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: 1996-12-06
Institutions: Denmark, European Community, Faroes
Subjects: Denmark, Faroes, trade agreement, trade agreement (EU), trade cooperation








L_1997053EN.01000201.xml










22.2.1997   


EN


Official Journal of the European Communities


L 53/2





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
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 Faeroes 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 Faeroes;
CONSIDERING the vital importance for the Faeroes 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 Contracting Parties, who confirm that the trade aspects of this 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 Faeroes and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe;
RESOLVED progressively to eliminate the obstacles to substantially all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade (GATT) 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 (hereafter referred to as 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 (hereafter referred to as 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 Faeroes and the Community should be adjusted in order to maintain trade flows between the Faeroes, 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 EFTA, it is necessary to make adjustments to the provisions concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation;
CONSIDERING that, in order to take account of the specific production of fish feed on the Faeroes, 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 Faeroes 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 on them under other international agreements,
TO CONCLUDE THIS AGREEMENT:
Article 1
The aim of this Agreement is:






(a)


to promote through the expansion of reciprocal trade the harmonious development of economic relations between the Community and the Faeroes and thus to foster in the Community and in the Faeroes 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 Faeroes:






(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.




Article 3
No new customs duty on imports shall be introduced in trade between the Community and the Faeroes.
Article 4
1.   The Community shall abolish customs duties on imports from the Faeroes.
2.   The Faeroes 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 Faeroes.
Article 5
The provisions concerning the abolition of customs duties on imports shall apply also to import duties of a fiscal nature.
The Faeroes may replace an import duty of a fiscal nature or the fiscal element of an import duty by an internal tax.
Article 6
No new charge having an effect equivalent to a customs duty shall be introduced in trade between the Community and the Faeroes.
Charges having an effect equivalent to customs duties on imports in trade between the Community and the Faeroes 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 Faeroes.
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 Faeroes.
Article 9
Protocol 2 lays down the tariff treatment and arrangements applicable to certain products obtained by processing agricultural products.
Article 10
1.   In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules, the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.
2.   In such cases the Contracting Party in question shall take due account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee 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 30 days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.
Article 13
1.   No new quantitative restriction on imports or measures having equivalent effect shall be introduced in trade between the Community and the Faeroes.
2.   The Contracting Parties shall abolish quantitative restrictions on imports and any measures having an effect equivalent to quantitative restrictions on imports.
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 on adoption of decisions under the common commercial policy for petroleum products or on establishment of a common energy policy.
In this event, the Community shall take due account of the interests of the Faeroes; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 33 (2).
2.   The Faeroes reserves the right to take similar action should it be faced with like situations.
3.   Subject to paragraphs 1 and 2, this Agreement shall not prejudice the non-tariff rules applied to imports of petroleum products.
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, under 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 cooperation, laid down in Protocol 3.
Article 17
Protocol 4 lays down the special provisions applicable to imports of certain agricultural products other than those listed in Protocol 1.
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 GATT 1994.
This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement, 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 of 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 Faeroes 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;










(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.   The Contracting Parties shall refrain from any measure likely to jeopardize the fulfilment of the objectives of this Agreement.
2.   They shall take any general or specific measures required to fulfil their obligations under this Agreement.
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.   The following are incompatible with the proper functioning of this Agreement in so far as they may affect trade between the Community and the Faeroes:






(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)


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










(ii)


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




the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 29.
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 GATT 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 Article 25 (1).
The Contracting Parties shall provide the Joint Committee with all relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to.
If the Contracting Party in question fails to put an end to the practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff concessions;










(b)


as regards Article 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 30 days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.
The compensatory charge shall be calculated according to the incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein;










(c)


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










(d)


where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 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 Faeroes 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.
2.   For the purpose of the proper implementation of this Agreement the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.
3.   The Joint Committee shall adopt its own rules of procedure.
Article 32
1.   The Joint Committee shall consist of representatives of the Contracting Parties.
2.   The Joint Committee shall act by mutual agreement.
Article 33
1.   Each Contracting Party shall preside in turn over the Joint Committee, in accordance with the arrangements to be laid down in its rules of procedure.
2.   The Chairman shall convene meetings of the Joint Committee at least once a year in order to review the general functioning of this Agreement.
The Joint Committee shall, in addition, meet whenever special circumstances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.
3.   The Joint Committee may decide to set up any working party that can assist it in carrying out its duties.
Article 34
1.   The Joint Committee may amend the provisions of the Protocols to this Agreement.
2.   In the event of modifications of the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in this Agreement, the Joint Committee may adapt the tariff nomenclature of these products to conform with such modifications.
Article 35
1.   Where a Contracting Party considers that it would be useful in the common interest of both Contracting Parties to develop the relations established by 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 Faeroes, the Community will consider






—


improving the access possibilities for specific products,










—


extending its tariff concessions for Faeroese fishery products to include new fish species caught by Faeroese fishing vessels based and operating in the North Atlantic, or to include fishery products pertaining thereto not currently produced by the Faeroese 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.




Article 37
The Annexes and Protocols to this Agreement shall form an integral part thereof.
Article 38
Either Contracting Party may denounce this Agreement by notifying the other Contracting Party. This Agreement shall cease to be in force 12 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 Faeroes.
Article 40
1.   This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Faeroese languages, each of these texts being equally authentic.
2.   It will be approved by the Contracting Parties in accordance with their own 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.   The provisions of the following Agreements shall cease to be in force on the entry into force of this Agreement:






—


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 abovementioned Agreement, signed on 8 March 1995,










—


the bilateral trade agreements between Finland and Sweden and the Faeroes.





Hecho en Bruselas, el seis de diciembre de mil novecientos noventa y seis.
Udfærdiget i Bruxelles den sjette december nitten hundrede og seks og halvfems.
Geschehen zu Brüssel am sechsten Dezember neunzehnhundertsechsundneunzig.
Έγινε στις Βρυξέλλες, στις έξι Δεκεμβρίου χίλια εννιακόσια ενενήντα έξι.
Done at Brussels on the sixth day of December in the year one thousand nine hundred and ninety-six.
Fait à Bruxelles, le six décembre mil neuf cent quatre-vingt-seize.
Fatto a Bruxelles, addì sei dicembre millenovecentonovantasei.
Gedaan te Brussel, de zesde december negentienhonderd zesennegentig.
Feito em Bruxelas, em seis de Dezembro de mil novecentos e noventa a seis.
Tehty Brysselissä kuudentena päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkym-mentäkuusi.
Som skedde i Bryssel den sjätte december nittonhundranittiosex.
Gjørdur í Brussel, sætta desembur nítjanhundrað og nýtiseks.

Por la Comunidad Europea
For Det Europæiske Fællesskab
Für die Europäische Gemeinschaft
Για την Ευρωπαϊκή Κοινότητα
For the European Community
Pour la Communauté européenne
Per la Comunità europea
Voor de Europese Gemeenschap
Pela Comunidade Europeia
Euroopan yhteisön puolesta
På Europeiska gemenskapens vägnar
Fyri Europeiska Felagsskapin





Por el Gobierno de Dinamarca y el Gobierno local de las Islas Feroe
For Danmarks regering og Færøernes landsstyre
Für die Regierung von Dänemark und die Landesregierung der Färöer
Για την κυβέρνηση της Δανίας και την τοπική κυβέρνηση των Νήσων Φερόε
For the Government of Denmark and the Home Government of the Faroe Islands
Pour le gouvernement du Danemark et le gouvernement local des îles Féroé
Per il governo della Danimarca e per il governo locale delle isole Færøer
Voor de Regering van Denemarken en de Landsregering van de Faeröer
Pelo Governo da Dinamarca e pelo Governo Regional das Ilhas Faroé
Tanskan hallituksen ja Färsaarten paikallishallituksen puolesta
På Danmarks regerings och Färöarnas landsstyres vägnar
Fyri ríkisstjórn Danmarkar og Føroya landsstýri







ANNEX 1
List of products referred to in Article 2 (i) of this Agreement






CN Code


Description




3502


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







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






(a)


a customs tariff based on 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 on the following elements:






—


a value-added tax (VAT, based on the same principles as those which apply in the Community, including non-discrimination of imported goods; and










—


a system of excise duties, levied equally on domestic production and imported goods.











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 Faeroes
Article 1
As regards the products listed in the Annex to this Protocol and originating in the Faeroes:






1.


no new customs duties shall be introduced in trade between the Community and the Faeroes;










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) No 3759/92 (OJ No L 388, 31. 12. 1992, p. 1), as last amended by Regulation (EC) No 3318/94 (OJ No L 350, 31. 12. 1994, p. 15), is at least equal to the reference price fixed, or to be fixed, by the Community for the products under consideration or the categories of the products concerned.
Article 3
For the purpose of eliminating customs duties, reference ceilings are established in the Annex for certain products originating in the Faeroes.
Should imports of these products exceed the reference ceiling, the Community may introduce the full customs duty.
Article 4
The Faeroes shall abolish tariffs and duties on imports of fish and fishery products originating in the Community.

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

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


TQ No 1




0301 92 00


– – Eels (Anguilla spp.)


0


 




ex 0301 99 11


– – – – Atlantic salmon (Salmo salar)


0


TQ No 2




0302


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


 


 




ex 0302 11 90


– – – Trout of the species Oncorhynchus mykiss



0


TQ No 1




ex 0302 12 00


– – Atlantic salmon (Salmo salar)


0


TQ No 2




0302 19 00


– – Other


0


 




0302 21 10


– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)


0


 




0302 21 30


– – – Atlantic halibut (Hippoglossus hippoglossus)


0


 




0302 22 00


– – Plaice (Pleuronectes platessa)



0


 




0302 23 00


– – Sole (Solea spp.)


0


 




0302 29 10


– – – Megrim (Lepidorhombus spp.)


0


Statistical
survey




0302 29 90


– – – Other


0


Statistical
survey




0302 40


– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:


 


 




0302 40 05


– – From 1 January to 14 February


0


RC No 1




0302 40 98


– – From 16 June to 31 December


0


RC No 1




0302 50 10


– – Cod of the species Gadus morhua



0


 




0302 62 00


– – – – Haddock (Melanogrammus aeglefinus)



0


 




0302 63 00


– – Coalfish (Pollachius virens)



0


 




ex 0302 64 05


– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February


0


RC No 2




ex 0302 64 98


– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December


0


RC No 2




0302 65


– – Dogfish and other sharks:


 


 




0302 65 20


– – – Dogfish of the species Squalus acanthias



0


 




0302 65 50


– – – Dogfish of the species Scyliorhinus spp.


0


 




0302 65 90


– – – Other


0


 




0302 66 00


– – Eels (Anguilla spp.)


0


 




 


– – – – Redfish (Sebastes spp.):


 


 




0302 69 31


– – – – – Of the species Sebastes marinus



0


RC No 6




ex 0302 69 33


– – – – – Of the species Sebastes mentella



0


RC No 6




0302 69 41


– – – – Whiting (Merlangus merlangus)



0


 




0302 69 45


– – – – Ling (Molva spp.)


0


 




ex 0302 69 68


– – – – Hake of the species Merluccius merluccius



0


 




0302 69 81


– – – – Monkfish (Lophius spp.)


0


 




0302 69 85


– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)


0


 




0302 69 99


– – – – Other


0


Statistical
survey




0302 70 00


– Livers and roes


0


 




0303


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


 


 




ex 0303 21 90


– – – Trout of the species Oncorhynchus mykiss



0


TQ No 1




ex 0303 22 00


– – Atlantic salmon (Salmo salar)


0


TQ No 2




0303 29 00


– – Other


0


 




0303 31 10


– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)



0


 




0303 31 30


– – – Atlantic halibut (Hippoglossus hippoglossus)



0


 




0303 32 00


– – Plaice (Pleuronectes platessa)



0


 




0303 33 00


– – Sole (Solea spp.)


0


 




0303 39 10


– – – Flounder (Platichthys flesus)



0


 




0303 39 30


– – – Fish of the genus Rhombosolea



0


 




0303 39 80


– – – Other


0


 




0303 50


— Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:


 


 




0303 50 05


— — From 1 January to 14 February


0


RC No 1




0303 50 98


– – From 16 June to 31 December


0


RC No 1




0303 60 11


— — Cod of the species Gadus morhua



0


 




0303 73 00


– – Coalfish (Pollachius virens)



0


 




ex 0303 74 10


– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February


0


 




ex 0303 74 20


– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December


0


 




0303 75


– – Dogfish and other sharks:


 


 




0303 75 20


– – – Of the species Squalus acanthias



0


 




0303 75 50


– – – Of the species Scyliorhinus spp.


0


 




0303 75 90


– – – Other


0


 




0303 79


– – Other:


 


 




 


– – – – Redfish (Sebastes spp.):


 


 




0303 79 35


– – – – – Redfish of the species Sebastes marinus



0


RC No 6




ex 0303 79 37


– – – – – Redfish of the species Sebastes mentella



0


RC No 6




0303 79 45


– – – – Whiting (Merlangus merlangus)



0


 




0303 79 51


– – – – Ling (Molva spp.)


0


 




0303 79 81


– – – – Monkfish (Lophius spp.)


0


 




0303 79 83


– – – – Blue whiting (Micromesistius poutassou or Gadus poutassou)


0


 




0303 79 96


– – – – Other


0


Statistical
survey




0303 80


– Livers and roes


0


 




0303 80 90


– – Other


0


 




0304


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


 


 




0304 10


– Fresh or chilled:


 


 




 


– – Fillets:


 


 




 


– – – Of freshwater fish:


 


 




ex 0304 10 11


– – – – Of trout of the species Oncorhynchus mykiss



0


TQ No 1




ex 0304 10 13


– – – – Of Atlantic salmon (Salmo salar)



0


TQ No 2




 


– – – Other


 


 




ex 0304 10 31


– – – – Of cod of the species Gadus morhua



0


 




0304 10 33


– – – – Of coalfish (Pollachius virens)



0


RC No 7




0304 10 35


– – – – Of redfish (Sebastes spp.)


0


RC No 6




0304 10 38


– – – – Other


0


RC No 7




 


– – Other fish meat (whether or not minced):


 


 




0304 10 91


– – – Of freshwater fish


 


 




 


– – – Other:


 


 




 


– – – – Flaps of herring:


 


 




0304 10 94


– – – – – From 1 January to 14 February


0


 




0304 10 96


– – – – – From 16 June to 31 December


0


 




0304 10 98


– – – – Other


0


 




0304 20


– Frozen fillets:


 


 




 


– – Of freshwater fish:


 


 




ex 0304 20 11


– – – Of trout of the species Oncorhynchus mykiss



0


TQ No 1




ex 0304 20 13


– – – Of Atlantic salmon (Salmo salar)



0


TQ No 2




 


– – Of cod (Gadus morhua, Gadus macroephalus, Gadus Ogac) and of fish of the species Boreogadus saida:



 


 




ex 0304 20 29


– – – Of cod of the species Gadus morhua



0


 




0304 20 31


– – Of coalfish (Pollachius virens)



0


RC No 3




0304 20 33


– – Of haddock (Melanogrammus aeglefinus)



0


 




 


– – Of redfish (Sebastes spp.):


 


 




0304 20 35


– – – Of the species Sebastes marinus



0


RC No 6




ex 0304 20 37


– – – Of the species Sebastes mentella



0


RC No 6




0304 20 41


– – Of whiting (Merlangus merlangus)



0


 




0304 20 43


– – Of ling (Molva spp.)


0


RC No 8




ex 0304 20 53


– – – Of mackerel of the species Scomber scombrus



0


 




 


– – – Of hake of the genus Merluccius:


 


 




0304 20 58


– – – – Other


0


TQ No 3




0304 20 71


– – Of plaice (Pleuronectes platessa)



0


 




0304 20 75


– – Of herring (Clupea harengus, Clupea pallasii)



0


RC No 1




0304 20 96


– – Other:


 


 




 


– – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)



0


RC No 9




 


– – – Other than of blue whiting (Micromesistius poutassou or Gadus poutassou)


0


Statistical
survey




0304 90


– Other:


 


 




0304 90 05


– – Surimi


0


Statistical
survey




 


– – Other:


 


 




ex 0304 90 10


– – – Of freshwater fish:


 


 




 


– – – – Of trout of the species Oncorhynchus mykiss



0


TQ No 1




 


– – – – Of Atlantic salmon (Salmo salar)



0


TQ No 2




 


– – – Other:


 


 




 


– – – – Of herring (Clupea harengus, Clupea pallasii):


 


 




0304 90 20


– – – – – From 1 January to 14 February


0


RC No 1




0304 90 27


– – – – – From 16 June to 31 December


0


RC No 1




0304 90 38


– – – – – Of cod of the species Gadus morhua



0


 




0304 90 41


– – – – Of coalfish (Pollacbius virens)



0


RC No 3




0304 90 45


– – – – Of haddock (Melanogrammus aeglefinus)



0


 




0304 90 47


– – – – – Of hake of the genus Merluccius



0


TQ No 3




0304 90 57


– – – – Of monkfish (Lophius spp.)


0


 




0304 90 59


– – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)


0


RC No 9




0304 90 97


– – – – Other


0


Statistical
survey




0305


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


0


 




0305 20 00


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


0


 




0305 30


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


 


 




ex 0305 30 19


– – – Of cod of the species Gadus morhua



0


 




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


0


RC No 4




0305 30 90


– – Other


0


RC No 4




 


– Smoked fish, including fillets:


 


 




ex 0305 41 00


– – Atlantic salmon (Salmo salar)



0


RC No 5




0305 42 00


– – Herrings (Clupea harengus, Clupea pallasii)



0


 




0305 49 10


– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)



0


RC No 5




0305 49 20


– – – Atlantic halibut (Hippoglossus hippoglossus)



0


RC No 5




ex 0305 49 30


– – – Mackerel of the species Scomber scombrus



0


RC No 5




ex 0305 49 45


– – – Trout of the species Onocorhynchus mykiss



0


RC No 5




0305 49 50


– – – Eels (Anguilla spp.)


0


RC No 5




0305 49 80


– – – Other


0


RC No 5




 


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


 


 




ex 0305 51 10


– – – Cod of the species Gadus morhua, dried, unsalted


0


 




ex 0305 51 90


– – – Cod of the species Gadus morhua, dried, salted


0


 




 


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


 


 




0305 61 00


– – Herrings (Clupea harengus, Clupea pallasii)



0


RC No 12




ex 0305 62 00


– – Cod of the species Gadus morhua



0


 




0305 69


– – Other:


 


 




0305 69 90


– – – Other


0


RC No 10




0306


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


 


 




 


– Frozen:


 


 




0306 13


– – Shrimps and prawns:


 


 




0306 13 10


– – – Of the family Pandalidae



0


RC No 11




0306 13 40


– – – Deepwater rose shrimps (Parapenaeus longirostris)


0


 




0306 13 50


– – – – Shrimps of the genus Penaeus



0


 




0306 13 80


– – – Other


0


 




0306 19 30


– – – Norway lobsters (Nepbrops norvegicus)



0


 




 


– Not frozen:


 


 




0306 29 30


– – – Norway lobsters (Nephrops norvegicus)



0


 




0307


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


 


 




 


– Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:


 


 




0307 21 00


– – Live, fresh or chilled


0


 




0307 29


– – Other:


 


 




0307 29 10


– – – Common scallop (Pecten maximus), frozen


0


 




0307 29 90


– – – Other


0


 




1604


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


 


 




 


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


 


 




ex 1604 11 00


– – Atlantic salmon (Salmo salar)



0


TQ No 4




1604 12


– – Herrings:


 


 




1604 12 10


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


0


TQ No 5




 


– – – Other:


 


 




1604 12 91


– – – – In airtight containers


0


RC No 12




1604 12 99


– – – – Other


0


RC No 12




1604 15


– – Mackerel:


 


 




ex 1604 15 11


– – – – Fillets of mackerel of the species Scomber scombrus



0


TQ No 5




ex 1604 15 19


– – – – Other, of mackerel of the species Scomber scombrus



0


TQ No 5




1604 19


– – Other:


 


 




ex 1604 19 10


– – – Trout of the species Oncorhynchus mykiss



0


TQ No 4




1604 19 91


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


0


 




 


– – – – Other:


 


 




1604 19 92


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



0


TQ No 6




1604 19 93


– – – – – Coalfish (Pollachius virens)



0


TQ No 6




1604 19 94


– – – – – Hake (Merluccius spp., Urophycis spp.)


0


TQ No 6




1604 19 95


– – – – – Alaska pollack (Tberagra chalcogramma) and pollack (Pollachius pollachius)



0


TQ No 6




1604 19 98


– – – – – Other


0


TQ No 6




1604 20


– Other prepared or preserved fish:


 


 




1604 20 05


– – Preparations of surimi


0


TQ No 6




 


– – Other:


 


 




ex 1604 20 10


– – – Of Atlantic salmon (Salmo salar)



0


TQ No 4




ex 1604 20 30


– – – Of Trout of the species Oncorhynchus mykiss



0


TQ No 4




ex 1604 20 50


– – – Of mackerel of the species Scomber scombrus



0


TQ No 5




1604 20 90


– – – Of other fish:


 


 




 


– – – – Of herring


0


TQ No 5




– – – – Other than of herring


0


TQ No 6




1605


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


 


 




1605 20


– Shrimps and prawns:


 


 




1605 20 10


– – In airtight containers


0


TQ No 7




 


– – Other:


 


 




1605 20 91


– – – In immediate packings of a net content not exceeding 2 kg


0


TQ No 7




1605 20 99


– – – Other


0


TQ No 7




1605 40 00


– Norway lobsters (Nephrops norvegicus)



0


TQ No 7




2301


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


 


 




2301 20 00


– Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates


 


 








TABLE II









CN code


Description


Rate of duty


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




(1)


(2)


(3)


(4)




0301


Live fish:


TQ No 1 (1)





ex 0301 91 90


– – – Trout of the species Oncorbynchus mykiss



0


 




0302


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


 


 




ex 0302 11 90


– – – Trout of the species Oncorbynchus mykiss



0


 




0303


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


 


 




ex 0303 21 90


– – – Trout of the species Oncorhyncbus mykiss



0


 




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 Oncorhyncbus mykiss



0


 




ex 0304 20


– Frozen fillets:


 


 




ex 0304 20 11


– – – Of trout of the species Oncorbynchus mykiss



0


 




0304 90


– Other:


0


 




ex 0304 90 10


– – – – Of trout of the species Oncorhynchus mykiss



0


 




0301


Live fish:


 


TQ No 2 (1)4 925




ex 0301 99 11


– – – – Atlantic salmon (Salmo salar)



0


 




0302


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


 


 




ex 0302 12 00


– – Atlantic salmon (Salmo salar)



0


 




0303


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


 


 




ex 0303 22 00


– – Atlantic salmon (Salmo salar)



0


 




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)



0


 




0304 20


– Frozen fillets:


 


 




ex 0304 20 13


– – – Of Atlantic salmon (Salmo salar)



0


 




0304 90


– Other


 


 




ex 0304 90 10


– – – Of freshwater fish:


 


 




 


– – – – Of Atlantic salmon (Salmo salar)



 


 




0304


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


 


TQ No 3
110




0304 20


– Frozen fillets:


 


 




 


– – – Of hake of the genus Merluccius:



 


 




0304 20 58


– – – – Other


0


 




0304 90


– Other:


 


 




0304 90 47


– – – Of hake of the genus Merluccius



0


 




1604


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


 


TQ No 4
400




 


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


 


 




ex 1604 11 00


– – Atlantic salmon (Salmo salar)



0


 




1604 19


– – Other:


 


 




ex 1604 19 10


– – – Trout of the species Oncorbynchus mykiss



0


 




1604 20


– Other prepared or preserved fish:


 


 




 


– – Other:


 


 




ex 1604 20 10


– – – Of Atlantic salmon (Salmo salar)



0


 




ex 1604 20 30


– – – Of trout of the species Oncorhynchus mykiss



0


 




1604


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


 


TQ No 5
150




 


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


 


 




1604 12


– – Herrings:


 


 




1604 12 10


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


0


 




1604 15


– – Mackerel:


 


 




ex 1604 15 11


– – – – Fillets of mackerel of the species Scomber scombrus



0


 




ex 1604 15 19


– – – – Other, of mackerel of the species Scomber scombrus



0


 




1604 20


– Other prepared or preserved fish:


 


 




ex 1604 20 50


– – – Of mackerel of the species Scomber scombrus



0


 




ex 1604 20 90


– – – Of other fish:


 


 




 


– – – – Of herring


0


 




1604


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


 


TQ No 6
1 200




 


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


 


 




1604 19 92


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



0


 




1604 19 93


– – – – – Coalfish (Pollachius virens)



0


 




1604 19 94


– – – – – Hake (Merluccius spp., Urophycis spp.)


0


 




1604 19 95


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



0


 




1604 19 98


– – – – – Other


0


 




1604 20


– Other prepared or preserved fish:


 


 




1604 20 05


– – Preparations of surimi


0


 




 


– – Other


 


 




ex 1604 20 90


– – – Of other fish:


 


 




 


– – – – Other than of herring


0


 




1605


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


 


TQ No 7
2 000




1605 20


– Shrimps and prawns:


 


 




1605 20 10


– – In airtight containers


0


 




 


– – Other:


 


 




1605 20 91


– – – In immediate packing of a net content not exceeding 2 kg


0


 




1605 20 99


– – – Other


0


 




ex 1605 40 00


– Norway lobsters (Nephrops norvegicus)



0


 




0302


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


 


RC No l (1)

2 000




0302 40


– Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:


0


 




0302 40 05


– – From 1 January to 14 February


0


 




0302 40 98


– – From 16 June to 31 December


 


 




0303


Fish, frozen, excluding fish fillets and other fish 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


0


 




0303 50 98


– – From 16 June to 31 December


0


 




0304


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


 


 




0304 20


– Frozen fillets:


 


 




0304 20 75


– – Of herring (Clupea harengus, Clupea pallasii)



0


 




0304 90


– Other:


 


 




 


– – – – Of herring (Clupea harengus, Clupea pallasii):


 


 




0304 90 20


– – From 1 January to 14 February


0


 




0304 90 27


– – From 16 June to 31 December


0


 




0302


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


 


RC No 2
3 000




ex 0302 64 05


– – – Mackerel of the species Scomber scombrus, from 1 January to 14 February


0


 




ex 0302 64 98


– – – Mackerel of the species Scomber scombrus, from 16 June to 31 December


0


 




0304


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


 


RC No 3
25 000




0304 20


– Frozen fillets:


 


 




0304 20 31


– – Of coalfish (Pollachius virens)



0


 




0304 90


– Other:


 


 




0304 90 41


– – – – Of coalfish (Pollachius virens)



0


 




0305


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:


 


RC No 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


0


 




0305 30 90


– – Other


0


 




0305


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


 


RC No 5
1 000




 


– Smoked fish, including fillets:


 


 




ex 0305 41 00


– – Atlantic salmon (Salmo salar)



0


 




0305 49 10


– – – Lesser or Greenland halibut (Reinhardtius hippoglossoides)



0


 




0305 49 20


– – – Atlantic halibut (Hippoglossus hippoglossus)



0


 




ex 0305 49 30


– – – Mackerel of the species Scomber scombrus



0


 




ex 0305 49 45


– – – Trout of the species Oncorhynchus mykiss



0


 




0305 49 50


– – – Eels (Anguilla spp.)


0


 




0305 49 80


– – – Other


0


 




0302


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


 


RC No 6 (1)

12 600




 


– – – – Redfish (Sebastes spp.):


 


 




0302 69 31


– – – – – Of the species Sebastes marinus



0


 




ex 0302 69 33


– – – – – Of the species Sebastes mentella



0


 




0303


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


 


 




 


– – – – Redfish (Sebastes spp.):


 


 




0303 79 35


– – – – – Of the species Sebastes marinus



0


 




ex 0303 79 37


– – – – – Of the species Sebastes mentella



0


 




0304


Fish fillets 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.)


0


 




0304 20


– Frozen fillets:


 


 




 


– – Of redfish (Sebastes spp.):


 


 




0304 20 35


– – – Of the species Sebastes marinus



0


 




ex 0304 20 37


– – – Of the species Sebastes mentella



0


 




0304


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


 


RC No 7
3 000




0304 10


– Fresh or chilled:


 


 




 


– – Fillets:


 


 




0304 10 33


– – – – Of coalfish (Pollachius virens)



0


 




0304 10 38


– – – – Other


0


 




0304


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


 


RC No 8
550




0304 20


– Frozen fillets:


 


 




0304 20 43


– – Of ling (Molva spp.)


0


 




0304


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


 


RC No 9
1 800




0304 20


– Frozen fillets:


 


 




ex 0304 20 96


– – Other:


 


 




 


– – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)


 


 




0304 90


– Other:


 


 




0304 90 59


– – – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou)


0


 




0305


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:


 


RC No 10
1 400




 


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


 


 




0305 69 90


– – – Other


0


 




0306


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


 


RC No 11
11 000




 


– Frozen:


 


 




0306 13


– – Shrimps and prawns:


 


 




0306 13 10


– – – Of the family Pandalidae



0


 




ex 0305


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:


 


RC No 12
500




 


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


 


 




0305 61 00


– – Herrings (Clupea harengus, Clupea pallasii)



0


 




1604


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


 


 




 


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


 


 




1604 12


– – Herrings:


 


 




 


– – – Other:


 


 




1604 12 91


– – – – In airtight containers


0


 




1604 12 99


– – – – Other


0


 




0302


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


 


Statistical
survey




0302 29 10


– – – Megrim (Lepidorhombus spp.)


0


 




0302 29 90


– – – Other


0


 




0302 69 99


– – – – Other


0


 




0303


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


 


 




0303 79 96


– – – Other


0


 




0304


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


 


 




0


0304 20


 


 




– Frozen fillets:


ex 0304 20 96


 


 




 


– – Other:


– – – Other than of blue whiting (Micromesistius poutassou or Gadus poutassou)


 




0304 90


– Other:


 


 




0304 90 05


– – Surimi


0


 




0304 90 97


– – – – Other


0


 






(1)  Figures refer to the commercial presentation ‘whole and gutted’. For imports falling within HS-code 0304, a coefficient of 2 shall be applied for quantities drawn from this tariff quota.




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, on import, of an agricultural component or fixed amount, or the application of internal price compensation measures;










(ii)


the application of measures adopted on export.




Article 2
The Community shall apply the customs duties on imports originating in the Faeroes as indicated in the table annexed to this Protocol.
Article 3
The Faeroes 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 Faeroes introduce such measures for processed agricultural products as mentioned in Article 1 of this Protocol, the Community shall be duly notified.

Table
EUROPEAN COMMUNITY







CN Code


Description


Rate of duty (1)





0403


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


 




0403 10


– Yogurt:


 




0403 10 51 to 0403 10 99


– – Flavoured or containing added fruit, nuts or cocoa


EA




0403 90


– Other:


 




0403 90 71 to 0403 90 99


– – – Flavoured or containing added fruit, nuts or cocoa


EA




0710


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


 




0710 40


– Sweetcorn


EA




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


– – – Sweetcorn


EA




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


Free




1702 90


– Other, including invert sugar:


 




1702 90 10


– – Chemically pure maltose


Free




1704


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


 




1704 10


– Chewing gum, whether or not sugar-coated


EA maximum




1704 90


– Other:


 




1704 90 10


– – Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances


Free




1704 90 10


– – White chocolate


EA maximum + AD S/Z




1704 90 51 to 1704 90 99


– – Other


EA maximum + AD S/Z




1806


Chocolate and other food preparations containing cocoa:


 




1806 10


– Cocoa powder, containing added sugar or other sweetening matter


EA




1806 20


– 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


EA maximum + AD S/Z




1806 20 30


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


EA maximum + AD S/Z




 


– – Other:


 




1806 20 50


– – – Containing 18 % or more by weight of cocoa butter


EA maximum + AD S/Z




1806 20 70


– – – Chocolate milk crumb


EA




1806 20 95


– – – Other


EA maximum + AD S/Z




 


– Other, in blocks, slabs or bars:


 




1806 31 00


– – Filled:


EA maximum + AD S/Z




1806 32


– – Not filled


EA maximum + AD S/Z




1806 90


– Other:


 




1806 90 11 to 1806 90 39


– – Chocolate and chocolate products


EA maximum + AD S/Z




1806 90 50


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


EA maximum + AD S/Z




1806 90 60


– – Spreads containing cocoa


EA maximum + AD S/Z




1806 90 70


– – Preparations containing cocoa for making beverages


EA maximum + AD S/Z




1806 90 90


– – Other


EA maximum + AD S/Z




1901


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


EA




1902


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


 




 


– Uncooked pasta, not stuffed or otherwise prepared:


 




1902 11


– – Containing eggs


EA




1902 19


– – Other


EA




1902 20


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


 




1902 20 91 to 1902 20 99


– – Other


EA




1902 30


– Other pasta


EA




1902 40


– Couscous


EA




1903


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


EA




1904


Prepared foods obtained by the swelling or roasting of cereals or cereals 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


EA




1905


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


EA maximum 24 % + AD F/M




1905 20


– Gingerbread and the like


EA




1905 30


– Sweet biscuits; waffles and wafers


EA maximum 35 % + AD S/Z




1905 40


– Rusks, toasted bread and similar toasted products


EA




1905 90


– Other:


 




1905 90 10


– – Matzos


EA maximum 20 % + AD F/M




1905 90 20


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


EA




1905 90


– – 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




1905 90 40


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


EA maximum + AD F/M




1905 90 45


– – – Biscuits


EA maximum + AD F/M




1905 90 55


– – – Extruded or expanded products, savoury or salted


EA maximum + AD F/M




 


– – – Other:


 




1905 90 60


– – – – With added sweetening matter


EA maximum + AD S/Z




1905 90 90


– – – – Other


EA maximum + AD F/M




2001


Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:


 




2001 90


– Other


 




2001 90 30


– – Sweetcorn (Zea mays var. saccharata)


EA




2004


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


 




2004 10


– Potatoes:


 




 


– – Other:


 




2004 10 91


– – – In the form of flour, meal or flakes


EA




2004 90


– Other vegetables and mixtures of vegetables:


 




2004 90 10


– – Sweet corn (Zea mays var. saccharata)


EA




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


EA




2005 80


– Sweetcorn (Zea mays var. saccharata)


EA




2008


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


 




 


– 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 (corn), other than sweetcorn (Zea mays var. saccharata)


EA




2101


Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; 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:


 




2101 12


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


 




2101 12 98


– – – Other


EA




2101 20


– Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate:


 




 


– – Preparations:


 




2101 20 98


– – – Other


EA




2101 30


– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:


 




 


– – Roasted chicory and other roasted coffee substitutes:


 




2101 30 19


– – – Other


EA




 


– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:


 




2101 30 99


– – – Other


EA




2102


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


 




2102 10


– Active yeasts:


 




2102 10 31 to 2102 10 39


– – Baker's yeast


EA




2102 20


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


 




2102 20 11 to 2102 20 19


– – Inactive yeasts


Free




2103


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


 




2103 10


– Soya sauce


Free




2103 20


– Tomato ketchup and other tomato sauces


Free




2103 90


– Other


Free




2104


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


 




2104 10


– Soups and broths and preparations therefor


Free




2105


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


EA maximum + AD S/Z




2106


Food preparations not elsewhere specified or included:


 




2106 10


– Protein concentrates and textured protein substances:


 




2106 10 80


– – Other


EA




2106 90


– Other


 




2106 90 10


– – Cheese fondues


EA maximum ECU 25/100 kg/net




 


– – Other:


 




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


Free




2106 90 98


– – – Other


EA




2202


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:


 




2202 10


– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured


Free




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)


Free




2202 90 91 to 2202 90 99


– – Other


EA




2203


Beer made from malt


Free




2205


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


Free




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 l or less:


 




ex 2208 90 69


– – – – Other spirituous beverages:


 




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


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




 


– – – More than 2 1:


 




ex 2208 90 78


– – – – Other spirituous beverages:


 




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


ECU 1/% vol/hl




2905


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


 




 


– Other polyhydric alcohols:


 




2905 43


– – Mannitol


EA




2905 44


– – D-glucitol (sorbitol)


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:


 




2915 39


– – Other:


 




ex 2915 39 90


– – – Other:


 




 


– – – Esters of mannitol and esters of sorbitol


Free




ex 2915 90


– Other:


 




 


– – Esters of mannitol and esters of sorbitol


 




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 80


– – – Other


 




 


– – – – Esters of mannitol and esters of sorbitol


Free




2917


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


 




 


– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:


 




2917 19


– – Other:


 




ex 2917 19 90


– – – Other


 




 


– – – – Itaconic acid, its salts and esters


Free




2918


Carboxylic acids with additional oxygen function and their 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


Free




2918 14


– – Citric acid


Free




2918 15


– – Salts and esters of citric acid


Free




2918 19


– – Other:


 




ex 2918 19 80


– – – 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:


 




 


– – α-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


Free




2941


Antibiotics:


 




2941 10


– Penicillins and their derivatives with a penecillanic acid structure; salts thereof


Free




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 prophylatic uses, not elsewhere specified or included:


 




3001 90


– Other:


 




 


– – Other:


 




3001 90 91


– – – Heparin and its salts


Free




3501


Casein, caseinates and other casein derivatives; casein glues:


 




3501 10


– Casein:


 




3501 10 10


– – For the manufacture of regenerated textile fibres (2)



Free




3501 10 50


– – For industrial uses other than the manufacture of foodstuffs or fodder (2)



Free




3501 10 90


– – Other


Free




3501 90


– Other


Free




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


EA




 


– – Other modified starches:


 




3505 10 50


– – – Starches, esterified or etherified


Free




3505 10 90


– – – Other


EA




3505 20


– Glues


EA maximum




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 emulsion


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


EA maximum




 


– Other:


 




ex 3809 91


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


 




 


– – – Containing starch or products derived from starch


Free




ex 3809 92


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


 




 


– – – Containing starch or products derived from starch


Free




ex 3809 93


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


 




 


– – – Containing starch or products derived from starch


Free




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


Free




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


Free




3824 60


– Sorbitol other than that of subheading No 2905 44


EA




3824 90


– Other:


 




ex 3824 90 25


– – Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate:


 




 


– – – Crude calcium citrate


Free




 


– – Other:


 




ex 3824 90 95


– – – Other:


 




 


– – – – Products of sorbitol cracking


Free




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


– Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:


 




 


– – Adhesives with a basis of resin emulsions


Free




3911 90


– Other:


 




 


– – Condensation or rearrangement polymerization products whether or not chemically modified:


 




ex 3911 90 19


– – – Adhesives with a basis of resin emulsions


Free




 


– – Other:


 




ex 3911 90 99


– – – Adhesives with a basis of resin emulsions


Free




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


Free




 


– – – Other, excluding hardened proteins


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) No 2658/87 of 23 July 1987 as amended).

(2)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions.




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







TITLE I

GENERAL PROVISIONS












Article 1


Definitions











TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’












Article 2


General requirements












Article 3


Bilateral cumulation of origin












Article 4


Wholly obtained products












Article 5


Sufficiently worked or processed products












Article 6


Insufficient working or processing operations












Article 7


Unit of qualification












Article 8


Accessories, spare parts and tools












Article 9


Sets












Article 10


Neutral elements











TITLE III

TERRITORIAL REQUIREMENTS












Article 11


Principle of territoriality












Article 12


Direct transport












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


Procedure for the issue of an EUR.l movement certificate












Article 17


EUR.1 movement certificates issued retrospectively












Article 18


Issue of a duplicate EUR.l movement certificate












Article 19


Issue of EUR.l movement certificates 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


Submission of proof of origin












Article 24


Importation by instalments












Article 25


Exemptions from proof or origin












Article 26


Supporting documents












Article 27


Preservation of proof of origin and supporting documents












Article 28


Discrepancies and formal errors












Article 29


Amounts expressed in ecu











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 VII

CEUTA AND MELILLA












Article 35


Application of the Protocol












Article 36


Special conditions




TITLE I

GENERAL PROVISIONS

Article 1
Definitions
For the purposes of this Protocol:






(a)


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










(b)


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










(c)


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










(d)


‘goods’ means both materials and products;










(e)


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










(f)


‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or the Faeroes 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;










(g)


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










(h)


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










(i)


‘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;










(j)


‘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’;










(k)


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










(l)


‘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.




TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
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 Faeroes:






(a)


products wholly obtained in the Faeroes within the meaning of Article 4 of this Protocol;










(b)


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




Article 3
Bilateral cumulation of origin
1.   Materials originating in the Community shall be considered as materials originating in the Faeroes 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.
2.   Materials originating in the Faeroes 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.
Article 4
Wholly obtained products
1.   The following shall be considered as wholly obtained in the Community or the Faeroes:






(a)


mineral products extracted from their soil or from their seabed;










(b)


vegetable products harvested there;










(c)


live animals born and raised there;










(d)


products from live animals raised there;










(e)


products obtained by hunting or fishing conducted there;










(f)


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










(g)


products made aboard their factory ships exclusively from products referred to in subparagraph (f);










(h)


used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;










(i)


waste and scrap resulting from manufacturing operations conducted there;










(j)


products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;










(k)


goods produced there exclusively from the products specified in subparagraphs (a) to (j).




2.   The terms ‘their vessels’ and ‘their factory ships’ in subparagraphs 1 (f) and (g) shall apply only to vessels and factory ships:






(a)


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










(b)


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










(c)


which are owned to an extent of at least 50% by nationals of EC Member States or of the Faeroes, 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 Faeroes 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;










(d)


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










(e)


of which at least 75 % of the crew are nationals of EC Member States or of the Faeroes.




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)


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










(b)


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
1.   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;










(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 Faeroes;










(f)


simple assembly of parts to constitute a complete product;










(g)


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










(h)


slaughter of animals.




2.   All the operations carried out in either the Community or the Faeroes 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)


when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;










(b)


when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.




2.   Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 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 % of the ex-works price of the set.
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)


energy and fuel;










(b)


plant and equipment;










(c)


machines and tools;










(d)


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




TITLE III

TERRITORIAL REQUIREMENTS

Article 11
Principle of territoriality
1.   The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or the Faeroes.
2.   If originating goods exported from the Community or the Faeroes 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)


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










(b)


they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.




Article 12
Direct transport
1.   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 Faeroes. 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 Faeroes.
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:






(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 Faeroes shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:






(a)


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










(b)


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










(c)


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










(d)


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




2.   A proof of origin must be issued or made out in accordance with the provisions of Title 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.
3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV

DRAWBACK OR EXEMPTION

Article 14
Prohibition of drawback of, or exemption from, customs duties
1.   Non-originating materials used in the manufacture of products originating in the Community or in the Faeroes 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 Faeroes 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 Faeroes 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, on 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 Faeroes and products originating in the Faeroes shall, on importation into the Community, benefit from this Agreement upon submission of either:






(a)


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










(b)


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.
Article 16
Procedure for the issue of an EUR.1 movement certificate
1.   An EUR.1 movement certificate shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative.
2.   For this purpose, the exporter or his authorized representative shall fill out both the EUR.1 movement certificate and the application form, specimens of which appear at 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 the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
3.   The exporter applying for the issue of an EUR.1 movement certificate shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the EUR.1 movement certificate is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4.   An EUR.1 movement certificate shall be issued by the customs authorities of an EC Member State or the Faeroes if the products concerned can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol.
5.   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.
6.   The date of issue of the EUR.1 movement certificate shall be indicated in Box 11 of the certificate.
7.   An EUR.1 movement certificate 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
EUR.1 movement certificates issued retrospectively
1.   Notwithstanding Article 16 (7), an EUR.1 movement certificate may exceptionally be issued after exportation of the products to which it relates if:






(a)


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










(b)


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




2.   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 EUR.1 movement certificate relates, and state the reasons for his request.
3.   The customs authorities may issue an EUR.1 movement certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
4.   EUR.1 movement certificates issued retrospectively must be endorsed with one of the following phrases:






 


‘NACHTRÄGLICH AUSGESTELLT’,










 


‘DELIVRE A POSTERIORI’,










 


‘RILASCIATO A POSTERIORI’,










 


‘AFGEGEVEN A POSTERIORI’,










 


‘ISSUED RETROSPECTIVELY’,










 


‘UDSTEDT EFTERFØLGENDE’,










 


‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΠΈΡΩΝ’,










 


‘EXPEDIDO A POSTERIORI’,










 


‘EMITIDO A POSTERIORI’,










 


‘ANNETTU JÄLKIKÄTEEN’,










 


‘UTFÄRDAT I EFTERHAND’,










 


‘GIVIN EFTIRFYLGJANDI’.




5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the EUR.1 movement certificate.
Article 18
Issue of a duplicate EUR.1 movement certificate
1.   In the event of theft, loss or destruction of an EUR.1 movement certificate, 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:






 


‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘IAKSOISKAPPALE’, ‘TVITAK’.




3.   The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate EUR.1 movement certificate.
4.   The duplicate, which must bear the date of issue of the original EUR.1 movement certificate, shall take effect as from that date.
Article 19
Issue of EUR.1 movement certificates 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 Faeroes, it shall be possible to replace the original proof of origin by one or more EUR.1 movement certificates for the purpose of sending all or some of these products elsewhere within the Community or the Faeroes. The replacement EUR.1 movement certificate(s) shall be issued by the customs office under whose control the products are placed.
Article 20
Conditions for making out an invoice declaration
1.   An invoice declaration as referred to in Article 15 (1) (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 Faeroes and fulfil 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.   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.
6.   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
1.   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 authorization 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.
2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3.   The customs authorities shall grant to the approved exporter a customs authorization number which shall appear on the invoice declaration.
4.   The customs authorities shall monitor the use of the authorization by the approved exporter.
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 fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization.
Article 22
Validity of proof of origin
1.   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.
2.   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.
3.   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 XVII 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 on 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 case of products sent by post, this declaration can be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that document.
2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
3.   Furthermore, the total value of these products shall not exceed ECU 500 in the case of small packages or ECU 1 200 in the case of products forming part of travellers' personal luggage.
Article 26
Supporting documents
The documents referred to in Articles 16 (3) and 20 (3) used for the purpose of proving that products covered by an EUR.1 movement certificate or an invoice declaration can be considered as products originating in the Community or the Faeroes and fulfil the other requirements of this Protocol may consist inter alia of the following:






(a)


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;










(b)


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










(c)


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










(d)


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




Article 27
Preservation of proof of origin and supporting documents
1.   The exporter applying for the issue of an EUR.1 movement certificate shall keep, for at least three years, the documents referred to in Article 16 (3).
2.   The exporter making out an invoice declaration shall keep, for at least three years, a copy of this invoice declaration as well as the documents referred to in Article 20 (3).
3.   The customs authorities of the exporting country issuing an EUR.1 movement certificate shall keep, for at least three years, the application form referred to in Article 16 (2).
4.   The customs authorities of the importing country shall keep, for at least three years, the EUR.1 movement certificates and the invoice declarations submitted to them.
Article 28
Discrepancies and formal errors
1.   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.
2.   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.   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.
2.   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.
3.   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.
4.   The amounts expressed in ecu and their equivalents in the national currencies of the EC Member States and the Faeroes shall be reviewed by the Joint Committee at the request of the Community or the Faeroes. 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
1.   The customs authorities of the EC Member States and of the Faeroes shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of EUR.1 movement certificates and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
2.   In order to ensure the proper application of this Protocol, the Community and the Faeroes shall assist each other, through the competent customs administrations, in checking the authenticity of the EUR.1 movement certificates or the invoice declarations and the correctness of the information given in these documents.
Article 31
Verification of proofs of origin
1.   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.
2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the EUR.1 movement certificate 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.
3.   The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5.   The customs authorities requesting the verification shall be informed of the results of this verification 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 Faeroes and fulfil the other requirements of this Protocol.
6.   If in cases of reasonable doubt there is no reply within 10 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 of 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.
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 preferential treatment for products.
Article 34
Free zones
1.   The Community and the Faeroes 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.
2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or the Faeroes 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 movement 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
1.   The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
2.   Products originating in the Faeroes, 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 pursuant to Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Faeroes 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.
3.   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.
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 in the Faeroes 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)


products originating in the Faeroes:






(a)


products wholly obtained in the Faeroes;










(b)


products obtained in the Faeroes, 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.   Ceuta and Melilla shall be considered as a single territory.
3.   The exporter or his authorized representative shall enter ‘the Faeroes’ and ‘Ceuta and Melilla’ in box 2 of EUR.1 movement certificates or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of EUR.1 movement certificates or on invoice declarations.
4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

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 Faeroes.

Example:

An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex 7224.
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 heading Nos 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 materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

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 together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.





Note 4:









4.1.


The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. 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 No 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 No 5605.





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 layers of plastic film’, this tolerance is 30 per cent in respect of this strip.





Note 6:









6.1.


In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column 3 for the made-up 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 rules 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 process (1);










(c)


cracking;










(d)


reforming;










(e)


extraction by means of selective solvents;










(f)


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










(g)


polymerization;










(h)


alkylation;










(i)


isomerization.
















7.2.


For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:






(a)


vacuum distillation;










(b)


redistillation by a very thorough fractionation process (2);










(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);










(l)


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 oC 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 distil, by volume, including losses, at 300 oC 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 content, 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.

(2)  See Additional Explanatory Note 4 (b) to Chapter 27 of the Combined Nomenclature.


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

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









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 1


Live animals


All the animals of Chapter 1 used must be wholly obtained


 




Chapter 2


Meat and edible meat offal


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


 




Chapter 3


Fish and crustaceans, molluscs and other aquatic invertebrates


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


 




ex Chapter 4


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


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


 




0403


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


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






 




ex Chapter 5


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


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


 




ex 0502


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


Cleaning, disinfecting, sorting and straightening of bristles and hair


 




Chapter 6


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


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






 




Chapter 7


Edible vegetables and certain roots and tubers


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


 




Chapter 8


Edible fruit and nuts; peel of citrus fruits or melons


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






 




ex Chapter 9


Coffee, tea, mate and spices; except for:


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


 




0901


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


Manufacture from materials of any heading


 




0902


Tea, whether or not flavoured


Manufacture from materials of any heading


 




ex 0910


Mixtures of spices


Manufacture from materials of any heading


 




Chapter 10


Cereals


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


 




ex Chapter 11


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


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


 




ex 1106


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


Drying and milling of leguminous vegetables of heading No 0708


 




Chapter 12


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


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


 




1301


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


Manufacture in which the value of any materials of heading No 1301 used may not exceed 50% of the ex-works price of the product


 




1302


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


Manufacture from non-modified mucilages and thickeners


 




— Other


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


 




ex Chapter 15


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


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


 




1501


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


 


 




— Fats from bones or waste


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


 




— Other


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


 




1502


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


 


 




— Fats from bones or waste


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


 




— Other


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


 




1504


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


 


 




— Solid fractions


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


 




— Other


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


 




ex 1505


Refined lanolin


Manufacture from crude wool grease of heading No 1505


 




1506


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


 


 




— Solid fractions


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


 




— Other


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


 




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


 




— Solid fractions, except for that of jojoba oil


Manufacture from other materials of heading Nos 1507 to 1515


 




— Other


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


 




1516


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


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 heading Nos 1507, 1508, 1511 and 1513 may be used






 




1517


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


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 heading Nos 1507, 1508, 1511 and 1513 Nos be used






 




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:


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


 




ex 1701


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


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


 




1702


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


 


 




— Chemically pure maltose and fructose


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


 




— Other sugars in solid form, flavoured or coloured


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


 




— Other


Manufacture in which all the materials used must already be originating


 




ex 1703


Molasses resulting from the extraction or refining of sugar, flavoured or coloured


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


 




1704


Sugar confectionery (including white chocolate), not containing cocoa


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






 




Chapter 18


Cocoa and cocoa preparations


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






 




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


Manufacture from cereals of Chapter 10


 




— 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






 




1902


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


 


 




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


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


 




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


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






 




1903


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


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


 




1904


Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form 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 derivates) 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






 




1905


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


Manufacture from materials of any heading except those of Chapter 11


 




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


 




ex 2001


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


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


 




ex 2004 and ex 2005


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


 




2006


Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)


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


 




2007


Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter


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






 




ex 2008


— Nuts, not containing added sugar or spirit


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


 




— 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


 




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


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






 




2009


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


Manufacture in which:






—


all the materials used are classified 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






 




ex Chapter 21


Miscellaneous edible preparations; except for:


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


 




2101


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


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






 




2103


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. However, mustard flour or meal or prepared mustard may be used


 




— Mustard flour and meal and prepared mustard


Manufacture from materials of any heading


 




ex 2104


Soups and broths and preparations therefor


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


 




2106


Food preparations not elsewhere specified or included


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






 




ex Chapter 22


Beverages, spirits and vinegar; except for:


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






 




2202


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


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






 




2208


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


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






 




ex Chapter 23


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


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


 




ex 2301


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


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


 




ex 2303


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


Manufacture in which all the maize used must be wholly obtained


 




ex 2306


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


Manufacture in which all the olives used must be wholly obtained


 




2309


Preparations of a kind used in animal feeding


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






 




ex Chapter 24


Tobacco and manufactured tobacco substitutes; except for:


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


 




2402


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


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


 




ex 2403


Smoking tobacco


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


 




ex Chapter 25


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


 




ex 2504


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


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


 




ex 2515


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


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


 




ex 2516


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


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


 




ex 2518


Calcined dolomite


Calcination of dolomite not calcined


 




ex 2519


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


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


 




ex 2520


Plasters specially prepared for dentistry


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


 




ex 2524


Natural asbestos fibres


Manufacture from asbestos concentrate


 




ex 2525


Mica powder


Grinding of mica or mica waste


 




ex 2530


Earth colours, calcined or powdered


Calcination or grinding of earth colours


 




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


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


 




ex 2707


Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (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


 




ex 2709


Crude oils obtained from bituminous minerals


Destructive distillation of bituminous materials


 




2710


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


 




2711


Petroleum gases and other gaseous hydrocarbons


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


 




2712


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


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


 




2713


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


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


 




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


 




2715


Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)


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 Chapter 28


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


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


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




ex 2805


‘Mischmetall’


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


 




ex 2811


Sulphur trioxide


Manufacture from sulphur dioxide


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




ex 2833


Aluminium sulphate


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


 




ex 2840


Sodium perborate


Manufacture from disodium tetraborate pentahydrate


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




ex Chapter 29


Organic chemicals; except for:


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


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




ex 2901


Acyclic hydrocarbons 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 2902


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


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


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




2915


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


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


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




ex 2932


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


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




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


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




2933


Heterocyclic compounds with nitrogen hetero-atom(s) only


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


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




2934


Nucleic acids and their salts; other heterocyclic compounds


Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may 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 Chapter 30


Pharmaceutical products; except for:


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


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


 




— Other:


 


 




— — human blood


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


 




— — animal blood prepared for therapeutic or prophylactic uses


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


 




— — blood fractions other than antisera, haemoglobin, blood globulins and serum globulins


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


 




— — haemoglobin, blood globulins and serum globulins


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


 




— — other


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


 




3003 and 3004


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


 


 




— Obtained from amikacin of heading No 2941


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


 




— Other


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






 




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 classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product


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




ex 3105


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






—


sodium nitrate










—


calcium cyanamide










—


potassium sulphate










—


magnesium potassium sulphate






Manufacture in which:






—


all the materials used are classified within a heading other than that of the product. However, materials 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product




ex Chapter 32


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


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


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




ex 3201


Tannins and their salts, ethers, esters and other derivatives


Manufacture from tanning extracts of vegetable origin


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




3205


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



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


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




ex Chapter 33


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


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


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




3301


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


Manufacture from materials of any heading, including materials of a different ‘group’ (4) 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 the value of all the materials used does not exceed 40% of the ex-works price of the product




ex Chapter 34


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


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


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




ex 3403


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


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


 




3404


Artificial waxes and prepared waxes:


 


 




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


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


 




— Other


Manufacture from materials of any heading, except:






—


hydrogenated oils having the character of waxes of heading No 1516;










—


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




ex Chapter 35


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


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


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




3505


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


 


 




— Starch ethers and esters


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


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




— Other


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 40 % of the ex-works price of the product




ex 3507


Prepared enzymes not elsewhere specified or included


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


 




Chapter 36


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


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


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




ex Chapter 37


Photographic or cinematographic goods; except for:


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


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


Manufacture in which all the materials used are classified within a heading other than heading No 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product




— Other


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


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




3704


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


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


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


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


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




ex 3805


Spirits of sulphate turpentine, purified


Purification by distillation or refining of raw spirits of sulphate turpentine


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




ex 3806


Ester gums


Manufacture from resin acids


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




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




3808


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


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


 




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


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


 




3810


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


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


 




3811


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


 




— Other


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


 




3812


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


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


 




3813


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


 




3814


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


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


 




3818


Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics


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


 




3819


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


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


 




3820


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


 




3822


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


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


 




3823


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


 


 




— Industrial monocarboxylic fatty acids, acid oils from refining


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


 




— Industrial fatty alcohols


Manufacture from materials of any heading including other materials of heading No 3823


 




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:


 


 




— 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
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


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


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




— Other


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


 




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:


 


 




— Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content


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 product (5)







Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




— Other


Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product (5)



Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




ex 3907


— Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)


Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (5)



 




— Polyester


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)


 




3912


Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms


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


 




3916 to 3921


Semi-manufactures and articles of plastics; except for heading No ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:


— Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked


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




— Other:


 


 




— — Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content


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 product (5)







Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




— — Other


Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)



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


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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




ex 3920


— Ionomer sheet or film


Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium


Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




— Sheets of regenerated cellulose, polyamides or polyethylene


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 3921


Foils of plastic, metallized


Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (6)



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


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


 




ex Chapter 40


Rubber and articles thereof; except for:


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


 




ex 4001


Laminated slabs of crepe rubber for shoes


Lamination of sheets of natural rubber


 




4005


Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip


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


 




4012


Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:


 


 




— Retreaded pneumatic, solid or cushion tyres, of rubber


Retreading of used tyres


 




— Other


Manufacture from materials of any heading, except those of heading No 4011 or 4012


 




ex 4017


Articles of hard rubber


Manufacture from hard rubber


 




ex Chapter 41


Raw hides and skins (other than furskins) and leather; except for:


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


 




ex 4102


Raw skins of sheep or lambs, without wool on


Removal of wool from sheep or lamb skins, with wool on


 




4104 to 4107


Leather, without hair or wool, other than leather of heading No 4108 or 4109


Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified within a heading other than that of the product


 




4109


Patent leather and patent laminated leather; metallized leather


Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product


 




Chapter 42


Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)


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


 




ex Chapter 43


Furskins and artificial fur; manufactures thereof; except for:


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


 




ex 4302


Tanned or dressed furskins, assembled:


 


 




— Plates, crosses and similar forms


Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins


 




— Other


Manufacture from non-assembled, tanned or dressed furskins


 




4303


Articles of apparel, clothing accessories and other articles of furskin


Manufacture from non-assembled tanned or dressed furskins of heading No 4302


 




ex 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


 




ex 4403


Wood roughly squared


Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down


 




ex 4407


Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed


Planing, sanding or finger-jointing


 




ex 4408


Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed


Splicing, planing, sanding or finger-jointing


 




ex 4409


Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:


 


 




— Sanded or finger-jointed


Sanded or finger-jointed


 




— Beadings and mouldings


Beading or moulding


 




ex 4410 to ex 4413


Beadings and mouldings, including moulded skirting and other moulded boards


Beading or moulding


 




ex 4415


Packing cases, boxes, crates, drums and similar packings, of wood


Manufacture from boards not cut to size


 




ex 4416


Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood


Manufacture from riven staves, not further worked than sawn on the two principal surfaces


 




ex 4418


— Builders' joinery and carpentry of wood


Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used


 




— Beadings and mouldings


Beading or moulding


 




ex 4421


Match splints; wooden pegs or pins for footwear


Manufacture from wood of any heading except drawn wood of heading No 4409


 




ex Chapter 45


Cork and articles of cork; except for:


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


 




4503


Articles of natural cork


Manufacture from cork of heading No 4501


 




Chapter 46


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


 




Chapter 47


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


Paper and paperboard, ruled, lined or squared only


Manufacture from paper-making materials of Chapter 47


 




4816


Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes


Manufacture from paper-making materials of Chapter 47


 




4817


Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery


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






 




ex 4818


Toilet paper


Manufacture from papermaking materials of Chapter 47


 




ex 4819


Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres


Manufacture in which:






—


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










—


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






 




ex 4820


Letter pads


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


 




ex 4823


Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape


Manufacture from papermaking materials of Chapter 47


 




ex Chapter 49


Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:


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


 




4909


Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings


Manufacture from materials not classified within heading No 4909 or 4911


 




4910


Calendars of any kind, printed, including calendar blocks:


 


 




— Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard


Manufacture in which:






—


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










—


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






 




— Other


Manufacture from materials not classified in heading No 4909 or 4911


 




ex Chapter 50


Silk; except for:


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


 




ex 5003


Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed


Carding or combing of silk waste


 




5004 to ex 5006


Silk yarn and yarn spun from silk waste


Manufacture from (7):






—


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 yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




ex Chapter 51


Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:


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


 




5106 to 5110


Yarn of wool, of fine or coarse animal hair or of horsehair


Manufacture from (7):






—


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






 




5111 to 5113


Woven fabrics of wool, of fine or coarse animal hair or of horsehair:


 


 




— Incorporating rubber thread


Manufacture from single yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




ex Chapter 52


Cotton; except for:


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


 




5204 to 5207


Yarn and thread of cotton


Manufacture from (7):






—


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






 




5208 to 5212


Woven fabrics of cotton:


 


 




— Incorporating rubber thread


Manufacture from single yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




ex Chapter 53


Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:


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


 




5306 to 5308


Yarn of other vegetable textile fibres; paper yarn


Manufacture from (7):






—


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






 




5309 to 5311


Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:


 


 




— Incorporating rubber thread


Manufacture from single yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




5401 to 5406


Yarn, monofilament and thread of man-made filaments


Manufacture from (7):






—


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






 




5407 and 5408


Woven fabrics of man-made filament yarn:


 


 




— Incorporating rubber thread


Manufacture from single yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




5501 to 5507


Man-made staple fibres


Manufacture from chemical materials or textile pulp


 




5508 to 5511


Yarn and sewing thread of man-made staple fibres


Manufacture from (7):






—


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






 




5512 to 5516


Woven fabrics of man-made staple fibres:


 


 




— Incorporating rubber thread


Manufacture from single yarn (7)



 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise prepared for spinning,










—


chemical materials or textile pulp, or










—


paper




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




ex Chapter 56


Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


chemical materials or textile pulp, or










—


paper making materials






 




5602


Felt, whether or not impregnated, coated, covered or laminated:


 


 




— Needleloom felt


Manufacture from (7):






—


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






 




— Other


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres made from casein, or










—


chemical materials or textile pulp






 




5604


Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:


 


 




— Rubber thread and cord, textile covered


Manufacture from rubber thread or cord, not textile covered


 




— Other


Manufacture from (7):






—


natural fibres not carded or combed or otherwise processed for spinning,










—


chemical materials or textile pulp, or










—


paper-making materials






 




5605


Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning,










—


chemical materials or textile pulp, or










—


paper-making materials






 




5606


Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning,










—


chemical materials or textile pulp, or










—


paper-making materials






 




Chapter 57


Carpets and other textile floor coverings:


 


 




— Of needleloom felt


Manufacture from (7):






—


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






 




— Of other felt


Manufacture from (7):






—


natural fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp






 




— Other


Manufacture from (7):






—


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 yarn (7)



 




— Other


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp,




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




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


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


 




5810


Embroidery in the piece, in strips or in motifs


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






 




5901


Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations


Manufacture from yarn


 




5902


Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:


 


 




— Containing not more than 90 % by weight of textile materials


Manufacture from yarn


 




— Other


Manufacture from chemical materials or textile pulp


 




5903


Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902


Manufacture from yarn
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


 




5904


Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape


Manufacture from yarn (7)



 




5905


Textile wall coverings:


 


 




— Impregnated, coated, covered or laminated with rubber, plastics or other materials


Manufacture from yarn


 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp,




or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product


 




5906


Rubberized textile fabrics, other than those of heading No 5902:


 


 




— Knitted or crocheted fabrics


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp






 




— Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials


Manufacture from chemical materials


 




— Other


Manufacture from yarn


 




5907


Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths 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 % 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 therefor, 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


 




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 from (7):
— coir yarn,
— the following materials:
— — yarn of polytetrafluoroethylene (8),
— — yarn, multiple, of poly-amide, coated impregnated or covered with a phenolic resin,
— — yarn of synthetic textile fibres of aromatic poly-amides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
— — monofil of polytetrafluoroethylene (8)

— — yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,
— — glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8)

— — copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
— — natural fibres,
— man-made staple fibres not carded or combed or otherwise processed for spinning, or
— chemical materials or textile pulp


 




— Other


Manufacture from (7):






—


coir yarn,










—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp






 




Chapter 60


Knitted or crocheted fabrics


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp






 




Chapter 61


Articles of apparel and clothing accessories, knitted or crocheted:


 


 




— Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form


Manufacture from yarn (7)
 (9)



 




— Other


Manufacture from (7):






—


natural fibres,










—


man-made staple fibres not carded or combed or otherwise processed for spinning, or










—


chemical materials or textile pulp






 




ex Chapter 62


Articles of apparel and clothing accessories, not knitted or crocheted; except for:


Manufacture from yarn (7)
 (9)



 




ex 6202,
ex 6204,
ex 6206,
ex 6209
and
ex 6211


Women's, girls' and babies' clothing and clothing accessories for babies, embroidered


Manufacture from yarn (9)

or
Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)



 




ex 6210
and
ex 6216


Fire-resistant equipment of fabric covered with foil of aluminized polyester


Manufacture from yarn (9)

or
Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)



 




6213
and
6214


Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:


 


 




— Embroidered


Manufacture from unbleached single yarn (7)
 (9)

or
Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)



 




— Other


Manufacture from unbleached single yarn (7)
 (9)

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


 




6217


Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:


 


 




— Embroidered


Manufacture from yarn (9)

or
Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)



 




— Fire-resistant equipment of fabric covered with foil of aluminized polyester


Manufacture from yarn (9)

or
Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)



 




— 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 (9)



 




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 nonwovens


Manufacture from (7):






—


natural fibres, or










—


chemical materials or textile pulp






 




— Other:


 


 




— — Embroidered


Manufacture from unbleached single yarn (9)
 (10)

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


 




— — Other


Manufacture from unbleached single yarn (9)
 (10)



 




6305


Sacks and bags, of a kind used for the packing of goods


Manufacture from (7):






—


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 landcraft; camping goods:


 


 




— Of nonwovens


Manufacture from (7)
 (9):






—


natural fibres, or










—


chemical materials or textile pulp






 




— Other


Manufacture from unbleached single yarn (7)
 (9)



 




6307


Other made-up articles, including dress patterns


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


 




6308


Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale


Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set


 




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


 




6406


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


 




ex Chapter 65


Headgear and parts thereof, except for:


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


 




6503


Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed


Manufacture from yarn or textile fibres (9)



 




6505


Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed


Manufacture from yarn or textile fibres (9)



 




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


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


 




Chapter 67


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


 




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


 




ex 6803


Articles of slate or of agglomerated slate


Manufacture from worked slate


 




ex 6812


Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate


Manufacture from materials of any heading


 




ex 6814


Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials


Manufacture from worked mica (including agglomerated or reconstituted mica)


 




Chapter 69


Ceramic products


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


 




ex Chapter 70


Glass and glassware; except for:


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


Glass with a non-reflecting layer


Manufacture from materials of heading No 7001


 




7006


Glass of heading Nos 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials


Manufacture from materials of heading No 7001


 




7007


Safety glass, consisting of toughened (tempered) or laminated glass


Manufacture from materials of heading No 7001


 




7008


Multiple-walled insulating units of glass


Manufacture from materials of heading No 7001


 




7009


Glass mirrors, whether or not framed, including rear-view mirrors


Manufacture from materials of heading No 7001


 




7010


Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass


Manufacture in which all the materials used are classified within a heading other than that of the product
or
Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product


 




7013


Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)


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


 




ex 7019


Articles (other than yarn) of glass fibres


Manufacture from:






—


uncoloured slivers, rovings, yarn or chopped strands, or










—


glass wool






 




ex Chapter 71


Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:


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


 




ex 7101


Natural or cultured pearls, graded and temporarily strung for convenience of transport


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


 




ex 7102,
ex 7103
and
ex 7104


Worked precious or semi-precious stones (natural, synthetic or reconstructed)


Manufacture from unworked precious or semi-precious stones


 




7106,
7108
and
7110


Precious metals:


 


 




— Unwrought


Manufacture from materials not classified within heading Nos 7106, 7108 or 7110
or
Electrolytic, thermal or chemical separation of precious metals of heading Nos 7106, 7108 or 7110
or
Alloying of precious metals of heading Nos 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 jewellery


Manufacture in which all the materials used are classified within a heading other than that of the product
or
Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product


 




ex Chapter 72


Iron and steel; except for:


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


 




7207


Semi-finished products of iron or non-alloy steel


Manufacture from materials of heading Nos 7201, 7202, 7203, 7204 or 7205


 




7208 to 7216


Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel


Manufacture from ingots or other primary forms of heading No 7206


 




7217


Wire of iron or non-alloy steel


Manufacture from semi-finished materials of heading No 7207


 




ex 7218,
7219
to
7222


Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel


Manufacture from ingots or other primary forms of heading No 7218


 




7223


Wire of stainless steel


Manufacture from semi-finished materials of heading No 7218


 




ex 7224,
7225
to
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


Manufacture from ingots or other primary forms of heading Nos 7206, 7218 or 7224


 




7229


Wire of other alloy steel


Manufacture from semi-finished materials of heading No 7224


 




ex Chapter 73


Articles of iron or steel; except for:


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


 




ex 7301


Sheet piling


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), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails


Manufacture from materials of heading No 7206


 




7304,
7305
and
7306


Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel


Manufacture from materials of heading Nos 7206, 7207, 7218 or 7224


 




ex 7307


Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts


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


 




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 frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel


Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used


 




ex 7315


Skid chain


Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product


 




ex Chapter 74


Copper and articles thereof; 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 50 % of the ex-works price of the product






 




7401


Copper mattes; cement copper (precipitated copper)


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


 




7402


Unrefined copper; copper anodes for electrolytic refining


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


 




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


 




— Copper alloys and refined copper containing other elements


Manufacture from refined copper, unwrought, or waste and scrap of copper


 




7404


Copper waste and scrap


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


 




7405


Master alloys of copper


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


 




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;










—


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






 




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:


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






 




7601


Unwrought aluminium


Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium


 




7602


Aluminium waste or scrap


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


 




ex 7616


Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium


Manufacture in which:






—


all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;










—


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






 




Chapter 77


Reserved for possible future use in HS


 


 




ex Chapter 78


Lead and articles thereof; 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 50 % of the ex-works price of the product






 




7801


Unwrought lead:


 


 




— Refined lead


Manufacture from ‘bullion’ or ‘work’ lead


 




— Other


Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used


 




7802


Lead waste and scrap


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


 




ex Chapter 79


Zinc and articles thereof; 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 50 % of the ex-works price of the product






 




7901


Unwrought zinc


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


 




7902


Zinc waste and scrap


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


 




ex Chapter 80


Tin and articles thereof; 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 50 % of the ex-works price of the product






 




8001


Unwrought tin


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


 




8002
and
8007


Tin waste and scrap; other articles of tin


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


 




Chapter 81


Other base metals; cermets; articles thereof:


 


 




— Other base metals, wrought; articles thereof


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


 




— Other


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


 




ex Chapter 82


Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:


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


 




8206


Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale


Manufacture in which all the materials used are classified 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


 




8207


Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools


Manufacture in which:






—


all the materials used are classified 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






 




8208


Knives and cutting blades, for machines or for mechanical appliances


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






 




ex 8211


Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208


Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used


 




8214


Other articles of cutlery (for example, hair clippers, 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 that of the product. However, handles of base metal may be used


 




8215


Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware


Manufacture in which all the materials used are classified 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:


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


 




ex 8302


Other mountings, fittings and similar articles suitable for buildings, and automatic door closers


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


 




ex 8306


Statuettes and other ornaments, of base metal


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


 




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;










—


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 product (11)



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




8402


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


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


 




8407


Spark-ignition reciprocating or rotary internal combustion piston engines


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


 




8408


Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)


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


 




8409


Parts suitable for use solely or principally with the engines of heading No 8407 or 8408


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


 




8411


Turbo-jets, turbo propellers and other gas turbines


Manufacture in which:






—


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










—


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




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


 




ex 8413


Rotary positive displacement pumps


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




ex 8414


Industrial fans, blowers and the like


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




8415


Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated


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


 




8418


Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415


Manufacture in which:






—


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 25 % of the ex-works price of the product




ex 8419


Machines for wood, paper pulp and paperboard industries


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 30% of the ex-works price of the product




8420


Calendering or other rolling machines, other than for metals or glass, and cylinders therefor


Manufacture:






—


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










—


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 30% of the ex-works price of the product




8423


Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds


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




8425 to 8428


Lifting, handling, loading or unloading machinery


Manufacture:






—


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










—


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 30% 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:


 


 




— Road rollers


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


 




— Other


Manufacture:






—


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










—


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 30 % of the ex-works price of the product




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


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 30 % of the ex-works price of the product




ex 8431


Parts suitable for use solely or principally with road rollers


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


 




8439


Machinery for making pulp of fibrous cellulose material or for making or finishing paper or paperboard


Manufacture:






—


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










—


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 30 % of the ex-works price of the product




8441


Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds


Manufacture:






—


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










—


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 30 % of the ex-works price of the product




8444 to 8447


Machines of these headings for use in the textile industry


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


 




ex 8448


Auxiliary machinery for use with machines of headings Nos 8444 and 8445


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


 




8452


Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:


 


 




— Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor


Manufacture:






—


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










—


where the value of all 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






 




— Other


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


 




8456 to 8466


Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466


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


 




8469 to 8472


Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)


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


 




8480


Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics


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


 




8482


Ball or roller bearings


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




8484


Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals


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


 




8485


Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter


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


 




ex Chapter 85


Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:


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)


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 30 % of the ex-works price of the product




8502


Electric generating sets and rotary converters


Manufacture:






—


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










—


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 30 % of the ex-works price of the product




ex 8504


Power supply units for automatic data-processing machines


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


 




ex 8518


Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




8519


Turntables (record-decks), record-players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording device


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






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




8520


Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






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




8521


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 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 30 % of the ex-works price of the product




8522


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


 




8523


Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37


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


 




8524


Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:


 


 




— Matrices and masters for the production of records


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


 




— Other


Manufacture:






—


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










—


where, 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




8525


Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders


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




8526


Radar apparatus, radio navigational aid apparatus and radio remote control apparatus


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




8527


Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




8528


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




8529


Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:


 


 




— Suitable for use solely or principally with video recording or reproducing apparatus


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


 




— Other


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product




8535
and
8536


Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits


Manufacture:






—


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










—


where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10% of the ex-works price of the product






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




8537


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


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 the value of all the materials used does not exceed 30% of the ex-works price of the product




ex 8541


Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips


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




8542


Electronic integrated circuits and microassemblies


Manufacture:






—


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










—


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 25 % of the ex-works price of the product




8544


Insulated (including enamelled or anodized) 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 40 % of the ex-works price of the product


 




8545


Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes


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


 




8546


Electrical insulators of any material


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


 




8547


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


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


 




8548


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


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


 




ex Chapter 86


Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling 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


 




8608


Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing


Manufacture in which:






—


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


 




8709


Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles


Manufacture in which:






—


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




8710


Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles


Manufacture in which:






—


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










—


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




8711


Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:


 


 




— With reciprocating internal combustion piston engine of a cylinder capacity:


 


 




— — ot exceeding 50 cc


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 20 % of the ex-works price of the product




— — exceeding 50 cc


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




— Other


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






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




ex 8712


Bicycles without ball bearings


Manufacture from materials not classified in heading No 8714


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




8715


Baby carriages and parts thereof


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




8716


Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof


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 88


Aircraft, spacecraft, and 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 the value of all the materials used does not exceed 40 % of the ex-works price of the product




ex 8804


Rotochutes


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


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




ex Chapter 90


Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; 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




9001


Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked


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


 




9002


Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked


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


 




9004


Spectacles, goggles and the like, corrective, protective or other


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


 




ex 9005


Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor


Manufacture in which:






—


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 30 % of the ex-works price of the product




ex 9006


Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs


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 30 % of the ex-works price of the product




9007


Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus


Manufacture in which:






—


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










—


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 30% of the ex-works price of the product




9011


Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection


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 30% of the ex-works price of the product




ex 9014


Other navigational instruments and appliances


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


 




9015


Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders


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


 




9016


Balances of a sensitivity of 5 cg or better, with or without weights


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


 




9017


Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter


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


 




9018


Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:


 


 




— Dentists' chairs incorporating dental appliances or dentists' spittoons


Manufacture from materials of any heading, including other materials of heading No 9018


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




— Other


Manufacture in which:






—


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




9019


Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus


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




9020


Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters


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




9024


Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)


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


 




9025


Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments


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


 




9026


Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos 9014, 9015, 9028 or 9032


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


 




9027


Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes


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


 




9028


Gas, liquid or electricity supply or production meters, including calibrating meters therefor:


 


 




— Parts and accessories


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


 




— Other


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






Manufacture in which the value of all the materials used does not exceed 30 %.of the ex-works price of the product




9029


Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes


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


 




9030


Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations


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


 




9031


Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors


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


 




9032


Automatic regulating or controlling instruments and apparatus


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


 




9033


Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90


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


 




ex Chapter 91


Clocks and watches and parts thereof; except for:


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


 




9105


Other clocks


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






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




9109


Clock movements, complete and assembled


Manufacture:






—


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










—


where the value of all the non-originating materials used does not exceed the value of the originating materials used






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




9110


Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements


Manufacture:






—


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










—


where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product






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




9111


Watch cases and parts thereof


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




9112


Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof


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




9113


Watch straps, watch bands and watch bracelets, and parts thereof:


 


 




— Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal


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


 




— Other


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


 




Chapter 92


Musical instruments; parts and accessories of such articles


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


 




Chapter 93


Arms and ammunition; parts and accessories thereof


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


 




ex Chapter 94


Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:


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




ex 9401
and
ex 9403


Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less


Manufacture in which all the materials used are classified 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






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




9405


Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included


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


 




9406


Prefabricated buildings


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


 




ex Chapter 95


Toys, games and sports requisites; parts and accessories thereof; except for:


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


 




9503


Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds


Manufacture in which:






—


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










—


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






 




ex 9506


Golf clubs and parts thereof


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


 




ex Chapter 96


Miscellaneous manufactured articles; except for:


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


 




ex 9603


Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops


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


 




9605


Travel sets for personal toilet, sewing or shoe or clothes cleaning


Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set


 




9606


Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks


Manufacture in which:






—


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










—


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






 




9612


Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes


Manufacture in which:






—


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










—


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






 




ex 9613


Lighters with piezo-igniter


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 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


 






(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.

(3)  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.

(4)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.

(5)  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.

(6)  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.

(7)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(8)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in papermaking machinery.

(9)  See Introductory Note 6.

(10)  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.

(11)  This rule shall apply until 31 December 1998.


ANNEX III
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.


















ANNEX IV
INVOICE DECLARATION










PROTOCOL 4
concerning the special provisions applicable to imports of certain agricultural products other than those listed in Protocol 1
Article 1
The Community shall grant to products originating in and coming from the Faeroes 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


0


20




0206 80 99


Edible offal of sheep and goats, fresh or chilled


0




0206 90 99


Edible offal of sheep and goats, frozen


0




0210 90 11


Meat of sheep or goats, salted, in brine, dried or smoked, with bone in


0




0210 90 19


Meat of sheep or goats, salted, in brine, dried or smoked, boneless


0




0210 90 60


Edible meat offal of sheep or goats, salted, in brine, dried or smoked


0




ex 1601


Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:


 










—


Of sheep and goats






0




ex 1602


Other prepared or preserved meat, meat offal or blood:


 










—


Of sheep and goats






0




ex 2309 90 10
ex 2309 90 31
ex 2309 90 41


Fish feed


0


5000




Article 2
The Faeroes shall grant freedom from tariffs and duties to goods of Community origin, falling within Chapters 1 to 24 in the Harmonized System, with the following exceptions:






CN code


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


Milk and cream, not concentrated nor containing added sugar or other sweetening matter




0402


Milk and cream, concentrated or containing added sugar or other sweetening matter




0403


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











PROTOCOL 5
on mutual assistance between administrative authorities in customs matters
Article 1
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.
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.




Article 5
Delivery/notification
At the request of the applicant authority, the requested authority shall, in acordance 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.
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 Faeroes 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.
Article 10
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 11
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.
Article 13
Application
1.   The application of this Protocol shall be entrusted to the central customs authorities of the Faeroes 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 European 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 Faeroes 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.



JOINT DECLARATION
concerning the review of the Agreement in keeping with the development of EC-EFTA 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 Faeroes in areas covered by this Agreement, the Community will, on request from the Faeroes, consider in a positive spirit, case-by-case, to what extent and on what basis corresponding concessions could be offered to the Faeroes.
If agreements or arrangements are concluded between the Faeroes and the Member States of EFTA whereby the Faeroes grant concessions to EFTA countries going beyond those granted to the Community in areas covered by this Agreement, the Faeroes will, on 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 ISSUED WITHIN THE FRAMEWORK OF THE INITIAL AGREEMENT SIGNED ON 2 DECEMBER 1991








1.


Until 31 December 1997, the competent customs authorities of the Community and of the Faeroes shall accept as valid proof of origin within the meaning of Protocol 3:






(i)


EUR.1 movement certificates, endorsed beforehand with the stamp of the competent customs office of the exporting State;










(ii)


EUR.1 movement certificates, 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 Faeroes 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.




III.   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 Faeroes 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 abovementioned products.




IV.   REPUBLIC OF SAN MARINO








1.


Products originating in the Republic of San Marino shall be accepted by the Faeroes 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 abovementioned 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 pursuant to the arrangements set out in Article 29, or pursuant to Article 30, may be limited to one of its regions by virtue of Community rules.



DECLARATION BY DENMARK AND THE FAEROES
concerning Article 36 of the Agreement
In accordance with Article 36 of the Agreement, the Community will, at the request of the Faeroes, consider improving the access possibilities for specific products.
It is the view of the Faeroes that this Article needs a qualification to serve its purpose for a progressive development of trade between the parties and the Faeroes therefore appeals to the Community to undertake serious consideration of access possibilities when quotas and ceilings of such products are proved to be exhausted.