Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
Date: 2000-07-24
Institutions: European Commission
Subjects: customs territory (EU), free movement of goods, generalised preferences, movement certificate, originating product

26.7.2000

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Official Journal of the European Communities

L 188/1

I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 1602/2000

of 24 July 2000

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

(Text with EEA relevance)

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),
and Council
as
Regulation (EC) No 955/1999 (2) (hereinafter (cid:145)the Code(cid:146)), and
in particular Article 249 thereof,

amended by European Parliament

last

Whereas:

(1)

(2)

(3)

In order to ensure the uniform treatment of applications
information (BTI), and improved
for binding tariff
security for BTI, it is necessary to introduce a common
application form for BTI.

favourable
The conditions governing the granting of
tariff treatment to goods by reason of their nature are
being associated with the tariff classification for such
goods in accordance with a single text in the Combined
Nomenclature.
in
Commission Regulation (EEC) No 2454/93 (3), as last
1662/1999 (4),
amended
by Regulation
therefore have to be deleted.

provisions

contained

(EC) No

The

old

cumulation to apply,

The Community’s
rules of origin applicable to the
generalised system of preferences (GSP) provide for
to those
regional
countries which are members of
the Association of
South-East Asian Nations (ASEAN). These provisions for
regional cumulation should apply to Cambodia, which
joined ASEAN on 30 April 1999. The countries which
are members of
the South Asian Association for
Regional Cooperation (SAARC) should be able to benefit

inter alia,

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 119, 7.5.1999, p. 1.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 197, 29.7.1999, p. 25.

from the provisions for regional cumulation, once they
have fulfilled the initial obligations for administrative
cooperation as required by the Community.

The layout and relevant origin criteria of Sections 1 and
2 of Chapter 2 of Title IV of Part I concerning the GSP
and the successor States of
the former Yugoslavia,
should be standardised, with due account being taken of
the specific nature of each of the sets of preferential
arrangements.

The abovementioned provisions should no longer apply
to the West Bank and the Gaza Strip, since these
territories benefit from conventional preferential tariff
measures.

Autonomous measures for Albania have been adopted,
by Council Regulation (EC) No 1763/1999 (5).

Measures for imports of wine originating in the former
Yugoslav Republic of Macedonia and the Republic of
Slovenia have been adopted, by Council Regulation (EC)
No 6/2000 (6).

In the interests of clarity, the text of Articles 66 to 123
should be republished in its entirety.

The forms provided for by the Universal Postal Union
for the declaration of consignments sent by letter or
parcel post have been replaced.

(4)

(5)

(6)

(7)

(8)

(9)

(10) As part of

the simplification and rationalisation of
customs regulations and procedures it is desirable to
increase the flexibility of end-use customs supervision to
the diversifying internal market,
meet
making it a useful instrument for several sectors. This

the needs of

(5) OJ L 211, 11.8.1999, p. 1.
(6) OJ L 2, 5.1.2000, p. 1.

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flexibility needs
to be balanced by an increased
efficiency of customs supervision to prevent fraud and
misuse of favourable tariff treatments as well as reduced
duty rates on account of the end-use of certain goods.

(11)

This requires the rules provided for by Article 82 of the
Code to be made applicable to the favourable tariff
treatment granted under Article 21 of the Code. The
customs supervision system provided for by the present
Regulation is based on an authorisation issued by the
customs authorities and applies to end-use referred to in
Article 82 of the Code in so far as the provisions in
force require such authorisation.

(12) Articles 463 to 470 give effect to Article 843 where the
transit procedure is used. It is advisable in the interests
of
common provisions
together under Article 843.

consistency to group the

(13)

(14)

(15)

(16)

The provisions dealing with control copy T5 set out a
procedure which should be applied to goods regardless
of the customs procedure for which they have been
entered, when so required by Community customs or
other rules. These provisions should be moved to a new
part.

It is also desirable to harmonise the measures to be
applied in cases where the Community rules using this
system of control stipulate a guarantee or time limit and
the prescribed use and/or destination is found not to
have been fully complied with.

To improve checks based on the use of control copy
T5, certain data identifying the means of
transport
should be furnished more precisely. The specimen
copies in Annex 63, and the explanatory notes in
Annex 66 regarding the relevant boxes, should therefore
be amended. There is nothing to prevent two or more
control copies T5 being used simultaneously but for
different purposes.

the

and

and

lodging

In some areas, there are specific rules governing traders’
of
responsibilities
guarantees,
in particular, with regard to the common
agricultural policy in Commission Regulation (EEC) No
2220/85 (1), as last amended by Regulation (EC) No
1932/1999 (2).
In order to accommodate such cases,
provision should be made for exemptions from the
rules.

release

(17)

The lists concerning unit values require updating.

(18)

(19)

It is desirable on economic grounds to extend order No
14 of the list in Annex 87, and there is a need to
update it.

The measures provided for by 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 amended as follows:

1. Article 1a is replaced by the following:

(cid:145)Article 1a

For the purposes of applying Articles 291 to 300, the
countries of
the Benelux Economic Union shall be
considered as a single Member State.(cid:146)

2.

In Article 6(1) the following subparagraph is added:

(cid:145)Applications for binding tariff information shall be made
by means of a form conforming to the specimen shown in
Annex 1B.(cid:146)

3. Article 8(1) is replaced by the following text:

the

A copy of

(cid:145)1.
application for binding tariff
information (Annex 1B), a copy of the notification (copy
No 2 of Annex 1) and the facts (copy No 4 of the same
the binding origin information
Annex), or a copy of
notified and the
transmitted to the
facts,
Commission without delay by the customs authorities of
the Member State concerned. Such transmission shall be
effected by electronic means.(cid:146)

shall be

4. Part I, Title III, (cid:145)Favourable tariff treatment by reason of the

nature of the goods(cid:146), (Articles 16 to 34) is deleted.

5.

In Part
replaced by the following:

I, Title IV, Chapter 2 (Articles 66 to 123)

is

(cid:145)CHAPTER 2

Preferential origin

Article 66

For the purposes of this Chapter:

(1) OJ L 205, 3.8.1985, p. 5.
(2) OJ L 240, 10.9.1999, p. 11.

(a) (cid:147)manufacture(cid:148) means

any
processing including assembly or specific operations;

kind of working or

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(b) (cid:147)material(cid:148) means

raw material,
component or part, etc., used in the manufacture of
the product;

ingredient,

any

(c) (cid:147)product(cid:148) means the product being manufactured, even
if it is intended for later use in another manufacturing
operation;

(d) (cid:147)goods(cid:148) means both materials and products;

(e) (cid:147)customs value(cid:148) means the value as determined in
on
1994
accordance
implementation
the General
of Article VII
Agreement on Tariffs and Trade (WTO Agreement on
customs valuation);

Agreement
of

with

the

(f)

for

the

paid

product

(cid:147)ex-works price(cid:148) in the list in Annex 15 means the
price
the
manufacturer in whose undertaking the last working or
processing is carried out, provided that
the price
includes the value of all the materials used, minus any
internal taxes which are, or may be, repaid when the
product obtained is exported;

ex-works

to

importation of

(g) (cid:147)value of materials(cid:148) in the list in Annex 15 means the
customs value at
the
the time of
non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price
paid for
the
beneficiary country within the meaning of Article
67(1) or in the beneficiary republic within the meaning
of Article 98(1). Where the value of the originating
materials
this
to
subparagraph shall be applied mutatis mutandis;

in the Community or

the materials

established,

needs

used

be

(h) (cid:147)chapters(cid:148) and (cid:147)headings(cid:148) mean the chapters and the
headings (four-digit codes) used in the nomenclature
which makes up the Harmonised System;

(i)

(j)

(cid:147)classified(cid:148) refers to the classification of a product or
material under a particular heading;

(cid:147)consignment(cid:148) means products which are either sent
simultaneously from one exporter to one consignee or
covered by a single transport document covering their
shipment from the exporter to the consignee or, in the
absence of such document, by a single invoice.

S e c t i o n 1

Generalised system of preferences

S u b s e c t i o n 1

products originating in developing countries (hereinafter
following
(cid:147)beneficiary countries(cid:148)),
referred to as
products shall be considered as originating in a beneficiary
country:

the

(a) products wholly obtained in that country within the

meaning of Article 68;

(b) products obtained in that country in the manufacture
of which products other than those referred to in (a)
are used, provided that
said products have
undergone sufficient working or processing within the
meaning of Article 69.

the

2.
For the purposes of this section, products originating
in the Community, within the meaning of paragraph 3,
which are subject in a beneficiary country to working or
processing going beyond that described in Article 70 shall
be considered as originating in that beneficiary country.

Paragraph 1 shall apply mutatis mutandis in order to
the products obtained in the

3.
establish the origin of
Community.

and

Switzerland

In so far

as Norway

4.
grant
generalised tariff preferences to products originating in the
beneficiary countries referred to in paragraph 1 and apply
a definition of the concept of origin corresponding to that
set out
section, products originating in the
Community, Norway or Switzerland which are subject in a
beneficiary country to working or processing going beyond
that described in Article 70 shall be considered as
originating in that beneficiary country.

in this

The provisions of the first subparagraph shall apply only
to products originating in the Community, Norway or
Switzerland (according to the rules of origin relative to the
tariff preferences in question) which are exported direct to
the beneficiary country.

The provisions of the first subparagraph shall not apply to
products
the
Harmonised System.

falling within Chapters 1 to 24 of

The Commission shall publish in the Official Journal of the
European Communities (C series) the date from which the
provisions laid down in the first and second subparagraphs
shall apply.

The provisions of paragraph 4 shall apply on
by

5.
condition that Norway
reciprocity, the same treatment to Community products.

Switzerland

grant,

and

Definition of the concept of originating products

Article 68

Article 67

For

1.
concerning
generalised tariff preferences granted by the Community to

the purposes of

the provisions

The following shall be considered as wholly obtained

1.
in a beneficiary country or in the Community:

(a) mineral products extracted from its soil or from its

seabed;

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(b) vegetable products harvested there;

(c)

live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted

there;

(f) products of sea fishing and other products taken from

the sea outside its territorial waters by its vessels;

(g) products made on board its factory ships exclusively

from the products referred to in (f);

(cid:151) of which the master and officers are nationals of the

beneficiary country or of the Member States, and

(cid:151) of which at least 75 % of the crew are nationals of the

beneficiary country or of the Member States.

3.
The terms (cid:147)beneficiary country(cid:148) and (cid:147)Community(cid:148)
shall also cover the territorial waters of that country or of
the Member States.

4.
Vessels operating on the high seas, including factory
ships on which the fish caught is worked or processed,
shall be considered as part of
the
beneficiary country or of the Member State to which they
belong, provided that they satisfy the conditions set out in
paragraph 2.

the territory of

(h) used articles collected there fit only for the recovery of

raw materials;

Article 69

(i) waste

and

scrap

resulting

from manufacturing

operations conducted there;

(j) products extracted from the seabed or below the
seabed which is situated outside its territorial waters
but where it has exclusive exploitation rights;

(k) goods produced there
specified in (a) to (j).

exclusively

from products

2.
in
The terms (cid:147)its vessels(cid:148) and (cid:147)its factory ships(cid:148)
paragraph 1(f) and (g) shall apply only to vessels and
factory ships:

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.

If a product which has acquired originating status by
fulfilling the conditions set out in the list is used in the
manufacture of another product, the conditions applicable
to the product in which it is incorporated shall not apply
to it, and no account shall be taken of the non-originating
materials which may have been used in its manufacture.

(cid:151) which are registered or recorded in the beneficiary

country or in a Member State,

Article 70

(cid:151) which sail under the flag of a beneficiary country or of

a Member State,

(cid:151) which are at least 50 % owned by nationals of the
beneficiary country or of Member States or by a
company having its head office in that country or in
one of those Member States, of which the manager or
managers, Chairman of the Board of Directors or of
the
the Supervisory Board, and the majority of
that
are nationals of
members of
beneficiary country or of the Member States and of
which, in addition, in the case of companies, at least
half the capital belongs to that beneficiary country or
to the Member States or to public bodies or nationals
of that beneficiary country or of the Member States,

such boards

1. Without prejudice to paragraph 2,
the following
operations shall be considered as insufficient working or
processing to confer the status of originating products,
whether or not the requirements of Article 69 are satisfied:

condition

(a) operations to ensure the preservation of products in
good
storage
(ventilation, spreading out, drying, chilling, placing in
salt,
solutions,
sulphur dioxide or other aqueous
removal of damaged parts, and like operations),

transport

during

and

(b) simple operations consisting of removal of dust, sifting
or screening, sorting, classifying, matching (including
the making-up of sets of articles), washing, painting,
cutting up;

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(c)

(i) changes of packing and breaking-up and assembly

of packages,

(ii) simple placing in bottles, flasks, bags, cases, boxes,
fixing on cards or boards, etc., and all other simple
packaging operations;

(d) affixing marks,

labels and other like distinguishing

signs on products or their packaging;

(e) simple mixing of products, whether or not of different
kinds, where one or more components of the mixture
do not meet the conditions laid down in this section to
enable them to be considered as originating in a
beneficiary country or in the Community;

(f)

simple assembly of parts to constitute a complete
product;

(g) a combination of

two or more of

the operations

specified in (a) to (f);

(h) slaughter of animals.

2.
All the operations carried out in either a beneficiary
country or the Community on a given product shall be
the
considered
working or processing undergone by that product is to be
regarded as insufficient within the meaning of paragraph 1.

together when determining whether

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.

Accordingly, it follows that:

(a) 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;

(b) 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.

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

included with the product

Article 71

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 10 % of the ex-works price of the
product.

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

Paragraph 1 shall not apply to products falling within

2.
Chapters 50 to 63 of the Harmonised System.

Article 72

for

By way of derogation from Article 67,

the
1.
purposes of determining whether a product manufactured
in a beneficiary country which is a member of a regional
group originates therein with the meaning of that Article,
products originating in any of
that
regional group and used in further manufacture in another
country of the group shall be treated as if they originated
in
(regional
the
cumulation).

further manufacture

the countries of

country

of

The country of origin of the final product shall be

2.
determined in accordance with Article 72a.

3.
Regional cumulation shall apply to four separate
regional groups of beneficiary countries benefiting from
the generalised system of preferences:

(a)

the Association of South-East Asian Nations (ASEAN)
(Brunei-Darussalam, Cambodia (1),
Laos,
Malaysia, Philippines, Singapore, Thailand, Vietnam);

Indonesia,

(b) the Central American Common Market (CACM) (Costa
Rica, Honduras, Guatemala, Nicaragua, Panama (2), El
Salvador);

(c)

the Andean Community (Bolivia, Colombia, Ecuador,
Peru, Venezuela);

(d) the South Asian Association for Regional Cooperation
(SAARC) (Bangladesh, Bhutan, India, Maldives, Nepal,
Pakistan, Sri Lanka) (3).

4.
The expression (cid:147)regional group(cid:148) shall be taken to
mean the ASEAN, the CACM, the Andean Community or
the SAARC, as the case may be.

(1) With entry into force on 1.9.1999.
(2) With entry into force on 1.7.2000.
(3) The Commission shall publish, in the Official Journal of the European
Communities (C series) the date on which these countries fulfilled
the obligations laid down in Article 72b.

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Article 72a

Article 72b

1. When goods originating in a country which is a
member of a regional group are worked or processed in
another country of the same regional group, they shall
have the origin of the country of the regional group where
the last working or processing was carried out, provided
that:

(a)

the value added there, as defined in paragraph 3,
is
greater than the highest customs value of the products
used originating in any one of the other countries of
the regional group, and

(b) the working or processing carried out there exceeds
that set out in Article 70 and, in the case of textile
products, also those operations referred to at Annex
16.

in paragraph 1(a)
2. When the conditions of original
and (b) are not satisfied, the products shall have the origin
of the country of the regional group which accounts for
the highest customs value of
the originating products
coming from other countries of the regional group.

1.

Articles 72 and 72a shall apply only where:

(a)

the rules regulating trade in the context of regional
cumulation, as between the countries of the regional
group, are identical to those laid down in this section:

(b) each country of the regional group has undertaken to
comply or ensure compliance with the terms of this
section and to provide the administrative cooperation
necessary both to the Community and to the other
countries of the regional group in order to ensure the
correct issue of certificates of origin Form A and the
verification of certificates of origin Form A and invoice
declarations.

undertaking

This
Commission through the Secretariat of
group.

shall

be

transmitted

to
the
the regional

The Secretariats are as follows:

(cid:151) the ASEAN General Secretariat,

(cid:151) Secretar(cid:237)a

de

Integraci(cid:243)n

Econ(cid:243)mica

Centroamericana (SIECA),

(cid:151) the Junta del Acuerdo de Cartagena,

3.
(cid:147)Value added(cid:148) means the ex-works price minus the
customs value of each of the products incorporated which
originated in another country of the regional group.

(cid:151) the SAARC Secretariat,

as the case may be.

Proof of

4.
the originating status of goods exported
from a country of a regional group to another country of
the same group to be used in further working or
processing, or to be re-exported where no further working
or processing takes place,
shall be established by a
certificate of origin Form A issued in the first country.

5.
Proof of the originating status, acquired or retained
under the terms of Article 72, this Article and Article 72b,
of goods exported from a country of a regional group to
the Community, shall be established by a certificate of
origin Form A issued or an invoice declaration made out
in that country on the basis of a certificate of origin Form
A issued according to the provisions of paragraph 4.

6.
The country of origin shall be marked in box 12 of
the certificate of origin Form A or on the invoice
declaration, that country being:

(cid:151) in the case of products exported without

further
working or processing according to paragraph 4, the
country of manufacture;

(cid:151) in the case of products exported after further working
or processing, the country of origin as determined in
accordance with paragraph 1.

The Commission shall

2.
inform the Member States
when the conditions set out in paragraph 1 have been
satisfied, in the case of each regional group.

not

shall

Article 78(1)(b)

3.
products
originating in any of the countries of the regional group
when they pass through the territory of any of the other
countries of the regional group, whether or not further
working or processing take place there.

apply

to

Article 73

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

Article 74

the Harmonised
Sets, as defined in general rule 3 of
the
System, shall be regarded as originating when all
component
products.
are
Nevertheless, when a set is composed of originating and
the set as a whole shall be
non-originating products,
the
regarded as originating, provided that

the value of

originating

products

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

(cid:151) description of the finished product,

Article 75

(cid:151) nature and quantity of materials originating in a third

country,

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

(cid:151) manufacturing process,

(cid:151) value added,

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(cid:151) the number of employees in the enterprise concerned,

(cid:151) the

anticipated

volume of

the

exports

to the

Community,

(cid:151) other possible sources of supply for raw materials,

(cid:151) reasons for the duration requested,

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

(cid:151) other observations.

Article 76

creation of new industries

Derogations from the provisions of this section may
1.
the least-developed beneficiary
be made in favour of
countries benefiting from the generalised system of
preferences when the development of existing industries or
the
them. The
least-developed beneficiary countries are listed in the
Council Regulations and the ECSC Decision concerning the
this
application of generalised tariff preferences. For
purpose,
to the
the country concerned shall
Community a request for a derogation together with the
reasons for the request in accordance with paragraph 3.

justifies

submit

4.
The Commission shall present the derogation-request
to the Committee. It shall be decided on according to the
procedure laid down in Article 249 of the Code.

5. Where use is made of a derogation, the following
phrase must appear in box 4 of the certificate of origin
Form A, or on the invoice declaration laid down in Article
89:

(cid:147)Derogation (cid:150) Regulation (EC) No (cid:133)/(cid:133)(cid:148).

The provisions of paragraphs 1 to 5 shall apply to

6.
any prolongations.

The examination of requests shall, in particular, take

2.
into account:

Article 77

(a) cases where the application of existing rules of origin
would affect significantly the ability of an existing
industry in the country concerned to continue its
exports to the Community, with particular reference to
cases where this could lead to business closures;

(b) specific cases where it can be clearly demonstrated that
significant investment in an industry could be deterred
by the rules of origin and where a derogation
encouraging
investment
programme would enable the rules to be satisfied by
stages;

implementation

the

of

(c)

the economic and social impact of the decision to be
taken especially in respect of employment
in the
beneficiary countries and the Community.

section for acquiring
The conditions
originating status must continue to be fulfilled at all times
in the beneficiary country or in the Community.

set out

in this

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

(cid:151) the products returned are the same as those which

were exported, and

(cid:151) they have not undergone any operations beyond that
necessary to preserve them in good condition while in
that country or while being exported.

Article 78

3.
In order to facilitate the examination of requests for
derogation, the country making the request shall furnish in
support of
the fullest possible information,
covering in particular the points listed below:

its request

1.
The following shall be considered as transported
direct from the beneficiary country to the Community or
from the Community to the beneficiary country:

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(a) products

transported without passing through the
territory of any other country, except in the case of the
territory of another country of
the same regional
group where Article 72 is applied;

(b) products

single

constituting

consignment
one
transported through the territory of countries other
than the beneficiary country or the Community, with,
should the occasion arise, trans-shipment or temporary
the
warehousing in those countries, provided that
products remain under the surveillance of the customs
authorities in the country of transit or of warehousing
and do not undergo operations other than unloading,
reloading or any operation designed to preserve them
in good condition;

to the Community or

(c) products transported through the territory of Norway
or Switzerland and subsequently re-exported in full or
to the beneficiary
in part
country, provided that the products remain under the
surveillance of the customs authorities of the country
transit or of warehousing and do not undergo
of
reloading or any
operations other
them in good
operation designed
condition;

than unloading,
to preserve

(d) products which are transported by pipeline without
interruption across a territory other than that of the
exporting beneficiary country or of the Community.

2.
Evidence that the conditions specified in paragraph
1(b) and (c) have been fulfilled shall be supplied to the
competent customs authorities by the production of:

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

(b) a certificate issued by the customs authorities of the

country of transit:

(cid:151) giving an exact description of the products,

(cid:151) stating the dates of unloading and reloading of the
products and, where applicable, the names of the
ships, or the other means of transport used, and

(cid:151) certifying the conditions under which the products

remained in the country of transit;

this

requirements of
them to be
recognised as originating in the beneficiary country and
provided that
the
competent Community customs authorities that:

shown to the satisfaction of

section entitling

is

it

(a) an exporter has consigned these products from the
beneficiary country directly to the country in which
the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of

by that exporter to a person in the Community;

(c)

the
the products have
exhibition or immediately thereafter to the Community
in the state in which they were sent for exhibition;

been consigned

during

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

2.
A certificate of origin Form A shall be submitted to
the Community customs authorities in the normal manner.
The name and address of the exhibition must be indicated
thereon. Where
documentary
evidence of the nature of the products and the conditions
under which they have been exhibited may be required.

necessary,

additional

Paragraph 1 shall apply to any trade,

industrial,
3.
agricultural or crafts exhibition, fair or similar public show
or display which is not organized for private purposes in
shops or business premises with a view to the sale of
foreign products, and during which the products remain
under customs control.

S u b s e c t i o n 2

Proof of origin

Article 80

Products originating in the beneficiary country shall benefit
from the tariff references referred to in Article 67, on
submission of either:

(c) or, failing these, any substantiating documents.

(a) a certificate of origin Form A, a specimen of which

appears in Annex 17; or

Article 79

Originating products sent from a beneficiary country
1.
the
for exhibition in another country and sold after
exhibition for
importation into the Community shall
benefit, on importation, from the tariff preferences referred
the
to in Article 67, provided that

the products meet

(b)

in the cases specified in Article 89(1), a declaration, the
text of which appears in Annex 18, given by the
exporter on an invoice, a delivery note or any other
commercial document which describes the products
to enable them to be
concerned in sufficient detail
identified (hereinafter
(cid:147)invoice
the
declaration(cid:148)).

referred to as

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(a) CERTIFICATE OF ORIGIN FORM A

Article 81

Originating products within the meaning of

this
1.
section shall be
eligible, on importation into the
Community, to benefit from the tariff preferences referred
to in Article 67, provided that they have been transported
directly within the meaning of Article 78, on submission
of a certificate of origin Form A, issued by the customs
authorities or by other competent governmental authorities
of the beneficiary country, provided that the latter country:

(cid:151) has communicated to the Commission the information

required by Article 93, and

9.
The date of issue of the certificate of origin Form A
shall be indicated in box 11. The signature to be entered in
that
competent
reserved
governmental authorities issuing the certificate, shall be
handwritten.

box, which

the

for

is

Article 82

the request of

the importer and on the
Where, at
conditions laid down by the customs authorities of the
importing country, dismantled or non-assembled products
within the meaning of general rule 2(a) of the Harmonised
System and falling within Section XVI or XVII or heading
No 7308 or 9406 of the Harmonised System are imported
by instalments, a single proof of origin for such products
shall be
authorities on
importation of the first instalment.

submitted to the

customs

(cid:151) assists

customs
the Community by allowing the
authorities of Member States to verify the authenticity
of the document or the accuracy of the information
regarding the true origin of the products in question.

Article 83

2.
A certificate of origin Form A may be issued only
where it can serve as the documentary evidence required
for the purposes of the tariff preferences referred to in
Article 67.

Since the certificate of origin Form A constitutes the
documentary evidence for the application of provisions
concerning the tariff preferences referred to in Article 67,
it
competent
responsibility
governmental authorities of the exporting country to take
any steps necessary to verify the origin of the products and
to check the other statements on the certificate.

shall

the

the

be

of

3.
A certificate of origin Form A shall be issued only on
written application from the exporter or his authorised
representative.

Article 84

4.
The exporter or his authorised representative shall
submit with his application any appropriate supporting
to be exported
documents proving that
qualify for the issue of a certificate of origin Form A.

the products

5.
The certificate shall be issued by the competent
governmental authorities of the beneficiary country if the
products to be exported can be considered as products
originating in that
country within the meaning of
Subsection 1. The certificate shall be made available to the
exporter as soon as the export has taken place or is
ensured.

in paragraph 5 have been met,

For the purposes of verifying whether the conditions
6.
the competent
set out
governmental authorities shall have the right to call for
any documentary evidence or to carry out any check
which they consider appropriate.

shall be the responsibility of

It

7.
governmental authorities of
ensure
completed.

certificates

that

the competent
the beneficiary country to
duly

applications

are

and

Proofs of origin shall be submitted to the customs
authorities of
importation in
the Member States of
accordance with the procedures laid down in Article 62 of
the Code. The said authorities may require a translation of
a proof of origin and may also require the import
declaration to be accompanied by a statement from the
importer
the
the products meet
that
conditions required for the application of this section.

to the

effect

Article 85

1.
By way of derogation from Article 81(5), a certificate
of origin Form A may exceptionally be issued after
exportation of the products to which it relates, if:

(a)

(b)

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

involuntary

omissions

or

or

it is demonstrated to the satisfaction of the competent
governmental authorities that a certificate of origin
Form A was
accepted at
importation for technical reasons.

issued but was not

8.
The completion of box 2 of the certificate of origin
Form A shall be optional. Box 12 shall be duly completed
by indicating (cid:147)European Community(cid:148) or one of
the
Member States.

The competent governmental authorities may issue a
2.
certificate retrospectively only after verifying that
the
information supplied in the exporter’s application agrees
file and that a
with that

in the corresponding export

L 188/10

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Official Journal of the European Communities

26.7.2000

certificate of origin Form A satisfying the provisions of this
section was not issued when the products in question were
exported.

References the re-exporter’s invoice shall be given in box
10.

Box 4 of certificates of origin Form A issued
(cid:147)Issued

3.
retrospectively must contain the endorsement
retrospectively(cid:148) or (cid:147)DØlivrØ a posteriori(cid:148).

Article 86

In the event of the theft,

1.
loss or destruction of a
certificate of origin Form A, the exporter may apply, to the
competent governmental authorities which issued it, for a
duplicate to be made out on the basis of
the export
documents in their possession. Box 4 of a duplicate Form
A issued in this way must be endorsed with the word
(cid:147)Duplicate(cid:148) or (cid:147)Duplicata(cid:148), together with the date of issue
and the serial number of the original certificate.

For the purposes of Article 90b, the duplicate shall

2.
take effect from the date of the original.

Article 87

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

2.
The replacement certificate issued in application of
the
paragraph 1 or Article 88 shall be regarded as
definitive certificate of origin for the products to which it
refers. The replacement certificate shall be made out on the
basis of a written request by the re-exporter.

3.
The top right-hand box of the replacement certificate
shall indicate the name of the intermediary country where
it is issued.

Box 4 shall contain the words (cid:147)Replacement certificate(cid:148) or
(cid:147)Certificat de replacement(cid:148), as well as the date of issue of
the original certificate of origin and its serial number.

The customs authorities which issued the replacement
certificate shall endorse box 11. The responsibility of the
authorities is confined to the issue of
the replacement
certificate. The particulars
in box 12 concerning the
country of origin and the country of destination shall be
taken from the original certificate. This box shall be signed
by the re-exporter. A re-exporter who signs this box in
good faith shall not be responsible for the accuracy of the
particulars entered on the original certificate.

4.
The customs office which is requested to perform the
operation referred to in paragraph 1 should note on the
original certificate the weights, numbers and nature of the
products
serial
numbers of the corresponding replacement certificate or
certificates. It shall keep the original certificate for at least
three years.

forwarded and indicate

thereon the

A photocopy of

5.
annexed to the replacement certificate.

the original certificate may be

In the case of products which benefit from the tariff
6.
preferences referred to in Article 67, under a derogation
granted in accordance with the provisions of Article 76,
the procedure laid down in this Article shall apply only
when such products are intended for the Community.

Article 88

Originating products within the meaning of this section
shall be eligible on importation into the Community to
benefit from the tariff preferences referred to in Article 67
on production of a replacement certificate of origin Form
A issued by the customs authorities of Norway or
Switzerland on the basis of a certificate of origin Form A
issued by the competent governmental authorities of the
beneficiary country, provided that the conditions laid down
in Article 78 have been satisfied and provided that Norway
or Switzerland assists the Community by allowing its
customs authorities to verify the authenticity and accuracy
of the certificates issued. The verification procedure laid
down in Article 94 shall apply mutatis mutandis. The time
limit laid down in Article 94(3) shall be extended to eight
months.

(b)

INVOICE DECLARATION

The name of the re-exporter shall be given in box 1.

Article 89

The name of the final consignee may be given in box 2.

1.

The invoice declaration may be made out:

All particulars or the re-exported products appearing on
the original certificate shall be transferred to boxes 3 to 9.

(a) by an approved Community exporter within the

meaning of Article 90, or

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Official Journal of the European Communities

L 188/11

(b) by any exporter for any consignment consisting of one
or more packages containing originating products
whose total value does not exceed EUR 6 000, and
provided that the assistance referred to in Article 81(1)
shall apply to this procedure.

and who offers,

meaning of Article 67(2),
to the
the customs authorities, all guarantees
satisfaction of
necessary to verify the originating status of the products as
well as the fulfilment of the other requirements of this
section, to make out invoice declarations,
irrespective of
the value of the products concerned.

2.
the
An invoice declaration may be made out
products concerned can be considered as originating in the
Community or in a beneficiary country, and fulfil the other
requirements of this section.

if

The customs authorities may grant

2.
the status of
approved exporter subject to any conditions which they
consider appropriate.

3.
The exporter making out an invoice declaration shall
be prepared to submit at any time, at the request of the
customs or other competent governmental authorities of
the exporting country, all appropriate documents proving
the originating status of the products concerned as well as
the fulfilment of the other requirements of this section.

3.
The customs authorities shall grant to the approval
exporter a customs authorisation number which shall
appear on the invoice declaration.

The customs authorities shall monitor the use of the

4.
authorisation by the approved exporter.

4.
An invoice declaration shall be made out by the
exporter in either French or English by typing, stamping or
printing on the invoice, the delivery note or any other
commercial document, the declaration, the text of which
appears in Annex 18. If the declaration is handwritten, it
shall be written in ink in printed characters.

Invoice declarations shall bear the original signature
5.
of
the exporter in manuscript. However, an approved
exporter within the meaning of Article 90 shall not be
required to sign such declarations provided that he gives
the customs authorities a written undertaking that he
accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by
him.

6.
In the cases referred to in paragraph 1(b), the use of
an invoice declaration shall be subject to the following
special conditions:

(a) one invoice declaration shall be made out for each

consignment;

(b)

if the goods contained in the consignment have already
been subject to verification in the exporting country by
reference to the definition of (cid:147)originating products(cid:148),
the exporter may refer to this check in the invoice
declaration.

The

customs

5.
authorities may withdraw the
authorisation at any time. They shall do so where the
approved exporter no longer offers the guarantees referred
to in paragraph 1, does not fulfil the conditions referred to
in paragraph 2 or otherwise makes improper use of the
authorisation.

Article 90a

Evidence of

1.
the originating status of Community
products within the meaning of Article 67(2) shall be
furnished by either:

(a)

the production of an EUR.1 movement certificate, a
specimen of which is set out in Annex 21; or

(b) the production of a declaration as referred to in Article

89.

The exporter or his authorised representative shall
2.
enter
(cid:147)Pays
(cid:147)GSP beneficiary countries(cid:148) and (cid:147)EC(cid:148), or
bØnØficiaires du SPG(cid:148) and (cid:147)CE(cid:148), in box 2 of the movement
certificate EUR.1.

3.
The provisions of this section concerning the issue,
use and subsequent verification of certificates of origin
Form A shall apply mutatis mutandis to EUR.1 movement
the provisions
certificates and, with the exception of
concerning their issue, to invoice declarations.

The provisions of the first subparagraph shall not exempt
exporters
formalities
from complying with any other
required under customs or postal regulations.

Article 90b

Article 90

1.
A proof of origin shall be valid for 10 months from
the date of issue in the exporting country, and shall be
submitted within the said period to the customs authorities
of the importing country.

The customs authorities of

the Community may
1.
authorise any exporter, hereinafter
referred to as an
(cid:147)approved exporter(cid:148), who makes frequent shipments of
in the Community within the
products originating

2.
Proofs of origin which are submitted to the customs
authorities of the importing country after the final date for
presentation specified in paragraph 1 may be accepted for

L 188/12

EN

Official Journal of the European Communities

26.7.2000

the purpose of applying the tariff preferences referred to in
Article 67, where the failure to submit these documents by
the final date set is due to exceptional circumstances.

Article 91

In other cases of belated presentation, the customs
3.
authorities of the importing country my accept the proofs
of origin where the products have been submitted before
the said final date.

4.
At the request of the importer and having regard to
the conditions laid down by the customs authorities of the
importing Member State, a single proof of origin may be
submitted to the customs authorities at the importation of
the first consignment when the goods:

1. When Article 67(2), (3) or (4) applies, the competent
governmental authorities of the beneficiary country called
on to issue a certificate of origin Form A for products in
the manufacture of which materials originating in the
Community, Norway or Switzerland are used shall rely on
the EUR.1 movement certificate or, where necessary, the
invoice declaration.

2.
Box 4 of certificates of origin Form A issued in the
cases set out in paragraph 1 shall contain the remark (cid:147)EC
cumulation(cid:148),
(cid:147)Switzerland
cumulation(cid:148), or (cid:147)Cumul CE(cid:148), (cid:147)Cumul NorvŁge(cid:148), (cid:147)Cumul
Suisse(cid:148).

cumulation(cid:148),

(cid:147)Norway

(a) are imported within the framework of frequent and
continuous trade flows of a significant commercial
value;

Article 92

(b) are the subject of the same contract of sale, the parties
of this contract established in the exporting country or
in the Community;

(c) are classified in the same code (eight digits) of the

Combined Nomenclature;

(d) come exclusively from the same exporter, are destined
for the same importer, and are made the subject of
entry formalities at
the same customs office in the
Community.

This procedure shall be applicable for the quantities and a
period determined by the competent customs authorities.
in any circumstances, exceed three
This period cannot,
months.

Article 90c

as

be

shall

admitted

1.
Products sent as small packages from private persons
to private persons or forming part of travellers’ personal
luggage
originating products
benefiting from the tariff preferences referred to in Article
67 without requiring the presentation of a certificate of
origin Form A or an invoice declaration, provided that
such products are not imported by way of trade and have
been declared as meeting the conditions required for the
application of this section and where there is no doubt as
to the veracity of such a declaration.

Imports which are occasional and consist solely of
2.
products for the personal use of the recipients or travellers
or their families shall not be considered as imports by way
of trade if it is evident from the nature and quantity of the
products that no commercial purpose is in view.

Furthermore, the total value of these products shall not
exceed EUR 500 in the case of small packages or EUR
1 200 in the case of products forming part of travellers’
personal luggage.

slight

discrepancies

discovery of

The
between the
statements made in the certificate of origin Form A, in the
EUR.1 movement certificate or in an invoice declaration,
submitted to the
and those made in the documents
customs office for
the
formalities for importing the products shall not ipso facto
render the certificate or declaration null and void if it is
duly established that that document does correspond to the
products submitted.

the purpose of carrying out

Obvious formal errors such as typing errors on a certificate
of origin Form A, an EUR.1 movement certificate or an
invoice declaration should not cause this document to be
rejected if these errors are not such as to create doubts
concerning the correctness of the statements made in that
document.

S u b s e c t i o n 3

Methods of administrative cooperation

Article 93

and

shall

countries

addresses

beneficiary

responsible

the names

inform the
1.
The
Commission of
the
of
governmental authorities situated in their territory which
are empowered to issue certificates of origin Form A,
together with specimen impressions of the stamps used by
the
those authorities, and the names and addresses of
relevant governmental
the
for
authorities
control of the certificates of origin Form A and the invoice
declarations. The stamps shall be valid as from the date of
receipt by the Commission of
specimens. The
Commission shall forward this information to the customs
authorities
these
communications are made within the framework of an
amendment of previous communications, the Commission
shall
those new
instructions given by the
stamps
competent governmental authorities of
the beneficiary
countries. This information is for official use; however,

indicate the date of entry into use of

according to the

States. When

the Member

the

of

26.7.2000

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L 188/13

when goods are to be released for free circulation, the
customs authorities in question may allow the importer or
his duly authorised representative to consult the specimen
impressions of the stamps mentioned in this paragraph.

2.
The Commission shall publish, in the Official Journal
of the European Communities ((cid:147)C(cid:148) series), the date on which
the new beneficiary countries referred to in Article 97 met
the obligations set out in paragraph 1.

The Commission shall

3.
to the beneficiary
countries, specimen impressions of the stamps used by the
customs authorities of the Member States for the issue of
EUR.1 movement certificates.

send,

Article 93a

For the purposes of the provisions concerning the tariff
preferences referred to in Article 67, every beneficiary
country shall comply or ensure compliance with the rules
concerning the origin of the products, the completion and
issue of certificates of origin Form A, the conditions for
the use of
invoice declarations and those concerning
methods of administrative cooperation.

Article 94

1.
Subsequent verifications of certificates of origin Form
A and invoice declarations shall be carried out at random
or whenever the customs authorities in the Community
have reasonable doubts as to the authenticity of such
documents,
the products
concerned or the fulfilment of the other requirements of
this section.

the originating

status of

copy

these

2.
For the purposes of implementing the provisions of
paragraph 1, the customs authorities in the Community
shall return the certificate of origin Form A and the
invoice, if it has been submitted, the invoice declaration, or
a
competent
documents,
of
the
in the exporting beneficiary
governmental authorities
the reasons for the
country giving, where appropriate,
information obtained
enquiry. Any
documents
suggesting that
the information given on the proof of
origin is incorrect shall be forwarded in support of the
request for verification.

and

to

its

out

carried

customs

be
the

shall
to

and
authorities

verification
results
the
communicated
Community within a maximum of six months. The results
shall be such as to establish whether the proof of origin in
question applies to the products actually exported and
whether these products can be considered as products
originating
the
beneficiary
Community.

country

the

or

in

in

in

4.
In the case of certificates of origin Form A issued in
accordance with Article 91, the reply shall include a copy
(copies) of the EUR.1 movement certificate(s) or, where
necessary, of the corresponding invoice declaration(s).

If

in cases of reasonable doubt

5.
there is no reply
within the six months specified in paragraph 3 or if the
reply does not contain sufficient information to determine
the authenticity of the document in question or the real
origin of the products, a second communication shall be
send to the competent authorities.
If after the second
the verification are not
communication the results of
communicated to the requesting authorities within four
months, or if these results do not allow the authenticity of
the document
the
products to be determined, the requesting authorities shall,
except in exceptional circumstances, refuse entitlement to
the tariff preferences.

the real origin of

in question or

the first

subparagraph shall apply
The provisions of
between the countries of the same regional group for the
purposes of the subsequent verification of the certificates
of origin Form A issued in accordance with this section.

this

to indicate

information appears

that
section are being contravened,

6. Where the verification procedure or any other
the
available
provisions of
the
exporting beneficiary country shall, on its own initiative or
at the request of the Community, carry out appropriate
inquiries or arrange for such inquiries to be carried out
prevent
with
such
identify
urgency
the Community may
contraventions. For this purpose,
participate in the inquiries.

and

due

to

For the purposes of the subsequent verification of
7.
certificates of origin Form A, copies of the certificates, as
well as any export documents referring to them, shall be
years
kept
competent
the
governmental authorities of
the exporting beneficiary
country.

three

least

for

by

at

If the said authorities decide to suspend the granting of the
tariff preferences referred to in Article 67 while awaiting
the results of the verification, release of the products shall
be offered to the importer subject to any precautionary
measures judged necessary.

Article 95

3. When an application for subsequent verification has
such
been made

in accordance with paragraph 1,

Article 78(1)(c) and Article 88 shall apply only in so far as
tariff
Norway
products
preferences

context of
certain

in the
them to

and Switzerland,

granted

by

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Official Journal of the European Communities

26.7.2000

originating in developing countries,
similar to those of the Community.

apply provisions

that they were exported from the beneficiary country or
territory on or after the date referred to in Article 93(2).

The Commission shall inform the Member States’ customs
authorities of the adoption by Norway and Switzerland of
such provisions and shall notify them of the date from
which the provisions of Article 78(1)(c) and Article 88,
and the similar provisions adopted by Norway and
Switzerland, are applied.

S e c t i o n 2

Republics of Albania, Bosnia and Herzegovina, and
Croatia; former Yugoslav Republic of Macedonia (for
certain wines), Republic of Slovenia (for certain
wines)

shall apply on condition that

These provisions
the
Community, Norway and Switzerland have concluded an
agreement stating, among other things,
they shall
provide each other with the necessary mutual assistance in
matters of administrative cooperation.

that

S u b s e c t i o n 4

Ceuta and Melilla

Article 96

1.
The term (cid:147)Community(cid:148) used in this section shall not
cover Ceuta and Melilla. The term (cid:147)products originating in
the Community(cid:148) shall not cover products originating in
Ceuta and Melilla.

This

shall

Section

apply mutatis mutandis

2.
in
regarded as
determining whether products may be
originating in the exporting beneficiary country benefiting
from the generalised system of preferences when imported
into Ceuta and Melilla or as originating in Ceuta and
Melilla.

Ceuta and Melilla shall be regarded as a single

3.
territory.

4.
The provisions of this section concerning the issue,
use and subsequent verification of certificates of origin
Form A shall
to products
originating in Ceuta and Melilla.

apply mutatis mutandis

The Spanish customs authorities shall be responsible

5.
for the application of this section in Ceuta and Melilla.

S u b s e c t i o n 5

Final provision

Article 97

When a country or territory is admitted or readmitted as a
beneficiary country in respect of products referred to in
the relevant Council Regulations or the ECSC Decision,
goods originating in that country or territory may benefit
from the generalised system of preferences on condition

S u b s e c t i o n 1

Definition of the concept of originating products

Article 98

1.
For the purposes of the provisions concerning tariff
preferences granted by the Community to certain products
originating in the Republics of Albania, Bosnia and
Herzegovina, and Croatia, in the former Yugoslav Republic
of Macedonia (for certain wines) and in the Republic of
Slovenia (for certain wines)
referred to as
the following products shall be
(cid:147)beneficiary republics(cid:148)),
considered as originating in a beneficiary republic:

(hereinafter

(a) products wholly obtained in that beneficiary republic

with the meaning of Article 99;

(b) products obtained in that beneficiary republic, in the
than those
the said
sufficient working or

manufacture of which products other
referred to in (a) are used, provided that
products have
undergone
processing within the meaning of Article 100.

For the purposes of this section, products originating
2.
in the Community, within the meaning of paragraph 3,
which are subject in a beneficiary republic to working or
processing going beyond that described in Article 101
shall be considered as originating in that beneficiary
republic.

3.
Paragraph 1 shall
establishing the origin of
Community.

apply mutatis mutandis
in
the products obtained in the

Article 99

The following shall be considered as wholly obtained

1.
in a beneficiary republic or in the Community:

(a) mineral products extracted from its solid or from its

seabed;

(b) vegetable products harvested there;

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(c)

live animals born and raised there;

(cid:151) of which at least 75 % of the crew are nationals of the

beneficiary republic or of the Member States.

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted

there;

(f) products of sea-fishing and other products taken from
the sea outside the territorial waters by its vessels;

(g) products made on board its factory ships exclusively

from the products referred to in (f);

(h) used articles collected there, fit only for the recovery of

raw materials;

(i) waste

and

scrap

resulting

from manufacturing

operations conducted there;

(j) products extracted from the seabed or below the
seabed which is situated outside its territorial waters
but where it has exclusive exploitation rights;

(k) goods produced there
specified in (a) to (j).

exclusively

from products

in
The terms (cid:147)its vessels(cid:148) and (cid:147)its factory ships(cid:148)
2.
paragraph 1(f) and (g) shall apply only to vessels and
factory ships:

3.
The terms (cid:147)beneficiary republic(cid:148) and (cid:147)Community(cid:148)
shall also cover the territorial waters of that republic or of
the Member States.

Vessels operating on the high seas, including factory
4.
ships on which the fish caught is worked or processed,
shall be considered as part of
the
beneficiary republic or of the Member State to which they
belong, provided that they satisfy the conditions set out in
paragraph 2.

the territory of

Article 100

For the purposes of Article 98, products which are not
wholly obtained in a beneficiary republic 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.

If a product which has acquired originating status by
fulfilling the conditions set out in the list is used in the
manufacture of another product, the conditions applicable
to the product in which it is incorporated do not apply to
it, and no account shall be taken of the non-originating
materials which may have been used in its manufacture.

(cid:151) which are registered or recorded in the beneficiary

Article 101

republic or in a Member State,

(cid:151) which sail under the flag of a beneficiary republic or of

a Member State,

(cid:151) which are owned to the extent of at least 50 % by
the beneficiary republic or of Member
nationals of
States or by a company with its head office in that
republic or in one of the Member States, of which the
manager or managers, Chairman of
the Board of
Directors or of the Supervisory Board, and the majority
of the members of such boards are nationals of that
beneficiary republic or of the Member States and of
which, in addition, in the case of companies, at least
half the capital belongs to that beneficiary republic or
to the Member States or to public bodies or nationals
of that beneficiary republic or of the Member States,

1. Without prejudice to paragraph 2,
the following
operations shall be considered as insufficient working or
processing to confer the status of originating products,
whether or not
the requirements of Article 100 are
satisfied:

condition

(a) operations to ensure the preservation of products in
good
storage
(ventilation, spreading-out, drying, chilling, placing in
salt,
solutions,
sulphur dioxide or other aqueous
removal of damaged parts, and like operations);

transport

during

and

(b) simple operations consisting of removal of dust, sifting
or screening, sorting, classifying, matching (including
the making-up of sets of articles), washing, painting,
cutting up;

(cid:151) of which the master and officers are nationals of the
beneficiary Republic or of the Member States, and

(c)

(i) changes of packing and breaking-up and assembly

of packages,

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(ii) simple placing in bottles, flasks, bags, cases, boxes,
fixing on cards or boards, etc., and all other simple
packaging operations;

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.

(d) affixing marks,

labels and other like distinguishing

signs on products or their packaging;

(e) simple mixing of products, whether or not of different
kinds, where one or more components of the mixture
do not meet the conditions laid down in this section to
enable them to be considered as originating in a
beneficiary republic or in the Community;

(f)

simple assembly of parts to constitute a complete
product;

(g) a combination of

two or more of

the operations

specified in (a) to (f);

(h) slaughter of animals.

All the operations carried out in either a beneficiary
2.
republic or the Community on a given product shall be
considered
the
working or processing undergone by that product is to be
regarded as insufficient within the meaning of paragraph 1.

together when determining whether

Article 101a

The unit of qualification for the application of the
1.
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.

Accordingly, it follows that:

(a) 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;

(b) 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.

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

included with the product

Article 102

Paragraph 1 shall not apply to products falling within

2.
Chapters 50 to 63 of the Harmonised System.

Article 103

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

Article 104

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

Article 105

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

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

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

Article 106

The conditions
section for acquiring
originating status must continue to be fulfilled at all times
in the beneficiary republic or in the Community.

set out

in this

1.
By way of derogation from the provisions of Article
100, non-originating materials may be used in the
manufacture of a given product, provided that their total
value does not exceed 10 % of the ex-works price of the
product.

If originating products exported from the beneficiary
republic or from the Community to another country are
returned, they shall be considered as non-originating unless
it can be demonstrated to the satisfaction of the competent
authorities that:

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(cid:151) the products returned are the same as those which

Article 108

were exported, and

(cid:151) they have not undergone any operation beyond that
necessary to preserve them in good condition while in
that country or while being exported.

Article 107

importation into the Community,

Originating products, sent from a beneficiary republic
1.
the
for exhibition in another country and sold after
shall
exhibition for
benefit on importation from the tariff preferences referred
to in Article 98, provided that they meet the requirements
of
recognised as
originating in that beneficiary republic and provided that it
is shown to the satisfaction of the competent Community
customs authorities that:

section entitling them to be

this

1.
The following shall be considered as transported
directly from the beneficiary republic to the Community or
from the Community to the beneficiary republic:

(a) an exporter has consigned the products from the
beneficiary republic directly to the country in which
the exhibition is held and has exhibited them there;

(a) products

transported without passing through the

territory of any other country;

(b) the products have been sold or otherwise disposed of

by that exporter to a person in the Community;

(b) products

single

constituting

consignment
one
transported through the territory of countries other
than the beneficiary republic or the Community, with,
should the occasion arise, trans-shipment or temporary
warehousing in those countries, provided that
the
products remain under the surveillance of the customs
authorities in the country of transit or of warehousing
and do not undergo operations other than unloading,
reloading or any operation designed to preserve them
in good condition;

(c) products which are transported by pipeline without
interruption across a territory other than that of the
exporting beneficiary republic or of the Community.

Evidence that

2.
the conditions set out in paragraph
1(b) are fulfilled shall be supplied to the competent
customs authorities by the production of:

(a) a single transport document covering the passage from
the exporting country through the country of transit;
and

(b) a certificate issued by the customs authorities of the

country of transit:

(cid:151) giving an exact description of the products,

(c)

the products have
the
exhibition or immediately thereafter to the Community
in the state in which they were sent for exhibition;

been consigned

during

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

2.
An EUR.1 movement certificate shall be submitted to
the Community customs authorities in the normal manner.
The name and address of the exhibition must be indicated
thereon. Where
documentary
evidence of the nature of the products and the conditions
under which they have been exhibited may be required.

necessary,

additional

Paragraph 1 shall apply to any trade,

3.
industrial,
agricultural or crafts exhibition, fair or similar public show
or display which is not organised for private purposes in
shops or business premises with a view to the sale of
foreign products, and during which the products remain
under customs control.

S u b s e c t i o n 2

Proof of origin

Article 109

(cid:151) stating the dates of unloading and reloading of the
products and, where applicable, the names of the
ships, or the other means of transport used, and

Products originating in the beneficiary republic shall
benefit from the tariff preferences referred to in Article 98,
on submission of either:

(cid:151) certifying the conditions under which the products

remained in the country of transit;

(a) an EUR.1 movement certificate, a specimen of which

appears in Annex 21, or

(c) or, failing these, any substantiating documents.

(b)

in the cases specified in Article 116(1), a declaration,
the text of which appears in Annex 22, given by the

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26.7.2000

exporter on an invoice, a delivery note or any other
commercial document which describes the products
to enable them to be
concerned in sufficient detail
identified (hereinafter
(cid:147)inovice
the
declaration(cid:148)).

referred to as

correctness of the originating status of the products eligible
for preferential treatment and shall undertake to agree to
any inspection of their accounts and to any check by the
said authorities on the
in which the
products were obtained.

circumstances

(a) EUR.1 MOVEMENT CERTIFICATE

Article 110

Originating products within the meaning of

1.
this
eligible, on importation into the
section shall be
Community, to benefit from the tariff preferences referred
to in Article 98, provided they have been transported
directly with the meaning of Article 107, on submission of
an EUR.1 movement certificate issued by the customs or
other competent governmental authorities of Albania,
Bosnia and Herzegovina, Croatia,
the former Yugoslav
Republic of Macedonia or Slovenia, on condition that
those beneficiary republics:

(cid:151) have

communicated

to

the

Commission

the

information required by Article 121, and

(cid:151) assist

the Community by allowing the

customs
authorities of Member States to verify the authenticity
of the document or the accuracy of the information
regarding the true origin of the products in question.

2.
An EUR.1 movement certificate may be issued only
where it can serve as the documentary evidence required
for the purposes of the tariff preferences referred to on
Article 98.

3.
An EUR.1 movement certificate shall be issued only
on written application from the exporter or his authorised
representative. Such application shall be made on a form, a
specimen of which appears in Annex 21, which shall be
completed in accordance with the provisions of
this
subsection.

Applications for EUR.1 movement certificates shall be kept
for at least three years by the competent authorities of the
exporting beneficiary republic or Member State.

4.
The exporter or his authorised representative shall
submit with his application any appropriate supporting
documents proving that
to be exported
qualify for the issue of an EUR.1 movement certificate.

the products

The exporter shall undertake to submit, at the request of
the competent authorities, any supplementary evidence
the purpose of establishing the
they may require for

5.
The EUR.1 movement certificate shall be issued by
the competent governmental authorities of the beneficiary
republics or by the customs authorities of the exporting
the products to be exported can be
Member State,
considered as originating products within the meaning of
this section.

if

for

the

evidence

application

responsibility

Since the EUR.1 movement certificate constitutes the
6.
documentary
the
preferential arrangements set out in Article 98, it shall be
the
governmental
authorities of the beneficiary republic or of the customs
authorities of the exporting Member State to take any steps
necessary to verify the origin of the products and to check
the other statements on the certificate.

competent

the

of

of

in paragraph 5 have been met,

For the purpose of verifying whether the conditions
7.
set out
the competent
governmental authorities of the beneficiary republic or the
customs authorities of the exporting member State shall
have the right to call for any documentary evidence or to
carry out any check which they consider appropriate.

It

shall be the responsibility of

8.
the competent
governmental authorities of the beneficiary republic or of
the customs authorities of the exporting Member State to
ensure that the forms referred to in paragraph 1 are duly
completed.

9.
The date of issue of the EUR.1 movement certificate
shall be indicated in that part of the certificate reserved for
the customs authorities.

10.
An EUR.1 movement certificate shall be issued by
the competent authorities of the beneficiary republic or by
the customs authorities of
the exporting Member State
when the products to which it relates are exported. It shall
be made available to the exporter as soon as the export
has taken place or is ensured.

Article 111

the request of

Where, at
the importer and on the
conditions laid down by the customs authorities of the
importing country, dismantled or non-assembled products
within the meaning of general rule 2(a) of the Harmonised
System and falling within Section XVI or XVII or within
heading No 7308 or 9406 of the Harmonised System are
imported by instalments, a single proof of origin for such
products shall be submitted to the customs authorities on
importation of the first instalment.

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Article 112

Article 114

Proofs of origin shall be submitted to the customs
authorities of
importation in
the Member State of
accordance with the procedures laid down in Article 62 of
the Code. The said authorities may require a translation of
a proof of origin and may also require the import
declaration to be accompanied by a statement from the
importer
the
the products meet
that
conditions required for the application of this section.

to the

effect

Article 113

By way of derogation from Article 110(10), an
1.
EUR.1 movement certificate may exceptionally be issued
after exportation of the products to which it relates if:

(a)

(b)

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

involuntary

omissions

or

or

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

The competent authorities may issue an EUR.1
2.
movement certificate retrospectively only after verifying
that the information supplied in the exporter’s application
agrees with that in the corresponding export file and that
an EUR.1 movement certificate satisfying the provisions of
this section was not issued when the products in question
were exported.

In the event of the theft,

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

The duplicate issued in this way shall be endorsed

2.
with one of the following words:

(cid:151) (cid:147)DUPLICADO(cid:148),

(cid:151) (cid:147)DUPLIKAT(cid:148),

(cid:151) (cid:147)DUPLIKAT(cid:148),

(cid:151) (cid:147)AMSICQAUO(cid:148),

(cid:151) (cid:147)DUPLICATE(cid:148),

(cid:151) (cid:147)DUPLICATA(cid:148),

(cid:151) (cid:147)DUPLICATO(cid:148),

(cid:151) (cid:147)DUPLICAAT(cid:148),

(cid:151) (cid:147)SEGUNDA VIA(cid:148),

(cid:151) (cid:147)KAKSOISKAPPALE(cid:148),

(cid:151) (cid:147)DUPLIKAT(cid:148).

EUR.1 movement certificates issued retrospectively

3.
shall be endorsed with one of the following phrases:

3.
The endorsement referred to in paragraph 2 shall be
inserted in the (cid:147)Remarks(cid:148) box of the EUR.1 movement
certificate.

(cid:151) (cid:147)EXPEDIDO A POSTERIORI(cid:148),

(cid:151) (cid:147)UDSTEDT EFTERF(cid:216)LGENDE(cid:148),

(cid:151) (cid:147)NACHTR˜GLICH AUSGESTELLT(cid:148),

(cid:151) (cid:147)EJDOHEM EJ SXM TRSEQXM(cid:148),

(cid:151) (cid:147)ISSUED RETROSPECTIVELY(cid:148),

(cid:151) (cid:147)D(cid:201)LIVR(cid:201) A POSTERIORI(cid:148),

(cid:151) (cid:147)RILASCIATO A POSTERIORI(cid:148),

(cid:151) (cid:147)AFGEGEVEN A POSTERIORI(cid:148),

(cid:151) (cid:147)EMITIDO A POSTERIORI(cid:148),

(cid:151) (cid:147)ANNETTU J˜LKIK˜TEEN(cid:148),

(cid:151) (cid:147)UTF˜RDAT I EFTERHAND(cid:148).

4.
The duplicate, which shall bear the date of issue of
the original EUR.1 movement certificate, shall take effect
as from that date.

Article 115

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

(b)

INVOICE DECLARATION

Article 116

4.
The endorsement referred to in paragraph 3 shall be
inserted in the (cid:147)Remarks(cid:148) box of the EUR.1 movement
certificate.

1.

The invoice declaration may be made out:

(a) by an approved Community exporter within the

meaning of Article 117, or

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26.7.2000

(b) by any exporter for any consignment consisting of one
or more packages containing originating products
whose total value does not exceed EUR 6 000, and on
condition that
the assistance referred to in Article
110(1) shall apply to this procedure.

2.
the
An invoice declaration may be made out
products concerned can be considered as originating in the
Community or in a beneficiary republic and fulfil the other
requirements of this section.

if

3.
The exporter making out an invoice declaration shall
be prepared to submit at any time, at the request of the
customs or other competent governmental authorities of
the exporting country, all appropriate documents proving
the originating status of the products concerned as well as
the fulfilment of the other requirements of this section.

4.
An invoice declaration shall be made out by the
exporter by typing, stamping or printing on the invoice,
the delivery note or any other commercial document, the
declaration, the text of which appears in Annex 22, using
one of the linguistic versions set out in that Annex and in
accordance with the provisions of the domestic law of the
exporting country. If the declaration is handwritten, it shall
be written in ink, in printed characters.

Invoice declarations shall bear the original signature
5.
of
the exporter in manuscript. However, an approved
exporter within the meaning of Article 117 shall not be
required to sign such declarations provided that he gives
the customs authorities a written undertaking that he
accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by
him.

6.
In the cases referred to in paragraph 1(b), the use of
an invoice declaration shall be subject to the following
special conditions:

(a) an invoice declaration shall be made out

for each

consignment;

(b)

if the goods contained in the consignment have already
been subject to verification in the exporting country by
reference to the definition of (cid:147)originating products(cid:148),
the exporter may refer to this check in the invoice
declaration.

The provisions of the first subparagraph shall not exempt
exporters
formalities
from complying with any other
required under customs or postal regulations.

Article 117

(cid:147)approved exporter(cid:148), who makes frequent shipments of
products originating in the Community within the
meaning of Article 98(2),
to the
satisfaction of
the customs authorities, all guarantees
necessary to verify the originating status of the products as
well as the fulfilment of the other requirements of this
section, to make out invoice declarations,
irrespective of
the value of the products concerned.

and who offers,

The customs authorities may grant

the status of
2.
approved exporter subject to any conditions which they
consider appropriate.

3.
The customs authorities shall assign the approved
exporter a customs authorisation number which shall
appear on the invoice declaration.

The customs authorities shall monitor the use of the

4.
authorisation by the approved exporter.

The

customs

5.
authorities may withdraw the
authorisation at any time. They shall do so where the
approved exporter no longer offers the guarantees referred
to in paragraph 1, does not fulfil the conditions referred to
in paragraph 2, or otherwise makes improper use of the
authorisation.

Article 118

1.
A proof of origin shall be valid for four months from
the date of issue in the exporting country, and shall be
submitted within the said period to the customs authorities
of the importing country.

Proofs of origin which are submitted to the customs
2.
authorities of the importing country after the final date for
presentation specified in paragraph 1 may be accepted for
the purpose of applying the tariff preferences referred to in
Article 98, where the failure to submit these documents by
the final date set is due to exceptional circumstances.

3.
In other cases of belated presentation, the customs
authorities of the importing country may accept the proofs
of origin where the products have been submitted before
the said final date.

4.
At the request of the importer and having regard to
the conditions laid down by the customs authorities of the
importing Member State, a single proof of origin may be
submitted to the customs authorities at the importation of
the first consignment when the goods:

1.
The customs authorities
authorise any exporter, hereinafter

in the Community may
referred to as an

(a) are imported within the framework of frequent and
continuous trade flows of a significant commercial
value;

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(b) are the subject of the same contract of sale, the parties
of this contract established in the exporting country or
in the Community;

S u b s e c t i o n 3

Methods of administrative cooperation

(c) are classified in the same code (eight digits) of the

Combined Nomenclature;

Article 121

(d) come exclusively from the same exporter, are destined
for the same importer, and are made the subject of
entry formalities at
the same customs office in the
Community.

This procedure shall be applicable for the quantities and a
period determined by the competent customs authorities.
This period cannot,
in any circumstances, exceed three
months.

Article 119

as

be

shall

admitted

1.
Products sent as small packages from private person
to private persons or forming part of travellers’ personal
luggage
originating products
benefiting from the tariff preferences referred to in Article
an EUR.1
98 without
movement certificate or an invoice declaration, provided
that such products are not imported by way of trade and
have been declared as meeting the conditions required for
the application of this section, and where there is no doubt
as to the veracity of such a declaration.

submission of

requiring the

and

shall

republics

addresses

beneficiary

responsible

the names

1.
The
inform the
the
Commission of
of
governmental authorities situated in their territory which
are empowered to issue EUR.1 movement certificates,
together with specimen impressions of the stamps used by
those authorities, and the names and addresses of
the
the
for
authorities
relevant governmental
control of the EUR.1 movement certificates and the invoice
declarations. The stamps shall be valid as from the date of
receipt by the Commission of
specimens. The
Commission shall forward this information to the customs
authorities
these
communications are made within the framework of an
amendment of previous communications, the Commission
shall
those new
instructions given by the
stamps
competent governmental authorities of
the beneficiary
republics. This information is for official use; however,
when goods are to be released for free circulation, the
customs authorities in question may allow the importer or
his duly-authorised representative to consult the specimen
impressions of stamps mentioned in this paragraph.

indicate the date of entry into use of

according to the

States. When

the Member

the

of

The Commission shall

to the beneficiary
2.
republics, the specimen impressions of the stamps used by
the customs authorities of the Member States for the issue
of EUR.1 movement certificates.

send,

2.
Imports which are occasional and consist solely of
products for the personal use of the recipients or travellers
or their families shall not be considered as imports by way
of trade if it is evident from the nature and quantity of the
products that no commercial purpose is in view.

Article 122

the total value of

Furthermore,
the products shall not
exceed EUR 500 in the case of small packages or EUR
1 200 in the case of products forming part of traveller’s
personal luggage.

Article 120

slight

discrepancies

discovery of

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

of

Subsequent

verifications

EUR.1 movement
1.
certificates and of invoice declarations shall be carried out
at random or whenever the customs authorities in the
importing Member State or the competent governmental
the beneficiary republics have reasonable
authorities of
the
doubts as to the authenticity of such documents,
originating status of
the
the products concerned or
fulfilment of the other requirements of this section.

the invoice declaration, or a copy of

For the purposes of implementing the provisions of
2.
paragraph 1, the competent authorities in the importing
Member State or beneficiary republic shall return the EUR.
it has been
1 movement certificate and the invoice,
these
submitted,
documents, to the competent authorities in the exporting
beneficiary republic or Member State, giving, where
appropriate, the reasons for the enquiry. Any documents
and information obtained suggesting that the information
given on the proof of origin is incorrect shall be forwarded
in support of the request for verification.

if

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

If the customs authorities in the importing Member State
decide to suspend the granting of the tariff preferences

L 188/22

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Official Journal of the European Communities

26.7.2000

referred to in Article 98 while awaiting the results of the
verification, release of the products shall be offered to the
importer subject
to any precautionary measures judged
necessary.

its

be

out

and

States or

in accordance with paragraph 1,
shall

3. When an application for subsequent verification has
such
been made
verification
results
carried
communicated to the customs authorities of the importing
governmental
Member
authorities of the importing beneficiary republic within a
maximum of six months. The results shall be such as to
establish whether the proof of origin in question applies to
the products actually exported and whether these products
can be considered as originating in the beneficiary republic
or in the Community.

competent

to the

If

in cases of reasonable doubt

to the competent authorities.

there is no reply
4.
within the six months specified in paragraph 3 or if the
reply does not contain sufficient information to determine
the authenticity of the document in question or the real
origin of the products, a second communication shall be
sent
If after the second
communication the results of
the verification are not
communicated to the requesting authorities within four
months, or if these results do not allow the authenticity of
the
the document
products to be determined, the requesting authorities shall,
except in exceptional circumstances, refuse entitlement to
the tariff preferences.

the real origin of

in question or

this

to indicate

information appears

that
section are being contravened,

the verification procedure or any other
5. Where
the
available
provisions of
the
exporting beneficiary republic shall, on its own initiative or
at the request of the Community, carry out appropriate
inquiries or arrange for such inquiries to be carried out
prevent
with
such
identify
urgency
contraventions. For this purpose,
the Community may
participate in the inquiries.

and

due

to

6.
For the purposes of the subsequent verification of
EUR.1 movement certificates, copies of the certificates as
well as any export documents referring to them shall be
years
kept
competent
the
governmental authorities of
the exporting beneficiary
republic or by the customs authorities of the exporting
Member State.

three

least

for

by

at

the Community(cid:148) does not cover products originating in
Ceuta and Melilla.

This

shall

section

apply mutatis mutandis

in
2.
determining whether products may be
regarded as
originating in the exporting beneficiary republics benefiting
from the preferences when imported into Ceuta and Melilla
or as originating in Ceuta and Melilla.

Ceuta and Melilla shall be considered as a single

3.
territory.

The provisions of this section concerning the issue,
4.
use and subsequent verification of EUR.1 movement
certificates
to products
shall
originating in Ceuta and Melilla.

apply mutatis mutandis

The Spanish customs authorities shall be responsible

5.
for the application of this section in Ceuta and Melilla.(cid:146)

In Article 237(1) and (4), the terms (cid:145)C1(cid:146) and (cid:145)C2/CP3(cid:146) are
replaced by (cid:145)CN22(cid:146) and (cid:145)CN23(cid:146) respectively.

In (cid:145)Part I, Customs (cid:151) approved treatment or use, title I,
Release for free circulation(cid:146), Chapter 2 (Articles 291 to
308) is replaced by the following:

6.

7.

(cid:145)CHAPTER 2

End-use

Article 291

This chapter applies where it is provided that goods
1.
released for
free circulation with a favourable tariff
treatment or at a reduced or zero rate of duty on account
customs
subject
their
of
supervision.

end-use

end-use

are

to

2.

For the purposes of this chapter:

(a) (cid:147)single

authorisation(cid:148) means:
involving different customs administrations;

an

authorisation

(b) (cid:147)accounts(cid:148) means:

tax or
other accounting material, or such data held on their
behalf;

the holder’s commercial,

S u b s e c t i o n 4

Ceuta and Melilla

Article 123

1.
The term (cid:147)Community(cid:148) used in this section shall not
cover Ceuta and Melilla. The term (cid:147)products originating in

(c) (cid:147)records(cid:148) means: the data containing all the necessary
information and technical details on whatever medium,
enabling the customs authorities
to supervise and
control operations.

Article 292

The granting of a favourable tariff

1.
in
accordance with Article 21 of the Code shall, where it is

treatment

26.7.2000

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Official Journal of the European Communities

L 188/23

provided that goods are subject
supervisions, be subject to a written authorisation.

to end-use customs

5. Where a single authorisation is applied for, the prior
agreement of the authorities shall be necessary according
to the following procedure.

Where goods are released for free circulation at a reduced
or zero rate of duty on account of their end-use and the
provisions in force require that the goods remain under
customs supervision in accordance with Article 82 of the
Code, a written authorisation for the purposes of end-use
customs supervisions shall be necessary.

2.
Applications shall be made in writing using the
model set out in Annex 67. The customs authorities may
permit renewal or modification to be applied for by simple
written request.

3.
In particular circumstances the customs authorities
may allow the declaration for free circulation in writing or
by means of a data-processing technique using the normal
procedure to constitute an application for authorisation,
provided that:

application shall be
The
authorities designated for the place

submitted to the

customs

(cid:151) where

the

kept
applicant’s main accounts
facilitating audit-based controls, and where at least part
of the operations to be covered by the authorisation
are carried out; or

are

(cid:151) otherwise, where the goods are assigned to the

prescribed end-use.

customs

authorities

These
the
application and the draft authorisation to the other
customs authorities concerned, which shall acknowledge
the date of receipt within 15 days.

communicate

shall

(cid:151) the

application

only

invoices

one

customs

administration,

(cid:151) the

applicant wholly assigns

the goods

to the

prescribed end-use, and

The other customs authorities concerned shall notify any
objections within 30 days of the date on which the draft
authorisation was received. Where objections are notified
within the above period and no agreement is reached, the
to which
application shall be rejected to the extent
objections were raised.

(cid:151) the proper conduct of operations is safeguarded.

4. Where the customs authorities consider any of the
information given in the application inadequate, they may
require additional details from the applicant.

In particular, in cases where an application may be made
by making a customs declaration, the customs authorities
shall require, without prejudice to Article 218, that the
application be accompanied by a document made out by
the declarant containing at least the following information,
unless
is
entered on the customs declaration:

such information is deemed unnecessary or

The customs authorities may issue the authorisation if they
have received no objections to the draft authorisation
within the 30 days.

The customs authorities issuing the authorisation shall
send a copy to all customs authorities concerned.

6. Where the criteria and conditions for the granting of
a single authorisation are generally agreed on between two
or more customs administrations, the said administrations
may also agree to replace prior consultation by simple
notification. Such notification shall always be sufficient
where a single authorisation is renewed or revoked.

(a) name and address of the applicant, the declarant and

the operator;

Article 293

(b) nature of the end-use;

(c)

technical description of the goods, products resulting
from their end-use and means of identifying them;

1.
An authorisation using the model set out in Annex
67 shall be granted to persons established in the customs
territory of the Community, provided that the following
conditions are met:

(d) estimated rate of yield or method by which that rate is

(a)

to be determined;

activities

envisaged are

the
consistent with the
prescribed end-use and with the provisions for the
transfer of goods in accordance with Article 296 and
the proper conduct of operations is ensured;

(e) estimated period for assigning the goods

to their

end-use;

(f)

the place where the goods are put to the end-use.

(b) the applicant offers every guarantee necessary for the
proper conduct of operations to be carried out and will
undertake the obligations:

L 188/24

EN

Official Journal of the European Communities

26.7.2000

(cid:151) to whole or partly assign the goods

to the
prescribed end-use or to transfer them and to
provide evidence of their assignment or transfer in
accordance with the provisions in force,

(j) where applicable, the simplified arrangements for the
second

goods under Article 296(2),

transfer of
subparagraph, and (3);

(cid:151) not to take actions incompatible with the intended

purpose of the prescribed end-use,

(k) where applicable, simplified procedures authorised in

accordance with Article 76 of the Code;

(cid:151) to notify

the
authorisation to the competent customs authorities;

factors which may

affect

all

(c) efficient

customs

supervision is

ensured and the
administrative
taken by the
customs authorities are not disproportionate to the
economic needs involved;

arrangements

to be

(l) methods of communication.

4. Without prejudice to Article 294 the authorisation
shall take effect on the date of issue or at any later date
given in the authorisation.

(d) adequate records are kept and retained;

Article 294

(e) security is provided where the customs authorities

consider this necessary.

For

an application under Article 292(3),

2.
the
authorisation shall be granted to persons established in the
customs territory of the Community by acceptance of the
customs delcaration, under the other conditions set out in
paragraph 1.

The authorisation shall include the following items,

3.
unless such information is deemed unnecessary:

(a)

identification of the authorisation holder;

The customs authorities may issue a retroactive

1.
authorisation.

Without prejudice to paragraphs 2 and 3, a retroactive
authorisation shall take effect on the date the application
was submitted.

If

an

application

2.
an
authorisation for the same kind of operation and goods, an
authorisation may be granted with retroactive effect from
the date the original authorisation expired.

concerns

renewal

of

(b) where necessary Combined Nomenclature or TARIC
code, type and description of the goods and of the
end-use operations and provisions concerning rates of
yield;

In exceptional circumstances, the retroactive effect of
3.
an authorisation may be extended further, but not more
than one year before the date the application was
submitted, provided a proven economic need exists and:

(c) means and methods of identification and of customs

supervision;

(a)

the application is not related to attempted deception or
to obvious negligence;

(d) the period within which the goods have to be assigned

to the prescribed end-use;

(e)

the customs offices where the goods are declared for
free circulation and the offices
to supervise the
arrangements;

(f)

the places where the goods have to be assigned to the
prescribed end-use;

(b) the

accounts

applicant’s

confirm that

the
requirements of the arrangements can be regarded as
having been met and, where appropriate, in order to
avoid substitution the goods can be identified for the
allow the
involved,
period
arrangements to be verified;

such accounts

and

all

(c) all the formalities necessary to regularise the situation
including, where

the goods can be carried out,

of
necessary, the invalidation of the declaration.

(g) the security to be provided, where appropriate;

(h) the period of validity of the authorisation;

Article 295

(i) where applicable,

the possibility of

transfer of

the

goods in accordance with Article 296(1);

The expiry of an authorisation shall not affect goods which
were in free circulation by virtue of
that authorisation
before it expired.

26.7.2000

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Official Journal of the European Communities

L 188/25

Article 296

The

1.
transfer of goods between different places
designated in the same authorisation may be undertaken
without any customs formalities.

2. Where a transfer of goods is carried out between two
established in different Member
authorisation holders
States and the customs authorities concerned have not
agreed simplified procedures in accordance with paragraph
3, the T5 control copy provided for in Annex 63 shall be
used in accordance with the following procedure:

(a)

the transferor shall complete the T5 control copy in
triplicate (one original and two copies). The copies
shall be numbered in an appropriate manner;

(b) the T5 control copy shall include:

(cid:151) in box A ((cid:147)Office of departure(cid:148)), the address of the
the

specified

office

in

competent
transferor’s authorisation,

customs

(cid:151) in box 2, the name or trading name, full address

and authorisation number of the transferor,

(cid:151) in box 8, the name or trading name, full address

and authorisation number of the transferee,

(cid:151) in the box (cid:147)Important note(cid:148) and in box B the text

shall be crossed out,

(cid:151) in boxes 31 and 33, respectively, the description of
the goods as at the time in transfer, including the
number of items, and the relevant CN code,

(cid:151) EIDIJOR PQOOQIRLOR: ELPOQECLASA CIA SA
OPOIA OI TPOVQEXREIR EJVXQOTMSAI RSOM
EJDOVEA (AQHQO 296 JAMOMIRLOR (EOJ)
aqih. 2454/93)

(cid:151) END-USE: GOODS

FOR WHICH THE
OBLIGATIONS ARE TRANSFERRED TO THE
TRANSFEREE
No
(REGULATION
2454/93, ARTICLE 296)

(EEC)

(cid:151) DESTINATION PARTICULI¨RE: MARCHAN-
DISES POUR LESQUELLES LES OBLIGATIONS
SONT TRANSF(cid:201)R(cid:201)ES AU CESSIONNAIRE
[R¨GLEMENT (CEE) No 2454/93, ARTICLE
296]

(cid:151) DESTINAZIONE PARTICOLARE: MERCI PER
LE QUALI GLI OBBLIGHI SONO TRASFERITI
AL CESSIONARIO (REGOLAMENTO (CEE)
N. 2454/93, ARTICOLO 296)

(cid:151) BIJZONDERE

GOEDEREN
BESTEMMING:
WAARVOOR DE VERPLICHTINGEN AAN DE
OVERNEMER WORDEN OVERGEDRAGEN
(VERORDENING (EEG) Nr. 2454/93, ARTIKEL
296)

(cid:151) DESTINO ESPECIAL: MERCADORIAS RELA-
TIVAMENTE (cid:192)S QUAIS AS OBRIGA˙(cid:213)ES
SˆO TRANSFERIDAS PARA O CESSION`RIO
[REGULAMENTO (CEE) N.o 2454/93, ARTIGO
296.o]

(cid:151) TIETTY K˜YTT(cid:214)TARKOITUS: TAVARAT, JOI-
HIN LIITTYV˜T VELVOITTEET SIIRRET˜˜N
SIIRRONSAAJALLE
N:o
2454/93, 296 ARTIKLA)

(ASETUS

(ETY)

F(cid:214)R

(cid:151) ANV˜NDNING F(cid:214)R S˜RSKILDA ˜NDAM¯L:
VAROR
VILKA SKYLDIGHETERNA
(cid:214)VERF(cid:214)RS TILL DEN MOTTAGANDE PAR-
TEN (ARTIKEL 296 I F(cid:214)RORDNING (EEG)
nr 2454/93)

(cid:151) in box 38, the net mass of the goods,

(cid:151) in box 106:

(cid:151) in box 103, the net quantity of the goods in words

(cid:151) the taxation elements of the import goods,

(cid:151) in box 104, a tick in the box (cid:147)Other (specify)(cid:148), and

in block capitals one of the following:

(cid:151) DESTINO ESPECIAL: MERCANC˝AS RESPECTO
DE LAS CUALES, LAS OBLIGACIONES SE
CEDEN AL CESIONARIO (REGLAMENTO
(CEE) No 2454/93, ART˝CULO 296)

(cid:151) S˘RLIGT ANVENDELSESFORM¯L: VARER,
FOR HVILKE FORPLIGTELSERNE OVERDRA-
GES TIL ERHVERVEREN (FORORDNING (E(cid:216)F)
Nr. 2454/93, ARTIKEL 296)

(cid:151) BESONDERE VERWENDUNG: WAREN MIT
DENEN DIE PFLICHTEN AUF DEN (cid:220)BERNEH-
MER (cid:220)BERTRAGEN WERDEN (ARTIKEL 296
DER VERORDNUNG (EWG) Nr. 2454/93)

(cid:151) the

registered number

the
declaration for release for free circulation and
the name and address of the customs office
where the declaration was made;

date of

and

(c)

the transferor shall send the complete set of T5 control
copies to the transferee;

(d) the

shall

transferee

attach the original of

the
commercial document showing the date of receipt of
the goods to the set of T5 control copies and submit
all documents to the customs office determined in his
authorisation. He shall also immediately notify this
customs office of any excess, shortfall, substitution or
other irregularity;

L 188/26

EN

Official Journal of the European Communities

26.7.2000

(e)

in the

customs office

the
transferee’s
specified
authorisation shall fill in box J, including the date of
in the original T5 after
receipt by the transferee,
having
commercial
verified
documents and date and stamp the original in box J
and the two copies in box E. The customs office shall
retain the second copy in its records and return the
original and the first copy to the transferee;

corresponding

the

The air waybill or equivalent document shall contain

2.
at least the following particulars:

(a)

the name of the consigning airline;

(b) the name of the airport of departure;

(c)

the name of the receiving airline;

(f)

the transferee shall retain the first T5 copy in his
records and forward the original to the transferor;

(d) the name of the airport of destination;

(g) the transferor shall retain the original in his records.

(e)

the description of the materials;

(f)

the number of articles.

The customs authorities concerned may agree simplified
procedures in accordance with the provisions for the use
of the T5 control copy.

The particulars referred to in the first subparagraph may
be given in coded form or by reference to an attached
document.

3. Where the customs authorities concerned consider
that the proper conduct of operations is safeguarded, they
may agree a transfer of goods between two authorisation
holders established in two different Member States to be
made without using the T5 control copy.

a

4. Where
carried out between two
authorisation holders established in the same Member
States, this shall be done in accordance with national rules.

transfer

is

The air waybill or equivalent document must bear on

3.
its face one of the following indications in block capitals:

(cid:151) DESTINO ESPECIAL

(cid:151) S˘RLIGT ANVENDELSESFORM¯L

(cid:151) BESONDERE VERWENDUNG

(cid:151) EIDIJOR PQOOQIRLOR

(cid:151) END-USE

5. With the receipt of the goods the transferee shall
become the holder of obligations under this chapter in
respect of the transferred goods.

(cid:151) DESTINATION PARTICULI¨RE

(cid:151) DESTINAZIONE PARTICOLARE

The

shall
6.
obligations where the following conditions are fulfilled:

discharged

transferor

be

from his

(cid:151) the transferee has received the goods and was informed
that
are
transferred, are subject to end-use customs supervision;

for which the obligations

goods

the

(cid:151) customs control has been taken over by the transferee’s
customs authority; unless otherwise provided by the
customs authorities, this shall be when the transferee
has entered the goods in his records.

Article 297

In the case of

the transfer of materials for

1.
the
maintenance or repair of aircraft either under the terms of
exchange agreements or for airlines’ own needs, by airlines
engaged in international traffic, an air waybill or equivalent
document may be used instead of the T5 control copy.

(cid:151) BIJZONDERE BESTEMMING

(cid:151) DESTINO ESPECIAL

(cid:151) TIETTY K˜YTT(cid:214)TARKOITUS

(cid:151) ANV˜NDNING F(cid:214)R S˜RSKILDA ˜NDAM¯L

4.
The consigning airline shall retain a copy of the air
waybill or equivalent document as part of its records and
shall, in the manner prescribed by the customs authorities
of the Member State of departure, make a further copy
available to the competent customs office.

The receiving airline shall retain a copy of the air waybill
or equivalent document as part of its records and shall, in
the manner prescribed by the customs authorities of the
Member State of destination, make a further copy available
to the competent customs office.

5.
The intact materials and the copies of the air waybill
or equivalent document shall be delivered to the receiving
airline in the places specified by the customs authorities in

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Official Journal of the European Communities

L 188/27

the airline’s Member State residence. The receiving airline
shall enter the materials in its records.

6.
The obligations arising under paragraphs 1 to 5 shall
pass from the consigning airline to the receiving airline at
the time when the intact materials and copies of the air
waybill or equivalent document are delivered to the latter.

(cid:151) ARTIGO 298.o REG.

(CEE) N.o 2454/93 DESTINO
ESPECIAL: MERCADORIAS DESTINADAS (cid:192) EXPOR-
TA˙ˆO (cid:151) APLICA˙ˆO DE RESTITUI˙(cid:213)ES AGR˝CO-
LAS EXCLU˝DA

(cid:151) 298 ART., AS. 2454/93 TIETTY K˜YTT(cid:214)TARKOITUS:
VIET˜VIKSI TARKOITETTUJA TAVAROITA (cid:151) MAA-
TALOUSTUKEA EI SOVELLETA

Article 298

1.
The customs authorities may, subject to conditions
they shall lay down, approve the exportation of the goods
or destruction of the goods.

Single Administrative Document or

2. Where agricultural products are exported, box 44 of
any other
the
document used shall bear one of the following indications
in block capitals:

(cid:151) ARTIKEL 298 I F(cid:214)RORDNING (EEG) nr 2454/93
AVSEENDE
S˜RSKILDA
˜NDAM¯L: VAROR AVSEDDA F(cid:214)R EXPORT (cid:151)
JORDBRUKSBIDRAG EJ TILL˜MPLIGA

ANV˜NDNING

F(cid:214)R

3. Where goods are exported, they shall be considered
as non-Community goods from the time of acceptance of
the export declaration.

In the case of destruction Article 182(5) of the Code

4.
shall apply.

(cid:151) ART˝CULO 298, REGLAMENTO (CEE) No 2454/93,
DESTINO ESPECIAL: MERCANC˝AS DESTINADAS A
LA EXPORTACI(cid:211)N (cid:151) NO SE APLICAN RESTITU-
CIONES AGR˝COLAS

Article 299

(cid:151) ART. 298 I

FORORDNING (E(cid:216)F) Nr. 2454/93
S˘RLIGT ANVENDELSESFORM¯L: VARER BESTEMT
TIL UDF(cid:216)RSEL (cid:151) INGEN RESTITUTION

(cid:151) ARTIKEL 298 DER VERORDNUNG (EWG) Nr.
2454/93 BESONDERE VERWENDUNG: ZUR AUS-
FUHR VORGESEHENE WAREN (cid:151) ANWENDUNG
DER LANDWIRTSCHAFTLICHEN AUSFUHRERSTAT-
TUNGEN AUSGESCHLOSSEN

(cid:151) AQHQO 298 SOT JAM. (CEE) aqih. 2454/93 EIDIJOR
PQOOQIRLOR: ELPOQECLASA PQOOQIFOLEMA CIA
ENACXCG (cid:151) APOJKEIOMSAI
CEXQCIJER
EPIRSQOUER

OI

(cid:151) ARTICLE 298 REGULATION (EEC) No 2454/93
END-USE: GOODS DESTINED FOR EXPORTATION (cid:151)
AGRICULTURAL REFUNDS NOT APPLICABLE

(cid:151) ARTICLE 298, R¨GLEMENT (CEE) No 2454/93 DES-
TINATION PARTICULI¨RE: MARCHANDISES PR(cid:201)-
VUES POUR L’EXPORTATION (cid:151) APPLICATION DES
RESTITUTIONS AGRICOLES EXCLUE

Where the customs authorities agree that the use of the
goods otherwise than as provided for in the authorisation
is justified, such use, other than export or destruction, shall
entail the incurrence of a customs debt. Article 208 of the
Code shall apply mutatis mutandis.

Article 300

1.
The goods referred to in Article 291(1) shall remain
under customs supervision and liable to import duties until
the are:

(a)

first assigned to the prescribed end-use;

(b) exported, destroyed or used otherwise in accordance

with Articles 298 and 299.

However, where the goods are suitable for repeated use
and the customs authorities consider it appropriate in
order to avoid abuse, customs supervision shall continue
for a period not exceeding two years after the date of first
assignment.

(cid:151) ARTICOLO 298 (CEE) No 2454/93 DESTINAZIONE
PARTICOLARE: MERCI PREVISTE PER L’ESPORTA-
ZIONE (cid:151) APPLICAZIONE DELLE RESTITUZIONI
AGRICOLE ESCLUSA

2. Waste and scrap which result from the working or
processing of goods and losses due to natural wastage shall
be considered as goods having been assigned to the
prescribed end-use.

(cid:151) ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJ-
ZONDERE
UITVOER
BESTEMDE GOEDEREN (cid:151) LANDBOUWRESTITUTIES
NIET VAN TOEPASSING

BESTEMMING:

VOOR

For waste

and scrap which result

3.
from the
destruction of goods, customs supervision shall end when
they have been assigned a permitted customs-approved
treatment or use.(cid:146)

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Official Journal of the European Communities

26.7.2000

8.

In Articles 397, 419(4) and 434(6), the words (cid:145)Articles 463
to 470(cid:146) are replaced by the words (cid:145)Article 843(cid:146).

(cid:151) G (cid:221)nodoy ap(cid:252) sgm Joim(cid:252)sgsa tpob(cid:220)kkesai re peqioqirlo(cid:253)y
g re epibaq(cid:253)mreiy ap(cid:252) som jamomirl(cid:252)/sgm odgc(cid:223)a/sgm ap(cid:252)-
uarg aqih. (cid:133)

9. Chapters 11 and 12 of Title II of Part II (Articles 463 to

495) are deleted.

(cid:151) Exit

from the Community subject

to restrictions or

charges under Regulation/Directive/Decision No (cid:133)

10. Article 843 is replaced by the following:

(cid:145)Article 843

This Title lays down the conditions applicable to
1.
goods moving from one point in the customs territory of
the Community to another which temporarily leave that
territory, whether or not crossing the territory of a third
country, whose removal or export
from the customs
territory of the Community is prohibited or is subject to
restrictions, duties or other charges on export by a
Community measure in so far as that measure so provides
and without prejudice to any special provisions which it
may comprise.

These conditions shall not, however, apply:

(cid:151) where, on declaration of the goods for export from the
customs territory of the Community, proof is furnished
to the customs office at which export formalities are
carried out that an administrative measure freeing the
goods from restriction has been taken, that any duties,
taxes or other charges due have been paid or that, in
the circumstances obtaining, the goods may leave the
customs territory of the Community without further
formalities, or

(cid:151) Sortie de la CommunautØ soumise (cid:224) des restrictions ou
(cid:224) des impositions par le rŁglement ou la directive/dØci-
sion no (cid:133)

(cid:151) Uscita dalla Comunit(cid:224) soggetta a restrizioni o ad impo-
sizioni a norma del(la) regolamento/direttiva/decisione
n. (cid:133)

(cid:151) Bij uitgang uit de Gemeenschap zijn de beperkingen of
heffingen van Verordening/Richtlijn/Besluit nr. (cid:133) van
toepassing.

(cid:151) Sa(cid:237)da da Comunidade sujeita a restri(cid:231)ıes ou a imposi-
(cid:231)ıes pelo(a) Regulamento/Directiva/Decisªo n.o (cid:133)

(cid:151) Yhteis(cid:246)st(cid:228) vientiin sovelletaan asetuksen/direktiinvinl./
p(cid:228)(cid:228)t(cid:246)ksen N:o (cid:133) mukaisia rajoituksia tai maksuja

(cid:151) Utf(cid:246)rsel fr(cid:229)n gemenskapen omfattas i enlighet med f(cid:246)r-
ordning/direktiv/beslut (cid:133) av restriktioner eller p(cid:229)lagor

3. Where the goods are:

(a) placed under a customs procedure other than the

Community transit procedure, or

(b) moved without being under a customs procedure.

(cid:151) where the goods are transported by direct

flight
without stopping outside the customs territory of the
Community, or by a regular shipping service within
the meaning of Article 313a.

The T5 control copy shall be made out in accordance with
Articles 912a to 912g. In box 104 of the T5 form a cross
shall be entered in the square (cid:147)Other (specify)(cid:148) and the
phrase stipulated in paragraph 2 added.

the principal

2. Where the goods are placed under a Community
enter on the
transit procedure,
document used for the Community transit declaration,
specifically in box 44 ((cid:147)Additonal
the
Single Administrative Document where that is used, one of
the following phrases:

information(cid:148)) of

shall

(cid:151) Salida de la Comunidad sometida a restricciones o
imposiciones en virtud del (de la) Reglamento/Directi-
va/Decisi(cid:243)n no (cid:133)

(cid:151) Udpassage fra F(cid:230)llesskabet undergivet restriktioner eller
forordning/direktiv/afgłrelse nr.

afgifter i henhold til
(cid:133)

(cid:151) Ausgang aus der Gemeinschaft (cid:151) gem(cid:228)(cid:223) Verordnung/
Richtlinie/Beschlu(cid:223) Nr. (cid:133) Beschr(cid:228)nkungen oder Abga-
ben unterworfen.

In the case of goods falling within point (a) of the first
subparagraph, the T5 control copy shall be made out at
the customs office at which the formalities required for
consignment of the goods are completed. In the case of
goods falling within point (b) of the first subparagraph, the
T5 control copy shall be presented with the goods at the
competent customs office for the place where the goods
leave the customs territory of the Community.

Those offices shall specify the latest date by which the
the customs office of
goods, must be presented at
destination and, where appropriate, shall enter
in the
customs document under cover of which the goods are to
be transported the phrase specified in paragraph 2.

For the purposes of the T5 control copy, the office of
destination shall be either the office of destination for the
customs
first
subparagraph or, where point (b) of the first subparagraph

procedure

under

point

the

(a)

of

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applies, the competent customs office for the place where
the goods are brought back into the customs territory of
the Community.

Paragraph 3 shall also apply to goods moving from
4.
one point in the customs territory of the Community to
another through the territory of one or more of the EFTA
countries
to in Article 309(f) which are
reconsigned from one of those countries.

referred

5.
If the Community measure referred to in paragraph 1
provides for the lodging of a guarantee, that guarantee
shall be lodged in accordance with Article 912b(2).

the goods, on arrival at

the office of
6. Where
destination, either are not
immediately recognised as
having Community status or do not immediately undergo
the customs formalities required for goods brought into
the customs territory of
the office of
destination shall take all the measures prescribed for them.

the Community,

In the circumstances described in paragraph 3, the
7.
office of destination shall return the original of the T5
control copy without delay to the address shown in box B
(cid:147)Return to (cid:133)(cid:148) of
the required
formalities have been completed and annotations made.

the T5 form once all

8. Where the goods are not brought back into the
customs territory of the Community, they shall be deemed
the Community
to have left
irregularly from the Member State where either they were
placed under the procedure referred to in paragraph 2 or
the T5 control copy was made out.(cid:146)

the customs territory of

11. In the first subparagraph of Article 887(3),

the words
(cid:145)Articles 471 to 495(cid:146) are replaced by (cid:145)Articles 912a to
912g(cid:146).

12. The following Part IVa is added after Article 912:

(cid:145)Part IVa

CONTROLS ON THE USE AND/OR DESTINATION OF
GOODS

Article 912a

1.

For purposes of this part:

63 accompanied where appropriate by either one or
more original and copy forms T5 bis corresponding to
the specimen in Annex 64 or one or more original and
copy loading list T5 corresponding to the specimen in
Annex 65. The forms shall be printed and completed
in accordance with the explanatory note in Annex 66
and, where appropriate, any additional instructions laid
down in other Community rules.

2. Where application of Community rules concerning
goods imported into, exported from, or moving within the
customs territory of the Community is subject to proof of
compliance with the conditions prescribed by that measure
for the use and/or destination of the goods, such proof
shall be furnished by production of a T5 control copy,
completed and used in accordance with the provisions of
this part.

All goods entered on a given T5 control copy shall
3.
be loaded on a single means of
transport within the
meaning of the second subparagraph of Article 347(2),
intended for a single consignee and the same use and/or
destination.

competent

allow the

The
form
authorities may
corresponding to the specimen in Annex 65 to be replaced
by T5 loading lists made out by an integrated electronic or
automatic data-processing system or by descriptive lists
drawn up for the purposes of carrying out dispatch/export
formalities which include all the particulars provided for in
the Annex 65 specimen form, provided such lists are
designed and completed in such a way that they can be
used without difficulty by the authorities in question and
offer all the safeguards considered appropriate by those
authorities.

4.
In addition to obligations imposed under specific
rules, any person who signs a T5 control copy shall be
required to put the goods described in that document to
the declared use and/or dispatch the goods to the declared
destination.

That person shall be liable in the event of the misuse by
any person of any T5 control copy which the former has
drawn up.

(a) (cid:147)competent authorities(cid:148) means: the customs authorities
or any other Member State authority responsible for
applying this part;

(b) (cid:147)office(cid:148) means: the customs office or body responsible

at local level for applying this part;

(c) (cid:147)T5 control copy(cid:148) means: a T5 original and copy made
out on forms corresponding to the specimen in Annex

5.
By way of derogation from paragraph 2 and unless
otherwise provided in the Community rules requiring a
control on the use and/or destination of the goods, each
Member State shall have the right to require that the proof
of goods having been assigned to the use
and/or
destination provided for or prescribed shall be furnished in
accordance with a national procedure, provided that the
goods do not leave its territory before they have been
assigned to that use and/or destination.

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Article 912b

1.
A T5 control copy shall be made out in one original
and at least one copy. Each of their forms must bear the
original signature of the person concerned and include all
the particulars regarding the description of goods and any
additional information required by the provisions relating
to the Community rules imposing the control.

The document for the produce shall bear a reference to the
T5 control copy issued. Similarly, box 109 of the T5 form
issued shall contain a reference to the document used for
the procedure.

5. Where the goods are not placed under a customs
procedure,
the T5 control copy shall be issued by the
office where the goods are dispatched.

2. Where the Community rules imposing the control
provide for the lodging of a guarantee, it shall be lodged:

One of the following phrases shall be entered in box 109
of the T5 form:

(cid:151) at the agency designated by those rules or, failing that,
at either the office which issues the T5 control copy or
another office designated for
that purpose by the
Member State to which that office belongs, and

(cid:151) in that manner laid down in those rules or, failing that,

by the authorities of that Member State.

In that case, one of the following phrases shall be entered
in box 106 of the T5 form:

(cid:151) Garant(cid:237)a constituida por un importe de (cid:133) euros

(cid:151) Sikkerhed p(cid:229) (cid:133) EUR

(cid:151) Sicherheit in H(cid:246)he von (cid:133) EURO geleistet

(cid:151) Jasasehe(cid:223)ra ecc(cid:253)grg poro(cid:253) (cid:133) ETQX

(cid:151) Mercanc(cid:237)as no incluidas en un rØgimen aduanero

(cid:151) Ingen forsendelsesprocedure

(cid:151) Nicht in einem Zollverfahren befindliche Waren

(cid:151) Elpoqe(cid:253)lasa ejs(cid:252)y sekxmeiajo(cid:253) jahers(cid:254)soy

(cid:151) Goods not covered by a customs procedure

(cid:151) Marchandises hors rØgime douanier

(cid:151) Merci non vincolate ad un regime doganale

(cid:151) Geen douaneregeling

(cid:151) Mercadorias nªo sujeitas a regime aduaneiro

(cid:151) Tullimenettelyn ulkopuolella olevat tavarat

(cid:151) Guarantee of EUR (cid:133) lodged

(cid:151) Varorna omfattas inte av n(cid:229)got tullf(cid:246)rfarande.

(cid:151) Garantie d’un montant de (cid:133) euros dØposØe

(cid:151) Garanzia dell’importo di (cid:133) EURO depositata

(cid:151) Zekerheid voor (cid:133) euro

(cid:151) Entregue garantia num montante de (cid:133) EURO

(cid:151) Annettu (cid:133) euron suuruinen vakuus

(cid:151) S(cid:228)kerhet st(cid:228)lld till et belopp av (cid:133) euro.

3. Where the Community rules imposing the control
specify a time limit for assigning the goods to a particular
use and/or destination, the statement (cid:147)Time limit of (cid:133)
days for completion(cid:148) in box 104 of the T5 form shall be
completed.

4. Where the goods are moving under a customs
procedure,
the T5 control copy shall be issued by the
customs office where the goods are dispatched.

6.
The T5 control copy shall be endorsed by the office
referred to in paragraphs 4 and 5. Such endorsement shall
comprise the following,
to appear in box A (office of
departure) of those documents:

(a)

(b)

in the case of the T5 form, the name and stamp of the
office, the signature of the competent person, the date
of authentication and a registration number which may
be pre-printed;

in the case of the T5bis form or T5 loading list, the
registration number appearing on the T5 form. That
number shall be inserted either by means of a stamp
incorporating the name of the office or by hand; in the
latter case it shall be accompanied by the official stamp
of the said office.

7.
Unless otherwise provided in the Community rules
requiring a control on the use and/or destination of the
goods, Article 349 shall apply mutatis mutandis. The office
referred to in paragraphs 4 and 5 shall verify the
consignment and shall complete and endorse box D,
(cid:147)Control by office of departure(cid:148), on the front of the T5
form.

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8.
The office referred to in paragraphs 4 and 5 shall
keep a copy of each T5 control copy. The originals of
these documents shall be returned to the person concerned
as soon as all administrative formalities have been carried
out, and boxes A (Office of departure), and B (Return to
(cid:133)) of the T5 form, duly completed.

Articles 353, 354 and 355 shall apply mutatis

9.
mutandis.

Article 912c

The goods and the originals of the T5 control copies

1.
shall be presented at the office of destination.

Unless otherwise provided in the Community rules
requiring a control on the use and/or destination of the
goods, the office of destination may allow the goods to be
delivered direct to the consignee on such conditions as it
shall lay down to enable it to carry out its control on or
after arrival of the goods.

Any person who presents a T5 control copy and the
consignment to which it relates to the office of destination
may, on request, obtain a receipt made out on a form
corresponding to the specimen in Annex 47. The receipt
may not replace the T5 control copy.

2. Where the Community rules require a control on the
exit of
the
Community:

territory of

from the

customs

goods

(cid:151) for goods leaving by sea, the office of destination shall
be the office responsible for the port where the goods
are loaded on the vessel operating a service other than
shipping service within the meaning of
a regular
Article 313a,

the

office

(cid:151) for goods leaving by air, the office of destination shall
international
be
Community airport, within the meaning of Article
190(b), at which the goods are loaded on an aircraft
bound for an airport outside the Community,

responsible

the

for

(cid:151) for goods leaving by any other way or in any other
the office of destination shall be the

circumstances,
office of exit referred to in Article 793(2).

The office of destination shall carry out controls on
3.
the use and/or destination provided for a prescribed.
It
shall register the particulars of the T5 control copy by
keeping a copy of the said document where appropriate,
and the result of the controls which have been carried out.

4.
The office of destination shall return the original of
the T5 control copy to the address shown in box B

((cid:147)Return to (cid:133)(cid:148)) of
formalities have been completed and annotations made.

the T5 form once all

the required

Article 912d

1. Where the issue of the T5 control copy calls for a
the provisions of
guarantee under Article 912b(2),
paragraphs 2 and 3 shall apply:

2. Where quantities of goods have not been assigned to
the prescribed use and/or destination, by the expiry of a
912b(3) where
specified
applicable,
the
take
shall
necessary steps to enable the office referred to in Article
912b(2) to recover, where applicable from the guarantee
lodged, the proportion corresponding to those quantities.

under Article
authorities

limit
competent

time
the

an amount obtained by

However, at the request of the person concerned, those
authorities may decide to collect, where applicable from
the guarantee,
taking the
proportion of the guarantee corresponding to the amount
specified use and/or
of goods not assigned to the
destination by the end of the prescribed time limit, and
multiplying that by the quotient obtained from dividing
the number of days over the time limit required for those
quantities to be assigned their use and/or destination by
the length, in days, of the timelimit.

the person
This paragraph shall not
concerned can show that the goods in question have been
lost through force majeure.

apply where

3.
If, within six months either of the date on which the
T5 control copy was issued or of expiry of the time limit
entered in box 104 of the T5 form under (cid:147)Time limit of
(cid:133), days for completion(cid:148), as the case may be, that copy,
duly endorsed by the office of destination, has not been
received by the return office specified in box B of the
document,
the
necessary steps to require the office referred to in Article
to recover the guarantee provided for in that
912b(2)
Article.

competent

authorities

shall

take

the

This paragraph shall not apply where the delay in
returning the T5 control copy was not attributable to the
person concerned.

The provisions of paragraphs 2 and 3 shall apply
4.
unless otherwise provided in the Community
rules
requiring a control on the use and/or destination of the
goods and,
in any event, without prejudice to the
provisions concerning the customs debt.

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Article 912e

1.
Unless otherwise provided in the Community rules
requiring a control on the use and/or destination of the
goods, the T5 control copy and the consignment which it
the
accompanies may be divided before completion of
procedure for which the form was issued. Consignments
resulting from such division may themselves be further
divided.

2.
The office at which the division takes place shall
issue, in accordance with Article 912b, an extract of the
T5 control copy for each part of the divided consignment.

shall

contain,

inter alia,

Each extract
additional
information shown in boxes 100, 104, 105, 106 and 107
of the initial T5 control copy, and shall state the net mass
and net quantity of
the goods to which that extract
applies. One of the following phrases shall be entered in
box 106 of the T5 form used for each extract:

the

(cid:151) Extracto del ejemplar de control T5 inicial (nœmero de

registro, fecha, oficina y pa(cid:237)s de expedici(cid:243)n): (cid:133)

(cid:151) Udskrift

kontroleksemplar T5
(registreringsnummer, dato, sted og udstedelsesland): (cid:133)

af det oprindelige

(cid:151) Auszug aus dem urspr(cid:252)nglichen Kontrollexemplar T5
(Registriernummer, Datum, ausstellende Stelle und Aus-
stellungsland): (cid:133)

(cid:151) Ap(cid:252)rparla sot aqvijo(cid:253) amsis(cid:253)pot ek(cid:221)cvot S5 (aqihl(cid:252)y
pqxsoj(cid:252)kkot, gleqolgm(cid:223)a, sekxme(cid:223)o jai v(cid:254)qa (cid:221)jdorgy):
(cid:133)

(cid:151) Extract of

the initial T5 control copy (registration

number, date, office and country of issue): (cid:133)

(cid:151) Extrait de l’exemplaire de contr(cid:244)le T5 initial (numØro
d’enregistrement, date, bureau et pays de dØlivrance):
(cid:133)

(cid:151) Estratto dell’esemplare di controllo T5 originale (nu-
mero di registrazione, data, ufficio e paese di emissio-
ne): (cid:133)

(cid:151) Uittreksel van het oorspronkelijke controle-exemplaar
T5 (registratienummer, datum, kantoor en land van
afgifte): (cid:133)

(cid:151) Extracto do exemplar de controlo T5 inicial (nœmero

de registo, data, est(cid:226)ncia e pa(cid:237)s de emissªo): (cid:133)

(cid:151) Ote alun perin annetusta T5(cid:150)valvontakappaleesta (kir-
ja
antamisp(cid:228)iv(cid:228)m(cid:228)(cid:228)r(cid:228),

-toimipaikka

jaamisnumero,
-maa): (cid:133)

(cid:151) Utdrag ur ursprungligt kontrollexemplar T5 (registre-
ringsnummer, datum, utf(cid:228)rdande kontor och land): (cid:133).

Box B (cid:147)Return to (cid:133)(cid:148) of the T5 form shall contain the
information shown in the corresponding box of the initial
T5 form.

One of the following phrases shall be entered in box J
(cid:147)Controls on the use and/or destination(cid:148) of the initial T5
form:

(cid:151) (cid:133) (nœmero) extractos expedidos (cid:151) copias adjuntas

(cid:151) (cid:133) (antal) udstedte udskrifter (cid:151) kopier vedfłjet

(cid:151) (cid:133) (Anzahl) Ausz(cid:252)ge ausgestellt (cid:151) Durchschriften lie-

gen bei

(cid:151) (cid:133) (aqihl(cid:252)y)
ams(cid:223)cqaua

ejdoh(cid:221)msa aporp(cid:220)rlasa (cid:151) rtmgll(cid:221)ma

(cid:151) (cid:133) (number) extracts issued (cid:151) copies attached

(cid:151) (cid:133) (nombre) extraits dØlivrØs (cid:151) copies ci-jointes

(cid:151) (cid:133) (numero) estratti rilasciati (cid:151) copie allegate

(cid:151) (cid:133) (aantal) uittreksels afgegeven (cid:151) kopieºn bijgevoegd

(cid:151) (cid:133) (nœmero) de extractos emitidos (cid:151) c(cid:243)pias juntas

(cid:151) Annettu (cid:133) (lukum(cid:228)(cid:228)r(cid:228)) otetta (cid:151) j(cid:228)ljenn(cid:246)kset liitteen(cid:228)

(cid:151) (cid:133) (antal) utdrag utf(cid:228)rdade (cid:151) kopier bifogas.

The initial T5 control copy shall be returned without delay
to the address shown in box B (cid:147)Return to (cid:133)(cid:148) of the T5
form, accompanied by copies of the extracts issued.

The office where the division takes place shall keep a copy
of the initial T5 control copy and extracts. The originals of
the extract T5 control copies shall accompany each part of
the divided consignment to the corresponding offices of
destination where the provisions referred to in Article
912c shall be applied.

In the case of further division pursuant to paragraph

3.
1, paragraph 2 shall be applied mutatis mutandis.

Article 912f

The T5 control copy may be issued retrospectively

1.
on condition that:

(cid:151) the person concerned is not responsible for the failure
to apply for or to issue that document when the goods
were dispatched or he can furnish proof
the
failure is not due to any deception or obvious
negligence on his part,

that

(cid:151) the person concerned furnishes proof

the T5
control copy relates to goods in respect of which all
the formalities have been completed,

that

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(cid:151) the person concerned produces the documents required

(cid:151) DUPLICAAT

for the issue of the said T5 control copy,

that

the retrospective issue of

(cid:151) it is established to the satisfaction of the competent
authorities
the T5
control copy cannot give rise to the securing of
financial benefits which would not be warranted in the
light of the procedure used, the customs status of the
goods and their use and/or destination.

Where the T5 control copy is issued retrospectively, the T5
form shall contain in red one of the following phrases:

(cid:151) Expedido a posteriori

(cid:151) Udstedt efterfłlgende

(cid:151) nachtr(cid:228)glich ausgestellt

(cid:151) Ejdoh(cid:221)m ej sxm trs(cid:221)qxm

(cid:151) Issued retrospectively

(cid:151) DØlivrØ a posteriori

(cid:151) Rilasciato a posteriori

(cid:151) achteraf afgegeven

(cid:151) Emitido a posteriori

(cid:151) Annettu j(cid:228)lkik(cid:228)teen

(cid:151) Utf(cid:228)rdat i efterhand

and the person concerned shall enter on it the identity of
the means of
transport by which the goods were
dispatched, the date of departure and, if appropriate, the
date on which the goods were produced at the office of
destination.

2.
Duplicates of T5 control copies and extract T5
control copies may be issued by the issuing office at the
request of the person concerned in the event of the loss of
the originals. The duplicate shall bear the stamp of the
office and the signature of the competent official and in
red block letters, one of the following words:

(cid:151) DUPLICADO

(cid:151) DUPLIKAT

(cid:151) DUPLIKAT

(cid:151) AMSICQAUO

(cid:151) DUPLICATE

(cid:151) DUPLICATA

(cid:151) DUPLICATO

(cid:151) SEGUNDA VIA

(cid:151) KAKSOISKAPPALE

(cid:151) DUPLIKAT.

T5

issued

copies

control

retrospectively

3.
and
duplicates may be annotated by the office of destination
only where that office establishes that the goods covered
by the document in question have been assigned to the use
and/or destination provided for or prescribed by the
Community rules.

Article 912g

The competent authorities of each Member State
1.
may, within the scope of their competence, authorise any
person who fulfils the conditions laid down in paragraph 4
and who intends to consign goods in respect of which a
T5 control copy must be made out (hereinafter referred as
(cid:147)the authorised consignor(cid:148) not to present at the office of
departure either the goods concerned or the T5 control
copy covering them.

2. With regard to the T5 control copy used by
authorised consignors, the competent authorities may:

(a) prescribe the use of forms bearing a distinctive mark as

a means of identifying the authorised consignors;

(b) stipulate that box A of the form, (cid:147)Office of departure(cid:148):

(cid:151) be stamped in advance with the stamp of the office
of departure and signed by an official of that office;
or

(cid:151) be stamped by the authorised consignor with a
special approved metal stamp conforming to the
specimen in Annex 62, or

(cid:151) be pre-printed with the imprint of

the special
stamp conforming to the specimen in Annex 62 if
printed by a printer approved for that purpose.
This imprint may also be entered by an integrated
electronic or automatic data-processing system;

(c) authorise the authorised consignor not to sign forms
stamped with the special approved stamp referred to in
Annex 62 which are made out by an integrated
electronic or automatic data-processing system. In this
event,
the
declarant in box 110 of the forms shall contain one of
the following phrases:

the space reserved for the signature of

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(cid:151) Dispensa de la firma, art(cid:237)culo 912 octavo del

(cid:151) Procedimento simplificado, artigo 912.o (cid:151) G do

Reglamento (CEE) no 2454/93

Regulamento (CE) no 2454/93

(cid:151) Underskriftsdispensation, artikel 912g i forordning

(E(cid:216)F) nr. 2454/93

(cid:151) Freistellung von der Unterschriftsleistung, Artikel

912g der Verordnung (EWG) Nr. 2454/93

(cid:151) Apakkac(cid:222) ap(cid:252) sgm tpovq(cid:221)xrg tpocqau(cid:222)y, (cid:220)qhqo

912 f sot jamomirlo(cid:253) (EOJ) aqih. 2454/93

(cid:151) Signature waived (cid:151) Article 912g of Regulation

(EEC) No 2454/93

(cid:151) Dispense de signature, article 912 octies du rŁgle-

ment (CEE) no 2454/93

(cid:151) Dispensa dalla firma, articolo 912 octies del regola-

mento (CEE) n. 2454/93

(cid:151) Vrijstelling van ondertekening (cid:151) artikel 912 octies

van Verordening (EEG) nr. 2454/93

(cid:151) Dispensada a assinatura, artigo 912o (cid:151) G do Regu-

lamento (CE) n. 2454/93

(cid:151) Vapautettu allekirjoituksesta (cid:151) asetuksen (ETY) N:o

2454/93 912g artikla

(cid:151) Befriad fr(cid:229)n underskrift, artikel 912g i f(cid:246)rordning

(EEG) nr 2454/93.

The authorised consignor

3.
control copy, entering the required particulars, including:

shall complete the T5

(cid:151) Yksinkertaistettu menettely (cid:151) asetuksen (ETY) N:o

2454/93 912g artikla

(cid:151) F(cid:246)renklat

f(cid:246)rfarande, artikel 912g i

f(cid:246)rordning

(EEG) nr 2454/93

and, where appropriate, particulars of the period within
the office of
which the goods must be presented at
destination,
and
applied
identification measures
references to the dispatch document.

the

That copy, duly completed and, where appropriate, signed
by the approved consignor, shall be deemed to have been
issued by the office indicated by the stamp referred to in
paragraph 2(b).

After dispatch of the goods, the authorised consignor shall
without delay send the office of departure a copy of the T5
control copy, together with any document on the basis of
which the T5 control copy was drawn up.

4.
The authorisation referred to in paragraph 1 shall be
granted only to persons who frequently consign goods,
whose records enable the competent authorities to check
on their operations and who have not committed serious
or repeated offences against the legislation in force.

(cid:151) in box A ((cid:147)Office of departure(cid:148)) the date on which the
goods were consigned and the number allocated to the
declaration, and

The authorisation shall specify in particular:

(cid:151) in box D ((cid:147)Control by office of departure)(cid:148) of the T5

form one of the endorsements:

(cid:151) the office or offices competent
departure for consignments,

to act as offices of

(cid:151) Procedimiento simplificado, art(cid:237)culo 912 octavo del

Reglamento (CEE) no 2454/93

(cid:151) Forenklet fremgangsm(cid:229)de, artikel 912g i forordning

(E(cid:216)F) nr. 2454/93

(cid:151) Vereinfachtes Verfahren, Artikel 912g der Verord-

nung (EWG) Nr. 2454/93

(cid:151) Apkotrsetl(cid:221)mg diadijar(cid:223)a, (cid:220)qhqo 912 f) sot jamomi-

rlo(cid:253) (EOJ) aqih. 2454/93

(cid:151) Simplified procedure (cid:151) Article 912g of Regulation

(EEC) No 2454/93

(cid:151) ProcØdure simplifiØe, article 912 octies du rŁgle-

ment (CEE) no 2454/93

(cid:151) Procedura semplificata, articolo 912 octies del

regolamento (CEE) n. 2454/93

(cid:151) the period within which, and the procedure by which,
the authorised consignor is to inform the office of
departure of the consignment to be sent, in order that
the office may carry out any controls,
including any
required by Community rules, before the departure of
the goods,

the office of destination;

(cid:151) the period within which the goods must be presented
at
this period shall be
determined according to the conditions of transport or
by Community rules,

(cid:151) the measures to be taken to identify the goods, which
may include the use of special seals approved by the
competent authorities and affixed by the authorised
consignor,

(cid:151) Vereenvoudigde procedure, artikel 912 octies van

(cid:151) the means for providing guarantees where the issue of

Verordening (EEG) nr. 2454/93

the T5 control copy is conditional thereon.

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The authorised consignor shall

5.
take all necessary
measures to ensure the safekeeping of the special stamp or
of the forms bearing the imprint of the stamp of the office
of departure or the imprint of the special stamp.

19. Annex 27 is replaced by Annex V hereto.

20. Annexes 39, 40 and 41 are deleted.

The authorised consignor shall bear all the consequences,
in particular the financial consequences, of any errors,
omissions or other faults in the T5 control copies which
he draws up or in the performance of
the procedures
incumbent on him under the authorisation provided for in
paragraph 1.

stamp,

special

In the event of the misuse by any person of T5 control
copy forms stamped in advance with the stamp of the
office of departure or with the
the
authorised consignor shall be liable, without prejudice to
any criminal proceedings, for the payment of duties and
other charges which have not been paid and for the
repayment of any financial benefits which have been
wrongly obtained following such misuse, unless he can
satisfy the
competent authorities by whom he was
authorised that he took all the measures required to ensure
the safekeeping of
the forms
bearing the imprint of the stamp of the office of departure
or the imprint of the special stamp.(cid:146)

the special stamp or of

13. Annex 1A, as shown in Annex I to this Regulation,

is

inserted.

14. Annexes 2 to 5, 7 and 8 are deleted.

15. Annex 14 is replaced by the text

in Annex II

to this

Regulation.

16. Annex 15 is replaced by the text in Annex III to this

Regulation.

21. In Annex 62, the reference to Article 491 in footnote 1 is

replaced by a reference to Article 912g.

22. The front of copies 1 and 2 of the model in Annex 63 is

replaced by Annex VI hereto.

23. Annex 66 is replaced by Annex VII hereto.

24. Annex 87 is amended in accordance with Annex VIII

hereto.

Article 2

For the purposes of Articles 292(2) and 293(1), Member States
may continue to use their existing arrangements until Annex
67 is replaced.

The forms set out in Article 1, point 22 which were in use
prior to the date of entry into force of this Regulation may
continue to be used until stocks are exhausted and in any case
no later than 31 December 2001, provided that the necessary
editorial changes are made.

Article 3

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

17. Annexes 19 and 20 are deleted.

Points 4 and 14 of Article 1 shall apply from 1 July 2000.

18. Annex 26 is amended in accordance with Annex IV

hereto.

Points 1, 2, 3, 7, 13 and 20 of Article 1 shall apply from
1 January 2001.

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

Done at Brussels, 24 July 2000.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

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ANNEX I

(cid:145)ANNEX IA

APPLICATION FOR BINDING TARIFF INFORMATION (BTI)

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ANNEX II

(cid:145)ANNEX 14

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 and 100.

Note 2:

2.1. The first two columns in the list describe the product obtains. 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 rules is specified in column 3
or 4. Where, in some cases, the entry in the first column is preceded by and (cid:147)ex(cid:148), 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 rules 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 rules is
given in column 4, the rule set out in column 3 has to be applied.

Note 3:

3.1. The provisions of Articles 69 and 100, 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 republic 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 (cid:147)other alloy steel roughly shaped
by forging(cid:148) of the heading No ex 7224.

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

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of
more working or processing also confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain
level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the
use of such material at a later stage is not.

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3.3. Without prejudice to Note 3.2, where a rule states that (cid:147)materials of any heading(cid:148) 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 (cid:147)manufacture from materials of any heading,
including other
materials of heading No (cid:133)(cid:148) 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 materials may be used. It does not require that all be used.

Example:

The rule for fabrics of heading Nos 5208 to 5121 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 than
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 (cid:147)natural fibres(cid:148) 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 which
have been carded, combed or otherwise processed, but not spun.

4.2. The term (cid:147)natural fibres(cid:148) includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003, as well as
wool-fibres and 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.

4.3. The terms (cid:147)textile pulp(cid:148), (cid:147)chemical materials(cid:148) and (cid:147)paper-making materials(cid:148) 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 (cid:147)man-made staple fibres(cid:148) is used in the list to refer to synthetic or artificial filament tow, staple fibres or

waste, of heading Nos 5501 to 5507.

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Note 5:

5.1. Where, for a given product in the list, 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 and 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).

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

from two or more basic textile materials.

The following are the basic textile materials:

(cid:151) silk,

(cid:151) wool,

(cid:151) coarse animal hair,

(cid:151) fine animal hair,

(cid:151) horsehair,

(cid:151) cotton,

(cid:151) paper-making materials and paper,

(cid:151) flax,

(cid:151) true hemp,

(cid:151) jute and other textile bast fibres,

(cid:151) sisal and other textile fibres of the genus Agave,

(cid:151) coconut, abaca, ramie and other vegetable textile fibres,

(cid:151) synthetic man-made filaments,

(cid:151) artificial man-made filaments,

(cid:151) current-conducting filaments,

(cid:151) synthetic man-made staple fibres of polypropylene,

(cid:151) synthetic man-made staple fibres of polyester,

(cid:151) synthetic man-made staple fibres of polyamide,

(cid:151) synthetic man-made staple fibres of polyarcylonitrile,

(cid:151) synthetic man-made staple fibres of polyimide,

(cid:151) synthetic man-made staple fibres of polytetrafluoroethylene,

(cid:151) synthetic man-made staple fibres of polyphenylene sulphide,

(cid:151) synthetic man-made staple fibres of polyvinyl chloride,

(cid:151) other synthetic man-made staple fibres,

(cid:151) artificial man-made staple fibres of viscose,

(cid:151) other artificial man-made staple fibres,

(cid:151) yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

(cid:151) yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

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(cid:151) products of heading of 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,

(cid:151) 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 which 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 a only 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 (cid:147)yarn made of polyurethane segmented with flexible segments of polyether,
whether or not gimped(cid:148), this tolerance is 20 % in respect of this yarn.

5.4.

In the case of products incorporating (cid:147)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(cid:148), 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-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be

taken into account when calculating the value of the non-originating materials incorporated.

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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 (cid:147)specific processes(cid:148)

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 of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation 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 (cid:147)specific processes(cid:148) are the following:

(a) vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process (2);

(c) cracking;

(d)

reforming;

(e) extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(ij)

isomerisation;

(k)

in respect of heavy oils of 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 of heading No 2710 only, deparaffining by a process other than filtering;

(m) in respect of heavy oils of heading No ex 2710 only, treatment with hydrogen, at a pressure of more than 20
bar and a temperature of more than 250(cid:176)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 decolourisation), in order, more
especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(o)

in respect of fuel oils of heading No ex 2710 only, atmospheric distillation, on condition that less than 30 %
of the these products distils, by volume, including losses, at 300(cid:176)C, by the ASTM D 86 method;

in respect of heavy oils other than gas oils and fuel oils of 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
these operations or like
result of mixing products with different sulphur-contents, or any combination of
operations, do not confer origin.(cid:146)

(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
(2) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

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ANNEX III

(cid:145)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

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

All the animals of Chapter 1 used must
be wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

eggs; natural
birds(cid:146)
Dairy produce;
honey; edible products of animal origin,
not
included;
except for:

specified or

elsewhere

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

0403

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

Manufacture in which:

(cid:151) all the materials of Chapter 4 used

must be wholly obtained,

juice (except
those of
(cid:151) any fruit
pineapple,
lime or grapefruit) of
heading No 2009 used must already
be originating,

(cid:151) the

value of

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

ex Chapter 5

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

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

ex 0502

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

Cleaning,
straightening of bristles and hair

disinfecting,

sorting

and

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(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:

(cid:151) all the materials of Chapter 6 used

must be wholly obtained,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

Chapter 7

Edible vegetables and certain roots and
tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus fruits
or melons

Manufacture in which:

(cid:151) all the fruit and nuts used must be

wholly obtained,

(cid:151) the

value of

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

ex Chapter 9

Coffee, tea, matØ and spices; except for:

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

0901

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

Manufacture
heading

from materials of

any

ex 0910

Mixtures of spices

Manufacture
heading

from materials of

any

Chapter 10

Cereals

ex Chapter 11

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

ex 1106

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

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

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

and milling
Drying
vegetables of heading No 0708

of

leguminous

Chapter 12

and

seeds

oleaginous

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

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

L 188/46

EN

Official Journal of the European Communities

26.7.2000

(1)

1301

1302

(2)

(3)

or

(4)

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

and

saps

pectinates

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

and other mucilages

and

(cid:151) Mucilages and thickeners, modified,
derived from vegetable products

Manufacture
mucilages and thickeners

from

non-modified

(cid:151) Other

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

Chapter 14

Vegetable plaiting materials; vegetable
products not
specified or
elsewhere
included

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

ex Chapter 15

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

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

1501

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

(cid:151) Fats from bones or waste

(cid:151) Other

1502

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

(cid:151) Fats from bones or waste

(cid:151) Other

from materials of

any
Manufacture
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

from materials of

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

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

26.7.2000

EN

Official Journal of the European Communities

L 188/47

(1)

1504

(2)

(3)

or

(4)

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

(cid:151) Solid fractions

(cid:151) Other

from materials of

Manufacture
any
heading including other materials of
heading No 1504

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of
heading No 1505

1506

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

(cid:151) Solid fractions

(cid:151) Other

from materials of

Manufacture
any
heading including other materials of
heading No 1506

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

1507 to 1515 Vegetable oils and their fractions:

(cid:151) Soya, ground nut, palm, copra, palm
kernel, babassu,
tung and oiticica
oil, myrtle wax and Japan wax,
fractions of jojoba oil and oils for
technical or
industrial uses other
than the manufacture of foodstuffs
for human consumption

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

(cid:151) Solid fractions, except

for that of

jojoba oil

Manufacture from other materials of
heading Nos 1507 to 1515

(cid:151) Other

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

1516

fractions,

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

partly

Manufacture in which:

(cid:151) all the materials of Chapter 2 used

must be wholly obtained,

(cid:151) all the vegetable materials used must
be wholly
obtained. However,
materials of heading Nos 1507,
1508, 1511 and 1513 may be used

L 188/48

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

1517

edible

mixtures

Margarine;
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:

(cid:151) all the materials of Chapters 2 and 4
used must be wholly obtained,

(cid:151) all the vegetable materials used must
be wholly
obtained. However,
materials of heading Nos 1507,
1508, 1511 and 1513 may be used

Chapter 16

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

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

ex Chapter 17

Sugars and sugar confectionery; except
for:

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

ex 1701

Cane or beet sugar and chemically pure
sucrose, in solid form, containing added
flavouring or colouring matter

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

1702

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

(cid:151) Chemically-pure

maltose

and

fructose

from materials of

Manufacture
any
heading including other materials of
heading No 1702

(cid:151) Other

sugars

in

containing
colouring matter

added

solid
flavouring

form,
or

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

(cid:151) Other

Manufacture in which all the materials
used must already be originating

ex 1703

Molasses resulting from the extraction of
refining of
added
flavouring or colouring matter

containing

sugar,

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

26.7.2000

EN

Official Journal of the European Communities

L 188/49

(1)

1704

(2)

(3)

or

(4)

confectionery

Sugar
chocolate), not containing cocoa

(including white

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) 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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the

value of

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

1901

starch

extract,

Malt extract; food preparations of flour,
meal,
not
or malt
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:

(cid:151) Malt extract

Manufacture from cereals of Chapter 10

(cid:151) Other

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of the materials of each of
Chapters 4 and 17 used does not
exceed 30 % of the ex-works price
of the product

1902

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

lasagne,

(cid:151) Containing 20 % or less by weight
of meat, meat offal, fish, crustaceans
or molluscs

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

L 188/50

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

1902
(cont’d)

1903

1904

1905

(cid:151) Containing more

weight of meat, meat offal,
crustaceans or molluscs

than 20 % by
fish,

and

substitutes

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

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

(except

flour

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

suitable

kind

a

Manufacture in which:

(cid:151) all cereals and derivatives (except
durum wheat and its derivatives)
used must be wholly obtained,

(cid:151) all the materials of Chapters 2 and 3
used must be wholly obtained

from materials of

Manufacture
any
heading except potato starch of heading
No 1108

Manufacture:

(cid:151) from materials not classified within

heading No 1806,

(cid:151) in which all the cereals and flour
(except
its
durum wheat
derivatives, and Zea indurata maize)
used must be wholly obtained (1);

and

(cid:151) 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
heading except those of Chapter 11

any

ex Chapter 20

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

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

ex 2001

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

starch, prepared

of

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

ex 2004 and
ex 2005

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

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

2006

fruit, nuts,

Vegetables,
fruit-peel and
other parts of plants, preserved by sugar
(drained, glacØ 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

26.7.2000

EN

Official Journal of the European Communities

L 188/51

(1)

(2)

(3)

or

(4)

2007

fruit jellies, marmalades,

Jams,
fruit or
nut purØe and fruit or nut pastes, being
cooked preparations, whether or not
containing
other
added
sweetening matter

sugar

or

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the

value of

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

ex 2008

(cid:151) Nuts, not containing added sugar or

spirits

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

(cid:151) Peanut butter; mixtures based on
cereals; palm hearts; maize (corn)

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

(cid:151) Other except

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

2009

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

sugar

or

(cid:151) the

value of

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the

value of

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

ex Chapter 21

Miscellaneous edible preparations; except
for:

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

2101

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

tea or matØ;
roasted

and

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) all the chicory used must be wholly

obtained

L 188/52

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

2103

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

(cid:151) Sauces and preparations

mixed
seasonings

condiments

therefor;
and mixed

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

(cid:151) Mustard

flour

and meal

and

prepared mustard

Manufacture
heading

from materials of

any

ex 2104

Soups
therefor

and broths

and preparations

from materials of

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

2106

Food
preparations
specified or included

not

elsewhere

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of the materials of each of
Chapters 4 and 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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

2202

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

(cid:151) all

the grapes of

any material
derived from grapes used must be
wholly obtained

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the

value of

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

(cid:151) any fruit
pineapple,
juices) must already be originating

juice used (except
and

for
grapefruit

lime

26.7.2000

EN

Official Journal of the European Communities

L 188/53

(1)

(2)

(3)

or

(4)

2207

ethyl

alcohol

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

of

2208

alcohol

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

Manufacture:

(cid:151) from materials not classified within

heading No 2207 or 2208,

(cid:151) 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

Manufacture:

(cid:151) from materials not classified within

heading No 2207 or 2208,

(cid:151) 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
industries;
except for:

and waste
prepared

from the
animal

food
fodder;

Manufacture in which all the 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

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

Residues from the manufacture of starch
from maize
concentrated
(excluding
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

cake

and other

residues
Oil
resulting from the extraction of olive oil,
containing more than 3 % of olive oil

solid

Manufacture in which all the olives used
must be wholly obtained

2309

Preparations of a kind used in animal
feeding

Manufacture in which:

(cid:151) all

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

(cid:151) all the materials of Chapter 3 used

must be wholly obtained

L 188/54

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex Chapter 24

Tobacco
substitutes; except for

and manufactured

tobacco

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

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

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

ex 2504

ex 2515

ex 2516

crystalline

Natural
with
enriched carbon content, purified and
ground

graphite,

Enriching
purifying
crystalline graphite

of
and

the

carbon

grinding

of

content,
crude

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

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

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

slabs

or

of

a

Cutting, by sawing or otherwise, of
stone
a
thickness exceeding 25 cm

already sawn) of

(even if

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

in

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

dead-burned

or

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

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

26.7.2000

EN

Official Journal of the European Communities

L 188/55

(1)

(2)

(3)

or

(4)

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

their

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

ex 2707

of

Oils in which the weight of the aromatic
the
constituents
that
exceeds
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 (cid:176)C
(including mixtures of petroleum spirit
and benzole),
for use as power of
heating fuels

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

or

in which all

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

ex 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

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

or

in which all

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

2711

Petroleum gases
hydrocarbons

and other

gaseous

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

or

in which all

Other operations
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

L 188/56

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

2712

paraffin

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

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

or

in which all

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

2713

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

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

or

in which all

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

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

or

in which all

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

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

or

in which all

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

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

classified within the

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

2714

2715

and

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

asphalt,

on

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

bitumen,

(for

tar

ex Chapter 28

Inorganic
inorganic
metals,
radioactive
except for:

of

chemicals;
compounds

organic
of

or
precious
of
isotopes;

rare-earth metals,

elements or of

26.7.2000

EN

Official Journal of the European Communities

L 188/57

(1)

(2)

(3)

or

(4)

ex 2805

(cid:147)Mischmetall(cid:148)

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

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

classified within the

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) (2)

ex 2902

and

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

(other

or

in which all

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

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

or

in which all

Other operations
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

L 188/58

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 2905

Metal alcoholates of alcohols of
heading and of ethanol

this

2915

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
halogenated,
and
sulphonated,
nitrosated
derivatives

peroxyacids;

nitrated

their

or

ex 2932

(cid:151) Internal

ethers

their
and
sulphonated, nitrated

halogenated,
or nitrosated derivatives

(cid:151) Cyclic

and

acetals

internal
hemiacetals and their halogenated,
sulphonated, nitrated or nitrosated
derivatives

from materials of
any
Manufacture
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
product

the ex-works price of

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

from materials of

Manufacture
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

from materials of

Manufacture
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

Manufacture
heading

from materials of

any

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

2933

Heterocyclic compounds with nitrogen
hetero-atom(s) only

from materials of

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

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

2934

Nucleic
acids
heterocyclic compounds

and their

salts; other

from materials of

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

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

ex Chapter 30

Pharmaceutical products; except for:

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

classified within the

3002

therapeutic,

prophylactic

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

cultures

toxins,

26.7.2000

EN

Official Journal of the European Communities

L 188/59

(2)

(3)

or

(4)

(1)

3002
(cont’d)

for

(cid:151) Products consisting of two or more
constituents which have been mixed
or
together
prophylactic
unmixed
uses
products for these uses, put up in
measured doses or
in forms or
packings for retail sale

therapeutic
or

(cid:151) Other

(cid:151) (cid:151) Human blood

(cid:151) (cid:151) Animal

blood

prepared

for

therapeutic or prophylactic uses

(cid:151) (cid:151) Blood

fractions

other
haemoglobin,

antisera,
globulins and serum globulins

than
blood

(cid:151) (cid:151) Haemoglobin, blood globulins

and serum globulins

(cid:151) (cid:151) Other

3003 and
3004

Medicaments
goods
heading No 3002, 3005 or 3006):

(excluding

of

(cid:151) Obtained from amikacin of heading

No 2941

any
from materials of
Manufacture
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

any
from materials of
Manufacture
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

any
from materials of
Manufacture
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

any
from materials of
Manufacture
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

any
from materials of
Manufacture
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

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

L 188/60

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

3003 and
3004
(cont’d)

(cid:151) Other

Manufacture in which:

(cid:151) 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
taken
used provided their value,
together, does not exceed 20 % of
the ex-works price of the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

ex Chapter 31

Fertilisers; except for:

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

classified within the

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

ex 3105

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

(cid:151) sodium nitrate

(cid:151) calcium cyanamide

(cid:151) potassium sulphate

(cid:151) magnesium potassium sulphate

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:

(cid:151) 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
the
exceed 20 % of
ex-works price of the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

ex Chapter 32

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

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

classified within the

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

26.7.2000

EN

Official Journal of the European Communities

L 188/61

(2)

(3)

or

(4)

(1)

3205

Colour lakes; preparations as specified in
Note 3 to this chapter based on colour
lakes (4)

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

the ex-works price of

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

classified within the

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

ex Chapter 33

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

oils
concretes

(terpeneless
and

Essential
or
not),
including
absolutes;
resinoids;
extracted
oleoresins;
in
concentrates of essential oils in fats,
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

from materials of

Including materials
(cid:147)group(cid:148) (5)

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

of

3301

ex Chapter 34

organic

surface-active

Soap,
agents,
lubricating
preparations,
washing
preparations, artificial waxes, prepared
waxes,
scouring
preparations, candles and similar articles,
modelling pastes,
(cid:147)dental waxes(cid:148) and
dental preparations with a basis of
plaster; except for:

polishing

or

ex 3403

Lubricating preparations containing less
than 70 % by weight of petroleum oils
or
from bituminous
oils
minerals

obtained

3404

Artificial waxes and prepared waxes:

(cid:151) With a basis of paraffin, petroleum
waxes,
from
bituminous minerals, slack wax or
scale wax

obtained

waxes

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

classified within the

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

or

in which all

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

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

classified within the

L 188/62

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

3404
(cont’d)

(cid:151) Other

Manufacture
heading, except:

from materials of

any

(cid:151) hydrogenated

the
oils
character of waxes of heading No
1516,

having

(cid:151) fatty acids not chemically defined or
industrial fatty alcohols having the
character of waxes of heading No
3823,

(cid:151) materials of heading No 3404

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

the ex-works price of

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

classified within the

Albuminoidal
starches; glues; enzymes; except for:

substances;

modified

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

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

ex Chapter 35

3505

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

pregelatinised

or

(cid:151) Starch ethers and esters

Manufacture
heading,
heading No 3505

from materials of
any
including other materials of

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

(cid:151) Other

Manufacture
heading, except
1108

from materials of

any
those of heading No

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
specified or included

not

elsewhere

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

Chapter 36

pyrotechnic

Explosives;
matches;
combustible preparations

pyrophoric

alloys;

products;
certain

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

classified within the

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

26.7.2000

EN

Official Journal of the European Communities

L 188/63

(1)

(2)

(3)

or

(4)

ex Chapter 37

Photographic or cinematographic goods;
except for:

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

classified within the

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

3701

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

(cid:151) Instant

print
photography, in packs

film for

colour

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

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

(cid:151) Other

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

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

3702

3704

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

textiles;

Manufacture in which all 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

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

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

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

ex Chapter 38

Miscellaneous chemical products; except
for:

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

classified within the

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

L 188/64

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 3801

(cid:151) Colloidal graphite in suspension in
graphite;

oil
carbonaceous pastes for electrodes

semi-colloidal

and

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

(cid:151) 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

3810

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

wicks

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

carriers

agents,
the
and

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

leather or

products

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

soldering,

Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations
for
or welding;
brazing
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

26.7.2000

EN

Official Journal of the European Communities

L 188/65

(1)

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

(including gasoline) or

(cid:151) Prepared additives for lubricating oil,
containing petroleum oils or oils
obtained from bituminous minerals

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

(cid:151) Other

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

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

specified

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

Preparations
fire-extinguishers;
extinguishing grenades

and

charges

charged

for
fire-

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

composite

Organic
thinners, not
included; prepared paint or
removers

elsewhere

and
specified or
varnish

solvents

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

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

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

and

brake
liquids
not

fluids
for
containing

other
Hydraulic
hydraulic
prepared
transmission,
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

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

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

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

L 188/66

EN

Official Journal of the European Communities

26.7.2000

(1)

3823

3824

(2)

(3)

or

(4)

Industrial monocarboxylic
acid oils from refining;
alcohols:

fatty acids;
fatty

industrial

(cid:151) Industrial monocarboxylic
acids, acid oils from refining

fatty

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

(cid:151) Industrial fatty alcohols

from materials of

Manufacture
any
heading including other materials of
heading No 3823

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

classified within the

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

chemical

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

chemical or

products),

natural

the

of

(cid:151) The following of this heading:

(cid:151) (cid:151) Prepared binders

foundry
moulds or cores based on natural
resinous products

for

(cid:151) (cid:151) Naphthenic

acids,

their water

insoluble salts and their esters

(cid:151) (cid:151) Sorbitol

other

than

that

of

heading No 2905

(cid:151) (cid:151) Petroleum sulphonates, excluding
petroleum sulphonates of alkali
ammonium or of
metals, of
ethanolamines;
thiophenated
sulphonic acids of oils obtained
from bituminous minerals, and
their salts

(cid:151) (cid:151) Ion exchangers

(cid:151) (cid:151) Getters for vacuum tubes

(cid:151) (cid:151) Alkaline

iron oxide

for

the

purification of gas

(cid:151) (cid:151) Ammoniacal

and
gas
spent oxide produced in coal gas
purification

liquors

(cid:151) (cid:151) Sulphonaphthenic

their
insoluble salts and their

acids,

water
esters

(cid:151) (cid:151) Fusel oil and Dippel’s oil

(cid:151) (cid:151) Mixtures of salts having different

anions

(cid:151) (cid:151) Copying pastes with a basis of
gelatin, whether or not on a
paper or textile backing

26.7.2000

EN

Official Journal of the European Communities

L 188/67

(1)

3824
(cont’d)

(cid:151) Other

(2)

(3)

or

(4)

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

3901 to 3915

Plastics in primary forms, waste, parings
and scrap, of plastic; except for heading
Nos ex 3907 and 3912 for which the
rules are set out below:

homopolymerisation
(cid:151) Addition
single
a
products
monomer
than
99 % by weight to the total polymer
content

in which
contributes more

Manufacture in which:

(cid:151) the value of all the materials used
the

does not
exceed 50 % of
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

(cid:151) the

value of

any materials of
Chapter 39 used does not exceed
20 % of the ex-works price of the
product (6)

(cid:151) 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 (6)

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

ex 3907

(cid:151) Copolymer,

polycarbonate
butadiene-styrene copolymer (ABS)

and

made

from
acrylonitrile-

(cid:151) Polyester

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials
same
heading may be used provided their
value does not exceed 50 % of
the
ex-works price of the product (6)

classified within the

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

and/or manufacture

3912

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

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

3916 to 3921

and

Semi-manufactures
of
plastics; except for heading Nos ex 3916,
ex 3917,
for
which the rules are set out below:

ex 3920 and ex 3921,

articles

(cid:151) Flat products,

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

worked

than

than

cut

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

L 188/68

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

3916 to 3921
(cont’d)

(cid:151) Other:

(cid:151) Addition
homopolymerisation
products
single
a
than
monomer
99 % by weight to the total polymer
content

in which
contributes more

Manufacture in which:

(cid:151) (cid:151)the value of all

not

does
ex-works price of the product;

exceed

the materials used
the
50 % of

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

(cid:151) (cid:151)the value of any materials of Chapter
39 used does not exceed 20 % of the
ex-works price of the product (6)

(cid:151) 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 (6)

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

ex 3916 and
ex 3917

Profile shapes and tubes

Manufacture in which:

(cid:151) the value of all the materials used
the

exceed 50 % of
does not
ex-works price of the product;

(cid:151) the value of any materials classified
within the same heading as
the
product does not exceed 20 % of
the ex-works price of the product

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

ex 3920

(cid:151) 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

(cid:151) 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 transparent
polyester foils with a thickness of less
than 23 micron (7)

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

3922 to 3926 Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

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

26.7.2000

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Official Journal of the European Communities

L 188/69

(1)

(2)

(3)

or

(4)

ex 4001

Laminated slabs of crepe rubber
shoes

for

Lamination of sheets of natural rubber

4005

4012

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

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

except

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

cushion
treads

(cid:151) Retreaded

pneumatic,
cushion tyres, of rubber

solid

or

Retreading of used tyres

(cid:151) Other

Manufacture
heading, except
4011 or 4012

from materials of

any
those of heading No

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides
and
furskins) and leather; except for:

skins

(other

than

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

ex 4102

Raw skins of sheep or lambs, without
wool on

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

4104 to 4107

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

Retanning of pre-tanned leather

or

4109

Patent
leather
leather; metallised leather

and patent

laminated

Chapter 42

goods, handbags

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

and

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

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

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

ex Chapter 43

Furskins and artificial fur; manufactures
thereof; except for:

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

L 188/70

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 4302

Tanned or dressed furskins, assembled:

(cid:151) Plates, crosses and similar forms

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

(cid:151) Other

Manufacture
tanned or dressed furskins

from

non-assembled,

4303

Articles of apparel, clothing accessories
and other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or finger-jointing

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

Splicing,
finger-jointing

planing,

sanding

or

ex 4409

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

edges or

(cid:151) Sanded or finger-jointed

Sanding or finger-jointing

(cid:151) Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings
including
and mouldings,
moulded skirting and other moulded
boards

Beading or moulding

ex 4415

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

Manufacture from boards not cut to size

26.7.2000

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Official Journal of the European Communities

L 188/71

(1)

(2)

(3)

or

(4)

ex 4416

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

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

ex 4418

(cid:151) Builders’
wood

joinery and carpentry of

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

(cid:151) Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for
footwear

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

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading No
4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48

Paper and paperboard; articles of paper
pulp, of paper or of paperboard; except
for:

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

ex 4811

Paper and paperboard, ruled,
squared only

lined or

Manufacture
materials of Chapter 47

from

paper-making

4816

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

Manufacture
materials of Chapter 47

from

paper-making

L 188/72

EN

Official Journal of the European Communities

26.7.2000

(1)

4817

(2)

(3)

or

(4)

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

ex 4818

Toilet paper

Manufacture
materials of Chapter 47

from

paper-making

ex 4819

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

containers,

of

ex 4820

Letter pads

ex 4823

paper,

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

paperboard,

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
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
materials of Chapter 47

from

paper-making

ex Chapter 49

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

and

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

4909

bearing

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

personal

4910

Calendars of any kind, printed, including
calendar blocks;

(cid:151) Calendars of the (cid:147)perpetual(cid:148) type or
with replaceable blocks mounted on
bases
or
paperboard

paper

other

than

from materials

Manufacture
not
classified within heading No 4909 or
4911

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product;

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

26.7.2000

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Official Journal of the European Communities

L 188/73

(1)

4910
(cont’d)

(cid:151) Other

(2)

(3)

or

(4)

Manufacture
classified in heading No 4909 or 4911

from materials

not

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to
ex 5006

Silk yarn and yarn spun from silk waste Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) other natural

fibres not carded or
combed or otherwise prepared for
spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5007

Woven fabrics of silk or of silk waste:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

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

processing,

decatising,

L 188/74

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex Chapter 51

fine or

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

coarse

5106 to 5110

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

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

Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) natural fibres not carded or combed

or otherwise prepared for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5111 to 5113 Woven fabrics of wool, of fine or coarse

animal hair or of horsehair:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

ex Chapter 52

Cotton; except for:

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

26.7.2000

EN

Official Journal of the European Communities

L 188/75

(1)

(2)

(3)

or

(4)

5204 to 5207

Yarn and thread of cotton

Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) natural fibres not carded or combed

or otherwise prepared for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5208 to 5212 Other fabrics of cotton:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

ex Chapter 53

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

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

L 188/76

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

5306 to 5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) natural fibres not carded or combed

or otherwise prepared for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5309 to 5311 Woven fabrics of other vegetable textile

fibres; woven fabrics of paper yarn:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,
decatising

5401 to 5406

Yarn, monofilament
man-made filaments

and

thread

of

Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) natural fibres not carded or combed

or otherwise prepared for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

26.7.2000

EN

Official Journal of the European Communities

L 188/77

(1)

(2)

(3)

or

(4)

5407 and
5408

Woven fabrics of man-made filament
yarn:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
resistance
permanent
finishing,
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

processing,

decatising,

5501 to 5507 Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (8):

(cid:151) raw silk or silk waste carded or
combed or otherwise prepared for
spinning,

(cid:151) natural fibres not carded or combed

or otherwise prepared for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5512 to 5516 Woven fabrics of man-made

staple

fibres:

(cid:151) Incorporating rubber thread

Manufacture from single yarn (8)

L 188/78

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

5512 to 5516
(cont’d)

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise prepared
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

ex Chapter 56

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

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

5602

Felt, whether
coated, covered or laminated:

not

or

impregnated,

(cid:151) Needleloom felt

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) chemical materials or textile pulp

However:

(cid:151) polypropylene filament of heading

No 5402,

(cid:151) polypropylene fibres of heading No

5503 or 5506

or

(cid:151) polypropylene

filament

tow of
heading No 5501, of which the
denomination in all cases of a single
filament or
than 9
fibre is
decitex,

less

may be used provided their value does
not exceed 40 % of the ex-works price
of the product

26.7.2000

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Official Journal of the European Communities

L 188/79

(1)

(2)

(3)

or

(4)

5602
(cont’d)

(cid:151) Other

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres made from

casein, or

(cid:151) 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:

(cid:151) Rubber
covered

thread and cord,

textile

Manufacture from rubber thread or cord,
not textile covered

(cid:151) Other

Manufacture from (8):

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

(cid:151) natural fibres not carded or combed
or otherwise processed for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning,

(cid:151) chemical materials or textile pulp,

or

(cid:151) paper-making materials

L 188/80

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

Chapter 57

Carpets and other textile floor coverings:

(cid:151) Of needleloom felt

Manufacture from (8):

(cid:151) natural fibres, or

(cid:151) chemical materials or textile pulp

However:

(cid:151) polypropylene filament of heading

No 5402,

(cid:151) polypropylene fibres of heading No

5503 or 5506

or

(cid:151) polypropylene

filament

tow of
heading No 5501, of which the
denomination in all cases of a single
filament or
than 9
fibre is
decitex,

less

may be used provided their value does
not exceed 40 % of the ex-works price
of the product

Jute fabric may be used as a backing

(cid:151) Of other felt

Manufacture from (8):

(cid:151) natural fibres not carded or combed
or otherwise processed for spinning,
or

(cid:151) chemical materials or textile pulp

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn or jute yarn,

(cid:151) synthetic or artificial filament yarn,

(cid:151) natural fibres, or

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning

Jute fabric may be used as a backing

ex Chapter 58

Special woven fabrics;
lace;
fabrics;
embroidery; except for:

tapestries;

tufted textile
trimmings;

(cid:151) Combined with rubber thread

Manufacture from single yarn (8)

26.7.2000

EN

Official Journal of the European Communities

L 188/81

(1)

(2)

(3)

or

(4)

ex Chapter 58
(cont’d)

(cid:151) Other

Manufacture from (8):

(cid:151) natural fibres

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp,

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

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

5805

the

Hand-woven tapestries of
types
Gobelins, Flanders, Aubusson, Beauvais
needle-worked
and
tapestries (for example, petit point, cross
stitch), whether or not made up

like,

and

the

5810

Embroidery in the piece, in strips or in
motifs

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product;

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

Manufacture from yarn

5901

fabrics

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

a

5902

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

Containing not more than 90 % by
weight of textile materials

Manufacture from yarn

(cid:151) Other

Manufacture from chemical materials or
textile pulp

L 188/82

EN

Official Journal of the European Communities

26.7.2000

(1)

5903

(2)

(3)

or

(4)

fabrics

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

impregnated,

Manufacture from yarn

or

least

rasing,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

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 (8)

5905

Textile wall coverings:

(cid:151) Impregnated,

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

Manufacture from yarn

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp,

or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
permanent
resistance
finishing,
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

processing,

decatising,

5906

Rubberised textile fabrics, other
those of heading No 5902:

than

(cid:151) Knitted or crocheted fabrics

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp,

26.7.2000

EN

Official Journal of the European Communities

L 188/83

(1)

(2)

(3)

or

(4)

5906
(cont’d)

(cid:151) Other

fabrics made of

synthetic
filament yarn, containing more than
90 % by weight of textile materials

Manufacture from chemical materials

(cid:151) Other

Manufacture from yarn

5907

Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio backcloths or
the like

Manufacture from yarn

or

least

rasing,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
resistance
permanent
finishing,
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

processing,

decatising,

5908

Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles or the
and
like;
tubular
fabric
therefor, whether or not impregnated:

incandescent
knitted

gas mantles

gas mantle

(cid:151) Incandescent
impregnated

gas

mantles,

Manufacture from tubular knitted gas
mantle fabric

(cid:151) Other

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

5909 to 5911

Textile articles of a kind suitable for
industrial use:

(cid:151) Polishing discs or rings other than

of felt of heading No 5911

Manufacture from yarn or waste fabrics
or rags of heading No 6310

L 188/84

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

5909 bis 5911
(cont’d)

(cid:151) Woven fabrics, of a kind commonly
used
or other
in papermaking
technical uses, felted or not, whether
coated,
impregnated or
or not
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 (8):

(cid:151) coir yarn,

(cid:151) the following materials:

(cid:151) yarn of

polytetrafluoroethylene (9),

(cid:151) yarn, multiple, of polyamide,
coated impregnated or covered
with a phenolic resin,

aromatic

(cid:151) yarn of synthetic textile fibres
of
polyamides,
obtained by polycondensation
of m-phenylenediamine
and
isophthalic acid,

(cid:151) monofil of

polytetrafluorethylene (9),

(cid:151) yarn of synthetic textile fibres

of poly-p-phenylene
terephthalamide,

(cid:151) glass

fibre yarn, coated with
phenol resin and gimped with
acrylic yarn (9),

(cid:151) copolyester monofilaments of a
of
and
and
and

polyester
terephtalic
1,4-cyclohexanediethanol
isophthalic acid,

a
acid

resin

(cid:151) natural fibres,

(cid:151) man-made

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

(cid:151) chemical materials or

textile

pulp,

(cid:151) Other

Manufacture from (8):

(cid:151) coir yarn,

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp

26.7.2000

EN

Official Journal of the European Communities

L 188/85

(1)

(2)

(3)

or

(4)

Chapter 61

ex Chapter 62

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

Articles
accessories, knitted or crocheted:

apparel

and

of

clothing

(cid:151) 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 (8) (10)

(cid:151) Other

Manufacture from (8):

of

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

and

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

accessories

for

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp

Manufacture from yarn (8) (10)

Manufacture from yarn (10)

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 (10)

ex 6210 and
ex 6216

fabric
equipment
Fire-resistant
covered with foil of aluminised polyester

of

Manufacture from yarn (10)

6213 and
6214

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

(cid:151) Embroidered

or

from uncoated

fabric
Manufacture
the uncoated
provided the value of
fabric used does not exceed 40 % of the
ex-works price of the product (10)

from unbleached single

Manufacture
yarn (8) (10)

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 (10)

L 188/86

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

6213 and
6214
(cont’d)

(cid:151) Other

from unbleached single

Manufacture
yarn (8) (10)

or

by

up

heat

calendering,

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

permanent

value

of

6217

of

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

garments

or

of

(cid:151) Embroidered

Manufacture from yarn (10)

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 (10)

(cid:151) Fire-resistant equipment of
covered with foil of
polyester

fabric
aluminised

Manufacture from yarn (10)

or

from uncoated

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

(cid:151) Interlinings for collars and cuffs, cut

Manufacture in which:

out

(cid:151) all the materials used are classified
within a heading other than that of
the product;

(cid:151) in which the value of

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

all

of

(cid:151) Other

Manufacture from yarn (10)

ex Chapter 63

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

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

26.7.2000

EN

Official Journal of the European Communities

L 188/87

(1)

(2)

(3)

or

(4)

6301 to 6304

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

(cid:151) Of felt, of nonwovens

Manufacture from (8):

(cid:151) natural fibres, or

(cid:151) chemical materials or textile pulp

(cid:151) Other:

(cid:151) (cid:151) Embroidered

from unbleached single

Manufacture
yarn (10) (11)

or

than

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

or

(cid:151) (cid:151) Other

Manufacture
yarn (10) (11)

from unbleached single

6305

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

Manufacture from (8):

(cid:151) natural fibres,

(cid:151) man-made staple fibres not carded
or combed or otherwise processed
for spinning, or

(cid:151) chemical materials or textile pulp

6306

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

(cid:151) Of nonwovens

Manufacture from (8) (10):

(cid:151) natural fibres, or

(cid:151) chemical materials or textile pulp

(cid:151) Other

Manufacture
yarn (8) (10)

from unbleached single

6307

Other made-up articles,
patterns

including dress

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

L 188/88

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

6308

ex Chapter 64

6406

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

rugs,

up

in

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

articles

may

set.

Footwear gaiters and the like; except for: Manufacture

from materials of

any
heading except for assemblies of uppers
affixed to inner soles or to other sole
components of heading No 6406

footwear

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

soles);

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

ex Chapter 65

Headgear and parts thereof, except for:

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

6503

6505

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

Manufacture
fibres (10)

from yarn

or

textile

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

Manufacture
fibres (10)

from yarn

or

textile

ex Chapter 66

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

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

6601

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

umbrellas,

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

Chapter 67

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

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

26.7.2000

EN

Official Journal of the European Communities

L 188/89

(1)

(2)

(3)

or

(4)

ex Chapter 68

stone,

of

Articles
asbestos, mica or
except for:

plaster,

similar materials

cement,
;

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

ex 6803

Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812

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

Manufacture
heading

from materials of

any

ex 6814

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

Chapter 69

Ceramic products

ex Chapter 70

Glass and glassware; except for:

from

mica
Manufacture
(including agglomerated or reconstituted
mica)

worked

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

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

ex 7003, ex 7004
and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading
No 7001

7006

bent,

edge-worked,

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

framed or

(cid:151) Glass-plate substrates, coated with a
dielectric
a
thin film,
semiconductor grade in accordance
with SEMII-standards (12)

and

of

Manufacture from non-coated glass-plate
substrate of heading No 7006

(cid:151) Other

Manufacture from materials of heading
No 7001

7007

Safety glass, consisting of
(tempered) or laminated glass

toughened

Manufacture from materials of heading
No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading
No 7001

L 188/90

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

7009

7010

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

Manufacture from materials of heading
No 7001

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

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

or

Cutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of
the
product

the ex-works price of

7013

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

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

or

Cutting of glassware, provided the value
of the uncut glassware does not exceed
the
50 % of
product

the ex-works price of

or

of

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

the ex-works price of

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

(cid:151) uncoloured slivers, rovings, yarn or

chopped strands, or

(cid:151) glass wool

ex Chapter 71

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

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

ex 7101

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

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

ex 7102, ex 7103
and ex 7104

Worked
stones
reconstructed)

precious
(natural,

or

semi-precious
or

synthetic

Manufacture from unworked precious or
semi-precious stones

26.7.2000

EN

Official Journal of the European Communities

L 188/91

(1)

(2)

(3)

or

(4)

7106, 7108
and 7110

Precious metals:

(cid:151) Unwrought

from materials

Manufacture
not
classified within heading No 7106, 7108
or 7110

or

thermal

Electrolytic,
chemical
separation of precious metals of heading
No 7106, 7108 or 7110

or

or

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

(cid:151) Semi-manufactured or

in powder

form

Manufacture from unwrought precious
metals

ex 7107, ex 7109
and ex 7111

Metals
semi-manufactured

clad with

precious metals,

Manufacture
from metals
precious metals, unwrought

clad with

7116

Articles of natural or cultured pearls,
precious
stones
(natural, synthetic or reconstructed)

semi-precious

or

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

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

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

or Manufacture from base metal parts,
not plated or covered with precious
metals, provided the value of all
the
materials used does not exceed 50 % of
the ex-works price of the product

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

7207

Semi-finished
non-alloy steel

products

of

iron

or

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

7208 to 7216

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

7217

Wire of iron or non-alloy steel

Manufacture
primary forms of heading No 7206

from ingots

or

other

Manufacture
materials of heading No 7207

from

semi-finished

L 188/92

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 7218, 7219 to
7222

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

products,

7223

Wire of stainless steel

Manufacture
primary forms of heading No 7218

from ingots

or

other

Manufacture
materials of heading No 7218

from

semi-finished

ex 7224, 7225 to
7228

products,

flat-rolled
Semi-finished
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
other
from ingots
primary forms of heading No 7206,
7218 or 7224

or

7229

Wire of other alloy steel

Manufacture
materials of heading No 7224

from

semi-finished

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading
No 7206

7302

Railway or tramway track construction
material of iron or steel, the following:
rails, checkrails and rack-rails,
switch
blades, crossing frogs, point rods and
sleepers
other
chair
(cross-ties),
wedges,
rail
clips, bedplates, ties and other material
specialised for jointing or fixing rails

chairs,
(base plates),

sole pates

fish-plates,

crossing

pieces,

Manufacture from materials of heading
No 7206

7304, 7305
and 7306

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

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

ex 7307

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

7308

(excluding

Structures
prefabricated
buildings of heading No 9406) and parts
of structures (for example, bridges and
bridge-sections, lock-gates, towers, lattice
masts, roofs, roofing frameworks, doors
frames and
and windows and their
shutters,
thresholds
balustrades, pillars and columns), of iron
or
shapes,
sections, tubes and the like, prepared for
use in structures, of iron or steel

rods, angles,

steel; plates,

doors,

for

reaming,

threading,
Turning, drilling,
forget
deburring and sandblasting of
blanks
the value of which does not
exceed 25 % of the ex-works price of the
product

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

26.7.2000

EN

Official Journal of the European Communities

L 188/93

(1)

(2)

(3)

or

(4)

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

7401

7402

7403

Copper
(precipitated copper)

mattes;

cement

copper

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

Unrefined copper; copper anodes
electrolytic refining

for

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

Refined
unwrought:

copper

and

copper

alloys,

(cid:151) Refined copper

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

(cid:151) Copper alloys and refined copper

containing other elements

Manufacture
unwrought, or waste
copper

from refined

copper,
and scrap of

7404

Copper waste and scrap

7405

Master alloys of copper

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

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

L 188/94

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

7501 to 7503 Nickel matters, nickel oxide sinters and
other
intermediate products of nickel
metallurgy; unwrought nickel; nickel
waste and scrap

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

ex Chapter 76

Aluminium and articles thereof; except
for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

7601

Unwrought aluminium

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product, and

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

or

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

7602

Aluminium waste or scrap

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

ex 7616

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

Chapter 77

Reserved for possible future use in the
HS

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product. However, gauze, cloth,
reinforcing
grill, netting,
materials
fabric
and
(including
of
endless
aluminium wire, or expanded metal
of aluminium may be used,

fencing,
similar

bands)

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

26.7.2000

EN

Official Journal of the European Communities

L 188/95

(1)

(2)

(3)

or

(4)

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

7801

Unwrought lead:

(cid:151) Refined lead

Manufacture from (cid:147)bullion(cid:148) or (cid:147)work(cid:148)
lead

(cid:151) Other

7802

Lead waste and scrap

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

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

7901

Unwrought zinc

7902

Zinc waste and scrap

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
waste and scrap of heading No 7902
may not be used

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

L 188/96

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

8001

Unwrought tin

of

that

than

Manufacture in which all the materials
used are classified within a heading
product.
other
Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
waste and scrap of heading No 8002
may not be used

the

8002 and
8007

Tin waste and scrap; other articles of tin Manufacture in which all the materials
used are classified within a heading
other than that of the product

Chapter 81

Other base metals;
thereof:

cermets;

articles

(cid:151) Other base metals, wrought; articles

thereof

(cid:151) Other

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

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

ex Chapter 82

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

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

8206

8207

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

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

boring,

Manufacture in which all the materials
used are classified within a heading
other than heading Nos 8202 to 8205.
However, tools of heading Nos 8202 to
8205 may be incorporated into the set
provided their value does not exceed
15 % of the ex-works price of the set

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) in which the value of

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

all

of

8208

Knives and cutting blades, for machines
or for mechanical appliances

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) in which the value of

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

all

of

26.7.2000

EN

Official Journal of the European Communities

L 188/97

(1)

(2)

(3)

or

(4)

ex 8211

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

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

8214

8215

clippers,

Other articles of cutlery (for example,
hair
kitchen
cleavers, choppers and mincing knives,
paper knives); manicure or pedicure sets
and instruments (including nail files)

butchers’

or

Spoons,
cake-servers,
sugar
tongs
tableware

forks,

ladles,

skimmers,
fish-knives, butter-knives,
and similar kitchen or

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

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

ex Chapter 83

Miscellaneous articles of base metal;
except for:

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

ex 8302

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

suitable

ex 8306

Statuettes and other ornaments, of base
metal

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
the other materials of heading No 8302
may be used provided their value does
not exceed 20 % of the ex-works price
of the product

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

ex Chapter 84

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

appliances; parts

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

L 188/98

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 8401

Nuclear fuel elements

Manufacture in which all the materials
used are classified within a heading
other than that of the product (13)

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

8402

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

steam);

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

8403 and ex
ex 8404

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

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

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

8406

Steam turbines
turbines

and

other

vapour

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

8407

Spark-ignition reciprocating or
internal combustion piston engines

rotary

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

8408

8409

Compression-ignition
combustion piston engines
semi-diesel engines)

internal
(diesel or

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

suitable

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

solely

use

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

8411

Turbo-jets,
gas turbines

turbo-propellers and other

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

8412

Other engines and motors

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

26.7.2000

EN

Official Journal of the European Communities

L 188/99

(1)

(2)

(3)

or

(4)

ex 8413

Rotary positive displacement pumps

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

ex 8414

Industrial fans, blowers and the like

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

8415

8418

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

elements

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

or

and

freezers

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

freezing

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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

does not
exceed 40 % of
ex-works price of the product,

(cid:151) the value of all the non-originating
materials used does not exceed the
value of
the originating materials
used

ex 8419

Machines
paperboard industries

for wood, paper pulp and

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within the same
heading as
the product are only
used up to a value of 25 % of the
ex-works price of the product

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

L 188/100

EN

Official Journal of the European Communities

26.7.2000

(1)

8420

(2)

(3)

or

(4)

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

Manufacture:

(cid:151) in which the value of

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

all

of

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

(cid:151) 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

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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

8425 to 8428

Lifting, handling,
machinery

loading or unloading

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within heading
No 8431 are only used up to a
value of 10 % of the ex-works price
of the product

8429

Self-propelled bulldozers,
levellers,
graders,
shovels,
excavators,
tamping machines and road rollers:

angledozers,
scrapers, mechanical
loaders,

shovel

(cid:151) Road rollers

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

(cid:151) Other

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) 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

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

26.7.2000

EN

Official Journal of the European Communities

L 188/101

(1)

(2)

(3)

or

(4)

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

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

8430

ex 8431

grading,

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

and

or

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
value of
classified
the materials
within heading No 8431 are only
used up to a value of 10 % of the
ex-works price of the product

solely

or

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

suitable

Parts
use
principally with road rollers

for

8439

Machinery for making pulp of
cellulosic material or
finishing paper or paperboard

fibrous
for making or

8441

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

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within the same
the product are only
heading as
used up to a value of 25 % of the
ex-works price of the product

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within the same
heading as
the product are only
used up to a value of 25 % of the
ex-works price of the product

8444 to 8447 Machines of these headings for use in

the textile industry

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

ex 8448

Auxiliary machinery
use with
machines of heading Nos 8444 and
8445

for

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

L 188/102

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

8452

other

machines,

Sewing
than
book-sewing machines of heading No
covers
8440;
specially designed for sewing machines;
sewing machine needles:

furniture,

bases

and

(cid:151) Sewing machines (lock stitch only)
with
not
of
exceeding 16 kg without motor or
17 kg with motor

a weight

heads

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

all

the

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

head

the

(cid:151) the

thread tension,

and
zigzag mechanisms used are already
originating

crochet

(cid:151) Other

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

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

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

8469 to 8472 Office

machines

(for
calculating

example,
machines,
typewriters,
automatic
data-processing machines,
duplicating machines, stapling machines)

8480

for metal

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

(other

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

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

8482

Ball or roller bearings

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

26.7.2000

EN

Official Journal of the European Communities

L 188/103

(1)

(2)

(3)

or

(4)

8484

8485

ex Chapter 85

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

pouches,

or

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

parts,

not
containing
Machinery
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

thereof,

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

recorders

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) in which the value of

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

all

of

8501

and
Electric
(excluding generating sets)

motors

generators

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) 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

8502

Electric
converters

generating

sets

and

rotary

Manufacture:

(cid:151) in which the value of

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

all

of

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

(cid:151) where, within the above limit, the
materials classified within heading
No 8501 and 8503, taken together,
are only used up to a value of 10 %
of the ex-works price of the product

ex 8504

Power
supply
data-processing machines

units

for

automatic

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

L 188/104

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

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

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

ex 8518

and

stands

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

enclosures;
amplifiers;

their

8519

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

other

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

Manufacture:

(cid:151) in which the value of

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

all

of

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

sound

a

recording

Video
reproducing
apparatus, whether or not incorporating
a video turner

or

(cid:151) where

of

the

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

exceed

the

all

of

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

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

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

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

8520

8521

8522

8523

26.7.2000

EN

Official Journal of the European Communities

L 188/105

(2)

(3)

or

(4)

(1)

8524

8525

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

including matrices

(cid:151) 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

(cid:151) Other

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) 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:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

apparatus

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

sound recording or

8526

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

8527

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

recording

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

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

L 188/106

EN

Official Journal of the European Communities

26.7.2000

(2)

(3)

or

(4)

(1)

8528

8529

for

apparatus

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

reproducing

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

suitable

Parts
principally with
heading Nos 8525 to 8528:

use

the

for

solely
apparatus

or
of

(cid:151) 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,

(cid:151) Other

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

8535 and
8536

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

for
circuits, or

8537

for

electric

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

control

other

than

or

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) 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:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within heading
No 8538 are only used up to a
value of 10 % of the ex-works price
of the product

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

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

26.7.2000

EN

Official Journal of the European Communities

L 188/107

(1)

(2)

(3)

or

(4)

ex 8541

transistors

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

and

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

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

8542

Electronic
microassemblies

integrated

circuits

and

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where, within the above limit, the
materials classified within heading
No 8541 and 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

and

other

insulated

(including

enamelled

Insulated
or
anodised) wire, cable (including coaxial
cable)
electric
conductors, whether or not fitted with
connectors; optical fibre cables, made up
of individually sheathed fibres, whether
electric
assembled
or
conductors or fitted with connectors

with

not

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

carbons

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

8544

8545

8546

Electrical insulators of any material

8547

8548

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
of
assembly,
heading No 8546;
conduit
tubing and joints therefor, of base metal
lined with insulating material

insulators

electrical

other

than

and

batteries

and scrap of primary

cells,
Waste
primary
electric
accumulators; spent primary cells, spent
electric
primary batteries
accumulators;
of
machinery or apparatus, not specified or
included elsewhere in this Chapter

and spent

electrical

parts

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

L 188/108

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex Chapter 86

8608

or

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

traffic

mechanical

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

roads,

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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

ex Chapter 87

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

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

8709

8710

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

and other

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does note
ex-works price of the product

8711

(including mopeds)

and
Motorcycles
cycles fitted with an auxiliary motor,
with or without side-cars; sidecars;

(cid:151) With

reciprocating
combustion piston engine of
cylinder capacity:

internal
a

(cid:151) Not exceeding 50 cc3

Manufacture:

(cid:151) in which the value of

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

all

of

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

(cid:151) where

of

the

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

exceed

the

all

of

26.7.2000

EN

Official Journal of the European Communities

L 188/109

(1)

8711
(cont’d)

(2)

(3)

or

(4)

(cid:151) Exceeding 50 cc3

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

(cid:151) Other

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

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
classified within heading No 8714

not

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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

8716

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

ex Chapter 88

Aircraft, spacecraft, and parts thereof;
except for:

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

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

ex 8804

Rotochutes

from materials of

Manufacture
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

L 188/110

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

8805

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

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

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

Chapter 89

Ships, boats and floating structures

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

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

ex Chapter 90

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

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

lenses), prisms, mirrors

lenses

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

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

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

Spectacles,
corrective, protective or other

goggles

and

the

like,

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

9001

9002

9004

ex 9005

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

for

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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

does not
exceed 40 % of
ex-works price of the product,

(cid:151) the value of all the non-originating
materials used does not exceed the
value of
the originating materials
used

26.7.2000

EN

Official Journal of the European Communities

L 188/111

(1)

(2)

(3)

or

(4)

ex 9006

(other

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

9007

cameras

Cinematographic
and
projectors, whether or not incorporating
sound
reproducing
apparatus

recording

or

9011

microscopes,
optical
Compound
including those for photomicrography,
cinephotomicrography 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 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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

does not
exceed 40 % of
ex-works price of the product,

(cid:151) the value of all the non-originating
materials used does not exceed the
value of
the originating materials
used

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

does not
exceed 40 % of
ex-works price of the product,

(cid:151) the value of all the non-originating
materials used does not exceed the
value of
the originating materials
used

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

does not
exceed 40 % of
ex-works price of the product,

(cid:151) the value of all 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

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

meteorological

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

L 188/112

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

9016

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

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

9017

9018

9019

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

(for

machines,

Drawing, marking-out or mathematical
example,
calculating instruments
drafting
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
included
elsewhere in this Chapter

specified or

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

including
other

(cid:151) Dentists’ chairs incorporating dental
appliances or dentists’ spittoons

Manufacture
heading,
heading No 9018

from materials of
any
including other materials of

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

(cid:151) Other

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

Mechanotherapy
appliances; massage
apparatus; psychological aptitude-testing
oxygen
apparatus;
artificial
therapy,
respiration
therapeutic
respiration apparatus

therapy,
therapy,
other

ozone
aerosol
or

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

9020

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

26.7.2000

EN

Official Journal of the European Communities

L 188/113

(1)

(2)

(3)

or

(4)

9024

9025

9026

9027

strength,

Machines and appliances for testing the
hardness,
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

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

and

Hydrometers
instruments,
barometers,
psychrometers,
any combination of these instruments

floating
similar
thermometers, pyrometers,
and
recording or not, and

hygrometers

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

flow meters,

level

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

9028

liquid or

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

(cid:151) 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

(cid:151) Other

Manufacture

(cid:151) in which the value of

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

all

of

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

(cid:151) where

of

the

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

exceed

the

all

of

L 188/114

EN

Official Journal of the European Communities

26.7.2000

(1)

9029

9030

9031

9032

9033

(2)

(3)

or

(4)

counters,
taximeters,
the
and

production
Revolution
milometers,
counters,
speed
pedometers
indicators and tachometers, other than
those of heading Nos 9014 and 9015;
stroboscopes

like,

or

checking

instruments and apparatus

spectrum analysers and
Oscilloscopes,
for
other
measuring
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

or

checking

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

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

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

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

appliances,

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:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

9109

Clock movements,
assembled

complete

and

Manufacture:

(cid:151) in which the value of

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

all

of

(cid:151) where

of

the

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

exceed

the

all

of

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

26.7.2000

EN

Official Journal of the European Communities

L 188/115

(1)

(2)

(3)

or

(4)

9110

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

assembled;

partly

Manufacture:

(cid:151) in which the value of

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

all

of

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

(cid:151) 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:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

9112

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

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

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

(cid:151) the value of all the materials used
the

exceed 40 % of

does not
ex-works price of the product

9113

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

(cid:151) Of base metal, whether or not gold-
or silver-plated, or of metal clad
with precious metal

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

(cid:151) Other

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

Chapter 92

Musical
accessories of such articles

instruments;

parts

and

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

Chapter 93

Arms
and
accessories thereof

ammunition;

parts

and

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

L 188/116

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex Chapter 94

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

elsewhere

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

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

ex 9401 and
ex 9403

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

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

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:

(cid:151) its value does not exceed 25 % of
the ex-works price of the product,

(cid:151) all

the other materials used are
already originating and are classified
in a heading other than heading No
9401 or 9403

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

9405

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

specified

not

9406

Prefabricated buildings

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

ex Chapter 95

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

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

9503

Other toys; reduced-size ((cid:147)scale(cid:148)) models
and similar recreational models, working
or not; puzzles of all kinds

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

ex 9506

Golf clubs and parts thereof

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

26.7.2000

EN

Official Journal of the European Communities

L 188/117

(1)

(2)

(3)

or

(4)

ex Chapter 96

Miscellaneous manufactured
except for:

articles;

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

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture
materials of the same heading

from (cid:147)worked(cid:148)

carving

ex 9603

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

sweepers,
and

paint

floor

pads

9605

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

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

included in the

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

articles

9606

9608

9612

Buttons, press-fasteners,
and press-studs, button moulds
other parts of
blanks

snap-fasteners
and
these articles; button

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

felt-tipped and other
Ball-point pens;
porous-tipped
and markers;
pens
fountain pens, stylograph pens and other
pens; duplicating stylos; propelling or
sliding
pen-holders,
pencil-holders and similar holders; parts
including
the
and
foregoing articles, other than those of
heading No 9609

pencils;

clips)

caps

of

prepared

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

for

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
nibs or nib-points classified within the
same heading may be used

Manufacture in which:

(cid:151) all the materials used are classified
within a heading other than that of
the product,

(cid:151) the value of all the materials used
the

exceed 50 % of

does not
ex-works price of the product

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all
the materials of heading No 9613 used
does not exceed 30 % of the ex-works
price of the product

L 188/118

EN

Official Journal of the European Communities

26.7.2000

(1)

(2)

(3)

or

(4)

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly shaped blocks

Chapter 97

Works of art, collectors’ pieces and
antiques

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

(1) The exception concerning Zea indurata maize is applicable until 31.12.2002.
(2) For the special conditions relating to specific processes see Introductory Notes 7.1 and 7.3.
(3) For the special conditions relating to specific processes see Introductory Note 7.2.
(4) 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 manufacture of colouring

preparations, provided they are not classified in another heading in Chapter 32.

(5) A (cid:147)group(cid:148) is regarded as any part of the heading separated from the rest by a semicolon.
(6) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the

other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(7) 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 %.

(8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(9) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(10) See Introductory Note 6.
(11) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crochetedfabrics (cut out or knitted directly to shape),

see Introductory Note 6.

(12) SEMII (cid:151) Semiconductor Equipment and Materials Institute Incorporated.
(13) This rule shall apply until 31.12.2005.(cid:146)

26.7.2000

EN

Official Journal of the European Communities

L 188/119

ANNEX IV

Annex 26 is hereby amended as follows:

1. Delete:

Heading (cid:145)1.70 Brussels sprouts, 1.120 Endives, 1.250 Fennel(cid:146)

2. Heading 2.85 (cid:145)Limes (Citrus aurantifolia), fresh(cid:146) is replaced by: (cid:145)Limes (Citrus aurantifolia, Citrus latifolia), fresh(cid:146)

3. Heading 2.140.1:
Bretscheideri)(cid:146).

(cid:145)Pears (cid:151) Nashi

(Pyrus pyrifolia)(cid:146)

is replaced by (cid:145)Pears (cid:151) Nashi

(Pyrus pyrifolia), Ya (Pyrus

4. The CN codes are replaced as follows:

Heading

CN code to be deleted

CN code to be inserted

1.10

1.60

1.110

1.160

1.170.1

1.170.2

1.190

2.40

2.60.1

2.60.2

2.60.3

2.70.1

2.70.2

0701 90 51
0701 90 59

ex 0704 10 10
ex 0704 10 90

0705 11 10
0705 11 90

0708 10 10
0708 10 90

ex 0708 20 10
ex 0708 20 90

ex 0708 20 10
ex 0708 20 90

0709 10 10
0709 10 20
0709 10 30

ex 0804 40 10
ex 0804 40 90

0805 10 01
0805 10 11
0805 10 21
0805 10 32
0805 10 42
0805 10 51

0805 10 05
0805 10 15
0805 10 25
0805 10 34
0805 10 44
0805 10 55

0805 10 09
0805 10 19
0805 10 29
0805 10 36
0805 10 46
0805 10 59

ex 0805 20 11
ex 0805 20 21

ex 0805 20 13
ex 0805 20 23

0701 90 50

0704 10 00

0705 11 00

0708 10 00

ex 0708 20 00

ex 0708 20 00

0709 10 00

ex 0804 40 00

0805 10 10

0805 10 30

0805 10 50

ex 0805 20 10

ex 0805 20 30

L 188/120

EN

Official Journal of the European Communities

26.7.2000

Heading

CN code to be deleted

CN code to be inserted

2.70.3

2.70.4

2.85

2.90.1

2.90.2

2.100

2.110

2.120.1

2.120.2

2.140.1

2.140.2

2.150

2.160

2.170

2.180

2.190

2.200

2.205

2.220

ex 0805 20 15
ex 0805 20 25

ex 0805 20 17
ex 0805 20 19
ex 0805 20 27
ex 0805 20 29

ex 0805 30 90

ex 0805 40 10
ex 0805 40 90

ex 0805 40 10
ex 0805 40 90

0806 10 21
0806 10 29
0806 10 30
0806 10 61
0806 10 69

0807 10 10

ex 0807 10 90

ex 0807 10 90

ex 0808 20 31
ex 0808 20 37
ex 0808 20 41

ex 0808 20 31
ex 0808 20 37
ex 0808 20 41

0809 10 10
0809 10 50

0809 20 11
0809 20 19
0809 20 21
0809 20 29
0809 20 71
0809 20 79

0809 30 19
0809 30 59

ex 0809 30 11
ex 0809 30 51

0809 40 10
0809 40 40

0810 10 10
0810 10 90

0810 20 10

0810 90 10

ex 0805 20 50

ex 0805 20 70
ex 0805 20 90

ex 0805 30 90
ex 0805 90 00

ex 0805 40 00

ex 0805 40 00

0806 10 10

0807 11 00

ex 0807 19 00

ex 0807 19 00

ex 0808 20 50

ex 0808 20 50

0809 10 00

0809 20 05
0809 20 95

0809 30 90

ex 0809 30 10

0809 40 05

0810 10 00

0810 20 10

0810 50 00

26.7.2000

EN

Official Journal of the European Communities

L 188/121

ANNEX V

(cid:145)ANNEX 27

MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING

Belgium

Germany

Greece

Spain

France

Italy

Nether-
lands

Austria

United
Kingdom

e
n
g
o
o
C

l

X

t
r
u
f
k
n
a
r
F

X

X

X

X

Heading

CN code

1.10

1.30

1.40

0701 90 50

0703 10 19

0703 20 00

1.50

ex 0703 90 00

1.60

1.80

1.90

1.100

0704 10 00

0704 90 10

ex 0704 90 90
(Broccoli)

ex 0704 90 90
(Chinese
cabbage)

1.110

0705 11 00

s
l
e
s
s
u
r
B

X

X

X

X

X

X

1.130

ex 0706 10 00

X

X

1.140

ex 0706 90 90

1.160

0708 10 00

1.170.1

ex 0708 20 00

1.170.2

ex 0708 20 00
(vulgaris var.
Compressus
savi)

1.180

ex 0708 90 00

1.190

0709 10 00

1.200.1

1.200.2

ex 0709 20 00
(Green
asparagus)

ex 0709 20 00
(Other
asparagus)

X

X

X

X

X

X

X

X

X

X

X

X

X

1.210

0709 30 00

X

X

X

X

X

X

X

X

X

X

X

X

X

a
n
o
l
e
c
r
a
B

e
r
v
a
H
e
L

s
n
e
h
t
A

X

X

X

X

h
c
i
n
u
M

X

X

X

X

X

g
r
u
b
m
a
H

X

X

X

X

X

X

X

X

X

e
l
l
i
e
s
r
a
M

X

X

X

X

X

X

n
o
d
n
o
L

X

X

X

X

X

X

X

X

X

X

X

X

n
a
l
i

M

X

X

X

X

X

X

X

X

X

n
a
n
g
i
p
r
e
P

X

X

X

X

X

X

X

X

X

s
i
g
n
u
R

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

m
a
d
r
e
t
t
o
R

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

a
n
n
e
i
V

X

X

X

X

X

X

X

X

X

X

X

X

L 188/122

EN

Official Journal of the European Communities

26.7.2000

Belgium

Germany

Greece

Spain

France

Italy

Nether-
lands

Austria

United
Kingdom

Heading

CN code

1.220

ex 0709 40 00

1.230

0709 51 30

1.240

0709 60 10

1.270

0714 20 10

2.10

ex 0802 40 00

2.30

ex 0804 30 00

2.40

ex 0804 40 00

2.50

ex 0804 50 00

2.60.1

0805 10 10

2.60.2

0805 10 30

2.60.3

0805 10 50

2.70.1

ex 0805 20 10

2.70.2

ex 0805 20 30

2.70.3

ex 0805 20 50

2.70.4

ex 0805 20 70
ex 0805 20 90

2.85

2.90.1

2.90.2

ex 0805 30 90
ex 0805 90 00
(Citrus
aurantifolia,
Citrus
latifolia)

ex 0805 40 00
(Grapefruit,
white)

ex 0805 40 00
(Grapefruit
pink)

2.100

0806 10 10

2.110

0807 11 00

2.120.1

ex 0807 19 00
(Melons:
Amarillo,
etc.)

s
l
e
s
s
u
r
B

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

s
n
e
h
t
A

X

X

X

h
c
i
n
u
M

X

X

X

X

X

X

X

X

g
r
u
b
m
a
H

X

X

X

X

X

X

X

X

X

X

X

X

e
n
g
o
o
C

l

t
r
u
f
k
n
a
r
F

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

a
n
o
l
e
c
r
a
B

e
r
v
a
H
e
L

e
l
l
i
e
s
r
a
M

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

n
a
n
g
i
p
r
e
P

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

s
i
g
n
u
R

n
a
l
i

M

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

a
n
n
e
i
V

m
a
d
r
e
t
t
o
R

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

n
o
d
n
o
L

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

26.7.2000

EN

Official Journal of the European Communities

L 188/123

Belgium

Germany

Greece

Spain

France

Italy

Nether-
lands

Austria

United
Kingdom

Heading

CN code

2.120.2

2.140.1

ex 0807 19 00
(Melons:
others)

ex 0808 20 50
(Pears: Nashi
and Ya)

2.140.2

ex 0808 20 50

(Pears: other)

2.150

0809 10 00

2.160

2.170

2.180

0809 20 05
0809 20 95

0809 30 90
(Peaches)

ex 0809 30 10
(Nectarines)

2.190

0809 40 05

2.200

0810 10 00

2.205

0810 20 10

2.210

0810 40 30

2.220

0810 50 00

2.230

2.240

ex 0810 90 85
(Pome-
granates)

ex 0810 90 85
(Khakis,
Sharon)

2.250

ex 0810 90 30
(Lychees)

s
l
e
s
s
u
r
B

X

X

X

X

X

X

X

X

X

X

X

X

X

X

e
n
g
o
o
C

l

t
r
u
f
k
n
a
r
F

g
r
u
b
m
a
H

h
c
i
n
u
M

s
n
e
h
t
A

a
n
o
l
e
c
r
a
B

e
r
v
a
H
e
L

e
l
l
i
e
s
r
a
M

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

n
a
n
g
i
p
r
e
P

X

X

X

X

n
a
l
i

M

s
i
g
n
u
R

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

m
a
d
r
e
t
t
o
R

X

X

X

X

X

X

X

X

X

X

X

X

X

X

a
n
n
e
i
V

X

X

n
o
d
n
o
L

X

X

X

X

X

X

X

X

X

X

X

X(cid:146)

L 188/124

EN

Official Journal of the European Communities

26.7.2000

ANNEX VI

(cid:145)ANNEX 63

(cid:146)

26.7.2000

EN

Official Journal of the European Communities

L 188/127

ANNEX VII

(cid:145)ANNEX 66

INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5

A. General remarks

1. The T5 control copy is a document drawn up on a T5 form accompanied, where appropriate, either by one or

more T5bis forms or by one or more T5 loading lists.

2. The T5 control copy is intended to supply proof that the goods in respect of which it was issued have either been
used in the way, or have reached the destination provided for by the specific Community provisions governing
their use, it being the responsibility of the competent office of destination to be satisfied either directly or through
persons acting on its behalf as to the use and/or destination of the goods concerned. In some cases, the T5 control
copy is also used to inform the competent authorities of destination that the goods which it covers are subject to
special measures. The procedure thus instituted is a framework procedure, to be put into effect only if specific
Community legislation expressly so provides. It can apply even where the goods are not moving under a customs
procedure.

3. The T5 control copy must be drawn up in one original and at least one copy, each of which must bear an original

signature.

When goods are transported under a customs procedure, the original and the copy or copies of the T5 control
copy must be submitted together to the customs office of departure or consignment, which retains one copy while
the original accompanies the goods and must be presented with them at the customs office of destination.

Where the goods are not placed under a customs procedure, the T5 control copy shall be issued by the office of
consignment, which shall keep a copy. The words (cid:147)Goods not covered by a customs procedure(cid:148) shall be entered in
box 109 of the T5 form. The original of the T5 control copy must be presented together with the goods to the
competent office of destination.

4.

If T5bis forms are used, the T5 form and the T5bis forms must be completed.

If T5 loading lists are used, the T5 form must be completed but boxes 31, 32, 33, 35, 38, 100, 103 and 105 must
be struck through and the information concerned must be entered only on the T5 loading list or lists.

5. A T5 form may not be accompanied both by T5bis and by T5 loading lists.

6. The forms must be printed on pale blue paper, dressed for writing purposes and weighing at least 40 g/m2. The
paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on
the other side and its strength should be such that in normal use it does not easily tear or crease.

The forms must measure 210 (cid:215) 297 mm for T5 forms and T5bis and 297 (cid:215) 420 mm for T5 loading lists, a
tolerance in the length of between ﬂ5 and +8 mm being allowed.

The address for return and the important note on the front of the form may be printed in red.

The competent authorities of the Member States may require that control copy T5 forms show the name and
address of the printer, or a symbol enabling the printer to be identified.

7. The T5 control copy shall be made out in an official
competent authorities of the Member State of departure.

language of the Community which is acceptable to the

The competent authorities of another Member State in which such a document is presented may, as necessary,
require a translation into the official language, or one of the official languages, of that Member State.

L 188/128

EN

Official Journal of the European Communities

26.7.2000

8. T5 forms and any T5bis forms or T5 loading lists must be completed in typescript or by a mechanographical or
similar process. They may also be filled in legibly by hand, in ink and in block letters. To make it easier to
complete T5 forms in typescript, they should be inserted in such a way that the first letter to be entered in box 2
is located in the small positioning box in the top left hand corner.

Forms must contain no erasures or overwriting. Alterations must be made by crossing out incorrect particulars and
adding those required. Any such amendments must be initialled by the person making the amendment and
authenticated by the competent authorities, who may require a new form to be lodged.

In addition, forms may be completed using an automatic reproduction process instead of any of the processes
mentioned above. They may also be produced and completed by that means provided that the rules relating to the
specimens, paper, size of forms,
legibility, prohibition of erasures and overwriting and
alterations are strictly observed.

language to be used,

B. Provisions relating to T5 forms

Only boxes marked with a serial number need be completed, as appropriate. The other boxes, marked with a
letter, are for official use only except in cases provided for in specific regulations or in the provisions
capital
relating to authorised consignors.

BOX 2:

CONSIGNOR/EXPORTER

Enter the full name and address of the person or company concerned. Instructions regarding the
identification number can be added by the Member States (identification number allocated to the
person concerned by the competent authorities for tax, statistical or other purposes).

BOX 3:

FORMS

Enter the number of the form in relation to the total number of T5 and T5bis forms used. For
example, if there is one T5 form and two T5bis forms, indicate in the T5 form (cid:147)1/3(cid:148), on the first
T5bis form (cid:147)2/3(cid:148) and on the second T5 form (cid:147)3/3(cid:148).

Where the consignment consists of only one item, i.e. only one (cid:147)Description of goods(cid:148) box, has to be
completed, do not enter anything in box 3, but enter the figure 1 in box 5.

BOX 4:

LOADING LISTS

Enter in figures the total number of T5 loading lists attached, if any.

BOX 5:

ITEMS

Enter in figures the total number of items declared by the person concerned on the T5 forms and on
all T5bis forms or T5 loading lists used. The number of items must be 1 if there is only the T5 form
or correspond on the total number of goods indicated in box 31 of the T5bis forms or in the T5
loading lists.

BOX 6:

TOTAL PACKAGES

Enter the total number of packages making up the consignment in question.

BOX 7:

REFERENCE NUMBER

Optional item for users to indicate any reference number allocated by the person concerned to the
consignment in question.

BOX 8:

CONSIGNEE

Enter the full name and address of the person(s) or company(ies) concerned to whom the goods are to
be delivered.

26.7.2000

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Official Journal of the European Communities

L 188/129

BOX 14:

DECLARANT/REPRESENTATIVE

in force.

Enter the full name and address of the person or company concerned in accordance with the
provisions
the declarant and the consignor/exporter are the same person, enter
(cid:147)consignor/exporter(cid:148). Instructions regarding the identification number can be added by the Member
States (identification number allocated to the person concerned by the competent authorities for tax,
statistical or other purposes).

If

BOX 15:

COUNTRY OF DISPATCH/EXPORT

Enter the name of the country from which the goods are dispatched/exported.

BOX 17:

COUNTRY OF DESTINATION

Enter name of the country concerned.

BOX 18:

IDENTITY AND NATIONALITY OF MEANS OF TRANSPORT AT DEPARTURE

Enter the identity, e.g. registration number(s) or name of the means of transport (lorry, ship, railway
wagon, aircraft) on which the goods are or were directly loaded when the consignment formalities
were completed, followed (except in the case of rail transport) by the nationality of the means of
transport (or that of the vehicle propelling the others if there are several means of transport), using
the appropriate Community codes.

BOX 19:

CONTAINER (Ctr)

Using the appropriate Community codes ((cid:147)0(cid:148) (cid:151) Goods not transported in containers or (cid:147)1(cid:148) (cid:151) Goods
transported in containers), indicate the situation at departure.

BOX 31:

PACKAGES AND DESCRIPTION OF GOODS (cid:151) MARKS AND NUMBERS (cid:151) CONTAINER No(s) (cid:151)
NUMBER AND KIND

Enter the marks, numbers, number and kind of packages or, in the case of unpackaged goods, the
number of goods covered by the declaration, or the work (cid:147)bulk(cid:148), as appropriate, together with the
particulars necessary to identify the goods. The description of the goods means the normal trade
description expressed in sufficiently precise terms to allow their identification and classification.

Where the Community rules applicable to the goods concerned provide for particular procedures in
this respect, the description of the goods must conform to those rules.

All additional information required by the said rules must also be entered in this box. The description
of agricultural products must be in accordance with the Community provisions in force in the
agricultural sector.

If containers are used, the identifying marks of the container must also be entered in this box. The
unused space in this box must be crossed through.

BOX 32:

ITEM NUMBER

Enter the number of the item in question in relation to the total number of articles declared in the T5
and T5bis forms used, as described in the note to box 5.

Where the consignment consists of only one item (a single T5 form), do not complete this box but
enter the figure 1 in box 5.

BOX 33:

COMMODITY CODE

Enter the code number corresponding to the item in question, using that of the nomenclature for
export refunds where appropriate.

BOX 35:

GROSS MASS

Enter the gross mass of the goods described in the corresponding box 31, expressed in kilograms. The
gross mass is the aggregate mass of the goods with all their packagings, excluding containers and
other transport equipment.

L 188/130

EN

Official Journal of the European Communities

26.7.2000

BOX 38:

NET MASS

Where Community rules so require, enter the net mass of the goods described in the corresponding
box 31, expressed in kilograms. The net mass is the mass of the goods themselves without any
packaging.

BOX 40:

PREVIOUS DOCUMENT

Box for optional use by the Member States (reference numbers of documents relating to the
administrative procedure preceding dispatch/export).

BOX 41:

SUPPLEMENTARY UNITS

For use as necessary in accordance with the goods nomenclature (enter the quantity of the item in
question, expressed in the unit laid down in the goods nomenclature).

BOX 100:

FOR NATIONAL USE

To be completed in accordance with the rules of the Member State of dispatch/export.

BOX 103: NET QUANTITY (kg, litres or other units) IN WORDS

To be completed in accordance with Community rules.

BOX 104: USE AND/OR DESTINATION

Indicate the use and/or destination intended or prescribed for the goods by placing an X in the
appropriate box or, failing that, place an X in the box marked (cid:147)Other(cid:148) and specify the use and/or
destination.

Where Community rules fix a time limit by which the goods must be assigned to a use and/or
destination, complete the phrase (cid:147)time limit of (cid:133) days for completion(cid:148) by inserting the number of
days.

BOX 105:

LICENCES

To be completed in accordance with Community rules.

Enter the type, serial number, date of issue and issuing authority.

BOX 106:

FURTHER PARTICULARS

To be completed in accordance with Community rules and the rules on the application of Article
912(b)(9).

BOX 107:

LEGISLATION APPLICABLE

Enter the number of any Community regulation, directive or decision concerning the measure
providing for or prescribing control of the use and/or destination of the goods.

BOX 108: ATTACHED DOCUMENTS

List the accompanying documents attached to the control copy T5, which are to accompany it to its
destination.

BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT

Enter the type, number and date of registration of the document relating to the procedure used for
the transport of the goods, and the issuing office or, where appropriate, the words (cid:147)Goods not
covered by a customs procedure(cid:148).

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L 188/131

BOX 110:

PLACE AND DATE; SIGNATURE AND NAME OF DECLARANT/REPRESENTATIVE

Subject to any specific provisions adopted with regard to the use of computerised systems, the
original of the hand-written signature of the person concerned must appear both on the original and
on the copy or copies of the T5 form. Where the person concerned is a legal person, the signatory
must add his full name and capacity after his signature.

C. Provisions relating to use of T5bis forms

See notes in Section B.

Subject to any special provisions adopted on the use of automatic data-processing techniques, the original and
copy or copies of the T5bis form must bear the original signature of the person who signed the corresponding T5
form.

Boxes headed (cid:147)Packages and descriptions of goods(cid:148) which have not been used must be struck through to prevent
subsequent entries.

D. Provisions relating to the use of T5 loading lists forms

Every column in the loading lists, except that reserved for official use, must be completed. Only the front of the T5
loading list form may be used.

The registration number of the T5 control copy must be shown in the box for registration particulars of the T5
loading list.

The goods shown on the T5 loading list must be serially numbered in the column headed (cid:147)item number(cid:148) (see item
number, box 32) in such a way that the last of these is the total given in box 5 of the T5 form.

The particulars normally entered in boxes 31, 33, 35, 38, 100, 103 and 105 of the form T5 must be entered on
the T5 loading list.

Particulars relating to boxes 100 (national use) and 105 (licences) must be entered in the column for the
description of the goods, immediately after the information concerning the goods to which those particulars refer.

A horizontal line must be drawn after the last entry and the spaces not used must be crossed through to prevent
later additions being made.

The total number of packages containing the goods listed and the total gross and net mass of those goods must be
shown at the foot of the appropriate columns.

Subject to any specific provisions adopted with regard to the use of computerised systems, the original signature of
the signatory of the corresponding T5 form must appear both on the original and on the copy or copies of the T5
loading list.(cid:146)

L 188/132

EN

Official Journal of the European Communities

26.7.2000

In Annex 87, order No 14 is replaced by the following:

ANNEX VIII

Column 1

Column 2

Order No

Goods for which processing under customs control is
authorised

Processing which may be carried out

(cid:145)14

Gas oils with a sulphur content exceeding 0,2 % by
weight falling withing CN code 2710 00 68

Kerosene falling withing CN code 2710 00 55

White spirit falling within CN code 2710 00 21

Mixture of the products in column 1 or a mixture
of one and/or other of the products in column 1
with gas oil with a sulphur content not exceeding
0,2 % by weight
falling withing CN code
2710 00 66 or 2710 00 67 to obtain a gas oil with
a sulphur content not exceeding 0,2 % by weight
falling within CN code 2710 00 66 or 2710 00 67(cid:146)