Commission Regulation (EC) No 46/1999 of 8 January 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Date: 1999-01-08
Institutions: European Commission
Subjects: customs regulations, customs territory (EU), customs union, legal code, originating product, processing industry

15.1.1999

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I

(Acts  whose  publication  is  obligatory)

COMMISSION  REGULATION  (EC)  No  46/1999

of  8  January  1999

amending  Regulation  (EEC)  No  2454/93  laying  down  provisions  for  the  implementation  of
Council  Regulation  (EEC)  No  2913/92  establishing  the  Community  Customs  Code

THE  COMMISSION  OF  THE  EUROPEAN  COMMUNITIES,

Having  regard  to  the  Treaty  establishing  the  European
Community,

Having  regard  to  Council  Regulation  (EEC)  No  2913/92
of  12  October  1992  establishing 
the  Community
Customs  Code (1),  as  last  amended  by  Regulation  (EC)
No  82/97  of  the  European  Parliament  and  of  the
Council (2),  and  in  particular  Article  249  thereof,

Whereas,  in  accordance  with  the  conclusions  of  the
European Council in Essen on 9 and 10 December 1994,
the  Community  has  taken  measures  to  unify  the
preferential  rules  of  origin  in  order  to  facilitate  trade;
whereas, under those measures, a single list of working or
processing,  accompanied  by  introductory  notes,  should
be  gradually  substituted  for  the  lists  of  working  or
processing  and  their  corresponding  introductory  notes
which  are  currently  annexed  to  the  Protocols  on  rules  of
origin  provided  for  each  of  the  preferential  agreements
signed  by  the  Community;  whereas,  accordingly,  it  is
its
essential  that  that  single 
the
introductory  notes,  should  be  used  also 
generalised  system  of  preferences  as  established 
in
Commission  Regulation  (EEC)  No  2454/93 (3),  as  last
amended  by  Regulation  (EC)  No  1677/98 (4);

list,  accompanied  by 
for 

Whereas  it  is  necessary  to  ensure  that  the  definition  of
in  Article  143  of  Regulation  (EC)
related  persons 
No  2454/93  embraces  all  the  provisions  of  Regulation
(EEC)  No  2913/92  which  refer  to  that  term;

Whereas  it  is  for  the  decision-making  customs  authority
within  the  meaning  of  Article  877(1)(b)  of  Regulation

(1) OJ  L  302,  19.10.1992,  p.  1.
(2) OJ  L  17,  21.1.1997,  p.  1.
(3) OJ  L  253,  11.10.1993,  p.  1.
(4) OJ  L  212,  30.7.1998,  p.  18.

(EC)  No  2454/93  to  decide  on  an  application  for
repayment  or  remission;  whereas  Article  890  of  that
Regulation  should  be  reworded  to  make  this  clear;

Whereas the measures provided for in this Regulation are
in  accordance  with  the  opinion  of  the  Customs  Code
Committee,

HAS  ADOPTED  THIS  REGULATION:

Article  1

Regulation  (EEC)  No  2454/93  is  hereby  amended  as
follows:

1. The  following  subparagraph  is  inserted  after  the

second  subparagraph  of  Article  67(4):

‘The  provisions  of  the  first  subparagraph  shall  not
apply to products falling within Chapters 1 to 24 of
the  Harmonised  System.’;

2. Article  69  is  replaced  by  the  following:

‘Article  69

For  the  purposes  of  Article  67,  products  which  are
not  wholly  obtained  in  a  beneficiary  country  or  in
the  Community  are  considered  to  be  sufficiently
worked  or  processed  when  the  conditions  set  out  in
the  list  in  Annex  15  are  fulfilled.

Those  conditions  indicate,  for  all  products  covered
by  this  Section,  the  working  or  processing  which
must  be  carried  out  on  non-originating  materials
used in manufacturing and apply only in relation to
such materials.

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If  a  product  which  has  acquired  originating  status
by  fulfilling  the  conditions  set  out  in  the  list  is  used
in 
the
the  manufacture  of  another  product, 
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.’;

3.

in the introductory part of Article 70, ‘Article 69(1)’
is  replaced  by  ‘Article  69’;

4.

the  following  Article  70a  is  inserted:

‘Article  70a

1.
The unit of qualification for the application of
the  provisions  of  this  Section  shall  be  the  particular
product  which  is  considered  as  the  basic  unit  when
determining  classification  using  the  nomenclature  of
the  Harmonised  System.

When  a  product  composed  of  a  group  or  assembly
of  articles  is  classified  under  the  terms  of  the
Harmonised  System  in  a  single  heading,  the  whole
constitutes  the  unit  of  qualification.

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

2. Where,  under  General  Rule  5  of 
the
Harmonised  System,  packaging  is  included  with  the
product  for  classification  purposes, 
it  shall  be
included  for  the  purposes  of  determining  origin.’;

5. Article  71(1)  is  replaced  by  the  following:

‘1.
By  way  of  derogation  from  the  provisions  of
Article 69, non-originating materials may be used in
the  manufacture  of  a  given  product,  provided  that
their  total  value  does  not  exceed  5 %  of  the
ex-works  price  of  the  product.

Where,  in  the  list,  one  or  several  percentages  are
given  for  the  maximum  value  of  non-originating
materials,  such  percentages  must  not  be  exceeded
through  the  application  of  the  first  subparagraph.’;

6. Article  72(3)(a)  is  replaced  by  the  following:

‘(a)

the  Association  of  South-East  Asian  Nations
(ASEAN) (Brunei Darussalam, Indonesia, Laos,
Malaysia,  Philippines,  Singapore,  Thailand,
Vietnam);’

7.

8.

in  Article  102(1),  ‘to  Annex  14’  is  replaced  by  ‘of
Part  B  of  Annex  14’;

the  introductory  clause  of  Article  143(1)  is  replaced
by  the  following:

‘For the purposes of Title II, Chapter 3 of the Code
and  of  this  Title,  persons  shall  be  deemed  to  be
related  only  if:’;

9.

the  second  paragraph  of  Article  890  is  replaced  by
the  following:

‘Repayment  or  remission  shall  take  place  upon
presentation  of  the  goods.  Where  the  goods  cannot
be presented to the implementing customs office, the
shall  grant
decision-making  customs  authority 
it  has
repayment  or 
information 
the
certificate  or  document  produced  post-clearance
applies  to  the  said  goods.’;

showing  unequivocally 

remission  only  where 

that 

10. Annex 14 is amended in accordance with Annex I to

this  Regulation;

11. Annex 15 is replaced by the text in Annex II to this

Regulation.

Article  2

This Regulation shall enter into force on the seventh day
following  its  publication  in  the  Official  Journal  of  the
European  Communities.

This  Regulation  shall  be  binding  in  its  entirety  and  directly  applicable  in  all  Member  States.

Done  at  Brussels,  8  January  1999.

For  the  Commission

Mario  MONTI

Member  of  the  Commission

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ANNEX  I

Annex  14  to  Regulation  (EEC)  No  2454/93  is  hereby  amended  as  follows:

(a)

the  following  text  is  inserted  at  the  beginning  of  the  Annex:

‘PART  A

INTRODUCTORY  NOTES  TO  THE  LIST  IN  ANNEX  15

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  69.

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  Harmonised  System  and  the  second  column  gives  the
description  of  goods  used  in  that  system  for  that  heading  or  chapter.  For  each  entry  in  the  first
two  columns  a  rule  is  specified  in  column  3  or  4.  Where,  in  some  cases,  the  entry  in  the  first
column  is  preceded  by  an  “ex”,  this  signifies  that  the  rules  in  column  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  column  3  or  4  apply  to  all  products  which,  under  the  Harmonised  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
column  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  69,  concerning  products  having  acquired  originating  status  which  are
used in the manufacture of other products, shall apply, regardless of whether this status has been
acquired inside the factory where these products are used or in another factory in the beneficiary
country  or  in  the  Community.

Example:

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

If  this  forging  has  been  forged  in  the  beneficiary  country  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 beneficiary country. The value of
the  non-originating  ingot  is  thus  not  taken  into  account  when  adding  up  the  value  of  the
non-originating  materials  used.

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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  and  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 one or more of these materials may be used. It does not require that all
be  used.

Example:

The  rule  for  fabrics  of  heading  Nos  5208  to  5212  provides  that  natural  fibres  may  be  used  and
that  chemical  materials,  among  other  materials,  may  also  be  used.  This  does  not  mean  that  both
have  to  be  used;  it  is  possible  to  use  one  or  the  other,  or  both.

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material,
the  condition  obviously  does  not  prevent  the  use  of  other  materials  which,  because  of  their
inherent  nature,  cannot  satisfy  the  rule.  (See  also  Note  6.2  below  in  relation  to  textiles.)

Example:

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

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

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of
only  non-originating  yarn  is  allowed  for  this  class  of  article,  it  is  not  possible  to  start  from
non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases,
the  starting  material  would  normally  be  at  the  stage  before  yarn  —  that  is  the  fibre  stage.

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

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, cotton
fibres  of  heading  Nos  5201  to  5203,  and  other  vegetable  fibres  of  heading  Nos  5301  to  5305.

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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 %  or  less  of  the  total  weight  of  all  the  basic  textile
materials  used.  (See  also  Notes  5.3  and  5.4  below.)

5.2. However,  the  tolerance  mentioned  in  Note  5.1  may  only  be  applied  to  mixed  products  which

have  been  made  from  two  or  more  basic  textile  materials.

The  following  are  the  basic  textile  materials:

— silk,

— wool,

— coarse animal hair,

— fine  animal  hair,

— horsehair,

— cotton,

— paper-making  materials  and  paper,

— flax,

— true  hemp,

— jute  and  other  textile  bast  fibres,

— sisal  and  other  textile  fibres  of  the  genus  Agave,

— coconut,  abaca,  ramie  and  other  vegetable  textile  fibres,

— synthetic  man-made  filaments,

— artificial  man-made  filaments,

— current-conducting  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,

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— products  of  heading  No  5605  (metallised  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
which  do  not  satisfy  the  origin  rules  (which  require  manufacture  from  chemical  materials  or
textile  pulp)  may  be  used  up  to  a  weight  of  10 %  of  the  yarn.

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 %  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
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.

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 %  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 % in
respect  of  this  strip.

Note  6:

6.1. Where,  in  the  list,  reference  is  made  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 %  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.

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Note  7:

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

“specific  processes”  are  the  following:

(a) vacuum  distillation;

(b) redistillation  by  a  very  thorough  fractionation  process (1);

(c) cracking;

(d) reforming;

(e) extraction  by  means  of  selective  solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(i)

isomerisation.

7.2. For  the  purposes  of  heading  Nos  2710,  2711  and  2712,  the  “specific  processes”  are  the

following:

(a) vacuum  distillation;

(b) redistillation  by  a  very  thorough  fractionation  process (1);

(c) cracking;

(d) reforming;

(e) extraction  by  means  of  selective  solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(ij)

isomerisation;

(k)

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

(l)

in respect of products falling within heading No 2710 only, deparaffining by a process other
than  filtering;

(m) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a
pressure  of  more  than  20  bar  and  a  temperature  of  more  than  250 °C  with  the  use  of  a
catalyst,  other  than  to  effect  desulphurisation,  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  decolorisation)  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 % of these products distils, by volume, including losses, at 300 °C
by  the  ASTM  D  86  method;

(o)

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

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

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

L 10/8

EN

Official  Journal  of  the  European  Communities

15.1.1999

PART  B

INTRODUCTORY  NOTES  TO  THE  LISTS  IN  ANNEXES  19  AND  20’

(b)

in  the  foreword,  the  following  sentence  shall  be  deleted:

‘Except  where  otherwise  specified,  these  Notes  apply  to  the  three  preferential  regimes’;

(c)

in  the  foreword  and  in  Note  1.1,  ‘Annexes  15,  19  and  20’  is  replaced  by  ‘Annexes  19  and  20’;

(d)

in  the  foreword  and  in  Note  2.1,  ‘in  Article  69(1)  and  100(1)’  is  replaced  by  ‘in  Article  100(1)’;

(e)

in  Note  2.5,  ‘within  the  meaning  of  Articles  70  and  101’  is  replaced  by  ‘within  the  meaning  of
Article 101’;

(f)

in  Note  5,  the  following  reference  is  deleted:

‘(Territories  of  the  West  Bank  and  the  Gaza  Strip  and  beneficiary  Republics)’;

(g)

in  Note  6,  the  following  references  is  deleted:

‘Territories  of  the  West  Bank  and  the  Gaza  Strip  and  beneficiary  Republics’

and

‘GSP,  Territories  of  the  West  Bank  and  the  Gaza  Strip  and  beneficiary  Republics’.

15.1.1999

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Official  Journal  of  the  European  Communities

L 10/9

ANNEX  II

‘ANNEX  15

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

HS heading
No

(1)

Description  of  product

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

(2)

(3)

or

(4)

Chapter  1

Live animals

All  the  animals  of  Chapter  1  used
must  be  wholly  obtained

Chapter  2

Meat  and  edible  meat  offal

in  which  all 

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

Chapter  3

Fish  and  crustaceans,  molluscs  and  other
aquatic  invertebrates

in  which  all 

Manufacture 
the
materials  of  Chapter  3  used  must
be  wholly  obtained

ex Chapter  4

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

in  which  all 

Manufacture 
the
materials  of  Chapter  4  used  must
be  wholly  obtained

0403

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

Manufacture  in  which:

— all  the  materials  of  Chapter  4
used  must  be  wholly  obtained,

— any  fruit  juice  (except  those  of
pineapple, lime or grapefruit) of
heading  No  2009  used  must
already be originating,

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

ex Chapter  5

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

in  which  all 

the
Manufacture 
materials  of  Chapter  5  used  must
be  wholly  obtained

ex 0502

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

Cleaning,  disinfecting,  sorting  and
straightening  of  bristles  and  hair

L 10/10

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Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

Chapter  6

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

Manufacture  in  which:

— all  the  materials  of  Chapter  6
used  must  be  wholly  obtained,

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

Chapter  7

Edible  vegetables  and  certain  roots  and
tubers

in  which  all 

Manufacture 
the
materials  of  Chapter  7  used  must
be  wholly  obtained

Chapter  8

Edible  fruit  and  nuts;  peel  of  citrus  fruits  or
melons

ex Chapter  9

Coffee,  tea,  maté  and  spices;  except  for:

0901

Coffee,  whether 
or
or 
decaffeinated;  coffee  husks  and  skins;  coffee
any
substitutes 
proportion

containing 

roasted 

coffee 

not 

in 

0902

Tea,  whether  or  not  flavoured

ex 0910

Mixtures  of  spices

Chapter  10

Cereals

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

in  which  all 

Manufacture 
the
materials  of  Chapter  9  used  must
be  wholly  obtained

Manufacture from materials of any
heading

Manufacture from materials of any
heading

Manufacture from materials of any
heading

in  which  all 

Manufacture 
the
materials  of  Chapter  10  used  must
be  wholly  obtained

ex Chapter  11

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

industry;  malt;

in  which  all 

the
Manufacture 
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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/11

(1)

(2)

(3)

or

(4)

Chapter  12

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

in  which  all 

Manufacture 
the
materials  of  Chapter  12  used  must
be  wholly  obtained

1301

1302

Chapter  14

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

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

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 
derived  from  vegetable  products

thickeners,  modified,

— Other

Vegetable 
products  not  elsewhere  specified  or  included

plaiting  materials; 

vegetable

Manufacture 
mucilages  and  thickeners

from  non-modified

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

in  which  all 

Manufacture 
the
materials  of  Chapter  14  used  must
be  wholly  obtained

ex Chapter  15

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

in  which  all 

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

1501

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

— Fats  from  bones  or  waste

— Other

1502

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

— Fats  from  bones  or  waste

Manufacture from materials of any
heading  except  those  of  heading
No  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

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

L 10/12

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

1502
(cont’d)

1504

(2)

(3)

or

(4)

— Other

in  which  all 

Manufacture 
the
materials  of  Chapter  2  used  must
be  wholly  obtained

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

— Solid  fractions 

— Other

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

in  which  all 

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

ex 1505

Refined  lanolin

Manufacture 
grease  of  heading  No  1505

from  crude  wool

1506

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

fats  and  oils  and 

— Solid  fractions

— Other

1507
to
1515

1516

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 
technical  or
industrial uses other than the manufacture
of  foodstuffs  for  human  consumption

for 

— Solid  fractions,  except  for  that  of  jojoba

oil

— Other

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

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

in  which  all 

Manufacture 
the
materials  of  Chapter  2  used  must
be  wholly  obtained

in  which  all 

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

Manufacture  from  other  materials
of  heading  Nos  1507  to  1515

in  which  all 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/13

(1)

1517

(2)

(3)

or

(4)

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

Manufacture  in  which:

— all  the  materials  of  Chapters  2
and  4  used  must  be  wholly
obtained,

— all  the  vegetable  materials  used
must  be  wholly  obtained.
However,  materials  of  heading
Nos  1507,  1508,  1511  and
1513  be  used

Chapter  16

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

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

ex Chapter  17

Sugars  and  sugar  confectionery;  except  for:

ex 1701

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

1702

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

— Chemically  pure  maltose  and  fructose

— Other  sugars  in  solid  form,  flavoured  or

coloured

— Other

ex 1703

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

in  which  all 

Manufacture 
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

in  which  all 

Manufacture 
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

L 10/14

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

1704

(2)

(3)

or

(4)

Sugar 
confectionery 
chocolate),  not  containing  cocoa

(including  white

Manufacture  in  which:

— all 

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

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

Chapter  18

Cocoa  and  cocoa  preparations

Manufacture  in  which:

— all 

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

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

1901

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

— Malt  extract

Manufacture 
Chapter  10

from 

cereals  of

— 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  4  or  17  used  does  not
exceed  30 %  of  the  ex-works
price  of  the  product

1902

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

such  as 

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

in  which  all 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/15

(1)

1902
(cont’d)

1903

1904

1905

(2)

(3)

or

(4)

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

Manufacture  in  which:

— all 

cereals 

and  derivatives
(except  durum  wheat  and  its
derivatives)  used  must  be
wholly  obtained,

— all  the  materials  of  Chapters  2
and  3  used  must  be  wholly
obtained

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

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

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

Manufacture:

— from  materials  not  classified

within  heading  No  1806,

— in  which  all  the  cereals  and
flour  (except  durum  wheat  and
its  derivates)  used  must  be
wholly  obtained,

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

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

Manufacture from materials of any
heading  except  those  of  Chapter
11

ex Chapter  20

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

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

ex 2001

ex 2004
and
ex 2005

2006

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

in  which  all 

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

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

in  which  all 

Manufacture 
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

L 10/16

EN

Official  Journal  of  the  European  Communities

15.1.1999

(2)

(3)

or

(4)

(1)

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

2009

juices 

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

Manufacture  in  which:

— all 

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

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

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
the  ex-works  price  of 
product

in  which  all 

Manufacture 
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

Manufacture  in  which:

— all 

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

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

ex Chapter  21

Miscellaneous  edible  preparations;  except
for:

in  which  all 

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

2101

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
essences  and
substitutes,  and 
concentrates  thereof

extracts, 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/17

(1)

2103

ex 2104

(2)

(3)

or

(4)

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

in  which  all 

Manufacture 
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

Soups  and  broths  and  preparations  therefor Manufacture from materials of any
heading 
or
preserved  vegetables  of  heading
Nos  2002  to  2005

prepared 

except 

2106

Food  preparations  not  elsewhere  specified  or
included

Manufacture  in  which:

— all 

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

— the  value  of  any  materials  of
Chapter  4  or  17  used  does  not
exceed  30 %  of  the  ex-works
price  of  the  product

ex Chapter  22

Beverages,  spirits  and  vinegar;  except  for:

Manufacture  in  which:

2202

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

— 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 
be
originating

already 

L 10/18

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

2207

2208

(2)

(3)

or

(4)

Undenatured  ethyl  alcohol  of  an  alcoholic
strength  by  volume  of  80 %  vol  or  higher;
ethyl  alcohol  and  other  spirits,  denatured,  of
any  strength

Manufacture  from  materials  not
classified  within  heading  No  2207
or  2208

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

liqueurs 

other 

Manufacture:

— from  materials  not  classified
within  heading  No  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:

in  which  all 

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

ex 2301

ex 2303

ex 2306

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

in  which  all 

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

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

Manufacture in which all the maize
used  must  be  wholly  obtained

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

Manufacture in which all the olives
used  must  be  wholly  obtained

2309

Preparations  of  a  kind  used 
feeding

in  animal

Manufacture  in  which:

— all 

the 

cereals, 
sugar  or
molasses,  meat  or  milk  used
must  already  be  originating,

— all  the  materials  of  Chapter  3
used  must  be  wholly  obtained

ex Chapter  24

Tobacco 
substitutes;  except  for:

and  manufactured 

tobacco

in  which  all 

Manufacture 
the
materials  of  Chapter  24  used  must
be  wholly  obtained

2402

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

by  weight 

in  which  at 
of 
tobacco 

least
Manufacture 
the
70 % 
unmanufactured 
or
tobacco refuse of heading No 2401
used  must  already  be  originating

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/19

(1)

(2)

(3)

or

(4)

ex 2403

Smoking  tobacco

by  weight 

in  which  at 
of 
tobacco 

least
Manufacture 
the
70 % 
unmanufactured 
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:

in  which  all 

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

ex 2504

ex 2515

ex 2516

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

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

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

slabs  of  a 

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

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

ex 2518

Calcined  dolomite

ex 2519

carbonate
natural  magnesium 
Crushed 
(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

Calcination 
calcined

of 

dolomite 

not

in  which  all 

the
Manufacture 
materials  used  are  classified  within
a  heading  other  than  that  of  the
product. 
natural
However, 
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 
concentrate

from 

asbestos

ex 2525

Mica  powder

Grinding  of  mica  or  mica  waste

ex 2530

Earth  colours,  calcined  or  powdered

Calcination  or  grinding  of  earth
colours

Chapter  26

Ores,  slag  and  ash

in  which  all 

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

ex Chapter  27

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

in  which  all 

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

L 10/20

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 2707

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

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

or

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

ex 2709

Crude  oils  obtained 
minerals

from  bituminous

Destructive 
bituminous materials

distillation 

of

2710

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

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

or

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

2711

Petroleum 
hydrocarbons

gases 

and 

other 

gaseous

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

2712

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

or

than 

Other  operations  in  which  all  the
materials  used  are  classified  within
a  heading  other 
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  Notes  7.1  and  7.3.
(2) For  the  special  conditions  relating  to  “specific  processes”  see  Introductory  Note  7.2.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/21

(1)

2713

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

(2)

(3)

or

(4)

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

than 

Other  operations  in  which  all  the
materials  used  are  classified  within
a  heading  other 
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

in  which  all 

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

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

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

2714

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

2715

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

(1) For  the  special  conditions  relating  to  “specific  processes”  see  Introductory  Notes  7.1  and  7.3.

L 10/22

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 2811

Sulphur  trioxide

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

ex 2833

Aluminium  sulphate

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

ex 2840

Sodium  perborate

Manufacture 
tetraborate  pentahydrate

from 

disodium

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

ex Chapter  29

Organic  chemicals;  except  for:

than 

in  which  all 

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

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

ex 2901

Acyclic  hydrocarbons  for  use  as  power  or
heating  fuels

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

ex 2902

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

or

than 

Other  operations  in  which  all  the
materials  used  are  classified  within
that  of
a  heading  other 
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

than 

Other  operations  in  which  all  the
materials  used  are  classified  within
a  heading  other 
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.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/23

(1)

(2)

(3)

or

(4)

ex 2905

Metal  alcoholates  of  alcohols  of  this  heading
and  of  ethanol

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

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

2915

ex 2932

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

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

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

— Internal  ethers  and  their  halogenated,
nitrosated
nitrated 

or 

sulphonated, 
derivatives

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

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

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

Manufacture from materials of any
heading

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

2933

Heterocyclic 
hetero-atom(s)  only

compounds  with 

nitrogen

2934

and 
Nucleic 
heterocyclic  compounds

acids 

their 

salts;  other

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

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

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

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

than 

in  which  all 

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

ex Chapter  30

Pharmaceutical  products;  except  for:

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
cultures  of
processes;  vaccines, 
micro-organisms 
and
yeasts) 
similar  products:

toxins, 
(excluding 

L 10/24

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

3002
(cont’d)

(2)

(3)

or

(4)

— 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

— — 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

3003
and
3004

Medicaments  (excluding  goods  of  heading
No  3002,  3005  or  3006):

— Obtained 
No  2941

from  amikacin  of  heading

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

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

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

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

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

in  which  all 

Manufacture 
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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/25

(1)

3003
and
3004
(cont’d)

(2)

(3)

or

(4)

— Other

Manufacture  in  which:

— all 

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

their  value, 

ex Chapter  31

Fertilisers;  except  for:

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

than 

in  which  all 

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

ex 3105

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

— sodium  nitrate

— calcium cyanamide

— potassium  sulphate

— magnesium  potassium  sulphate

Manufacture  in  which:

— all 

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

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

ex Chapter  32

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

than 

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other 
that  of
the  product.  However,  materials
classified  within  the  same  heading
may  be  used  provided  their  value
the
does  not  exceed  20 %  of 
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

ex 3201

Tannins  and  their  salts,  ethers,  esters  and
other derivatives

Manufacture  from  tanning  extracts
of  vegetable  origin

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

L 10/26

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

3205

(2)

(3)

or

(4)

Colour  lakes;  preparations  as  specified  in
Note  3  to  this  Chapter  based  on  colour
lakes (1)

and 

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

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

ex Chapter  33

Essential  oils  and 
cosmetic  or  toilet  preparations;  except  for:

resinoids;  perfumery,

than 

in  which  all 

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

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

3301

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

Manufacture from materials of any
heading,  including  materials  of  a
“group” (2) 
different 
this
heading. However, materials of the
same  group  may  be  used,  provided
their  value  does  not  exceed  20 %
of 
the
the  ex-works  price  of 
product

in 

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

ex Chapter  34

Soap,  organic  surface-active  agents,  washing
preparations, 
preparations,
lubricating 
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:

than 

in  which  all 

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

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

ex 3403

preparations 

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

Operations  of  refining  and/or  one
or  more  specific  process(es) (3)

or

than 

Other  operations  in  which  all  the
materials  used  are  classified  within
a  heading  other 
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) 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.

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/27

(1)

(2)

(3)

or

(4)

3404

Artificial  waxes  and  prepared  waxes:

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

than 

in  which  all 

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

— Other

Manufacture from materials of any
heading,  except:

— hydrogenated  oils  having  the
character  of  waxes  of  heading
No  1516,

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

— fatty 

acids  not 

chemically
defined  or 
fatty
alcohols having the character of
waxes  of  heading  No  3823,

industrial 

— materials  of  heading  No  3404

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

ex Chapter  35

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

than 

in  which  all 

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

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

3505

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

— Starch  ethers  and  esters

— Other

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

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

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

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

ex 3507

Prepared  enzymes  not  elsewhere  specified  or
included

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

L 10/28

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

Chapter  36

Explosives;  pyrotechnic  products;  matches;
pyrophoric 
combustible
preparations

certain 

alloys; 

ex Chapter  37

Photographic  or 
except  for:

cinematographic  goods;

3701

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

— Instant  print  film  for  colour  photography,

in  packs

— Other

3702

in 

film 

Photographic 
sensitised,
unexposed,  of  any  material  other  than  paper,
paperboard  or  textiles;  instant  print  film  in
rolls,  sensitised,  unexposed

rolls, 

than 

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other 
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

than 

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other 
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

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

in  which  all 

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

in  which  all 

Manufacture 
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

in  which  all 

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

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

3704

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

in  which  all 

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

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/29

(1)

(2)

(3)

or

(4)

ex Chapter  38

Miscellaneous  chemical  products;  except  for: Manufacture 

than 

in  which  all 

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

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

ex 3801

— Colloidal  graphite  in  suspension  in  oil
and  semi-colloidal  graphite;  carbonaceous
pastes  for  electrodes

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

— Graphite in paste form, being a mixture of
more  than  30 %  by  weight  of  graphite
with  mineral  oils

Manufacture  in  which  the  value  of
all  the  materials  of  heading  No
3403 used does not exceed 20 % of
the  ex-works  price  of  the  product

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

ex 3803

Refined  tall  oil

Refining  of  crude  tall  oil

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

ex 3805

Spirits  of  sulphate  turpentine,  purified

Purification  by  distillation  or
refining  of  raw  spirits  of  sulphate
turpentine

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

ex 3806

Ester  gums

Manufacture  from  resin  acids

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

rodenticides, 

anti-sprouting  products 

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

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

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

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

L 10/30

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

3810

3811

3812

3813

3814

3818

3819

(2)

(3)

or

(4)

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

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

viscosity 

inhibitors, 

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

and 

— Prepared  additives  for 

lubricating  oil,
containing  petroleum  oils  or  oils  obtained
from  bituminous  minerals

— Other

for 

rubber  accelerators; 

compound
Prepared 
plasticisers 
rubber  or  plastics,  not
elsewhere  specified  or  included;  anti-oxidising
preparations  and  other  compound  stabilisers
for  rubber  or  plastics

Preparations 
extinguishers; 
grenades

and 
charged 

charges 

for 
fire-
fire-extinguishing

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

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

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

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

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

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

elements  doped 

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

for  use 

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

for  hydraulic 

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

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

3820

Anti-freezing  preparations  and  prepared
de-icing  fluids

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/31

(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

in  which  all 

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

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

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other  than  that  of  the
product.  However,  materials
classified  within  the  same  heading
may  be  used  provided  their  value
does  not  exceed  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

(1)

3822

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

diagnostic 

than 

3823

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

— Industrial monocarboxylic fatty acids, acid

oils  from  refining

3824

— Industrial  fatty  alcohols

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

— The  following  of  this  heading:

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

— Naphthenic acids, their water insoluble

salts  and  their  esters

— Sorbitol  other  than  that  of  heading

No  2905

— Petroleum 

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

— Ion  exchangers

— Getters  for  vacuum  tubes

— Alkaline iron oxide for the purification

of  gas

— Ammoniacal  gas 
produced 

oxide 
purification

liquors  and  spent
gas
coal 

in 

— 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

L 10/32

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

3824
(cont’d)

3901
to
3915

(2)

(3)

or

(4)

— Other

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

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

Manufacture  in  which  the  value  of
all  the  materials  used  does  not
exceed  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  product (1)

— Other

Manufacture  in  which  the  value  of
the  materials  of  Chapter  39  used
does  not  exceed  20 %  of 
the
ex-works  price  of  the  product (1)

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

ex 3907

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

— Polyester

3912

3916
to
3921

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

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

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

than 

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other 
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)

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

of 

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

(1) In the case of products composed of materials classified both within 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.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/33

(1)

3916
to
3921
(cont’d)

(2)

(3)

or

(4)

— Other:

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

Manufacture  in  which  the  value  of
all  the  materials  used  does  not
exceed  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  product (1)

— — Other

Manufacture  in  which  the  value  of
any  materials  of  Chapter  39  used
does  not  exceed  20 %  of 
the
ex-works  price  of  the  product (1)

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

ex 3916
ex 3917

and

Profile  shapes  and  tubes

Manufacture  in  which:

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

— the  value  of  any  materials
same
classified  within 
heading as the product does not
exceed  20 %  of  the  ex-works
price  of  the  product

the 

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

ex 3920

— Ionomer  sheet  or  film

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

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

— Sheets of regenerated cellulose, polyamides

or  polyethylene

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

ex 3921

Foils  of  plastic,  metallised

Manufacture  from  highly  trans-
foils  with  a
parent  polyester 
thickness 
than
23  micron (2)

less 

of 

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

3922
to
3926

Articles  of  plastic

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

(1) In the case of products composed of materials classified both within 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.

(2) The  following  foils  shall  be  considered  as  highly  transparent:  foils,  the  optical  dimming  of  which  —  measured  according  to  ASTM-D  1003-16  by  Gardner

Hazemeter  (i.e.  Hazefactor)  —  is  less  than  2 %.

L 10/34

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex Chapter  40

Rubber  and  articles  thereof;  except  for:

in  which  all 

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

ex 4001

Laminated  slabs  of  crepe  rubber  for  shoes

Lamination  of  sheets  of  natural
rubber

4005

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

unvulcanised, 

in

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

4012

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

— Retreaded  pneumatic,  solid  or  cushion

Retreading  of  used  tyres

tyres,  of  rubber

— Other

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

ex 4017

Articles  of  hard  rubber

Manufacture  from  hard  rubber

ex Chapter  41

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

in  which  all 

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

ex 4102

Raw  skins  of  sheep  or  lambs,  without  wool
on

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

4104
to
4107

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

Retanning  of  pre-tanned  leather

or

4109

Patent  leather  and  patent  laminated  leather;
metallised leather

in  which  all 

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

from 

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

Chapter  42

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

in  which  all 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/35

(1)

(2)

(3)

or

(4)

ex Chapter  43

Furskins  and  artificial 
thereof;  except  for:

fur;  manufactures

in  which  all 

Manufacture 
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

cutting 

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

Manufacture  from  non-assembled,
tanned  or  dressed  furskins

4303

Articles  of  apparel,  clothing  accessories  and
other  articles  of  furskin

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

ex Chapter  44

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

ex 4403

Wood  roughly  squared

in  which  all 

Manufacture 
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

ex 4407

ex 4408

ex 4409

ex 4410
to
ex 4413

ex 4415

ex 4416

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

Planing,  sanding  or  finger-jointing

Splicing,  planing, 
finger-jointing

sanding  or

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:

— Sanding  or  finger-joining

Sanding  or  finger-jointing

— Beadings  and  mouldings

Beading  or  moulding

Beadings  and  mouldings,  including  moulded
skirting  and  other  moulded  boards

Beading  or  moulding

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

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

L 10/36

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 4418

— Builders’  joinery  and  carpentry  of  wood Manufacture 

in  which  all 

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

— Beadings  and  mouldings

Beading  or  moulding

ex 4421

Match  splints;  wooden  pegs  or  pins  for
footwear

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

ex Chapter  45

Cork  and  articles  of  cork;  except  for:

4503

Articles  of  natural  cork

in  which  all 

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

Manufacture  from  cork  of  heading
No  4501

Chapter  46

Manufactures  of  straw,  of  esparto  or  of
other  plaiting  materials;  basketware  and
wickerwork

in  which  all 

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

Chapter  47

Pulp  of  wood  or  of  other  fibrous  cellulosic
material; recovered (waste and scrap) paper or
paperboard

in  which  all 

Manufacture 
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:

in  which  all 

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

ex 4811

4816

4817

Paper and paperboard, ruled, lined or squared
only

Manufacture  from  paper-making
materials  of  Chapter  47

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

Manufacture  from  paper-making
materials  of  Chapter  47

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

compendiums, 

paper 

of 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/37

(1)

(2)

(3)

or

(4)

ex 4818

Toilet  paper

ex 4819

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

ex 4820

Letter  pads

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

ex 4823

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

Manufacture  from  paper-making
materials  of  Chapter  47

ex Chapter  49

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

in  which  all 

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

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

Manufacture  from  materials  not
classified  within  heading  No  4909
or  4911

4909

4910

Calendars  of  any  kind,  printed,  including
calendar  blocks:

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

— Other

ex Chapter  50

Silk;  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  from  materials  not
classified  in  heading  No  4909  or
4911

in  which  all 

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

L 10/38

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 5003

5004
to
ex 5006

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

Carding  or  combing  of  silk  waste

Silk  yarn  and  yarn  spun  from  silk  waste

Manufacture  from (1):

— raw silk or silk waste carded or
combed  or  otherwise  prepared
for  spinning,

— other  natural  fibres  not  carded
otherwise

combed 

or 
prepared  for  spinning,

or 

— chemical  materials  or  textile

pulp,  or

— paper-making materials

5007

Woven  fabrics  of  silk  or  of  silk  waste:

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

— Other

ex Chapter  51

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

5106
to
5110

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

Manufacture  from (1):

— 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

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
raising, 
shrink
calendering, 
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

in  which  all 

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

Manufacture  from (1):

— raw silk or silk waste carded or
combed  or  otherwise  prepared
for  spinning,

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/39

(1)

5106
to
5110
(cont’d)

5111
to
5113

(2)

(3)

or

(4)

— natural  fibres  not  carded  or
combed  or  otherwise  prepared
for  spinning,

— chemical  materials  or  textile

pulp,  or

— paper-making materials

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

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

— Other

ex Chapter  52

Cotton;  except  for:

Manufacture  from (1):

— 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

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
shrink
calendering, 
raising, 
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

in  which  all 

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

5204
to
5207

Yarn  and  thread  of  cotton

Manufacture  from (1):

— 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.

L 10/40

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

5208
to
5212

Woven  fabrics  of  cotton:

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

— Other

ex Chapter  53

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

Yarn  of  other  vegetable  textile  fibres;  paper
yarn

Manufacture  from (1):

— 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

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
raising, 
shrink
calendering, 
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

in  which  all 

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

Manufacture  from (1):

— 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

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

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

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

5306
to
5308

5309
to
5311

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/41

(2)

(3)

or

(4)

(1)

5309
to
5311
(cont’d)

— Other

Manufacture  from (1):

— 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

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
shrink
calendering, 
raising, 
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 (1):

— 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

Yarn,  monofilament  and  thread  of  man-made
filaments

5401
to
5406

5407
and
5408

Woven  fabrics  of  man-made  filament  yarn:

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

— Other

Manufacture  from (1):

— coir yarn,

— natural  fibres,

— man-made  staple 

fibres  not
carded  or  combed  or  otherwise
prepared  for  spinning,

— chemical  materials  or  textile

pulp,  or

— paper

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

L 10/42

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

5407
and
5408
(cont’d)

5501
to
5507

5508
to
5511

5512
to
5516

(2)

(3)

or

(4)

or

(such 

mercerising, 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
scouring,
operations 
as 
bleaching, 
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

Man-made  staple  fibres

Manufacture 
materials  or  textile  pulp

from 

chemical

Yarn  and  sewing  thread  of  man-made  staple
fibres

Manufacture  from (1):

— 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

Woven  fabrics  of  man-made  staple  fibres:

— Incorporating  rubber  thread

Manufacture  from  single  yarn (1)

— Other

Manufacture  from (1):

— coir yarn,

— natural  fibres,

— man-made  staple 

fibres  not
carded  or  combed  or  otherwise
prepared  for  spinning,

— chemical  materials  or  textile

pulp,  or

— paper

or

(such 

mercerising, 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
scouring,
operations 
as 
bleaching, 
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

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/43

(1)

(2)

(3)

or

(4)

ex Chapter  56

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

5602

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

— Needleloom  felt

— Other

Manufacture  from (1):

— coir yarn,

— natural  fibres,

— chemical  materials  or  textile

pulp,  or 

— paper  making  materials

Manufacture  from (1):

— natural  fibres,

— chemical  materials  or  textile

pulp

However:

— polypropylene 

filament 

of

heading  No  5402,

— polypropylene  fibres  of  heading

No  5503  or  5506,  or

— polypropylene  filament  tow  of

heading  No  5501,

of  which  the  denomination  in  all
cases of a single filament or fibre is
less  than  9  decitex  may  be  used
their  value  does  not
provided 
exceed  40 %  of  the  ex-works  price
of  the  product

Manufacture  from (1):

— natural  fibres,

— man-made  staple  fibres  made

from  casein,  or

— chemical  materials  or  textile

pulp

5604

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

— Rubber  thread  and  cord,  textile  covered Manufacture  from  rubber  thread

or  cord,  not  textile  covered

— Other

Manufacture  from (1):

— natural  fibres  not  carded  or
combed  or  otherwise  processed
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.

L 10/44

EN

Official  Journal  of  the  European  Communities

15.1.1999

(2)

(3)

or

(4)

(1)

5605

Metallised 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

5606

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

Chapter  57

Carpets  and  other  textile  floor  coverings:

— Of  needleloom  felt

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

fibres  not
carded  or  combed  or  otherwise
processed  for  spinning,

— chemical  materials  or  textile

pulp,  or

— paper-making materials

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

fibres  not
carded  or  combed  or  otherwise
processed  for  spinning,

— chemical  materials  or  textile

pulp,  or

— paper-making materials

Manufacture  from (1):

— natural  fibres,  or

— chemical  materials  or  textile

pulp

However:

— polypropylene 

filament 

of

heading  No  5402,

— polypropylene  fibres  of  heading

No  5503  or  5506,  or

— polypropylene  filament  tow  of

heading  No  5501,

of  which  the  denomination  in  all
cases of a single filament or fibre is
less  than  9  decitex  may  be  used
provided 
their  value  does  not
exceed  40 %  of  the  ex-works  price
of  the  product

— woven  fabric  of  jute  may  be

used  as  a  backing

— Of  other  felt

Manufacture  from (1):

— natural  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.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/45

(1)

(2)

(3)

or

(4)

Chapter  57
(cont’d)

— Other

Manufacture  from (1):

— coir  yarn  or  jute  yarn,

— synthetic  or  artificial  filament

yarn,

— natural  fibres,  or

— man-made  staple 

fibres  not
carded  or  combed  or  otherwise
processed  for  spinning

However, woven fabric of jute may
be  used  as  a  backing

ex Chapter  58

Special  woven  fabrics;  tufted  textile  fabrics;
lace; tapestries; trimmings; embroidery; except
for:

— Combined  with  rubber  thread

Manufacture  from  single  yarn (1)

— Other

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp,

or

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
raising, 
shrink
calendering, 
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

5805

5810

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

in  which  all 

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

Embroidery  in  the  piece,  in  strips  or  in
motifs

Manufacture  in  which:

— all 

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

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

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

L 10/46

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

5901

(2)

(3)

or

(4)

fabrics 

coated  with 

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

Manufacture  from  yarn

5902

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

— Containing not more than 90 % by weight

Manufacture  from  yarn

of  textile  materials

— Other

Manufacture 
materials  or  textile  pulp

from 

chemical

5903

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

Manufacture  from  yarn

or

(such 

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

5904

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

Manufacture  from  yarn (1)

5905

Textile wall coverings:

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

Manufacture  from  yarn

— Other

Manufacture  from (1):

— coir yarn,

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp,

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/47

(1)

5905
(cont’d)

(2)

(3)

or

(4)

or

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
raising, 
shrink
calendering, 
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

5906

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

— Knitted  or  crocheted  fabrics

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp

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

Manufacture 
materials

from 

chemical

— 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

(such 

Printing  accompanied  by  at  least
finishing
two  preparatory  or 
operations 
scouring,
as 
bleaching, mercerising, heat setting,
raising, 
shrink
calendering, 
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  tubular  knitted
gas  mantle  fabric

in  which  all 

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

— Other

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

L 10/48

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

5909
to
5911

Textile  articles  of  a  kind  suitable 
industrial use:

for

— 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  paper-making  or  other  technical  uses,
felted  or  not,  whether  or  not  impregnated
or  coated,  tubular  or  endless  with  single
or  multiple  warp  and/or  weft,  or  flat
woven  with  multiple  warp  and/or  weft  of
heading  No  5911

Manufacture  from (1):

— coir yarn,

— the  following  materials:

— — yarn  of  polytetrafluoro-

ethylene (2),

— — yarn,  multiple,  of  poly-
amide,  coated  impregnated
or  covered  with  a  phenolic
resin,

— — yarn  of  synthetic 

textile
fibres  of  aromatic  poly-
by
amides, 
of
polycondensation 
m-phenylenediamine 
and
isophthalic acid,

obtained 

— — monofil  of  polytetrafluoro-

ethylene (2),

— — yarn  of  synthetic 

textile
fibres  of  poly-p-phenylene
terephthalamide,

— — glass fibre yarn, coated with
phenol  resin  and  gimped
with  acrylic  yarn (2),

— — 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
or
or 
for

combed 
processed 

carded 
otherwise 
spinning,  or

— Other

— — chemical  materials  or  textile

pulp

Manufacture  from (1):

— coir yarn,

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp

(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.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/49

(1)

(2)

(3)

or

(4)

Chapter  60

Knitted  or  crocheted  fabrics

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp

Chapter  61

Articles  of  apparel  and  clothing  accessories,
knitted  or  crocheted:

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

Manufacture  from  yarn (1) (2)

— Other

Manufacture  from (1):

— natural  fibres,

— man-made  staple 

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

— chemical  materials  or  textile

pulp

ex Chapter  62

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

Manufacture  from  yarn (1) (2)

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

ex 6210
and
ex 6216

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

Manufacture  from  yarn (2)

or

Manufacture  from  unembroidered
fabric  provided  the  value  of  the
unembroidered  fabric  used  does
not  exceed  40 %  of  the  ex-works
price  of  the  product (2)

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

Manufacture  from  yarn (2)

or

Manufacture  from  uncoated  fabric
provided  the  value  of  the  uncoated
fabric  used  does  not  exceed  40 %
of 
the
the  ex-works  price  of 
product (2)

(1) For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory  Note  5.
(2) See  Introductory  Note  6.

L 10/50

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

6213
and
6214

Handkerchiefs, 
mantillas,  veils  and  the  like:

shawls, 

scarves,  mufflers,

— Embroidered

— Other

Manufacture 
single yarn (1) (2)

from 

unbleached

or

Manufacture  from  unembroidered
fabric  provided  the  value  of  the
unembroidered  fabric  used  does
not  exceed  40 %  of  the  ex-works
price  of  the  product (2)

Manufacture 
single yarn (1) (2)

from 

unbleached

or

as 

least 

shrink 

Making  up  followed  by  printing
accompanied  by  at 
two
preparatory  or  finishing  operations
(such 
scouring,  bleaching,
mercerising,  heat  setting,  raising,
resistance
calendering, 
processing,  permanent 
finishing,
decatising,  impregnating,  mending
and burling) where the value of the
unprinted  goods  of  heading  Nos
6213  and  6214  used  does  not
exceed  47,5 %  of  the  ex-works
price  of  the  product

6217

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

— Embroidered

Manufacture  from  yarn (2)

or

Manufacture  from  unembroidered
fabric  provided  the  value  of  the
unembroidered  fabric  used  does
not  exceed  40 %  of  the  ex-works
price  of  the  product (2)

— Fire-resistant  equipment  of  fabric  covered

Manufacture  from  yarn (2)

with  foil  of  aluminised  polyester

or

Manufacture  from  uncoated  fabric
provided  the  value  of  the  uncoated
fabric  used  does  not  exceed  40 %
of 
the
the  ex-works  price  of 
product (2)

— 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,

(1) For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory  Note  5.
(2) See  Introductory  Note  6.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/51

(1)

6217
(cont’d)

(2)

(3)

or

(4)

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

— Other

Manufacture  from  yarn (1)

ex Chapter  63

Other  made-up  textile  articles;  sets;  worn
clothing and worn textile articles; rags; except
for:

in  which  all 

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

6301
to
6304

Blankets,  travelling  rugs,  bed 
curtains  etc.;  other  furnishing  articles:

linen  etc.;

— Of  felt,  of  non-wovens

— Other:

— — Embroidered

— — Other

Manufacture  from (2):

— natural  fibres,  or

— chemical  materials  or  textile

pulp

Manufacture 
single yarn (1) (3)

from 

unbleached

or

(other 

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

Manufacture 
single yarn (1) (3)

from 

unbleached

6305

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

Manufacture  from (2):

— natural  fibres,

6306

Tarpaulins, awnings and sunblinds; tents; sails
for  boats,  sailboards  or  landcraft;  camping
goods:

— Of  non-wovens

— Other

— man-made  staple 

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

— chemical  materials  or  textile

pulp

Manufacture  from (1) (2):

— natural  fibres,  or

— chemical  materials  or  textile

pulp

Manufacture 
single yarn (1) (2)

from 

unbleached

(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 rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to

shape),  see  Introductory  Note  6.

L 10/52

EN

Official  Journal  of  the  European  Communities

15.1.1999

(2)

(3)

or

(4)

(1)

6307

6308

Other  made-up  articles, 
patterns

including  dress

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

ex Chapter  64

Footwear,  gaiters  and  the  like;  except  for:

Manufacture  in  which  the  value  of
all  the  materials  used  does  not
exceed  40 %  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 from materials of any
heading  except  for  assemblies  of
uppers  affixed  to  inner  soles  or  to
other  sole  components  of  heading
No  6406

6406

Parts  of  footwear  (including  uppers  whether
or  not  attached  to  soles  other  than  outer
soles);  removable  in-soles,  heel  cushions  and
similar  articles;  gaiters,  leggings  and  similar
articles,  and  parts  thereof

in  which  all 

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

ex Chapter  65

Headgear  and  parts  thereof,  except  for:

in  which  all 

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

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

Manufacture  from  yarn  or  textile
fibres (1)

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
lined  or
any  material,  whether  or  not 
trimmed

Manufacture  from  yarn  or  textile
fibres (1)

ex Chapter  66

Umbrellas,  sun  umbrellas,  walking-sticks,
seat-sticks,  whips,  riding-crops,  and  parts
thereof;  except  for:

in  which  all 

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

6601

Umbrellas  and  sun  umbrellas 
(including
walking-stick  umbrellas,  garden  umbrellas
and  similar  umbrellas)

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

(1) See  Introductory  Note  6.

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/53

(1)

(2)

(3)

or

(4)

Chapter  67

Prepared feathers and down and articles made
of  feathers  or  of  down;  artificial  flowers;
articles  of  human  hair

in  which  all 

Manufacture 
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:

in  which  all 

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

ex 6803

Articles  of  slate  or  of  agglomerated  slate

Manufacture  from  worked  slate

ex 6812

ex 6814

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

Manufacture from materials of any
heading

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

Manufacture  from  worked  mica
(including 
or
reconstituted  mica)

agglomerated 

Chapter  69

Ceramic  products

ex Chapter  70

Glass  and  glassware;  except  for:

in  which  all 

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

in  which  all 

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

Manufacture 
heading  No  7001

from  materials  of

Manufacture 
(substrates)  of  heading  No  7006

from  materials

Glass  with  a  non-reflecting  layer

Glass  of  heading  No  7003,  7004  or  7005,
bent, 
drilled,
enamelled  or  otherwise  worked,  but  not
framed  or  fitted  with  other  materials

edgeworked, 

engraved, 

— Glass-plate  substrates,  coated  with  a
dielectric 
a
semiconductor  grade  in  accordance  with
SEMII-standards (1)

film, 

thin 

and 

of 

ex 7003
ex 7004
and
ex 7005

7006

7007

— Other

Manufacture 
heading  No  7001

from  materials  of

Safety 
(tempered)  or  laminated  glass

consisting 

glass, 

of 

toughened

Manufacture 
heading  No  7001

from  materials  of

7008

Multiple-walled  insulating  units  of  glass

Manufacture 
heading  No  7001

from  materials  of

7009

Glass  mirrors,  whether  or  not 
including  rear-view  mirrors

framed,

Manufacture 
heading  No  7001

from  materials  of

(1) SEMII  —  Semiconductor  Equipment  and  Materials  Institute  Incorporated.

L 10/54

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

7010

(2)

(3)

or

(4)

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

in  which  all 

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

or

Cutting  of  glassware,  provided  the
value  of  the  uncut  glassware  does
not  exceed  50 %  of  the  ex-works
price  of  the  product

7013

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

in  which  all 

Manufacture 
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

(with 

Hand-decoration 
the
exception of silk-screen printing) of
hand-blown  glassware,  provided
the  value  of 
the  hand-blown
glassware  does  not  exceed  50 %  of
the  ex-works  price  of  the  product

ex 7019

Articles  (other  than  yarn)  of  glass  fibres

Manufacture  from:

— uncoloured 

slivers, 

rovings,

yarn  or  chopped  strands,  or

— glass  wool

ex Chapter  71

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

in  which  all 

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

ex 7101

ex 7102,
ex 7103
and
ex 7104

7106,
7108
and
7110

Natural  or  cultured  pearls,  graded  and
temporarily 
convenience  of
transport

strung 

for 

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

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

Precious  metals:

— Unwrought

Manufacture 
precious  or  semi-precious  stones

from 

unworked

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/55

(1)

7106,
7108
and
7110
(cont’d)

ex 7107,
ex 7109
and
ex 7111

7116

(2)

(3)

or

(4)

— Semi-manufactured  or  in  powder  form

or

Alloying  of  precious  metals  of
heading  No  7106,  7108  or  7110
with  each  other  or  with  base
metals

Manufacture 
precious  metals

from 

unwrought

Metals  clad  with  precious  metals,  semi-
manufactured

Manufacture from metals clad with
precious  metals,  unwrought

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:

in  which  all 

Manufacture 
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

in  which  all 

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

7207

7208
to
7216

7217

ex 7218,
7219
to
7222

Semi-finished  products  of  iron  or  non-alloy
steel

Manufacture 
from  materials  of
heading  No  7201,  7202,  7203,
7204  or  7205

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

Wire  of  iron  or  non-alloy  steel

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

Manufacture  from  ingots  or  other
primary 
heading
No  7206

forms 

of 

Manufacture 
materials  of  heading  No  7207

from 

semi-finished

Manufacture  from  ingots  or  other
primary 
heading
No  7218

forms 

of 

7223

Wire  of  stainless  steel

Manufacture 
materials  of  heading  No  7218

from 

semi-finished

ex 7224,
7225
to
7228

Semi-finished  products,  flat-rolled  products,
hot-rolled bars and rods, in irregularly wound
coils;  angles,  shapes  and  sections,  of  other
alloy steel; hollow drill bars and rods, of alloy
or  non-alloy  steel

Manufacture  from  ingots  or  other
heading
of 
primary 
No  7206,  7218  or  7224

forms 

L 10/56

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

7229

Wire  of  other  alloy  steel

ex Chapter  73

Articles  of  iron  or  steel;  except  for:

ex 7301

Sheet  piling

Manufacture 
materials  of  heading  No  7224

from 

semi-finished

in  which  all 

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

Manufacture 
heading  No  7206

from  materials  of

Manufacture 
heading  No  7206

from  materials  of

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

Manufacture 
from  materials  of
heading  No  7206,  7207,  7218  or
7224

7302

7304,
7305
and
7306

ex 7307

7308

tramway 

track  construction
Railway  or 
materials  of  iron  or  steel,  the  following:  rails,
checkrails  and 
switch  blades,
rackrails, 
crossing  frogs,  point  rods  and  other  crossing
pieces,  sleepers  (cross-ties),  fish-plates,  chairs,
chair  wedges,  sole  plates  (base  plates),  rail
clips,  bedplates, 
ties  and  other  material
specialised  for  jointing  or  fixing  rails

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

towers, 

lattice  masts, 

Structures  (excluding  prefabricated  buildings
of  heading  No  9406)  and  parts  of  structures
(for  example,  bridges  and  bridge-sections,
lock-gates, 
roofs,
roofing frame-works, doors and windows and
their 
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

frames  and 

thresholds 

ex 7315

Skid  chain

drilling, 

deburring 

Turning, 
reaming,
and
threading, 
sandblasting  of  forged  blanks  the
value  of  which  does  not  exceed
35 %  of  the  ex-works  price  of  the
product

in  which  all 

Manufacture 
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

ex Chapter  74

Copper  and  articles  thereof;  except  for:

Manufacture  in  which:

7401

Copper  mattes;  cement  copper  (precipitated
copper)

— 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

in  which  all 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/57

(1)

(2)

(3)

or

(4)

Unrefined 
electrolytic refining

copper; 

copper 

anodes 

for

in  which  all 

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

7402

7403

Refined 
unwrought:

copper 

— Refined  copper

and 

copper 

alloys,

— Copper 

alloys 
containing  other  elements

and 

refined 

copper

7404

Copper  waste  and  scrap

7405

Master  alloys  of  copper

in  which  all 

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

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

in  which  all 

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

in  which  all 

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

ex Chapter  75

Nickel  and  articles  thereof;  except  for:

Manufacture  in  which:

7501
to
7503

Nickel  mattes,  nickel  oxide  sinters  and  other
intermediate  products  of  nickel  metallurgy;
unwrought  nickel;  nickel  waste  and  scrap

— 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
the  ex-works  price  of 
product

in  which  all 

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

ex Chapter  76

Aluminium  and  articles  thereof;  except  for:

Manufacture  in  which:

— all 

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

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

7601

Unwrought  aluminium

Manufacture  in  which:

— all 

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

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

or

thermal 

by 
treatment 

or
Manufacture 
electrolytic 
from
unalloyed  aluminium  or  waste  and
scrap  of  aluminium

L 10/58

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

7602

Aluminium  waste  or  scrap

ex 7616

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

in  which  all 

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

Manufacture  in  which:

— all 

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

fencing, 

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

Chapter  77

Reserved  for  possible  future  use  in  HS

ex Chapter  78

Lead  and  articles  thereof;  except  for:

Manufacture  in  which:

7801

Unwrought  lead:

— Refined  lead

— Other

7802

Lead  waste  and  scrap

— 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

in  which  all 

the
Manufacture 
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

in  which  all 

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

ex Chapter  79

Zinc  and  articles  thereof;  except  for:

Manufacture  in  which:

— all 

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

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/59

(1)

(2)

(3)

or

(4)

7901

Unwrought  zinc

7902

Zinc  waste  and  scrap

in  which  all 

Manufacture 
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

in  which  all 

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

ex Chapter  80

Tin  and  articles  thereof;  except  for:

Manufacture  in  which:

8001

Unwrought  tin

8002
and
8007

Tin  waste  and  scrap;  other  articles  of  tin

Chapter  81

Other  base  metals;  cermets;  articles  thereof:

— Other  base  metals,  wrought;  articles

thereof

— Other

ex Chapter  82

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

8206

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

— 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

in  which  all 

Manufacture 
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

in  which  all 

Manufacture 
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

in  which  all 

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

in  which  all 

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

in  which  all 

Manufacture 
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

L 10/60

EN

Official  Journal  of  the  European  Communities

15.1.1999

(2)

(3)

or

(4)

(1)

8207

example, 

Interchangeable  tools  for  hand  tools,  whether
or  not  power-operated,  or  for  machine-tools
(for 
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

for  pressing, 

8208

Knives and cutting blades, for machines or for
mechanical appliances

ex 8211

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

Manufacture  in  which:

— all 

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

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

in  which  all 

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

8214

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)

in  which  all 

the
Manufacture 
materials  used  are  classified  within
a  heading  other  than  that  of  the
product.  However,  handles  of  base
metal  may  be  used

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

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other  than  that  of  the
product.  However,  handles  of  base
metal  may  be  used

ex Chapter  83

Miscellaneous  articles  of  base  metal;  except
for:

ex 8302

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

in  which  all 

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

in  which  all 

Manufacture 
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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/61

(1)

(2)

(3)

or

(4)

ex 8306

Statuettes  and  other  ornaments,  of  base
metal

ex Chapter  84

Nuclear  reactors,  boilers,  machinery  and
mechanical  appliances;  parts  thereof;  except
for:

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other  than  that  of  the
the  other
product.  However, 
materials of heading No 8306 may
be  used  provided  their  value  does
not  exceed  30 %  of  the  ex-works
price  of  the  product

Manufacture  in  which:

— all 

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

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

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

ex 8401

Nuclear  fuel  elements

8402

Steam  or  other  vapour  generating  boilers
(other  than  central  heating  hot  water  boilers
capable  also  of  producing 
low  pressure
steam);  super  heated  water  boilers

in  which  all 

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

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

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

Manufacture  in  which:

— all 

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

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

8403
and
ex 8404

Central  heating  boilers  other  than  those  of
heading  No  8402  and  auxiliary  plant  for
central  heating  boilers

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other 
than  heading
No  8403  or  8404

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

8406

Steam  turbines  and  other  vapour  turbines

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

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

Spark-ignition reciprocating or rotary internal
combustion  piston  engines

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

combustion

internal 

8407

8408

8409

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

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

L 10/62

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

8411

Turbo-jets,  turbo  propellers  and  other  gas
turbines

(2)

(3)

or

(4)

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

Manufacture  in  which:

— 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
the  ex-works  price  of 
product

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

8412

Other  engines  and  motors

ex 8413

Rotary  positive  displacement  pumps

Manufacture  in  which:

— all 

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

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

ex 8414

Industrial  fans,  blowers  and  the  like

Manufacture  in  which:

— all 

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

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

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

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

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

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

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

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

Manufacture  in  which:

— 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 

of 

all 

value 

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/63

(1)

(2)

(3)

or

(4)

ex 8419

Machines 
paperboard  industries

for  wood,  paper  pulp  and

8420

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

8423

Weighing  machinery  (excluding  balances  of  a
sensitivity  of  5  cg  or  better),  including  weight
operated  counting  or  checking  machines;
weighing  machine  weights  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  30 %  of  the  ex-works  price
of  the  product

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

Manufacture:

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

— where,  within  the  above  limit,
the  materials  classified  within
the 
the
same  heading  as 
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 
the
same  heading  as 
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
the  ex-works  price  of 
product

8425
to
8428

Lifting,  handling, 
machinery

loading  or  unloading

Manufacture:

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

— where,  within  the  above  limit,
the  materials  classified  within
heading No 8431 are only used
up  to  a  value  of  10 %  of  the
ex-works  price  of  the  product

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

8429

bulldozers, 

Self-propelled 
angledozers,
scrapers,  mechanical
graders, 
shovels,  excavators,  shovel  loaders,  tamping
machines  and  road  rollers:

levellers, 

— Road  rollers

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

L 10/64

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

8429
(cont’d)

(2)

(3)

or

(4)

— Other

Manufacture:

8430

Other  moving,  grading,  levelling,  scraping,
excavating,  tamping,  compacting,  extracting
or  boring  machinery,  for  earth,  minerals
or  ores;  pile-drivers  and  pile-extractors;
snow-ploughs  and  snow-blowers

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

— 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
heading
within 
classified 
No  8431  are  only  used  up  to  a
value  of  10 %  of  the  ex-works
price  of  the  product

ex 8431

Parts  suitable  for  use  solely  or  principally
with  road  rollers

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

8439

for  making  pulp  of 

Machinery 
fibrous
cellulosic  material  or  for  making  or  finishing
paper  or  paperboard

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  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 
the
same  heading  as 
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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/65

(1)

(2)

(3)

or

(4)

8444
to
8447

Machines  of  these  headings  for  use  in  the
textile  industry

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

ex 8448

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

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

8452

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

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

— Other

Manufacture:

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

— where  the  value  of  all  the
non-originating  materials  used
in assembling the head (without
motor)  does  not  exceed  the
value 
originating
the 
materials used,

of 

— 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

8456
to
8466

8469
to
8472

8480

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

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

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

automatic 

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

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

8482

Ball  or  roller  bearings

Manufacture  in  which:

— all 

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

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

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

L 10/66

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

8484

(2)

(3)

or

(4)

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

joints,  dissimilar 

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

8485

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

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

ex Chapter  85

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

8501

Electric  motors  and  generators  (excluding
generating  sets)

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

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

Manufacture  in  which

— 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
the  ex-works  price  of 
product

Manufacture:

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

— where,  within  the  above  limit,
the  materials  classified  within
heading No 8503 are only used
up  to  a  value  of  10 %  of  the
ex-works  price  of  the  product

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

8502

Electric  generating  sets  and  rotary  converters Manufacture:

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

— where,  within  the  above  limit,
the  materials  classified  within
heading  No  8501  or  8503,
taken  together,  are  only  used
up  to  a  value  of  10 %  of  the
ex-works  price  of  the  product

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

ex 8504

units 
supply 
Power 
data-processing  machines

for 

automatic

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/67

(1)

(2)

(3)

or

(4)

ex 8518

8519

and 

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

stands 

(record-decks), 

Turntables 
record-players,
cassette-players  and  other  sound  reproducing
apparatus,  not 
sound
recording  device

incorporating 

a 

8520

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

or 

8521

Video  recording  or  reproducing  apparatus,
whether  or  not  incorporating  a  video  tuner

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

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

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

8522

8523

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

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

for 

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

L 10/68

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

8524

8525

8526

8527

(2)

(3)

or

(4)

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

for 

— Matrices  and  masters  for  the  production

of  records

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

— Other

Manufacture:

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

— 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

radio-broadcasting 

Transmission  apparatus  for  radio-telephony,
radio-telegraphy, 
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 
control
radio 
apparatus

remote 

and 

for 
radio-telephony,
Reception  apparatus 
radio  broadcasting,
radio-telegraphy  or 
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  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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/69

(1)

8528

(2)

(3)

or

(4)

Reception apparatus for television, whether or
not incorporating radio broadcast receivers or
sound  or  video  recording  or  reproducing
video
video  monitors 
apparatus; 
projectors

and 

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

8529

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

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

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

— Other

Manufacture:

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

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

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
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

8535
and
8536

8537

apparatus 

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

switching 

for 

Boards,  panels,  consoles,  desks,  cabinets  and
other  bases,  equipped  with  two  or  more
apparatus  of  heading  No  8535  or  8536,  for
the  distribution  of
electric 
electricity, 
incorporating
those 
instruments  or  apparatus  of  Chapter  90,  and
numerical  control  apparatus,  other 
than
switching  apparatus  of  heading  No  8517

control  or 
including 

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

L 10/70

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 8541

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

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

Manufacture  in  which:

— all 

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

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

8542

Electronic 
micro-assemblies

integrated 

circuits 

and

Manufacture:

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

— 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

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

8544

8545

8547

8548

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

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

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

8546

Electrical  insulators  of  any  material

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

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/71

(1)

(2)

(3)

or

(4)

ex Chapter  86

8608

or 

tramway 

Railway 
locomotives,
rolling-stock  and  parts  thereof;  railway  or
tramway  track  fixtures  and  fittings  and  parts
electro-
thereof;  mechanical 
mechanical) traffic signalling equipment of all
kinds;  except  for:

(including 

tramway 

track 
(including 

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

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

Manufacture  in  which:

— all 

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

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

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

ex Chapter  87

Vehicles  other  than  railway  or  tramway
rolling-stock,  and  parts  and  accessories
thereof;  except  for:

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

8709

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

8710

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

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

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

Manufacture  in  which:

— all 

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

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

Manufacture  in  which:

— all 

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

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

8711

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

— With  reciprocating 

internal  combustion

piston  engine  of  a  cylinder  capacity:

— — Not  exceeding  50  cc

Manufacture:

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

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

Manufacture  in  which  the  value  of
all  the  materials  used  does  not
exceed  20 %  of  the  ex-works  price
of  the  product

L 10/72

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

8711
(cont’d)

(2)

(3)

or

(4)

— — Exceeding  50  cc

Manufacture:

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

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

— Other

Manufacture:

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

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

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

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

ex 8712

Bicycles  without  ball  bearings

Manufacture  from  materials  not
classified  in  heading  No  8714

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

8715

Baby  carriages  and  parts  thereof

Manufacture  in  which:

8716

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

— all 

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

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

Manufacture  in  which:

— 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

ex Chapter  88

Aircraft,  spacecraft,  and  parts  thereof;  except
for:

in  which  all 

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

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

ex 8804

Rotochutes

Manufacture from materials of any
heading  including  other  materials
of  heading  No  8804

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/73

(1)

8805

(2)

(3)

or

(4)

Aircraft 
launching  gear;  deck-arrestor  or
similar  gear;  ground  flying  trainers;  parts  of
the  foregoing  articles

in  which  all 

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

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

Chapter  89

Ships,  boats  and  floating  structures

in  which  all 

Manufacture 
the
materials  used  are  classified  within
a  heading  other  than  that  of  the
product. However, hulls of heading
No  8906  may  not  be  used

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

ex Chapter  90

photographic, 

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

9001

9002

Optical  fibres  and  optical  fibre  bundles;
optical  fibre  cables  other  than  those  of
heading  No  8544;  sheets  and  plates  of
polarising  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 
instruments  or
apparatus,  other  than  such  elements  of  glass
not  optically  worked

fittings 

for 

9004

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

ex 9005

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

telescopes 

refracting 

other 

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

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

Manufacture  in  which:

— all 

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

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

Manufacture  in  which  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 

of 

all 

value 

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

L 10/74

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

(2)

(3)

or

(4)

ex 9006

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

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

— the 

of 

all 

value 

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

9007

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

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

of 

all 

value 

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

9011

Compound  optical  microscopes, 
including
those  for  photomicrography,  cinephotomicro-
graphy  or  microprojection

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
the  ex-works  price  of 
product,

— the 

of 

all 

value 

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

ex 9014

Other 
appliances

navigational 

instruments 

and

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

9015

(including 
hydrographic, 

photogrammetrical
Surveying 
oceanographic,
surveying), 
hydrological,  meteorological  or  geophysical
instruments 
excluding
compasses; rangefinders

appliances, 

and 

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

(1)

9016

9017

9018

9019

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/75

(2)

(3)

or

(4)

Balances of a sensitivity of 5 cg 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,
sciences,
surgical,  dental  or  veterinary 
including 
apparatus,  other
scintigraphic 
electro-medical  apparatus  and  sight-testing
instruments:

— Dentists’ 

chairs 

incorporating  dental

appliances  or  dentists’  spittoons

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

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

— Other

Manufacture  in  which:

appliances; 

psychological 

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

9020

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

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

— 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,

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

9024

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

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

L 10/76

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

9025

9026

9027

(2)

(3)

or

(4)

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

pyrometers, 

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

Instruments  and  apparatus  for  measuring  or
checking  the  flow,  level,  pressure  or  other
variables  of  liquids  or  gases  (for  example,
flow  meters,  level  gauges,  manometers,  heat
meters),  excluding  instruments  and  apparatus
of  heading  No  9014,  9015,  9028  or  9032

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

apparatus); 

Instruments  and  apparatus  for  physical  or
chemical  analysis  (for  example,  polarimeters,
refractometers,  spectrometers,  gas  or  smoke
and
analysis 
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

instruments 

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

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

9028

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

— Parts  and  accessories

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

— Other

Manufacture:

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

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

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

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

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  ionising
radiations

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

or 

checking 

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

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

9029

9030

9031

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/77

(1)

9032

9033

(2)

(3)

or

(4)

Automatic 
instruments  and  apparatus

regulating 

or 

controlling

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

Parts  and  accessories 
included  elsewhere 
in 
appliances, 
machines, 
apparatus  of  Chapter  90

(not 
this  Chapter) 
instruments 

specified  or
for
or

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

ex Chapter  91

Clocks  and  watches  and  parts  thereof;  except
for:

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

9105

Other  clocks

Manufacture:

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

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

9109

Clock  movements,  complete  and  assembled

Manufacture:

9110

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

— 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

9111

Watch  cases  and  parts  thereof

Manufacture  in  which:

— all 

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

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

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

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

L 10/78

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

9112

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

(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:

— 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
the  ex-works  price  of 
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  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

in  which  all 

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

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

9113

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

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

— Other

Chapter  92

Musical  instruments;  parts  and  accessories  of
such  articles

Chapter  93

Arms  and  ammunition;  parts  and  accessories
thereof

ex Chapter  94

cushions  and 

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

similar 

ex 9401
and
ex 9403

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

in  which  all 

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

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

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

15.1.1999

EN

Official  Journal  of  the  European  Communities

L 10/79

(2)

(3)

or

(4)

(1)

9405

and 

fittings 

lighting 

elsewhere 

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

or 

9406

Prefabricated  buildings

ex Chapter  95

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

9503

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

ex 9506

Golf  clubs  and  parts  thereof

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

in  which  all 

Manufacture 
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
the  ex-works  price  of 
product

in  which  all 

the
Manufacture 
materials  used  are  classified  within
a  heading  other  than  that  of  the
product.  However,  roughly  shaped
blocks  for  making  golf  club  heads
may  be  used

ex Chapter  96

Miscellaneous  manufactured  articles;  except
for:

in  which  all 

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

ex 9601
and
ex 9602

ex 9603

Articles  of  animal,  vegetable  or  mineral
carving materials

Manufacture 
carving  materials  of 
heading

from 

“worked”
the  same

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

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

L 10/80

EN

Official  Journal  of  the  European  Communities

15.1.1999

(1)

9605

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

(2)

(3)

or

(4)

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
the  ex-works  price  of 
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

Manufacture  from  roughly  shaped
blocks

9606

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

9612

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

ex 9613

Lighters  with  piezo-igniter

ex 9614

Smoking  pipes  and  pipe  bowls

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’