PROPOSAL FOR A COUNCIL DECISION concerning the conclusion of an Agreement between the European Community of the one part and the Government of Denmark and the Home Government of the Faroe Islands of the other part
Date: 1996-10-25
Institutions: European Commission
Subjects: Denmark, Faroes, agreement (EU), customs duties, trade agreement

COMMISSION  OF THE  EUROPEAN  COMMUNITIES 

Brussels,  25.10.1996 
COM(96)  503  final 

96/0253  (ACC) 

PROPOSAL FOR A 

COUNCIL DECISION 

the  conclusion  of  an  Agreement  between 

the 
concerning 
European  Community 
the 
Government  of Denmark  and  the Home Government  of the  Faroe 

part 

and 

one 

the 

of 

Islands of the other part 

(presented  by  the  Commission) 

EXPLANATORY  MEMORANDUM 

On  29  June  1995,  the  Council  authorized  the  Commission  to  negotiate  with 
Denmark/Faroe  Islands  an  accession  protocol  of  Austria,  Finland  and  Sweden  to  the 
existing trade Agreement between the Community and Denmark/Faroe Islands. 

In  addition,  the  Council  authorized  the  Commission  on  17 July  1995  to  negotiate  with 
Denmark/Faroe Islands further amendments to this Agreement, in particular: 

-  to  add  a  new  protocol  on  mutual  administrative  assistance  in  customs  matters 

between the Contracting Parties; 

-  to update the provisions of the Agreement relating to petroleum products; 

-  to authorise the Joint Committee provided for under the Agreement  to  amend the 

provisions of the Protocols annexed to the Agreement. 

During  these  negotiations,  it  has  been  agreed,  for  the  sake  of  clarity,  to  include  all 
amendments in one new Agreement, which should replace all existing provisions. 

The  new  provisions  applicable  to  imports  into  the  Community  of  certain  fish  products 
from  the Faroe  Islands  take  into  account  imports  into the  new  Member  States  from  the 
Faroe Islands. 

The Council is invited to approve the conclusion  of the new Agreement  in sufficient  time 
to allow entry into force on  1  January 1997. 

01 

PROPOSAL FOR A 

COUNCIL DECISION 

the  conclusion  of  an  Agreement  between 

the 
concerning 
European  Community 
the 
Government  of Denmark  and  the Home Government  of the  Faroe 
Islands of the other part 

part 

and 

one 

the 

of 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community  and  in  particular 
Article  113 in conjunction  with the first  sentence of Article 228 (2) thereof, 

Having regard to the proposal from the Commission, 

Whereas  the  Commission  has negotiated  on behalf of the  Community  a new  Agreement, 
replacing the Agreement between the European Economic Community of the one part  and 
the Government  of Denmark  and the Home Government  of the Faroe Islands of the  other 
part,  signed  on  2  December  19911,  as  amended  by  the  Agreement  in  the  form  of  an 
exchange  of  letters  between  the  European  Community  of  the  one  part  and  the 
Government  of  Denmark  and  the  Home  Government  of  the  Faroe  Islands  of  the  other 
part, signed on 8 March  19952, 

Whereas this new Agreement  should be approved, 

HAS DECIDED  AS FOLLOWS: 

Article 1 

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

The text of the Agreement is attached to this Decision. 

Article 2 

The President  of the  Council  is hereby  authorised  to  designate the persons  empowered  to 
sign the Agreement  in order to  bind the Community  and to  give the  notification  provided 
for in Article 40 of the Agreement. 

Done at Brussels, 

1  O J N ° L 3 71  of31.12.1991,p.  1. 

2  O J N ° L 5 4 of  10.3.1995, p. 25. 

For the Council 
The President 

02 

A G R E E M E NT 

BETWEEN THE EUROPEAN  COMMUNITY  OF THE ONE PART 
AND THE GOVERNMENT  OF  DENMARK 
AND THE HOME  GOVERNMENT  OF THE FAROE ISLANDS OF THE OTHER PART 

THE EUROPEAN  COMMUNITY, 

of the one part, and 

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

of the other part, 

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

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

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

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

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

03 

RESOLVED  progressively  to  eliminate  the  obstacles  to  substantially  all  their  trade,  in 
accordance  with  the  provisions  of  the  General  Agreement  on  Tariffs  and  Trade  1994 
concerning the establishment of free trade areas; 

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

CONSIDERING  that,  to  this  end,  an  agreement  between  the  European  Economic 
Community, of the one part, and the Government of Denmark and the Home Government 
of the Faroe Islands, of the other part (the "initial Agreement") was signed on 2 December 
1991: 

CONSIDERING  that  an  agreement  in  the  form  of  an  exchange  of  letters  between  the 
European  Community,  of the  one  part,  and the  Government  of Denmark  and the Home 
Government of the Faroe Islands, of the other part, amending Tables I and II of the Annex 
to  Protocol  1  of  the  initial  Agreement  (the  "Agreement  in  the  form  of  an  exchange  of 
letters") was signed on 8 March 1995; 

CONSIDERING  that,  pursuant to the accession  of the Republic  of Austria, the Republic 
of Finland  and the Kingdom  of  Sweden  to  the  European  Union  on  1 January  1995,  the 
arrangements  applicable  to  trade  in fish  and fishery  products  between  the  Faroe  Islands 
and the Community should be adjusted in order to maintain trade flows between the Faroe 
Islands, on the one hand, and the new Member States, on the other; 

CONSIDERING  that,  as  a  result  of  the  adoption  by  the  Community  of  a  common 
definition  of  origin  for  petroleum  products,  it  is  necessary  to  make  adjustments  to  the 
provisions affecting these products; 

CONSIDERING  that,  in order to take account  of certain developments  in trade between 
the Community  and the Member  States  of EFT A,  it is necessary  to  make adjustments to 
the  provisions  concerning  the  definition  of  the  concept  of  "originating  products"  and 
methods of administrative co-operation; 

0 

CONSIDERING  that,  in order to take account  of the specific  production  of fish feed  on 
the  Faroe  Islands,  it  is  necessary  to  make  adjustments  to  the  provisions  applicable  to 
imports of certain agricultural products; 

CONSIDERING that, in order to help ensure its correct functioning, a protocol on mutual 
administrative assistance in customs matters should be incorporated into this Agreement; 

CONSIDERING that, in order to conform with certain modifications to the nomenclature 
of the customs tariffs of the Contracting Parties affecting  products referred to in the initial 
Agreement, it is necessary to update the tariff nomenclature of these products; 

CONSIDERING  that,  in  order  to  provide  for  more  flexibility,  it  is  appropriate  to 
empower the Joint Committee to decide on amendments to the provisions of the Protocols 
to this Agreement; 

CONSIDERING that, for the sake of clarity, the initial Agreement  and the Agreement in 
the form of an exchange of letters should be replaced by a composite new text in the form 
of this Agreement; 

TAKING  INTO  ACCOUNT  that  the  bilateral  trade  agreements  between  Finland  and 
Sweden  and  the  Faroe  Islands  cease  to  be  in  force  on  the  entry  into  force  of  this 
Agreement; 

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

TO CONCLUDE THIS AGREEMENT: 

0 r: 

The aim of this Agreement is: 

Article 1 

(a) 

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

(b) 

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

(c) 

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

Article 2 

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

(i)  which  fall  within  Chapters  25  to  97  of  the  Harmonized  System,  other  than  those 
listed  in  Annex  II  to  the  Treaty  establishing  the  European  Community,  and  other 
than those listed in Annex I to this Agreement; 

(ii)  which  are  specified  in  Protocols  1, 2  and  4  to  this  Agreement,  with  due  regard  to 

the arrangements  provided  for in those Protocols. 

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

Article 3 

Article 4 

1. 

The Community  shall abolish customs duties on imports from  the Faroe Islands. 

2. 
The Faroe Islands shall abolish customs duties on imports from  the Community:  to 
this end Annex II sets out the provisions  contained  in the customs  and fiscal legislation  of 
the Faroe Islands. 

Article 5 

The  provisions  concerning  the  abolition  of  customs  duties  on  imports  shall  apply  also  to 
import  duties of a fiscal nature. 

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

06 

Article 6 

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

Charges  having  an  effect  equivalent  to  customs  duties  on  imports  in  trade  between  the 
Community and the Faroe Islands shall be abolished. 

Article 7 

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

Customs duties on exports and charges having equivalent  effect  shall be abolished. 

Article 8 

Protocol  1 lays  down  the tariff  treatment  and  arrangements  applicable  to  certain fish and 
fishery products  released  for  free  circulation  in the Community  or imported  into the Faroe 
Islands. 

Protocol  2 lays down  the tariff  treatment  and  arrangements  applicable to  certain  products 
obtained  by processing  agricultural  products. 

Article 9 

Article 10 

1. 
In the event  of specific  rules being established  as a result  of the implementation  of 
its  agricultural  policy  or  of  any  alteration  of  the  current  rules,  the  Contracting  Party  in 
question  may  adapt  the  arrangements  resulting  from  this  Agreement  in  respect  of  the 
products which are the subject  of those rules or alterations. 

2. 
In  such  cases  the  Contracting  Party  in  question  shall  take  due  account  of  the 
interests  of the  other  Contracting  Party.  To  this  end  the  Contracting  Parties  may  consult 
each other within the Joint  Committee established by Article  31. 

Article  11 

Protocol  3 lays down the  definition  of the concept  of "originating  products"  and  methods 
of administrative  cooperation. 

Article  12 

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

07 

Article  13 

No  new  quantitative  restriction  on  imports  or  measures  having  equivalent  effect 

1. 
shall be introduced  in trade between the Community and the Faroe Islands. 

2. 
measures having an effect  equivalent to quantitative restrictions on imports. 

The  Contracting  Parties  shall  abolish  quantitative  restrictions  on  imports  and  any 

Article 14 

1. 
The  Community  reserves  the  right  to  modify  the  arrangements  applicable  to  the 
petroleum  products  falling  within  headings  Nos  2710,  2711,  ex  2712  (excluding 
ozokerite,  lignite  wax  and  peat  wax)  and  2713  of  the  combined  nomenclature  upon 
adoption  of  decisions  under  the  common  commercial  policy  for  petroleum  products  or 
upon establishment  of a common energy policy. 

In this event,  the  Community  shall take  due account  of the interests  of the Faroe Islands; 
to this end  it  shall  inform  the Joint  Committee,  which  shall  meet  under  the  conditions  set 
out in Article 33 (2). 

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

2. 
like situations. 

3. 
rules applied to imports of petroleum products. 

Subject  to  paragraphs  1 and  2,  this  Agreement  shall  not  prejudice  the  non-tariff 

Article  15 

1. 
The Contracting Parties declare their readiness to foster,  so far  as their  agricultural 
policies allow, the harmonious development  of trade in agricultural products to which this 
Agreement  does not apply. 

2. 
The Contracting Parties shall apply their rules in veterinary,  health  and plant  health 
matters  in  a  non-discriminatory  fashion  and  shall  not  introduce  any  new  measures  that 
have the effect  of unduly obstructing trade. 

3. 
The  Contracting  Parties  shall  examine, imder the  conditions  set  out  in Article  35, 
any  difficulties  that  might  arise in their trade  in agricultural  products  and  shall  endeavour 
to  seek appropriate solutions. 

Article 16 

The Home  Government  of the Faroe  Islands  shall  take the necessary  control  measures  to 
ensure  the  correct  application  of  the  reference  price  fixed  or  to  be  fixed  by  the 
Community, referred  to in Article 2 of Protocol  1. 

The  Contracting  Parties  shall  ensure  the  correct  application  of  the  definition  of  the 
concept  of  "originating  products"  and  methods  of administrative  co-operation,  laid  down 
in Protocol 3. 

Protocol  4  lays  down  the  special  provisions  applicable  to  imports  of  certain  agricultural 
products other than those listed in Protocol  1. 

Article 17 

08 

Article 18 

Protocol  5  lays  down  the  provisions  on  mutual  assistance  between  administrative 
authorities in customs matters. 

Article 19 

The  Contracting  Parties  reaffirm  their  commitment  to  grant  each  other  the  most 
favoured-nation  treatment  in  accordance  with  the  General  Agreement  on  Tariffs  and 
Trade  1994. 

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

Article 20 

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

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

Article 21 

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

Article 22 

This  Agreement  shall  not  preclude  prohibitions  or  restrictions  on  imports,  exports  or 
goods  in transit justified  on grounds  of public morality,  law  and  order  or  public  security, 
the  protection  of  life  and  health  of  humans,  animals  or  plants,  the  protection  of  national 
treasures  of  artistic,  historic  or  archaeological  value,' the  protection  of  industrial  and 
commercial property, or rules relating to gold or silver. 

Such  prohibitions  or  restrictions  must  not,  however,  constitute  a  means  of  arbitrary 
discrimination  or a disguised restriction  on trade between the Contracting Parties. 

Article 23 

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

(a) 

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

09 

(b) 

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

(c) 

which  it  considers  essential  to  its  own  security  in  time  of  war  or  serious 
international tension. 

Article 24 

1. 
fulfilment  of the objectives  of this Agreement. 

The  Contracting  Parties  shall  refrain  from  any  measure  likely  to  jeopardize  the 

2. 
under this Agreement. 

They shall take any general  or  specific  measures required  to  fulfil  their  obligations 

If either Contracting Party considers that the other Contracting Party has failed  to fulfil  an 
obligation  under  this  Agreement,  it  may  take  appropriate  measures  under  the  conditions 
and in accordance with the procedures laid down in Article 29. 

Article 25 

1. 
insofar  as they may affect  trade between the Community and the Faroe Islands: 

The  following  are  incompatible  with  the  proper  functioning  of  this  Agreement 

(i) 

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

(ii) 

abuse by one or more undertakings  of a dominant  position  in the territories  of 
the Contracting Parties as a whole or in a substantial part thereof; 

(iii)  any public aid  which  distorts  or threatens  to  distort  competition  by  favouring 

certain undertakings or the production  of certain goods. 

2. 
Should  a Contracting Party  consider that  a given practice is incompatible with  this 
Article, it may take appropriate  measures under the conditions and in accordance  with  the 
procedures laid down in Article 29. 

Article 26 

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

(i) 

(ii) 

the partial  or total  reduction  in the importing  Contracting Party,  as provided  for  in 
this  Agreement,  of  customs  duties  and  charges  having  equivalent  effect  levied  on 
the product  in question; and 

the fact  that  the duties  or  charges  having  equivalent  effect  levied  by the  exporting 
Contracting Party on imports of raw materials or intermediate  products used  in the 
manufacture  of  the  product 
the 
corresponding  duties or charges levied by the importing Contracting Party: 

in  question  are  significantly 

lower 

than 

the Contracting Party  concerned  may take appropriate  measures under  the conditions  and 
in accordance with the procedures laid down in Article 29. 

10 

Article 27 

If one of the Contracting Parties finds that dumping is taking place in trade with the  other 
Contracting  Party,  it  may  take  appropriate  measures  against  this  practice  in  accordance 
with the Agreement  on Implementation  of Article VI of the General Agreement  on  Tariffs 
and Trade  1994, under the conditions and in accordance with the procedures laid  down in 
Article 29. 

Article 28 

If  serious  disturbances  arise  in  any  sector  of  the  economy  or  if  difficulties  arise  which 
could  bring  about  serious  deterioration  in  the  economic  situation  of  a  region,  the 
Contracting  Party  concerned  may take  appropriate  measures  under  the  conditions  and  in 
accordance with the procedures laid down in Article 29. 

Article 29 

1. 
In  the  event  of  a  Contracting  Party  subjecting  imports  of  products  liable  to  give 
rise to the difficulties  referred  to in Articles 26 and  28 to  an administrative  procedure,  the 
purpose  of  which  is  to  provide  rapid  information  on  the  trend  of  trade  flows,  it  shall 
inform the other Contracting Party. 

2. 
In the cases specified  in Articles 24 to 28, before  taking the measures provided  for 
therein  or,  in cases  to  which  paragraph  3 (d)  of this Article  applies,  as  soon  as  possible, 
the  Contracting  Party  in  question  shall  supply  the  Joint  Committee  with  all  relevant 
information  required  for  a thorough  examination  of the  situation with  a view to  seeking a 
solution acceptable to the Contracting Parties. 

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

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

3. 

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

(a) 

as regards  Article  25, either  Contracting  Party  may refer  the  matter  to  the 
Joint  Committee  if  it  considers  that  a  given  practice  is  incompatible  with 
the proper  functioning  of this Agreement  within  the  meaning  of  paragraph 
1 of that Article. 

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

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

11 

(b) 

as  regards  Article  26, the  difficulties  arising  from  the  situation  referred  to 
in  that  article  shall  be  referred  for  examination  to  the  Joint  Committee, 
which may take any decision needed to put an end to  such  difficulties. 

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

(c) 

(d) 

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

as  regards  Article 27, consultation  in the Joint  Committee  shall take  place 
before the Contracting Party concerned takes the appropriate measures; 

where  exceptional  circumstances  requiring  immediate  action  make  prior 
examination  impossible,  the  Contracting  Party  concerned  may,  in  the 
situations  specified  in Article 26, 27  and  28  and  also  in the  case  of  export 
aids having  a direct  and  immediate incidence  on trade,  apply  forthwith  the 
precautionary measures strictly necessary to remedy the  situation. 

Article 30 

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

Article 31 

1. 
A  Joint  Committee  is  hereby  established  which  shall  be  responsible  for  the 
administration  of  this  Agreement  and  shall  ensure  its  proper  implementation.  For  this 
purpose,  it  shall  make  recommendations  and  take  decisions  in  the  cases  provided  for  in 
this  Agreement.  These  decisions  shall  be  put  into  effect  by  the  Contracting  Parties  in 
accordance with their own rules. 

For  the  purpose  of the  proper  implementation  of this  Agreement  the  Contracting 
2. 
Parties  shall  exchange  information  and,  at  the  request  of  either  Party,  shall  hold 
consultations within the Joint Committee. 

3. 

The Joint  Committee shall adopt its own rules of procedure. 

Article 32 

1. 

2. 

The Joint  Committee shall consist of representatives of the Contracting Parties . 

The Joint  Committee shall act by mutual  agreement. 

Each  Contracting  Party  shall  preside  in  turn  over  the  Joint  Committee,  in 

1. 
accordance with the arrangements to be laid down in its rules of procedure. 

Article 33 

12 

2. 
in order to review the general functioning  of this Agreement. 

The  Chairman  shall convene  meetings  of the Joint  Committee  at  least  once  a year 

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

3. 
carrying out its duties. 

The Joint  Committee  may  decide to  set up  any working  party  that  can  assist  it in 

Article 34 

1. 
Agreement. 

The  Joint  Committee  may  amend  the  provisions  of  the  Protocols  to  this 

2. 
In  the  event  of  modifications  to  the  nomenclature  of  the  customs  tariffs  of  the 
Contracting Parties  affecting  products  referred  to  in this Agreement,  the Joint  Committee 
may adopt the tariff nomenclature of these products to conform with such  modifications. 

Article 35 

Where  a  Contracting  Party  considers  that  it  would  be  useful  in  the  common 
1. 
interest  of both  Contracting Parties to  develop the relations established  by this  Agreement 
by extending them to fields not  covered  thereby,  it  shall  submit  a reasoned  request  to  the 
other Contracting Party. 

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

2. 
The  agreements  resulting  from  the  negotiations  referred  to  in  paragraph  1 will  be 
subject  to  ratification  or approval  by the Contracting Parties in accordance  with their  own 
procedures. 

Article 36 

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

improving the access possibilities for  specific  products; 

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

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

Article 37 

13 

Article 38 

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

Article 39 

This  Agreement  shall  apply,  on  the  one  hand,  to  the  territories  to  which  the  Treaty 
establishing  the  European  Community  is  applied  and  under  the  conditions  laid  down  in 
that Treaty and, on the other hand, to the territory of the Faroe Islands. 

Article 40 

1. 
This  Agreement  is  drawn  up  in  duplicate  in  the  Danish,  Dutch,  English,  Finnish, 
French,  German,  Greek,  Italian,  Portuguese,  Spanish,  Swedish  and  Faroese  languages, 
each of these texts being equally authentic. 

It  will  be  approved  by  the  Contracting  Parties  in  accordance  with  their  own 

2. 
procedures. 

3. 
It  shall  enter  into  force  on  1 January  1997,  provided  that  the  Contracting  Parties 
have  notified  each  other  before  that  date  that  the  procedures  necessary  to  this  end  have 
been  completed.  After  this  date,  this  Agreement  shall  enter  into  force  on the  first  day  of 
the third month following  such  notification. 

4. 
into force  of this Agreement: 

The provisions  of the following  agreements  shall cease to  be  in force  on the  entry 

-  the Agreement  between  the European  Economic  Community,  of the one part,  and 
the Government  of Denmark  and  the Home  Government  of the  Faroe  Islands,  of 
the other part,  signed on 2 December  1991; 

-  the  Agreement  in  the  form  of  an  exchange  of  letters  between  the  European 
Community,  of  the  one  part,  and  the  Government  of  Denmark  and  the  Home 
Government  of the  Faroe  Islands,  of the  other  part,  amending  Tables  I  and  II  of 
the  Annex  to  Protocol  1 of the  above-mentioned  Agreement,  signed  on  8  March 
1995; 

-  the bilateral trade agreements between Finland and  Sweden and the Faroe Islands. 

Done  at  Brussels  on  the 
ninety-six. 

day  of 

in  the  year  one  thousand  nine  hundred  and 

For the European  Community 

For the Government  of Denmark  and the Home Government  of the Faroe Islands 

14 

ANNEX  I 

List of products  referred  to in Article 2 (i) of this Agreement 

CN code 

3502 

Description 

Albumins  (including  concentrates  of  two  or  more  whey  proteins, 
containing  by  weight  more  than  80  %  whey  proteins,  calculated  on  the 
dry matter), albuminates and other albumin derivatives: 

-  Egg albumin: 

3502  11 

--  Dried: 

3502  11 90 

- 

Other 

3502  19 

-  Other: 

3502  19 90 

- 

Other 

3502 20 

-  Milk albumin, including concentrates of two or more whey proteins: 

-  Other: 

3502 20 91 

Dried  (for  example, in sheets, scales, flakes,  powder) 

3502 20 99 

- 

Other 

5 

ANNEX  II 

For the purposes of Article 4 (2) to this Agreement, the customs and fiscal legislation 
of the Faroe Islands contains the following provisions: 

(a)  a  customs  tariff  based  upon  the  Harmonized  System  and  respecting  the  GATT 

obligations of Denmark; 

(b)  a duty-free  treatment for goods of Community origin, with the exceptions set out in 

Protocols 2 and 4;. 

(c)  a system of indirect taxation based upon the following elements: 

-  a value-added tax (VAT), based upon the same principles as those which apply in 

the Community, including non-discrimination of imported goods; and 

-  a system of excise duties, levied equally upon  domestic production  and  imported 

goods. 

16 

PROTOCOL 1 

concerning the tariff treatment and arrangements applicable to certain fish and fishery 
products released for free circulation in the Community or imported into the Faroe Islands 

Article 1 

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

1.  no  new  customs  duties  shall  be  introduced  in  trade  between  the  Community  and  the  Faroe 

Islands; 

2.  the customs duties and other conditions to be applied on import into the Community shall be as 

indicated in the Annex. 

Article 2 

The preferential  duty rates indicated  in the Annex apply only if the free-at-frontier  price, which is 
determined by the Member  States in accordance with Article 22 of Regulation  (EEC) N° 3759/92 
(OJ N° L 388 of 31.12.1992), as last  amended by Regulation  (EC) N° 3318/94  (OJ N° L 350 of 
31.12.1994), is at least equal to the reference price fixed, or to be fixed, by the Community for the 
products under consideration or the categories of the products concerned. 

Article S 

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

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

Article 4 

The Faroe Islands shall abolish tariffs  and duties on imports offish  and fishery products originating, 
in the Community. 

17 

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

ANNEX 

TABLE I 

CN code 

Description 

Rate of 
duty 

Tariff  quota 
(TQ) 
Reference  ceiling 
(RC) 

(1) 

(2) 

(3) 

(4) 

0301 

Live fish: 

ex  0301 91 90 

—  Trout of the species Oncorhynchus  mykiss 

0 * 

TQN°1 

0301 92 00 

—  Eels (Anguilla  spp.) 

ex  0301 99  11 

— 

Atlantic salmon (Salmo salar) 

0 

0 

TQN°2 

18 

(1) 

0302 

(2) 

(3) 

(4) 

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

ex 0302 1190 

—  Trout of the species Oncorhynchus mykiss 

ex 0302 12 00 

~  Atlantic salmon (Salmo salar) 

0302 19 00 

—  Other 

0302 21 10 

—  Lesser 

or  Greenland 

halibut 

(Reinhardtius 

hippoglossoides) 

0302 21 30 

—  Atlantic halibut (Hippoglossus hippoglossus) 

TQN°1 

TQN°2 

0302 22 00 

—  Plaice (Pleuronectes platessa) 

0302 23 00 

~  Sole (Solea spp.) 

0302 29 10 

—  Megrim (Lepidorhombus spp) 

0302 29 90 

™  Other 

0302 40 

—  Herrings (Clupea harengus,  Clupea pallasii), excluding 

livers and roes: 

0302 40 05 

— From 1  January to 14 February 

0302 40 98 

~  From  16 June to 31 December 

0302 50 10 

— Cod of the species Gadus morhua 

0302 62 00 

—  Haddock (Melanogrammus aeglefmus) 

0302 63 00 

—  Coalfish (Pollachius virens) 

ex 0302 64 05 

—  Mackerel  of  the  species  Scomber scombrus, from 

1 January to 14 February 

ex 0302 64 98 

—  Mackerel  of  the  species  Scomber scombrus, from 

16 June to 31 December 

0302 65 

~  Dogfish and other sharks: 

0302 65 20 

—  Dogfish of the species Squalus acanthias 

0302 65 50 

—  Dogfish of the species Scyliorhinus spp. 

0302 65 90 

---  Other 

0302 66 00 

--  Eels (Anguilla spp.) 

Statistical survey 

Statistical survey 

RCN° 1 

RCN° 1 

RCN°2 

RCN°2 

19 

(1) 

(2) 

(3) 

(4) 

— 

Redfish  (Sebastes  spp.): 

0302 69 31 

Of the species Sebastes  marinus 

ex  0302 69 33 

Of the species Sebastes  mentella 

0302 69 41 

—  Whiting (Merlangus  merlangus) 

0302 69 45 

— 

Ling (Molva  spp.) 

ex  0302 69 65 

— 

Hake of the species Merluccius  merluccius 

0302 69 81 

—  Monkfish  (Lophius  spp.) 

0302 69 85 

— 

Blue  whiting  (Micromesistius  poutassou  or  Gadus 
poutassou) 

0302 69 99 

— 

Other 

0302 70 00 

—  Livers and  roes 

R C N °6 

R C N °6 

Statistical  survey 

0 

0 

0 

0 

0 

0 

0 

0 

0 

20 

(1) 

0303 

(2) 

(3) 

(4) 

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

T Q N °1 

T Q N °2 

RCN°  1 

RCN°  1 

ex 0303 21 90 

—  Trout of the species Oncorhynchus mykiss 

ex 0303 22 00 

—  Atlantic salmon  (Salmo salar) 

0303 29 00 

—  Other 

0303 31 10 

—  Lesser 

or  Greenland 

halibut 

(Reinhardtius 

hippoglossoides) 

0303 3130 

—  Atlantic halibut (Hippoglossus hippoglossus) 

0303 32 00 

—  Plaice (Pleuronectes platessa) 

0303 33 00 

—  Sole (Solea spp.) 

0303 39 10 

—  Flounder (Platichthys flesus) 

0303 39 30 

—  Fish of the genus Rhombosolea 

0303 39 80 

—  Other 

0303 50 

—  Herrings  (Clupea  harengus,  Clupea pallasii),  excluding 

livers and roes: 

0303 50 05 

—  From  1 January to  14 February 

0303 50 98 

—  From  16 June to 31 December 

0303 60 11 

~  Cod of the species Gadus morhua 

0303 73 00 

—  Coalfish  (Pollachius  virens) 

ex 0303 74 10 

—  Mackerel  of  the  species  Scomber  scombrus,  from 

1 January to  14 February 

ex 0303 74 20 

—  Mackerel  of  the  species  Scomber  scombrus,  from 

16 June to 31 December 

0303 75 

—  Dogfish  and other sharks: 

0303 75 20 

—  Of the species Squalus  acanthias 

0303 75 50 

—  Of the species Scyliorhinus  spp. 

0303 75 90 

™  Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

21 

(1) 

(2) 

(3) 

(4) 

0303 79 

—  Other: 

— 

Redfish  (Sebastes spp.): 

0303 79 35 

Redfish  of the species Sebastes  marinus 

ex  0303 79 37 

Redfish  of the species Sebastes  mentella 

0303 79 45 

—  Whiting (Merlangus  merlangus) 

0303 79 51 

— 

Ling (Molva  spp.) 

0303 79 81 

—  Monkfish  (Lophius spp.) 

0303 79 83 

— 

Blue  whiting  (Micromesistius  poutassou  or  Gadus 
poutassou) 

0303 79 96 

— 

Other 

0303  80 00 

—  Livers and  roes 

R C N °6 

R C N °6 

Statistical  survey 

0 

0 

0 

0 

0 

0 

0 

0 

22 

(1) 

0304 

(2) 

(3) 

(4) 

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

TQN° 1 

TQN°2 

RCN°7 

RCN°6 

RCN°7 

0304 10 

—  Fresh or chilled: 

— Fillets: 

—  Of freshwater  fish: 

ex 0304 10 11 

—  Of trout of the species Oncorhynchus mykiss 

ex 0304 10 13 

—  Of Atlantic salmon (Salmo salar) 

—  Other: 

ex 0304 10 31 

—  Of cod of the species Gadus morhua 

0304 10 33 

—  Of coalfish (Pollachius virens) 

0304 10 35 

—  Of redfish  (Sebastes spp.) 

0304 10 38 

—  Other 

~  Other fish meat (whether or not minced): 

0304 10 91 

—  Of fresh water fish 

™  Other: 

— 

Flaps of herring: 

0304 10 94 

From 1  January to 14 February 

0304 10 96 

From 16 June to 31 December 

0304 10 98 

—  Other 

0304 20 

—  Frozen fillets: 

--  Of freshwater  fish: 

ex 0304 20 11 

Of trout of the species Oncorhynchus mykiss 

ex 0304 20 13 

—  Of Atlantic salmon (Salmo salar) 

TQN°1 

TQN°2 

23 

(1) 

(2) 

(3) 

(4) 

•  Of cod  (Gadus morhua,  Gadus macrocephalus,  Gadus 
Ogac) and offish  of the species Boreogadus  saida: 

ex 0304 20 29 

-  Of cod of the species Gadus morhua 

0304 20 31 

•  Of coalfish  (Pollachius  virens) 

R C N °3 

0304 20 33 

•  Of haddock (Melanogrammus  aeglefmus) 

•  Of redfish  (Sebastes  spp.) : 

0304 20 35 

-  Of the species Sebastes  marinus 

ex 0304 20 37 

-  Of the species Sebastes  mentella 

0304 20 41 

•  Of whiting (Merlangus  merlangus) 

0304 20 43 

-  Of ling (Molva  spp.) 

ex 0304 20 53 

-  Of mackerel of the species Scomber  scombrus 

0304 20 57 

•-  Of hake of the genus  Merluccius 

0304 20 71 

•  Ofplaice  (Pleuronectes  platessa) 

R C N °6 

R C N °6 

R C N °8 

T Q N °3 

0304 20 75 

•  Of herring  (Clupea  harengus,  Clupea  pallasii) 

RCN°  1 

0304 20 96 

•  Other: 

•-  Of blue whiting  (Micromesistius poutassou  or  Gadus 

R C N °9 

poutassou) 

--  Other 

than  of  blue  whiting 

(Micromesistius 

Statistical  survey 

poutassou  or Gadus  poutassou) 

0304 90 

Other: 

0304 90 05 

•  Surimi 

-  Other: 

ex  0304  90  10 

--  Of freshwater  fish: 

Statistical  survey 

Of trout of the species Oncorhynchus  mykiss 

Of Atlantic  salmon  (Salmo  salar) 

TQN°  1 

T Q N °2 

24 

(1) 

(2) 

(3) 

(4) 

—  Other: 

— 

Of herring (Clupea harengus,  Clupea  pallasii): 

0304 90 20 

From  1 January to  14 February 

0304 90 27 

From  16 June to 31 December 

0304 90 38 

Of cod of the species Gadus morhua 

0304 90 41 

— 

Of coalfish  (Pollachius  virens) 

0304 90 45 

— 

Of haddock (Melanogrammus  aeglefinus) 

0304 90 47 

Of hake of the genus  Merluccius 

0304 90 57 

— 

Of monkfish  (Lophius spp.) 

0304 90 59 

— 

Of  blue  whiting  (Micromesistius  poutassou  or 
Gadus  poutassou) 

0304 90 97 

— 

Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

R C N °1 

R C N °1 

R C N °3 

T Q N °3 

R C N °9 

Statistical  survey 

25 

(1) 

0305 

(2) 

(3) 

(4) 

Fish, dried, salted  or in brine; smoked fish, whether or 
not  cooked  before  or  during  the  smoking  process; 
flours,  meals  and  pellets  of  fish,  fit  for  human 
consumption: 

0305 10 00 

—  Flours,  meals  and  pellets  of  fish,  fit  for  human 

consumption 

0305 20 00 

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

0305 30 

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

ex 0305 30 19 

—  Of cod of the species Gadus  morhua 

ex 0305 30 30 

«  Of Atlantic salmon  (Salmo salar),  salted or in brine 

0305 30 50 

—  Of 

lesser  or  Greenland  halibut 

(Reinhardtius 

hippoglossoides),  salted or in brine 

0305 30 90 

—  Other 

—  Smoked fish, including fillets: 

ex 0305 41 00 

—  Atlantic salmon  (Salmo  salar) 

R C N °4 

R C N °4 

R C N °5 

0305 42 00 

~  Herrings (Clupea harengus,  Clupea  pallasii) 

0305 49 10 

—  Lesser 

or  Greenland 

halibut 

(Reinhardtius 

R C N °5 

hippoglossoides) 

0305 49 20 

—  Atlantic halibut  (Hippoglossus  hippoglossus) 

ex 0305 49 30 

—  Mackerel  of the species Scomber  scombrus 

ex 0305 49 45 

—  Trout of the species Oncorhynchus  mykiss 

0305 49 50 

—  Eels (Anguilla  spp.) 

0305 49 80 

—  Other 

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

ex 0305 51 10 

—  Cod of the species Gadus morhua,  dried,  unsalted 

ex 0305 51 90 

—  Cod of the species Gadus morhua,  dried,  salted 

R C N °5 

R C N °5 

R C N °5 

R C N °5 

R C N °5 

26 

(1) 

(2) 

(3) 

(4) 

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

0305 61 00 

— Herrings (Clupea harengus,  Clupea pallasii) 

ex  0305 62 00 

— Cod of the species Gadus morhua 

0305 69 

—  Other: 

0305 69 90 

—  Other 

0 

0 

0 

RC N° 12 

RC N° 10 

27 

(1) 

0306 

(2) 

(3) 

(4) 

Crustaceans,  whether  in  shell  or  not,  live,  fresh, 
chilled,  frozen,  dried,  salted  or  in  brine;  crustaceans, 
in  shell,  cooked  by  steaming  or  by  boiling  in  water, 
whether  or  not  chilled,  frozen,  dried,  salted  or  in 
brine;  flours,  meals  and  pellets  of  crustaceans,  fit  for 
human consumption: 

—  Frozen: 

0306  13 

—  Shrimps and prawns: 

0306  13 10 

—  Of the family  Pandalidae 

0306  13 90 

—  Other 

0306  19 30 

—  Norway lobsters (Nephrops  norvegicus) 

—  Not  frozen: 

0306 29 30 

—  Norway lobsters (Nephrops  norvegicus) 

R C N ° 11 

0 

0 

0 

0 

28 

(1) 

0307 

(2) 

(3) 

(4) 

Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled, 
frozen,  dried,  salted  or  in  brine;  aquatic  invertebrates 
live,  fresh, 
other  than  crustaceans  and  molluscs, 
chilled,  frozen,  dried,  salted  or  in  brine;  flours,  meals 
and  pellets  of  aquatic 
than 
crustaceans, fit for human consumption: 

invertebrates  other 

—  Scallops, including queen scallops, of the genera  Pecten, 

Chlamys  or  Placopecten: 

0307  2100 

—  Live, fresh  or chilled 

0307 29 

--  Other: 

0307 29  10 

—  Coquilles  St. Jacques (Pecten maximus),  frozen 

0307 29 90 

—  Other 

0 

0 

0 

29 

(1) 

1604 

(2) 

(3) 

(4) 

Prepared  or  preserved 
substitutes prepared  from fish eggs: 

fish;  caviar  and  caviar 

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

ex 1604 1100 

—  Atlantic salmon  (Salmo  salar) 

1604 12 

—  Herrings: 

1604 12 10 

—  Fillets, 

raw,  merely 

coated  with  batter  or 
breadcrumbs,  whether  or  not  prefried  in  oil,  deep 
frozen 

T Q N °4 

T Q N °5 

RC N°  12 

RC N°  12 

—  Other: 

1604 12 91 

— 

In airtight  containers 

1604 12 99 

—-  Other 

1604 15 

—  Mackerel: 

ex 1604 15 11 

— 

ex 1604 15 19 

— 

Fillets  of  mackerel  of 
scombrus 

Other,  of  mackerel  of 
scombrus 

1604 19 

—  Other: 

the  species  Scomber 

T Q N °5 

the  species  Scomber 

T Q N °5 

ex 1604 19 10 

—  Trout of the species Oncorhynchus  mykiss 

T Q N °4 

1604 19 91 

— 

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

— 

Other: 

1604 19 92 

Cod 

(Gadus  morhua,  Gadus  ogac,  Gadus 

T Q N °6 

1604 19 93 

1604 19 94 

1604 19 95 

1604  19 98 

macrocephalus) 

Coalfish  (Pollachius  virens) 

Hake (Merluccius  spp.,  Urophycis spp.) 

Alaska  pollack  (Theragra  chalcogramma)  and 
pollack (Pollachius  pollachius) 
Other 

T Q N °6 

T Q N °6 

T Q N °6 

T Q N °6 

30 

(1) 

(2) 

(3) 

(4) 

1604 20 

—  Other prepared or preserved fish: 

1604 20 05 

~  Preparations of surimi 

—  Other: 

ex  1604 20  10 

—  Of Atlantic salmon  (Salmo salar) 

ex  1604 20 30 

—  Of Trout of the species Oncorhynchus  mykiss 

ex  1604 20 50 

—  Of mackerel of the species Scomber  scombrus 

1604 20 90 

—  Of other  fish: 

— 

Of herring 

Other than of herring 

0 

0 

0 

0 

0 

0 

T Q N °6 

T Q N °4 

T Q N °4 

T Q N °5 

T Q N °5 

T Q N °6 

31 

(1) 

160S 

(2) 

(3) 

(4) 

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

1605 20 

-  Shrimps and prawns: 

1605 20 10 

~  In airtight containers 

-  Other: 

1605 20 91 

- 

immediate  packings  of  a  net  content  not 

In 
exceeding 2 kg 

1605 20 99 

-  Other 

ex  1605 40 00 

- Norway lobsters (Nephrops norvegicus) 

0 

0 

0 

0 

TQN°7 

TQN°7 

TQN°7 

TQN°7 

32 

(1) 

2301 

(2) 

(3) 

(4) 

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

2301 20 00 

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

0 

molluscs or other aquatic invertebrates 

33 

TABLE II 

CNcode 

Description 

Rate of 
duty 

Tariff quota (TQ) 
in tonnes 
Reference ceiling 
(RC) 

(1) 

(2) 

(3) 

(4) 

TQ N° 1 W 
700 

0301 

Live fish: 

ex 0301 91 90 

—  Trout of the species Oncorhynchus mykiss 

0302 

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

ex 0302 1190 

—  Trout of the species Oncorhynchus i?tykiss 

0303 

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

ex 0303 21 90 

—  Trout of the  species Oncorhynchus mykiss 

0304 

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

0304 10 

—  Fresh or chilled: 

— Fillets: 

ex  0304 10 11 

—  Of trout of the  species Oncorhynchus mykiss 

0304 20 

—  Frozen fillets: 

ex  0304 20 11 

—  Of trout of the  species Oncorhynchus mykiss 

0304 90 

—  Other:  ^ 

ex  0304 90 10 

—  Of trout of the  species Oncorhynchus mykiss 

W  Figures  refer  to  the  commercial  presentation  'whole  and  gutted'.  For  imports  falling  under  HS  code  0304, a 

coefficient  of 2 shall be applied for quantities drawn from this tariff quota. 

34 

(1) 

(2) 

(3) 

(4) 

0301 

Live flsh: 

ex 030199 11 

— 

Atlantic salmon (Salmo salar) 

TQ N° 2 W 
4.925 

0302 

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

ex 0302 12 00 

—  Atlantic salmon (Salmo salar) 

0303 

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

ex 0303 22 00 

~  Atlantic salmon (Salmo salar) 

0304 

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

0304 10 

—  Fresh or chilled: 

--  Fillets: 

ex  0304  10 13 

— 

Of Atlantic salmon  (Salmo salar) 

0304 20 

—  Frozen  fillets: 

ex  0304 20 13 

—  Of Atlantic salmon (Salmo salar) 

0304 90 

—  Other: 

ex  0304 90 10 

—  Of freshwater  fish: 

— 

Of Atlantic  salmon (Salmo salar) 

W  Figures  refer  to  the  commercial  presentation  'whole  and  gutted'.  For  imports  falling  under  HS  code  0304,  a 

coefficient  of 2 shall be applied for  quantities drawn from  this tariff  quota. 

35 

(1) 

0304 

(2) 

(3) 

(4) 

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

TQN°3 
110 

0304 20 

-  Frozen fillets: 

0304 20 57 

- 

Of hake of the genus Merluccius 

0304 90 

-  Other: 

0304 90 47 

Of hake of the genus Merluccius 

0 

0 

36 

(1) 

1604 

(2) 

(3) 

(4) 

Prepared  or  preserved 
substitutes prepared  from  fish eggs: 

fish;  caviar  and  caviar 

TQN°4 
400 

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

ex  1604 1100 

~  Atlantic salmon (Salmo salar) 

1604 19 

-  Other: 

ex  1604 19 10 

- 

Trout of the species Oncorhynchus mykiss 

1604 20 

-  Other prepared or preserved  fish: 

-  Other: 

ex  1604 20 10 

-  Of Atlantic salmon (Salmo salar) 

ex  1604 20 30 

- 

Of Trout of the species Oncorhynchus mykiss 

0 

0 

0 

0 

37 

(1) 

1604 

(2) 

(3) 

(4) 

Prepared  or  preserved 
substitutes prepared from fish eggs: 

fish;  caviar  and  caviar 

TQN°5 
150 

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

1604  12 

—  Herrings: 

0 

0 

0 

0 

0 

1604  12 10 

—  Fillets, 

raw,  merely 

coated  with  batter  or 
breadcrumbs,  whether  or  not  prefried  in  oil,  deep 
frozen 

1604  15 

—  Mackerel: 

ex  1604  15 11 

— 

Fillets  of  mackerel  of 
scombrus 

the  species  Scomber 

ex  1604  15 19 

— 

Other,  of  mackerel  of 
scombrus 

the  species  Scomber 

1604 20 

—  Other prepared  or preserved  fish: 

ex  1604 20 50 

—  Of mackerel of the species Scomber scombru 

ex  1604 20 90 

—  Of other  fish: 

— 

Of  herring 

38 

(1) 

1604 

1604  19 92 

1604  19 93 

1604  19 94 

1604  19 95 

1604  19 98 

1604 20 

1604 20 05 

(2) 

(3) 

(4) 

Prepared  or  preserved 
substitutes prepared from fish eggs: 

flsh;  caviar  and  caviar 

TQN°6 
1200 

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

(Gadus  morhua,  Gadus  ogac,  Gadus 

Cod 
macrocephalus) 

Coalfish  (Pollachius  virens) 

Hake (Merluccius  spp.,  Urophycis spp.) 

Alaska  pollack  (Theragra  chalcogramma)  and 

pollack (Pollachius  pollachius) 

Other 

-  Other prepared  or preserved  fish: 

—  Preparations of surimi 

0 

0 

0 

0 

0 

0 

0 

ex  1604 20 90 

--  Other 

---  Of other fish: 

— 

Other than  of herring 

39 

(1) 

1605 

(2) 

(3) 

(4) 

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

TQN°7 
2000 

1605 20 

—  Shrimps and prawns: 

1605 20  10 

—  In airtight  containers 

—  Other: 

1605 20 91 

— 

immediate  packings  of  a  net  content  not 

In 
exceeding 2 kg 

1605 20 99 

—  Other 

ex  1605 40 00 

•  Norway lobsters (Nephrops  norvegicus) 

0 

0 

0 

0 

(1) 

0302 

(2) 

(3) 

(4) 

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

RC N°l (D 
2.000 

0302 40 

—  Herrings (Clupea harengus,  Clupea pallasii), excluding 

livers and roes: 

0302 40 05 

— From 1 January to 14 February 

0302 40 98 

— From 16 June to 31 December 

0303 

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

0303 50 

— Herrings (Clupea harengus,  Clupea pallasii), excluding 

livers and roes: 

0303 50 05 

— From 1  January to 14 February 

0303 50 98 

— From  16 June to 31 December 

0304 

Fish  flilets  and  other  flsh  meat  (whether  or  not 
minced), fresh, chilled or frozen: 

0304 20 

—  Frozen  fillets: 

0304 20 75 

— Of herring (Clupea harengus,  Clupea pallasii) 

0304 90 

—  Other: 

—  Ofherring (Clupea harengus,  Clupea pallasii): 

0304 90 20 

From 1 January to 14 February 

0304 90 27 

From 16 June to 31 December 

M  Figures  refer  to  the  commercial  presentation  'whole  and  gutted'.  For  imports  falling  under  HS  code  0304, a 

coefficient  of 2 shall be applied for quantities drawn from this reference ceiling. 

41 

(1) 

0302 

(2) 

(3) 

(4) 

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

RCN°2 
3.000 

ex  0302 64 05 

—  Mackerel  of  the  species  Scomber scombrus, from 

1 January to 14 February 

ex  0302 64 98 

—  Mackerel  of  the  species  Scomber scombrus, from 

16 June to 31 December 

0 

0 

42 

(1) 

0304 

(2) 

(3) 

(4) 

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

RCN°3 
25.000 

0304 20 

-  Frozen  fillets: 

0304 20 31 

—  Of coalfish  (Pollachius  virens) 

0304 90 

-  Other: 

0304 90 41 

— 

Of coalfish  (Pollachius  virens) 

0 

0 

43 

(1) 

0305 

(2) 

(3) 

(4) 

Fish, dried, salted or in brine; smoked flsh, whether or 
not  cooked  before  or  during  the  smoking  process; 
flours,  meals  and  pellets  of  fish,  fit  for  human 
consumption: 

RCN°4 
5.000 

0305 30 

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

0305 30 50 

— Of 

lesser  or  Greenland  halibut  (Reinhardtius 

hippoglossoides), salted or in brine 

0305 30 90 

~  Other 

0 

0 

44 

(1) 

0305 

(2) 

(3) 

(4) 

Fish, dried, salted  or in brine; smoked flsh, whether or 
not  cooked  before  or  during  the  smoking  process; 
flours,  meals  and  pellets  of  fish,  fit  for  human 
consumption: 

RCN°5 
1.000 

—  Smoked fish, including fillets: 

ex  0305 41 00 

~  Atlantic salmon (Salmo  salar) 

0305 49  10 

—  Lesser 

or  Greenland 

halibut 

(Reinhardtius 

hippoglossoides) 

0305 49 20 

—  Atlantic halibut (Hippoglossus  hippoglossus) 

ex  0305 49 30 

—  Mackerel of the species Scomber  scombrus 

ex  0305 49 45 

—  Trout of the species Oncorhynchus  mykiss 

0305 49 50 

—  Eels (Anguilla  spp.) 

0305 49 80 

—  Other 

0 

0 

0 

0 

0 

0 

0 

5 

(1) 

0302 

(2) 

(3) 

(4) 

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

RC N°6 W 
12.600 

— 

Redfish (Sebastes  spp.): 

0302 69 31 

Of the species Sebastes  marinus 

ex 0302 69 33 

Of the species Sebastes  mentella 

0303 

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

— 

Redfish (Sebastes  spp.): 

0303 79 35 

Of the species Sebastes  marinus 

ex 0303 79 37 

Of the species Sebastes  mentella 

0304 

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

0304 10 

—  Fresh or chilled: 

—  Fillets: 

0304 10 35 

— 

Of redfish  (Sebastes  spp.) 

0304 20 

—  Frozen  fillets: 

--  Of redfish  (Sebastes  spp.): 

0304 20 35 

—  Of the species Sebastes  marinus 

ex 0304 20 37 

—  Of the species  Sebastes  mentella 

(*)  Figures  refer  to  the  commercial  presentation  'whole  and  gutted*.  For  imports  falling  under  HS  code  0304,  a 

coefficient  of 3 shall be applied  for  quantities drawn from  this reference  ceiling. 

4 G 

(1) 

0304 

(2) 

(3) 

(4) 

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

RCN°7 
3.000 

0304  10 

-  Fresh or chilled: 

-  Fillets: 

0304  10 33 

— 

Of coalfish  (Pollachius  virens) 

0304  10 38 

— 

Other 

0 

0 

7 

(1) 

0304 

(2) 

(3) 

(4) 

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

RCN°8 
550 

0304 20 

-  Frozen  fillets: 

0304 20 43 

--  Ofling(M?/vaspp.) 

0 

48 

(1) 

0304 

(2) 

(3) 

(4) 

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

RCN°9 
1.800 

0304 20 

- Frozen  fillets: 

ex  0304 20 96 

-  Other: 

-  Of blue whiting (Micromesistius poutassou or Gadus 

0 

poutassou) 

0304 90 

- Other: 

0304 90 59 

- 

Of  blue  whiting  (Micromesistius  poutassou  or 
Gadus poutassou) 

0 

49 

(1) 

0305 

(2) 

(3) 

(4) 

Fish, dried, salted or in brine; smoked flsh, whether or 
not  cooked  before  or  during  the  smoking  process; 
flours,  meals  and  pellets  of  flsh,  fit  for  human 
consumption: 

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

RCN°10 
1.400 

0305 69 90 

—  Other 

0 

50 

(1) 

0306 

(2) 

(3) 

(4) 

Crustaceans,  whether  in  shell  or  not,  live,  fresh, 
chilled, frozen,  dried, salted  or in  brine; crustaceans, 
in  shell,  cooked  by  steaming  or  by  boiling  in  water, 
whether  or  not  chilled,  frozen,  dried,  salted  or  in 
brine; flours, meals  and  pellets  of  crustaceans, flt for 
human consumption: 

RCN°11 
11.000 

— Frozen: 

0306 13 

— Shrimps and prawns: 

0306 13 10 

—  Of the family Pandalidae 

0 

(1) 

0305 

(2) 

(3) 

(4) 

Fish, dried, salted or in brine; smoked flsh, whether or 
not  cooked  before  or  during  the  smoking  process; 
flours,  meals  and  pellets  of  fish,  fît  for  human 
consumption: 

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

RC N°12 
500 

0305 61 00 

— Herrings (Clupea harengus,  Clupea pallasii) 

0 

1604 

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

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

1604 12 

— Herrings: 

—  Other: 

1604 12 91 

In airtight containers 

1604 12 99 

—  Other 

0 

0  ' 

52 

(1) 

0302 

(2) 

(3) 

(4) 

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

Statistical 
survey 

0302 29  10 

—  Megrim  (Lepidorhombus  spp) 

0302 29 90 

—  Other 

0302 69 99 

— 

Other 

0303 

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

0303 79 96 

— 

Other 

0304 

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

0 

0 

0 

0 

0304 20 

—  Frozen  fillets: 

ex  0304 20 96 

--  Other: 

—  Other 

than  of  blue  whiting 

(Micromesistius 

0 

poutassou  ox Gadus  poutassou) 

0304  90 

—  Other: 

0304  90 05 

—  Surimi 

0304  90 97 

— 

Other 

0 

0 

53 

PROTOCOL 2 

concerning the tariff treatment and arrangements applicable to certain  products 
obtained  by processing agricultural  products 

Article  1 

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

(i) 

the  levying,  upon  import,  of  an  agricultural  element  or  fixed  amount,  or  the 
application  of internal price compensation measures; 

(ii) 

the application  of measures adopted upon  export. 

The Community  shall apply the customs duties on imports originating in the Faroe  Islands 
as indicated  in the Table annexed to this Protocol. 

Article 2 

Article 3 

The  Faroe  Islands  shall  abolish  tariffs  and  duties  on  imports  of  processed  agricultural 
products  originating  in  the  Community,  with  the  exceptions  mentioned  in  Protocol  4, 
Article 2. 

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

D 

TABLE 

EUROPEAN  COMMUNITY 

CNcode 

Description 

Rate of 
duty 

0403 

Buttermilk,  curdled milk and cream, yogurt, képhir and other fermented  or 
acidified  milk and cream, whether or not concentrated  or containing  added 
sugar or other sweetening matter or flavoured  or containing added  fruit,  nuts 
or cocoa: 

0403  10 

-  Yogurt: 

0403  10 51 
to 99 

- - Flavoured  or containing added  fruit,  nuts or cocoa 

0403 90 

- Other: 

0403 90 71 
to 99 

- -  Flavoured or containing added  fruit,  nuts or cocoa 

0710 

Vegetables (uncooked or cooked by steaming or boiling in water),  frozen: 

0710 40 

- Sweet corn 

0711 

Vegetables 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: 

0711  90 

- Other vegetables; mixtures of vegetables: 

- - Vegetables: 

0711  90 30 

- 

Sweet corn 

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: 

1702 50 

- Chemically pure fructose 

1702 90 

- Other,  including invert  sugar: 

1702 90  10 

- - Chemically pure maltose 

EA 

EA 

EA 

EA 

free 

free 

r. bb 

CNcode 

Description 

Rate of duty 
(1) 

1704 

Sugar confectionery (including white chocolate), not containing cocoa: 

1704 10 

- Chewing gum, whether or not sugar-coated 

1704 90 

- Other: 

1704 90 10 

- -  Liquorice extract containing more than 10 % by weight of sucrose but 

not containing other added substances 

1704 90 30 

- -  White chocolate 

1704 90 51 
to 99 

--  Other 

1806 

1806 10 

1806 20 

Chocolate and other food preparations containing cocoa: 

-  Cocoa powder, containing added sugar or other sweetening matter 
-  Other preparations in blocks or slabs weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or 
immediate packings, of a content exceeding 2 kg: 

1806 20 10 

- -  Containing 31 % or more by weight of cocoa butter or containing a 
combined weight of 31 % or more of cocoa butter and milk fat 

1806 20 30 

Containing a combined weight of 25 % or more, but less than 31 % of 
cocoa butter and milk fat 

--  Others 

1806 20 50 

Containing 18 % or more by weight of cocoa butter 

1806 20 70 

—  Chocolate milk crumb 

1806 20 95 

- - - Other 

EA 
max 

free 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 

EA 
max 
+ ADS/Z 

58 

CNcode 

Description 

Other, in blocks, slabs or bars: 

1806 3100 

Filled 

1806 32 

Not filled 

1806 90 

Other. 

1806 9011 
to 39 

1806 90 50 

Chocolate and chocolate products 

Sugar confectionery and substitutes therefor made from sugar 
substitution products, containing cocoa 

1806 90 60 

Spreads containing cocoa 

1806 90 70 

Preparations containing cocoa for making beverages 

1806 90 90 

Other 

1901 

1902 

Malt extract; food preparations of flour, meal, starch or malt extract, not 
containing cocoa or containing less than 40 % by weight of cocoa on a totally 
defatted basis, not elsewhere specified or included; food preparations of goods 
of heading Nos 0401 to 0404, not containing cocoa powder or containing less 
than 5 % by weight of cocoa on a totally defatted basis, not elsewhere 
specified or included 

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

-  Uncooked pasta, not stuffed  or otherwise prepared: 

1902 11 

1902 19 

- - Containing eggs 

- - Other 

Rate of duty 
(1) 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADS/Z 

EA 

EA 

EA 

K 57 

CN code 

Description 

1902 20 

-  Stuffed  pasta, whether or not cooked or otherwise  prepared: 

1902 20 91 
to 99 

- - Other 

1902 30 

- Other pasta 

1902 40 

-  Couscous 

1903 

1904 

1905 

Tapioca and substitutes therefor  prepared from starch, in the form  of  flakes, 
grains, pearls, sittings or in similar  forms 

Prepared  foods  obtained by the swelling or roasting of cereals or cereals 
products (for example, com flakes); cereals, other than maize (com), in grain 
form or in the form  of flakes or other worked grains (except flour and meal), 
pre-cooked, or otherwise prepared, not elsewhere specified  or included 

Bread, pastry, cakes, biscuits and other baker's wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable  for 
pharmaceutical  use, sealing wafers, rice paper and  similar products: 

1905 10 

-  Crispbread 

1905 20 

- Gingerbread  and the  like 

1905 30 

- Sweet biscuits; waffles  and  wafers 

1905 40 

- Rusks, toasted bread  and similar toasted  products 

1905 90 

- Other: 

1905 90 10 

- -  Matzos 

Rate of duty 

(1) 

EA 

EA 

EA 

EA 

EA 

EA 
max 24  % 
+  ADF/M 

EA 

EA 
max 35 % 
+  ADS/Z 

EA 

EA 
max 20  % 
+  ADF/M 

1905 90 20 

Communion wafers, empty cachets of a kind  suitable  for  pharmaceutical 
use, sealing wafers, rice paper and  similar  products 

EA 

Other: 

1905 90 30 

Bread, not containing added honey, eggs, cheese or fruit,  and 
containing by weight in the dry matter  state not more than  5 % of 
sugar and not more than  5 % of fat 

EA 

58 

CN code 

Description 

1905 90 40 

—  Waffles and wafers with a water content exceeding 10 % by weight 

1905 90 45 

- --  Biscuits 

1905 90 55 

—  Extruded or expanded products, savoury or salted 

•--  Other: 

1905 90 60 

With added sweetening matter 

1905 90 90 

Other 

2001 

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved 

by vinegar or acetic acid: 

200190 

-Other 

2001 90 30 

- - Sweet com (Zea mays var. saccharata) 

2004 

2004  10 

Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, frozen, other than products from heading No 2006: 
- Potatoes: 

- Other: 

2004 10 91 

—  In the form of flour, meal or  flakes 

2004 90 

- Other vegetables and mixtures of vegetables: 

2004 90 10 

- - Sweet com (Zea mays var. saccharata) 

Rate of 
duty(l) 

EA 
max 
+ ADF/M 

EA 
max 
+ AD F /M 

EA 
max 
+ ADF/M 

EA 
max 
+ ADS/Z 

EA 
max 
+ ADF/M 

EA 

EA 

EA 

59 

CNcode 

Description 

2005 

Other vegetables prepared or preserved otherwise than by vinegar or acetic 
acid, not frozen, other than products from heading No 2006: 

2005 20 

- Potatoes: 

2005 20 10 

- - In the form of flour, meal or flakes 

2005 80 

- Sweet com (Zea mays  var.  saccharata) 

Rate of 
duty(l) 

EA 

EA 

2008 

Fruit, nuts and other edible parts of plants, otherwise prepared  or preserved, 
whether or not contaimng added sugar or other sweetening matter or spirit, 
not elsewhere specified  or included: 

- Other, including mixtures other than those of subheading No 2008  19: 

2008 99 

- - Other: 

Not containing added  spirit: 

Not containing added  sugar: 

2008 99 85 

Maize (com), other than sweet com (Zea mays var. saccharata)  * 

EA 

2101 

Extiacts, essences and concentrates, of coffee,  tea or maté and  preparations 
with a basis of these products or with a basis of coffee,  tea or maté; roasted 
chicory and other roasted coffee  substitutes, and extracts, essences  and 
concentrates thereof: 

-  Extracts, essences and concentrates, of coffee,  and preparations with a 

basis of these extracts, essences or concentrates or with a basis of  coffee: 

- -  Preparations with a basis of these extracts, essences or concentrates of 

2101 12 

coffee: 

2101 12 98 

- - - Other 

210120 

-  Extracts, essences and concentrates, of tea or maté, and preparations with 
a basis of these extracts, essences or concentrates or with a basis of tea or 
maté: 

- -  Preparations: 

210120  98 

- - - O t h er 

EA 

EA 

60 

CN code 

Description 

Rate of 
duty(l) 

210130 

-  Roasted chicory and other roasted coffee  substitutes, and extracts, 

essences and concentrates thereof: 

Roasted chicory and other roasted coffee  substitutes: 

210130  19 

- -- 

Other 

- -  Extracts, essences and concentrates of roasted chicory and other roasted 

coffee  sustitutes: 

210130  99 

- - - O t h er 

2102 

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not 

including vaccines of heading No 3002); prepared baking powders: 

210210 

- Active yeasts: 

2102  10 31 
to 39 

2102 20 

2102 20  11 
to 19 

2103 

--Baker's yeast 

-  Inactive yeasts; other  single-cell micro-organisms,  dead: 

- - Inactive  yeasts 

Sauces and preparations  therefor,  mixed condiments and mixed  seasonings; 
mustard flour and meal and prepared  mustard: 

2103  10 

- Soya  sauce 

2103 20 

- Tomato ketchup and other tomato  sauces 

2103  90 

-Other 

2104 

Soups and broths and preparations therefor,  homogenized  composite  food 
preparations: 

210410 

-  Soups and broths and preparations  therefor 

2105 

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

EA 

EA 

EA 

free 

free 

free 

free 

free 

EA 
max  (1) 
+  ADS/Z 

2106 

Food preparations not elsewhere  specified  or included: 

2106  10 

- Protein  concentrates and textured protein  substances: 

2106  10 80 

--Other 

EA 

61 

CNcode 

Description 

2106 90 

• Other: 

2106 90  10 

- - Cheese  fondues 

- - O t h er 

ex 2106 90 92 

- 

Containing no milkfats,  sucrose, isoglucose, glucose or starch or 
containing less than  1,5 % milkfat,  5 % sucrose or isoglucose, 5 % 
glucose or starch: 

Hydrolysates of proteins; autolysates of yeast 

2106 90 98 

- - -  Other 

Rate of 
duty(l) 

EA 
max ECU 25/ 
100 kg/net 

free 

EA 

2202 

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

2202  10 

-  Waters, including mineral waters and EArated waters, containing  added 

free 

sugar or other sweetening matter or  flavoured 

2202  90 

-  Other: 

ex 2202 90 10 

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

from  products of heading Nos 0401 to 0404: 

- 

Containing  sugar (sucrose or invert  sugar) 

2202  90 91 
to 99 

- -  Other 

2203 

2205 

Beer made from  malt 

Vermouth and other wine of fresh  grapes flavoured with plants or aromatic 
substances 

free 

EA 

free 

free 

62 

CNcode 

Description 

Rate of 
duty(l) 

2208 

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 
80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic 
preparations of a kind used for the manufacture of beverages: 

2208 90 

- Other: 

- - Other spirits and other spirituous beverages, in containers holding: 

- 

2 1 or less: 

ex 2208 90 69 

Other spirituous beverages: 

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

-  More than 2 1: 

ex 2208 90 78 

Other spirituous beverages: 

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

2905 

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 

- Other polyhydric alcohols: 

2905 43 

- - Mannitol 

2905 44 

- - D-glucitol (sorbitol) 

ECU 1/% 
vol/hl 
+ ECU 6/hl 

ECU 1/% 
vol/hl 

EA 

EA 

2915 

Saturated acyclic monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives: 

- Formic acid, its salts and esters: 

ex 2915 13 

- - Esters of formic acid: 

Esters of mannitol and esters of sorbitol 

free 

- Esters of acetic acid: 

63 

CNcode 

Description 

2915 39 

- - Other: 

- - - Other: 

ex 2915 39 90 

Esters of mannitol and esters of sorbitol 

-Other: 

ex 2915 90 

- - Esters of mannitol and esters of sorbitol 

Rate of 
duty(l) 

free 

free 

2916 

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives: 

-  Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, 

peroxides, peroxyacids and their derivatives: 

2916 19 

- -  Other: 

ex 2916 19 90 

- - -  Other: 

Esters of mannitol and esters of sorbitol 

free 

2917 

Polycarboxylic acids, tlieir anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives: 

-  Acyclic polycarboxylic acids, tlieir anhydrides, halides, peroxides, 

peroxyacids and their derivatives: 

2917 19 

- - Other: 

ex 2917 19 90 

- - - Other: 

Itaconic acid, it; ^alts and esters 

2918 

Carboxylic acids with additional oxygen function and tlieir anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated 
or nitrosated derivatives: 

-  Carboxylic acids with alcohol function  but without other oxygen  function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives: 

2918 11 

- -  Lactic acid, its salts and esters 

2918 14 

2918 15 

Citric acid 

Salts and esters of citric acid 

free 

free 

free 

free 

64 

CNcode 

Description 

Rate of 
duty(l) 

2918 19 

- -  Other: 

ex 2918 19 90 

- - -  Other: 

Glyceric acid, glycolic acid, saccharic acid, isosaccharic acid, 
heptasaccharic acid, their salts and esters 

free 

2932 

Heterocyclic compounds with oxygen hetero-atom(s) only: 

-  Compounds containing an unfused furan ring (whether or not 

hydrogenated) in the structure: 

ex 2932 19 

- -  Other: 

- 

Anhydrous mannitol and sorbitol compounds, excluding maltol and 
isomaltol 

free 

2932 99 

Other: 

ex 2932 99 70 

- -  Other cyclic acetals and internal hemiacetals, whether or not with other 
oxygen functions, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives: 

- 

a - Methylglucoside 

free 

ex 2932 99 90 

- -  Other: 

- 

Anhydrous mannitol and sorbitol compounds, excluding maltol and 
isomaltol 

free 

2940 

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of 
heading Nos 2937, 2938 or 2939: 

2940 00 90 

-  Other 

2941 

Antibiotics: 

free 

2941 10 

-  Penicillins and their derivatives with a penecillanic acid structure; salts 

free 

thereof 

65 

CN code 

Description 

Rate of 
duty(l) 

3001 

Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances 
prepared for therapeutic or prophylactic uses, not elsewhere specified or 
included: 

3001 90 

-  Other: 

- -  Other: 

3001 90 91 

- - -  Heparin and its salts 

3501 

Casein, caseinates and other casein derivatives; casein glues: 

3501 10 

-  Casein: 

350110 10 

2 
--  For the manufacture of regenerated textile fibres 

3501 10 50 

- -  For industrial uses other than the manufacture of foodstuffs  or fodder  2 

3501 10 90 

- -  Other 

3501 90 

-  Other: 

3505 

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

3505 10 

-  Dextrins and other modified starches: 

3505 10 10 

- -  Dextrins 

- -  Other modified starches: 

3505 10 50 

— 

Starches, esterified or etherified 

3505 10 90 

- --  Other 

3505 20 

-  Glues 

free 

free 

free 

free 

free 

EA 

free 

EA 

EA 
max 

G6 

CNcode 

Description 

Rate of 
duty(l) 

3506 

Prepared glues and other prepared adhesives, not elsewhere specified or 
included; products suitable for use as glues or adhesives, put up for retail sale 
as glues or adhesives, not exceeding a net weight of 1 kg: 

ex 3506 10 00 

-  Products suitable for use as glues or adhesives, put up for retail sale as 

glues or adhesives, not exceeding a net weight of 1  kg: 

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

free 

-  Other: 

ex 3506 99 00 

- -  Other: 

- 

With a basis of sodium silicate emulsion or of resin emulsions 

free 

3809 

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 
and other products and preparations (for example, dressings and mordants), of 
a kind Used in the textile, paper, leather or like industries, not elsewhere 
specified or included: 

3809 10 

-  With a basis of amylaceous substances 

-  Other: 

ex 3809 91 

- -  Of a kind used in the textile or like industries: 

- 

Containing starch or products derived from starch 

ex 3809 92 

- -  Of a kind used in the paper or like industries: 

Containing starch or products derived from starch 

ex 3809 93 

- -  Of a kind used in the leather or like industries: 

- 

Containing starch or products derived from starch 

3823 

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 

-  Industrial monocarboxylic fatty acids; acid oils from refining: 

3823 13 

- -  Tall oil fatty acids 

EA 
max 

free 

free 

free 

free 

67 

CNcode 

Description 

Rate of 
duty(l) 

3824 

Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included; residual 
products of the chemical or allied industries, not elsewhere specified or 
included: 

ex 3824 10 

-  Prepared binders for foundry moulds or cores: 

- -  Based on synthetic resins 

3824 60 

-  Sorbitol other than that of subheading 2905 44 

3824 90 

-  Other: 

ex 3824 90 25 

- -  Pyrolignites (for example, of calcium); crude calcium tartrate; crude 

calcium citrate: 

- 

Crude calcium citrate 

ex 3824 90 90 

- -  Other: 

- - -  Other: 

Products of sorbitol cracking 

3911 

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, 
polysulphones and other products specified in note 3 to this chapter, not 
elsewhere specified or included, in primary forms: 

ex 3911 10 

-  Petroleian resins, coumarone, indene or coumarone-indene resins and 

polyterpenes: 

- -  Adhesives with a basis of resin emulsions 

391190 

-  Other: 

ex 3911 90 10 

- -  Condensation or rearrangement polymerization products whether or not 

chemically modified: 

- 

Adhesives with a basis of resin emulsions 

ex 3911 90 90 

- -  Other: 

Adhesives with a basis of resin emulsions 

free 

EA 

free 

free 

free 

free 

free 

68 

CN code 

Description 

3913 

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

3913 90 

-  Other: 

ex 3913 90 90 

--  Other: 

- - -  Dextran 

—  Other, excluding hardened proteins 

Rate of 
duty(l) 

free 

free 

1  The amounts of the agricultural  components  (EA), which may be subject to a maximum duty, are set 
out in the Common  Customs Tariff  in the form  of a specific amount or of a reference  to Annex I of the 
Common  Customs Tariff  (Regulation  (EEC) N° 2658/87 of 23 July  1987 as amended). 
2 
provisions. 

Entry under this subheading  is subject to conditions laid down in the relevant  Community 

69 

PROTOCOL 3 
concerning the definition  of the concept of "originating products" and 
methods of administrative  cooperation 

TABLE OF CONTENTS 

TITLE I 

GENERAL PROVISIONS 

-  Article 1 

Definitions 

TITLE  n 

DEFINITION OF THE CONCEPT OF "ORIGINATING  PRODUCTS" 

-  Article 2 
-  Article 3 
-  Article 4 
-  Article 5 
-  Article 6 
-  Article 7 
-  Article 8 
-  Article 9 
-  Article  10 

General  requirements 
Bilateral cumulation of origin 
Wholly obtained  products 
Sufficiently  worked  or processed  products 
Insufficient  working or processing  operations 
Unit of  qualification 
Accessories,  spare parts and tools 
Sets 
Neutral  elements 

TITLE TU 

TERRITORIAL  REQUIREMENTS 

-  Article  11 
-  Article  12  Direct  transport 

Principle of territoriality 

-  Article  13  Exhibitions 

TITLE IV 

DRAWBACK  OR EXEMPTION 

-  Article  14 

Prohibition  of drawback of,  or exemption from,  customs duties 

TITLE V 

PROOF OF ORIGIN 

-  Article  15  General  requirements 
-  Article  16 
-  Article  17  Movement  certificates  EUR.l  issued  retrospectively 
-  Article  18 
-  Article  19 

Procedure for the issue of a movement certificate  EUR. 1 

Issue of a duplicate movement certificate  EUR.l 
Issue of movement  certificates EUR. 1 on the basis of a proof of origin 
issued  or made out  previously 

-  Article 20  Conditions for  making out an invoice declaration 
-  Article 21  Approved  exporter 
-  Article 22  Validity of proof of origin 
-  Article 23 
-  Article 24 
-  Article 25  Exemptions from  proof of origin 
-  Article 26 
-  Article 27 
-  Article 28  Discrepancies and formal  errors 
-  Article 29  Amounts expressed  in ECU 

Submission of proof of origin 
Importation by instalments 

Supporting  documents 
Preservation  of proof of origin and supporting  documents 

70 

TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 

-  Article 30  Mutual assistance 
-  Article 31  Verification of proofs of origin 
-  Article 32  Dispute settlement 
-  Article 33  Penalties 
-  Article 34  Free zones 

TITLE VH  CEUTA AND MELILLA 

Article 35  Application of the Protocol 
Article 36  Special conditions 

71 

TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

For the purposes of this Protocol: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

(1) 

"manufacture" means any kind of working or processing including assembly or specific 
operations; 

"material"  means  any ingredient,  raw  material,  component  or  part,  etc.,  used  in the 
manufacture of the product; 

"product" means the product being manufactured,  even if it is intended for later use in 
another manufacturing  operation; 

''goods" means both materials and products; 

"customs  value"  means  the  value  as  determined  in  accordance  with  the  1994 
Agreement on implementation of Article VII of the General Agreement on Tariffs and 
Trade (WTO Agreement on customs valuation); 

"ex-works price" means the price paid for the product ex works to the manufacturer in 
the  Community  or  the  Faroe  Islands  in  whose  undertaking  the  last  working  or 
processing  is  carried  out,  provided  the  price  includes  the  value  of  all  the  materials 
used, minus any internal taxes which are, or may be, repaid when the product obtained 
is exported; 

"value of materials" means the customs value at the time of importation  of the non-
originating materials used, or, if this is not known and cannot be ascertained, the  first 
ascertainable price paid for the materials in the Community or the Faroe Islands; 

"value  of  originating  materials"  means  the  value  of  such  materials  as  defined  in 
subparagraph (g) applied mutatis mutandis; 

"added value" shall be taken to be the ex works price minus the customs value of each 
of the  products  incorporated  which  did  not  originate  in the  country  in  which  those 
products were obtained; 

"chapters" and "headings" mean the chapters and the headings (four-digit  codes) used 
in  the  nomenclature  which  makes  up  the  Harmonized  Commodity  Description  and 
Coding System, referred to in this Protocol as "the Harmonized System" or "HS"; 

"classified"  refers  to  the  classification  of  a  product  or  material  under  a  particular 
heading; 

"consignment" means products which are either sent simultaneously from one exporter 
to  one consignee or  covered  by a single transport  document  covering their shipment 
from the exporter to the consignee or, in the absence of such a document, by a single 
invoice; 

(m) 

"territories" includes territorial waters. 

72 

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 

TITLE  n 

Article 2 

General requirements 

1. 

For  the  purpose  of  implementing  this  Agreement,  the  following  products  shall  be 
considered as originating in the Community: 

(a)  products wholly obtained in the Community within the meaning of Article 4 of this 

Protocol; 

(b)  products obtained in the Community incorporating materials which have not been 
wholly  obtained  there,  provided  that  such  materials  have  undergone  sufficient 
working or processing in the Community within the meaning of Article 5 of this 
Protocol; 

2. 

For  the  purpose  of  implementing  this  Agreement,  the  following  products  shall  be 
considered as originating in the Faroe Islands: 

(a)  products wholly obtained  in the Faroe Islands within the meaning of Article 4 of 

this Protocol; 

(b)  products  obtained  in  the  Faroe  Islands  incorporating  materials  which  have  not 
been  wholly  obtained  there,  provided  that  such  materials  have  undergone 
sufficient  working or processing in the Faroe Islands within the meaning of Article 
5 of this Protocol. 

Article 3 

Bilateral cumulation of origin 

1. 

2. 

Materials originating in the Community shall be considered  as materials originating in 
the  Faroe  Islands  when  incorporated  into  a  product  obtained  there.  It  shall  not  be 
necessary  that  such  materials  have  undergone  sufficient  working  or  processing, 
provided they have undergone working or processing going beyond that referred  to in 
Article 6(1) of this Protocol. 

Materials originating in the Faroe Islands shall be considered as materials originating in 
the  Community  when  incorporated  into  a  product  obtained  there.  It  shall  not  be 
necessary  that  such  materials  have  undergone  sufficient  working  or  processing, 
provided they have undergone working or processing going beyond that referred to in 
Article 6(1) of this Protocol. 

73 

Article 4 

Wholly obtained  products 

1. 

The following  shall be  considered  as wholly  obtained  in the  Community  or  the  Faroe 
Islands: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

mineral products extracted from their soil or from  their seabed; 

vegetable products harvested there; 

live animals born and raised there; 

products from live animals raised there; 

products obtained by hunting or fishing conducted there; 

products  of  sea  fishing  and  other  products  taken  from  the  sea  outside  the 
territorial waters of the Community or the Faroe Islands by their vessels; 

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) 

(j) 

(k) 

including used tyres fit only for  retreading or for use as waste; 

waste and scrap resulting from  manufacturing  operations conducted there; 

products  extracted  from  marine  soil  or  subsoil  outside their  territorial  waters 
provided that they have sole rights to work that  soil or subsoil; 
goods  produced 
the  products 
subparagraphs (a) to (j). 

there  exclusively 

specified 

from 

in 

2. 

The terms  "their vessels" and  "their factory  ships" in sub-paragraphs  1(f)  and  (g)  shall 
apply only to vessels and factory  ships: 

(a) 

(b) 

(c) 

(d) 

(e) 

which  are  registered  or  recorded  in  an  EC  Member  State  or  in  the  Faroe 
Islands; 

which sail under the flag of an EC Member  State or of the Faroe Islands; 

which  are  owned  to  an  extent  of  at  least  50  per  cent  by  nationals  of  EC 
Member  States  or  of the Faroe  Islands,  or by a company  with  its head  office 
in  one  of  these  States,  of which  the  manager  or  managers,  Chairman  of  the 
Board  of  Directors  or  the  Supervisory  Board,  and  the  majority  of  the 
members  of  such  boards  are  nationals  of EC  Member  States  or  of the  Faroe 
Islands  and  of  which,  in  addition,  in  the  case  of  partnerships  or  limited 
companies, at least half the capital belongs to those  States or to  public bodies 
or nationals of the said States; 

of which the master and officers  are nationals of EC Member  States or  of the 
Faroe Islands; and 

ôf which  at  least  75 per  cent  of the crew  are nationals  of EC Member  States 
or of the Faroe Islands. 

74 

Article 5 

Sufficiently  worked or processed  products 

1. 

For the purposes of Article 2, products which are not wholly  obtained  are considered 
to be sufficiently  worked or processed when the conditions set out in the list in Annex 
II are fulfilled. 

The conditions referred to above indicate, for all products covered by this Agreement, 
the working or processing which must be carried out on non-originating materials used 
in manufacturing  and apply only in relation to  such materials.  Accordingly,  it  follows 
that if a product, which has acquired  originating  status by fulfilling  the conditions  set 
out in the list is used in the manufacture  of another product,  the conditions applicable 
to the product  in which it is incorporated  do not apply to  it,  and no account  shall be 
taken of the non-originating materials which may have been used in its manufacture. 

2. 

Notwithstanding  paragraph  1,  non-originating  materials  which,  according  to  the 
conditions  set out in the list,  should not be used in the manufacture  of a product may 
nevertheless be used, provided that: 

(a) 

(b) 

their  total  value  does  not  exceed  10  per  cent  of  the  ex-works  price  of  the 
product; 

any  of  the  percentages  given  in  the  list  for  the  maximum  value  of  non-
originating  materials  are  not  exceeded  through  the  application  of  this 
paragraph. 

This  paragraph  shall  not  apply  to  products  falling  within  Chapters  50  to  63  of  the 
Harmonized System. 

3. 

Paragraphs  1 and 2 shall apply except as provided in Article 6. 

Article 6 

Insufficient  working or processing  operations 

Without  prejudice  to  paragraph  2,  the  following  operations  shall  be  considered  as 
insufficient  working or processing to confer the status of originating products, whether 
or not the requirements of Article 5 are satisfied: 

(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 packages; 

(ii)  simple placing  in bottles,  flasks,  bags,  cases,  boxes, fixing on  cards  or boards 

etc., and all other simple packaging operations; 

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

packaging; 

75 

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

(f)  simple assembly of parts to constitute a complete product; 

(g)  a combination of two or more operations specified in subparagraphs (a) to (f); 

(1\)  slaughter of animals. 

All the operations carried out  in either the  Community  or the Faroe Islands on a given 
product  shall  be  considered  together  when  determining  whether  the  working  or 
processing  undergone  by  that  product  is  to  be  regarded  as  insufficient  within  the 
meaning of paragraph 1. 

Article 7 

Unit of  qualification 

1. 

The unit of qualification  for the application of the provisions of this Protocol  shall be 
the  particular  product  which  is  considered  as  the  basic  unit  when  determining 
classification using the nomenclature of the Harmonized System. 

Accordingly, it follows that: 

(a) 

(b) 

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 provisions of this Protocol. 

2. 

Where, under general rule 5 of the Harmonized System, packaging is included with the 
product for classification  purposes, it shall be included for the purposes of determining 
origin. 

Article 8 

Accessories, spare parts and tools 

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

Article 9 

Sets 

Sets,  as defined in general  rule 3 of the Harmonized  System,  shall be regarded  as originating 
when  all  component  products  are  originating.  Nevertheless,  when  a  set  is  composed  of 
originating  and non-originating  products, the  set  as a whole  shall  be regarded  as originating, 
provided that the value of the non-originating products does not exceed  15 per cent of the ex-
works price of the set. 

76 

Article 10 

Neutral  elements 

In order  to  determine whether  a product  originates, it  shall  not  be necessary to  determine  the 
origin of the following which might be used in its manufacture  : 

(a) 

(b) 

(c) 

(d) 

1. 

2. 

1. 

energy and  fuel; 

plant and  equipment; 

machines and tools; 

goods  which  do  not  enter  and  which  are  not  intended  to  enter  into  the  final 
composition  of the product. 

TITLE  IH 

TERRITORIAL  REQUIREMENTS 

Article 11 

Principle  of  territoriality 

The  conditions  set  out  in Title II relative  to  the  acquisition  of  originating  status  must 
be fulfilled  without interruption in the Community or the Faroe Islands. 

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

(a) 

(b) 

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. 

Article 12 

Direct  transport 

The preferential  treatment  provided  for under the Agreement  applies only to  products, 
satisfying  the requirements of this Protocol, which are transported  directly between  the 
Community  and  the  Faroe  Islands.  However,  products  constituting  one  single 
consignment  may  be  transported  through  other  territories  with,  should  the  occasion 
arise,  trans-shipment  or temporary  warehousing  in  such  territories,  provided  that  they 
remain  under  the  surveillance  of  the  customs  authorities  in  the  country  of  transit  or 
warehousing  and  do  not  undergo  operations  other  than  unloading,  reloading  or  any 
operation  designed to preserve them in good  condition. 

Originating  products may be transported  by pipeline across territory  other than that  of 
the Community or the Faroe Islands. 

2. 

Evidence that the conditions set out in paragraph  1 have been fulfilled  shall be supplied 
to the customs authorities of the importing country by the production  of: 

77 

(a) 

a single transport document covering the passage from  the exporting country 
through the country of transit; or 

(b) 

a certificate issued by the customs authorities of the country of transit: 

(i)  giving an exact description of the products; 

(ii)  stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships, or the other means of transport used; 
and 

(iii)  certifying  the  conditions  under  which  the  products  remained  in  the 

transit country; or 

(c) 

failing these, any substantiating documents. 

Article 13 

Exhibitions 

1. 

Originating  products,  sent  for  exhibition  in  another  country  and  sold  after  the 
exhibition  for  importation  in  the  Community  or  the  Faroe  Islands  shall  benefit  on 
importation  from  the  provisions  of  the  Agreement  provided  it  is  shown  to  the 
satisfaction of the customs authorities that : 

(a) 

(b) 

(c) 

(d) 

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

the products have been  sold  or  otherwise disposed  of by that  exporter  to a 
person in the Community or the Faroe Islands; 

the  products  have  been  consigned  during  the  exhibition  or  immediately 
thereafter  in the state in which they were sent for exhibition; and 

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

2. 

3. 

A proof  of origin  must be issued  or  made out  in accordance  with  the  provisions  of 
Title  V  and  submitted  to  the  customs  authorities  of  the  importing  country  in  the 
normal  manner.  The name and  address  of the exhibition  must be indicated  thereon. 
Where necessary, additional documentary evidence of the conditions under which they 
have been exhibited may be required. 

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. 

TITLE IV 

DRAWBACK OR EXEMPTION 

Article 14 

Prohibition of drawback of, or exemption from, customs duties 

78 

1.  Non-originating  materials  used  in  the  manufacture  of  products  originating  in  the 
Community  or  in the Faroe  Islands  for  which  a  proof  of  origin  is  issued  or  made  out  in 
accordance  with  the  provisions  of  Title  V  shall  not  be  subject  in the  Community  or  the 
Faroe Islands to drawback of,  or exemption from, customs duties of whatever kind 

2.  The  prohibition  in  paragraph  1 shall  apply  to  any  arrangement  for  refund,  remission  or 
non-payment,  partial  or  complete,  of  customs  duties  or  charges  having  an  equivalent 
effect,  applicable  in  the  Community  or  the  Faroe  Islands  to  materials  used  in  the 
manufacture,  where  such  refund,  remission  or  non-payment  applies,  expressly  or  in 
effect,  when  products  obtained  from  the  said  materials  are  exported  and  not  when  they 
are retained for home use there. 

3.  The exporter  of products covered by a proof of origin  shall be prepared  to  submit  at any 
time, upon  request  from the  customs  authorities,  all appropriate  documents  proving  that 
no  drawback  has  been  obtained  in  respect  of  the  non-originating  materials  used  in  the 
manufacture  of  the  products  concerned  and  that  all  customs  duties  or  charges  having 
equivalent  effect  applicable to  such materials have actually been paid. 

4.  The  provisions  of  paragraphs  1 to  3  shall  also  apply  in  respect  of  packaging  within  the 
meaning of Article 7 (2), accessories,  spare parts and tools within the meaning of Article 
8  and  products  in  a  set  within  the  meaning  of  Article  9  when  such  items  are  non-
originating. 

5.  The provisions  of paragraphs  1 to 4 shall  apply  only in respect  of materials which  are  of 
the  kind  to  which  the  Agreement  applies.  Furthermore,  they  shall  not  preclude  the 
application  of an  export  refund  system  for  agricultural  products,  applicable  upon  export 
in accordance with the provisions of the  Agreement. 

TITLE  V 

PROOF  OF  ORIGIN 

Article 15 

General  requirements 

1. 

Products  originating in the Community shall, on importation  into the Faroe Islands and 
products  originating  in  the  Faroe  Islands  shall,  on  importation  into  the  Community, 
benefit  from  this Agreement upon submission of either : 

(a) 

(b) 

a movement  certificate  EUR. 1, a specimen of which appears in Annex III; or 

in the cases specified  in Article 20(1), a declaration,  the text  of which  appears 
in Annex IV, given by the exporter  on an invoice, a delivery note or any other 
commercial  document  which' describes  the  products  concerned  in  sufficient 
detail  to  enable  them  to  be  identified  (hereinafter  referred  to  as  the  "invoice 
declaration"). 

2. 

Notwithstanding  paragraph  1, originating products within the meaning of this Protocol 
shall, in the cases  specified  in Article 25, benefit  from  this Agreement  without  it being 
necessary to submit any of the documents referred  to above. 

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Article 16 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

Procedure for the issue of a movement  certificate  EUR.1 

A  movement  certificate  EUR.l  shall  be  issued  by  the  customs  authorities  of  the 
exporting  country  on  application  having  been  made  in  writing  by  the  exporter  or, 
under the exporter's responsibility, by his authorized  representative. 

For  this  purpose,  the  exporter  or  his  authorized  representative  shall fill out  both  the 
movement  certificate  EUR. 1 and  the  application  form,  specimens  of  which  appear  in 
Annex  III.  These  forms  shall  be  completed  in  one  of  the  languages  in  which  this 
Agreement  is drawn  up  and  in accordance  with  the  provisions  of the  domestic  law  of 
If  they  are  handwritten,  they  shall  be  completed  in  ink  in 
the  exporting  country. 
printed  characters.  The  description  of the products  must  be given in the box  reserved 
for  this  purpose  without  leaving  any  blank  lines.  Where  the  box  is  not  completely 
filled,  a horizontal  line must be drawn below the last line of the description,  the empty 
space being crossed  through. 

The  exporter  applying for  the issue of a movement  certificate  EUR.l  shall be prepared 
to  submit  at  any  time,  at  the  request  of  the  customs  authorities  of  the  exporting 
country  where  the  movement  certificate  EUR. 1 is  issued,  all  appropriate  documents 
proving the originating status of the products concerned  as well as the fulfilment  of the 
other requirements  of this Protocol. 

A  movement  certificate  EUR. 1 shall  be  issued  by  the  customs  authorities  of  an  EC 
Member  State  or  the  Faroe  Islands  if  the  products  concerned  can  be  considered  as 
products  originating  in  the  Community  or  the  Faroe  Islands  and  fulfill  the  other 
requirements  of this Protocol. 

The  issuing  customs  authorities  shall take  any steps  necessary  to  verify  the  originating 
status  of  the  products  and  the  fulfilment  of  the  other  requirements  of  this  Protocol. 
For this purpose,  they shall have the right to call for  any evidence  and to carry out any 
inspection  of the  exporter's  accounts  or  any  other  check  considered  appropriate.  The 
issuing  customs  authorities  shall  also  ensure  that  the  forms  referred  to  in paragraph  2 
are  duly  completed.  In  particular,  they  shall  check  whether  the  space  reserved  for  the 
description  of  the  products  has  been  completed  in  such  a  manner  as  to  exclude  all 
possibility  of fraudulent  additions. 

The  date  of  issue  of  the  movement  certificate  EUR.l  shall  be  indicated  in Box  11 of 
the  certificate. 

A  movement  certificate  EUR.l  shall  be  issued  by  the  customs  authorities  and  made 
available to the exporter  as soon as actual  exportation  has been effected  or  ensured. 

Article 17 

Movement  certificates  EUR.l  issued  retrospectively 

1. 

Notwithstanding  Article  16(7),  a  movement  certificate  EUR.l  may  exceptionally  be 
issued  after  exportation  of the products to which it relates  if: 

(a) 

(b) 

it  was  not  issued  at  the  time  of  exportation  because  of  errors  or  involuntary 
omissions or special circumstances; or 

it  is  demonstrated  to  the  satisfaction  of  the  customs  authorities  that  a 
movement  certificate  EUR. 1 was  issued  but  was  not  accepted  at  importation 
for technical reasons. 

12 

2. 

3. 

4. 

For  the  implementation  of  paragraph  1,  the  exporter  must  indicate  in  his  application 
the  place  and  date  of  exportation  of the  products  to  which  the  movement  certificate 
EUR. 1 relates, and state the reasons for his request. 

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. 

Movement  certificates  EUR.l  issued  retrospectively  must be endorsed  with  one of the 
following  phrases: 

"NACHTRÀGLICH  AUSGESTELLT",  "DELIVRE A POSTERIORI", 
"RILASCIATO A POSTERIORI",  "AFGEGEVEN A POSTERIORI", 
"ISSUED RETROSPECTIVELY",  "UDSTEDT  EFTERF0LGENDE", 
"EKAO0EN EK TQN Y2TEPQN",  "EXPEDIDO A POSTERIORI", 
"EMITDDO A POSTERIORI",  "ANNETTU  JÀLKIKÀTEEN", 
"UTFÀRDAT IEFTERHAND",  "GIVIN EFTIRFYLGJANDI", 

5. 

The endorsement  referred  to  in paragraph  4  shall be inserted  in the  "Remarks"  box  of 
the movement  certificate  EUR. 1. 

Article 18 

Issue of a duplicate  movement  certificate  EUR.l 

1. 

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

2. 

The duplicate issued  in this way must be endorsed with one of the following  words: 

"DUPLIKAT",  "DUPLICATA",  "DUPLICATO",  "DUPLICAAT",  "DUPLICATE", 
"ANTirPA^O",  "DUPLICADO",  "SEGUNDA  VIA",  "KAKSOISKAPPALE", 
"TVITAK" 

3. 

4. 

The endorsement  referred  to  in paragraph  2 shall be inserted  in the  "Remarks"  box  of 
the duplicate movement  certificate  EUR. 1. 

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

Article 19 

Issue of movement  certificates  EUR.1 on the basis of a 
proof  of origin  issued  or made out  previously 

When  originating  products are placed under the control  of a customs office  in the  Community 
or the Faroe Islands, it shall be possible to replace the original  proof  of origin by one or  more 
movement  certificates  EUR.l  for  the  purpose  of  sending  all  or  some  of  these  products 
elsewhere  within  the  Community  or  the  Faroe  Islands.  The  replacement  movement 
certificate(s)  EUR. 1 shall  be  issued  by the  customs  office  under  whose  control  the  products 
are placed. 

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Article 20 

Conditions for making out an invoice declaration 

1.  An invoice declaration  as referred  to in Article  15(l)(b) may be made out: 

(a)  by an approved  exporter within the meaning of Article 21,  or 

(b)  by any exporter for any consignment  consisting of one or more packages  containing 

originating products whose total value does not exceed ECU 6 000. 

2.  An invoice declaration  may be made out if the products concerned  can be considered  as 
products  originating  in  the  Community  or  the  Faroe  Islands  and  fulfill  the  other 
requirements of this Protocol. 

3. 

The exporter  making out  an invoice declaration  shall be prepared  to  submit  at  any time, 
at  the  request  of  the  customs  authorities  of  the  exporting  country,  all  appropriate 
documents  proving  the  originating  status  of  the  products  concerned  as  well  as  the 
fulfilment  of the other requirements of this Protocol. 

4.  An invoice declaration  shall be made out by the exporter by typing, stamping or printing 
on the  invoice, the  delivery  note  or  another  commercial  document,  the  declaration,  the 
text  of which  appears  in  Annex  IV,  using  one  of the  linguistic  versions  set  out  in  that 
Annex  and  in  accordance  with  the  provisions  of  the  domestic  law  of  the  exporting 
country.  If the declaration is handwritten,  it shall be written in ink in printed  characters. 

5. 

6. 

1. 

2. 

3. 

4. 

Invoice  declarations  shall  bear  the  original  signature  of  the  exporter  in  manuscript. 
However,  an  approved  exporter  within  the  meaning  of Article  21  shall  not  be  required 
to sign such declarations provided  that  he gives the customs authorities of the  exporting 
country  a  written  undertaking  that  he  accepts  full  responsibility  for  any  invoice 
declaration which identifies  him as if it had been signed in manuscript by him. 

An invoice  declaration  may be made out  by the  exporter  when  the  products  to  which  it 
relates  are  exported,  or  after  exportation  on  condition  that  it  is  presented  in  the 
importing  country  no  longer  than  two  years  after  the  importation  of  the  products  to 
which it relates. 

Article 21 

Approved  exporter 

The  customs  authorities  of  the  exporting  country  may  authorize  any  exporter  who 
makes  frequent  shipments  of  products  under  this  Agreement  to  make  out  invoice 
declarations  irrespective  of  the  value  of  the  products  concerned.  An  exporter  seeking 
such authorisation  must offer  to the satisfaction  of the customs authorities all guarantees 
necessary to verify  the originating  status of the products  as well  as the  fulfilment  of the 
other requirements  of this Protocol. 

The  customs  authorities  may  grant  the  status  of  approved  exporter  subject  to  any 
conditions which they consider  appropriate. 

The  customs  authorities  shall  grant  to  the  approved  exporter  a  customs  authorization 
number which shall appear on the invoice declaration. 

The  customs  authorities  shall  monitor  the  use  of  the  authorization  by  the  approved 
exporter. 

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5. 

The  customs  authorities  may withdraw  the  authorization  at  any  time.  They  shall  do  so 
where the approved  exporter no longer  offers  the guarantees referred  to in paragraph  1, 
does not fulfill  the conditions referred  to in paragraph  2 or otherwise makes an incorrect 
use of the  authorization. 

Article 22 

Validity of proof of origin 

1. 

2. 

3. 

A proof of origin shall be valid for four  months from  the date  of issue in the  exporting 
country, and must be submitted within the said period to the customs authorities of the 
importing  country. 

Proofs  of  origin  which  are  submitted  to  the  customs  authorities  of  the  importing 
country  after  the final date  for  presentation  specified  in  paragraph  1 may be  accepted 
for  the  purpose  of  applying  preferential  treatment,  where  the  failure  to  submit  these 
documents by the final date set is due to exceptional  circumstances. 

In other cases of belated  presentation, the customs authorities of the importing  country 
may  accept  the  proofs  of  origin  where  the  products  have  been  submitted  before  the 
said final date. 

Article 23 

Submission  of proof  of origin 

Proofs  of  origin  shall  be  submitted  to  the  customs  authorities  of  the  importing  country  in 
accordance with the procedures applicable in that  country.  The said  authorities may require a 
translation of a proof of origin and may also require the import  declaration  to be accompanied 
by a statement  from  the  importer  to  the  effect  that  the  products  meet  the  conditions  required 
for the implementation  of this Agreement. 

Article 24 

Importation  by  instalments 

Where,  at  the  request  of  the  importer  and  on  the  conditions  laid  down  by  the  customs 
authorities  of  the  importing  country,  dismantled  or  non-assembled  products  within  the 
meaning of general  rule 2(a) of the Harmonized  System falling within  Sections XVI and  XVIÏ 
or  heading  Nos.  7308  and  9406  of  the  Harmonized  System  are  imported  by  instalments,  a 
single  proof  of  origin  for  such  products  shall  be  submitted  to  the  customs  authorities  upon 
importation  of the first instalment. 

Article 25 

Exemptions  from  proof  of origin 

1. 

Products  sent  as  small  packages  from  private  persons  to  private  persons  or  forming 
part  of  travellers'  personal  luggage  shall  be  admitted  as  originating  products  without 
requiring  the  submission  of  a  proof  of  origin,  provided  that  such  products  are  not 
imported  by way  of trade  and  have been  declared  as meeting  the  requirements  of this 
Protocol  and  where there  is no  doubt  as to  the veracity  of  such  a  declaration.  In  the 

83 

15 

case of products  sent by post,  this declaration  can be made on the customs  declaration 
C2/CP3 or on a sheet of paper annexed to that  document. 

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

Furthermore, the total value of these products shall not  exceed ECU 500 in the case of 
small  packages  or  ECU  1200  in  the  case  of  products  forming  part  of  travellers' 
personal luggage. 

Article 26 

Supporting  documents 

The  documents  referred  to  in  Articles  16(3)  and  20(3)  used  for  the  purpose  of  proving  that 
products  covered  by  a  movement  certificate  EUR.l  or  an  invoice  declaration  can  be 
considered  as products  originating in the Community  or the Faroe Islands  and  fulfill  the  other 
requirements of this Protocol  may consist inter alia of the following: 

(a) 

(b) 

(c) 

(d) 

1. 

2. 

3. 

4. 

direct  evidence  of the  processes  carried  out  by the  exporter  or  supplier  to  obtain  the 
goods concerned,  contained for example in his accounts or internal  bookkeeping; 

documents  proving  the  originating  status  of materials used,  issued  or  made  out  in the 
Community  or the Faroe  Islands where  these  documents  are  used  in  accordance  with 
domestic law; 

documents  proving  the  working  or  processing  of  materials  in  the  Community  or  the 
Faroe Islands, issued or made out in the Community  or the Faroe Islands, where  these 
documents are used in accordance with domestic law; 

movement  certificates  EUR. 1 or  invoice declarations  proving  the  originating  status  of 
materials  used,  issued  or  made  out  in  the  Community  or  the  Faroe  Islands  in 
accordance with this Protocol. 

Article 27 

Preservation  of proof of origin and supporting  documents 

The exporter  applying for  the issue of a movement  certificate  EUR.l  shall  keep  for  at 
least three years the documents referred  to in Article  16(3). 

The  exporter  making  out  an  invoice  declaration  shall  keep  for  at  least  three  years  a 
copy of this invoice declaration as well as the documents referred  to in Article 20(3). 

The  customs  authorities  of  the  exporting  country  issuing  a  movement  certificate 
EUR.l  shall  keep  for  at  least  three  years  the  application  form  referred  to  in  Article 
16(2). 

The customs authorities of the importing country  shall keep for  at least three years the 
movement  certificates  EUR. 1 and the invoice declarations submitted to them. 

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Article 28 

Discrepancies  and formal  errors 

The  discovery  of  slight  discrepancies  between  the  statements  made  in  the  proof  of 
origin  and  those  made  in  the  documents  submitted  to  the  customs  office  for  the 
purpose  of carrying  out  the formalities  for  importing  the  products  shall  not  ipso  facto 
render the proof of origin null and void if it is duly established  that  this document  does 
correspond  to the products  submitted. 

Obvious formal  errors  such  as typing  errors  on a proof  of origin  should  not  cause this 
document to be rejected  if these errors are not  such as to  create doubts concerning  the 
correctness of the statements made in this document. 

Article 29 

Amounts  expressed  in ECU 

1. 

2. 

3. 

4. 

Amounts  in the  national  currency  of the  exporting  country  equivalent  to  the  amounts 
expressed  in  ECU  shall  be  fixed  by  the  exporting  country  and  communicated  to  the 
importing countries through the European  Commission. 

When the  amounts  exceed  the corresponding  amounts fixed by the  importing  country, 
the latter shall accept them if the products are invoiced in the currency of the  exporting 
country. When the products are invoiced  in the currency  of another EC Member  State, 
the importing country  shall recognize the amount notified  by the country  concerned. 

The  amounts  to  be used  in  any given  national  currency  shall  be  the  equivalent  in  that 
national  currency  of  the  amounts  expressed  in  ECU  as  at  the  first  working  day  in 
October  1996. 

The  amounts  expressed  in ECU  and  their  equivalents  in the  national  currencies  of the 
EC Member  States and the Faroe Islands  shall be reviewed  by the  Joint  Committee  at 
the request  of the Community or the Faroe Islands. When  carrying  out this review,  the 
Joint  Committee  shall  ensure that  there will be no  decrease  in the  amounts  to  be used 
in  any  national  currency  and  shall  furthermore  consider  the  desirability  of  preserving 
the  effects  of  the  limits  concerned  in  real  terms.  For  this  purpose,  it  may  decide  to 
modify  the amounts expressed  in ECU. 

TITLE VI 

ARRANGEMENTS  FOR ADMINISTRATIVE  COOPERATION 

Article 30 

Mutual  assistance 

The  customs  authorities  of  the  EC  Member  States  and  of  the  Faroe  Islands  shall 
provide  each  other,  through  the European  Commission,  with  specimen  impressions  of 
stamps used  in their customs offices  for  the issue of movement  certificates  EUR.l  and 
with  the  addresses  of  the  customs  authorities  responsible  for  verifying 
those 
certificates  and invoice declarations. 

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In  order  to  ensure  the  proper  application  of  this  Protocol,  the  Community  and  the 
Faroe Islands  shall  assist  each  other,  through  the  competent  customs administrations, 
in  checking  the  authenticity  of  the  movement  certificates  EUR.l  or  the  invoice 
declarations and the correctness of the information  given in these documents. 

Article 31 

Verification  of proofs of origin 

1. 

2. 

3. 

4. 

5. 

6. 

Subsequent  verifications  of  proofs  of  origin  shall  be  carried  out  at  random  or 
whenever  the  customs  authorities  of the importing  country  have  reasonable  doubts  as 
to the authenticity  of such documents, the originating  status of the products  concerned 
or the fulfilment  of the other requirements of this Protocol. 

For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities  of the  importing  country  shall  return  the  movement  certificate  EUR. 1 and 
the  invoice,  if  it  has  been  submitted,  the  invoice  declaration,  or  a  copy  of  these 
documents,  to  the  customs  authorities  of  the  exporting  country  giving,  where 
appropriate,  the  reasons  for  the  enquiry.  Any  documents  and  information  obtained 
suggesting  that  the  information  given  on  the  proof  of  origin  is  incorrect  shall  be 
forwarded  in support  of the request for  verification. 

The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  exporting 
country.  For  this  purpose,  they  shall  have  the  right  to  call  for  any  evidence  and  to 
carry  out  any  inspection  of  the  exporter's  accounts  or  any  other  check  considered 
appropriate. 

If the  customs  authorities  of the  importing  country  decide  to  suspend  the  granting  of 
preferential  treatment  to  the  products  concerned  while  awaiting  the  results  of  the 
verification,  release  of  the  products  shall  be  offered  to  the  importer  subject  to  any 
precautionary  measures judged  necessary. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of the  results  of 
this  verification  as  soon  as  possible.  These  results  must  indicate  clearly  whether  the 
documents  are  authentic  and  whether  the  products  concerned  can  be  considered  as 
products  originating  in  the  Community  or  the  Faroe  Islands  and  fulfill  the  other 
requirements  of this Protocol. 

If  in  cases  of  reasonable  doubt  there  is no  reply  within  ten  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  customs  authorities  shall,  except  in  exceptional  circumstances,  refuse 
entitlement  to the  preferences. 

Article 32 

Dispute  settlement 

Where  disputes  arise  in  relation  to  the  verification  procedures  cf  Article  31  which  cannot  be 
settled  between  the  customs  authorities  requesting  a verification  and  the  customs  authorities 
responsible  for  carrying  out  this  verification  or  where  they  raise  a  question  as  to  the 
interpretation  of this Protocol, they shall be submitted to the Joint  Committee. 

In all cases the  settlement  of disputes between  the importer  and the customs  authorities  of the 
importing country  shall be under the legislation  of the said  country. 

86 

18 

Article 33 

Penalties 

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

Article 34 

Free zones 

1. 

2. 

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

By means  of an exemption  to the provisions  contained  in paragraph  1, when  products 
originating  in the Community  or the Faroe Islands are imported  into  a free  zone  under 
cover  of  a  proof  of  origin  and  undergo  treatment  or  processing,  the  authorities 
concerned  shall issue a new EUR. 1  certificate  at the exporter's request, if the treatment 
or processing undergone is in conformity  with the provisions of this Protocol. 

TITLE  VII 

CEUTA  AND  MELILLA 

Article 35 

Application  of the  Protocol 

The term  'Community' used  in Article 2 does not cover Ceuta and Melilla. 

Products  originating  in the  Faroe  Islands,  when  imported  into  Ceuta  or  Melilla,  shall 
enjoy  in  all  respects  the  same  customs  regime  as  that  which  is  applied  to  products 
originating  in the  customs  territory  of the  Community  under  Protocol  2  of the  Act  of 
Accession  of  the  Kingdom  of  Spain  and  the  Portuguese  Republic  to  the  European 
Communities, 
the  Faroe  Islands  shall  grant  to  imports  of  products  covered  by  the 
Agreement  and  originating  in  Ceuta  and  Melilla  the  same  customs  regime  as  that 
which is granted to products imported  from  and originating in the Community. 

For  the  purpose  of the  application  of paragraph  2  concerning  products  originating  in 
Ceuta  and  Melilla,  this  Protocol  shall  apply  mutatis  mutandis  subject  to  the  special 
conditions  set out in Article 36. 

87 

19 

Article 36 

Special  conditions 

1. 

Providing  they  have  been  transported  directly  in  accordance  with  the  provisions  of 
Article  12, the following  shall be considered as: 

(1) 

products originating in Ceuta and Melilla: 

(a)  products wholly obtained in Ceuta and Melilla; 

(b)  products  obtained  in  Ceuta  and  Melilla  in  the  manufacture  of  which 
products other than those referred  to in (a) are used, provided  that: 

(i) 

the  said  products  have undergone  sufficient  working  or  processing 
within the meaning of Article 5 of this Protocol; or that 

(ii) 

those  products  are  originating 
the 
Community within the meaning  of this Protocol,  provided  that  they 
have been  submitted  to  working  or  processing  which  goes  beyond 
the insufficient  working or processing referred  to in Article 6(1). 

in  the  Faroe  Islands  or 

(2) 

products originating in the Faroe Islands: 

(a)  products wholly obtained  in the Faroe Islands; 

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

(i) 

the  said  products  have undergone  sufficient  working  or  processing 
within the meaning of Article 5 of this Protocol; or that 

(ii) 

those  products  are  originating  in  Ceuta  and  Melilla  or  the 
Community within the meaning of this Protocol,  provided  that  they 
have been  submitted  to  working  or  processing  which  goes  beyond 
the insufficient  working or processing referred  to in Article 6(1). 

2. 

3. 

4. 

Ceuta and Melilla shall be considered  as a single territory. 

The  exporter  or  his  authorized  representative  shall  enter  "the  Faroe  Islands"  and 
"Ceuta  and  Melilla"  in  Box  2  of  movement  certificates  EUR.l  or  on  invoice 
declarations.  In addition,  in the case of products  originating  in Ceuta  and Melilla,  this 
shall be indicated  in Box 4 of movement certificates EUR.l  or on invoice declarations. 

The  Spanish  customs  authorities  shall  be  responsible  for  the  application  of  this 
Protocol  in Ceuta and Melilla. 

88 

ANNEX I 

Introductory  notes to the list in Annex II 

Note 1: 

The  list  sets  out  the  conditions  required  for  all  products  to  be  considered  as  sufficiently 
worked or processed within the meaning of Article 5 of the Protocol. 

Note 2: 

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

2.2  Where  several  heading  numbers  are  grouped  together  in  column  1  or  a  chapter 
number  is  given  and  the  description  of  products  in  column  2  is  therefore  given  in 
general terms, the adjacent  rules in columns 3 or 4 apply 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. 

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

2.4  Where, for  an entry in the first two columns, a rule is specified  in both  columns 3 and 
4, the exporter may opt, as an alternative, to  apply either the rule set out  in column 3 
or that  set out  in column 4.  If no origin  rule is given in column  4, the  rule  set  out in 
column 3 has to be applied. 

Note 3: 

3.1  The  provisions  of  Article  5  of  the  Protocol  concerning  products  having  acquired 
originating  status  which  are  used  in  the  manufacture  of  other  products  apply 
regardless  of  whether  this  status  has  been  acquired  inside  the  factory  where  these 
products are used  or in another factory  in the Community or in the Faroe Islands. 

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  per  cent  of  the 
ex-works  price,  is  made  from  "other  alloy  steel  roughly  shaped  by  forging"  of 
heading No  ex 7224. 

89 

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

3.2  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 
originating  status.  Thus  if a rule  provides  that  non-originating  material  at  a  certain 
level  of  manufacture  may  be  used,  the  use  of  such  material  at  an  earlier  stage  of 
manufacture  is allowed  and the use of such material at a later stage is not. 

3.3  Without  prejudice  to  Note  3.2  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  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. 

Example: 

The rule for  fabrics  of HS  5208 to  5212 provides 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; it is possible to use one or the other or both. 

3.5  Where  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.  (See  also 
Note 6.2 below in relation to textiles). 

Example: 

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

However,  this  does  not  apply  to  products  which,  although  they  cannot  be 
manufactured  from  the particular  material  specified  in the list,  can be produced  from 
a material of the same nature at an earlier stage of manufacture. 

SO 

Example: 

In the case of an article of apparel of ex Chapter 62 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. 

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

Note 4: 

4.1  The  term  "natural  fibres"  is  used  in the  list  to  refer  to  fibres  other  than  artificial  or 
synthetic  fibres.  It  is restricted  to  the  stages  before  spinning  takes  place,  including 
waste, and, unless otherwise specified,  includes fibres that have been carded,  combed 
or otherwise processed but not spun. 

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

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

4.4  The term  "man-made  staple fibres"  is used  in the list to  refer  to  synthetic  or  artificial 

filament tow,  staple fibres  or waste, of heading Nos 5501 to 5507. 

Note 5: 

5.1  Where for  a given product  in the list  a reference  is made to  this  note, the  conditions 
set  out  in  column  3  shall  not  be  applied  to  any  basic  textile  materials,  used  in  the 
manufacture  of this product,  which,  taken  together,  represent  10 per  cent  or  less  of 
the  total  weight  of  all the  basic  textile  materials  used.  (See  also Notes  5.3  and  5.4 
below). 

5.2  However,  the  tolerance  mentioned  in  Note  5.1  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  of polypropylene, 

-  synthetic man-made staple fibres  of polyester, 

-  synthetic man-made staple fibres of polyamide, 

-  synthetic man-made staple fibres of polyacrylonitrile, 

-  synthetic man-made staple fibres of polyimide, 

-  synthetic man-made staple fibres  of  polytetrafluoroethylene, 

-  synthetic man-made staple fibres  of polyphenylene  sulphide, 

-  synthetic man-made staple fibres  of polyvinyl chloride, 

-  other synthetic man-made  staple fibres, 

-  artificial  man-made staple fibres  of viscose, 

-  other artificial  man-made staple fibres, 

-  yarn made of polyurethane  segmented  with  flexible  segments  of polyether  whether 

or not gimped, 

-  yarn made of polyurethane  segmented  with flexible segments  of polyester  whether 

or not gimped, 

-  products of heading  5605  (metallized yarn) 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 a transparent  or 
coloured  adhesive between two layers of plastic film , 

-  other products of heading 5605. 

92 

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 per cent of the yarn. 

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  provided 
their total weight  does not  exceed  10 per cent of the weight of the fabric. 

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. 

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. 

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  does  not  exceed  10 per  cent  of the  weight 
of the textile materials of the carpet.  Thus, both the jute backing  and/or  the  artificial 
yarns could  be imported  at that  stage of manufacture,  provided  the weight  conditions 
are met. 

5.3  In  the  case  of  products  incorporating  "yarn  made  of  polyurethane  segmented  with 
flexible  segments of polyether whether or not gimped" this tolerance  is 20 per cent in 
respect  of this yarn. 

5.4  In the  case  of products  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 per cent in respect  of this strip. 

33 

Note 6: 

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

6.2  Without  prejudice  to Note  6.3, materials which are not  classified  within  Chapters  50 
to  63 may be used  freely  in the manufacture  of textile products, whether  or  not  they 
contain textiles. 

Example: 

If a  rule  in the  list  provides  that  for  a  particular  textile  item,  such  as trousers,  yarn 
must be used,  this does not  prevent  the use of metal  items,  such  as buttons,  because 
buttons are not classified  within Chapters 50 to 63.  For the same reason,  it  does  not 
prevent  the  use  of  slide-fasteners  even  though  slide-fasteners  normally  contain 
textiles. 

6.3  Where  a  percentage  rule  applies,  the  value  of  materials  which  are  not  classified 
within  Chapters  50  to  63  must  be taken  into  account  when  calculating  the  value  of 
the non-originating  materials  incorporated. 

Note 7: 

7.1  For  the  purposes  of  heading Nos  ex 2707,  2713  to  2715,  ex  2901, ex  2902  and  ex 

3403, the  "specific  processes" are the following: 

(a)  vacuum  distillation; 

(b)  redistillation by a very thorough  fractionation  process1 

(c)  cracking; 

(d)  reforming; 

(e)  extraction by means of selective solvents; 

(f)  the process comprising all the following  operations: processing with  concentrated 
sulphuric  acid,  oleum  or  sulphuric anhydride; neutralization  with  alkaline  agents; 
decolorization  and  purification  with  naturally  active  earth,  activated  earth, 
activated  charcoal  or bauxite; 

(g)  polymerization; 

(h)  alkylation; 

(i)  isomerization. 

See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature 

94 

7.2  For  the  purposes  of heading Nos  2710,  2711  and  2712,  the  "specific  processes"  are 

the  following: 

(a)  vacuum  distillation; 

(b)  redistillation by a very thorough  fractionation  process1 

(c)  cracking; 

(d)  reforming; 

(e)  extraction by means of selective solvents; 

(f)  the process comprising all the following  operations: processing with  concentrated 
sulphuric  acid,  oleum  or  sulphuric  anhydride; neutralization  with  alkaline  agents; 
decolorization  and  purification  with  naturally  active  earth,  activated  earth, 
activated  charcoal or bauxite; 

(g)  polymerization; 

(h)  alkylation; 

(ij)  isomerization; 

(k) in respect  of heavy oils falling  within  heading No  ex 2710  only,  desulphurization 
with  hydrogen  resulting  in  a  reduction  of  at  least  85  per  cent  of  the  sulphur 
content  of the products processed  (ASTM D  1266-59 T method); 

(1)  in  respect  of  products  falling  within  heading  No  2710  only,  deparaffining  by  a 

process other than  filtering; 

(m)in  respect  of  heavy  oils  falling  within  heading  No  ex  2710  only,  treatment  with 
hydrogen  at  a  pressure  of  more  than  20  bar  and  a  temperature  of  more  than 
250°C  with  the use  of a catalyst,  other  than  to  effect  desulphurization,  when  the 
hydrogen  constitutes  an  active  element  in  a  chemical  reaction.  The  further 
treatment  with  hydrogen  of  lubricating  oils  of  heading  No  ex  2710  (e.g. 
hydrofinishing  or  decolorization)  in order,  more  especially,  to  improve  colour  or 
stability  shall not, however, be deemed  to be a specific process; 

(n)  in  respect  of  fuel  oils  falling  within  heading  No  ex  2710  only,  atmospheric 
distillation,  on  condition  that  less  than  30  per  cent  of  these  products  distils,  by 
volume, including losses, at 300°C by the ASTM D 86 method; 

(o) in respect  of heavy oils other than gas oils and  fuel  oils falling  within  heading No 
ex 2710 only, treatment by means of a high-frequency  electrical  brush-discharge. 

7.3 

For the purposes  of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and  ex 
3403,  simple  operations  such  as  cleaning,  decanting,  desalting,  water  separation, 
filtering,  colouring,  marking,  obtaining  a  sulphur  content  as  a  result  of  mixing 
products  with  different  sulphur  contents,  any  combination  of  these  operations  or 
like operations do not confer  origin. 

1  See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature 

ANNEX H 

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

The products  mentioned  in the list may not all be covered  by the agreement.  It is 
therefore  necessary to consult the other parts of the  agreement 

G6 

*j 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

Chapter 01 

Live animals 

Chapter 02 

Meat and edible meat 
offal 

Chapter 03 

Fish and crustaceans, 
molluscs and other 
aquatic invertebrates 

ex Chapter 04 

0403 

Dairy produce; birds' 
eggs; natural honey; 
edible products of animal 
origin, not elsewhere 
specified or included; 
except for: 

Buttermilk, curdled milk 
and cream, yoghurt, 
képhir and other 
fermented or acidified 
milk and cream, whether 
or not concentrated or 
containing added sugar or 
other sweetening matter 
or flavoured or containing 
added fruit,  nuts or cocoa 

ex Chapter 05  Products of animal origin, 
not elsewhere specified or 
included; except for: 

ex 0502 

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

Chapter 06 

Live trees and other 
plants; bulbs, roots and 
the like; cut flowers and 
ornamental  foliage 

All the animals of  Chapter 
1 used must be wholly 
obtained 

Manufacture in which all 
the materials of Chapters 1 
and 2  used must be wholly 
obtained 

Manufacture in which all 
the materials of Chapter 3 
used must be wholly 
obtained 

Manufacture in which all 
the materials of Chapter 4 
used must be wholly 
obtained 

Manufacture  in which: 
-  all the materials of 
Chapter 4 used must be 
wholly obtained; 
-  any fruit juice (except 
those of pineapple, lime or 
grapefruit)  of heading No 
2009 used must already be 
originating; 
-  the value of any materials 
of Chapter  17 used does not 
exceed 30% of the ex-works 
price of the product 

Manufacture in which all 
the materials of Chapter 5 
used must be wholly 
obtained 

Cleaning, disinfecting, 
sorting and straightening of 
bristles and hair 

Manufacture in which: 
-  all the materials of 
Chapter 6 used must be 
wholly obtained; 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

97 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

Chapter 07 

Edible vegetables and 
certain roots and tubers 

Chapter 08 

Edible fruit and nuts; peel 
of citrus fruits or melons 

ex Chapter 09  Coffee, tea, maté and 

spices; except for: 

0901 

Coffee, whether or not 
roasted or  decaffeinated; 
coffee husks and skins; 
coffee  substitutes 
containing coffee in any 
proportion 

Manufacture in which all 
the materials of Chapter 7 
used must be wholly 
obtained 

Manufacture in which: 
-  all the fruit and nuts used 
must be wholly obtained; 
-  the value of any materials 
of Chapter  17 used does not 
exceed 30 % of the value of 
the ex-works price of the 
product 

Manufacture in which all 
the materials of Chapter 9 
used must be wholly 
obtained 

Manufacture from  materials 
of any heading 

0902 

Tea, whether or not 
flavoured 

Manufacture from  materials 
of any heading 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

ex Chapter 11  Products of the milling 
industry; malt; starches; 
inulin; wheat gluten; 
except for: 

ex 1106 

Flour, meal and powder 
of the dried, shelled 
leguminous vegetables of 
heading No 0713 

Manufacture from  materials 
of any heading 

Manufacture in which all 
the materials of Chapter 10 
used must be wholly 
obtained 

Manufacture in which all 
the cereals, edible 
vegetables, roots and tubers 
of heading No 0714 or fruit 
used must be wholly 
obtained 

Drying and milling of 
leguminous vegetables of 
heading No 0708 

98 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Chapter  12 

1301 

1302 

Oil seeds and  oleaginous 
fruits;  miscellaneous 
grains, seeds and  fruit; 
industrial  or  medicinal 
plants; straw and  fodder 

Lac; natural gums, resins, 
gum-resins and  oleoresins 
(for  example,  balsams) 

Manufacture  in which all 
the materials of Chapter  12 
used must be wholly 
obtained 

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 

Vegetable saps and 
extracts; pectic 
substances, pectinates and 
pectates; agar-agar  and 
other  mucilages and 
thickeners, whether  or 
not modified,  derived 
from  vegetable products: 

-  Mucilages and 
thickeners,  modified, 
derived from  vegetable 
products 

-  Other 

Manufacture  from  non-
modified  mucilages and 
thickeners 

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

Chapter  14 

Vegetable  plaiting 
materials; vegetable 
products  not  elsewhere 
specified  or included 

Manufacture  in which all 
the materials of Chapter  14 
used  must be wholly 
obtained 

Manufacture  in which  all 
the materials used  are 
classified  within  a heading 
other than  that of the 
product 

ex Chapter  15 

1501 

Animal  or vegetable  fats 
and  oils and  their 
cleavage products; 
prepared  edible  fats; 
animals or vegetable 
waxes; except  for: 

Pig fat  (including  lard) 
and  poultry fat,  other 
than  that of heading no. 
0209 or 1503: 

99 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  Fats from  bones or 
waste 

Other 

Manufacture from  materials 
of any heading except those 
of heading Nos 0203, 0206 
or 0207 or bones of heading 
No 0506 

Manufacture  from  meat or 
edible offal  of swine of 
heading No 0203 or 0206 or 
of meat and edible offal  of 
poultry of heading No 0207 

1502 

1504 

Fats of bovine animals, 
sheep or goats, other than 
those of heading No. 
1503 

-  Fats from  bones or 
waste 

Other 

Fats and oils and  their 
fractions,  offish  or 
marine  mammals, 
whether or not  refined, 
but not chemically 
modified: 

Solid  fractions 

Other 

ex  1505 

Refined  lanolin 

1506 

Other animals fats  and 
oils and their  fractions, 
whether or not  refined, 
but  not chemically 
modified: 

Manufacture  from  materials 
of any heading except  those 
of heading Nos 0201, 0202, 
0204 or 0206 or bones of 
heading No 0506 

Manufacture  in which all 
the materials of Chapter 2 
used must be wholly 
obtained 

Manufacture  from  materials 
of any heading  including 
other materials of heading 
No  1504 

Manufacture  in which all 
the materials of Chapters 2 
and 3 used must be wholly 
obtained 

Manufacture  from  crude 
wool grease of heading No 
1505 

i oa 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Solid  fractions 

Other 

1507 to  1515 

Vegetable oils and  their 
fractions: 

-  Soya, ground  nut, 
palm, copra, palm kernel, 
babassu, tung and  oiticica 
oil, myrtle wax and  Japan 
wax, fractions  of jojoba 
oil and oils for  technical 
or industrial  uses other 
than  the manufacture  of 
foodstuffs  for  human 
consumption 

Manufacture  from  materials 
of any heading  including 
other materials of heading 
No  1506 

Manufacture  in which all 
the materials of Chapter 2 
used must be wholly 
obtained 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than that of the 
product 

1516 

1517 

-  Solid fractions,  except 
for  that of jojoba  oil 

Manufacture  from  other 
materials of heading Nos. 
1507 to  1515 

Other 

Animal  or vegetable  fats 
and oils and  their 
fractions,  partly or wholly 
hydrogenated,  inter-
esterified,  re-esterified  or 
elaidinized,  whether  or 
not refined,  but  not 
further  prepared 

Margarine; edible 
mixtures or  preparations 
of animal  or vegetable 
fats or oils or  effractions 
of different  fats or oils of 
this Chapter,  other  than 
edible fats or oils or  their 
fractions  of heading No 
1516 

Manufacture  in which all 
the vegetable materials  used 
must be wholly  obtained 

Manufacture  in which: 
- all the materials of 
Chapter  2 used  must be 
wholly  obtained; 
- all the vegetable  materials 
used  must be wholly 
obtained.  However, 
materials of headings  1507, 
1508,  1511 and  1513 may 
be used 

Manufacture  in which: 
- all the materials of 
Chapters 2 and  4 used  must 
be wholly  obtained; 
- all the vegetable  materials 
used must be wholly 
obtained.  However, 
materials of headings  1507, 
1508,  1511 and  1513 may 
be used 

i 01 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Chapter  16 

Preparations  of meat, of 
fish  or of crustaceans, 
molluscs or other  aquatic 
invertebrates 

Manufacture  from  animals 
of Chapter  1. All  the 
materials of Chapter 3 used 
must be wholly  obtained 

ex Chapter  17 

Sugars and  sugar 
confectionery;  except  for: 

ex  1701 

1702 

Cane or beet  sugar  and 
chemically  pure sucrose, 
in solid form,  flavoured 
or coloured 

Other sugars,  including 
chemically  pure lactose, 
maltose, glucose and 
fructose,  in solid  form; 
sugar  syrups  not 
containing  added 
flavouring  or  colouring 
matter;  artificial  honey, 
whether or not  mixed 
with  natural  honey; 
caramel: 

-  Chemically  pure 
maltose and  fructose 

-  Other  sugars in solid 
form,  flavoured  or 
coloured 

Other 

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than that of the 
product 

Manufacture  in which  the 
value of any materials of 
Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  from  materials 
of any heading  including 
other  materials of  heading 
No  1702 

Manufacture  in which  the 
value of any  materials of 
Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  in which all 
the  materials used  must 
already be originating 

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 docs not 
exceed  30% of the ex-works 
price of the product 

10 2 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

1704 

Sugar  confectionery 
(including  white 
chocolate),  not containing 
cocoa 

Chapter  18 

Cocoa and cocoa 
preparations 

1901 

Malt  extract;  food 
preparations  of flour, 
meal, starch or  malt 
extract,  not  containing 
cocoa or containing  less 
than  40% by weight of 
cocoa calculated  on a 
totally defatted  basis, not 
elsewhere  specified  or 
included;  food 
preparations  of goods of 
heading Nos. 0401 to 
0404,  not  containing 
cocoa or containing  less 
than  5% by weight of 
cocoa calculated  on a 
totally defatted  basis, not 
elsewhere  specified  or 
included: 

- Malt  extract 

- Other 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  from  cereals of 
Chapter  10 

Manufacture  in which: 
-  all the materials used  are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

n '-i 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

1902 

1903 

1904 

1905 

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: 

-  Containing 20% or less 
by weight of meat,  meat 
offal,  fish,  crustaceans or 
molluscs 

-  Containing  more than 
20% by weight of meat, 
meat offal,  fish, 
crustaceans  or  molluscs 

Tapioca and  substitutes 
therefor  prepared  from 
starch,  in the form  of 
flakes, grains, pearls, 
sittings or in  similar 
forms 

Manufacture  in which all 
the cereals and  derivatives 
(except durum wheat and its 
derivatives)  used  must be 
wholly  obtained 

Manufacture  in which: 
-  all cereals and  derivatives 
(except durum wheat and  its 
derivatives) used must be 
wholly  obtained; 
-  all the materials of 
Chapters 2 and  3 used must 
be wholly  obtained 

Manufacture  from  materials 
of any heading except  potato 
starch of heading No.  1108 

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,  or in 
the form  of flakes  or other 
worked  grains  (except 
flour  and  meal), pre 
cooked, or otherwise 
prepared,  not elsewhere 
specified  or  included 

Manufacture: 
- from  materials  not 
classified  within  heading 
No  1806; 
- in which all the cereals 
and flour  (except  durum 
wheat and  its dérivâtes) used 
must be wholly  obtained; 
- in which  the value of any 
materials of Chapter  17 used 
does not exceed  30% of the 
ex-works price of the 
product 

Manufacture  from  materials 
of any heading except  those 
of Chapter  11 

Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or  not 
containing cocoa; 
communion  wafers, 
empty cachets of a kind 
suitable  for 
pharmaceutical  use, 
sealing wafers,  rice paper 
and  similar  products 

104 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(!) 

(2) 

(3) 

or 

(4) 

ex Chapter 20 

Preparations of 
vegetables, fruit,  nuts or 
other parts of plants; 
except for: 

Manufacture in which all 
the fruit,  nuts or vegetables 
used must be wholly 
obtained 

Yams, sweet potatoes and  Manufacture in which all 
similar edible parts of 
plants containing 5% or 
more by weight of starch, 
prepared or preserved by 
vinegar or acetic acid 

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

Potatoes in the form of 
flour,  meal or flakes, 
prepared or preserved 
otherwise than by vinegar 
or acetic acid 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 

Vegetables, 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 

ex 2001 

ex 2004 and 
ex 2005 

2006 

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 

ex 2008 

-  Nuts, not containing 
added sugar or spirits 

-  Peanut butter; mixtures 
based on cereals; palm 
hearts; maize (corn) 

Manufacture  in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials 
of Chapter  17 used does not 
exceed 30% of the ex-works 
price of the product 

Manufacture  in which the 
value of the originating nuts 
and oil seeds of heading Nos 
0801, 0802 and  1202 to 
1207 used exceeds 60% of 
the ex-works price of the 
product 

Manufacture  in which all 
the materials used are 
classified within a heading 
other than that of the 
product 

HS  heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  Other except for  fruit 
and nuts cooked 
otherwise than by 
steaming or boiling in 
water, not containing 
added sugar,  frozen 

2009 

Fruit juices and vegetable 
juices (including  grape 
must), unfermented  and 
not containing  added 
spirit, whether or not 
containing added sugar or 
other sweetening  matter 

ex Chapter  21 

Miscellaneous edible 
preparations; except  for: 

2101 

2103 

Extracts,  essences  and 
concentrates,  of  coffee, 
tea,  or  maté,  and 
preparations  with  a 
basis  of these  products 
or  with  a  basis  of 
coffee,  tea  or  maté; 
roasted  chicory  and 
other  coffee  substitutes, 
and  extracts,  essences 
and  concentrates  thereof 

Sauces and  preparations 
therefor;  mixed 
condiments and  mixed 
seasonings; mustard  flour 
and  meal and  prepared 
mustard: 

-  Sauces and 
preparations  therefor; 
mixed condiments and 
mixed  seasonings 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed 30% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a  heading 
other than  that of the 
product; 
-  all the chicory used  must 
be wholly  obtained 

Manufacture  in which  all 
the materials used  are 
classified  within  a heading 
other than that of the 
product.  However,  mustard 
flour  or meal or prepared 
mustard  may be used 

-  Mustard flour and  meal 
and prepared  mustard 

Manufacture  from  materials 
of any  heading 

106 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 2104 

Soups and broths and 
preparations  therefor 

2106 

Food preparations  not 
elsewhere specified  or 
included 

ex Chapter  22  Beverages, spirits and 

vinegar; except  for: 

2202 

2208 

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

Undenatured  ethyl 
alcohol of an  alcoholic 
strength  by volume of less 
than  80% vol; spirits, 
liqueurs and  other 
spirituous  beverages 

Manufacture  from  materials 
of any heading  except 
prepared or preserved 
vegetables of heading Nos 
2002 to 2005 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed  30% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than that of the 
product; 
-  all the grapes or any 
material  derived  from 
grapes used  must be wholly 
obtained 

Manufacture  in which: 
-  all the materials  used are 
classified  within a  heading 
other than that of the 
product; 
-  the value of any  materials 
of Chapter  17 used does not 
exceed 30% of the ex-works 
price of the product; 
-  any fruit juice used 
(except for pineapple,  lime 
and grapefruit juices)  must 
already be originating 

Manufacture: 
-  from  materials  not 
classified  within  heading 
Nos 2207 or 2208, 
-  in which  all the grapes or 
any material  derived  from 
grapes used  must be wholly 
obtained  or if all  the other 
materials used are already 
originating,  arrack  may be 
used up to a limit of 5% by 
volume 

f ly 

HS  heading 
No. 

Description  of product 

Working or processing carried  out on non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 23 

Residues and waste  from 
the food  industries; 
prepared animal  fodder; 
except  for: 

ex 2301 

ex 2303 

ex 2306 

Whale meal; flours, 
meals and pellets of fish 
or of crustaceans, 
molluscs or other  aquatic 
invertebrates, unfit  for 
human  consumption 

Residues from  the 
manufacture  of starch 
from  maize  (excluding 
concentrated  steeping 
liquors), of a protein 
content,  calculated  on the 
dry product,  exceeding 
40% by weight 

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

2309 

Preparations  of a kind 
used  in animal  feeding 

ex Chapter  24  Tobacco and 

manufactured  tobacco 
substitutes; except  for: 

2402 

Cigars, cheroots, 
cigarillos and cigarettes, 
of tobacco or of tobacco 
substitutes 

ex 2403 

Smoking  tobacco 

Manufacture  in which  all 
the materials used are 
classified  within a  heading 
other than that of the 
product 

Manufacture  in which all 
the materials of Chapters 2 
and  3 used must be wholly 
obtained 

Manufacture  in which all 
the maize used  must be 
wholly  obtained 

Manufacture  in which  all 
the olives used  must be 
wholly  obtained 

Manufacture  in which: 
-  all the cereals, sugar or 
molasses, meat or milk  used 
must already be originating; 
-  all  the materials of 
Chapter  3 used  must be 
wholly  obtained 

Manufacture  in which  all 
the materials of Chapter  24 
used  must be wholly 
obtained 

Manufacture  in which  at 
least 70% by weight  of the 
unmanufactured  tobacco or 
tobacco refuse  of  heading 
No 2401 used must  already 
be originating 

Manufacture  in which  at 
least 70% by weight of the 
unmanufactured  tobacco or 
tobacco refuse  of heading 
No 2401 used  must  already 
be  originating 

108 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Salt; sulphur; earths and 
stone; plastering 
materials; lime and 
cement; except  for: 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

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

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

ex Chapter  25 

ex 2504 

ex 2515 

ex 2516 

Marble, merely cut by 
sawing or otherwise  into 
blocks or slabs of a 
rectangular  (including 
square)  shape, of a 
thickness  not  exceeding 
25 cm 

Granite, porphyry,  basalt, 
sandstone and  other 
monumental  and building 
stone, merely cut by 
sawing or otherwise,  into 
blocks or slabs of a 
rectangular  (including 
square) shape, of a 
thickness  not  exceeding 
25 cm 

ex 2518 

Calcined  dolomite 

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 

ex 2520 

Plasters specially 
prepared  for  dentistry 

ex 2524 

Natural  asbestos  fibres 

ex 2525 

Mica  powder 

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

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

Calcination  of dolomite not 
calcined 

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

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

Manufacture  from  asbestos 
concentrate 

Grinding of mica or mica 
waste 

.0 Q 

HS heading 
No. 

(1) 

ex 2530 

Description  of product 

Working or processing carried  out on  non-originating 
materials that  confers  originating  status 

(2) 

(3) 

or 

(4) 

Earth  colours, calcined or  Calcination  or grinding of 
powdered 

earth  colours 

Chapter  26 

Ores, slag and ash 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than  that of the 
product 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

Mineral fuels,  mineral 
oils and products of their 
distillation;  bituminous 
substances;  mineral 
waxes; except  for: 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

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 

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all the materials used are 
classified  within  a heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed 50% of the 
ex-works price of the 
product 

Crude oils obtained  from 
bituminous  minerals 

Destructive distillation of 
bituminous  materials 

Petroleum  oils and  oils 
obtained from  bituminous 
materials, other than 
crude; preparations  not 
elsewhere specified  or 
included, containing by 
weight 70% or more of 
petroleum  oils or of oils 
obtained  from  bituminous 
materials, these oils being 
the basic constituents of 
the  preparations 

Operations of  refining 
and/or one or more  specific 
process(es)2 

or 

Other operations  in which 
all  the materials used are 
classified  within  a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed  50% of the 
ex-works price of the 
product 

1  For the special  conditions  relating to "specific  processes" see Introductory  Notes 7.1 and  7.3 
2  For the special  conditions  relating  to "specific  processes" see Introductory  Note 7.2. 

10 

HS heading 
No. 

(1) 

2711 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Petroleum  gases and 
other  gaseous 
hydrocarbons 

Operations of  refining 
and/or one or more  specific 
process(es)1 

2712 

2713 

Petroleum jelly;  paraffin 
wax, microcrystalline 
petroleum wax,  slack 
wax, ozokerite,  lignite 
wax, peat wax, other 
mineral  waxes and 
similar products  obtained 
by synthesis or by other 
processes, whether or not 
coloured 

Petroleum  coke, 
petroleum bitumen  and 
other  residues of 
petroleum  oils or of oils 
obtained from  bituminous 
materials 

or 

Other operations in which 
all the materials used are 
classified  within  a  heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading may be 
used provided their value 
does not exceed  50% of the 
ex-works price of the 
product 

Operations of  refining 
and/or one or more  specific 
process(es)1 

or 

Other operations in which 
all the materials used are 
classified  within a  heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided their value 
does not exceed  50% of the 
ex-works price of the 
product 

Operations of  refining 
and/or one or more  specific 
process(es)2 
or 
Other operations  in which 
all the materials  used  are 
classified  within  a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed  50% of the 
ex-works price of the 
product 

1  For the special  conditions  relating to "specific  processes" see Introductory  Note  7.2 
2  For the special  conditions  relating  to "specific  processes" see Introductory Notes 7.1 and  7.3 

A 

Description of product 

Working or processing carried out on  non-originating 
materials that  confers  originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

2714 

Bitumen  and  asphalt, 
natural; bituminous or oil 
shale and tar sands; 
asphaltites and  asphaltic 
rocks 

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all the materials used  are 
classified  within a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed 50% of the 
ex-works price of the 
product 

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all  the materials used  are 
classified  within  a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used  provided  their value 
does not exceed  50% of the 
ex-works price of the 
product 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other  than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their  value 
does not exceed  20% of the 
ex-works price of the 
product 

Manufacture  by electrolytic 
or thermal  treatment  in 
which  the value of all  the 
materials  used does not 
exceed  50% of the  ex-works 
price of the  product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

2715 

Bituminous  mixtures 
based on  natural  asphalt, 
on  natural  bitumen, on 
petroleum  bitumen, on 
mineral  tar or on  mineral 
tar pitch 

ex Chapter  28 

Inorganic  chemicals; 
organic or  inorganic 
compounds  or precious 
metals, of  rare-earth 
metals, of  radioactive 
elements or of isotopes; 
except  for: 

ex 2805 

"Mischmetall" 

For the special  conditions  relating  to "specific  processes" see Introductory  Notes 7.1 and 7.3. 

*  1  <> 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in which  the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value" of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

ex 2811 

Sulphur  trioxide 

Manufacture  from  sulphur 
dioxide 

ex 2833 

Aluminium  sulphate 

ex 2840 

Sodium  perborate 

ex Chapter  29  Organic chemicals; 

except  for: 

ex 2901 

Acyclic hydrocarbons  for 
use as power or  heating 
fuels 

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

Manufacture  from  disodium 
tetraborate  pentahydrate 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all the materials used are 
classified  within  a heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading may be 
used provided their value 
does not exceed  50% of the 
ex-works price of the 
product 

For the special  conditions relating to "specific  processes" see Introductory Notes 7.1 and  7.3 

4  4  *> 

HS  heading 
No. 

(1) 

ex 2902 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

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

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all the materials used are 
classified  within a  heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used, provided  their value 
does not exceed  50% of the 
ex-works price of the 
product 

ex  2905 

Metal  alcoholates of 
alcohols of this  heading 
and of ethanol  or glycerol 

Manufacture  from  materials  Manufacture  in which  the 
value of all the  materials 
of any heading,  including 
used does not exceed 40% of 
other  materials of heading 
the ex-works price of the 
No 2905.  However,  metal 
product 
alcoholates of this  heading 
may be used, provided  their 
value does not exceed 20% 
of the ex-works price of the 
product 

2915 

ex 2932 

Saturated  acyclic 
monocarboxylic  acids and 
their anhydrides,  halides, 
peroxides and 
peroxyacids;  their 
halogenated,  sulphonated, 
nitrated  or  nitrosated 
derivatives 

-  Internal  ethers and 
their  halogenated, 
sulphonated,  nitrated  or 
nitrosated  derivatives 

-  Cyclic acetals and 
internal  hemiacetals  and 
their  halogenated, 
sulphonated,  nitrated  or 
nitrosated  derivatives 

Manufacture  from  materials 
of any heading.  However, 
the value of all the  materials 
of headings Nos 2915 and 
2916 used may not exceed 
20% of the ex-works  price 
of the product 

Manufacture  from  materials 
of any heading.  However, 
the value of all the  materials 
of heading No 2909 used 
may not exceed 20% of the 
ex-works price of the 
product 

Manufacture  from  materials 
of any  heading 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

i  F For the special  conditions  relating  to "specific  processes" see Introductory  Notes 7.1  and  7.3 

114 

HS heading 
No. 

Description of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

2933 

2934 

Heterocyclic  compounds 
with  nitrogen  hetero-
atom(s) only 

Nucleic acids and  their 
salts; other  heterocyclic 
compounds 

ex Chapter  30 

Pharmaceutical  products; 
except  for: 

Manufacture  from  materials 
of any heading.  However, 
the value of all the  materials 
of headings Nos 2932 and 
2933 used may not exceed 
20% of the ex-works price 
of the product 

Manufacture  from  materials 
of any heading.  However, 
the value of all the  materials 
of headings Nos 2932, 2933 
and 2934 used  may not 
exceed 20% of the ex-works 
price of the product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed 20% of the 
ex-works price of the 
product 

3002 

Human  blood;  animal 
blood prepared  for 
therapeutic,  prophylactic 
or diagnostic uses; 
antisera  and other blood 
fractions  and  modified 
immunological  products 
whether or not  obtained 
by means of 
biotechnological 
processes; vaccines, 
toxins, cultures of micro 
organisms  (excluding 
yeasts) and  similar 
products: 

-  Products consisting of 
two or more constituents 
which  have been  mixed 
together  for therapeutic or 
prophylactic uses or 
unmixed  products  for 
these uses, put up in 
measured  doses or in 
forms  or packings  for 
retail  sale 

-  Other: 

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 

115 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

—  human blood 

~  animal blood prepared 
for therapeutic or 
prophylactic uses 

--  blood fractions other 
than antisera, 
haemoglobin and serum 
globulin 

~  haemoglobin, blood 
globulin and serum 
globulin 

~  other 

Manufacture from  materials 
of any heading, including 
other materials of heading 
No 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture from  materials 
of any heading, including 
other materials of heading 
No 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture from materials 
of any heading, including 
other materials of heading 
No 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture from  materials 
of any heading, including 
other materials of heading 
No 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

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 

1.16 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

3003 and 
3 004 

Medicaments (excluding 
goods of heading Nos 
3002, 3005 or 3006): 

- Obtained from amikacin 
of heading No 2941 

Other 

ex Chapter 31  Fertilizers; except for: 

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 

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; 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product.  However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

17 

Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 3105 

ex Chapter  32 

Mineral or chemical 
fertilizers containing two 
or three of the fertilizing 
elements nitrogen, 
phosphorous and 
potassium; other 
fertilizers; goods of this 
Chapter, in tablets or 
similar forms  or in 
packages of a gross 
weight  not exceeding  10 
kg, except  for: 
-  sodium  nitrate 
-  calcium  cyanamide 
-  potassium  sulphate 
-  magnesium  potassium 
sulphate 

Tanning  or dyeing 
extracts; tannins and  their 
derivatives; dyes, 
pigments  and other 
colouring  matter;  paints 
and varnishes; putty and 
other  mastics; inks; 
except  for: 

ex 3201 

Tannins and  their salts, 
esters, ethers, and  other 
derivatives 

3205 

Colour  lakes; 
preparations as  specified 
in  Note 3 to this  Chapter 
based on colour  lakes1 

Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value* of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used  does not exceed 40% of 
the ex-works price of the 
product 

Manufacture in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product.  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; 
-  the value of all  the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

Manufacture  in which all 
the materials used  are 
classified  within  a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture  from  tanning 
extracts of vegetable origin 

Manufacture  from  materials 
of any heading, except 
headings Nos 3203,  3204 
and  3205.  However, 
materials from  heading No 
3205 may be used  provided 
their value does not exceed 
20% of the ex-works  price 
of the product 

^___ 

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  in another  heading in Chapter 32. 

1  1 k 

HS heading 
No. 

Description of product 

Working or processing carried out on  non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 33 

Essential  oils and 
resinoids; perfumery, 
cosmetic or toilet 
preparations; except for: 

3301 

ex Chapter  34 

Essential  oils  (terpeneless 
or not), including 
concretes and absolutes; 
resinoids; extracted 
oleoresins; concentrates 
of essential  oils in fats,  in 
fixed  oils, in waxes or the 
like, obtained by 
enfleurage  or  maceration; 
terpenic by-products of 
the deterpenation  of 
essential  oils; aqueous 
distillates and  aqueous 
solutions of essential  oils 

Soap, organic  surface-
active agents,  washing 
preparations,  lubricating 
preparations,  artificial 
waxes, prepared waxes, 
polishing or scouring 
preparations,  candles and 
similar articles, 
modelling pastes,  "dental 
waxes" and  dental 
preparations with a basis 
of plaster; except  for: 

Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product.  However, 
materials classified within 
the same heading may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture  from  materials 
of any heading,  including 
materials of a  different 
"group"1 in this heading. 
However,  materials of the 
same group may be used, 
provided  their value does 
not exceed 20% of the ex-
works price of the product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed  20% of the 
ex-works price of the 
product 

1  A "group" is regarded as any part  of the heading  separated from  the rest by a  semi-colon. 

119 

HS  heading 
No. 

(1) 

ex 3403 

Description  of product 

Working or processing carried  out on  non-originating 
materials  that confers  originating  status 

(2) 

(3) 

or 

(4) 

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

3404 

Artificial  waxes and 
prepared waxes: 

-  With  a basis of 
paraffin,  petroleum 
waxes, waxes obtained 
from  bituminous 
minerals, slack wax or 
scale wax 

-  Other 

Operations of  refining 
and/or one or more  specific 
process(es)1 
or 
Other operations  in which 
all the materials used are 
classified  within  a  heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed  50% of the 
ex-works price of the 
product 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided their value 
does not exceed  50% of the 
ex-works price of the 
product 

Manufacture  from  materials 
of any heading, except: 
-  hydrogenated  oils having 
the character of waxes of 
heading  No  1516; 
-  fatty  acids not  chemically 
defined  or industrial  fatty 
alcohols having  the 
character of waxes of 
heading No 3823; 
-  materials of heading No 
3404 

However, these  materials 
may be used provided  their 
value does not exceed 20% 
of the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

For the special  conditions  relating to "specific  processes" see Introductory  Notes 7.1  and  7.3 

120 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter  35 

Albuminoidal  substances; 
modified  starches; glues; 
enzymes; except  for: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  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 

-  Other 

ex 3507 

Prepared  enzymes  not 
elsewhere specified  or 
included 

Chapter  36 

Explosives;  pyrotechnic 
products; matches; 
pyrophoric alloys; certain 
combustible  preparations 

of any heading,  including 
other  materials of heading 
No 3505 

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

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

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than  that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

21 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
.value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 37 

Photographic or 
cinematographic goods; 
except for: 

Manufacture  in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product.  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 

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: 

-  Instant print film for 
colour photography,  in 
packs 

Other 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  all 
the materials used are 
classified  within a heading 
other than  heading Nos 
3701 or 3702.  However, 
materials from  heading No 
3702 may be used  provided 
their value does not exceed 
30% of the ex-works price 
of the product 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than  heading No 3701 
or 3702.  However, 
materials from  heading Nos 
3701 and  3702 may be used 
provided  their value taken 
together, does not exceed 
20% of the ex-works price 
of the product 

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 Nos 
3701 or 3702 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

J_  & i-** 

HS heading 
No. 

(1) 

3704 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

ex Chapter  38 

Miscellaneous  chemical 
products; except  for: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product.  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 
semi-colloidal  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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% 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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

23 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

3808 

3809 

3810 

3811 

Insecticides,  rodenticides, 
fungicides,  herbicides, 
anti-sprouting  products 
and  plant-growth 
regulators,  disinfectants 
and similar products, put 
up in forms  of packings 
for  retail  sale or as 
preparations  or articles 
(for example,  sulphur-
treated bands, wicks and 
candles, and  fly-papers) 

Finishing agents, dye 
carriers to accelerate  the 
dyeing or fixing  of 
dyestuffs  and other 
products and  preparations 
(for  example,  dressings 
and  mordants), of a kind 
used  in the textile,  paper, 
leather or like industries, 
not elsewhere specified  or 
included 

Pickling  preparations  for 
metal  surfaces;  fluxes  and 
other  auxiliary 
preparations  for 
soldering, brazing or 
welding;  soldering, 
brazing  or welding 
powders and  pastes 
consisting of metal  and 
other  materials; 
preparations of a kind 
used as cores or coatings 
for welding electrodes or 
rods 

Anti-knock  preparations, 
oxidation  inhibitors,  gum 
inhibitors, viscosity 
improvers,  anti-corrosive 
preparations and  other 
prepared  additives,  for 
mineral  oils  (including 
gasoline) or for  other 
liquids used for  the same 
purposes as mineral  oils: 

-  Prepared  additives  for 
lubricating oil,  containing 
petroleum  oils or oils 
obtained  from  bituminous 
minerals 

Manufacture  in which  the 
value of all  the materials of 
heading No 3811 used does 
not exceed  50% of the ex-
works price of the product 

24 

H S heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

3812 

3813 

3814 

1818 

3819 

3820 

Other 

Prepared  rubber 
accelerators;  compound 
plasticizers for  rubber or 
plastics, not elsewhere 
specified  or  included; 
anti-oxidizing 
preparations  and  other 
compound  stabilizers  for 
rubber or  plastics 

Preparations  and  charges 
for  fire-extinguishers; 
charged  fire-
extinguishing  grenades 

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

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

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

Organic  composite 
solvents and  thinners,  not 
elsewhere  specified  or 
included; prepared  paint 
or vanish  removers 

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

Chemical  elements doped  Manufacture  in which  the 
for  use in electronics,  in 
value of all the  materials 
the form  of discs,  wafers 
used does not exceed  50% of 
or similar  forms; 
the ex-works price of the 
chemical  compounds 
product 
doped for  use in 
electronics 

Hydraulic brake  fluids 
and other  prepared 
liquids for  hydraulic 
transmission,  not 
containing  or  containing 
less than  70% by weight 
of petroleum  oils or oils 
obtained  from  bituminous 
minerals 

Anti-freezing 
preparations  and  prepared 
de-icing  fluids 

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

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

;> 

HS  heading 
No. 

(1) 

3822 

3823 

3824 

Description  of product 

Working or processing carried out on non-originr 
materials that confers  originating  status 

:ng 

(2) 

(3) 

or 

(4) 

Diagnostic or  laboratory 
reagents on a backing and 
prepared  diagnostic or 
laboratory  reagents, 
whether or not on a 
backing, other than  those 
of heading No. 3002 or 
3006 

Industrial 
monocarboxylic fatty 
acids; acid oils  from 
refining;  industrial  fatty 
alcohols. 

-  Industrial 
monocarboxylic  fatty 
acids,, acid oils  from 
refining 

Industrial  fatty  alcohols 

Prepared binders  for 
foundry  moulds or cores; 
chemical  products and 
preparations  of the 
chemical  or allied 
industries  (including 
those consisting of 
mixtures of natural 
products),  not elsewhere 
specified  or  included; 
residual  products of the 
chemical  or allied 
industries,  not elsewhere 
specified  or  included: 

-  The following  of this 
heading: 

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

Naphthenic acids, their 
water  insoluble salts and 
their esters 

Sorbitol  other than that of 
heading No 2905 

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

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

Manufacture  from  materials 
of any heading  including 
other  materials of heading 
No. 3823 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which all 
the materials used  are 
classified  within  a heading 
other than  that of the 
product.  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 

126 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

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

Ion  exchangers 

Getters for vacuum  tubes 

Alkaline  iron oxide for 
the purification  of gas 

Ammoniacal  gas  liquors 
and  spent oxide produced 
in coal gas  purification 

Sulphonaphthenic acids, 
their water  insoluble  salts 
and their esters 

Fusel  oil and Dippel's oil 

Mixtures of salts  having 
different  anions 

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

-  Other 

3901 to 3915 

Plastics in primary  forms, 
waste, parings and scrap, 
of plastic; except  for 
heading Nos ex 3907 and 
3912 for which  the  rules 
are set out below: 

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

1.27 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  Addition 
homopolymerization 
products  in which a 
single  monomer 
contributes  more than 
99% by weight to the 
total  polymer  content 

Other 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
-  the value of any  materials 
of Chapter  39 used does not 
exceed 20% of the ex-works 
price of the  product1 

Manufacture  in which  the 
value of the materials of 
Chapter  39 used does not 
exceed 20% of the ex-works 
price of the product1 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Manufacture  in which  all 
the materials  used  are 
classified  within  a  heading 
other than that of the 
product.  However, 
materials classified  within 
the same heading  may be 
used provided  their value 
does not exceed  50% of the 
ex-works price of the 
product1 

Manufacture  in which  the 
value of any  materials of 
Chapter  39 used does not 
exceed  20% of the ex-works 
price of the product  and/or 
manufacture  from 
polycarbonate of 
tetrabromo-(bisphenol  A) 

Manufacture  in which  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 3907 

-  Copolymer,  made  from 
polycarbonate  and 
acrylonitrile-butadiene-
styrene copolymer  (ABS) 

Polyester 

3912 

3916 to 3921 

Cellulose and  its 
chemical  derivatives,  not 
elsewhere  specified  or 
included,  in  primary 
forms 

Semi-manufactures  and 
articles of plastics; except 
for  headings Nos ex 
3916, ex 3917, ex  3920 
and ex  3921,  for  which 
the  rules are set out 
below: 

1  In the case of the products composed  of materials classified  within both heading Nos. 3901 to 
3906, on the one hand,  and within  heading Nos. 3907 to 3911, on the other hand,  this restriction  only 
applies to that  group of materials which  predominates by weight  in the  product. 

128 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  Flat products,  further 
worked than only  surface-
worked or cut into  forms 
other than  rectangular 
(including  square); other 
products, further  worked 
than only  surface-worked 

-  Other: 

— Addition 
homopolymerization 
products in which a 
single  monomer 
contributes more than 
99% by weight  to the 
total  polymer  content 

-  Other 

Manufacture  in which  the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
-  the value of any  materials 
of Chapter  39 used does not 
exceed 20% of the ex-works 
price of the product1 

Manufacture  in which  the 
value of any materials of 
Chapter  39 used does not 
exceed 20% of the ex-works 
price of the product1 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

ex 3916  and 
ex 3917 

Profile  shapes and tubes 

ex  3920 

Ionomer  sheet or film 

-  Sheets of  regenerated 
cellulose, polyamides or 
polyethylene 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  the value of all  the 
materials used does not 
exceed  50% of the ex-works 
price of the product; 
-  the value of any  materials 
classified  within the same 
heading as the product  does 
not exceed 20% of the ex-
works price of the product 

Manufacture  from  a 
thermoplastic  partial  salt 
which  is a copolymer of 
ethylene and  metacrylic acid 
partly neutralized  with 
metal  ions, mainly  zinc and 
sodium 

Manufacture  in which  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 

1  In the case of the products composed of materials classified  within both  heading Nos. 3901 to 
3906, on the one hand, and within  heading Nos. 3907 to 3911, on the other hand,  this restriction  only 
applies to that group of materials which  predominates by weight  in the product. 

129 

HS heading 
No. 

(1) 

ex 3921 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Foils of plastic, 
metallized 

Manufacture  from  highly 
transparent  polyester  foils 
with a thickness of less than 
23  micron1 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

3922 to 3926 

Articles of plastics 

ex Chapter 40  Rubber and  articles 
thereof; except  for: 

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

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than  that of the 
product 

Laminated  slabs or crepe 
rubber for  shoes 

Lamination  of sheets of 
natural  rubber 

ex 4001 

4005 

4012 

Compound  rubber, 
unvulcanized,  in  primary 
forms  or in plates, sheets 
or strip 

Retreaded or used 
pneumatic tyres of 
rubber; solid or cushion 
tyres,  interchangeable 
tyre treads and  tyre flaps, 
of rubber: 

-  Retreaded  pneumatic, 
solid or cushion tyres, of 
rubber 

-  Other 

ex 4017 

Articles of hard  rubber 

ex Chapter  41  Raw hides and  skins 

(other than furskins)  and 
leather; except  for: 

Manufacture  in which  the 
value of all the  materials 
used, except  natural  rubber, 
does not exceed  50% of the 
ex-works price of the 
product 

Retreading of used tyres 

Manufacture  from  materials 
of any heading, except  those 
of heading Nos 4011 or 
4012 

Manufacture  from  hard 
rubber 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

1 The following  foils  shall  be considered  as highly transparent:  foils,  the optical  dimming of which 
measured  according  to ASTM-D  1003-16 by Gardner Hazemeter  (i.e. Hazefactor)  - is less than 2 
percent. 

1  <\(\ 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Raw skins of sheep or 
lambs, without wool on 

Removal  of wool from  sheep 
or lamb skins, with wool on 

HS heading 
No. 

(1) 

ex 4102 

4104 to 4107 

Leather, without hair or 
wool, other than  leather 
of heading Nos 4108 or 
4109 

Retanning of pre-tanned 
leather 
or 
Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than  that of the 
product 

Manufacture  from  leather of 
heading  Nos 4104 to 4107 
provided  its value does not 
exceed  50% of the ex-works 
price of the product 

Manufacture  in which  all 
the materials used are 
classified  within  a  heading 
other than that  of the 
product 

Manufacture  in which  all 
the materials used are 
classified  within  a  heading 
other than  that  of the 
product 

4109 

Patent leather and  patent 
laminated  leather; 
metallized  leather 

Chapter  42 

ex Chapter  43 

Articles of leather; 
saddlery  and  harness; 
travel goods,  handbags 
and  similar  containers; 
articles of animal  gut 
(other than  silk worm 
gut) 
Furskins and  artificial 
fur;  manufactures  thereof; 
except  for: 

ex 4302 

Tanned  or dressed 
furskins,  assembled: 

-  Plates, crosses and 
similar  forms 

-  Other 

Bleaching or dyeing, in 
addition  to cutting  and 
assembly  of  non-assembled 
tanned or dressed  furskins 

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 Chapter 44  Wood and articles of 
wood; wood  charcoal; 
except  for: 

Manufacture  in which all 
the materials used  are 
classified  within  a  heading 
other than  that of the 
product 

31 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex 4403 

Wood  roughly  squared 

ex 4407 

ex 4408 

ex 4409 

ex 4410 to 
ex 4413 

ex 4415 

ex 4416 

Manufacture  from  wood in 
the rough, whether or not 
stripped of its bark or 
merely roughed down 

Planing, sanding or  finger-
jointing 

Splicing, planing,  sanding 
or  finger-jointing 

Wood sawn or chipped 
lengthwise, sliced or 
peeled, of a thickness 
exceeding 6 mm,  planed, 
sanded or  finger-jointed 

Veneer sheets and  sheets 
for  plywood, of a 
thickness  not exceeding 6 
mm,  spliced, and  other 
wood sawn  lengthwise, 
sliced or peeled of a 
thickness  not exceeding 6 
mm, planed,  sanded  or 
finger-jointed 

Wood  continuously 
shaped along any of its 
edges or faces, whether  or 
not planed, sanded or 
finger-jointed: 

-  Sanded or fingerjointed 

Sanding or  fingerjointing 

-  Beadings and 
mouldings 

Beading or moulding 

Beadings and  mouldings, 
including  moulded 
skirting and  other 
moulded  boards 

Packing cases, boxes, 
crates, drums and  similar 
packings, of wood 

Beading or moulding 

Manufacture  from  boards 
not cut to size 

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 

-  Beadings and 
mouldings 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  However,  cellular 
wood panels, shingles and 
shakes may be used 

Beading or moulding 

13 2 

HS heading 
No. 

(1) 

ex 4421 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Match  splints; wooden 
pegs or pins for  footwear 

Manufacture  from  wood of 
any heading except drawn 
wood of heading  No 4409 

ex Chapter 45 

Cork and articles of cork; 
except  for: 

4503 

Articles of natural  cork 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

Manufacture  from  cork of 
heading No 4501 

Chapter 46 

Chapter 47 

Manufactures  of straw, of 
esparto or of other 
plaiting  materials; 
basketware and 
wickerwork 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

Pulp of wood or of other 
fibrous  cellulosic 
material;  recovered 
(waste and  scrap)  paper 
or  paperboard 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

ex Chapter  48 

Paper and  paperboard; 
articles of paper  pulp, of 
paper or of  paperboard; 
except  for: 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other than  that  of the 
product 

ex 4811 

4816 

4817 

Paper and  paperboard, 
ruled,  lined or squared 
only 

Manufacture  from  paper-
making  materials of Chapter 
47 

Carbon  paper,  self-copy 
paper and other  copying 
or transfer  papers  (other 
than  those of heading No 
4809), duplicator  stencils 
and offset  plates, of 
paper, whether or not put 
up in boxes 

Envelopes,  letter cards, 
plain  postcards  and 
correspondence cards, of 
paper or  paperboard; 
boxes, pouches,  wallets 
and  writing 
compendiums, of paper or 
paperboard,  containing 
an assortment  of paper 
stationery 

Manufacture  from  paper-
making  materials of Chapter 
47 

Manufacturing  in which: 
-  all the materials used  are 
classified  within  a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

33 

HS  heading 
No. 

Description  of product 

Working or processing  carried out on  non-originating 
materials  that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex 4818 

Toilet  paper 

ex 4819 

Cartons, boxes, cases, 
bags and other  packing 
containers, of paper, 
paperboard,  cellulose 
wadding or webs of 
cellulose  fibres 

ex 4820 

Letter  pads 

ex 4823 

ex Chapter  49 

4909 

4910 

Other paper,  paperboard, 
cellulose wadding  and 
webs of cellulose  fibres, 
cut  to size or shape 

Printed  books, 
newspapers, pictures  and 
other products of the 
printing  industry; 
manuscripts,  typescripts 
and  plans; except  for: 

Printed  or  illustrated 
postcards; printed  cards 
bearing  personal 
greetings,  messages or 
announcements, whether 
or not  illustrated,  with  or 
without  envelopes c*r 
trimmings 

Calendars of any kind, 
printed,  including 
calendar blocks: 

-  Calendars  of the 
"perpetual" type or with 
replaceable  blocks 
mounted on bases other 
than  paper or  paperboard 

Manufacture  from  paper-
making  materials of Chapter 
47 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than  that  of the 
product; 
-  the value of all  the 
materials  used does not 
exceed  50% of the ex-works 
price of the product 
Manufacture  in which  the 
value of all the  materials 
used does not exceed  50% of 
the ex-works price of the 
product 

Manufacture  from  paper-
making  materials of  Chapter 
47 

Manufacture  in which all 
the  materials  used  are 
classified  within  a heading 
other  than  that  of the 
product 

Manufacture  from  materials 
not classified  within 
heading  Nos 4909 or 4911 

Manufacture  in which: 
-  all  the  materials  used  are 
classified  within  a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials  used does not 
exceed  50% of the ex-works 
price of the product 

34 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Other 

ex Chapter  50 

Silk; except  for: 

ex  5003 

Silk waste  (including 
cocoons unsuitable  for 
reeling, yarn waste and 
garnetted  stock), carded 
or combed 

5004 to ex 
5006 

Silk yarn and yarn  spun 
from  silk  waste 

Manufacture  from  materials 
not classified  in  heading 
Nos 4909 or 4911 

Manufacture  in which all 
the materials used are 
classified  within a. heading 
other than that of the 
product 
Carding or combing of silk 
waste 

Manufacture  from1  : 
-  raw silk or silk waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  other  natural fibres not 
carded or combed or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

5007 

Woven  fabrics  of silk or 
of silk waste: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1: 

-  coir yarn, 
-  natural fibres, 
-  man-made staple fibres 
not carded  or combed  or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

or 

1  For special  conditions  relating to products  made of a mixture of textile materials,  see Introductory 
Note 5 

13! K 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 51 

Wool, fine or coarse 
animal  hair;  horsehair 
yarn  and woven  fabric; 
except  for: 

5106 to 5110 

Yarn  of wool, of fine or 
coarse animal  hair or of 
horsehair 

5111 to 5113 

Woven fabrics  of wool, of 
fine or coarse animal  hair 
or of horsehair: 

Incorporating  rubber 

thread 

-  Other 

Printing accompanied by at 
least two preparatory or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing, heat  setting, 
raising, calendering,  shrink 
resistance processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling) where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  in which  all 
the materials used are 
classified  within a  heading 
other than  that of the 
product 

Manufacture  from1  : 
-  raw silk or silk  waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  natural  fibres  not carded 
or combed or otherwise 
prepared for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

Manufacture  from  single 
yam1 

Manufacture  from1 : 

-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

1  For special  conditions  relating to products  made of a mixture of textile materials, see  Introductory 
Note 5 

136 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

or 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing,  heat  setting, 
raising, calendering,  shrink 
resistance  processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the  unprinted 
fabric  used does not exceed 
47.5% of the ex-works  price 
of the product 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other than  that  of the 
product 

Manufacture  from1 : 
-  raw silk or silk waste 
carded  or combed  or 
otherwise prepared  for 
spinning, 
-  natural  fibres  not carded 
or combed  or  otherwise 
prepared for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

ex Chapter  52  Cotton; except  for: 

5204 to 5207 

Yarn  and  thread  of cotton 

5208 to 5212  Woven fabrics  of cotton: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1: 

-  coir yarn, 
-  natural  fibres, 
-  man-made  staple  fibres 
not carded  or combed or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

1  For special conditions  relating to products  made of a mixture of textile materials, see  Introductory 
Note 5 

1 37 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

0) 

(2) 

(3) 

or 

(4) 

or 

Printing accompanied by at 
least two preparatory  or 
finishing  operations  (such as 
scouring, bleaching, 
mercerizing,  heat  setting, 
raising, calendering,  shrink 
resistance  processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works  price 
of the product 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

Manufacture  from1 : 
-  raw silk or silk  waste 
carded  or combed or 
otherwise prepared  for 
spinning, 
-  natural  fibres  not carded 
or combed or otherwise 
prepared for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

ex Chapter  53 

Other vegetable  textile 
fibres;  paper yarn  and 
woven fabrics  of paper 
yarn; except  for: 

5306 to 5308 

Yarn  of other  vegetable 
textile fibres;  paper yarn 

5309 to 5311 

Woven fabrics  of other 
vegetable textile fibres; 
woven  fabrics  of paper 
varn: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
varn1 

-  Other 

Manufacture  from1: 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed  or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

38 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

or 

Printing accompanied by at 
least two preparatory  or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering,  shrink 
resistance processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works  price 
of the product 

Manufacture  from1: 
-  raw silk or silk waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  natural fibres  not  carded 
or combed or otherwise 
prepared for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

5401 to 5406 

Yarn,  monofilament  and 
thread of  man-made 
filaments 

5407 and 
5408 

Woven fabrics  of man-
made filament  yarn: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1: 
-  coir yarn, 
-  natural fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

1  For special  conditions  relating  to products  made of a mixture of textile materials, see Introductory 
Note 5 

139 

HS heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

or 

Printing accompanied by at 
least two preparatory  or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing,  heat  setting, 
raising, calendering,  shrink 
resistance  processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the  unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  from  chemical 
materials or textile pulp 

Manufacture  from1: 
-  raw silk or silk  waste 
carded or combed  or 
otherwise prepared  for 
spinning, 
-  natural  fibres  not carded 
or combed or  otherwise 
prepared for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

5501 to 5507  Man-made staple  fibres 

5508 to 5511 

Yarn and  sewing  thread 
of man-made  staple  fibres 

5512 to 5516  Woven fabrics of man-

made staple  fibres: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1: 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed  or 
otherwise prepared  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper 

1  For special conditions  relating to products made of a mixture of textile materials, see Introductory 
Note 5 

140 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter  56  Wadding, felt  and  non-
wovens; special yarns; 
twine, cordage, ropes and 
cables and  articles 
thereof; except  for: 

5602 

Felt, whether  or not 
impregnated,  coated, 
covered  or  laminated: 

Needleloom  felt 

or 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations  (such as 
scouring,  bleaching, 
mercerizing,  heat  setting, 
raising, calendering,  shrink 
resistance processing, 
permanent  finishing, 
decatising,  impregnating, 
mending and burling)  where 
the value cf the  unprinted 
fabric  used  does not exceed 
47.5% of the ex-works  price 
of the product 

Manufacture  from1  : 
-  coir yarn, 
-  natural  fibres, 
-  chemical  materials or 
textile pulp, or 
-  paper  making  materials 

Manufacture  from  l : 
-  natural  fibres, 
-  chemical  materials or 
textile pulp 

However: 
-  polypropylene filament of 
heading No 5402, 
-  polypropylene fibres of 
heading  No 5503 or 5506 or 
-  polypropylene  filament 
tow of heading No 5501, of 
which  the denomination  in 
all cases of a single  filament 
or fibre is less than  9 decitex 
may be used provided  their 
value does not exceed 40% 
of the ex-works price of the 
product 

1 For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5. 

141 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

5604 

5605 

5606 

Other 

Manufacture  froml : 
-  natural  fibres, 
-  man-made staple  fibres 
made from  casein, or 
-  chemical  materials or 
textile pulp 

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 

-  Other 

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 

Gimped yarn,  and  strip 
and  the like of heading 
No 5404 or 5405 , 
gimped  (other than  those 
of heading No 5605 and 
gimped  horsehair yarn); 
chenille yarn  (including 
flock  chenille yarn; loop 
wale-yarn 

Manufacture  from  rubber 
thread or cord, not textile 
covered 

Manufacture  from1: 
-  natural fibres  not carded 
or combed or otherwise 
processed for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

Manufacture  from1: 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

Manufacture  from1 : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

Chapter  57 

Carpets and other  textile 
floor  coverings: 

1  For special conditions  relating to products  made of a mixture of textile materials,  see Introductory 
Note 5 

142 

HS heading 
No. 

Description  of product 

Working or processing  carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Of needleloom  felt 

-  Of other  felt 

-  Other 

Manufacture  from1: 
-  natural fibres, or 
-  chemical  materials or 
textile pulp 

However: 

-  polypropylene  filament  of 
heading No 5402, 
-  polypropylene fibres of 
heading No 5503 or 5506 or 
-  polypropylene  filament 
tow of heading No 5501, of 
which the denomination  in 
all cases of a single  filament 
or fibre is less than  9 decitex 
may be used provided  their 
value does not exceed 40% 
of the ex-works price of the 
product 

Manufacture  from1: 
-  natural fibres  not carded 
or combed or  otherwise 
processed for  spinning, or 
-  chemical  materials or 
textile pulp 

Manufacture  from1 : 
-  coir yarn, 
-  synthetic or  artificial 
filament  yarn, 
-  natural fibres, or 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning 

ex Chapter  58 

Special woven  fabrics; 
tufted  textile fabrics;  lace; 
tapestries; trimmings; 
embroidery; except  for: 

-  Combined  with  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1: 
-  natural  fibres, 
-  man-made  staple  fibres 
not carded or combed  or 
otherwise processed  for 
spinning, or 
-  chemical  materials  or 
textile pulp, 

1  For special  conditions  relating  to products made of a mixture of textile  materials, see  Introductory 

143 

HS  heading 
No. 

Description  of product 

Working or processing  carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

or 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations  (such as 
scouring, bleaching, 
mercerizing,  heat  setting, 
raising, calendering,  shrink 
resistance  processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the  unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the  product 

Manufacture  in which all 
the materials used  are 
classified  within  a  heading 
other  than  that  of the 
product 

Manufacture  in which: 
-  all the  materials  used are 
classified  within  a heading 
other than  that of the 
product; 
-  the value of all  the 
materials  used does not 
exceed  50% of the ex-works 
price of the product 

Manufacture  from  varn 

Manufacture  from  yarn 

144 

5805 

Hand-woven  tapestries of 
the types gobelins, 
flanders,  aubusson, 
beauvais and the like, and 
needle-worked  tapestries 
(for  example, petit  point, 
cross stitch), whether or 
not  made up 

5810 

Embroidery  in the piece, 
in strips or  in  motifs 

5901 

5902 

Textile fabrics  coated 
with  gum or  amylaceous 
substances of a kind  used 
for  the outer covers of 
books or the  like; tracing 
cloth; prepared  painting 
canvas; buckram  and 
similar  stiffened  textile 
fabrics  of a kind  used  for 
hat  foundations 

Tyre cord fabric  of high 
tenacity yarn  of nylon or 
other  polyamides, 
polyesters or viscose 
rayon: 

-  Containing  not  more 
than  9 0% by weight of 
textile  materials 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

5903 

5904 

Other 

Textile  fabrics 
impregnated,  coated, 
covered or laminated  with 
plastics, other than  those 
ofheadingNo5902 

Linoleum, whether or 
note cut to shape;  floor 
coverings consisting  of a 
coating or covering 
applied  on a textile 
backing, whether  or not 
cut to shape 

5905 

Textile wall coverings: 

-  Impregnated,  coated, 
covered or laminated  with 
rubber,  plastics or other 
materials 

-  Other 

Manufacture  from  chemical 
materials or textile pulp 

Manufacture  from  yarn 

or 

Printing accompanied by at 
least two preparatory  or 
finishing  operations  (such 
as scouring, bleaching, 
mercerising, heat setting, 
rasing, calendering,  shrink 
resistance processing, 
permanent  finishing, 
decatising,  impregnating, 
mending and burling)  where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  from  yarn1 

Manufacture  from  yarn 

Manufacture  from1: 
-  coir yarn, 
-  natural fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical  materials or 
textile pulp, 

or 

1  For special  conditions  relating to products made of a mixture of textile materials, see Introductory 
Note 5 

145 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations  (such 
as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering,  shrink 
resistance  processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling)  where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  from1 : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded  or combed  or 
otherwise processed  for 
spinning, or 
-  chemical  materials or 
textile pulp 

Manufacture  from  chemical 
materials 

5906 

Rubberized  textile 
fabrics,  other than  those 
ofheadingNo5902: 

-  Knitted  or crocheted 
fabrics 

-  Other fabrics  made of 
synthetic  filament  yarn, 
containing  more than 
90% by weight  of textile 
materials 

-  Other 

Manufacture  from  yarn 

1  For special conditions  relating to products made of a mixture of textile materials, see Introductory 
Note 5 

A 

HS  heading 
No. 

(1) 

5907 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Textile fabrics  otherwise 
impregnated, coated or 
covered; painted  canvas 
being theatrical  scenery, 
studio backcloths or the 
like 

Manufacture  from  yarn 

or 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations  (such 
as scouring, bleaching, 
mercerising,  heat  setting, 
rasing, calendering,  shrink 
resistance processing, 
permanent  finishing, 
decatising,  impregnating, 
mending and burling) where 
the value of the  unprinted 
fabric used does not exceed 
47.5%o of the ex-works price 
of the  product 

5908 

Textile wicks, woven, 
plaited or knitted,  for 
lamps, stoves, lighters, 
candles or the like; 
incandescent  gas  mantles 
and  tubular  knitted  gas 
mantle fabric  therefore, 
whether or not 
impregnated: 

-  Incandescent  gas 
mantles,  impregnated 

Manufacture  from  tubular 
knitted gas mantle  fabric 

-  Other 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

147 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

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 

-  Woven fabrics, of a 
kind commonly used in 
papermaking or other 
technical uses, felted or 
not, whether or not 
impregnated or coated, 
tubular or endless with 
single or multiple warp 
and/or weft, or flat woven 
with multiple warp and/or 
weft of heading No 5911 

Manufacture  from1: 
- coir yarn, 
- the following materials: 

- yarn of 
polytetrafluoroethylene2, 
- yarn, multiple, of 
polyamide, coated 
impregnated or covered 
with a phenolic resin, 
- yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by 
polycondensation of m-
phenylenediamine and 
isophthalic acid, 
- monofil of 
polytetrafluoroethylene2 
- yarn of synthetic textile 
fibres of poly-/?-phenylene 
terephthalamide, 
- glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn2 
- copolyester 
monofilaments of a 
polyester and a resin of 
terephthalic acid and  1.4 
cyclohexanedincthanol 
and isophthalic acid, 

- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 

1  For special conditions relating to products made of a mixture of textile materials, see Introductory 
note 5 
2  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 

148 

HS heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Other 

Chapter 60 

Knitted  or crocheted 
fabrics 

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 

-  Other 

Manufacture  from1: 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical  materials or 
textile pulp 

Manufacture  from1 : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed  or 
otherwise processed  for 
spinning, or 
-  chemical  materials or 
textile pulp 

Manufacture  from  yarn1'2 

Manufacture  from1  : 
-  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 

Manufacture  from  yarn 1,2 

clothing accessories, not 
knitted  or crocheted; 
except  for: 

1  For special conditions  relating  to products made of a mixture of textile materials, see  Introductory 
Note 5 
2  See Introductory  Note 6 

1.49 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex 6202, 
ex 6204, 
ex 6206, 
ex 6209 and 
ex 6211 

Women's,  girls' and 
babies' clothing  and 
clothing  accessories  for 
babies,  embroidered 

ex 6210 and 
ex 6216 

Fire-resistant  equipment 
of fabric  covered with  foil 
of aluminized  polyester 

6213 and 
6214 

Handkerchiefs,  shawls, 
scarves,  mufflers, 
mantillas, veils and  the 
like: 

Embroidered 

Manufacture  from  yarn1 
or 
Manufacture  from 
unembroidered  fabric 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture  from  yarn1 
or 
Manufacture  from  uncoated 
fabric  provided  the value of 
the uncoated  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture  from 
unbleached  single yarn1'2 
or 
Manufacture  from 
unembroidered  fabric 
provided  the value of the 
unembroidered  fabric  used 
does not  exceed 40% of the 
ex-works price of the 
product1 

1  See Introductory  Note 6. 
2  For special  conditions  relating  to products  made of a mixture of textile  materials, see  Introductory 
Note 5 

15 0 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

6217 

Other  made up clothing 
accessories; parts of 
garments or of clothing 
accessories, other  than 
those of heading No 
6212: 

-  Embroidered 

-  Fire  resistant 
equipment  of  fabric 
covered  with foil  of 
aluminized  polyester 

Manufacture from 
unbleached single yarn1,2 
or 
Making up followed by 
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 
goods of heading Nos 6213 
and 6214 used does not 
exceed 47.5% of the ex-
works price of the product 

Manufacture  from  yarn1 
or 
Manufacture  from 
unembroidered  fabric 
provided  the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture  from  yarn1 
or 
Manufacture  from  uncoated 
fabric  provided the value of 
the uncoated  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

1  See Introductory  Note 6. 
2  For special  conditions  relating to products made of a mixture of textile  materials, see  Introductory 
Note 5. 

1.51 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  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; 
-  the value of all  the 
materials used does not 
exceed 40% of the  ex-works 
price of the product 

Other 

Manufacture  from  yarn 

ex Chapter 63 

Other  made-up  textile 
articles; sets; worn 
clothing and worn  textile 
articles; rags; except  for: 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

6301 to 6304 

Blankets, travelling  rugs, 
bed  linen  etc.;  curtains 
etc.; other  furnishing 
articles: 

-  Of felt,  of  non-wovens 

Other-

Embroidered 

Other 

Manufacture  from2: 
-  natural fibres, or 
-  chemical  materials or 
textile pulp 

Manufacture  from 
unbleached  single yam1'3 
or 
Manufacture  from 
unembroidered  fabric  (other 
than knitted or crocheted) 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product 

Manufacture  from 
unbleached  single  yarn13 

1  See Introductory  Note 6. 
2  For special conditions  relating to products made of a mixture of textile materials,  see Introductory 
Note 5. 
3  For knitted  or crocheted  articles,  not elastic or rubberized,  obtained by sewing or assembly pieces of 
knitted  or crocheted  fabrics  (cut out or knitted  directly to shape), see Introductory  Note 6. 

1  6} 

HS  heading 
No. 

(1) 

6305 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Sacks and bags, of a kind 
used for the packing of 
goods 

Manufacture  from1  : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical  materials or 
textile pulp 

6306 

Tarpaulins, awnings  and 
sunblinds; tents; sails for 
boats, sailboards or 
landcrafit;  camping goods: 

-  Ofnon-wovens 

-  Other 

6307 

Other made-up articles, 
including dress patterns 

Manufacture  from1'2  : 
-  natural fibres, or 
-  chemical  materials or 
textile pulp 

Manufacture  from 
unbleached  single yarn1'2 

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 

ex Chapter 64 

Footwear;  gaiters and  the 
like; except  for: 

Manufacture  from  materials 
of any  heading except  for 
assemblies of uppers  affixed 
to inner soles or to other 
sole components of heading 
No 6406 

1  For special conditions  relating to products  made of a mixture of textile materials, see Introductory 
Note 5 
2  Sec Introductory  Note 6. 

15 3 

HS  heading 
No. 

(!) 

6406 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originati ng status 

(2) 

(3) 

or 

(4) 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than that of the 
product 

Parts of footwear 
(including  uppers 
whether or not attached to 
soles other than  outer 
soles); removable  in 
soles, heel cushions and 
similar articles; gaiters, 
leggings and  similar 
articles, and parts thereof 

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than that of the 
product 

Manufacture  from  yarn or 
textile fibres1 

Manufacture  from  yarn  or 
textile fibres1 

ex Chapter  65  Headgear and  parts 
thereof, except  for: 

6503 

6505 

Felt  hats and other  felt 
headgear,  made from  the 
hat bodies, hoods or 
plateaux  of heading No 
6501,  whether or not 
lined or  trimmed 

Hats and other  headgear, 
knitted  or crocheted,  or 
made up from  lace, felt  or 
other textile fabric,  in the 
piece (but not in strips), 
whether or not  lined or 
trimmed;  hair-nets of any 
material, whether or not 
lined or trimmed 

ex Chapter  66 

Umbrellas, sun 
umbrellas,  walking-
sticks, seat-sticks, whips, 
riding-crops and  parts 
thereof; except  for: 

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than  that  of the 
product 

6601 

Chapter  67 

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 

Prepared  feathers  and 
down and articles  made 
of feathers  or of down; 
artificial  flowers;  articles 
of human  hair 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other than  that of the 
product 

See Introductory  Note 6. 

154 

HS  heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 68  Articles of stone, plaster, 
cement, asbestos, mica or 
similar  materials; except 
for: 

Manufacture  in which  all 
the materials used are 
classified  within a  heading 
other than that of the 
product 

Articles of slate or of 
agglomerated  slate 

Manufacture  from  worked 
slate 

ex 6803 

ex 6812 

ex 6814 

Articles of asbestos; 
articles of mixtures with a 
basis of asbestos or of 
mixtures with a basis of 
asbestos and  magnesium 
carbonate 

Articles of mica, 
including  agglomerated 
or reconstituted  mica, on 
a  support of paper, 
paperboard  or other 
materials 

Chapter 69 

Ceramic  products 

ex Chapter  70  Glass and  glassware; 

except for : 

Manufacture  from  materials 
of any  heading 

Manufacture  from  worked 
mica  (including 
agglomerated  or 
reconstituted  mica) 

Manufacture  in which  all 
the materials used are 
classified  within  a  heading 
other than  that of the 
product 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other than  that of the 
product 

ex 7003 
ex 7004  and 
ex 7005 

7006 

7007 

7008 

Glass with a non-
reflecting  layer 

Manufacture  from  materials 
of heading No. 7001 

Glass of heading No 
7003, 7004 or 7005, bent, 
edgeworked,  engraved, 
drilled,  enamelled  or 
otherwise worked, but  not 
framed  or fitted with 
other  materials 

Safety  glass, consisting of 
toughened  (tempered)  or 
laminated  glass 

Manufacture  from  materials 
ofheadingNo7001 

Manufacture  from  materials 
of heading No 7001 

Multiple-walled 
insulating units of glass 

Manufacture  from  materials 
ofheadingNo7001 

£>a 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

7009 

7010 

7013 

Glass mirrors, whether or 
not framed,  including 
rear-view  mirrors 

Carboys, bottles,  flasks, 
jars,  pots, phials, 
ampoules and  other 
containers, of glass, of a 
kind  used for  the 
conveyance or packing of 
goods; preserving jars of 
glass; stoppers,  lids and 
other closures, of glass 

Glassware of a kind  used 
for  table, kitchen,  toilet, 
office,  indoor  decoration 
or similar  purposes  (other 
than  that  of heading  No 
7010 or  7018) 

ex 7019 

Articles (other  than  yarn) 
of glass  fibres 

ex Chapter  71  Natural  or  cultured 

pearls, precious or semi 
precious  stones,  precious 
metals,  metals clad  with 
precious  metal, and 
articles thereof;  imitation 
jeweller>'; coin; except 
for: 

Manufacture  from  materials 
ofheadingNo7001 

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 

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than  that of the 
product 
or 
Cutting of glassware, 
provided  the value of the 
uncut glassware does not 
exceed  50% of the ex-works 
price of the product 
or 
Hand-decoration  (with  the 
exception  of silk-screen 
printing)  of hand-blown 
glassware, provided  the 
value of the  hand-blown 
glassware does not exceed 
50% of the ex-works  price 
of the product 

Manufacture  from: 
-  uncoloured  slivers, 
rovings, yarn or chopped 
strands, or 
-  glass wool 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

156 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS  heading 
No. 

(1) 

ex 7101 

Natural  or cultured 
pearls, graded  and 
temporarily  strung  for 
convenience  of transport 

ex 7102, 
ex 7103  and 
ex 7104 

Worked precious or semi 
precious stones  (natural, 
synthetic or 
reconstructed) 

7106,7108 
and  7110 

Precious metals: 

Unwrought 

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

Manufacture  from  unworked 
precious or  semi-precious 
stones 

Manufacture  from  materials 
not classified  within 
heading No 7106, 7108 or 
7110 
or 
Electrolytic, thermal  or 
chemical  separation of 
precious metals of  heading 
No 7106, 7108 or 7110 
or 
Alloying of precious  metals 
of heading No 7106, 7108 or 
7110 with each other or 
with base  metals 

-  Semi-manufactured  or 
in powder  form 

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 jewellers' 

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 

-4  ^ 

I *; 

HS heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

| 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter  72 

Iron and steel; except  for: 

7207 

Semi-finished  products of 
iron or non-alloy  steel 

7208 to 7216 

Flat rolled products, bars 
and rods, angles,  shapes 
and sections of iron  or 
non-alloy  steel 

7217 

Wire of iron or  non-alloy 
steel 

ex 7218, 7219 
to 7222 

Semi-finished  products, 
flat  rolled products, bars 
and rods, angles,  shapes 
and sections of stainless 
steel 

7223 

Wire of stainless  steel 

ex 7224, 7225 
to 7228 

Semi-finished  products, 
flat  rolled products,  hot-
rolled bars and  rods, in 
irregularly wound coils; 
angles, shapes and 
sections, of other alloy 
steel; hollow drill  bars 
and  rods, of alloy or  non-
alloy steel 

7229 

Wire of other alloy  steel 

ex Chapter 73  Articles of iron or steel; 

except  for: 

ex 7301 

Sheet  piling 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

Manufacture  from  materials 
of heading No 7201, 7202, 
7203, 7204 or 7205 

Manufacture  from  ingots or 
other primary forms of 
heading No 7206 

Manufacture  from  semi 
finished materials of 
heading No 7207 

Manufacture  from  ingots or 
other primary forms of 
heading No 7218 

Manufacture  from  semi 
finished  materials of 
heading No 7218 

Manufacture  from  ingots or 
other primary forms of 
heading No 7206, 7218 or 
7224 

Manufacture  from  semi 
finished  materials of 
heading No 7224 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

Manufacture  from  materials 
of heading No 7206 

158 

HS  heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture  from  materials 
of heading No 7206 

7302 

Railway or tramway  track 
construction  materials of 
iron or steel, the 
following:  rails, 
checkrails and  rackrails, 
switch blades, crossing 
frogs,  point  rods and 
other crossing pieces, 
sleepers (cross-ties), 
fishplates,  chairs, chair 
wedges, sole pates (base 
plates), rail clips, 
bedplates, ties and  other 
material  specialized  for 
jointing or fixing  rails 

7304, 7305 
and  7306 

Tubes, pipes and  hollow 
profiles,  of iron  (other 
than cast  iron) or steel 

Manufacture  from  materials 
of heading No 7206, 7207, 
7218 or 7224 

ex 7307 

Tube or pipe fittings  of 
stainless steel (ISO No 
X5CrNiMo  1712), 
consisting of several  parts 

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 

ex 7315 

Skid  chains 

Turning, drilling,  reaming, 
threading, deburring  and 
sandblasting  of forged 
blanks the value of which 
does not exceed 35% of the 
ex-works price of the 
product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than that of the 
product.  However,  welded 
angles, shapes and  sections 
of heading No 7301  may  not 
be used 

Manufacture  in which  the 
value of all  the materials of 
heading No 7315 used does 
not exceed  50% of the ex-
works price of the  product 

159 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 74  Copper and  articles 
thereof; except  for: 

7401 

7402 

Copper mattes; cement 
copper  (precipitated 
copper) 

Unrefined  copper;  copper 
anodes for  electrolytic 
refining 

7403 

Refined  copper  and 
copper alloys,  unwrought: 

Refined  copper 

Manufacture  in which: 
-  all the materials used are 
classified  within  a  heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

Manufacture  in which all 
the  materials used are 
classified  within a  heading 
other than  that of the 
product 

Manufacture  in which  all 
the materials used  are 
classified  within  a heading 
other  than  that of the 
product 

-  Copper alloys and 
refined  copper  containing 
other  elements 

Manufacture  from  refined 
copper, unwrought,  or waste 
and  scrap of copper 

7404 

Copper waste and  scrap 

7405 

Master alloys of copper 

ex Chapter  75  Nickel  and  articles 
thereof; except  for: 

Manufacture  in which all 
the  materials used  are 
classified  within  a  heading 
other than  that  of the 
product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than  that of the 
product 

Manufacture  in which: 
-  all the materials used  are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

160 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

iH 

7501 to 7503 

Nickel  mattes, nickel 
oxide sinters and other 
intermediate products of 
nickel  metallurgy; 
unwrought  nickel; nickel 
waste and  scrap 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product 

ex Chapter  76 

Aluminium  and  articles 
thereof; except  for: 

7601 

Unwrought  aluminium 

7602 

Aluminium  waste or 
scrap 

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 

Chapter  77 

Reserved for  possible 
future  use in  HS 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  by thermal  or 
electrolytic treatment  from 
unalloyed aluminium  or 
waste and scrap of 
aluminium 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product.  However, gauze, 
cloth, grill, netting,  fencing, 
reinforcing  fabric  and 
similar materials  (including 
endless bands) of aluminium 
wire, or expanded  metal of 
aluminium  may be used; 
-  the value of all the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

161 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter  78  Lead and articles thereof; 

except  for: 

7801 

Unwrought  lead: 

Refined  lead 

Other 

7802 

Lead waste and  scrap 

ex Chapter  79  Zinc and articles thereof; 

except  for: 

7901 

Unwrought  zinc 

7902 

Zinc waste and  scrap 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  from  "bullion" 
or "work" lead 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than  that of the 
product.  However, waste 
and scrap of heading No 
7802  may not be used 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than  that of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than  that of the 
product; 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  However, waste 
and scrap of heading No 
7902  may not be used 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than  that of the 
product 

62 

HS heading 
No. 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 80  Tin and articles thereof; 

except for: 

8001 

Unwrought tin 

8002 and 
8007 

Tin waste and scrap; 
other articles of tin 

Chapter 81 

Other base metals; 
cermets; articles thereof: 

-  Other base metals, 
wrought; articles thereof 

-  Other 

ex Chapter 82  Tools, implements, 

cutlery, spoons and forks, 
of base metal; parts 
thereof of base metal; 
except for: 

Manufacture in which: 
-  all the .naterials used are 
classified within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product.  However, waste 
and scrap of heading No 
8002 may not be used 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 

Manufacture in which the 
value of all the materials 
classified within the same 
heading as the product used 
does not exceed 50% of the 
ex-works price of the 
product 

Manufacture in which all 
the materials used are 
classified within a heading 
other than that of the 
product 

Manufacture  in which all 
the materials used are 
classified within a heading 
other than that of the 
product 

163 

HS heading 
No. 

(1) 

8206 

8207 

8208 

ex 8211 

8214 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Tools of two or more of 
the heading Nos 8202 to 
8205, put up in sets for 
retail  sale 

Interchangeable tools for 
hand  tools, whether or 
not power-operated,  or for 
machine-tools  (for 
example, for  pressing, 
stamping,  punching, 
tapping,  threading, 
drilling,  boring, 
broaching,  milling, 
turning, or screwdriving), 
including dies for 
drawing or  extruding 
metal, and  rock  drilling 
or earth boring tools 

Knives and  cutting 
blades, for  machines or 
for  mechanical  appliances 

Knives with  cutting 
blades, serrated or not 
(including  pruning 
knives), other than  knives 
ofheadingNo8208 

Other articles of cutlery 
(for  example,  hair 
clippers, butchers' or 
kitchen  cleavers, 
choppers and  mincing 
knives, paper knives); 
manicure or pedicure sets 
and  instruments 
(including  nail  files) 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than heading Nos 
8202 to 8205.  However, 
tools of heading Nos 8202 to 
8205 may be  incorporated 
into the set provided  their 
value does not exceed  15% 
of the ex-works price of the 
set 

Manufacture  in which: 
-  all  the materials used are 
classified  within a heading 
other than  that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used  are 
classified  within  a  heading 
other than that  of the 
product; 
-  the value of all the 
materials used does not 
exc?ed 40% of the ex-works 
price of the  product 

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than  that  of the 
product.  However,  knife 
blades and  handles of base 
metal  may be used 

Manufacture  in which  all 
the materials used are 
classified  within a  heading 
other than  that of the 
product.  However,  handles 
of base metal  may be used 

161 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

8215 

Spoons, forks,  ladles, 
skimmers, cake-servers, 
fish-knives,  butterknives, 
sugar tongs and  similar 
kitchen or tableware 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  However,  handles 
of base metal may be used 

ex Chapter  83 

Miscellaneous  articles of 
base metal; except  for: 

ex  8302 

Other  mountings,  fittings 
and similar  articles 
suitable for buildings, and 
automatic door closers 

ex 8306 

Statuettes and  other 
ornaments, of base  metal 

ex Chapter  84 

Nuclear  reactors, boilers, 
machinery  and 
mechanical  appliances; 
parts thereof; except  for: 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than  that of the 
product 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  However, the other 
materials of heading No 
8302 may be used provided 
their value does not exceed 
20% of the ex-works price 
of the product 

Manufacture  in which all 
the materials used are 
classified  within a heading 
other than that of the 
product.  However, the other 
materials of heading No 
8306  may be used provided 
their value does not exceed 
30% of the ex-works price 
of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

ex 8401 

Nuclear fuel  elements 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than  that of the 
product1 

Manufacture  in which the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

This  rule shall  apply until  31 December  1998. 

16^ K 

HS  heading 
No. 

(1) 

8402 

Description  of product 

Working or processing carried out on  non-originating 
materials  that confers  originating  status 

(2) 

(3) 

or 

(4) 

Steam  or other vapour 
generating boilers (other 
than central  heating  hot 
water boilers capable also 
of producing  low pressure 
steam); super heated 
water boilers 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than  that  of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the  product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

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  within a heading 
other than  heading No 8403 
or 8404 

Manufacture  in which  the 
value of all the  materials 
used  does not exceed 40% of 
the ex-works price of the 
product 

8406 

Steam  turbines and  other 
vapour  turbines 

8407 

8408 

8409 

8411 

Spark-ignition 
reciprocating or rotary 
internal  combustion 
piston  engines 

Compression-ignition 
internal  combustion 
piston  engines  (diesel or 
semi-diesel  engines) 

Parts suitable for use 
solely or principally  with 
the engines of heading 
No 8407 or 8408 

Turbo-jets,  turbo 
propellers and other  gas 
turbines 

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 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all  the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used  are 
classified  within  a  heading 
other  than  that of the 
product; 
-  the value of all  the 
materials  used does not 
exceed  40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

66 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS  heading 
No. 

(1) 

ex 8413 

Rotary  positive 
displacement  pumps 

ex  8414 

Industrial  fans,  blowers 
and the like 

8415 

8418 

Air  conditioning 
machines, comprising a 
motor-driven  fan  and 
elements for  changing  the 
temperature  and 
humidity,  including  those 
machines  in which  the 
humidity cr.nnot be 
separately  regulated 

Refrigerators,  freezers 
and other  refrigerating  or 
freezing  equipment, 
electric or other;  heat 
pumps other than  air 
conditioning  machines of 
heading No 8415 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25%» of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the  product; 
-  the value of all the non-
originating  materials used 
does not exceed the value of 
the originating  materials 
used 

167 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS  heading 
No. 

(1) 

ex 8419 

Machines for wood,  paper 
pulp and  paperboard 
industries 

8420 

Calendering  or other 
rolling  machines,  other 
than  for  metals or glass, 
and cylinders  therefor 

8423 

Weighing  machinery 
(excluding balances of a 
sensitivity of 5 eg or 
better), including  weight 
operated  counting  or 
checking  machines; 
weighing  machine 
weights of all  kinds 

8425 to 8428 

Lifting,  handling,  loading 
or unloading  machinery 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

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 
25% of the ex-works price 
of the product 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the  materials 
classified  within the same 
heading as the product  are 
only used up to a value of 
25% of the ex-works price 
of the product 

Manufacture  in which: 
-  all the materials used  are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit,  the  materials 
classified  within  heading No 
8431 are only used up to a 
value of  10% of the ex-
works price of the product 

8429 

Self-propelled  bulldozers, 
angledozers, graders, 
levellers,  scrapers, 
mechanical  shovels, 
excavators, shovel 
loaders,  tamping 
machines and  road 
rollers: 

168 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Road  rollers 

Other 

8430 

Other  moving, grading, 
levelling,  scraping, 
excavating,  tamping, 
compacting, extracting or 
boring machinery,  for 
earth,  minerals or ores; 
pile-drivers and pile-
extractors;  snow-ploughs 
and  snow-blowers 

ex 8431 

Parts suitable for  use 
solely or principally  with 
road  rollers 

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  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the materials 
classified  within  heading No 
8431 are only used up to a 
value of  10% of the ex-
works price of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the value of the 
materials classified  within 
heading No 8431 are only 
used up to a value of  10% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 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 
25% of the ex-works  price 
of the product 

169 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

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 30% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the  materials 
classified  within the same 
heading as the product  are 
only used up to a value of 
25% of the ex-works price 
of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used in assembling  the head-
(without  motor) does not 
exceed the value of the 
originating  materials  used; 
-  the thread  tension,  crochet 
and zigzag  mechanisms 
used are already  originating 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

;.70 

8444 to 8447 

Machines of these 
headings for  use in  the 
textile  industry 

ex 8448 

8452 

Auxiliary  machinery  for 
use with  machines of 
headings Nos 8444 and 
8445 

Sewing  machines, other 
than  book-sewing 
machines of heading No 
8440; furniture,  bases and 
covers specially  designed 
for  sewing machines; 
sewing  machine needles: 

-  Sewing machines  (lock 
stitch  only) with heads of 
a weight  not exceeding  16 
kg without  motor or  17 
kg with  motor 

Other 

HS  heading 
No. 

(1) 

8456 to 
8466 

8469 to 8472 

8480 

Description  of product 

Working or processing  carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Machine-tools  and 
machines and their  parts 
and accessories of 
headings 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 

Office  machines  (for 
example, typewriters, 
calculating  machines, 
automatic data  processing 
machines,  duplicating 
machines,  stapling 
machines) 

Moulding boxes for  metal 
foundry;  mould bases; 
moulding patterns; 
moulds for  metal  (other 
than  ingot  moulds), metal 
carbides, glass,  mineral 
materials, rubber or 
plastics 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

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

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

8482 

Ball  or roller  bearings 

8484 

8485 

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;  mechanical 
seals 

Machinery  parts, not 
containing  electrical 
connectors,  insulators, 
coils, contacts or other 
electrical  features,  not 
specified  or  included 
elsewhere  in this  Chapter 

Manufacture  in which: 
-  all the materials used  are 
classified  within a  heading 
other than  that  of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  40% of 
the ex-works price of the 
product 

171 

HS  heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

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: 

Manufacture  in which 
-  all the materials used are 
classified  within  a heading 
other than  that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

8501 

Electric motors and 
generators  (excluding 
generating  sets) 

8502 

Electric generating  sets 
and  rotary  converters 

ex 8504 

Power supply  units  for 
automatic  data-processing 
machines 

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  30% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the  materials 
classified  within  heading No 
8503 are only used up to a 
value of  10% of the ex-
works price of the product 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works  ' 
price of the product; 
-  where, within the above 
limit, the  materials 
classified  within  heading No 
8501 or 8503,  taken 
together, are only used up to 
a value of  10% of the ex-
works price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

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 

172 

HS  heading 
No. 

(1) 

8519 

8520 

8521 

8522 

8523 

8524 

Description  of product 

Working or processing carried out on non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Turntables  (record-
decks), record-players, 
cassette-players  and 
other sound  reproducing 
apparatus,  not 
incorporating  a sound 
recording  device 

Magnetic tape  recorders 
and other sound 
recording  apparatus, 
whether or not 
incorporating  a sound 
reproducing  device 

Video recording or 
reproducing  apparatus, 
whether or not 
incorporating  a video 
tuner 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

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 

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 

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 

Parts and  accessories 
suitable for  use solely or 
principally  with  the 
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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Prepared  unrecorded 
media for  sound 
recording  or similar 
recording of other 
phenomena,  other  than 
products of Chapter  37 

Records, tapes and  other 
recorded  media for  sound 
or other  similarly 
recorded  phenomena, 
including  matrices and 
masters for  the 
production  of records, but 
excluding  products of 
Chapter 37: 

173 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-origimi-inj 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

-  Matrices and  masters 
for  the production of 
records 

Other 

Transmission  apparatus 
for  radio-telephony, 
radio-telegraphy,  radio 
broadcasting or 
television, whether or not 
incorporating  reception 
apparatus or sound 
recording  or  reproducing 
apparatus;  television 
cameras; still  image video 
cameras and other video 
camera  recorders 

Radar apparatus,  radio 
navigational  aid 
apparatus and  radio 
remote control  apparatus 

Reception  apparatus  for 
radio-telephony,  radio-
telegraphy  or radio 
broadcasting,  whether or 
not combined,  in the 
same housing, with  sound 
recording or  reproducing 
apparatus or a clock 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the  materials 
classified  within  heading No 
8523 are only used up to a 
value of  10% of the ex-
works price of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used  does not exceed  the 
value of the originating 
materials used 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used  does not exceed the 
value of the  originating 
materials used 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used  does not exceed  the 
value of the  originating 
materials used 

74 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value*of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

8525 

8526 

8527 

Description of product 

Working or processing carried out on non-originating 
materials that confers originating status 

(2) 

(3) 

or 

(4) 

Reception apparatus for 
television, whether or not 
incorporating radio 
broadcast receivers or 
sound or video recording 
or reproducing apparatus; 
video monitors and video 
projectors 

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 

Manufacture in which the 
value of all the materials 
used does not exceed 25% of 
the ex-works price of the 
product 

HS heading 
No. 

(1) 

8528 

8529 

Parts suitable for use 
solely or principally with 
the apparatus of heading 
Nos 8525 to 8528: 

-  Suitable for use solely 
or principally with video 
recording or reproducing 
apparatus 

-  Other 

8535 and 
853.6 

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 25% of 
the ex-works price of the 
product 

Manufacture in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all the 
non-originating materials 
used  does not exceed the 
value of the originating 
materials used 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials 
classified within heading No 
8538 are only used up to a 
value of 10% of the ex-
works price of the product 

175 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

HS  heading 
No. 

(1) 

8537 

ex 8541 

Boards, 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, and 
numerical  control 
apparatus, other than 
switching apparatus of 
heading No 8517 

Diodes, transistors  and 
similar  semi-conductor 
devices, except wafers  not 
yet cut  into chips 

8542 

Electronic  integrated 
circuits and 
microassemblies 

8544 

Insulated  (including 
enamelled  or anodised) 
wire, cable  (including 
coaxial  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 30%» of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

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  heading No 
8538 are only used up to a 
value of  10% of the ex-
works price of the product 

Manufacture  in which: 
-  all  the materials used arc 
classified  within  a  heading 
other than  that  of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of ihe ex-works 
price of the product 

Manufacture: 
-  in which  the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit,  the  materials 
classified  within  heading No 
8541 or 8542, taken 
together, are only used up to 
a value of  10% of the ex-
works price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

176 

HS heading 
No. 

(1) 

8545 

8546 

8547 

8548 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Carbon  electrodes, carbon  Manufacture  in which  the 
value of all the materials 
brushes, lamp carbons, 
used does not exceed 40% of 
battery carbons and other 
the ex-works price of the 
articles of graphite or 
product 
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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Electrical  insulators of 
any  material 

Insulating fittings  for 
electrical  machines, 
appliances or equipment, 
being fittings wholly of 
insulating  materials apart 
from  any  minor 
components of metal  (for 
example,  threaded 
sockets)  incorporated 
during  moulding  solely 
for purposes of assembly • 
other than  insulators of 
heading No 8546; 
electrical  conduit  tubing 
and joints therefor,  of 
base metal  lined with 
insulating  material 

Waste and scrap of 
primary  cells, primary 
batteries and  electric 
accumulators;  spent 
primary cells, spent 
primary batteries and 
spent  electric 
accumulators; electrical 
parts of machinery or 
apparatus,  not  specified 
or included  elsewhere in 
this  Chapter 

ex Chapter 86  Railway or tramway 

locomotives, rolling stock 
and parts thereof; railway 
or tramway track  fixtures 
and  fittings  and  parts 
thereof;  mechanical 
(including electro 
mechanical)  traffic 
signaling equipment of 
all kinds; except  for: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

177 

HS heading 
No. 

(!) 

8608 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

Railway or tramway  track 
fixtures  and  fittings; 
mechanical  (including 
electro-mechanical) 
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: 
-  all the materials used are 
classified  within a  heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

ex Chapter  87 

Vehicles other  than 
railway or tramway 
rolling-stock,  and  parts 
and accessories thereof; 
except  for: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value *of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40%» of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

8709 

8710 

8711 

Works trucks, self-
propelled,  not fitted  with 
lifting  or  handling 
equipment, of the type 
used in  factories, 
warehouses, dock areas or 
airports for  short  distance 
transport  of goods; 
tractors of the type used 
on railway  station 
platforms;  parts of the 
foregoing  vehicles 

Tanks and  other 
armoured  fighting 
vehicles,  motorized, 
whether or not fitted  with 
weapons, and parts of 
such  vehicles 

Motorcycles  (including 
mopeds) and cycles  fitted 
with an auxiliary  motor, 
with or without  side-cars; 
side-cars: 

-  With  reciprocating 
internal  combustion 
piston engine of a 
cylinder  capacity: 

178 

HS  heading 
No. 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

in 

Not exceeding  50 cc 

~  Exceeding  50 cc 

Other 

ex  8712 

Bicycles without ball 
bearings 

8715 

Baby carriages and  parts 
thereof 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 20% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used  does not 
exceed 40% of the ex- works 
price of the product; 
-  where the value of all the 
non-originating  materials 
used does not exceed  the 
value of the originating 
materials used 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used does not exceed  the 
value of the originating 
materials used 

Manufacture: 
-  in which the value of all 
the materials used does not 
, exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used does not exceed  the 
value of the  originating 
materials used 

Manufacture  from  materials 
not classified  in heading No 
8714 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the  ex-works 
price of the product 

179 

HS heading 
No. 

(1) 

8716 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

Trailers and semi-trailers;  Manufacture  in which: 
other vehicles, not 
mechanically  propelled; 
parts thereof 

-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

ex Chapter  88 

Aircraft,  spacecraft,  and 
parts thereof; except  for: 

ex 8804 

Rotochutes 

Manufacture  in which all 
the materials used are 
classified  within  a heading 
other than that of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  from  materials 
of any heading  including 
other  materials of heading 
No 8804 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex*-works price of the 
product 

8805 

Aircraft  launching  gear; 
deck-arrestor  or  similar 
gear; ground  flying 
trainers; parts of the 
foregoing  articles 

Manufacture  in which all 
the materials used are 
classified  within a  heading 
other than that of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Chapter 89 

Ships, boats and  floating 
structures 

ex Chapter  90  Optical,  photographic, 

cinematographic, 
measuring, checking, 
precision,  medical  or 
surgical  instruments  and 
apparatus; parts and 
accessories thereof; 
except  for: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which 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 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

ISO 

HS  heading 
No. 

(1) 

9001 

9002 

9004 

ex 9005 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Optical fibres and optical 
fibre bundles; optical 
fibre cables other  than 
those of heading No 
8544; sheets and plates of 
polarizing  material, 
lenses (including  contact 
lenses), prisms,  mirrors 
and other optical 
elements, of any  material, 
unmounted,  other  than 
such elements of glass not 
optically worked 

Lenses, prisms,  mirrors 
and other optical 
elements, of any 
materials, mounted,  being 
parts of or fittings  for 
instruments or apparatus, 
other than  such  elements 
of glass not optically 
worked 

Spectacles, goggles and 
the like, corrective, 
protective or other 

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 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40%» of 
the ex-works price of the 
product 

Manufacture  in  which: 
-  all  the materials used  are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the  non-
originating  materials used 
does not exceed the value of 
the originating  materials 
used 

18 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30%» of 
the ex-works price of the 
product 

Description of product 

Working or processing carried out on  non-originating 
materials that confers originating status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 9006 

9007 

901 

Photographic (other than 
cinematographic) 
cameras; photographic 
flashlight  apparatus and 
flashbulbs other than 
electrically  ignited 
flashbulbs 

Cinematographic  cameras 
and  projectors,  whether 
or not  incorporating 
sound  recording or 
reproducing  apparatus 

Compound  optical 
microscopes,  including 
those  for 
photomicrography, 
cinephotomicrography  or 
microprojection 

ex 9014 

Other  navigational 
instruments  and 
appliances 

Manufacture in which the 
value of all the materials 
used does not exceed 30%» of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Manufacture in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40%» of the ex-works 
price of the product; 
-  the value of all the non-
originating  materials used 
does not exceed the value of 
the originating  materials 
used 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed  40% of the ex-works 
price of the product; 
-  the value of all the non-
originating  materials used 
does not exceed the value of 
the originating  materials 
used 

Manufacture  in which: 
-  all the materials  used  are 
classified  within  a heading 
other  than  that of the 
product; 
-  the value of all  the 
materials  used does not 
exceed  40% of the ex-works 
price of the  product; 
-  the value of all  the  non-
originating  materials used 
does not exceed  the value of 
the originating  materials 
used 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

O  il 

HS heading 
No. 

Description  of product 

Working or processing carried out on non-originating 
materials that confers originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

9015 

9016 

9017 

9018 

Surveying  (including 
photogrammetrical 
surveying), hydrographie, 
océanographie, 
hydrological, 
meteorological  or 
geophysical  instruments 
and appliances,  excluding 
compasses;  rangefinders 

Balances of a sensitivity 
of 5 eg or better, with or 
without  weights 

Drawing,  marking-out  or 
mathematical  calculating 
instruments  (for  example, 
drafting  machines, 
pantographs,  protractors, 
drawing  sets, slide rules, 
disc calculators); 
instruments  for 
measuring  length, for use 
in the hand  (for  example, 
measuring  rods and tapes, 
micrometers, callipers), 
not  specified  or  included 
elsewhere in this  Chapter 

Instruments  and 
appliances used in 
medical,  surgical,  dental 
or veterinary  sciences, 
including  scintigraphic 
apparatus, other electro 
medical  apparatus and 
sight-testing  instruments: 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  25% of 
the ex-works price of the 
product 

-  Dentists' chairs 
incorporating  dental 
appliances or dentists' 
spittoons 

Manufacture  from  materials 
of any heading,  including 
other  materials of heading 
No 9018 

-  Other 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

183 

HS  heading 
No. 

(1) 

9019 

9020 

9024 

9025 

9026 

Description  of product 

Working or processing carried  out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25%» of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 25% of 
the ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used  are 
classified  within a  heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the  ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Mechano-therapy 
appliances;  massage 
apparatus;  psychological 
aptitude-testing 
apparatus; ozone therapy, 
oxygen therapy, aerosol 
therapy,  artificial 
respiration  or other 
therapeutic  respiration 
apparatus 

Other breathing 
appliances and gas 
masks, excluding 
protective  masks  having 
neither  mechanical  parts 
nor replaceable  filters 

Machines and  appliances 
for  testing the hardness, 
strength,  compressibility, 
elasticity or other 
mechanical  properties of 
materials (for  example, 
metals, wood, textiles, 
paper,  plastics) 

Hydrometers and  similar 
floating  instruments, 
thermometers, 
pyrometers, barometers, 
hygrometers and 
psychrometers,  recording 
or not, and any 
combination  of these 
instruments 

Instruments  and 
apparatus for  measuring 
or checking the flow, 
level, pressure or other 
variables of liquids or 
gases (for example,  flow 
meters, level gauges, 
manometers,  heat 
meters),  excluding 
instruments  and 
apparatus of heading No 
9014,  9015, 9028 or 9032 

18 4 

HS heading 
No. 

(1) 

9027 

9028 

9029 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

Instruments  and 
apparatus for  physical or 
chemical  analysis  (for 
example,  polarimeters, 
refractometers, 
spectrometers, gas or 
smoke analysis 
apparatus);  instruments 
and apparatus  for 
measuring or  checking 
viscosity,  porosity, 
expansion,  surface 
tension or the like; 
instruments  and 
apparatus for  measuring 
or checking quantities of 
heat, sound or  light 
(including  exposure 
meters);  microtomes 

Gas, liquid or electricity 
supply or  production 
meters,  including 
calibrating  meters 
therefor: 

Parts and  accessories 

Other 

Revolution  counters, 
production  counters, 
taximeters,  milometers, 
pedometers and  the like; 
speed  indicators  and 
tachometers, other  than 
those of heading Nos 
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 

Manufacture  in which  the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used does not exceed  the 
value of the  originating 
materials used 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

5 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

HS heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

9030 

9031 

9032 

9033 

Oscilloscopes,  spectrum 
analysers and  other 
instruments and 
apparatus for  measuring 
or checking  electrical 
quantities,  excluding 
meters of heading No 
9028; instruments  and 
apparatus for  measuring 
or detecting alpha, beta, 
gamma,  X-ray, cosmic or 
other ionizing  radiations 

Measuring or checking 
instruments,  appliances 
and  machines,  not 
specified  or  included 
elsewhere  in this  Chapter; 
profile  projectors 

Automatic  regulating or 
controlling  instruments 
and  apparatus 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40%» of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Parts and accessories  (not  Manufacture  in which  the 
value of all the  materials 
specified  or  included 
used does not exceed 40% of 
elsewhere  in this 
the ex-works price of the 
Chapter) for  machines, 
product 
appliances,  instruments 
or apparatus of Chapter 
90 

ex Chapter  91  Clocks and watches and 
parts  thereof; except  for: 

9105 

Other  clocks 

Manufacture  in which  the 
value of all the  materials 
used  does not exceed  30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all  the 
non-originating  materials 
used does not exceed  the 
value of the originating 
materials used 

1 £ fS 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

9109 

Clock  movements, 
complete and  assembled 

9110 

Complete watch or clock 
movements,  unassembled 
or partly  assembled 
(movement sets); 
incomplete watch or 
clock  movements, 
assembled; rough watch 
or clock  movements 

9111 

Watch cases and  parts 
thereof 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the materials 
used does not exceed 30% of 
the ex-works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

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 

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  heading No 
9114 are only used up to a 
value of  10% of the ex-
works price of the product 

Manufacture  in which: 
-  all the materials used  are 
classified  within a heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

9112 

9113 

Clock cases and cases of a  Manufacture  in which: 
similar type for  other 
goods of this  Chapter, 
and  parts thereof 

-  all the materials used  are 
classified  within  a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40%» of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed  30% of 
the ex-works price of the 
product 

Watch  straps, watch 
bands and watch 
bracelets, and  parts 
thereof: 

-  Of base metal, whether 
or not plated, or of clad 
precious  metal 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

O 87 

HS  heading 
No. 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(1) 

(2) 

(3) 

or 

(4) 

Other 

Chapter  92 

Musical  instruments; 
parts and accessories of 
such  articles 

Chapter  93 

Arms and  ammunition; 
parts and  accessories 
thereof 

ex Chapter  94 

Furniture; bedding, 
mattresses,  mattress 
supports, cushions and 
similar  stuffed 
furnishings;  lamps and 
lighting fittings,  not 
elsewhere specified  or 
included;  illuminated 
signs,  illuminated 
nameplates and the like; 
prefabricated  buildings; 
except  for: 

ex 9401 and 
ex  9403 

Base metal  furniture, 
incorporating  unstuffed 
cotton  cloth of a weight of 
300 g/m2  or less 

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

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

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

Manufacture  in which all 
the materials used are 
classified  within  a  heading 
other than  that of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex works price of the 
product 

Manufacture  in which  the 
value of all the  materials 
used does not exceed 40% of 
the ex-works price of the 
product 

Manufacture  in which  all 
the materials used are 
classified  in a heading  other 
than  that of the product 
or 
Manufacture  from  cotton 
cloth already  made up in a 
form  ready for  use of 
heading No 9401 or  9403, 
provided: 
-  its value does not exceed 
25% of the ex-works  price 
of the product; 
-  all the other  materials 
used are already  originating 
and are classified  in a 
heading other than  heading 
No 9401 or 9403 

!88 

HS  heading 
No. 

(1) 

9405 

Description  of product 

Working or processing carried out on  non-originating 
materials that confers  originating  status 

(2) 

(3) 

or 

(4) 

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

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 

9406 

Prefabricated  buildings 

ex Chapter  95  Toys, games and  sports 

requisites; parts and 
accessories thereof; 
except  for: 

9503 

Other toys; reduced-size 
("scale") models and 
similar  recreational 
models, working or not; 
puzzles of all  kinds 

ex 9506 

Golf clubs and  parts 
thereof 

ex Chapter  96  Miscellaneous 

manufactured  articles; 
except  for: 

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

Manufacture  in which  all 
the materials used are 
classified  within a heading 
other than that of the 
product 

Manufacture  in which: 
-  all the materials used  are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  in which  all 
the materials used are 
classified  within  a heading 
other than  that of the 
product.  However,  roughly 
shaped blocks for  making 
golf club heads may be used 

Manufacture  in which  all 
the materials used  are 
classified  within  a  heading 
other than that 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 

189 

Description  of product 

Working or processing carried out on non-origir?atJng 
materials that confers originating  status 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 9603 

9605 

9606 

9612 

Brooms and brushes 
(except for besoms and 
the like and brushes  made 
from  marten or squirrel 
hair),  hand-operated 
mechanical  floor 
sweepers, not  motorized, 
paint pads and  rollers, 
squeegees and  mops 

Travel  sets for  personal 
toilet, sewing or shoe or 
clothes cleaning 

Buttons,  press-fasteners, 
snap-fasteners  anp! press-
studs, button  moulds and 
other parts of these 
articles; button  blanks 

Typewriter or  similar 
ribbons, inked or 
otherwise prepared  for 
giving  impressions, 
whether or not on spools 
or in cartridges;  ink-pads, 
whether or not  inked, 
with or without boxes 

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

Each item in the set must 
satisfy  the rule, which would 
apply to it if it were not 
included  in the set. 
However,  non-originating 
articles may be 
incorporated,  provided  their 
total value does not exceed 
15% of the ex-works price 
of the set 

Manufacture  in which: 
-  all the materials used  are 
classified  within  a heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 50% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within a  heading 
other than  that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 50%» of the ex-works 
price of the product 

Manufacture  in which  the 
value of all the materials of 
heading No 9613 used does 
not exceed 30% of the ex-
works price of the  product 

ex 9613 

Lighters with piezo-
igniter 

ex 9614 

Smoking pipes and  pipe 
bowls 

Manufacture  from  roughly 
shaped  blocks 

Chapter  97 

Works of art, collectors' 
pieces and  antiques 

Manufacture  in which  all 
the materials used  are 
classified  within  a heading 
other than  that of the 
product 

30 

ANNEX  m 

Movement  certificate  EUR.  1 and application  for a movement certificate  EUR. 1 

Printing instructions 

1. 
Each form  shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 
mm  in the  length  may  be  allowed.  The  paper  used  must  be  white,  sized  for  writing,  not 
containing  mechanical  pulp  and  weighing  not  less  than  25  g/m2.  It  shall  have  a  printed 
green  guilloche  pattern  background  making  any  falsification  by  mechanical  or  chemical 
means apparent to the eye. 

2. 
The  competent  authorities  of  the  Member  States  of  the  Community  and  of  the 
Faroe  Islands  may  reserve  the  right  to  print  the  forms  themselves  or  may  have  them 
printed by approved  printers. In the latter case, each form  must include a reference to  such 
approval. Each form  must bear the name and address of the printer or a mark by which the 
printer  can be identified.  It  shall also bear  a serial number,  either  printed  or not, by which 
it can be  identified. 

191 

1.  E x p o r t er  (Nome,  fun  address,  country) 

3,  C o n s i g n ee  (N«me.  fU« address,  country)  (Opttooel) 

MOVEMENT CERTIFICATE 

EUR. 1 

No A  000.000 

SM  n o tM  o w r i wl  before  completing  this form 

2.  Certificate used in preferential trade  between 

and 

(Insert appropriate countries, groups  of countries or  territories) 

4.  Country, group of countries 
or territory in which the 
products 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 (');  Description  of  goods 

9. Gross 

mass  (kg) 
or  other 
measure 
(litres, 
m',  etc.) 

10.  Invoices 

(Optional) 

11. CUSTOMS  ENDORSEMENT 

Declaration  certified 

Export  document  (') 

Form 

Customs  office 

issuing  country or territory 

No 

Date 

(Signature) 

12. DECLARATION  BY THE EXPORTER 

I,  the  undersigned,  declare  that  the  goods 
described  above  meet  the  conditions  required 
for  the  issue  of  this  certificate. 

Stamp 

Place  and  date 

192 

13.  REQUEST  FOR  VERIFICATION, t o: 

14.  RESULT  OF VERIFICATION,. 

Verification  carried  out  shows  that  this  certificate  (') 

|—j  was  issued  by  the  customs  office  indicated  and  that 
L-J 

the  information  contained  therein  is  accurate. 

r~"i 
*—' 

does  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) 

(')  Insert X in the appropriate  box. 

NOTES 

Certificates  must  not  contain  erasures  or  words  written over one another. Any alterations  must  be  made  by deleting  the  incorrect 
particulars  and adding any  necessary  corrections. Any such alteration  must  be  initialled  by  the  person  who  completed  the certifi 
cate and endorsed  by  the  customs  authorities  of  the issuing country or  territory. 

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. 
Goods  must  be described  in accordance  with commercial  practice  and with sufficient  detail  to  enable  them to  be identified. 

193 

1.  E x p o r t er  (Name, fui  address, country) 

EUR.1 

N. A  000.000 

APPLICATION FOR A MOVEMENT CERTIRCATE 

3.  C o n s i g n ee  (Name, fui  address, country)  (Optional) 

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 (');  Description  of  goods 

9. Gross 

mass (kg) 
or other 
measure 
(litres, 
m\  etc) 

10.  Invoices 

(Optional) 

194. 

DECLARATION  BY THE EXPORTER 

I, the  undersigned,  exporter  of  the  goods  described overleaf. 

DECLARE 

that the goods meet the conditions required for the issue of the attached certificate; 

SPECIFY 

as follows the circumstances which have enabled these goods to meet the above conditions: 

SUBMIT 

the following supporting documents  ('): 

UNDERTAKE  to  submit,  at  the  request  of  the  appropriate  authorities, any supporting  evidence  which  these  authorities  may  require 
for  the  purpose  of  issuing  the  attached  certificate,  and  undertake,  if  required,  to  agree  to  any  inspection  of  my 
accounts  and to  any check  on the  processes of  manufacture  of the above  goods, carried  out  by the  said authorities; 

REQUEST 

the  issue  of  the  attached  certificate for these goods. 

(Place  a nd  date) 

(Signature) 

(')  For  example:  import  documents,  movement  certificates,  invoices,  manufacturer's  declarations,  etc..  referring  to  the  products  used  in  manufacture  or  to  Ihe  goods 

re-exported  in the  same  state 

135 

ANNEX IV 

Invoice  declaration 

The invoice declaration, the text of which is given below, must be made out in accordance 
with the footnotes. However, the footnotes do not have to be reproduced. 

English version 

The exporter of the products covered by this document (customs authorization No  ... (1)) 
declares  that,  except  where  otherwise  clearly  indicated,  these  products  are  of  ... 
preferential origin (2). 

Spanish version 

El exportador de los productos incluidos en el présente documento (autorizaciôn aduanera 
n° ... (1)) déclara que,  salvo indication en sentido contrario,  estos productos gozan de un 
origen preferencial... (2). 

Danish version 

Eksport0ren  af  varer,  der  er  omfattet  af  naervserende  dokument,  (toldmyndighedemes 
tilladelse  nr.  ...  (1)),  erklaerer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
prseferenceoprindelse i...  (2). 

German version 

Der Ausfiihrer  (Ermachtigter Ausfiihrer; Bewilligungs-Nr.  ...  (1))  der Waren,  auf die sich 
dieses Handelspapier bezieht,  erklàrt, dass diese Waren,  soweit  nicht  anderes angegeben, 
pràferenzbegiinstigte ... Ursprungswaren sind (2). 

French version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° ... 
(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine  préférentielle 
... (2). 

When the invoice declaration is made out by an approved exporter within the meaning of Article 22 
of the Protocol,  the  authorization  number  of the approved  exporter  must  be entered  in  this  space. 
When the invoice declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 

Origin  of  products  to  be  indicated.  When  the  invoice  declaration  relates  in  whole  or  in  part,  to 
products  originating  in  Ceuta  and  Melilla  within  the  meaning  of  Article  37  of  the  Protocol,  the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
of the symbol 'CM'. 

196 

Italian version 

L'esportatore  délie merci contemplate nel présente documento (autorizzazione  doganale n 
(1))  dichiara  che,  salvo  indicazione  contraria,  le merci  sono  di  origine  prefeienziale  ... 

(2). 

Dutch version 

De exporteur van de goederen  waarop dit document van toepassing is  (douanevergunning 
nr.  ...  (1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende  vermelding,  deze 
goederen van preferentiêle  ... oorsprong zijn (2). 

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  présente  documento 
(autorizaçao  aduaneira  n°.  ...  (1)),  déclara  que,  salvo  expressamente  indicado  em 
contrario, estes produtos sâo de origem preferencial... (2). 

Finnish version 

Tassa  asiakirjassa  mainittujen  tuotteiden  viejà  (tullin  lupan:o  ...  (1))  ilmoittaa,  ettâ  nàmâ 
tuotteet  ovat,  ellei 
... 
alkuperàtuotteita (2). 

toisin  oie  selvasti  merkitty,  etuuskohteluun  oikeutettuja 

Swedish version 

Exportôren  av de varor som omfattas  av detta dokument  (tullmyndighetens tillstând  nr.  ... 
(1))  fôrsâkrar  att  dessa  varor,  om  inte  annat  tydligt  markerats,  har  formânsberâttigande 
ursprung i... (2). 

Greek version 

O  eÇaYcoyéaç  icov  JTQOÏÔVTCOV  KOV  xaAirjiTovtai  ouxô  TO  JICXOOV  ÉYYQOxpo  (dÔEia 
xeXœveio'u  irjt'aQiG.  ...  (1))  ôqXcbvei  ôxt,  EXTÔÇ  edv  ôî]Xa)verai  oaqpcôç  dXXœç,  xa 
Jigoïôvra oarrd etvai jtQOTifATiauxxiîç xataycoYric ... (2). 

i  When the invoice declaration  is made out by an approved exporter within the meaning of Article 21 
of the Protocol,  the  authorization  number  of the .approved exporter  must be  entered  in  this  space. 
When the invoice declaration is not made cut by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 

Origin  of  products  to  be  indicated.  When  the  invoice  declaration  relates  in  whole  or  in  part,  to 
products  originating  in  Ceuta  and  Melilla  within  the  meaning  of  Article  36  of  the  Protocol,  the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
ofthesymbol'CM'. 

197 

Faroese version 

Ûtflytarin  av V0runum,  sum hetta skjal  fevnir um (tollvaldsins loyvi nr.  ... (*)) vâttar,  at um 
ikki nakad annaô tyôiliga er tilskilaô, eru hesar v0rur upprunav0rur  ... (2). 

(Place and  date) 

(Signature of the exporter; in 
addition the name of the person 
signing the declaration  has to be 
indicated  in clear script) 

1  When the invoice declaration is made out by an approved exporter within the meaning of Article 21 
of the Protocol,  the authorization  number  of the  approved  exporter  must be entered  in this  space. 
When the invoice declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank. 

2  Origin  of products  to be indicated.  When  the invoice  declaration  relates  in  whole  or  in  part, to 
products  originating  in  Ceuta  and Melilla  within  the meaning  of Article  36 of the Protocol, the 
exporter must clearly indicate them in the document on which the declaration is made out by means 
ofthesymbol"CM'. 

3  These indications may be omitted if the information  is contained on the document itself. 

4 

See Article 20(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of 
signature also implies the exemption of the name of the signatory. 
198 

PROTOCOL 4 

concerning the special provisions applicable to imports of certain 
agricultural products other than those listed in Protocol 1 

Article J 

The Community shall grant to products originating in and coming from the Faroe Islands 
the following tariff quotas: 

CN code 

Description 

Rate 
of duty 

Tariff  quota (TQ) 
in tonnes 

0204 

Meat of sheep or goats, fresh, chilled or  frozen 

0206 80 99 

Edible offal  of sheep and goats, fresh or chilled 

0206 90 99 

Edible offal  of sheep and goats, frozen 

0210 90  11 

Meat  of  sheep  or  goats,  salted,  in  brine,  dried  or 
smoked, with bone in 

0210 90  19 

Meat  of  sheep  or  goats,  salted,  in  brine,  dried  or 
smoked, boneless 

0210 90 60 

Edible meat offal  of  sheep  or goats,  salted,  in brine, 
dried or smoked 

ex  1601 

Sausages  and  similar  products,  of  meat,  meat  offal 
or blood; food preparations based on these products: 

Of sheep and goats 

ex  1602 

Other  prepared  or  preserved  meat,  meat  offal  or 
blood: 

Of sheep and goats 

Fish  feed 

ex 2309 90  10 
ex 2309 90 31 
ex 2309 90 41 

0 

0 

0 

. 

0 

0 

0 

0 

0 

0 

20 

5000 

199 

Article  2 

The Faroe  Islands  shall grant  freedom  of tariffs  and duties  to  goods  of  Community  origin, 
falling within Chapters  1 to  24  in the Harmonized  System, with the following  exceptions: 

CNcode 

Description 

0204 

Meat of sheep or goats, fresh, chilled or  frozen 

0206 80 99 

Edible offal of sheep and goats, fresh or chilled 

0206 90 99 

Edible offal  of sheep and goats, frozen 

0210 90 11 

Meat of sheep or goats, salted, in brine, dried or smoked, with bone in 

0210 90 60 

Edible meat offal  of sheep or goats, salted, in brine, dried or smoked 

ex 0210 90 90 

Edible flours and meals of meat and meal offal,  of sheep and goats 

0401 

0402 

0403 

Milk and cream, not concentrated nor containing added sugar or other sweetening matter 

Milk and cream, concentrated or containing added sugar or other sweetening matter 

Buttermilk,  curdled  milk  and  cream,  yoghurt,  képhir and  other  fermented  or  acidified 
milk  and  cream,  'whether  or  not  concentrated  or  containing  added  sugar  or  other 
sweetening matter or flavoured or containing added fruit, nuts or cacao 

ex  1601 

Sausages and similar products, of meat, meat offal  or blood; food preparations based on 
these products: 

Of sheep and goats 

ex  1602 

Other prepared or preserved meat, meat offal  or blood: 

Of sheep and goats 

200 

PROTOCOL 5 
on mutual assistance between  administrative authorities  in customs  matters 

Article J 

Definitions 

For the purposes of this Protocol : 

a) "customs  legislation"  shall  mean  any  legal  or  regulatory  provision  adopted  by 
the Contracting  Parties governing  the import,  export,  and transit  of goods  and 
their  placing  under  any  customs  procedure,  including  measures  of  prohibition, 
restriction and control; 

b) "applicant  authority",  shall  mean  a  competent  administrative  authority  which 
has been  appointed  by a Contracting Party for  this purpose  and which makes  a 
request for  assistance in customs matters; 

c) "requested  authority",  shall  mean  a  competent  administrative  'authority  which 
has been appointed by a Contracting Party for  this purpose  and  which  receives 
a request for assistance in customs matters; 

d) "personal  data",  shall  mean  all  information  relating  to  an  identified  or 

identifiable  individual. 

Article 2 

Scope 

1.  The Contracting Parties shall assist each other, in the areas within their jurisdiction, 
in the manner  and under the conditions laid down in this Protocol,  in ensuring that 
the  customs  legislation  is  correctly  applied,  in  particular  by  the  prevention, 
detection and investigation of operations in breach of that  legislation. 

2.  Assistance  in customs  matters,  as provided  for  in this Protocol,  shall  apply to  any 
administrative  authority  of  the  Contracting  Parties  which  is  competent  for  the 
application  of  this  Protocol. 
It  shall  not  prejudice  the  rules  governing  mutual 
assistance  in  criminal  matters.  Nor  shall  it  cover  information  obtained  under 
powers  exercised  at  the  request  of  the  judicial  authorities,  except  where 
communication  of  such  information  has  the  prior  authorization  of  the  said 
authorities. 

20: 

Article  3 

Assistance on request 

1.  At  the  request  of  the  applicant  authority,  the  requested  authority  shall  furnish  it 
with  all  relevant  information  which  may  enable  it  to  ensure  compliance  with 
customs  legislation,  including  information  regarding  operations  noted  or  planned 
which are or might be in breach of such legislation. 

2.  At  the  request  of  the  applicant  authority,  the  requested  authority  shall  inform  it 
whether  goods  exported from the territory  of one of the Contracting  Parties  have 
been  properly  imported  into  the  territory  of  the  other  Party,  specifying,  where 
appropriate, the customs procedure applied to the goods. 

3.  At  the  request  of the applicant  authority,  the requested  authority  shall,  within  the 
framework  of its laws, take the necessary  steps to ensure special surveillance  of: 

(a)  natural  or  legal  persons  of  whom  there  are  reasonable  grounds  for  believing 

that they  are or have been in breach of customs legislation; 

(b)  places where goods are stored  in a way that gives grounds for  suspecting  that 

they are intended to supply operations in breach of customs legislation; 

(c)  movements  of goods  notified  as  possibly  giving  rise  to  breaches  of  customs 

legislation; 

(d)  means  of transport  for  which  there  are  reasonable  grounds  for  believing  that 
they  have  been,  are  or  may  be  used  in  operations  in  breach  of  customs 
legislation. 

Article 4 
Spontaneous  assistance 

The  Contracting  Parties  shall  provide  each  other,  at  their  own  initiative  and  in 
accordance  with  their  laws,  rules  and  other  legal  instruments,  with  assistance  if  they 
consider  that  to  be  necessary  for  the  correct  application  of  customs  legislation, 
particularly when they obtain information  pertaining to : 

-  operations  which  are  or  appear  to  be  in  breach  of  such  legislation  and  which 

may be of interest to the other Contracting Party; 

-  new means or methods employed in carrying out such operations; 

-  goods known to be subject  to breaches of customs legislation; 

/w  \y 

f*te 

Article 5 
Delivery/Notification 

At the  request  of the  applicant  authority,  the requested  authority  shall,  in  accordance 
with its legislation, take all necessary measures in order : 

- to deliver all documents, 

- to notify  all decisions, 

falling  within  the  scope  of this Protocol  to  an  addressee,  residing  or  established  in  its 
territory.  In such a case, Article 6 (3) shall apply. 

Article 6 
Form and substance of requests for  assistance 

1.  Requests  pursuant  to  this  Protocol  shall  be  made  in  writing.  They  shall  be 
accompanied  by the  documents  necessary  to  enable  compliance  with  the  request. 
When  required  because  of  the  urgency  of  the  situation,  oral  requests  may  be 
accepted, but must be confirmed  in writing immediately. 

2.  Requests pursuant to paragraph  1 shall include the following  information  : 

(a) 

the applicant  authority making the request; 

(b) 

the measure requested; 

(c) 

the object  of and the reason for the request; 

(d) 

the laws, rules and other legal elements involved; 

(e) 

indications as exact and comprehensive as possible on the natural or 
legal persons who are the target of the investigations; 

(f) 

a summary of the relevant facts and of the enquiries already carried  out, 
except in cases provided for in Article 5. 

3.  Requests  shall be submitted  in an official  language of the requested  authority  or in 

a language acceptable to that  authority. 

4. 

If  a  request  does  not  meet  the  formal  requirements,  its  correction  or  completion 
may be requested;  precautionary measures may, however, be ordered. 

Article 7 
Execution of requests 

1. 

In order to  comply with  a request  for  assistance, the requested  authority  or,  when 
the  latter  cannot  act  on  its  own,  the  administrative  department  to  which  the 
request  has been addressed  by this authority,  shall proceed,  within the limits of its 
competence  and  available  resources,  as though  it were  acting  on  its  own  account 
or at the  request  of other  authorities of that  same Contracting  Party,  by  supplying 
information  already  possessed,  by  carrying  out  appropriate  enquiries  or  by 
arranging for them to be carried  out. 

203 

2.  Requests  for  assistance  shall  be  executed  in accordance  with  the  laws,  rules and 

other legal instruments of the requested Contracting Party. 

3.  Duly  authorized  officials  of  a Contracting  Party  may,  with  the  agreement  of the 
other Contracting  Party  involved  and  subject  to  the  conditions  laid  down by the 
latter,  obtain from the  offices  of  the  requested  authority  or  other  authority  for 
which  the  requested  authority  is  responsible,  information  relating  to  operations 
which are or may be in breach of customs legislation which the applicant authority 
needs for the purposes of this Protocol. 

4.  Officials  of a Contracting Party may, with the agreement of the other Contracting 
Party involved and subject to the conditions laid down by the latter, be present at 
enquiries carried out in the latter's territory. 

Article  8 
Form in which information is to be communicated 

1.  The  requested  authority  shall  communicate  results  of  enquiries  to  the  applicant 
authority in the form of documents, certified  copies of documents, reports and the 
like. 

2.  The  documents  provided  for  in  paragraph  1  may  be  replaced  by  computerized 

information produced in any form for the same purpose. 

3.  Original  files  and  documents  shall  be  requested  only  in  cases  where  certified 
copies  would  be  insufficient.  Originals  which  have  been  transmitted  shall  be 
returned at the earliest opportunity. 

Article  9 
Exceptions to the obligation to provide assistance 

1.  The  Contracting  Parties  may  refuse  to  give  assistance  as  provided  for  in  this 

Protocol, where to do so would: 

(a)  be likely to prejudice the sovereignty of the Faroe Islands or that of a Member 
State of the Community which has been asked to provide assistance under this 
Protocol; or 

(b)  be  likely  to  prejudice  public  policy,  security  or  other  essential  interests,  in 

particular in the cases referred to under Article  10 (2); or 

(c)  involve currency or tax regulations other than customs legislation; or 

(d)  violate an industrial, commercial or professional  secret. 

2.  Where the  applicant  authority  requests  assistance which  it would  itself be unable 
to  provide  if so  asked,  it  shall  draw  attention to  that  fact  in its request.  It  shall 
then be for the requested authority to decide how to respond to such a request. 

3. 

If assistance  is refused,  the  decision  and the  reasons  therefor  must  be notified  to 
the applicant authority without delay. 

20 

Article JO 
Information  exchange and  confidentiality 

1.  Any information  communicated  in whatsoever form  pursuant to this Protocol  shall 
be of a confidential  or restricted  nature,  depending  on the  rules  applicable  in each 
of the Contracting Parties.  It shall be covered by the obligation  of official  secrecy 
and  shall  enjoy  the  protection  extended  to  similar  information  under  the  relevant 
laws of the  Contracting  Party which  received  it  and  the  corresponding  provisions 
applying to the Community institutions. 

2.  Personal  data  may  be  exchanged  only  where  the  receiving  Contracting  Party 
undertakes to  protect  such data in at least  an equivalent  way to  the one  applicable 
to that particular case in the supplying Contracting Party. 

3. 

Information  obtained  shall be used solely for the purposes of this Protocol.  Where 
one  of  the  Contracting  Parties  requests  the  use  of  such  information  for  other 
purposes, it shall ask for the prior written  consent  of the authority which  furnished 
the  information.  Such  use  shall  then  be  subject  to  any  restrictions  laid  down  by 
that  authority. 

4.  Paragraph  3  shall  not  impede  the  use  of  information 

in  any  judicial  or 
administrative  proceedings  subsequently  instituted  for  failure  to  comply  with 
customs legislation.  The competent  authority which  supplied  that  information  shall 
be notified  of such use. 

5.  The Contracting Parties  may, in their records  of evidence,  reports  and  testimonies 
and  in  proceedings  and  charges  brought  before  the  courts,  use  as  evidence 
information  obtained  and  documents  consulted  in  accordance  with  the  provisions 
of this Protocol. 

Article J J 
Experts and witnesses 

An official  of a requested  authority may be authorized  to  appear,  within the  limitations 
of  the  authorization  granted,  as  an  expert  or  witness  in  judicial  or  administrative 
proceedings  regarding  the  matters  covered  by  this  Protocol  in  the jurisdiction  of  the 
other  Contracting  Party,  and  produce  such objects,  documents  or authenticated  copies 
thereof,  as  may  be  needed  for  the  proceedings.  The  request  for  an  appearance  must 
indicate  specifically  on  what  matters  and  by  virtue  of  what  title  or  qualification  the 
official  will be  questioned. 

Article 12 
Assistance expenses 

The  Contracting  Parties  shall waive all claims on  each  other  for  the  reimbursement  of 
expenses  incurred  pursuant  to  this  Protocol,  except,  as  appropriate,  for  expenses  to 
experts  and  witnesses  and  to  interpreters  and  translators  who  are  not  public  service 
employees. 

9  H rj 

Article 13 
Application 

1.  The  application  of  this  Protocol  shall  be  entrusted  to  the  central  customs 
authorities of the Faroe Islands on the one hand and the competent  services of the 
Commission  of  the European  Communities  and,  where  appropriate,  the  customs 
authorities  of  the  Member  States  of  the  Community  on  the  other.  They  shall 
decide  on  all  practical  measures  and  arrangements  necessary  for  its  application, 
taking into consideration the rules in force in the field of data protection. 

2.  The Contracting Parties shall consult each other and subsequently keep each other 
informed  of the detailed rules of implementation which are adopted in accordance 
with the provisions of this Protocol. 

Article 14 
Complementarity 

Without prejudice to Article  10, any agreements on mutual assistance which have been 
or  may  be  concluded  between  one  or  more  Member  States  of  the  European 
Community and the Faroe Islands shall not prejudice Community provisions governing 
the  communication  between  the  competent  services  of  the  Commission  and  the 
customs  authorities  of  the  Member  States  of  any  information  obtained  in  customs 
matters which could be of Community interest. 

206 

Joint Declaration concerning the review of the Agreement in keeping with the 
development of EC-EFT A trade relations 

If the Community  - in the context  of the Agreement  on the European Economic Area -
grants concessions to the EFTA-EEA countries going beyond those granted to the Faroe 
Islands  in  areas  covered  by  the  present  Agreement,  the  Community  will,  upon  request 
from the Faroe Islands, consider in a positive spirit, case-by-case, to what extent  and on 
what basis corresponding concessions could be offered  to the Faroe Islands. 

If agreements or arrangements are concluded between the Faroe Islands and the Member 
States of EFTA whereby the Faroe Islands grant  concessions to  EFTA  countries  going 
beyond those granted  to the Community in areas covered  by the present  Agreement, the 
Faroe Islands will, upon request from the Community, consider in a positive spirit, case-
by-case, to what extent and on what basis corresponding concessions could be offered  to 
the Community. 

Joint Declarations concerning Protocol 3 to the Agreement 

I.  Possibility to cumulate with materials from  EFTA countries 

The  Contracting  Parties  agree  to  examine  the  feasibility  and  economic  interest  of 
including  provisions  in  Protocol  3  concerning  the  possibility  to  cumulate  with 
materials from EFTA countries. 

II.  Transitional period  concerning the issuing or making out of documents  relating 

to the proof of origin 

1. Until  31 December  1997, the  competent  customs  authorities  of  the  Community 
and of the Faroe Islands shall accept as valid proof of origin within the meaning of 
Protocol 3 : 

(i)  movement  certificates  EUR.l,  endorsed  beforehand  with  the  stamp  of  the 

competent customs pffice of the exporting State; 

(ii)  movement  certificates  EUR.l,  issued within the context  of this Agreement, 
endorsed  by  an  approved  exporter  with  a  special  stamp  which  has  been 
approved by the customs authorities of the exporting state; 

(iii) EUR.2 forms, issued within the context of this Agreement. 

2. Requests  for  subsequent  verification  of  documents  referred  to  above  shall  be 
accepted by the competent customs authorities of the Community and of the Faroe 
Islands for a period of two years after the issuing and making out of the proof of 
origin concerned. These verifications  shall be carried out in accordance with Title 
VI of Protocol 3 to this Agreement. 

207 

m.  Principality of Andorra 

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 
of the Harmonized System shall be accepted by the Faroe Islands as originating in 
the Community within the meaning of the Agreement. 

2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating 

status of the above-mentioned products. 

IV.  Republic of San Marino 

1. Products  originating  in the Republic  of  San Marino  be  accepted  by  the Faroe 

Islands as originating in the Community within the meaning of the Agreement. 

2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating 

status of the above-mentioned products. 

Declaration by the Community concerning Article 24 (1) of the Agreement 

The Community declares that, in the context of the autonomous implementation of Article 
24 (1) of the Agreement which is incumbent on the Contracting Parties, it will assess any 
practices contrary to that Article on the basis of criteria arising from the application of the 
rules of Articles 85, 86, 90 and 92 of the Treaty establishing the European Community. 

Declaration by the Community concerning the regional application of certain 
provisions of the Agreement 

The Community declares that the application  of any measures it may take under Articles 
24, 25, 26, 27 or 28 of the Agreement, in accordance with the procedure  and under the 
arrangements  set  out  in  Article  29,  or  under  Article  30,  may be  limited  to  one  of  its 
regions by virtue of Community rules. 

Declaration by Denmark and the Faroe Islands concerning Article 36 of the 
Agreement 

In accordance with Article 36 of the Agreement, the Community will, at the request of the 
Faroe Islands, consider improving the access possibilities for specific products. 

It is the view of the Faroe Islands that article needs a qualification  to serve its purpose for 
a progressive  development  of trade between the  parties  and the Faroe  Islands  therefore 
appeals to the Community to undertake serious consideration of access possibilities when 
quotas and ceilings of such products are proved to be exhausted. 

208 

F I N A N C I AL 

S T A T E M E NT 

1. 

TITLE  OF  OPERATION 

Proposal for a Council Decision concerning the conclusion of an Agreement between 
the European  Community  of the one part and the Government  of Denmark  and the 
Home Government of the Faroe Islands of the other part. 

2. 

BUDGET HEADING INVOLVED 

Chap.  12 - Article 120 

3. 

LEGAL BASIS 

Article  113 of the Treaty 

4. 

DESCRIPTION OF OPERATION 

4.1.  General  objective 

Replacement  of  the  existing  trade  Agreement  between  the  Community  and 
Denmark/Faroe Islands, in particular: 

-  to take into account the consequences of enlargement; 

-  to  add  a  new  protocol  on  mutual  administrative  assistance  in  customs 

matters; 

-  to update the provisions of the Agreement  relating to petroleum products; 

-  to  authorise  the  Joint  Committee  provided  for  under  the  Agreement  to 

amend the provisions of the Protocols annexed to the Agreement. 

4.2.  Period  covered 

For an undetermined  period as from  1  January  1997 onwards. 

The  existing  Agreement,  as well  as the  bilateral  trade  Agreements  concluded 
before  accession  between  Finland  and  Sweden  and  the  Faroe  Islands,  shall 
cease to be in force  on the entry into force  of the proposal. 

5. 

FINANCIAL IMPACT 

The  present  proposal  will  have  no  implications  for  the  Community  budget.  Since 
1.1.1995,  two  different  import regimes are applied in the Community's trade  relations 
with the Faroe Islands: 

-  in  respect  of  the  12  Member  States:  the  provisions  of  the  existing  trade 
Agreement.  This Agreement  already  provides for  importation  into the  Community 

209 

of  certain  products  from  the Faroe  Islands  at zero  duty  (some  of  these  products 
are subject to a tariff quota or a reference ceiling); 

-  in  respect  of  Finland  and  Sweden1:  the  provisions  of  the  bilateral  Agreements 
concluded  by  both  countries  before  accession.  Since  these  Agreements,  which 
provide for almost complete free trade in fish and fish products,  have not yet been 
denounced, they remain in force. 

The  basic  objective  of  the  proposal  is  therefore  to  integrate  the  trade  relations 
between  Finland  and  Sweden  and the  Faroe  Islands  in the  Community  Agreement. 
The  new  provisions  applicable  to  imports  into  the  Community  of  certain  fish 
products from the  Faroe  Islands  take  into  account  traditional  imports  into  Finland 
and Sweden from the Faroe Islands before  1.1.1995. 

6.  FRAUD PREVENTION MEASURES 

Articles  30  to  32  of Protocol  3  provide  for  administrative  co-operation  in  order  to 
check the authenticity  and the accuracy  of proofs  of origin,  as well  as the  fulfilment 
of the other requirements of that Protocol and its annexes. 

In  addition,  the  new  Protocol  5  provides  for  mutual  administrative  assistance  in 
customs matters, in order to ensure that the customs legislation is correctly applied in 
the trade relations between the Contracting Parties. 

1  The bilateral Agreement between Austria and Denmark/Faroe Islands did not enter into force before 
the Austrian accession. Moreover, trade relations between Austria and Faroe Islands were negligible 
before 1.1.1995. 

_  M 210 

ISSN 0254-1475 

C0M(96) 503  final 

DOCUMENTS 

EN 

02  11  12 

Catalogue number  :  CB-CO-96-505-EN-C 

ISBN 92-78-09959-7 

Office  for Official  Publications of  the European  Communities 

L-298S  Luxembourg 

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