Proposal for a COUNCIL DECISION concerning the conclusion by the European Community of a Euro- Mediterranean Interim Association Agreement on trade and cooperation between the European Community and the PLO for the benefit of the Palestinian Authority of the West Bank and the Gaza Strip
Date: 1997-02-05
Institutions: European Commission
Subjects: Palestine question, association agreement (EU), cooperation policy, development aid, free-trade area

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 05.02.1997 
COM(97) 51 final 

97/0036 (AVC) 

Proposal for a 

COUNCIL DECISION 

concerning the conclusion by the European Community of a 
Euro-Mediterranean Interim Association Agreement on trade and cooperation 
between the European Community and the PLO 
for the benefit  of the Palestinian Authority 
of the West Bank and the Gaza Strip 

(presented by the Commission) 

EXPLANATORY  MEMORANDUM 

In line with the directives adopted by the Council of the European Union on  1st 
October  1996, the Commission initiated negotiations aimed at the conclusion of the 
first agreement between the European Community and the Palestine Liberation 
Organisation, for the benefit  of the Palestinian Authority of the West Bank and 
Gaza Strip.  After  formal negotiations, and extensive technical contacts, the 
Commission was able to conclude the negotiations following  consultation with the 
Committee established by the Council.  The agreement was initialled by the 
Commission and the PLO on  10th December  1996. 

The Palestinians are full participants in the Euro-Mediterranean  Partnership 
launched at Barcelona in November  1995.  The Palestinian Authority has therefore 
been fully involved in discussions with the EU and with its Mediterranean  partners 
intended to result in a Euro-Mediterranean free trade area.  The Palestinian 
Authority has participated  in all activities undertaken to follow up the three 
chapters of the Barcelona Declaration.  The agreement will serve to consolidate ties 
between the Palestinians and the European Union. 

The agreement  has fully  respected the terms of the Israeli-Palestinian  Interim 
Agreement  of 28th September  1995 on the West Bank and Gaza Strip.  Since, 
under the terms of that Agreement, the PLO may conclude international 
agreements for the benefit  of the Palestinian Authority only in certain areas, the 
agreement  covers only matters of trade and cooperation falling under  Community 
competence. 

The agreement will be concluded for an interim period of five years.  No later than 
4th May  1999 negotiations shall commence with a view to concluding a Euro-
Mediterranean  Association Agreement  (until such an agreement  is concluded, the 
present agreement  shall remain in force).  According to the Declaration of 
Principles of  13th September  1993, this is the point by which the Government  of 
Israel and the PLO should have settled on the final status of the Palestinian 
autonomy, and is therefore the earliest point by which it will be known whether the 
Palestinians will have the possibility of concluding an agreement  in areas more 
extensive than the ones so far laid down. 

The main consequence of the agreement is the confirmation  of a free trade area 
between the EC and the West Bank and Gaza Strip, in accordance with WTO 
rules.  The agreement commits the parties to the progressive establishment  of a 
free trade area over a transitional period not extending beyond  2001, in  conformity 
with the GATT. 

Although flows have in practice been small, in fact trade between the EU and the 
West Bank and Gaza Strip has been free for a considerable period.  According to 
Council Regulation  1134/91, the Community has granted free access to 
Community markets for industrial goods produced in the West Bank and Gaza 
Strip.  Under  1134/91,  1981/94 and 539/96, twenty-two Palestinian  agricultural 
products have enjoyed  similarly free access to Community markets (within 
reference  quantities, or, in some cases, tariff quotas), and on processed  agricultural 

/ o. 

goods,  only  the  agricultural  portion  of  duty  has  been  levied.  Since  Israel  has 
completed  free  trade  arrangements  with  the  Community,  by  virtue  of  its 
Association  Agreement  with  the European  Communities,  and  since the  Economic 
Protocol  to  the  Interim  Agreement  lays  down' that  for  the  majority  of  products 
Israel and the Palestinian Authority will maintain the same import policy,  it follows 
that trade between  the EU  and the West Bank and Gaza  Strip is already  free.  The 
agreement  would  contractual se  this  situation  between  the  Community  and  the 
Palestinians. 

The importance of the agreement is that it confirms the commitment  of both parties 
to free trade, in the  spirit  of the Euro-Mediterranean Partnership  and  according  to 
WTO  rules.  While  the Palestinian  Authority  has  exercised  its right to  levy  higher 
charges  than  Israel  on  a range  of  industrial  products,  it  has  done  so  on  only  six 
industrial  products,  moreover,  these  charges  shall  be  gradually  abolished  so  that 
five  years  after  the  date  of  entry  into  force  of  the  agreement  these  charges  shall 
have  disappeared.  Charges  are to  be  levied  by  the  Palestinian  Authority  on  only 
four  processed  agricultural  products,  but  on  all  other  products,  industrial  or 
agricultural,  no charges are levied by the Palestinian  Authority on imports from the 
EU. 

As  far  as  Community  charges  on  agricultural  and fishery  products  are  concerned, 
the  agreement  stipulates  that  both  parties  shall  examine  the  situation  in  order  to 
determine  the  measures  to  be  applied  from  1st  January  2000,  in  the  interest  of a 
greater  liberalisation  of  trade  in  agricultural  and fishery  products.  The  agreement 
furthermore  leaves  open  the  possibility  of  the  parties  granting  each  other  further 
concessions  on a product-by-product  basis during the life of the agreement. 

The  Community  already  provides  an  extensive  programme  of  support  for  the 
development  of the  West  Bank  and  Gaza  Strip.  The  Agreement  confirms  that  a 
financial  cooperation  package  shall be made  available to  the Palestinian' Authority, 
The  Budgetary  Authority  will  allocate  specific  annual  amounts  within  the  annual 
budgetary exercise for Community operations connected  with the peace  agreement 
between  Israel  and  the  Palestine  Liberation  Organisation  and  by  the  internal 
procedure  governed  by  Council  Regulation No.  1488/96  concerning  participation 
in  the  MEDA  programme.  Further,  the  Agreement  details  the  areas  in  which 
economic  cooperation  may  take  place  between  the  Palestinian  Authority  and  the 
Community. 

The  Agreement  contains  provisions  that  the  Parties  undertake  to  impose  no 
restrictions  on  current  payments  or  capital  relating  to  direct  investments  in  the 
West  Bank  and  Gaza  Strip,  while  both  parties  will  seek  to  protect  intellectual 
property and to ensure fair competition. 

The Agreement  also contains provision for cooperation on audiovisual  and cultural 
matters, and in the areas of information  and communication. 

A  Joint  Committee  for  European  Community-Palestinian  trade  and  cooperation 
will be established to supervise the implementation  of the Agreement. 

/  b 

The  Commission  considers  the  outcome  of  the  negotiations  to  be  satisfactory  to 
both parties and requests the Council  to approve the results of the negotiations and 
to  initiate  the  procedure  for  signing  the  agreement.  The  Commission  is  also 
presenting  a  proposal  for  a  decision  that  will  allow  the  Council  and  the 
Commission  to  launch the procedure  for the  conclusion  of  the  Agreement  once  it 
has been signed. 

/  c 

Proposition de 

DECISION DU CONSEIL 

concerning the conclusion by the European Community  of a 

Euro-Mediterranean  Interim Association Agreement on trade and  cooperation 

between the European Community  and the PLO 

for the benefit  of the Palestinian  Authority 

of the West Bank and the Gaza Strip 

THE COUNCIL  OF THE EUROPEAN  UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article  113 and  Article  130y,  in conjunction  with the  first  sentence  of  Article  228(2) 
and the second  subparagraph of Article 228(3) thereof, 

Having regard to the proposal of the Commission, 

Having regard to the Assent of the European  Parliament, 

Whereas,  under  Article  130u  of  the  Treaty,  Community  Policy  in  the  sphere  of 
development  cooperation  should  foster 
the  sustainable  economic  and  social 
development  of  the  developing  countries,  their  smooth  and  gradual  integration  into 
the world economy  and the campaign against poverty  in those countries, 

Whereas  the  present  agreement  on  trade  and  cooperation  between  the  European 
Community,  of the  one part,  and the  PLO for  the benefit  of the  Palestinian  Authority 
of the West Bank  and the Gaza Strip, of the other part, signed  in  ... on ..., will  serve to 
consolidate  ties between the Palestinians and the European  Union  in the framework  of 
the  Euro-Mediterranean  partnership  and  pave  the  way  for  the  commencement  of 
negotiations  with a view to concluding a Euro-Mediterranean  Association  Agreement. 

HAS DECIDED  AS FOLLOWS, 

IJL 

Article 1 

The  Euro-Mediterranean  Interim  Association  Agreement  on  trade  and  cooperation 
between the European Community, of the one part, and the PLO for  the benefit  of the 
Palestinian Authority  of the West Bank and the Gaza Strip, of the other part,  together 
with  its  Annexes,  Protocols,  the  Exchange  of  Letters  and  Declarations,  is  hereby 
approved on behalf of the European  Community. 

The texts of the acts referred to in the first paragraph are attached to this Decision. 

Article 2 

The  President  of  the  Council  shall  give the notification  provided  for  in  Article  75  of 
the Interim Agreement on behalf of the European  Community. 

Done at Brussels, 

For the Council 

The President 

/C 

EURO-MEDITERRANEAN  INTERIM  ASSOCIATION 
AGREEMENT 

ON TRADE AND  COOPERATION 

BETWEEN THE EUROPEAN  COMMUNITIES 

AND THE P.L.O. 
FOR THE BENEFIT OF 
THE PALESTINIAN  AUTHORITY 
OF THE WEST BANK AND GAZA STRIP 

The EUROPEAN  COMMUNITY  and the EUROPEAN  COAL AND STEEL  COMMUNITY, 

hereinafter  referred  to as "the Community", 

of the one part, 

and  the  PALESTINE  LIBERATION  ORGANISATION  (PLO)  FOR  THE  BENEFIT  OF 
THE  PALESTINIAN  AUTHORITY  OF  THE  WEST  BANK  AND  THE  GAZA  STRIP, 
hereinafter  referred  to as "the Palestinian  Authority", 

of the other part, 

CONSIDERING  the  importance  of  the  existing  links  between  the  Community,  and  the 
Palestinian  people  of  the  West  Bank  and  the  Gaza  Strip,  and  the  common  values  that  they 
share, 

CONSIDERING  that  the  Community  and  the  PLO  wish  to  strengthen  those  links  and  to 
establish  lasting relations based on partnership and  reciprocity; 

CONSIDERING  the  importance  which  the  Parties  attach  to  the  principles  of  the  United 
Nations  Charter,  particularly  the  observance  of  human  rights,  democratic  principles  and 
political  and economic freedoms  which form  the very basis of their relations, 

DESIROUS  of  strengthening  the  framework  of  relations  between  the  European  Community 
and  the  Middle  East,  and  of  regional  economic  integration  of the  Middle  Eastern  countries  as 
an objective to be achieved  as soon as conditions  permit, 

CONSIDERING  the  difference  in  economic  and  social  development  existing  between  the 
Parties  and  the  need  to  intensify  existing  efforts  to promote  economic  and  social  development 
in the West Bank and the Gaza Strip; 

DESIROUS  of  establishing  a  cooperation,  supported  by  a  regular  dialogue,  on  economic, 
cultural,  scientific  and  educational  matters  with  a  view  to  improving  mutual  knowledge  and 
understanding, 

CONSIDERING  the  commitment  of  the  Parties  to  free  trade,  and  in  particular  to  compliance 
with the provisions  of the General  Agreement on Tariffs  and Trade of  1994, 

DESIROUS  of  building  on  the  existing  autonomous  trade  arrangements  between  the  Parties 
and  placing them  on a contractual  and reciprocal  basis, 

CONVINCED  of  the  need  to  promote  the  creation  of  a  new  climate  for  their  economic 
relations  in order to improve the environment  for  investment  flows, 

CONSIDERING  the  rights  and  obligations  of  the  parties  under  the  international  agreements 
which they have  signed, 

CONVINCED that the full  participation of the Palestinian  Authority  in the  Euro-Mediterranean 
Partnership  launched  at the  Barcelona  Conference  is an  important  step  in the  normalisation  of 
relations  between  the  Parties, which  should  be reflected  in an Agreement  on  an  interim  basis at 
the present  stage, 

AWARE  of  the  major  political  significance  of  the  holding  of  Palestinian  elections  on  20 
January  1996  for  the  process  leading  to  a  permanent  settlement  based  on  Security  Council 
Resolutions  242 and 338, 

RECOGNIZING  that  the  present  Agreement  should  be  replaced  by  a  Euro-Mediterranean 
Association  Agreement  as soon as conditions  permit, 

have agreed  as  follows: 

Article 1 

1.  An  Interim  Association  on  Trade  and  Cooperation  is  hereby  established  between  the 

Community  and the Palestinian  Authority. 

2.  The aims of this Agreement are: 

to  provide  an  appropriate  framework  for  a  comprehensive  dialogue,  allowing  the 
development of close relations between the Parties; 

to establish the conditions for the progressive  liberalisation  of trade; 

to  foster  the  development  of  balanced  economic  and  social  relations  between  the 
Parties through  dialogue and  cooperation; 

to  contribute  to  the  social  and  economic  development  of  the  West  Bank  and  Gaza 
Strip; 

to  encourage  regional  cooperation  with  a  view  to  the  consolidation  of  peaceful 
coexistence and economic and political  stability; 

to promote co-operation  in other areas which are of reciprocal  interest. 

Article 2 

Relations  between  the  Parties,  as  well  as  all  the  provisions  of  the  Agreement  itself,  shall  be 
based  on  respect  of  democratic  principles  and  fundamental  human  rights  as  set  out  in  the 
universal  declaration  on  human  rights, which  guides their  internal  and  international  policy  and 
constitutes an essential  element of this  Agreement. 

TITLE I 

FREE MOVEMENT OF GOODS 

BASIC  PRINCIPLES 

Article 3 

The  Community  and  the  Palestinian  Authority  shall  establish  progressively  a  free  trade  area 
over  a  transitional  period,  not  extending  beyond  31  December  2001,  according  to  the 
modalities  set out  in this Title and  in conformity  with the provisions  of the General  Agreement 
on  Tariffs  and  Trade  of  1994  and  of  the  other  multilateral  agreements  on  trade  in  goods 
annexed  to  the  agreement  establishing  the  World  Trade  Organisation  (WTO),  hereinafter 
referred  to as the GATT. 

CHAPTER 1 

INDUSTRIAL PRODUCTS 

Article 4 

The  provisions  of this Chapter  shall  apply to products originating  in the Community  and  in the 
West  Bank  and the Gaza  Strip other than those  listed  in Annex II to the Treaty  establishing  the 
European  Community. 

Article 5 

No  new  customs  duty  on  imports,  or  any  other  charge  having  equivalent  effect,  shall  be 
introduced  on trade between the Community  and the West Bank and Gaza Strip. 

Article 6 

Imports into the  Community  of products  originating  in the  West  Bank  and the Gaza  Strip  shall 
be allowed  free  of customs  duties  and  of any other  charge  having  equivalent  effect  and  free  of 
quantitative  restrictions  and of any other measure having equivalent  effect. 

Article 7 

1.  The  provisions  of  the  present  Chapter  do  not  preclude  the  retention  by  the  Community  of 
an  agricultural  component  in  respect  of  goods  originating  in the  West  Bank  and  the  Gaza 
Strip and  listed  in Annex  1. 

The  provisions  of  Chapter  2  applicable  to  agricultural  products  shall  apply  mutatis 
mutandis to the agricultural  component. 

2.  For the products  listed  in Annex 2 originating  in the Community,  the Palestinian  Authority 
may  retain  for  the  duration  of the agreement  customs  duties  on  import  and  charges  having 
equivalent effect  not higher than those in force on  1  July  1996. 

3.  The Joint  Committee  may decide on further  concessions  which the parties  grant  each  other 

on a mutual  basis. 

Article 8 

Customs  duties  and  charges  having  equivalent  effect  applicable  on  import  into  the  West 
Bank  and  the  Gaza  Strip  of products  originating  in the  Community,  other  than  those  listed 
in Annexes 2 and 3, shall be abolished  when the agreement enters into  force. 

From  the entry  into force  of the Agreement,  for the products originating  in the  Community 
listed  in  Annex  3  imported  into  the  West  Bank  and  the  Gaza  Strip,  the  Palestinian 
Authority  may  levy  fiscal  charges  not  exceeding  25%  by  value.  These  charges  shall  be 
gradually  abolished  in accordance with the following  schedule: 

One  year  after  the  date  of entry  into  force  of this  Agreement  each  charge  shall  be  reduced 
to 90% of the basic charge. 

Two years  after  the date of entry  into force  of this Agreement  each  charge  shall  be  reduced 
to 80% of the basic charge. 

Three  years  after  the  date  of  entry  into  force  of  this  Agreement  each  charge  shall  be 
reduced to 70% of the basic charge. 

Four years after  the date of entry  into force  of this Agreement  each  charge  shall  be reduced 
to 60% of the basic charge. 

Five  years  after  the  date  of  entry  into  force  of  this  Agreement  each  charge  shall  be 
abolished. 

In the event of serious difficulties  for  a given  product, the schedule  referred  to  in  paragraph 
2 may be reviewed  by the Joint Committee by common  accord, on the  understanding  that  it 
may  not  be  suspended  beyond  the  maximum  transitional  period  of  five  years.  If  the  Joint 
Committee  has  not  taken  a  decision  within  thirty  days  of  its  application  to  review  the 
schedule,  the  Palestinian  Authority  may  suspend  the  schedule  provisionally  for  a  period 
which  may  not exceed  one year. 

4. 

If  the  charge  is  reduced  erga  omnes,  the  reduced  charge  shall  replace  the  basic  charge 
described  in paragraph  3 from  the date on which the reduction  is applied. 

5.  The Palestinian  Authority shall notify  the Community of its basic duties  andxharges. 

Article 9 

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

Article  10 

1.  By  way  of  derogation  from  the  provisions  of  Articles  5  and  8,  the  Palestinian  Authority 
may  take  exceptional  measures  of  limited  duration  to  introduce,  increase  or  re-introduce 
customs duties. 

2.  Such  measures  may only  apply to  infant  industries  and  to  sectors  undergoing  restructuring 
or experiencing  serious difficulties,  particularly  where those difficulties  entail  severe  social 
problems. 

3.  Customs  duties  on  import  into the West Bank  and the Gaza  Strip of products  originating  in 
the  Community  that  are  introduced  by  such  exceptional  measures  may  not  exceed  25% by 
value,  and  must  retain  a  preferential  margin  for  products  originating  in  the  Community. 
The total value of imports of the products  subjected  to such  measures  may  not exceed  15% 
of total  imports of industrial  products  originating  in the Community  during the  last year  for 
which  statistics are available. 

4.  Such  measures  shall  be  applied  for  no  longer  than  five  years,  except  where  a  longer 

duration  is authorized  by the Joint Committee. 

5.  The  Palestinian  Authority  shall  inform  the Joint  Committee  of any exceptional  measures  it 
intends  to  adopt  and,  at  the  Community's  request,  consultations  shall  be  held  on  the 
measures  and  sectors  concerned  before  they  are  implemented.  When  adopting  such 
measures,  the  Palestinian  Authority  shall  provide  the  Committee  with  a  schedule  for  the 
abolition  of  the  customs  duties  introduced  pursuant  to  this  Article.  Such  schedules  shall 
provide  for  the phasing out of the duties concerned  by equal  annual  instalments,  starting  no 
later  than  the  end  of  the  second  year  following  their  introduction.  The  Joint  Committee 
may decide on a different  schedule. 

CHAPTER 2 

AGRICULTURAL  AND FISHERY  PRODUCTS 

Article 11 

The provisions of the present Chapter shall apply to products originating  in the Community  and 
the  West  Bank  and  the  Gaza  Strip  and  listed  in  Annex  II  to  the  Treaty  establishing  the 
European  Community. 

Article 12 

The  Community  and  the  Palestinian  Authority  shall  progressively  establish  a  greater 
liberalization  of their trade  in agricultural and fishery  products of interest to both Parties. 

Article  13 

1.  Agricultural  products  originating  in  the  West  Bank  and  the  Gaza  Strip  listed  in  Protocol 
No.  1 on  importation  into  the  Community  shall  be  subject  to  the  arrangements  set  out  in 
that  Protocol. 

2.  Agricultural  products  originating  in the Community  listed  in Protocol  No. 2 on  importation 
into  the  West  Bank  and  the  Gaza  Strip  shall  be  subject  to the  arrangements  set  out  in  that 
Protocol. 

Article  14 

1.  From  1 January  1999,  the  Community  and  the  Palestinian  Authority  shall  examine  the 
situation  in  order  to  determine  the  measures  to  be  applied  by  the  Community  and  the 
Palestinian  Authority  from  1 January  2000,  in  accordance  with  the  objective  set  out  in 
Article  12. 

2.  Without  prejudice  to  the  provisions  of  paragraph  1 and  taking  account  of  the  volume  of 
in  agricultural  products  between  them  and  of  their  particular  sensitivity,  the 
trade 
Community  and  the Palestinian  Authority shall examine  in the Joint Committee,  product  by 
product and  on an orderly and reciprocal  basis, the possibility of granting each  other  further 
concessions. 

CHAPTER 3 

COMMON  PROVISIONS 

Article 15 

1.  No  new  quantitative  restriction  on  imports  or  measures  having  equivalent  effect  shall  be 

introduced  in trade between the Community and the West Bank and Gaza Strip. 

2.  Quantitative restrictions on  imports and measures having equivalent effect  in trade  between 
the  Community  and  the  West  Bank  and  Gaza  Strip  shall  be  abolished  from  the  entry  into 
force  of this  Agreement. 

3.  The  Community  and  the  Palestinian  Authority  shall  not  apply  to  exports  between 
themselves  either  customs  duties  or  charges  having  equivalent  effect,  or  quantitative 
restrictions or measures having equivalent  effect. 

Article 16 

1.  Products  originating  in the West Bank  and the Gaza  Strip shall  not, on  importation  into  the 
Community,  be  accorded  a treatment  more  favourable  than  that  which  the  Member  States 
apply among themselves. 

2.  Application  of  the  provisions  of  this  Agreement  shall  be  without  prejudice  to  Council 
Regulation  (EEC)  N°  1911/91  of  26  June  1991  on  the  application  of  the  provision  of 
Community  law to the Canary Islands. 

Article 17 

1.  In  the  event  of  specific  rules  being  introduced  as  a  result  of  the  implementation  of  its 
agricultural  policy  or of any  alteration  of the current  rules or  in the  event  of  any  alteration 
or  extension  of  the  provisions  relating to the  implementation  of  its  agricultural  policy,  the 
Party  concerned  may  amend  the  arrangements  resulting  from  the  Agreement  in  respect  of 
the products  concerned. 

2. 

3. 

In  such  cases  the  Party concerned  shall  inform  the Joint  Committee.  At the  request  of  the 
other  Party, the Joint Committee  shall  meet to take due account of the  interests  of the  other 
Party. 

If  the  Community  or  the  Palestinian  Authority,  in  applying  paragraph  1,  modifies  the 
arrangements  made  by this  Agreement  for  agricultural  products,  they  shall  accord  imports 
originating  in  the  other  Party  an  advantage  comparable  to  that  provided  for  in  this 
Agreement. 

4.  The application  of this Article may be the subject  of consultations  in the Joint  Committee. 

Article  18 

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

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

Article 19 

1.  The  Agreement  shall  not  preclude  the  maintenance  or  establishment  of  customs  unions, 
free  trade  areas  or  arrangements  for  frontier  trade,  except  insofar  as  they  alter  the  trade 
arrangements  provided  for  in the Agreement. 

2.  Consultation  between  the  Parties  shall  take  place  within  the  Joint  Committee  concerning 
agreements  establishing  customs  unions or  free  trade  areas  and,  where  requested,  on  other 
major  issues  related  to  their  respective  trade  policy  with  third  countries.  In  particular,  in 
the  event  of  a third  country  acceding  to the  European  Union,  such  consultation  shall  take 
place so as to ensure that account can be taken of the mutual  interests of the Parties. 

Article 20 

If one of the  Parties  finds  that  dumping  is taking  place  in trade  with  the  other  Party  within  the 
meaning  of  Article  VI  of the  GATT,  it may take  appropriate  measures  against  this  practice  in 
accordance  with  the  Agreement  on  implementation  of  Article  VI  of  the  GATT  and  with  its 
relevant  internal  legislation,  under  the  conditions  and  in  accordance  with  the  procedures  laid 
down  in Article 23. 

Article 21 

Where any  product  is being  imported  in such  increased  quantities  and  under  such  conditions  as 
to cause or threaten  to cause: 

serious  injury  to  domestic  producers  of  like  or  directly  competitive  products  in  the 
territory of one of the Parties, or 

serious disturbances  in any sector of the economy, or 

—  difficulties  which could  bring about serious deterioration  in the economic  situation  of a 

region 

the  Party  concerned  may  take  appropriate  measures  under  the  conditions  and  in  accordance 
with the  procedures  laid down  in Article 23. 

10 

Article 22 

Where compliance with the provisions of Article  15 paragraph  3 leads to: 

(i)  re-export  towards  a  third  country  against  which  the  exporting  Party  maintains,  for  the 
product  concerned,  quantitative  export  restrictions,  export  duties,  or  measures  having 

.  equivalent effect,  or 

(ii)  a serious shortage, or threat thereof, of a product essential to the exporting  Party; 

and  where  the  situations  referred  to  above  give  rise,  or  are  likely  to  give  rise  to  major 
difficulties  for  the  exporting  Party,  that  Party  may  take  appropriate  measures  under  the 
conditions  and  in accordance  with  the procedures  laid  down  in Article  23.  The  measures  shall 
be non-discriminatory  and be eliminated  when conditions no longer justify  their  maintenance. 

Article 23 

1.  In the event  of the  Community  or the  Palestinian  Authority  subjecting  imports  of  products 
liable to give rise to the difficulties  referred  to in Article 21 to an administrative  procedure, 
the  purpose  of  which  is  to  provide  rapid  information  on  the  trend  of  trade  flows,  it  shall 
inform  the other  Party. 

2. 

In  the  cases  specified  in  Articles  20,  21  and  22,  before  taking  the  measures  provided  for 
therein,  or,  as  soon  as  possible  in  cases  to  which  paragraph  3(d)  applies,  the  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 
Parties. 

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

The  safeguard  measures  shall  be notified  immediately  to the  Joint  Committee  and  shall  be 
the subject  of periodic 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  20, the  exporting  Party  shall  be  informed  of the  dumping  case  as 
soon  as the  authorities  of the  importing  Party  have  initiated  an  investigation.  When 
no  end  has  been  put  to  the  dumping  in  the  meaning  of  Article  VI  of  GATT  or  no 
other  satisfactory  solution  has  been  reached  within  thirty  days  of  the  notification 
being made, the  importing Party may adopt the appropriate  measures. 

(b)  As  regards  Article  21, 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. 

11 

If the Joint Committee or the exporting  Party has not taken  a decision  putting  an end 
to  the  difficulties  or  no  other  satisfactory  solution  has  been  reached  within  thirty 
days  of  the  matter  being  referred,  the  importing  Party  may  adopt  the  appropriate 
measures  to  remedy  the  problem.  These  measures  must  not  exceed  the  scope  of 
what  is necessary to remedy the difficulties  which  have arisen. 

(c)  As  regards  Article  22, the  difficulties  arising  from  the  situations  referred  to  in  that 

Article shall be referred  for examination  to the Joint Committee. 

The  Committee  may take  any  decision  needed  to put an  end  to the  difficulties.  If  it 
has not taken  such a decision  within thirty days of the matter  being referred  to  it, the 
exporting  Party  may  apply  appropriate  measures  on  the  exportation  of  the  product 
concerned. 

(d)  Where exceptional  circumstances  requiring  immediate action  make  prior  information 
or  examination,  as  the  case  may  be,  impossible,  the  Party  concerned  may,  in  the 
situations  specified  in  Articles  20,  21  and  22  apply  forthwith  such  precautionary 
measures  as are strictly  necessary to remedy the situation,  and  shall  inform  the  other 
Party  immediately. 

Article 24 

Nothing  in  this  Agreement  shall  preclude  prohibitions  or  restrictions  on  imports,  exports  or 
goods  in transit justified  on  grounds  of public morality,  public  policy  or public  security,  of the 
protection  of  health  and  life  of  humans,  animals  or  plants,  of  the  protection  of  national 
treasures  possessing  artistic,  historic  or  archaeological  value,  of  the  protection  of  intellectual, 
industrial  and  commercial  property  or  of  regulations  concerning  gold  and  silver.  Such 
prohibitions  or restrictions  shall  not, however,  constitute  a means of arbitrary  discrimination  or 
a disguised  restriction  on trade between the Parties. 

Article 25 

The  concept  of  "originating  products"  for  the application  of the  provisions  of the  present  Title 
and  the  methods  of  administrative  cooperation  relating  to  them  are  set  out  in  Protocol  No.  3. 
The  Joint  Committee  may  decide  to  make  the  necessary  adaptations  to  this  Protocol  with  a 
view to the  implementation  of cumulatior. of origin  as agreed  in the  Declaration  adopted  at  the 
Barcelona  Conference. 

Article 26 

The  combined  nomenclature  shall  be  used  for  the  classification  of  goods  in  trade  between  the 
Parties. 

12 

PAYMENTS, CAPITAL, COMPETITION,  INTELLECTUAL  PROPERTY  AND  PUBLIC 

TITLE II 

PROCUREMENT 

CHAPTER I 

CURRENT PAYMENTS AND MOVEMENT OF CAPITAL 

Article 27 

Subject  to  the  provisions  of Article  29, the  Parties  undertake  to  impose  no  restrictions  on  any 
current  payments  for  current transactions. 

Article 28 

1.  With  regard  to  transactions  on  the  capital  account  of  balance  of  payments,  the  Parties 
undertake  to  impose  no  restrictions  on  the  movement  of  capital  relating  to  direct 
investments  in  the  West  Bank  and  Gaza  Strip  in  companies  formed  in  accordance  with 
current  laws, nor  on the  liquidation  and  repatriation  of the  yield  from  such  investments,  or 
any profit  stemming  therefrom. 

2.  The  Parties  shall  consult  each  other  with  a  view  to  facilitating  the  movement  of  capital 

between  the Community  and the West Bank and Gaza Strip. 

Article 29 

Where  one  or  more  Member  States  of  the  Community,  or  the  Palestinian  Authority,  is  in 
serious  balance  of  payments  difficulties,  or  under  threat  thereof,  the  Community  or  the 
Palestinian  Authority,  as the  case  may  be, may,  in  accordance  with  the  conditions  established 
under the General  Agreement on Tariffs  and Trade and Articles VIII and  XIV of the Articles of 
Agreement  of the International  Monetary Fund, adopt restrictions on current transactions  which 
shall  be of  limited  duration  and  may not go beyond  what  is necessary to  remedy  the  balance  of 
payments  situation.  The  Community  or  the  Palestinian  Authority,  as  the  case  may  be,  shall 
inform  the  other  Party  forthwith  and  shall  submit  to  it  as  soon  as  possible  a timetable  for  the 
elimination  of the measures  concerned. 

13 

CHAPTER II 

COMPETITION,  INTELLECTUAL  PROPERTY AND PUBLIC  PROCUREMENT 

Article 30 

1.  The  following  are  incompatible  with  the  proper  functioning  of the  Agreement,  in  so  far  as 

they may affect  trade between the Community and the Palestinian  Authority: 

(i) 

(ii) 

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; 

abuse  by  one  or  more  undertakings  of  a  dominant  position  in  the  territories  of  the 
Community  or the  West  Bank  and  the  Gaza  Strip  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.  The  Parties  shall,  as appropriate,  assess  any  practice  contrary  to the  present  Article  on  the 

basis of the criteria resulting from  the application  of Community competition  rules. 

3.  The  Joint  Committee  shall,  before  31  December  2001,  adopt  by  decision  the  necessary 

rules for the  implementation  of paragraphs  1  and 2. 

Until  these  rules  are  adopted,  the  provisions  of  the  Agreement  on  Subsidies  and 
Countervailing  Measures  shall  be  applied  as the  rules  for  the  implementation  of  paragraph 
l(iii) and the relevant parts of paragraph 2. 

4.  As  regards  the  implementation  of  paragraph  1  (iii),  the  Parties  recognise  that  the 
Palestinian  Authority  may  wish  to  use,  during  the  period  until  31  December  2001,  public 
aid to undertakings  as an instrument to tackle  its specific  development  problems. 

5.  Each  Party  shall  ensure  transparency  in  the  area  of  public  aid,  inter  alia  by  reporting 
annually  to the other  Party on  the total  amount  and the distribution  of the  aid  given  and  by 
providing,  upon  request,  information  on aid  schemes.  Upon  request  by one  Party, the  other 
Party shall  provide  information  on particular  individual  cases of public aid. 

6.  With  regard to. products referred  to in Title I, Chapter 2: 

paragraph  l(iii) does not apply; 

any  practices  contrary  to  paragraph  l(i)  shall  be  assessed  according  to  the  criteria 
established  by  the  Community  on  the  basis  of  Articles  42  and  43  of  the  Treaty 
establishing  the  European  Community  and  in particular  those  established  in  Council 
Regulation  No. 26/62. 

14 

7. 

If  the  Community  or  the  Palestinian  Authority  considers  that  a  particular  practice  is 
incompatible with the terms of the first paragraph  of this Article, and: 

is not adequately dealt with  under the implementing rules referred  to in paragraph  3, or 

in  the  absence  of  such  rules,  and  if  such  practice  causes  or  threatens  to  cause  serious 
prejudice  to  the  interest  of  the  other  Party  or  material  injury  to  its  domestic  industry, 
including  its services  industry, 

it  may  take  appropriate  measures  after  consultation  within  the  Joint  Committee  or  after 
thirty working days following  referral  for  such  consultation. 

With  reference  to  practices  incompatible  with  paragraph  l(iii)  of  the  present  Article,  such 
appropriate  measures,  when  the  GATT  is  applicable  to  them,  may  only  be  adopted  in 
accordance  with  the procedures and under the conditions  laid down  by the GATT or by any 
other relevant  instrument negotiated  under its auspices and applicable  between  the Parties. 

8.  Notwithstanding  any provisions to the contrary  adopted  in conformity  with  paragraph  3, the 
Parties  shall  exchange  information  taking  into  account  the  limitations  imposed  by  the 
requirements  of professional  and business  secrecy. 

Article 31 

The  Member  States  and  the  Palestinian  Authority  shall  progressively  adjust,  without  prejudice 
to  their  commitments  to  the  GATT  where  appropriate,  any. State  monopolies  of  a  commercial 
character,  so  as  to  ensure  that,  by  31  December  2001,  no  discrimination  regarding  the 
conditions  under  which  goods  are  procured  and  marketed  exists  between  nationals  of  the 
Member  States  and  the  Palestinian  people  of  the  West  Bank  and  Gaza  Strip.  The  Joint 
Committee  will  be  informed  about the measures adopted to implement this  objective. 

Article 32 

With  regard  to public enterprises  and enterprises to which  special  or exclusive  rights have  been 
granted,  the  Joint  Committee  shall  ensure  that  by  31  December  2001  there  is  neither  enacted 
nor  maintained  any  measure  distorting  trade  between  the  Community  and  the  Palestinian 
Authority  contrary  to the Parties'  interests.  This provision  should  not obstruct  the  performance 
in  law or  in fact  of the particular tasks assigned to those undertakings. 

Article 33 

1.  The  Parties  shall  grant  and  ensure  adequate  and  effective  protection  of  intellectual, 
industrial  and  commercial  property  rights  in  accordance  with  the  highest  international 
standards,  including effective  means of enforcing  such rights. 

2.  The  implementation  of this Article  shall  be regularly  reviewed  by the  Parties.  If  problems 
in  the  area  of  intellectual,  industrial  and  commercial  property  affecting  trading  conditions 
were  to  occur,  urgent  consultations  shall  be  undertaken  within  the  framework  of  the  Joint 
Committee,  at  the  request  of  either  Party,  with  a  view  to  reaching  mutually  satisfactory 
solutions. 

15 

Article 34 

1.  The  Parties  agree  on  the  objective  of  reciprocal  and  gradual  liberalisation  of  public 

procurement  contracts. 

2.  The Joint Committee  shall take the necessary measures to implement  paragraph  1. 

16 

TITLE III 

ECONOMIC  COOPERATION 
AND SOCIAL  DEVELOPMENT 

Article 35 

Objectives 

1.  The  Parties  undertake  to  intensify  economic  cooperation  in  their  mutual  interest  and  in 

accordance with the overall objectives  of the Agreement. 

2.  The  aim  of  cooperation  shall  be  to  support  the  Palestinian  Authority's  own  efforts  to 

achieve  sustainable economic and social  development. 

Article 36 

Scope 

1.  Cooperation  shall  focus  primarily  on  sectors  suffering  from  internal  difficulties  or  affected 
by  the  overall  process  of  liberalisation  of  the  economy  of  the  West  Bank  and  the  Gaza 
Strip,  and  in  particular  by the  liberalisation  of trade  between  the  West  Bank  and  the  Gaza 
Strip and the  Community. 

2.  Similarly, cooperation  shall  focus  on areas  likely to bring the economies  of the  Community 
and  the  West  Bank  and  Gaza  Strip  closer  together,  particularly  those  which  will  generate 
sustainable  growth  and  employment. 

3.  Cooperation  shall  encourage  the  implementation  of  measures  designed  to  develop  intra-

regional  cooperation. 

4.  Conservation  of the  environment  and  ecological  balance  shall  be taken  into  account  in  the 
implementation  of the various sectors of economic cooperation  to which  it is relevant. 

5.  The  Parties  may  agree  to extend  the  economic  cooperation  to other  sectors  not  covered  by 

the provisions of this Title. 

Article 37 

Methods and  Modalities 

Economic  cooperation  shall  be implemented  in particular by: 

(a)  a  regular  economic  dialogue  between  the  Parties,  which  covers  all  areas  of  macro-
economic  policy  and  in particular  budgetary  policy, the  balance  of payments  and  monetary 
policy; 

(b)  regular  exchange  of  information  and  ideas  in  every  sector  of  cooperation 

including 

meetings  of officials  and experts; 

17 

(c)  transfer  of advice, expertise and training; 

(d)  implementation  of joint actions such as seminars and workshops; 

(e)  technical, administrative and regulatory assistance; 

(f)  encouragement  of joint ventures; 

(g)  dissemination  of information  on cooperation. 

Article 38 

Industrial  Cooperation 

The main aim will  be to: 

support  the  Palestinian  Authority,  in  its efforts  to modernise  and  diversify  industry  and,  in 
particular, 
industrial 
development; 

to  create  an  environment  favourable 

to  private  sector  and 

- 

foster  co-operation  between the two parties' economic operators; 

foster  cooperation  regarding  industrial  policy, competitiveness  in an open  economy  and  the 
modernisation  and development  of industry; 

support for  policies to diversify  production  and exports and external  outlets; 

-  promote research  and development,  innovation  and technology transfer  as far  as they  benefit 

industry; 

-  develop and  enhance the human resources required  by industry; 

- 

facilitate  access  to  venture  and  risk  financing  facilities  for  the  benefit  of  Palestinian 
industry. 

Article 39 

Investment  promotion  and  investment 

The  objective  of  co-operation  will  be the  creation  of  a  favourable  and  stable  environment  for 
investment  in the  West  Bank and Gaza Strip. 

Co-operation  will  take  the  form  of  promotion  of  investment.  This  will  entail  the  development 
of: 

harmonised  and  simplified  administrative  procedures; 

co-investment  machinery, especially for  SMEs of both parties; 

information  channels and means of identifying  investment  opportunities; 

an environment  conducive to investment  between the two parties. 

18 

Co-operation  may  also  extend  to the conception  and  implementation  of projects  demonstrating 
the effective  acquisition  and use of basic technologies, the use of standards, the development  of 
human  resources (eg. in technologies  and management) and the creation  of jobs. 

Article 40 

Standardisation  and conformity  assessment 

The objective  of co-operation  will be to narrow the gap in standards and  certification. 

In practical terms co-operation  will take the form  of: 

the  promotion  of  the  use  of  Community  technical  regulations  and  European  standards  and 
conformity  assessment  procedures; 

raising  the  level  of  conformity  assessment  by  Palestinian  certification  and  accreditation 
bodies; 

discussing  mutual  recognition  arrangements, where appropriate; 

co-operating  in the field of quality  management; 

developing  structures for the protection  of intellectual,  individual  and commercial  property, 
for  standardisation  and for setting quality standards. 

Article 41 

Approximation  of Laws 

The  objective  of  co-operation  will  be to  approximate  Palestinian  Council  legislation  to  that  of 
the Community,  in the areas covered  by the Agreement. 

Article 42 

Small and Medium-sized  Enterprises 

The  objective  of  co-operation  will  be  the  creation  of  an  environment  propitious  to  the 
development  of SMEs on  local and export markets through,  inter alia: 

promotion  of  contacts  between  enterprises, 
the 
Community's  networks  and  instruments  for  the  promotion  of  industrial  co-operation  and 
partnership; 

through  recourse 

in  particular 

to 

easier access to  investment  finance; 

information  and  support  services; 

enhancement  of  human  resources  with  the aim  of stimulating  innovation  and  the  setting-up 
of projects  and  business ventures. 

19 

Article 43 

Financial  Services 

The objective  of co-operation will be the improvement  and development  of financial services. 

It will take the form  of: 

encouraging the strengthening and restructuring of the Palestinian  financial  sector; 

improving  Palestinian  accounting,  supervisory  and  regulatory  systems  of  banking, 
insurance and other parts of the financial  sector. 

Article 44 

Agriculture and Fisheries 

The  objective  of  co-operation  under  this  heading  will  mainly  be  the  modernisation  and 
restructuring, where necessary, of agriculture and  fisheries. 

includes  modernisation  of  infrastructures  and  of  equipment;  the  development  of 

This 
packaging, storage and marketing techniques; and the improvement  of distribution  channels. 

It will be geared  more especially to: 

the development  of stable markets; 

support  for  policies to diversify  production  and exports and external  outlets; 

reduction  of food  dependency; 

promotion  of  environment-friendly  agriculture  and  fisheries,  taking  particular  account  of 
the need for conservation  and rational  management of fisheries; 

closer  relations  on  a  voluntary  basis  between  business  groups  and  organisations 
representing  trades and  professions; 

technical  assistance and training; 

harmonisation  of phytosanitary  and veterinary  standards; 

integrated  rural  development  including  improvement of basic services and  the  development 
of associated  economic activities; and 

co-operation  among  rural  regions  and  exchange  of  experience  and  know-how  concerning 
rural  development. 

20 

Article 45 

Social  development 

The  Parties  acknowledge  the  importance  of social  development  which  should  go  hand-in-hand 
with any economic development.  They give particular priority to respect tor basic social  rights. 

The Parties will give priority to measures aimed at: 

the  promotion  of  the  equality  of  women  and  a  balanced  participation  in  the  decision 
making  process  in  the  economic  and  social  sphere,  notably  through  education  and  the 
media; 

the development  of family  planning and the protection  of mothers and  children; 

improving the social  protection  system; 

improving the response to health  requirements; 

improving the living conditions  in densely populated  areas in less-favoured  regions; 

promoting  respect  for  human  rights  and  democracy,  inter  alia  through  socio-professional 
dialogue. 

Article 46 

Transport 

The objectives  of co-operation  will be: 

aid for  restructuring  and modernising roads, ports and airports; 

improved  passenger and freight  services both at bilateral  and regional  level; and 

the establishment  and enforcement  of operating standards comparable to those  prevailing in 
the  Community 

The priority areas of co-operation  will be: 

road transport  including a gradual  easing of transit  requirements; 

management  of  railways,  ports  and  airports  including  navigation  systems  and  cooperation 
between  the relevant national  bodies; 

modernization  of  road,  rail,  port  and  airport  infrastructure  on  major  routes  of  common 
interest; 

trans-European  links and routes of regional  interest; and 

upgrading  of  technical  equipment  to  bring  it  up  to  Community  standards  for  road/rail 
transport,  container traffic  and  transhipment. 

21 

Article 47 

Information  infrastructure  and  telecommunications 

Co-operation  shall  aim  ?.t stimulating  economic  and  social  development  as  well  as  developing 
an information  society. 

The priority areas of co-operation  will be: 

to  facilitate  collaboration  in  the  field  of telecommunications  policy,  network  development 
and  infrastructures  for  an information  society; 

to  develop  a  dialogue  on  issues  related  to  the  Information  Society  and  to  promote  the 
exchange of information  and the organisation  of Seminars and Conferences  in this area; 

to  promote  and 
telecommunications  services and applications related to the information  society; 

joint  projects  aimed  at 

implement 

the 

introduction  of  new 

to  allow  for 
certification  in information  and communications  technologies; 

information  exchange  on  standardisation,  conformance 

testing,  and 

interconnection  and  interoperability of networks and telematics  services. 

Article 48 

Energy 

The objective  of co-operation  on  energy  will  be to  help the  West  Bank  and  Gaza  Strip  acquire 
the  technologies  and  infrastructures  essential  to  its  development,  particularly  with  a  view  to 
facilitating  links between  its economy and that of the  Community. 

The priority areas of co-operation  will be: 

the promotion  of renewable  energies; 

the promotion  of energy-saving  and energy  efficiency; 

support to operations designed  to facilitate  the transit of gas, oil and electricity,  and  applied 
research  into  data  bank  networks  in  the  economic  and  social  sectors  linking  Community 
and  Palestinian  operators  in particular; and 

support  for  the  modernization  and  development  of energy  networks  and  for  their  link  up to 
European  Community  networks. 

Article 49 

Scientific  and technological  co-operation 

The  parties  will  endeavour 
development 

to  promote  co-operation  on  scientific  and 

technological 

The aim  of cooperation  shall  be to: 

22 

(a)  encourage 

the  establishment  of  permanent 

links  between 

the  Parties' 

scientific 

communities, notably by means  of: 

providing  Palestinian  institutions  with  access  to  Community  research  and  technological 
development  programmes  in accordance with Community  rules governing  non-Community 
countries'  involvement  in such  programmes; 

Palestinian  participation  in networks of decentralised  cooperation; 

promoting  synergy  in training and research; 

(b)  improve Palestinian  research  capabilities; 

(c)  stimulate technological  innovation  and the transfer  of new technology  and  know-how; 

(d)  encourage all activities aimed at establishing  synergy at regional  level. 

Article 50 

Environment 

The  objectives  of  co-operation  will  be  to  prevent  deterioration  of  the  environment,  to  control 
pollution,  to  protect  human  health  and  to  ensure  the  rational  use  of  natural  resources  with  a 
view to promoting  sustainable  development. 

It  will  place  priority  on  matters  relating  to:  desert'fication,  water  resource  management, 
salinization,  the  impact  of agriculture  on  soil  and water  quality,  the  appropriate  use  of  energy, 
the  impact  of  industrial  development  in general  and the  safety  of  industrial  plant  in  particular, 
waste  management,  the  integrated  management  of sensitive  areas, the  quality  of  sea  water  and 
the control  and  prevention  of marine pollution, and environmental  education  and  awareness. 

Cooperation  shall  be  fostered  by  the  use  of  advanced  tools  of  environmental  management, 
environmental  monitoring  methods,  and  surveillance,  including  the  use  of  environmental 
information  systems (EIS) and environmental  impact assessment  (EIA). 

Article 51 

Tourism 

Priorities for co-operation  shall be: 

promoting  investments  in tourism; 

improving  the  knowledge  of  the  tourist  industry  and  ensuring  greater  consistency  of 
policies affecting  tourism; 

promoting a good  seasonal  spread of tourism; 

promoting cooperation  between  regions and cities of neighbouring  countries; 

highlighting  the  importance of the cultural  heritage for  tourism; 

23 

making  tourism  more  competitive  through  support  for  increased  professionalism  ensuring 
the balanced  and sustainable development of tourism. 

Article 52 

Customs  co-operation 

Customs  co-operation  is  intended  to  ensure  that  the  provisions  on  trade  are  observed  and  to 
guarantee fair  trading. 

It could give rise to the following types of cooperation: 

various forms  of exchange of information  and training schemes; 

simplification  of controls and procedures concerning the customs clearance of goods; 

introduction  of  the  single  administrative  document  and  a  system 
Community's  and the Palestinian  Authority's transit arrangements; and 

to 

link  up  the 

technical  assistance  provided  by experts from  the Community 

Without  prejudice  to  other  forms  of  co-operation  provided  for  in  this  agreement,  the 
administrative  authorities  of  the  contracting  parties  will  provide  each  other  with  mutual 
assistance on customs matters. 

Article 53 

Co-operation  on  statistics 

The  main  objective  of co-operation  in this  domain  should  aim  to ensure  the  comparability  and 
usefulness  of  statistics  on  foreign  trade,  finance  and  balance  of  payments,  population, 
migration, transport  and communications,  and generally  all the fields which  are covered  by  this 
agreement and  lend themselves to the establishment  of statistics. 

Article 54 

Co-operation  on economic policy 

Co-operation  is aimed  at: 

the  exchange  of 
development  strategies; 

information  on  the  macro  economic  situation  and  prospects  and 

joint analysis of economic  issues of mutual  interest; and 

the  encouragement  of  co-operation  between  economists  and  policy  makers  in  the  West 
Bank and the Gaza  Strip and  in the Community. 

24 

Article 55 

Regional  co-operation 

As part of the  implementation  of economic  co-operation  in the various  spheres, the  Parties will 
encourage  operations  designed  to  develop  co-operation  between  the  Palestinian  Authority  and 
other Mediterranean  partners, through technical  support. 

This  co-operation  will  be  an  important  element  of  the  Community's  support  for  the 
development  of the region as a whole. 

Priority will be given to operations aimed  at: 

promoting  intra regional trade; 

developing regional co-operation  on the  environment; 

encouraging  the  development  of  the  communications  infrastructure  required  for  the 
economic development  of the region; 

strengthening  the development  of youth cooperation  with neighbouring  countries. 

In  addition  the  Parties  will  strengthen  cooperation  between  them  on  regional  development  and 
land  use planning. 

To this end the following  measures  may be taken: 

joint action  by regional  and local authorities  in the area of economic development; and 

the establishment  of mechanisms for the exchange of information  and  experience. 

25 

TITLE IV 

COOPERATION  ON AUDIOVISUAL AND CULTURAL MATTERS,  INFORMATION 
AND  COMMUNICATION 

Article 56 

The  Parties  shall  promote  cooperation  in  the  audiovisual  sector  to  their  mutual  benefit.  The 
Parties  shall  seek  ways  of associating  the  Palestinian  Authority  with  Community  initiatives  in 
this sector, thus enabling cooperation  in areas such as co-production, training, development  and 
distribution. 

Article 57 

The  Parties  shall  promote  cultural  cooperation.  The  area  of  cooperation  may  include 
Community  activities  concerning,  in  particular,  translation,  exchange  of  works  of  art  and 
artists,  conservation  and  restoration  of  historic  and  cultural  monuments  and  sites,  training  of 
persons  working  in  the  cultural  field,  the  organisation  of  European-oriented  cultural  events, 
raising  mutual  awareness  and  contributing  to the  dissemination  of  information  on  outstanding 
cultural  events. 

Article 58 

The  two  sides  will  undertake  to  determine  how  to  improve  significantly  the  education  and 
vocational  training  situation.  To  this  end,  the  access  of  women  to  education,  including 
technical  courses, higher education  and vocational training, will  receive special  attention. 

In  order  to  develop  the  level  of  expertise  of  senior  staff  in  the  public  and  private  sectors,  the 
two  sides  will  step  up  their  cooperation  on  education  and  vocational  training  and  cooperation 
between  universities  and  firms. 

Preparing young people to become active citizens  in democratic civil  society  should  be actively 
promoted.  Youth  cooperation,  including  training  of  youth  workers  and  youth  leaders,  youth 
exchanges  and voluntary  service activities, could therefore  be supported  and  developed. 

Special  attention  will  be paid to operations  and programmes  which  will  enable  permanent  links 
(MED-CAMPUS, 
) to  be  established  between  specialised  bodies  in the  Community  and  in 
the  West  Bank  and  Gaza  Strip, such  as will  encourage  the  pooling  and  exchange  of  experience 
and technical  resources. 

Article 59 

The  Parties  shall  promote  activities  of  mutual  interest  on  the  field  of  information  and 
communication. 

Cooperation  shall  be  implemented  in particular through: 

Article 60 

26 

(a)  a regular dialogue between the Parties; 

(b)  regular  exchange  of  information  and  ideas  in  every  sector  of  cooperation 

including 

meetings of officials  and experts; 

(c)  transfer  of advice and experience and training of young Palestinian  graduates; 

(d)  implementation  of joint actions much as seminars and workshops; 

(e)  technical, administrative and regulatory assistance; 

(f)  the dissemination  of information  on cooperation  activities. 

27 

TITLE V 

FINANCIAL  COOPERATION 

Article 61 

In  order  to  achieve  the  objectives  of this  Agreement,  a  financial  cooperation  package  shall  be 
made  available  to the  Palestinian  Authority  in accordance  with  the  appropriate  procedures  and 
the financial resources  required. 

These  procedures  shall  be  agreed  by  both  Parties  using  the  most  appropriate  instruments  after 
the agreement  has entered  into force. 

Financial cooperation  shall focus  on: 

responding  to  the  economic  repercussions  for  the  West  Bank  and  the  Gaza  Strip  of  the 
gradual  introduction  of a free  trade area, notably by upgrading and restructuring  industry; 

trade  institutions which promote trading  links with foreign  markets; 

accompanying  measures  for policies  implemented  in the social  sector. 

upgrading economic and social  infrastructure; 

promoting private  investment and job-creating activities  in the productive  sectors; 

promoting reforms  designed to modernize the  economy; 

services; 

urban and rural  development; 

the  environment; 

the  setting  up  and  improvement  of  institutions  necessary  for  the  proper  working  of  the 
Palestinian  public administration  and the advancement  of democracy and  human rights. 

Article 62 

In  order  to  ensure  that  a coordinated  approach  is  adopted  to  any  exceptional  macro-economic 
and  financial  problems that might arise as a result of the  implementation  of this Agreement,  the 
Parties  shall  use  the  regular  economic  dialogue  provided  for  in  Title  III  to  give  particular 
attention  to monitoring trade and  financial  flows  in relations between  them. 

28 

TITLE VI 

INSTITUTIONAL, GENERAL AND FINAL  PROVISIONS 

Article 63 

1.  A Joint  Committee  for  European  Community-Palestinian  Authority  trade  and  cooperation, 
referred  to  in this  Agreement  as  "the Joint Committee",  is hereby  established.  It  shall  have 
the  power  to  take  decisions  in the  cases  provided  for  in the  Agreement  as  well  as  in  other 
cases necessary  for the purpose of attaining the objectives  set out in the  Agreement. 

The decisions  taken  shall  be  binding  on the  Parties, which  shall  take  such  measures  as  are 
required  to implement  them. 

2.  The  Joint  Committee  may  also  formulate  any  resolutions,  recommendations  or  opinions 
which  it  considers  desirable  for  the  attainment  of  the  common  objectives  and  the  smooth 
functioning  of the  Agreement. 

3.  The Joint Committee  shall  adopt its own rules of procedure. 

Article 64 

1.  The  Joint  Committee  shall  be  composed  of  representatives  of  the  Community  and  of  the 

Palestinian  Authority. 

2.  The  Joint  Committee  shall  act  by  mutual  agreement  between  the  Community  and  the 

Palestinian  Authority. 

Article 65 

1.  The office  of Chairman  of the Joint Committee  shall be held  alternately  by the  Community 
and  the  Palestinian  Authority  in  accordance  with  the  conditions  laid  down  in  the  rules  of 
procedure. 

2.  The  Joint  Committee  shall  meet  once  a  year  and  when  circumstances  require,  on  the 

initiative  of  its Chairman. 

Article 66 

1.  The Joint Committee  may decide to set up any other committee that can  assist  it in  carrying 

out  its duties. 

2.  The  Joint  Committee  shall  determine  the  composition  and  duties  of  such  committees  and 

how they shall  function. 

29 

Article 67 

1.  Either  Party  may  refer  to  the  Joint  Committee  any  dispute  relating  to  the  application  or 

interpretation  of this Agreement. 

2.  The Joint Committee may settle the dispute by means of a decision. 

3.  Each Party shall be bound to take measures  involved  in carrying out the decision  referred  to 

in paragraph  2. 

4. 

In  the  event  of  it  not  being  possible  to  settle  the  dispute  in  accordance  with  paragraph  2, 
either  Party  may  notify  the  other  of the  appointment  of  an  arbitrator;  the  other  Party  must 
then  appoint a second  arbitrator within two months. 

The Joint Committee shall appoint a third  arbitrator. 

The arbitrators' decisions  shall be taken  by majority  vote. 

Each  Party  to  the  dispute  must  take  the  steps  required  to  implement  the  decision  of  the 
arbitrator. 

Article 68 

Nothing  in the Agreement  shall  prevent a 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  the  production  of,  or  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 the event  of serious  internal  disturbances 
affecting  the  maintenance  of  law  and  order,  in time  of  war  or  serious  international  tension 
constituting  threat  of  war,  or  in  order  to  carry  out  obligations  it  has  accepted  for  the 
purpose of maintaining  peace and  international  security. 

Article 69 

In  the  fields  covered  by  this  Agreement  and  without  prejudice  to  any  special  provisions 
contained  therein: 

the  arrangements  applied  by  the  Palestinian  Authority  in  respect  of  the  Community  shall 
not  give  rise  to  any  discrimination  between  the  Member  States,  their  nationals  or  their 
companies  or  firms; 

the  arrangements  applied  by  the  Community  in  respect  of  the  Palestinian  Authority  shall 
not  give  rise  to  discrimination  between  members  of the  Palestinian  population,  companies 
or firms of the  West  Bank and Gaza  Strip. 

30 

Article 70 

The  Parties  shall  take  any  general  or  specific  measures  required  to  fulfil  their  obligations 
under  the  Agreement.  They  shall  see to  it that  the  objectives  set  out  in  the  Agreement  are 
attained. 

If  either  Party  considers  that  the  other  Party  has  failed  to  fulfil  an  obligation  under  the 
Agreement,  it may  take  appropriate  measures.  Before  so  doing,  except  in  cases  of  special 
urgency,  it  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 
Parties. 

In  the  selection  of  measures,  priority  must  be  given  to  those  which  least  disturb  the 
functioning  of  the  Agreement.  These  measures  shall  be  notified  immediately  to the  Joint 
Committee  and  shall  be the subject  of consultations  within the Joint Committee  if the  other 
Party so requests. 

Article 71 

Protocols  1  to 3 and  Annexes  1  to 3 shall form  an integral  part of this Agreement. 

Declarations  shall  appear  in the Final Act, which  shall form  an integral part of this  Agreement. 

Article 72 

For the  purpose  of this Agreement the term  "Parties" shall  mean  the  PLO  for  the  benefit  of the 
Palestinian  Authority  and  the  Community,  which  shall  each  act  in  accordance  with  their 
respective  powers. 

Article 73 

This  Agreement  shall  apply,  on  the  one  hand,  to  the  territories  in  which  the  Treaties 
establishing  the  European  Community,  and  the  European  Coal  and  Steel  Community  are 
applied  and  under  the  conditions  laid  down  in  those  Treaties  and,  on  the  other  hand,  to  the 
territory of the  West  Bank and the Gaza Strip. 

Article 74 

This  Agreement,  drawn  up  in  duplicate  in  the  Danish,  Dutch,  English,  Finnish,  French, 
German,  Greek,  Italian,  Portuguese,  Spanish,  Swedish,  and  Arabic  languages,  each  of  these 
texts  being  equally  authentic,  shall  be  deposited  with  the  General  Secretariat  of the  Council  of 
the  European  Union. 

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

Article 75 

31 

This  Agreement  shall  enter  into  force  on  the  first  day  of the  month  following  the  date  on 
which  the  Parties  notify  each  other  that  the  procedures  referred  to  in  the  first  paragraph 
have been  completed. 

2.  No  later than  4  May  1999 negotiations  shall  commence  with  a view to concluding a Euro-
Mediterranean  Association  Agreement.  Until  such an Agreement  is concluded,  the  present 
Agreement  shall remain  in force,  subject to any amendments agreed between  the Parties. 

3.  Each  of  the  Parties  may  denounce  this  Agreement  by  notifying  the  other  Party.  The 

Agreement  shall cease to apply six months after  the date of such  notification. 

32 

JOINT  DECLARATIONS 

JOINT DECLARATION  ON INTELLECTUAL  . INDUSTRIAL AND  COMMERCIAL 
PROPERTY f ART. 33) 

industrial  designs,  geographical 

For the  purpose  of this Agreement,  intellectual,  industrial  and  commercial  property  includes  in 
particular copyright,  including the copyright  in computer programmes, and neighbouring  rights, 
including  appellations  of  origin, 
patents, 
trademarks  and  service  marks, topographies  of  integrated  circuits, as well  as protection  against 
unfair  competition  as referred  to  in Article  10 bis of the Paris Convention  for  the  Protection  of 
Industrial  Property  (Stockholm  Act,  1967)  and  protection  of  undisclosed  information  on 
"know-how". 

indications, 

JOINT DECLARATION  ON ARTICLE 55 

The  Parties  reaffirm  their  commitment  to  the  Middle  East  Peace  Process  and  their  belief  that 
peace  should  be  consolidated  through  regional  cooperation.  The  Community  is  prepared  to 
support joint  development  projects  submitted  by  the  Palestinian  Authority  and  other  regional 
Parties, subject  to relevant Community technical  and budgetary  procedures. 

The  Parties  reaffirm  that  the  present  Agreement  forms  part  of  the  process  launched  at  the 
Barcelona  Conference  of  27  November  1995  and  that  the  bilateral  cooperation  between  the 
European  Union  and  the  Palestinian  Authority  is  complementary  to  the  regional  cooperation 
taking place  in the context of the Euro-Mediterranean Partnership. 

JOINT DECLARATION  ON ARTICLE 58 

The  Parties  agree  that  access  to  employment  will  not  be  included  in  the  framework  of  youth 
exchange  programmes. 

JOINT DECLARATION  ON DECENTRALISED  COOPERATION 

The  Parties  reaffirm  the  importance  they  attach  to  decentralised  cooperation  programmes  as a 
means of encouraging  exchanges  of experience and transfer  of knowledge  in the  Mediterranean 
region  and  between  the European  Community and its Mediterranean  partners. 

JOINT DECLARATION  ON ARTICLE 67 

When the arbitration  procedure  is applied, the Parties will endeavour to ensure that the Joint 
Committee  appoints a third arbitrator within two months of the appointment  of the  second 
arbitrator. 

JOINT DECLARATION  ON ARTICLE 70 

The  Parties  agree,  for  the  purposes  of the  interpretation  and  the  application  of  the  present 
Agreement,  that  the  cases  of  special  urgency  referred  to  in  Article  70  of  the  Agreement 
mean  cases  of  substantial  violation  of  the  Agreement  by  one  of  the  two  Parties.  A 
substantial  violation  of the Agreement consists  of: 

33 

the  rejection  of the  Agreement  when  such  rejection  is not  authorised  by  the  general 
rules of international  law; 

the violation  of the essential elements of the Agreement  set out  in Article 2. 

2.  The Parties agree that the appropriate  measures referred  to in Article  70 are measures  taken 
in  accordance  with  international  law.  If  one  Party  takes  a  measure  in  a  case  of  special 
urgency  in  application  of  Article  70  the  other  Party  may  invoke  the  dispute  settlement 
procedure. 

JOINT DECLARATION  ON DATA  PROTECTION 

The Parties  agree that the protection  of data will  be guaranteed  in all  areas where the  exchange 
of personal  data is envisaged. 

JOINT DECLARATION  ON A PROGRAMME OF SUPPORT FOR  PALESTINIAN 
INDUSTRY 

The  Parties  agree  that  a  programme  of  support  will  be  put  at  the  disposal  of  Palestinian 
industry, designed  to nurture and develop the capacity of the Palestinian  industrial  sector. 

The  Community  extends  access  to  start-up  funding  and  to  capital  to  Palestinian  businesses  in 
the  West  Bank  and  Gaza  Strip.  This  includes  the  European  Community  Investment  Partners 
programme  (ECIP),  which  provides  assistance  for  business  start-up  costs,  such  as  feasibility 
studies  and  technical  assistance,  and  in  some cases, access to  funding  for joint  ventures.  Loan 
funding,  particularly  for  small  and  medium-sized  enterprises,  through  a  revolving  fund 
administered  by  the  Palestinian  Development  Fund,  is  also  available  on  the  basis  of  grants 
provided  by  the  Community.  The  European  Investment  Bank  extends  loan  funding  and  risk 
capital  to Palestinian  business through  local banks. 

The  Community  has  established  the  Centre  for  Private  Development  in  the  West  Bank  and 
Gaza  Strip,  in order  to provide  support,  training  and  advice to Palestinian  industry,  in  business 
start-up and  planning, business management,  strategy and marketing. 

The  Community  recognises  that  Palestinian  industry  must  seek  markets  abroad.  The  present 
agreement  therefore  permits  duty-free  access  of  Palestinian  industrial  products  to  European 
Union  markets.  The  Palestinian  Enterprise  Centre,  and,  within  it,  the  Euro-Info  Centre,  are 
therefore  available  to promote  and  facilitate  contacts  and joint  ventures  between  European  and 
Palestinian  industry,  through  partnership  events  (the  Euro-Partenariat,  Med-Partenariat  and 
Med-Interprise schemes) and a variety of other means (such as the BC Net and  BRE  networks), 
which  from  time to time become available. 

The  Community  also  recognises  that  Palestinian  industry  has  suffered  from  a  lack  of  basic 
economic  infrastructure.  Noting  that,  in  the  context  of  the  assistance  provided  by  the 
Community  for  the  development  of the  West  Bank  and  Gaza  Strip, part  of this  assistance  may 
be  provided  in  support  of  Palestinian  industry,  the  Community  will  consider  requests  from  the 
Palestinian  Authority  that a proportion  of these funds,  as grants or  loans, may  be devoted  to the 
rehabilitation  of vital  economic  infrastructures. 

In the  framework  of  the  economic  cooperation  provided  for  under  the current  Agreement,  the 
two  parties  will  have regular exchanges  of views  in order to establish  how the  range  of  support 

34 

mechanisms  described  in this  Declaration,  as well  as any others  which  may  become  available, 
may  most  effectively  be  combined  to  provide  the  most  appropriate  support  to  Palestinian 
industry. 

DECLARATIONS  BY THE EUROPEAN  COMMUNITY 

DECLARATION  ON CUMULATION  OF ORIGIN 

In  line  with  political  developments,  if  and  when  the  Palestinian  Authority  and  one  or  more 
Mediterranean  countries  conclude  Agreements  to  establish  free  trade  among  themselves,  the 
European  Community  is prepared  to  implement  cumulation  of origin  in  its trade  arrangements 
with those countries. 

35 

LIST OF PROTOCOLS AND ANNEXES 

Annex  1 : 

List  of  industrial  products  (processed  agricultural  products)  originating  in  the 
West  Bank  and  the  Gaza  Strip  on  which  the  Community  can  retain  an 
agricultural  component 

Annex 2: 

List  of  industrial  products  (processed  agricultural  products)  originating  in  the 
Community on which the Palestinian  Authority can retain customs  duties 

Annex 3: 

is 
List  of  industrial  products  originating 
applicable, on  importation  into the West Bank and the Gaza  Strip, the  schedule 
for tariff  dismantling referred  to in Article 8 paragraph 2 

in  the  Community  on  which 

Protocol  1: 

Arrangements  applicable  to  imports  into  the  Community  of  agricultural 
products originating  in the West Bank and the Gaza Strip 

Protocol  2: 

Arrangements  applicable  to  imports  into the  West  Bank  and  the  Gaza  Strip  of 
agricultural  products originating  in the Community 

Protocol  3: 

Definition  of'originating  products' and methods of administrative  cooperation 

36 

ANNEX I 

LIST OF PRODUCTS REFERRED TO IN ARTICLE  7(1) 

CN CODE 

I 

DESCRIPTION 

0403 

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

0403  10 51 to 
0403  10 99 

0403 90 71 to 
0403 90 99 
0710 40 00 

0711  90 30 

ex  1517 

1517  10  10 

151 7 90  10 
ex  1704 

1806 
ex  1901 

ex  1902 

1903 

1904 

1905 

Yoghurt, flavoured  or containing added fruit,  nuts or cocoa 

Other, flavoured  or containing added fruit,  nuts or cocoa 

Sweet corn (uncooked or cooked  by steaming or boiling  in water),  frozen 

Sweet corn provisionally  preserved (for example, by sulphur dioxide  gas, in brine, 
in sulphur water or in other preservative solution), but unsuitable  in that state  for 
immediate  consumption 
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 n°  1516: 
Margarine, excluding liquid margarine, containing more than  10% but not more 
than  15% by weight of milk  fats 

Other, containing more than  10% but not more than  15% by weight  of milk  fats 
Sugar confectionery  (including white chocolate), not containing cocoa;  excluding 
liquorice extract containing more than  10% by weight of sucrose but not  containing 
other added substances, falling  within  CN code  1704 90 10 
Chocolate and other food  preparation  containing cocoa 
Malt extract; food  preparations of flour, meal, starch or malt extract, not containing 
cocoa powder or containing cocoa powder  in a proportion  by weight of  less than 
50%, not elsewhere specified  or included; food  preparations  of goods Nos 0401 to 
0404, not containing cocoa powder or containing cocoa  powder  in a proportion  by 
weight of less than  10%, not elsewhere  specified  or included,  excluding 
preparations falling  within CN code  1901 90 91 
Pasta, excluding stuffed  pasta falling  within  CN codes  1902 20  10 and  1902 20 30; 
couscous, whether or not prepared 
Tapioca and substitutes therefor  prepared  from  starch, in the form  of flakes,  grains, 
pearls, sittings or similar  forms 
Prepared  foods  obtained  by the swelling or roasting of cereals or cereal  products 
(for example cornflakes);  cereals other than  maize (corn),  in grain  form,  precooked 
or otherwise  prepared 
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 

37 

CODE NC 

I 

DESCRIPTION 

2001 90 30 

2001 90 40 

2004  10 91 

2004 90  10 

2005 20  10 

2005  80 00 

2008 92 45 . 
2008 99 85 

2008 99 91 

2101  10 98 
2101 20 98 
2101 30  19 
2101  30 99 

2102  1031  to 
2102  10 39 
ex 2103 

2105 
ex 2106 

2202 90 91 
2202 90 95 
2202 90 99 
2905 43 00 
2905 44 
ex 3505  10 

3505 20 
3809  10 

3 823 60 

Sweet corn (Zea mays var. saccharata), prepared  or preserved  by vinegar or acetic 
acid 
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 
Potatoes  in the form  or flour,  meal or flakes, prepared or preserved  otherwise than 
by vinegar or acetic acid,  frozen 
Sweet corn (Zea mays var. saccharata), prepared  or preserved  otherwise than  by 
vinegar or acetic acid,  frozen 
Potatoes  in the form  or flour,  meal or flakes, prepared  or preserved  otherwise than 
by vinegar or acetic acid, not  frozen 
Sweet corn (Zea mays var. saccharata), prepared or preserved  otherwise than by 
vinegar or acetic acid, not  frozen 
Preparations of the Miisli type based on unroasted  cereal  flakes 
Maize (corn), other than sweet corn (Zea mays var. saccharata) otherwise  prepared 
or preserved, not containing added  spirit or added  sugar 
Yams, sweet potatoes and similar edible parts of plants, containing  5% or more by 
weight of starch, otherwise prepared  or preserved,  not containing  added  spirit or 
added  sugar 
Preparations with a basis of  coffee 
Preparations with a basis of tea or maté 
Roasted  coffee  substitutes excluding roasted  chicory 
Extracts, essences and concentrates of roasted coffee  substitutes excluding those of 
roasted  chicory 
Bakers' yeasts 

Sauces and preparations  therefor: 
—Mayonnaise 
Ice cream and other edible  ice, whether or not containing  cocoa 
Food preparations not elsewhere specified  or included  other than those  falling 
within  CN codes 2106  10 20 and 2106 90 92 and other than  flovoured  or coloured 
sugar syrups 
Non-alcoholic beverages, not including fruit  or vegetable juices  of CN code 2009, 
containing products of CN code 0401 to 0404 or fat  obtained  from  products  of CN 
code 0401 to 0404 
Mannitol 
D-Glucitol (sorbitol) 
Dextrins and other modified  starches, excluding esterified  and  etherified  starches 
ofCN  code 3505  10 50 
Glues based  on starches or on dextrins or other modified  starches 
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 
Sorbitol  other than that of CN code 2905 44 

38 

ANNEX 2 

LIST OF PRODUCTS REFERRED TO IN ARTICLE  7 (2) 

CN CODE 

T 

DESCRIPTION 

19.02 

A 
B 

Pasta and couscous: 
- of durum  wheat 
- other 

19.05.10 

' 

Crisp bread 

19.05.2090 
A 

B 

ex 3000 A 

A1 
Ala 

Alb 
A2 
A2a 
A2b 

19.05.4010 

A 

B 

19.05 

ex 3000)  B 
+ 9019) 

B1 
B2 
B2a 

B2b 
B3 

Gingerbread  and the like, not especially for diabetics: 
- containing over  15% by weight of flour from  cereals other than  wheat  in relation 
to the total flour  content 
- other 

Waffles  and  wafers 
- not filled, whether or not coated 
- containing over  15% by weight of flour from  cereals other than wheat  in relation 
to the total flour  content 
-other 
- other 
- containing not less than  1,5% milk fats or not less than  2.5% of milk  proteins 
- other 

Rusk, containing added sugar, honey, other sweetening matter,  eggs, fat,  cheese, 
fruit,  cocoa or similar: 
- containing over  15% by weight of flour from  cereals other than  wheat  in relation 
to the total flour content 
-other 

Other bakers'  wares, containing added sugar, honey, other sweetening  matter, 
egges, fat, cheese, fruit,  cocoa or similar 
- containing added eggs, not less than 2.5% by weight 
- containing added dried fruits  or nuts 
- containing not less than  1,5% milk fats and not less than  2.5% milk proteins; see 
Annex V 
- other 
- containing  less than  10% by weight of added  sugar and  not containing  added 
eggs, dried fruits  or nuts 

39 

ANNEX 3 

LIST OF PRODUCTS REFERRED TO IN ARTICLE 8 (2) 

CN CODE 

I 

DESCRIPTION 

1704 90 39/05 
1806 32 00/2 
1905 90 90/7 
2005 20 90/6 
6208 51 00/2 
6302 60 00 

Candies and  lollipops 
Chocolate 
Biscuits and wafers 
Chips and snacks 
Terry bath robes 
Towels 

40 

ON THE ARRANGEMENTS APPLYING  TO IMPORTS  INTO 

PROTOCOL No 1 

THE COMMUNITY  OF AGRICULTURAL  PRODUCTS ORIGINATING  IN THE WEST BANK 

AND THE GAZA  STRIP 

41 

ARTICLE 1 

1.  The products  listed  in the Annex, originating  in the West Bank and the Gaza  Strip, shall  be 
admitted  for  import  into  the  Community  in  accordance  with  the  conditions  set  out  below 
and  in the Annex. 

2. 

Import duties shall be either eliminated  or reduced  by the percentage  indicated  in respect of 
each product  in column (a). 

Where  the  Common  Customs  Tariff  provides  for  the  application  of  ad  valorem  customs 
duties  and  a  specific  customs  duty  in  respect  of  certain  products,  the  rates  of  reduction 
shown  in column (a) and in column (c), as referred  to in paragraph  3, shall apply only to the 
ad valorem  customs duty. 

3.  The  customs  duties  shall  be  eliminated  in  respect  of  certain  products  within  the  limits  of 

the tariff  quotas shown against them  in column (b). 

The  Common  Customs  Tariff  duties  in respect  of the  quantities  imported  in  excess  of  the 
quotas shall be reduced by the percentage  indicated  in column (c). 

4.  The  reference  quantities  fixed  in  respect  of  certain  other  products  exempt  from  customs 

duties are shown  in column (d). 

Where  imports  of  a  product  exceed  the  reference  quantities,  the  Community  may,  having 
A regard  to  an  annual  review  of  trade  flows  which  it  shall  carry  out,  make  the  product 
concerned  subject  to  a Community  tariff  quota  the  volume  of  which  shall  be  equal  to  the 
reference  quantity. 
In  such  a  case,  for  quantities  imported  in  excess  of  the  quota,  the 
common  customs tariff  duty shall, according to the product concerned,  be applied  in full  or 
reduced, as indicated  in column (c). 

5.  For some of the products other than those referred  to in paragraphs 3 and 4 and  indicated  in 
, • column  (e), the  Community  may fix a reference  quantity  as provided  for  in  paragraph  4  if, 
in  the  light  of  the  annual  review  of  trade  which  it  shall  carry  out,  it  establishes  that  the 
volume  of  imports  may  cause  difficulties  on the Community  market.  If,  subsequently,  the 
product  is subject  to a tariff  quota under the conditions set out  in paragraph  4, the  Common 
Customs  Tariff  duty  shall  be  applied  in  full  or  reduced,  depending  on  the  product 
concerned,  by  the  percentage  shown  in column  (c)  in  respect  of the  quantities  imported  in 
excess of the quota. 

42 

CN code 

Description 

ANNEX 

A 
Reduction  (1) of 
the  MFN  customs 
duty 

B 

Tariff  quota 

Volume 

C 
Reduction  of the 
customs duty  beyond 
current or possible  tariff 
quota (1) 

ex 0603 10 
ex 0702 00  10 
ex 0703  10 
ex 0709 30 00 
ex  0709 60 

0709 60 10 
0709 60 99 
ex 0709 90 70 
ex 0709 90 90 

ex  0710 80 

0710 80 59 
0711 90 10 

ex  0805  10 
ex  0805 20 

ex 0805 30 

0805 40 00 
ex  0807  10 90 
ex  0810  10 90 
ex  0812 90 20 

0904 20 39 
2001 90 20 

2005 90  10 

Cut  llowers and  ilower buds,  fresh 
Tomatoes,  fresh  or chilled,  from  01.12 to 31.03 
Onions,  fresh  or chilled,  from  15.02 to  15.05 
Aubergines,  fresh  or chilled, from  15.01 to 30.04 
Fruits of the genus Capsicum  or of the genus Pimenta,  fresh  or chilled: 
Sweet peppers or pimentos 
Others 
Courgettes,  fresh  or chilled, from  01.12 to end of  February 
Other vegetables,  fresh  or chilled 
Wild  onions of the species Muscari comosum,  from  15.02 to  15.05 
Other vegetables  uncooked  or cooked  by steaming or boiling  in water,  frozen 
Fruits of the genus  Capsicum  or Pimenta,  other than  sweet peppers or  pimentos 
Fruits of the genus Capsicum or Pimenta,  excluding sweet peppers and  pimentos, 
provisionally  preserved, but unsuitable  for  immediate  consumption 
Fresh  oranges 
Mandarins (including  tangerines  and satsumas); clémentines, wilkings  and similar citrus 
hybrids,  fresh 
Lemons  (citrus limon, citrus  limonum).  fresh 
Grapefruits  and  pomelos 
Fresh  melons  from  01.11 to 31.05 
Fresh strawberries  from  01.11 to 31.03 
Oranges, comminuted,  provisionally  preserved,  but  unsuitable  for  immediate 
consumption 
Peppers other than sweet peppers or pimentos, dried neither crushed  nor ground 
Fruits of the genus Capsicum other than  sweet peppers or pimentos, prepared  or 
preserved  by vinegar or acetic acid 
Fruits of the genus Capsicum other than  sweet  peppers or pimentos,  prepared or 
preserved  otherwise than  by vinegar  or acetic acid, not  frozen 

(1)  Duty reduction  only applies to 'ad  valorem'  custom  duties 

t 

1 

1.500 

1.200 

% 

100 
100 
100 
100 

100 
100 
100 

100 
100 
100 
100 

100 

100 
100 
100 
100 
100 

100 
100 

100 

100 

0% 
60% 
60% 
60% 

40% 
80% 
60% 

60% 

80% 
80% 

60% 

60% 
40% 
80% 
50% 
0% 

80% 
80% 

80% 

80% 

D 
Reference 
quantity 

t 

1,000 

3,000 

1,000 

300 

25,000 

500 
800 

10,000 

43 

PROTOCOL No 2 

ON THE ARRANGEMENTS  APPLYING TO IMPORTS INTO THE WEST BANK AND THE 

OF AGRICULTURAL  PRODUCTS ORIGINATING  IN THE  COMMUNITY 

GAZA  STRIP 

44 

1.  The  products  listed  in  the  Annex  originating  in  the  Community  shall  be  admitted  for 
importation  into  the  West  Bank  and  the  Gaza  Strip  according  to  the  conditions  contained 
herein and  in the Annex. 

2. 

Import  duties  on  imports  shall  be  either  eliminated  or  reduced  to  the  level  indicated  in 
column  'A',  within  the  limit  of  the  tariff  quota  listed  in  column  'B',  and  subject  to  the 
specific  provisions  indicated  in column  ' C. 

3.  For the quantities  imported  in excess of the tariff  quotas, the general  customs duties  applied 
to third countries will apply, subject to the specific  provisions indicated  in column  ' C. 

4.  For  cheese  and  curd,  the  tariff  quota  shall  be  increased  from  1 January  1997  to  1 January 
2000 on the basis of four  equal  instalments, each corresponding to  10% of this  amount. 

45 

ANNEX TO PROTOCOL 2 

CN  code 

Description 

A 
Duty 

B 
Tariff  quota 

c 
Specific  provisions 

01029071 
02023090 

Live bovine  animal  exceeding 300 kg for  slaughter 
Frozen  bovine boned  ,eat (excl.  forequarters) 

02062290 
04069023 

Frozen edible bovine livers (excl. those for pharmaceutical  manuf.) 
Edam  (excl. grated or powdered  and for  processing) 

04069078 
11010015 
23099098 

Gouda (of a fat  content by weight of =<40% and a water content, 
Flour of common  wheat and spelt 
Other preparations of a kind used  in anuimal  feed, 

) 

% 

(t) 

0 
0 

0 
4  USD/kg 

4  USD/kg 
0 
2 

300 
200 

100 
100 

100 
1100 
100 

Subject  to article 1.4 

Subject  to article 1.4 

46 

Exchange  of  letters  between  the  European  Community  ('The  Community')  and  the 
Palestine  Liberation  Organisation  relating  to  Article  1  of  Protocol  1  and  concerning 
imports  into  the  Community  of  fresh  cut  flowers  and  flower  buds  falling  within 
subheading 06.03.10 of the Common  Customs  Tariff. 

A.  Letter from  the Community 

Sir, 

The following  was agreed  between the Community  and the Palestinian  Authority: 

Article  1 of  the  Protocol  1 provides  for  the  elimination  of  customs  duties  on  imports  into  the 
Community  of  cut  flowers  and  flower  buds,  fresh,  falling  within  subheading  06.03.10  of  the 
Common  Customs  Tariff  and originating  in the West Bank and Gaza  Strip, subject  to a limit of 
1.500 tonnes. 

The  Palestinian  Authority  undertakes  to  abide  by  the  conditions  laid  down  below  for  imports 
into the Community  of roses and carnations which qualify  for the elimination  of this tariff: 

the  price  level  of  imports  into  the  Community  must  be  at  least  equal  to  85%  of  the 
Community  price  level for the same products over the same periods; 

- 

the  Palestinian  price  level  shall  be  determined  by  recording  the  prices  of  the  imported 
products, on representative Community  import markets; 

the Community  price  level  shall be based on the producer  prices recorded  on  representative 
markets of the main  producer Member  States; 

-  price  levels will be recorded on a fortnightly  basis and weighted  by the respective  quantities. 

This provision  is valid for Community  prices and for  Palestinian  prices; 

for  both  Community  producer  prices  and  the  import  prices  of  Palestinian  products,  a 
distinction  shall  be  made  between  large-flowered  and  small-flowered  roses  and  between 
unifloral  and multifloral  carnations; 

if the  Palestinian  price  level  for  any  one  type  of  product  is below  85% of  the  Community 
price  level,  the  tariff  preference  shall  be  suspended.  The  Community  shall  reinstate  the 
tariff  preference  when  a  Palestinian  price  level  equal  to  85% or  more  of  the  Community 
price  level  is recorded. 

I should  be obliged  if you would  confirm  that the Palestinian  Authority  is in agreement with  the 
contents of this  letter. 

Please accept,  Sir, the assurance of my highest  consideration. 

On behalf of the Council  of the  European  Community 

47 

B.  Letter from  the Palestinian  Authority 

Sir, 

I have the honour to acknowledge receipt of your letter of today's date which  reads as  follows: 

The following  was agreed between the Community and the Palestinian  Authority: 

Article  1 of  the  Protocol  1 provides  for  the  elimination  of  customs  duties  on  imports  into  the 
Community  of  cut  flowers  and  flower  buds,  fresh,  falling  within  subheading  06.03.10  of  the 
Common  Customs  Tariff  and originating  in the West Bank and Gaza  Strip, subject  to a limit of 
1.500  tonnes. 

The  Palestinian  Authority  undertakes  to  abide  by  the  conditions  laid  down  below  for  imports 
into the Community  of roses and carnations which  qualify  for the elimination  of this  tariff: 

the  price  level  of  imports  into  the  Community  must  be  at  least  equal  to  85%  of  the 
Community  price  level for the same products over the same periods; 

- 

the  Palestinian  price  level  shall  be  determined  by  recording  the  prices  of  the  imported 
products, on representative Community  import markets; 

the Community  price  level shall be based on the producer prices recorded  on  representative 
markets of the main producer Member States; 

-  price  levels will  be recorded on a fortnightly  basis and weighted by the respective  quantities. 

This provision  is valid for Community  prices and for Palestinian  prices; 

for  both  Community  producer  prices  and  the  import  prices  of  Palestinian  products,  a 
distinction  shall  be  made  between  large-flowered  and  small-flowered  roses  and  between 
unifloral  and  multifloral  carnations; 

if the  Palestinian  price  level  for  any  one  type  of  product  is  below  85% of  the  Community 
price  level,  the  tariff  preference  shall  be  suspended.  The  Community  shall  reinstate  the 
tariff  preference  when  a  Palestinian  price  level  equal  to  85% or  more  of  the  Community 
price  level  is recorded. 

I have the honour to confirm  that the Palestinian  Authority  is in agreement with the contents of your 
letter. 

Please accept,  Sir, the assurance of my highest  consideration. 

For the Palestinian  Authority 

48 

PROTOCOL No. 3 

CONCERNING  THE DEFINITION OF THE CONCEPT OF 

"ORIGINATING PRODUCTS" AND 

METHODS OF ADMINISTRATIVE  COOPERATION 

TABLE OF CONTENTS 

TITLE I 

GENERAL  PROVISIONS 

Article 1 

Definitions 

TITLE II 

DEFINITION  OF THE CONCEPT OF "ORIGINATING  PRODUCTS" 

Article 2 

Article 3 

Article 4 

Article  5 

Article 6 

Article  7 

Article  8 

Article 9 

General  requirements 

Bilaterai cumulation  of origin 

Wholly obtained  products 

Sufficiently  worked or processed  products 

Insufficient  working or processing  operations 

Unit of  qualification 

Accessories, spare parts and tools 

Sets 

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 
Article  16 
Article  17 
Article  18 
Article  19 

General  requirements 

Procedure for the issue of a movement certificate  EUR.l 
Movement certificates  EUR.l  issued  retrospectively 
Issue of a duplicate  movement certificate  EUR.l 
Issue of movement  certificates  EUR.l  on the basis of a proof of origin  issued  or 
made out  previously 

1 

49 

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 of 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 VIII 

FINAL  PROVISIONS 

Article 37 

Amendments to the Protocol 

Article 38 

Implementation  of the Protocol 

Article 39 

Goods in transit or in storage 

ANNEXES 

Annex  1: 

Introductory  notes 

Annex 2: 

List of working or processing required to be carried out on  non-originating 

materials  in order that the product manufactured  can obtain  originating 
status 
Movement certificate  EUR.l 
Exporter  declaration 

Annex 3: 

Annex 4: 

o 

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 West Bank and Gaza Strip in whose undertaking the  last working or  processing 

is carried  out, provided the price  includes the value r>f 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 West Bank and Gaza Strip; 

(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; 

i).t 

(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; 

(1) 

"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  West Bank and Gaza Strip: 

(a)  products wholly obtained  in the West Bank and Gaza Strip within the meaning of Article 4 of this 

Protocol; 

(b)  products obtained  in the West Bank and Gaza Strip incorporating  materials  which  have not been 

wholly obtained  there, provided that such materials have undergone  sufficient  working or 

processing  in the  West Bank and Gaza Strip within the meaning of Article  5 of this  Protocol. 

Article 3 

52 

Bilateral cumulation  of origin 

1.  Materials originating  in the Community  shall be considered  as materials originating  in the  West 

Bank and Gaza  Strip 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 West Bank and Gaza Strip 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 West Bank and Gaza 

Strip: 

(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 West Bank and Gaza Strip 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). 

5 

5;^ 

2.  The terms  "their vessels" and  "their factory  ships" in paragraph  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 West Bank and Gaza Strip; 

(b)  which sail under the flag of an EC Member State or of the West Bank and Gaza Strip; 

(c)  which are owned to an extent of at least 50 per cent by nationals of EC Member  States or of the 

West Bank and Gaza  Strip, 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 West  Bank 

and Gaza Strip 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 West Bank and  Gaza 

Strip; and 

(e)  of which at least 75 per cent of the crew are nationals of EC Member  States or of the  West  Bank 

and Gaza Strip. 

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 per cent 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. 

54 

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 West Bank and Gaza Strip; 

(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 West  Bank and Gaza Strip 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. 

oh 

Article 9 

Sets 

Sets, as defined  in General Rule 3 of the Harmonized  System, shall be regarded  as originating when  all 

component products are originating.  Nevertheless, when a set is composed  of originating and 

non-originating  products, the set as a whole shall be regarded as originating, provided  that the value of 

the non-originating products does not exceed  15 per cent of the ex-works price of the set. 

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 West Bank and Gaza Strip. 

2.  If originating  goods exported  from  the Community  or the West Bank and  Gaza  Strip 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 

?) 

/ 

9 

(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 West Bank 

and Gaza Strip.  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 West Bank and Gaza Strip. 

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. 

10 

58 

Article  13 

Exhibitions 

1.  Originating  products, sent for exhibition  in an other  country and sold after  the exhibition  for 

importation  in the Community or the West Bank and Gaza Strip 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 West Bank and Gaza  Strip 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 West Bank and Gaza Strip; 

(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 West  Bank and  Gaza  Strip 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 West Bank and  Gaza  Strip to 
drawback  of,  or exemption  from,  customs duties of whatever  kind. 

11 

5!) 

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 West Bank and Gaza Strip to materials used in the manufacture,  where such  refund, 

remission  or non-payment  applies, expressly or in effect,  when products obtained  from  the said  materials 

are exported  and not when they are retained for home use there. 

3.  The exporter of products covered by a proof of origin  shall be prepared  to submit at any time, upon 

request from  the customs authorities, all appropriate documents proving that no drawback  has been 

obtained  in respect of the non-originating materials used  in the manufacture  of the products  concerned 

and that all customs duties or charges having equivalent effect  applicable to such materials  have  actually 

been  paid. 

4.  The provisions of paragraphs  1  to 3 shall also apply  in respect of packaging  within  the meaning of 

Article  7(2), accessories, spare parts and tools within the meaning of Article  8 and  products  in a set 

within the meaning of Article 9 when such  items are non-originating. 

5.  The provisions of paragraphs  1  to 4 shall apply only in respect of materials  which  are of the  kind to 

which  the Agreement  applies.  Furthermore, they shall not preclude the application  of an export  refund 

system  for agricultural  products, applicable upon export  in accordance with the provisions  of the 

Agreement. 

6.  The provisions of this article shall apply from  1  January  2000 and may be reviewed  by common 

accord. 

TITLE V 

PROOF OF ORIGIN 

Article 15 

General  requirements 

1.  Products originating  in the Community  shall, on  importation  into the  West Bank  and  Gaza  Strip and 
products originating  in the West Bank and Gaza Strip shall, on  importation  into the Community  benefit 
from  this Agreement  upon submission  of either: 

(a)  a movement certificate  EUR.l, 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"). 

12 

g{) 

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 a movement certificate  EUR.l 

1.  A movement certificate  EUR.l  shall  be issued by the customs authorities of the exporting country on 

application  having been made  in writing by the exporter or, under the exporter's  responsibility,  by his 

authorized  representative. 

2.  For this purpose, the exporter or his authorized  representative  shall fill out both the  movement 

certificate  EUR.l  and the application  form,  specimens of which* appear in Annex III.  These forms  shall 

be completed  in one of the languages in which this Agreement  is drawn  up and  in accordance with the 

provisions of the domestic  law of 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 a movement certificate  EUR.l  shall  be prepared to submit at 

any time, at the request of the customs authorities of the exporting country where the  movement 

certificate  EUR.l  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.  A movement  certificate  EUR. 1  shall be issued  by the customs authorities of an EC Member  State or 

the  West  Bank and Gaza  Strip if the products concerned  can  be considered  as products originating  in the 

Community, the West  Bank and Gaza  Strip or in one of the other countries referred  to  in Article 4 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 movement  certificate  EUR.l  shall be indicated  in Box  11 of the  certificate. 

13 

61 

7.  A movement  certificate  EUR.l  shall be issued by the customs authorities and  made available to the 

exporter as soon  as actual  exportation  has been effected  or ensured. 

Article  17 

Movement certificates  EUR. 1 issued  retrospectively 

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

(a) 

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 a movement certificate  EUR. 1 

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 movement certificate  EUR.l  relates, and state the 

reasons for  his  request. 

3.  The customs authorities may issue a movement certificate  EUR.l  retrospectively  only after  verifying 

that the  information  supplied  in the exporter's application  agrees with that  in the corresponding  file. 

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

phrases: 

"NACHTRAGLICH  AUSGESTELLT",  "DELIVRE A POSTERIORI", 

"RILASCIATO  A POSTERIORI",  "AFGEGEVEN  A POSTERIORI", 

"ISSUED  RETROSPECTIVELY",  "UDSTEDT  EFTERF0LGENDE", 

"ÂÊÀÏÈÂI ÀÊ ÔÙI ÔÔÔÂNÙI",  "EXPEDIDO A POSTERIORI", 

"EMITIDO  A POSTERIORI",  "ANNETTU  JÀLKIKÂTEEN", 

"UTFÀRDAT  I EFTERHAND",  "... ". 

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

certificate  EUR.l. 

Article 18 

Issue of a duplicate movement certificate  EUR. 

14 

6': 

1.  In the event of theft,  loss or destruction  of a movement certificate  EUR.l, the exporter  may apply to 

the customs authorities which  issued  it for  a duplicate made out on the basis of the export documents in 

their  possession. 

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

"DUPLIKAT",  "DUPLICATA",  "DUPLICATO", "DUPLICAAT",  "DUPLICATE",  "ÂIÔÉÂNÂÔÏ", 

"DUPLICADO",  "SEGUNDA VIA",  "KAKSOISKAPPALE",  "...". 

3.  The endorsement  referred  to in paragraph  2 shall be inserted  in the "Remarks" box of the  duplicate 

movement  certificate  EUR.l. 

4.  The duplicate, which  must bear the date of issue of the original movement certificate  EUR. 1, shall 

take effect  as from  that date. 

Article  19 

Issue of movement certificates  EUR.l  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 

West Bank and Gaza  Strip, it shall  be possible to replace the original  proof of origin  by one or more 

movement certificates  EUR.l  for the purpose of sending all or some of these products elsewhere  within 

the Community or the  West Bank and Gaza Strip.  The replacement movement certificate(s)  EUR. 1  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(l)(b) may be made out: 

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

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

products whose total  value does not exceed  ECU 6 000. 

2.  An  invoice declaration  may be made out if the products concerned  can  be considered  as  products 
originating  in the Community, the West  Bank and Gaza Strip or in one of the other countries  referred  to 
in Article 4 and  fulfil  the other requirements  of this Protocol. 

63 

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. 

16 

8 

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 the 

Agreement. 

.17 

65 

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 upon  importation of the first instalment. 

Article 25 

Exemptions from  proof of origin 

1.  Products sent as small packages from  private persons to private persons or forming  part of travellers' 

personal  luggage shall be admitted  as originating products without requiring the submission  of a proof 

of origin, provided  that such products are not imported by way of trade and have been declared  as 

meeting the requirements of this Protocol  and where there is no doubt as to the veracity of such a 

declaration.  In the 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 a movement certificate  EUR.l  or an invoice declaration  can  be considered  as products 
originating  in the Community, or in the West Bank and Gaza  Strip 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 West  Bank and Gaza Strip where these documents are used  in accordance  with domestic  law; 

18 

. 

'* 

(c)  documents proving the working or processing of materials  in the Community  or the West  Bank and 

Gaza  Strip, issued or made out in the Community or the West Bank and Gaza  Strip, where these 

documents are used  in accordance with domestic  law; 

(d)  movement certificates  EUR.l  or invoice declarations proving the originating  status of materials 

used,  issued or made out in the Community  or the West Bank and Gaza  Strip  in accordance  with 

this Protocol. 

Article 27 

Preservation of proof of origin and supporting  documents 

1.  The exporter applying for the issue of a movement certificate  EUR. 1  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 a movement certificate  EUR.l  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  movement 

certificates  EUR. 1  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 

19 

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 currencies of the EC Member  States and 

the West Bank and Gaza Strip shall be reviewed  by the Joint Committee at the request of the 

Community  or the Palestinian  Authority.  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 West Bank and  Gaza  Strip shall  provide 

each  other, through  the European  Commission, with specimen  impressions of stamps  used  in their 

customs offices  for the  issue of movement certificates  EUR.l  and with the addresses of the customs 

authorities  responsible  for verifying  those certificates  and  invoice declarations. 

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

Article 31 

Verification  of proofs  of origin 

/k 

20 

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 movement certificate  EUR.l  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 or 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 

West Bank and Gaza  Strip, and fulfil  the other requirements of this Protocol. 

6.  If in cases of reasonable doubt there  is no reply within ten months of the date of the  verification 

request or if the. reply does not contain  sufficient  information  to determine the authenticity  of the 

document  in question  or the real origin of the products, the requesting customs authorities  shall, except 

in exceptional  circumstances, refuse  entitlement to the  preferences. 

Article 32 

Dispute  settlement 

Where disputes arise  in relation  to the verification  procedures  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 
21 

69 

Penalties 

Penalties  shall be imposed on any person who draws up, or causes to be drawn up, a document  which 

contains  incorrect  information  for the purpose of obtaining a preferential  treatment  for  products. 

Article 34 

Free zones 

1.  The Community and the Palestinian  Authority 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 West Bank and Gaza Strip 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.l 

certificate  at the exporter's request, if the treatment or processing undergone  is in conformity  with the 

provisions of this  Protocol. 

TLE 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 West Bank and Gaza Strip, when  imported  into Ceuta or Melilla,  shall 

enjoy  in all respects the same customs regime as that which  is applied  to products originating  in the 

customs  territory  of the Community  under Protocol  2 of the Act of Accession  of the  Kingdom  of Spain 

and  the  Portuguese  Republic to the European  Communities. The Palestinian  Authority  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. 

22 

0 

' 

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 West Bank and Gaza  Strip 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 West Bank and Gaza Strip: 

(a) 

products wholly obtained  in the West Bank and Gaza Strip; 

(b) 

products obtained  in the West Bank and Gaza Strip, 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 West Bank and Gaza  Strip" and  "Ceuta 

and  Melilla"  in Box 2 of movement certificates  EUR.l  or on  invoice declarations.  In addition, in 
the case of products originating  in Ceuta and Melilla, this shall  be indicated  in  Box 4 of  movement 
certificates  EUR.l  or on  invoice declarations. 

23 

71 

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

Melilla. 

TITLE VIII 

FINAL  PROVISIONS 

Article 37 

Amendments to the Protocol 

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

24 

7 9 

1 

rW 

Article 38 

Implementation  of the Protocol 

The Community and the Palestinian  Authority shall each take the steps necessary to  implement this 

Protocol. 

Article 39 

Goods in transit or storage 

The provisions of the Agreement may be applied to goods which comply with the provisions  of this 

Protocol  and  which  on the date of entry into force of the Agreement are either  in transit or are in the 

Community or in the West Bank and Gaza Strip or, in temporary  storage  in bonded  warehouses or in 

free  zones, subject  to the submission  to the customs authorities of the importing  State, within  four 

months of that date, of a certificate  EUR.l  endorsed  retrospectively  by the competent  authorities of the 

exporting  State together with the documents  showing that the goods have been transported  directly. 

25 

r~< 

<4 

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 West Bank and Gaza Strip. 

26 

74 

Example: 

An engine of heading No  8407, for which the rule states that the value of the  non-originating 

materials which  may be incorporated  may not exceed 40 per cent of the ex-works price, is made 

from  "other alloy steel roughly shaped by forging"  of heading No ex 7224. 

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. 

27 

/  0 

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. 

28 

76 

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. 

29 

77 

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: 

30 

( o 

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. 

31 

79 

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) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

vacuum  distillation; 
redistillation  by a very thorough  fractionation  process (J); 
cracking; 

reforming; 

extraction  by means of selective solvents; 

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; 

polymerization; 

alkylation; 

isomerization. 

7.2. 

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

following: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(ij) 

(k) 

vacuum  distillation; 

redistillation  by a very thorough  fractionation  process ( 1 ) 

cracking; 

reforming; 

extraction  by means of selective solvents; 

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; 

polymerization; 

alkylation; 

isomerization; 

in respect of heavy oils falling  within  heading No ex 2710 only, desulphurization  with 

hydrogen  resulting in a reduction  of at least 85 per cent of the sulphur content of the 

products  processed 

(ASTM  D  1266-59 T method); 

(1) 

in respect of products falling  within  heading No 2710 only, deparaffining  by a process 

other than  filtering; 

(m) 

in respect of heavy oils falling  within  heading No ex 2710 only, treatment  with 

hydrogen  at a pressure of more than 20 bar and a temperature  of more than  250°C 

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

Nomenclature. 

32 

8 0 

with the use of a catalyst, other than to effect  desulphurization,  when the  hydrogen 

constitutes an active element  in a chemical  reaction.  The further  treatment  with 

hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing  or 

decolorization)  in order, more especially, to improve colour or stability shall  not, 

however, be deemed to be a specific  process; 

(n) 

in respect of fuel  oils falling  within heading No ex 2710 only,  atmospheric 

distillation, on condition that less than 30 per cent of these products distils, by  " 

volume, including losses, at 300°C by the ASTM D 86 method; 

(o) 

in respect of heavy oils other than gas oils and fuel  oils falling  within  heading 

No ex 2710 only, treatment by means of a high-frequency  electrical  brush-discharge. 

7.3. 

For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403,  simple 

operations  such as cleaning, decanting, desalting, water separation,  filtering,  colouring, 

marking, obtaining a sulphur  content as a result of mixing products with different  sulphur 

contents, any combination  of these operations or like operations do not confer  origin. 

33 

81 

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 

82 

HS heading 
No. 

Description  of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter 01 

Live animals 

Chapter 02 

Meat and edible meat 
offal 

All the animals of Chapter 1 
used must be wholly 
obtained 

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

Chapter 03 

Fish and crustaceans, 
molluscs and other 
aquatic  invertebrates 

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

ex Chapter 04 

0403 

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

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

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

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

ex Chapter 05 

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 

Chapter 06 

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

Chapter 07 

Edible vegetables  and 
certain  roots and tubers 

Cleaning,  disinfecting, 
sorting and straightening of 
bristles and hair 

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

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

$3 

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 08 

Edible fruit  and nuts; peel 
of citrus fruits  or melons 

ex Chapter 09  Coffee,  tea, maté and 

spices; except  for: 

0901 

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

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

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

Manufacture  from  materials 
of any heading 

0902 

Tea, whether or not 
flavoured 

Manufacture  from  materials 
of any heading 

ex 0910 

Mixtures of spices 

Chapter  10 

Cereals 

ex Chapter  11 

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

Manufacture  from  materials 
of any heading 

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

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

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 

84 

HS heading 
No. 

Description  of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter  12 

1301 

1302 

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

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

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

-  Mucilages and 
thickeners,  modified, 
derived from vegetable 
products 

Other 

Chapter  14 

Vegetable plaiting 
materials; vegetable 
products not elsewhere 
specified  or included 

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

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

Manufacture from non-
modified  mucilages and 
thickeners 

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

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

ex Chapter  15  Animal or vegetable fats  Manufacture  in which all the 

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

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

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

501 

85 

HS heading 
No. 

Description  of product 

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

(1) 

(2) 

(3) 

or 

(4) 

-  Fats from bones or 
waste 

Other 

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

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

1502 

1504 

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

-  Fats from bones or 
waste 

Other 

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

-  Solid  fractions 

Other 

ex  1505 

Refined  lanolin 

1506 

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

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

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

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

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

Manufacture  from  crude 
wool grease of heading No 
1505 

86 

HS heading 
No. 

Description  of product 

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

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable oils and their 
fractions: 

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

516 

1517 

-  Solid fractions,  except 
for that of jojoba  oil 

Manufacture  from  other 
materials of heading Nos. 
1507 to  1515 

Other 

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

Margarine; edible 
mixtures or preparations 
of animal or vegetable 
fats or oils or 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 
vegetable materials used 
must be wholly obtained 

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

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

87 

HS heading 
No. 

(1) 

Chapter  16 

Description of product 

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

(2) 

(3) 

or 

(4) 

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

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

ex Chapter  17 

Sugars and sugar 
confectionery;  except  for: 

ex  1701 

1702 

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

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

-  Chemically  pure 
maltose and  fructose 

-  Other sugars in solid 
form,  flavoured  or 
coloured 

-  Other 

ex  1703 

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

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

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

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

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

Manufacture  in which  all the 
materials used must  already 
be originating 

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

88 

Description of product 

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

8 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(D 

1704 

Sugar  confectionery 
(including white 
chocolate), not containing 
cocoa 

Chapter  18 

Cocoa and cocoa 
preparations 

1901 

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

Malt extract 

-  Other 

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

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

Manufacture  from  cereals of 
Chapter  10 

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

HS heading 
No. 

(1) 

1902 

190: 

1904 

1905 

Description  of product 

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

(2) 

(3) 

or 

(4) 

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 

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

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

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

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

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

Manufacture  from  materials 
of any heading except those 
of Chapter 11 

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

0 0 

HS heading 
No. 

Description  of product 

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

10 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 20 

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

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

ex 2001 

Yams, sweet potatoes and  Manufacture  in which  all the 
materials used are  classified 
similar edible parts of 
within a heading other than 
plants containing 5% or 
that of the product 
more by weight of starch, 
prepared or preserved by 
vinegar or acetic acid 

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 

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

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

2006 

2007 

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

ex 2008 

-  Nuts, not containing 
added  sugar or spirit 

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

-  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 

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

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

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 

9 

HS heading 
No. 

Description  of product 

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

11 

(1) 

(2) 

(3) 

or 

(4) 

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 

ex Chapter 21  Miscellaneous  edible 

preparations; except  for: 

2101 

2103 

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

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

-  Sauces and  preparations 
therefor;  mixed 
condiments and mixed 
seasonings 

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

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

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

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

-  Mustard  flour  and meal 
and  prepared  mustard 

Manufacture  from  materials 
of any heading 

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 

Description  of product 

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

12 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(0 

2106 

Food preparations not 
elsewhere specified  or 
included 

ex Chapter 22  Beverages, spirits and 

vinegar; except  for: 

2202 

2208 

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

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

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

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

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

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

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 

9 

Description  of product 

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

13 

(2) 

(3) 

or 

(4) 

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

materials of Chapters 2 and 
3 used must be wholly 
obtained 

HS heading 
No. 

(1) 

ex 2301 

ex 2303 

ex 2306 

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

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

Manufacture  in which all the 
maize used must be wholly 
obtained 

Manufacture  in which all the 
olives used must be wholly 
obtained 

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

2309 

Preparations of a kind 
used  in animal  feeding 

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  oftobacco 
substitutes 

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 

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 

y  'j. 

HS heading 
No. 

(1) 

ex 2504 

ex 2515 

ex 2516 

Description  of product 

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

14 

(2) 

(3) 

or 

(4) 

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

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

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

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

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

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

ex 2518 

Calcined  dolomite 

ex 2519 

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

ex 2520 

Plasters specially 
prepared  for  dentistry 

ex 2524 

Natural  asbestos  fibres 

ex 2525 

Mica powder 

Calcination  of dolomite not 
calcined 

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

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

Manufacture  from  asbestos 
concentrate 

Grinding of mica or mica 
waste 

ex 2530 

Earth colours, calcined or 
powdered 

Calcination  or grinding of 
earth  colours 

95 

HS heading 
No. 

Description  of product 

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

15 

(1) 

(2) 

(3) 

or 

(4) 

Chapter 26 

Ores, slag and ash 

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

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

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 

Mineral fuels,  mineral 
oils and products of their 
distillation;  bituminous 
substances; mineral 
waxes; except  for: 
Oils in which the weight 
of the aromatic 
constituents exceeds that 
of the  non-aromatic 
constituents, being oils 
similar to mineral oils 
obtained  by distillation  of 
high temperature coal tar, 
of which more than 65% 
by volume distils at a 
temperature  of up to 
250°C  (including 
mixtures of petroleum 
spirit and benzole),  for 
use as power or heating 
fuels 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

Crude oils obtained  from 
bituminous  minerals 

Destructive distillation  of 
bituminous materials 

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

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

or 

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

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

9B 

HS heading 
No. 

(1) 

2711 

Description  of product 

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

16 

(2) 

(3) 

or 

(4) 

Petroleum  gases and other  Operations of  refining 
gaseous hydrocarbons 

and/or one or more  specific 
process(es)1 

2712 

27: 

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

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

or 

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

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

or 

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

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

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

97 

Description  of product 

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

17 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(0 

2714 

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

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

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

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

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

Manufacture  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 

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

2715 

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

ex Chapter 28 

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

ex 2805 

"Mischmetall" 

ex 281 

Sulphur trioxide 

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

HS heading 
No. 

Description  of product 

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

18 

(1) 

(2) 

(3) 

or 

(4) 

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

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

Aluminium  sulphate 

ex 2840 

Sodium  perborate 

ex Chapter 29  Organic chemicals; 

except  for: 

ex 2901 

Acyclic hydrocarbons  for 
use as power or heating 
fuels 

ex 2902 

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

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

Manufacture  from  disodium 
tetraborate  pentahydrate 

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

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

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 

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

99 

HS heading 
No. 

(1) 

ex 2905 

2915 

ex 2932 

2933 

2934 

Description  of product 

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

19 

(2) 

(3) 

or 

(4) 

Metal alcoholates of 
alcohols of this heading 
and of ethanol 

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

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

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

Heterocyclic  compounds 
with nitrogen  hetero-
atom(s) only 

Nucleic  acids and their 
salts; other  heterocyclic 
compounds 

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

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

Manufacture  from  materials 
of any heading 

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

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

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

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

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

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

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

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

HS heading 
No. 

Description  of product 

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

20 

(1) 

(2) 

(3) 

or 

(4) 

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 

-K v  x 

HS heading 
No. 

Description  of product 

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

21 

(1) 

(2) 

(3) 

or 

(4) 

— animal blood prepared 
for therapeutic or 
prophylactic uses 

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

— haemoglobin,  blood 
globulins and serum 
globulins 

other 

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

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

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

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

•'-,  c\  c\ 

HS heading 
No. 

Description  of product 

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

22 

(0 

(2) 

(3) 

or 

(4) 

3003 and 3004  Medicaments  (excluding 

goods of heading No 
3002, 3005 or 3006): 

- Obtained  from  amikacin 
ofheadingNo2941 

Other 

ex Chapter  31 

Fertilisers; except  for: 

Manufacture  in which all the 
materials used are  classified 
within a heading other than 
that of the product. 
However, materials of 
heading No 3003 or 3004 
may be used provided  their 
value, taken together, does 
not exceed 20 % of the ex 
works price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product.  However, materials 
of heading No 3003 or 3004 
may be used provided their 
value, taken together, does 
not exceed 20% of the ex-
works price of the product; 
-  the value of all the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

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

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

-V  \j 

«3 

HS heading 
No. 

(1) 

ex 3105 

ex Chapter 32 

Description  of product 

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

23 

(2) 

(3) 

or 

(4) 

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product.  However,  materials 
classified  within  the same 
heading may be used 
provided their value does 
not exceed 20% of the ex-
works price of the product; 
-  the value of all the 
materials used does not 
exceed  50% of the ex-works 
price of the product 

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

Manufacture  from  tanning 
extracts of vegetable origin 

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

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

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

ex 3201 

Tannins and their salts, 
ethers, esters and other 
derivatives 

3205 

Colour  lakes; preparations  Manufacture  from  materials  Manufacture  in which  the 
as specified  in Note 3 to 
this Chapter based on 
colour  lakes1 

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

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

1  Note  3 to Chapter  32 says that these preparations  are those of a kind used for  colouring  any  material 
or used  as  ingredients  in the manufacturing  of colouring preparations, provided  they  are not  classified 
in another heading  in Chapter 32. 

04 

HS heading 
No. 

Description  of product 

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

24 

(0 

(2) 

(3) 

or 

(4) 

ex Chapter 33 

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

3301 

ex Chapter  34 

ex 3403 

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

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

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

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

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

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

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

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

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

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 

A "group" is regarded  as any part of the heading separated  from  the rest by a semi-colon. 
For the special  conditions  relating to "specific  processes" see  Introductory  Notes  7.1  and  7.3 

Description  of product 

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

25 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

5404 

Artificial  waxes and 
prepared waxes: 

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

-  Other 

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

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

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

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: 

5505 

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

-  Starch  ethers and esters  Manufacture  from  materials  Manufacture  in which  the 

of any heading,  including 
other materials of heading 
No 3505 

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

K> 

HS heading 
No. 

Description  of product 

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

26 

(1) 

(2) 

(3) 

or 

(4) 

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 

Chapter  36 

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

ex Chapter  37 

Photographic or 
cinematographic goods; 
except  for: 

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

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

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

1701 

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

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

.0 

HS heading 
No. 

Description  of product 

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

27 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

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

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

3702 

3704 

Photographic film  in rolls, 
sensitized, unexposed, of 
any material other than 
paper, paperboard  or 
textiles; instant print film 
in rolls, sensitized, 
unexposed 
Photographic plates, film 
paper, paperboard  and 
textiles, exposed but not 
developed 

Manufacture  in which  all the  Manufacture  in which  the 
materials used are  classified 
within  a heading other than 
heading Nos 3701 or 3702 

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

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

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

ex Chapter 38  Miscellaneous  chemical 

products; except  for: 

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

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

ex 380! 

-  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 

J  o 

HS heading 
No. 

(1) 

ex 3805 

Description  of product 

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

28 

(2) 

(3) 

or 

(4) 

Spirits of sulphate 
turpentine,  purified 

Purification  by distillation  or  Manufacture  in which  the 
value of all the  materials 
refining  of raw spirits of 
used does not exceed  40% of 
sulphate  turpentine 
the ex-works price of the 
product 

ex 3806 

Ester gums 

Manufacture  from  resin 
acids 

ex 3807 

Wood pitch (wood tar 
pitch) 

Distillation  of wood tar 

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

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

3808 

3809 

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

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

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) 

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 

u 

HS heading 
No. 

(1) 

3810 

3811 

3812 

3813 

Description  of product 

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

29 

(2) 

(3) 

or 

(4) 

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

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

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

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

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

Other 

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

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

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

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

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

HS heading 
No. 

(0 

3814 

Description  of product 

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

30 

(2) 

(3) 

or 

(4) 

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

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

3818 

3819 

!820 

S822 

382; 

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

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

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

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

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

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

Anti-freezing 
preparations  and  prepared 
de-icing  fluids 

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

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

-  Industrial 
monocarboxylic  fatty 
acids, acid oils  from 
refining 

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 

HS heading 
No. 

(0 

3824 

Description  of product 

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

31 

(2) 

(3) 

or 

(4) 

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 

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

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

f. 

y 

HS heading 
No. 

Description  of product 

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

32 

(1) 

(2) 

(3) 

or 

(4) 

Alkaline  iron oxide  for 
the purification  of gas 

Ammoniacal  gas  liquors 
and spent oxide  produced 
in coal gas  purification 

Sulphonaphthenic  acids, 
their water insoluble  salts 
and their esters 

Fusel oil and Dippel's oil 

Mixtures of salts having 
different  anions 

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

Other 

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 

Other 

3901 to 3915 

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

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

Manufacture  in which: 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
-  the value of any materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 

Manufacture  in which the 
value of the materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 

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

1  In the case of the products composed  of materials classified  within  both heading Nos. 3901 to 3906, 
on the one hand, and  within  heading Nos. 3907 to 3911, on the other hand, this restriction  only  applies 
to that group of materials which  predominates  by weight  in the product. 

.i. d 

HS heading 
No. 

(1). 

ex 3907 

5912 

3916 to 3921 

Description  of product 

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

33 

(2) 

(3) 

or 

(4) 

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

Polyester 

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

Semi-manufactures  and 
articles of plastics; except 
for  headings Nos ex 3916, 
ex 3917, ex 3920 and ex 
3921, for which the rules 
are set out below: 

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

-  Other: 

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

Manufacture  in which all the 
materials used are  classified 
within a heading other than 
that of the product. 
However,  materials 
classified  within the same 
heading may be used 
provided their value does 
not exceed 50% of the ex-
works price of the product1 

Manufacture  in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product  and/or 
manufacture  from 
polycarbonate of 
tetrabromo-(bisphenol  A) 

Manufacture  in which the 
value of any materials 
classified  in the same 
heading as the product  does 
not exceed 20% of the ex-
works price of the product 

Manufacture  in which the 
value of any materials of 
Chapter 39 used does not 
exceed 50% of the ex-works 
price of the product 

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

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

Manufacture  in which: 
-  the value of all the 
materials used does not 
exceed  50% of the ex-works 
price of the product; 
-  the value of any  materials 
of Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 

1 

1  In the case of the products composed  of materials classified  within both heading Nos. 3901 to 3906, 
on the one hand, and within  heading Nos. 3907 to 3911, on the other hand, this restriction  only  applies 
to that group of materials which  predominates  by weight in the product. 

HS heading 
No. 

Description  of product 

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

34 

(1) 

(2) 

(3) 

or 

(4) 

~  Other 

Manufacture  in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 

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

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

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

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

ex 3916 and 
ex 3917 

Profile  shapes and tubes 

ex 3920 

Ionomer sheet or film 

-  Sheets of regenerated 
cellulose, polyamides or 
polyethylene 

ex 3921 

Foils of plastic, 
metallized 

3922 to 3926 

Articles of plastics 

ex Chapter 40  Rubber and  articles 
thereof; except  for: 

Manufacture  in which: 
-  the value of all the 
materials used does not 
exceed 50% of the ex-works 
price of the product; 
-  the value of any materials 
classified  within the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product 

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

Manufacture  in which the 
value of any materials 
classified  in the same 
heading as the product does 
not exceed 20% of the ex-
works price of the product 

Manufacture  from  highly 
transparent polyester  foils 
with a thickness of less than 
23 micron1 

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

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

ex 400 : 

Laminated  slabs of crepe 
rubber for  shoes 

Lamination  of sheets of 
natural  rubber 

1 The following  foils  shall be considered  as highly transparent:  foils, the optical  dimming  of wliich 
measured  according  to ASTM-D  1003-16 by Gardner  Hazemeter (i.e. Hazefactor)  - is less than 2 
percent. 

ii 

Description  of product 

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

35 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

4005 

4012 

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

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

-  Retreaded  pneumatic, 
solid or cushion tyres, of 
rubber 

-  Other 

ex 4017 

Articles of hard  rubber 

ex Chapter 41 

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

ex 4102 

Raw skins of sheep or 
lambs, without wool on 

4104 to 4107 

Leather, without hair or 
wool, other than  leather 
of heading Nos 4108 or 
4109 

4109 

Patent  leather and patent 
laminated  leather; 
metallized  leather 

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

Retreading of used tyres 

Manufacture  from  materials 
of any heading, except those 
of heading Nos 4011 or 
4012 

Manufacture  from  hard 
rubber 

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

Removal of wool  from 
sheep or lamb skins, with 
wool on 
Retanning of pre-tanned 
leather 
or 
Manufacture  in which  all the 
materials used are  classified 
within  a heading other than 
that of the product 

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

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

l.fj 

HS heading 
No. 

Description  of product 

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

36 

(1) 

(2) 

(3) 

or 

(4) 

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 

-  Other 

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

Manufacture  from  non-
assembled, tanned or 
dressed  furskins 

430: 

Articles of apparel, 
clothing accessories and 
other articles of  furskin 

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

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

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

Planing, sanding or finger-
jointing 

Splicing, planing, sanding or 
finger-jointing 

ex Chapter 44 

Wood and articles of 
wood; wood  charcoal; 
except  for: 

ex 4403 

Wood roughly  squared 

ex 4407 

ex 4408 

ex 4409 

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

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

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

-  Sanded or finger-
jointed 

Sanding or finger-jointing 

y 

HS heading 
No. 

Description  of product 

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

37 

(1) 

(2) 

(3) 

or 

(4) 

ex 4410 to 
ex 4413 

ex 4415 

ex 4416 

-  Beadings and 
mouldings 

Beading or moulding 

Beadings and mouldings, 
including moulded 
skirting and other 
moulded  boards 

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

Beading or moulding 

Manufacture  from  boards 
not cut to size 

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

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

ex 4418 

-  Builders'joinery  and 
carpentry of wood 

-  Beadings and 
mouldings 

ex 4421 

Match  splints; wooden 
pegs or pins for  footwear 

ex Chapter 45 

Cork and articles of cork; 
except  for: 

4503 

Articles of natural  cork 

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

Beading or moulding 

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

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

Manufacture  from  cork of 
heading No 4501 

Chapter 46 

Chapter 47 

Manufactures  of straw, of  Manufacture  in which  all the 
materials used are  classified 
esparto or of other 
within a heading other than 
plaiting materials; 
that of the product 
basketware and 
wickerwork 

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 

V 

Description  of product 

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

(2) 

(3) 

or 

(4) 

Paper and  paperboard, 
ruled, lined or squared 
only 

Manufacture  from  paper-
making materials of Chapter 
47 

HS heading 
No. 

(1) 

ex 4811 

4816 

4817 

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

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 

ex 4818 

Toilet paper 

ex 4819 

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

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

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

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

Manufacture  from  paper-
making materials of Chapter 
47 

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

Manufacture  from  paper-
making materials of Chapter 
47 

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

Manufacture  from  paper-
making materials of Chapter 
47 

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

•I 

-9 

S  ! 

t. i 11 

Description  of product 

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

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(0 

4909 

4910 

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

Calendars of any kind, 
printed,  including 
calendar blocks: 

-  Calendars of the 
"perpetual" type or with 
replaceable  blocks 
mounted  on bases other 
than paper or paperboard 

Other 

ex Chapter  50 

Silk; except  for: 

ex  5003 

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

5004 to ex 
5006 

Silk yarn and yarn spun 
from  silk waste 

Manufacture  from  materials 
not classified  within  heading 
Nos 4909 or 4911 

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

Manufacture  from  materials 
not classified  in heading Nos 
4909 or 4911 

Manufacture  in which  all the 
materials used are  classified 
within a heading other than 
that of the product 
Carding or combing of silk 
waste 

Manufacture  from1  : 
-  raw silk or silk waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  other natural  fibres  not 
carded or combed  or 
otherwise prepared  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper-making  materials 

5007 

Woven  fabrics  of silk or 
of silk waste: 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

20 

HS heading 
No. 

Description  of product 

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

40 

(1) 

(2) 

(3) 

or 

(4) 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  from1 : 

-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise prepared  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper 

or 
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 ' : 
-  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: 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

9 

HS heading 
No. 

Description  of product 

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

41 

(1) 

(2) 

(3) 

or 

(4) 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

Manufacture  froml : 

-  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 

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

Manufacture  from1: 
-  raw silk or silk waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  natural  fibres  not carded 
or combed  or otherwise 
prepared  for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

ex Chapter  52  Cotton; except  for: 

5204 to 5207 

Yarn  and thread of cotton 

5208 to 5212  Woven  fabrics  of cotton: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

X.  4/  *~ 

HS heading 
No. 

Description  of product 

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

42 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture  from ' : 

-  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 u^ed 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 

5309 to 5311  Woven  fabrics  of other 
vegetable textile  fibres; 
woven  fabrics  of paper 
yarn: 

Manufacture  from] : 
-  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 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

.ft-  *-»y  *J 

HS heading 
No. 

Description of product 

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

43 

(1) 

(2) 

(3) 

or 

(4) 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

5401 to 5406 

Yarn, monofilament  and 
thread of man-made 
filaments 

Manufacture  from1: 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise prepared  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper 

or 

Printing accompanied  by at 
least two preparatory  or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling) where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  from ' : 
-  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 ' 

-  Other 

Manufacture  from 1. 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 
1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

;  9 /5 

HS heading 
No. 

Description  of product 

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

44 

(0 

(2) 

(3) 

or 

(4) 

-  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 

Manufacture  from  chemical 
materials or textile pulp 

Manufacture  from • : 
-  raw silk or silk waste 
carded or combed or 
otherwise prepared  for 
spinning, 
-  natural fibres not carded 
or combed or otherwise 
prepared  for  spinning, 
-  chemical materials or 
textile pulp, or 
-  paper-making  materials 

5501 to 5507  Man-made  staple  fibres 

5508 to 5511 

Yarn and sewing thread 
of man-made  staple  fibres 

5512 to 5516  Woven  fabrics  of man-

made staple fibres: 

-  Incorporating  rubber 
thread 

Manufacture  from  single 
yarn1 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

HS heading 
No. 

Description  of product 

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

45 

(0 

(2) 

(3) 

or 

(4) 

Other 

Manufacture  from1: 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple fibres 
not carded or combed  or 
otherwise prepared  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper 

or 

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 ' : 
-  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  ' : 
-  natural  fibres, 
-  chemical  materials or 
textile pulp 

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

HS heading 
No. 

Description  of product 

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

46 

(1) 

(2) 

(3) 

or 

(4) 

However: 
-  polypropylene  filament  of 
heading No 5402, 
-  polypropylene  fibres  of 
heading No 5503 or 5506 or 
-  polypropylene filament 
tow of heading No 5501, of 
which the denomination  in 
all cases of a single  filament 
or fibre is less than 9 decitex 
may be used provided their 
value does not exceed 40% 
of the ex-works price of the 
product 

Manufacture  from1 ; 
-  natural  fibres, 
-  man-made staple fibres 
made from  casein, or 
-  chemical materials or 
textile pulp 

Manufacture  from  rubber 
thread or cord, not textile 
covered 

Manufacture  from1: 
-  natural  fibres  not carded 
or combed or otherwise 
processed  for  spinning, 
-  chemical  materials or 
textile pulp, or 
-  paper-making  materials 

Manufacture  from ' : 
-  natural  fibres, 
-  man-made staple fibres 
not carded or combed  or 
otherwise processed  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper-making  materials 

5604 

5605 

Other 

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

-  Rubber thread and cord, 
textile covered 

-  Other 

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

1  For special  conditions relating to products made of a mixture of textile  materials, see  Introductory 
Note 5 

HS heading 
No. 

(1) 

5606 

Description  of product 

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

47 

(2) 

(3) 

or 

(4) 

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  from1: 
-  natural fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, 
-  chemical materials or 
textile pulp, or 
-  paper-making  materials 

Chapter 57 

Carpets and other textile 
floor  coverings: 

-  Of needleloom  felt 

Of other  felt 

Other 

Manufacture  fromJ : 
-  natural fibres, or 
-  chemical materials or 
textile pulp 

However: 

-  polypropylene  filament  of 
heading No 5402, 
-  polypropylene fibres of 
heading No 5503 or 5506 or 
-  polypropylene filament 
tow of heading No 5501, of 
which the denomination  in 
all cases of a single filament 
or fibre is less than 9 decitex 
may be used provided their 
value does not exceed 40% 
of the ex-works price of the 
product 

Manufacture  from • : 
-  natural fibres  not carded 
or combed or otherwise 
processed  for  spinning, or 
-  chemical materials or 
textile pulp 

Manufacture  froml : 
-  coir yarn, 
-  synthetic or  artificial 
filament yarn, 
-  natural  fibres, or 
-  man-made staple fibres 
not carded or combed or 
otherwise processed  for 
spinning 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

128 

HS heading 
No. 

Description  of product 

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

48 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 58 

Special woven  fabrics; 
tufted  textile fabrics; lace; 
tapestries; trimmings; 
embroidery; except  for: 

-  Combined with  rubber 
thread 

Manufacture  from  single 
yarn1 

-  Other 

5805 

Hand-woven  tapestries of 
the types gobelins, 
flanders,  aubusson, 
beauvais and the like, and 
needle-worked  tapestries 
(for  example, petit point, 
cross stitch), whether or 
not made up 

5810 

Embroidery  in the piece, 
in strips or in motifs 

Manufacture  from ' : 
-  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 

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

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

1 ? 9 

-*-  *w  <*A 

HS heading 
No. 

Description  of product 

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

49 

(1) 

(2) 

(3) 

or 

(4) 

5901 

5902 

5903 

5904 

Manufacture from yarn 

Manufacture  from  yarn 

Manufacture  from  chemical 
materials or textile pulp 

Manufacture  from  yarn 

or 

Printing accompanied  by at 
least two preparatory or 
finishing  operations (such as 
scouring, bleaching, 
mercerising, heat setting, 
rasing, calendering, shrink 
resistance processing, 
permanent  finishing, 
decatising,  impregnating, 
mending and burling) where 
the value of the unprinted 
fabric  used does not exceed 
47.5% of the ex-works price 
of the product 

Manufacture  from  yarn1 

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

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

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

-  Other 

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

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

5905 

Textile wall coverings: 

30 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

HS heading 
No. 

Description  of product 

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

50 

(I) 

(2) 

(3) 

or 

(4) 

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

-  Other 

5906 

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

-  Knitted or crocheted 
fabrics 

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

Manufacture from yarn 

Manufacture  from ' : 
-  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 

Manufacture  from1: 
-  natural  fibres, 
-  man-made staple fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical materials or 
textile pulp 

Manufacture  from  chemical 
materials 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

HS heading 
No. 

Description  of product 

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

51 

(1) 

(2) 

(3) 

or 

(4) 

-  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 

9 3  9 

H S heading 
No. 

Description  of product 

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

52 

0) 

(2) 

(3) 

or 

(4) 

5909 to 5911 

Textile articles of a kind 
suitable for industrial use: 

-  Polishing discs or rings 
other than of felt of 
heading No 5911 

Manufacture  from  yarn or 
waste fabrics  or rags of 
heading No 6310 

-  Woven fabrics, of a 
kind commonly used in 
papermaking or other 
technical uses, felted  or 
not, whether or not 
impregnated  or coated, 
tubular or endless with 
single or multiple warp 
and/or weft,  or flat woven 
with multiple warp and/or 
weft  of heading No 5911 

Manufacture  from1: 
- coir yarn, 
- the following  materials: 

- yarn of 
polytetrafluoroethylene2, 
- yarn, multiple, of 
polyamide, coated 
impregnated  or covered 
with a phenolic resin, 
- yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by 
polycondensation  of w-
phenylenediamine  and 
isophthalic acid, 
- monofil  of 
polytetrafluoroethylene2 
- yarn of synthetic textile 
fibres of poly-/?-phenylene 
terephthalamide, 
- glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn2 
- copolyester 
monofilaments  of a 
polyester and a resin of 
terephthalic acid and  1,4 -
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 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
note 5 
2  The use of this material  is restricted to the manufacture  of woven  fabrics  of a kind  used  in paper-
making  machinery. 

HS heading 
No. 

Description  of product 

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

53 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Chapter 60 

Knitted or crocheted 
fabrics 

Chapter 61 

Articles of apparel and 
clothing  accessories, 
knitted  or crocheted: 

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

-  Other 

Manufacture  from • : 
-  coir yarn, 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical materials or 
textile pulp 

Manufacture  from ' : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical materials or 
textile pulp 

Manufacture  from  yarn ' '2 

Manufacture  from1  : 
-  natural fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical materials or 
textile pulp 

ex Chapter 62  Articles of apparel  and 

Manufacture  from  yarn1'2 

clothing accessories, not 
knitted  or crocheted; 
except  for: 

1  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5 
2  See  Introductory  Note 6 

U4 

HS heading 
No. 

Description of product 

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

54 

(0 

(2) 

(3) 

or 

(4) 

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

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

ex 6210 and 
ex 6216 

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

6213 and 
6214 

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

Embroidered 

Manufacture from yarn ' 
or 
Manufacture  from 
unembroidered  fabric 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture from yarn1 
or 
Manufacture  from  uncoated 
fabric provided the value of 
the uncoated fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture  from 
unbleached  single yarn1'2 
or 
Manufacture  from 
unembroidered  fabric 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

1  See Introductory  Note 6. 
2  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 

HS heading 
No. 

Description  of product 

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

55 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

6217 

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

Embroidered 

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

Manufacture  from 
unbleached  single yarn ' >2 
or 
Making up followed  by 
printing accompanied by at 
least two preparatory or 
finishing  operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, 
permanent  finishing, 
decatizing,  impregnating, 
mending and burling) where 
the value of the unprinted 
goods of heading Nos 6213 
and 6214 used does not 
exceed 47.5% of the ex-
works price of the product 

Manufacture  from  yarn ' 
or 
Manufacture  from 
unembroidered  fabric 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

Manufacture  from  yarn ' 
or 
Manufacture  from  uncoated 
fabric  provided the value of 
the uncoated  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product1 

1  See Introductory  Note 6. 
2  For special conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5. 

36 

HS heading 
No. 

Description  of product 

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

56 

(1) 

(2) 

(3) 

or 

(4) 

-  Interlinings for  collars 
and cuffs,  cut out 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the  ex-works 
price of the product 

-  Other 

Manufacture  from  yarn 

ex Chapter 63  Other made-up textile 

6301 to 6304 

articles; sets; worn 
clothing and worn textile 
articles; rags; except  for: 

Blankets, travelling rugs, 
bed  linen etc.; curtains 
etc.; other  furnishing 
articles: 

-  Of felt,  of nonwovens 

-  Other: 

-  Embroidered 

Other 

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

Manufacture  from2: 
-  natural fibres, or 
-  chemical materials or 
textile pulp 

Manufacture  from 
unbleached  single yarn1'3 
or 
Manufacture  from 
unembroidered  fabric  (other 
than knitted or crocheted) 
provided the value of the 
unembroidered  fabric  used 
does not exceed 40% of the 
ex-works price of the 
product 

Manufacture  from 
unbleached  single yarn1'3 

1  See  Introductory  Note 6. 
2  For special  conditions  relating to products made of a mixture of textile materials, see  Introductory 
Note 5. 
3  For knitted  or crocheted  articles, not elastic or rubberized,  obtained  by sewing or assembly  pieces of 
knitted  or crocheted  fabrics  (cut out or knitted  directly to shape), see  Introductory  Note 6. 

o 

HS heading 
No. 

Description  of product 

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

57 

(1) 

(2) 

(3) 

or 

(4) 

6305 

6306 

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

Manufacture  from1  : 
-  natural  fibres, 
-  man-made staple  fibres 
not carded or combed or 
otherwise processed  for 
spinning, or 
-  chemical materials or 
textile pulp 

Tarpaulins, awnings and 
sunblinds; tents; sails  for 
boats, sailboards or 
landcraft;  camping goods: 

-  Ofnonwovens 

Other 

6307 

Other made-up articles, 
including dress patterns 

Manufacture  from ' >2 : 
-  natural fibres, or 
-  chemical materials or 
textile pulp 

Manufacture  from 
unbleached  single yarn1'2 

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

6308 

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

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

ex Chapter 64 

Footwear, gaiters and the 
like; except  for: 

Manufacture  from  materials 
of any heading except  for 
assemblies of uppers  affixed 
to inner soles or to other sole 
components of heading No 
6406 

1  For special  conditions relating to products made of a mixture of textile materials, see  Introductory 
Note 5 
2  See  Introductory  Note 6. 

Oô 

HS heading 
No. 

(1) 

6406 

Description  of product 

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

58 

(2) 

(3) 

or 

(4) 

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

Parts of  footwear 
(including uppers whether 
or not attached to soles 
other than outer soles); 
removable  in-soles, heel 
cushions and similar 
articles; gaiters, leggings 
and similar articles, and 
parts thereof 

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

Manufacture  from  yarn or 
textile fibres1 

Manufacture  from  yarn or 
textile fibres1 

ex Chapter 65  Headgear and parts 
thereof, except  for: 

6503 

6505 

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

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

ex Chapter 66  Umbrellas, sun umbrellas, 

walking-sticks,  seat-
sticks, whips, riding-
crops, and parts thereof; 
except  for: 

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

6601 

Chapter 67 

Umbrellas and sun 
umbrellas  (including 
walking-stick  umbrellas, 
garden  umbrellas and 
similar  umbrellas) 

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

Prepared  feathers  and 
down  and articles made of 
feathers  or of down; 
artificial  flowers;  articles 
of human  hair 

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

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 

See  Introductory  Note 6. 

1.39 

Description  of product 

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

59 

(2) 

(3) 

or 

(4) 

Articles of slate or of 
agglomerated  slate 

Manufacture  from  worked 
slate 

HS heading 
No. 

(1) 

ex 680: 

ex 6812 

ex 6814 

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

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

Manufacture  from  materials 
of any heading 

Manufacture  from  worked 
mica  (including 
agglomerated  or 
reconstituted  mica) 

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

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

Chapter 69 

Ceramic products 

ex Chapter 70  Glass and glassware; 

except for : 

ex  7003 
ex 7004 and 
ex 7005 

7006 

7007 

7008 

7009 

Glass with a non-
reflecting  layer 

Manufacture  from  materials 
of heading No. 7001 

Glass of heading No 
7003, 7004 or 7005, bent, 
edgeworked,  engraved, 
drilled, enamelled  or 
otherwise worked,  but not 
framed  or fitted with 
other materials 

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

Manufacture  from  materials 
ofheadingNo7001 

Manufacture  from  materials 
ofheadingNo7001 

Multiple-walled 
insulating units of glass 

Manufacture  from  materials 
ofheadingNo7001 

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

Manufacture  from  materials 
of heading No 7001 

A 10 

Description  of product 

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

60 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

7010 

7013 

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

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

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

Manufacture  in which all the 
materials used are  classified 
within  a heading other than 
that of the product 
or 
Cutting of glassware, 
provided the value of the 
uncut glassware does not 
exceed 50% of the ex-works 
price of the product 
or 
Hand-decoration  (with the 
exception  of silk-screen 
printing) of hand-blown 
glassware, provided the 
value of the hand-blown 
glassware does not exceed 
50% of the ex-works price 
of the product 

Manufacture  from: 
-  uncoloured slivers, 
rovings, yarn or chopped 
strands, or 
-  glass wool 

ex 7019 

Articles (other than yarn) 
of glass  fibres 

ex Chapter  71  Natural  or cultured  pearls,  Manufacture  in which all the 
materials used are  classified 
within a heading other than 
that of the product 

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

ex  7101 

Natural  or cultured  pearls,  Manufacture  in which the 
value of all the materials 
graded  and  temporarily 
used does not exceed  50% of 
strung for  convenience  of 
the ex-works price of the 
transport 
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 

HS heading 
No. 

Description  of product 

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

(1) 

(2) 

(3) 

or 

(4) 

7106,7108 
and 7110 

Precious metals: 

-  Unwrought 

Manufacture  from  materials 
not classified  within  heading 
No 7106, 7108 or 7110 
or 
Electrolytic, thermal or 
chemical separation  of 
precious metals of heading 
No 7106, 7108 or 7110 
or 
Alloying of precious metals 
of heading No 7106, 7108 or 
7110 with each other or with 
base metals 

-  Semi-manufactured  or 
in powder  form 

Manufacture  from 
unwrought precious metals 

ex 7107, 
ex 7109 and 
ex 7111 

Metals clad with precious 
metals, semi 
manufactured 

Manufacture  from  metals 
clad with precious metals, 
unwrought 

7116 

Articles of natural or 
cultured pearls, precious 
or semi-precious  stones 
(natural, synthetic or 
reconstructed) 

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

7117 

Imitation jewellery 

ex Chapter 72 

Iron and steel; except  for: 

7207 

Semi-finished  products of 
iron or non-alloy  steel 

7208 to 7216 

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

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 

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

Manufacture  from  materials 
of heading No 7201, 7202, 
7203, 7204 or 7205 

Manufacture  from  ingots or 
other primary  forms of 
heading No 7206 

42 

HS heading 
No. 

Description  of product 

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

62 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture  from  semi 
finished materials of heading 
No 7207 

Manufacture from ingots or 
other primary forms  of 
heading No 7218 

Manufacture  from  semi 
finished materials of heading 
No 7218 

Manufacture from ingots or 
other primary forms  of 
heading No 7206, 7218 or 
7224 

Manufacture  from  semi 
finished materials of heading 
No 7224 

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

Manufacture  from  materials 
of heading No 7206 

Manufacture  from  materials 
of heading No 7206 

7217 

Wire of iron or non-alloy 
steel 

ex  7218,7219 
to 7222 

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

7223 

Wire of stainless steel 

ex 7224, 7225 
to 7228 

Semi-finished  products, 
flat-rolled  products, hot-
rolled bars and rods, in 
irregularly  wound coils; 
angles, shapes and 
sections, of other alloy 
steel; hollow drill bars 
and rods, of alloy or non-
alloy steel 

7229 

Wire of other alloy steel 

ex Chapter 73 

Articles of iron or steel; 
except  for: 

ex 7301 

Sheet piling 

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 pates (base 
plates), rail clips, 
bedplates, ties and other 
material  specialized  for 
jointing or fixing  rails 

7304,7305 
and  7306 

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

Manufacture  from  materials 
of heading No 7206, 7207, 
7218 or 7224 

Description  of product 

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

63 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 7307 

7308 

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

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 

ex 7315 

Skid chain 

ex Chapter 74 

Copper and articles 
thereof; except  for: 

7401 

7402 

740: 

Copper mattes; cement 
copper  (precipitated 
copper) 

Unrefined  copper; copper 
anodes  for  electrolytic 
refining 

Refined  copper and 
copper alloys, unwrought: 

Turning, drilling, reaming, 
threading, deburring and 
sandblasting of  forged 
blanks the value of which 
does not exceed  35% of the 
ex-works price of the 
product 

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

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

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

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

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

44 

HS heading 
No. 

Description  of product 

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

64 

(I) 

(2) 

(3) 

or 

(4) 

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 

7405 

Master alloys of copper 

ex Chapter  75 

Nickel  and articles 
thereof; except  for: 

7501 to 7503 

Nickel mattes, nickel 
oxide sinters and other 
intermediate products of 
nickel  metallurgy; 
unwrought  nickel; nickel 
waste and  scrap 

ex Chapter 76 

Aluminium  and  articles 
thereof; except  for: 

7601 

Unwrought  aluminium 

7602 

Aluminium  waste or scrap 

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

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

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

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

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

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

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

Description  of product 

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

65 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 7616 

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

Chapter  77 

Reserved  for  possible 
future  use in  HS 

ex Chapter  78 

Lead and articles thereof; 
except  for: 

7801 

Unwrought  lead: 

-  Refined  lead 

-  Other 

7802 

Lead waste and scrap 

ex Chapter  79 

Zinc and articles thereof; 
except  for: 

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 

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

Manufacture  from  "bullion" 
or "work" lead 

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

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

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

4 

HS heading 
No. 

Description  of product 

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

66 

(1) 

(2) 

(3) 

or 

(4) 

7901 

Unwrought  zinc 

7902 

Zinc waste and scrap 

ex Chapter  80 

Tin and articles thereof; 
except  for: 

8001 

Unwrought tin 

8002 and  8007  Tin waste and scrap; other 

articles of tin 

Chapter  81 

Other base metals; 
cermets; articles thereof: 

-  Other base metals, 
wrought; articles thereof 

Other 

Manufacture  in which all the 
materials used are  classified 
within  a heading other than 
that of the product. 
However, waste and scrap of 
heading No 7902 may not be 
used 

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

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

Manufacture  in which all the 
materials used are  classified 
within a heading other than 
that of the product. 
However, waste and scrap of 
heading No 8002 may not be 
used 

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

Manufacture  in which the 
value of all the materials 
classified  within  the same 
heading as the product used 
does not exceed  50% of the 
ex-works price of the 
product 

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

HS heading 
No. 

Description  of product 

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

67 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter  82 

8206 

8207 

8208 

ex 821 

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

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

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

Knives and cutting 
blades, for machines or 
for  mechanical  appliances 

Knives with  cutting 
blades, serrated  or not 
(including  pruning 
knives), other than  knives 
ofheadingNo8208 

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

Manufacture  in which all the 
materials used are  classified 
within a heading other than 
heading Nos 8202 to 8205. 
However, tools of heading 
Nos 8202 to 8205 may be 
incorporated  into the set 
provided their value does 
not exceed  15% of the ex-
works price of the set 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

148 

Description  of product 

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

68 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(0 

8214 

8215 

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) 

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

ex Chapter  83 

Miscellaneous  articles of 
base metal; except  for: 

ex 8302 

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

ex 8306 

Statuettes and other 
ornaments, of base metal 

ex Chapter  84  Nuclear  reactors, boilers, 

machinery and 
mechanical  appliances; 
parts thereof; except  for: 

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

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

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

Manufacture  in which all the 
materials used are  classified 
within  a heading other than 
that of the product. 
However, the other materials 
of heading No 8302 may be 
used provided their value 
does not exceed 20% of the 
ex-works price of the 
product 

Manufacture  in which all the 
materials used are  classified 
within a heading other than 
that of the product. 
However, the other materials 
of heading No 8306 may be 
used provided their value 
does not exceed  30% of the 
ex-works price of the 
product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

HS heading 
No. 

Description  of product 

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

69 

(1) 

(2) 

(3) 

or 

(4) 

ex 8401 

Nuclear fuel  elements 

Manufacture  in which all the  Manufacture  in which the 
materials used are  classified 
within a heading other than 
that of the product1 

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

8402 

8403 and ex 
8404 

8406 

8407 

8408 

8409 

84 i 

Steam  or other vapour 
generating boilers (other 
than central heating hot 
water boilers capable also 
of producing low pressure 
steam); super heated 
water boilers 

Central heating boilers 
other than those of 
heading No 8402 and 
auxiliary plant for  central 
heating boilers 
Steam turbines and other 
vapour  turbines 

Spark-ignition 
reciprocating or rotary 
internal  combustion 
piston  engines 

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

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

Turbo-jets,  turbo 
propellers  and other gas 
turbines 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the  ex-works 
price of the  product 

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

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

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all  the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

This rule shall  apply  until  31  December  1998. 

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

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

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

HS heading 
No. 

(1) 

8412 

Description  of product 

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

70 

(2) 

(3) 

or 

(4) 

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

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

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

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

ex 8413 

Rotary  positive 
displacement  pumps 

ex 8414 

Industrial fans,  blowers 
and the like 

8415 

8418 

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the non-
originating materials used 
does not exceed the value of 
the originating  materials 
used 

i. r> i. 

Description  of product 

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

71 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(0 

ex 8419 

8420 

842: 

Machines for wood, paper 
pulp and  paperboard 
industries 

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

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

8425 to 8428 

Lifting,  handling,  loading 
or unloading  machinery 

8429 

Self-propelled  bulldozers, 
angledozers, graders, 
levellers, scrapers, 
mechanical  shovels, 
excavators, shovel 
loaders, tamping 
machines and road 
rollers: 

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

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

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within the same heading as 
the product are only used up 
to a value of 25% of the ex-
works price of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within the same heading as 
the product are only used up 
to a value of 25% of the ex-
works price of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within  heading No 8431 are 
only used up to a value of 
10% of the ex-works price 
of the product 

52 

HS heading 
No. 

Description  of product 

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

72 

(1) 

(2) 

(3) 

or 

(4) 

-  Road rollers 

Other 

8430 

Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
Compacting, extracting or 
boring machinery,  for 
earth, minerals or ores; 
pile-drivers  and pile-
extractors;  snow-ploughs 
and  snow-blowers 

ex 8431 

Parts suitable for use 
solely or principally with 
road  rollers 

8439 

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8431 are 
only used up to a value of 
10% of the ex-works price 
of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the value of the 
materials classified  within 
heading No 8431 are only 
used up to a value of  10% of 
the ex-works price of the 
product 

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within the same heading as 
the product  are only used up 
to a value of 25% of the ex-
works price of the product 

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

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

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

Description  of product 

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

73 

(2) 

( 3 )' 

or 

(4) 

HS heading 
No. 

0) 

8441 

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within the same heading as 
the product are only used up 
to a value of 25% of the ex-
works price of the product 

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where the value of all the 
non-originating  materials 
used  in assembling the head 
(without motor) does not 
exceed the value of the 
originating materials used; 
-  the thread tension, crochet 
and zigzag mechanisms used 
are already  originating 

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

8444 to 8447 

Machines of these 
headings for use in the 
textile  industry 

ex  8448 

8452 

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

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

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

Other 

HS heading 
No. 

(1) 

8456 to 
8466 

8469 to 8472 

8480 

Description  of product 

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

74 

(2) 

(3) 

or 

(4) 

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

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

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

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

Moulding boxes for metal  Manufacture  in which  the 
foundry;  mould bases; 
value of all the materials 
moulding patterns; 
used does not exceed 50%) of 
moulds for metal (other 
the ex-works price of the 
than  ingot moulds), metal 
product 
carbides, glass, mineral 
materials, rubber or 
plastics 

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

8482 

Ball or roller bearings 

8484 

8485 

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

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

O i) 

HS heading 
No. 

Description  of product 

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

75 

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 85 

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

Manufacture  in which 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

8501 

Electric motors and 
generators  (excluding 
generating  sets) 

8502 

Electric generating  sets 
and rotary  converters 

ex  8504 

Power supply units  for 
automatic  data-processing 
machines 

ex 8518 

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

Manufacture: 
-  in which the value of all 
the materials used  does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8503 are 
only used up to a value of 
10% of the ex-works price 
of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the materials  classified 
within heading No 8501 or 
8503, taken together,  are 
only used up to a value of 
10% of the ex-works price 
of the product 

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

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

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

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

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

ofi 

HS heading 
No. 

(1) 

8519 

8520 

852: 

8522 

852: 

8524 

Description  of product 

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

76 

(2) 

(3) 

or 

(4) 

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

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

Video recording or 
reproducing  apparatus, 
whether or not 
incorporating  a video 
tuner 

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

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

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

Parts and  accessories 
suitable for  use solely or 
principally  with  the 
apparatus of heading Nos 
8519 to 8521 

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

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

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

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

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

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

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

o? 

HS heading 
No. 

Description  of product 

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

77 

(1) 

(2) 

(3) 

or 

(4) 

-  Matrices and masters 
for the production  of 
records 

-  Other 

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

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

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8523 are 
only used up to a value of 
10% of the ex-works  price 
of the product 

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

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

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

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

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

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

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

A( V 

8525 

8526 

8527 

Description  of product 

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

78 

(2) 

(3) 

or 

(4) 

Reception  apparatus  for 
television, whether or not 
incorporating  radio 
broadcast receivers or 
sound or video recording 
or reproducing  apparatus; 
video monitors and video 
projectors 

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

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

HS heading 
No. 

(1) 

8528 

8529 

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

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

Other 

8535 and  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 

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8538 are 
only used up to a value of 
10% of the ex-works price 
of the product 

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

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

X c 

HS heading 
No. 

Description  of product 

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

79 

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8538 are 
only used up to a value of 
10% of the ex-works price 
of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within the above 
limit, the materials  classified 
within heading No 8541 or 
8542, taken together, are 
only used up to a value of 
10% of the ex-works  price 
of the product 

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

8537 

ex 8541 

Boards, panels, consoles, 
desks, cabinets and other 
bases, equipped with two 
or more apparatus of 
heading No 8535 or 8536, 
for electric control or the 
distribution  of electricity, 
including those 
incorporating  instruments 
or apparatus of Chapter 
90, and numerical  control 
apparatus, other than 
switching apparatus of 
heading No 8517 

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

8542 

Electronic  integrated 
circuits and 
microassemblies 

8544 

Insulated  (including 
enamelled  or anodised) 
wire, cable  (including 
coaxial cable) and other 
insulated  electric 
conductors, whether or 
not fitted  with  connectors; 
optical fibre cables, made 
up of  individually 
sheathed  fibres,  whether 
or not assembled  with 
electric conductors  or 
fitted with  connectors 

1  RO 
V* W 

HS heading 
No. 

(1) 

8545 

8546 

8547 

8548 

Description  of product 

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

80 

(2) 

(3) 

or 

(4) 

Carbon electrodes, carbon  Manufacture  in which the 
value of all the materials 
brushes, lamp carbons, 
used does not exceed 40% of 
battery carbons and other 
the ex-works price of the 
articles of graphite or 
product 
other carbon, with or 
without metal, of a kind 
used for  electrical 
purposes 

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

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

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

Electrical  insulators of 
any material 

Insulating fittings  for 
electrical machines, 
appliances  or equipment, 
being fittings  wholly of 
insulating materials  apart 
from  any minor 
components of metal  (for 
example, threaded 
sockets)  incorporated 
during moulding  solely 
for  purposes of assembly 
other than  insulators of 
heading No 8546; 
electrical conduit tubing 
and joints therefor,  of 
base metal  lined with 
insulating  material 

Waste and scrap of 
primary  cells, primary 
batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and 
spent  electric 
accumulators; electrical 
parts of machinery  or 
apparatus, not specified  or 
included  elsewhere  in this 
Chapter 

ex Chapter  86  Railway or tramway 

locomotives,  rolling-stock 
and parts thereof; railway 
or tramway track  fixtures 
and  fittings  and parts 
thereof; mechanical 
(including  electro 
mechanical)  traffic 
signaling equipment  of all 
kinds; except  for: 

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

G1 

HS heading 
No. 

Description  of product 

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

81 

(1) 

(2) 

(3) 

or 

(4) 

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

8608 

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

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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 

8710 

871 

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 

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

-  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 

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

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: 

.4.  fk 

j b 

9 

HS heading 
No. 

Description  of product 

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

82 

(1) 

(2) 

(3) 

or 

(4) 

Not exceeding 50 cc 

-  Exceeding 50 cc 

Other 

ex 8712 

Bicycles without ball 
bearings 

8715 

Baby carriages and parts 
thereof 

Manufacture  in which  the 
value of all the materials 
used does not exceed  20% of 
the ex-works price of the 
product 

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

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

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

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

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

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

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

Manufacture  from  materials 
not classified  in heading No 
8714 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

. CO 

Description  of product 

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

83 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

8716 

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the  ex-works 
price of the product 

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

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

Manufacture from materials  Manufacture  in which  the 
value of all the materials 
of any heading  including 
used does not exceed 40% of 
other materials of heading 
the ex-works price of the 
No 8804 
product 

ex Chapter  88  Aircraft,  spacecraft,  and 
parts thereof; except  for: 

ex  8804 

Rotochutes 

8805 

Aircraft  launching  gear; 
deck-arrestor  or similar 
gear; ground  flying 
trainers; parts of the 
foregoing  articles 

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

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  Manufacture  in which  the 
materials used are classified 
within  a heading other than 
that of the product. 
However, hulls of heading 
No 8906 may not be used 

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 

HS heading 
No. 

(1) 

9001 

9002 

9004 

ex 9005 

Description  of product 

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

84 

(2) 

(3) 

or 

(4) 

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

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

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

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

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

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the non-
originating materials used 
does not exceed the value of 
the originating  materials 
used 

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

t  ;0 i") 

Description  of product 

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

85 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 9006 

9007 

9011 

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

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

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

ex 9014 

Other  navigational 
instruments and 
appliances 

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

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

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

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the non-
originating materials used 
does not exceed the value of 
the originating  materials 
used 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the non-
originating materials used 
does not exceed the value of 
the originating  materials 
used 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  the value of all the non-
originating materials used 
does not exceed the value of 
the originating  materials 
used 

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

i 6 6 

HS heading 
No. 

(0 

9015 

9016 

9017 

901 

Description  of product 

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

86 

(2) 

(3) 

or 

(4) 

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

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

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

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

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

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

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

-  Dentists' chairs 
incorporating  dental 
appliances or dentists' 
spittoons 

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

Other 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

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

o ( 

HS heading 
No. 

(1) 

9019 

Description  of product 

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

87 

(2) 

(3) 

or 

(4) 

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 

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

9020 

9024 

9025 

9026 

Manufacture  in which: 
-  all the materials used are 
classified  within a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

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

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

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

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

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

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

Instruments and  apparatus 
for measuring or checking 
the flow,  level, pressure 
or other variables of 
liquids or gases  (for 
example, flow  meters, 
level gauges, 
manometers, heat meters), 
excluding  instruments and 
apparatus of heading No 
9014, 9015, 9028 or 9032 

168 

HS heading 
No. 

(1) 

9027 

9028 

9029 

Description  of product 

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

88 

(2) 

(3) 

or 

(4) 

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

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

Parts and accessories 

Other 

Revolution  counters, 
production  counters, 
taximeters, mileometers, 
pedometers and the like; 
speed  indicators and 
tachometers, other than 
those of heading Nos 
9014or9015; 
stroboscopes 

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

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

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

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

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

ro<) 

Description  of product 

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

89 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

9030 

9031 

9032 

9033 

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

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

Automatic regulating or 
controlling  instruments 
and  apparatus 

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

ex Chapter 91  Clocks and watches and 
parts thereof; except  for: 

9105 

Other clocks 

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

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

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

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

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

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

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

70 

Description  of product 

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

90 

(2) 

(3) 

or 

(4) 

H S heading 
No. 

(1) 

9109 

Clock movements, 
complete and  assembled 

9110 

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

911 

Watch  cases and parts 
thereof 

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

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

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

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

Manufacture: 
-  in which the value of all 
the materials used does not 
exceed 40% of the ex-works 
price of the product; 
-  where, within  the above 
limit, the materials  classified 
within heading No 9114 are 
only used up to a value of 
10% of the ex-works price 
of the product 

Manufacture  in which: 
-  all the materials used are 
classified  within  a heading 
other than that of the 
product; 
-  the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product 

9112 

91 

Clock cases and cases of a  Manufacture  in which: 
similar type for  other 
goods of this Chapter, and 
parts thereof 

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

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

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

or not gold- or silver-
plated, or of metal clad 
with precious metal 

Of base metal, whether  Manufacture  in which the 
value of all the materials 
used does not exceed 40% of 
the ex-works price of the 
product 

HS heading 
No. 

Description  of product 

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

91 

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Chapter 92 

Musical  instruments; 
parts and accessories of 
such  articles 

Chapter  93 

Arms and ammunition; 
parts and  accessories 
thereof 

ex Chapter 94 

ex 9401  and 
ex 9403 

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: 

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

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

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

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

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

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

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

Manufacture  in which  all the 
materials used are  classified 
in a heading other than that 
of the product 
or 
Manufacture  from  cotton 
cloth  already made up in a 
form  ready for use of 
heading No 9401 or 9403, 
provided: 
-  its value does not exceed 
25% of the ex-works  price 
of the product; 
-  all the other materials used 
are already originating and 
are classified  in a heading 
other than heading No 9401 
or 9403 

72 

HS heading 
No. 

(1) 

9405 

Description  of product 

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

92 

(2) 

(3) 

or 

(4) 

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

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

9406 

Prefabricated  buildings 

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 

ex 9506 

Golf clubs and  parts 
thereof 

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

Manufacture  in which  all the 
materials used are  classified 
within a heading other than 
that of the product. 
However, roughly  shaped 
blocks for making golf club 
heads may be used 

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

ex 9601 and 
ex 9602 

Articles of animal, 
vegetable or mineral 
carving  materials 

Manufacture  from  "worked" 
carving materials of the 
same heading 

1 7 

Description  of product 

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

93 

(2) 

(3) 

or 

(4) 

HS heading 
No. 

(1) 

ex 9603 

9605 

9606 

9612 

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

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

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

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

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

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

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

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

Manufacture  in which the 
value of all the materials of 
heading No 9613 used does 
not exceed  30% of the ex-
works price of the product 

ex 9613 

Lighters with piezo-
igniter 

ex 9614 

Smoking pipes and pipe 
bowls 

Manufacture  from  roughly 
shaped  blocks 

Chapter  97 

Works of art, collectors' 
pieces and  antiques 

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

*7 J 

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/m  .  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 West Bank and Gaza Strip 
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. 

1.  Exporter (name, full  address,  country) 

MOVEMENT CERTIFICATE 

EUR.1 
See notes overleaf before  completing  this  form 

No A 

000.000 

3.  Consignee  (name, full  address,  country)  (Optional) 

and 

2.  Certificate  used in  preferential  trade  between 

(insert appropriate  countries,  groups  of countries  or  territories) 

Country, group of 
countries or territory  in 
which  the products are 
considered  as  originating 

5.  Country, group of 

countries  or territory  of 
destination 

6.  Transport details  (Optional) 

Remarks 

8. 

Item  number; Marks and  numbers; Number and kind of package  (  '); Description of goods 

9.  Gross weight  (kg) 
or other  measure 
(litres,m3,etc.) 

10.  Invoices 

(Optional) 

11.  CUSTOMS  ENDORSEMENT 

Declaration  certified 
Export  document (2) 
Form 
Customs office 
Issuing  country  or territory 

Date 

(Signature) 

No. 

12. DECLARATION BY THE EXPORTER 

I,  the  undersigned,  declare 
that  the  goods 
described  above  meet  the  conditions  required 
for the issue of this  certificate. 

Stamp 

Place and  date. 

(Signature) 

If goods  arc not packed,  indicate  number of articles or state  "in bulk" as appropriate. 

(t) 

For example,  import  documents,  movement  certificates,  manufacturer's  declarations, etc. referring  to the products  used  in manufacture  or to the goods  re 
exported  in the same  state. 

13.  Request  for  verification,  to: 

Verification  of the  authenticity  and  accurancy  of this certificate  is 
requested 

14.  Result  of verification 
Verification  carried out shows that this certificate  (*) 

• 

was  issued  by  the  customs  office  indicated  and  that  the  information 
contained  therein  is accurate. 

does  not  meet  the  requirements  as  to  authenticity  and  accuracy  (see 
remarks  appended). 

(Place and date) 

(Place and  date) 

Stamo 

Stamp 

(Signature) 

(Signature) 

(*) Insert X in the appropriate  box. 

N O T ES 

1.  Certificates  must not contain  erasures or words written  over one another.  Any alterations  must be made by deleting the  incorrect  particulars  and  adding 
any  necessary  corrections.  Any  such  alteration  must  be  initialled  by the person  who  completed  the certificate  and  endorsed  by the customs  authorities 
of the  issuing country' or  territory. 

2.  No  spaces  must  be  left  between  the  items  entered  on  the  certificate  and  each  item  must  be  preceded  by  an  item  number.  A horizontal  line  must  be 

drawn  immediately  below  the last  item.  Any unused  space must be struck through  in such  a manner  as to make any  later additions  impossible. 

3.  Goods  must be described  in accordance  with  commercial  practice and with  sufficient  detail  to enable them to be  identified. 

Î.77 

A P P L I C A T I ON  FOR  A  M O V E M E NT  C E R T I F I C A TE 

1.  Exporter  (name, full  address,  country)  (Optional) 

EUR.1 
See notes overleaf before  completing  this  form 

No A 

000.000 

3.  Consignee  (name, full  address,  country)  (Optional) 

and 

Application  for  a certificate  to be used  in  preferential  trade 
between 

(insert appropriate  countries  or groups  of countries  or  territories) 

Country, group  of 
countries  or  territory  in 
which  the  products  are 
considered  as  originating 

Country,  group of 
countries  or  territory  of 
destination 

6.  Transport  details  (Optional) 

7.  Remarks 

8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of packages (  ) Description  of goods 

9.  Gross weight  (kg) 
or  other  measure 
(litres, m\etc.) 

10.  Invoices 

(Optional) 

If goods  are  not packed,  indicate  number of articles or state  "in bulk" as appropriate. 

178 

DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described  overleaf, 

DECLARE 

that the goods meet the conditions required  for the issue of the attached  certificate; 

SPECIFY 

as follows  the circumstances which have enabled these goods to meet the above conditions: 

SUBMIT 

the following  supporting documents (' 

UNDERTAKE to submit,  at the request  of the appropriate  authorities,  any  supporting  evidence  which  these  authorities 

may  require  for  the  purpose  of  issuing  the  attached  certificate,  and  undertake,  if  required,  to  agree  to 

any  inspection  of  my  accounts  and  to  any  check  on  the  processes  of  manufacture  of  the  above  goods, 

carried  out by the said authorities; 

REQUEST 

the  issue of the attached  certificate  for these goods. 

(Place and date) 

(Signature) 

^ 

il 

Annex IV 

Invoice declaration 

The invoice declaration, the text of which is given below, must be made out in accordance  with 
the footnotes.  However, the footnotes  do not have to be reproduced. 

English version 

The exporter of the products covered by this document (customs authorization No  ... (1)) 
declares that, except where otherwise clearly indicated, these products are of...  preferential 
origin (2) 

Spanish version 

El exportador de los productos incluidos en el présente documento (autorizaciôn aduanera n° 
... (1)) déclara que, salvo indication en sentido contrario, estos productos gozan de un origen 
preferencial  ... (2) 

Danish version 

Eksport0ren af varer, der er omfattet  af naervaerende dokument, (toldmyndighedernes  tilladelse 
nr. ... (1)) erklaerer, at varerne, medmindre andet tydeligt er angivet, liar prseferenceoprindelse  i 
... (2). 

German version 

Der Ausfûlirer  (Ermâchtigter Ausfûhrer;  Bewilligungs-Nr.  ... (1))' der Waren, auf die sich dieses 
Handelspapier  bezieht, erklârt, dass diese Waren, soweit nicht anders  angegeben, 
pràferenzbegûnstigte  ... Ursprungswaren  sind (2) 

Greek version 

O  EÉEcryarYÉaç  tcov  rtooïôvTcov  JIOIJ  xatajittovtai  euro  to  Jtaoôv  éyyQacpo  (àôeia 
Te^oDvELOu  urr'aQiG.  ...  (1))  ônXcbvei  cru,  exxôç  edv  ÔT|Xci)vetai  oacpcôç  àXXwç,, ta 
jiQoïôvta autâ  euvat rtçoTLp.-ncaaxf|ç xaxaywyi\ç  ... (2). 

< no 

O' 

French version 

L'exportateur  des produits couverts par le présent document (autorisation  douanière 
n° ... (l))déclare que, sauf indication claire du contraire, ces produits ont l'origine  préférentielle 
... (2). 

Italian version 

L'esportatore délie merci contemplate nel présente documento (autorizzazione doganale n.  ...(1) 
dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale  ... (2). 

Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning  nr. 
... (1))' verklaart dat, behoudens uitdrukkelijke  andersluidende vermelding, deze goederen van 
preferentiële  ... oorsprong zijn (2). 

Portuguese version 

O abaixo assinado, exportador dos produtos cobertos pelo présente documento  (autorizaçâo 
aduaneira n° ... (1)) déclara que, salvo expressamente indicado em contrario, estes produtos  sâo 
de origem preferential...  (2) 

Finnish version 

Tassa asiakirjassa  mainittujen  tuotteiden viejâ (tullin lupan:o  ... (1)) ilmoittaa, ettâ nâmâ tuotteet 
ovat, ellei toisin oie selvâsti merkitty, etuuskohteluun oikeutettuja  ... alkuperâtuotteita  (2) 

Swedish version 

Exportôren av de varor som omfattas  av detta dokument (tullmyndighetens  tillstând 
nr. ... ( 1 ))fôrsâkrar  att dessa varor, om inte annat tydligt markerats, har fôrmânsberâttigande  ... 
ursprung (2) 

J  O  t. 

Palestinian version 

(Place and date) 

(3) 

-; 
(4) 
(Signature of the exporter; in 
addition the name of the 
person signing the 
declaration has to be 
indicated in clear script) 

(1)  When  the  invoice  declaration  is made  out  by  an  approved  exporter  within  the  meaning  of 
Article  21  of  the  Protocol,  the  authorization  number  of  the  approved  exporter  must  be 
entered  in  this  space.  When  the  invoice  declaration  is  not  made  out  by  an  approved 
exporter, the words in brackets shall be omitted or the space left  blank 

(2)  Origin of products to be indicated. When the invoice declaration relates in whole or part, to 
products originating  in Ceuta and Melilla within the meaning of Article  36 of the Protocol, 
the  exporter  must  clearly  indicate them  in the document  on which the declaration  is  made 
out by means of the symbol  "CM" 

(3)  These indications may be omitted if the information  is contained on the document  itself. 

(4)  See  Article  20(5)  of the  Protocol.  In cases  where  the  exporter  is not  required  to  sign,  the 

exemption of signature also implies the exemption of the name of the  signatory 

JL O  *« 

JOINT  DECLARATION 
CONCERNING  THE 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 Palestinian Authority as originating  in the 
Community  within the meaning of this Agreement. 

2. 

Protocol 4 shall apply mutatis mutandis for the purpose of defining  the originating  status of 
the abovementioned  products. 

JOINT  DECLARATION 
CONCERNING  THE REPUBLIC OF SAN MARINO 

1. 

2. 

Products originating in the Republic of San Marino shall be accepted by the Palestinian 
Authority  as originating in the Community within the meaning of this Agreement. 

Protocol 4 shall apply mutatis mutandis for the purpose of defining  the originating  status of 
the abovementioned  products. 

ISSN 0254-1475 

COM(97) 51  final 

DOCUMENTS 

EN 

11 

Catalogue  number  :  CB-CO-97-044-EN-C 

ISBN  92-78-15609-4 

Office  for  Official  Publications of the European  Communities 

L-2985  Luxembourg