Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product    9111   Watch cases and parts thereof  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, 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 % of the ex-works price of the product    9112   Clock cases and cases of a similar type for other goods of this chapter, and parts thereof  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, 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 % of the ex-works price of the product    9113   Watch straps, watch bands and watch bracelets, and parts thereof:      -Of base metal, whether or not plated, or clad with precious metal   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product    Chapter 92   Musical instruments; parts and accessories of such articles  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    Chapter 93   Arms and ammunitions; parts and accessories thereof  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 9401 and  ex 9403   Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less  Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:  -its value does not exceed 25 % of the ex-works price of the product, and  -all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403    9405   Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere  specified or included  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   9406   Prefabricated buildings  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product    9503   Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds  Manufacture in which:   -all the materials used are classified within a heading other than that of the product, and  -provided the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 9506  Finished golf club heads  Manufacture from roughly shaped blocks   9507   Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 'birds' (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites  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 5 % of the ex-works price of the product   ex 9601 and  ex 9602   Articles of animal, vegetable or mineral carving materials  Manufacture from 'worked' carving materials of the same heading  ex 9603   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  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   9605   Travel sets for personal toilet, sewing or shoe or clothes cleaning  Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set    9606   Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks  Manufacture in which:  - all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product    9608   Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips)  of the foregoing articles, other than those of heading No 9609  Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified within the same heading may also be used provided their value does  not exceed 5 % of the ex-works price of the product   9612   Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes  Manufacture in which:  - all the materials used are classified within a heading other than that of the product, and  -the value of all the materials used does not exceed 50 % of the ex-works price of the product   ex 9614  Smoking pipes or pipe bowls  Manufacture from roughly shaped blocks  (1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified within another heading in Chapter  32.  (2)A 'group' is regarded as any part of the heading separated from the rest by a semicolon.  (1)  In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by  weight in the product.(1)  For special conditions relating to products made of a mixture of textile materials, see Note 6.(1)  For special conditions relating to products made of a mixture of textile materials, see Note 6.(1)  For special conditions  relating to products made of a mixture of textile materials, see Note 6.(1)  For special conditions relating to products made of a mixture of textile materials, see Note 6.(1) For special conditions relating to products made of a mixture of textile  materials, see Introductory Note 6.(1)  See Note 7.   (2) For special conditions relating to products made of a mixture of textile materials, see Note 6.  (1) For special conditions relating to products made of a mixture of textile materials, see Note 6.  (2)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces of knitted or crocheted fabric (cut out or knitted directly to shape) see Note 7.   (3) See Note 7.(1)  See Note 7.   ANNEX III   MOVEMENT CERTIFICATES EUR.1  1.  Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Community. Certificates shall be made out in one of  these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters.   2. Each certificate shall measure 210×297 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 65 g/m2. It shall have a  printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.   3. The competent authorities of the exporting Member State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such  approval. Each certificate must bear the name and address or the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.   MOVEMENT CERTIFICATE 1. Exporter (Name, full address, country)  3. Consignee (Name, full address, country) (Optional)   EUR. 1  No A 000.000  See notes overleaf before completing this form  2. Certificate used in preferential trade between  and  (Insert appropriate countries, groups of countries of territories)  4. Country, group of countries or territory in which the products are considered as originating 5.Country, group of countries or territory of destination 6. Transport details (Optional)  7. Remarks  8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods  9. Gross weight (kg) or other mea- sure (litres,  m3, etc.)  10. Invoices (Optional) 11. CUSTOMS ENDORSEMENT Declaration certified Export document (2) Form   No ....................  Customs office   Issuing country or territory    Date    Stamp  12.DECLARATION BY THE EXPORTER I, the undersigned, declare that the goods described above meet the conditons required for the issue of this certificate.  Place and date  .   (Signature)  (Signature)     13. REQUEST FOR VERIFICATION, to:   14. RESULT OF VERIFICATION,      Verification carried out shows that this certificate (1)  O was issued by the customs office indicated and that the information contained therein is accurate.    Odoes not meet the requirements as to authenticity and accuracy (see remarks appended).   Verification of the authenticity and accuracy of this certificate is requested.    .................................  (Place and date)   ..................................  (Place and date)  Stamp    Stamp    (Signature)  (Signature)   NOTES 1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the  certificate and endorsed by the customs authorities of the issuing country or territory.  2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make  any later additions impossible.  3.Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.   APPLICATION FOR A MOVEMENT CERTIFICATE 1. Exporter (Name, full address, country)  3. Consignee (Name, full address, country) (Optional)   EUR.1  No A 000.000  See notes overleaf before completing this form  2. Application for a certificate to be used in preferential trade between  and  (Insert appropriate countries, groups of countries or territories)  4. Country, group of countries or territory in which the products are considered as originating 5.Country, group of countries or territory of destination 6. Transport details (Optional)  7. Remarks  8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods  9. Gross weight (kg) or other mea- sure (litres,  m3, etc.)  10. Invoices (Optional)     DECLARATION BY THE EXPORTER I, the undersigned, exporter of the goods described overleaf,  DECLARE that the goods meet the conditions required for the issue of the attached certificate;  SPECIFYas follows the circumstances which have enabled these goods to meet the above conditions:      SUBMITthe following supporting documents (1):      UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts  and to any check on the processes of manufacture of the above goods, carried out by the said authorities;  REQUESTthe issue of the attached certificate for these goods.    (Place and date)  (Signature)    (1) If goods are not packed, indicate number of articles of state 'in bulk' as appropriate.   (2) Complete only where the regulations of the exporting country or territory require.(1) Insert X in the appropriate box.(1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate.(1) For example: import documents,  movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.   ANNEX IV   FORM EUR.2  1.  Form EUR.2 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Community. Forms shall be made out in one of these languages and in accordance with  the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters.   2. Each Form EUR.2 shall measure 210×148 mm; a maximum tolerance of up to minus 5 mm or plus 8 mm in the lenght may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 65 g/m2.   3. The competent authorities of the exporting Member State or territory 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 identified.     FORM EUR. 2 No  1  Form used in preferential trade  between (1)   and .............................     2  Exporter (Name, full address, country)  3  Declaration by exporter   I, the undersigned, exporter of the goods described below, declare that the goods comply with the requirements for the completion of this form and that the goods have obtained the status of originating products within the provisions governing  preferential trade shown in box 1.  4  Consignee (Name, full address, country)       5  Place and date      6  Signature of exporter     7  Remarks (2)  8  Country of origin (3)  9  Country of destination (4)          10  Gross weight (kg)       11  Marks; Numbers of consignment; Description of goods  12  Authority in the exporting country (4) res     ponsible for verification of the declaration by the exporter   Before completing this form read carefully the instructions on the other side.     13  Request for verification  14  Result of verification The verification of the declaration by the exporter on the front of this form is requested (5)()  Verification carried out shows that (1)  O  the statements and particulars given in this form are accurate.    O  this form does not meet the requirements as to accuracy and authenticity (see remarks appended.)      ,  (Place and date)  Stamp   19      ,  (Place and date)  Stamp   19   (Signature)   (Signature)     Instructions for the completion of form EUR.2 1. A form EUR.2 may be made out only for goods which in the exporting country fulfil the conditions specified by the provisions governing the trade referred to in box 1. These provisions must be studied carefully before the form is completed.  2.In the case of a consignment by parcel post the exporter attaches the form to the dispatch note. In the case of a consignment by letter post he encloses the form in a package. The reference 'EUR.2' and the serial number of the form should be stated on  the customs green label declaration C1 or on the customs declaration C2/CP3, as appropriate.  3.These instructions do not exempt the exporter from complying with any other formalities required by customs or postal regulations.  4.An exporter who uses this form is obliged to submit to the appropriate authorities any supporting evidence which they may require and to agree to any inspection by them of his accounts and of the processes of manufacture of the goods described in box  11 of this form.   (VERSO)  (1) Insert the countries, groups of countries or territories concerned.  (2) Refer to any verification already carried out by the appropriate authorities.  (3) The term 'country of origin' means country, group of countries or territory where the goods are considered to be originating.  (4) The term 'country' means country, group of countries or territory of destination.(1) Insert X in the appropriate box.(5)() Subsequent verifications of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the importing  State have reasonable doubt as to the accuracy of the information regarding the authenticity of the forms and the true origin of the goods in question.   ANNEX V   LIST OF PRODUCTS REFERRED TO IN ARTICLE 26 WHICH ARE TEMPORARILY EXCLUDED FROM THE SCOPE OF THIS REGULATION     HS heading No  Description of product    ex  2707   Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distills at a temperature  of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power of heating fuels   2709 to 2715   Mineral oils and products of their distillation; bituminous substances; mineral waxes  ex 2901  Acyclic hydrocarbons for use as power or heating fuels  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  ex 3403  Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight  ex 3404  Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  ex 3811  Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals