Proposal for a Council Regulation concerning the definition of the concept of "originating products" and methods of administrative cooperation in trade between the customs territory of the Community and Ceuta and Melilla
Date: 2000-09-06
Institutions: European Commission
Subjects: Canary Islands, Ceuta and Melilla, administrative cooperation, customs territory (EU), originating product

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 06.09.2000
COM(2000) 432 final

Proposal for a

COUNCIL REGULATION

concerning the definition of the concept of "originating products"
and methods of administrative cooperation in trade between
the customs territory of the Community and Ceuta and Melilla

(presented by the Commission)

EXPLANATORY MEMORANDUM

Regulation (EEC) No 1135/881 defines the concept of originating products and lays down
methods of administrative cooperation applicable in trade between the customs territory of the
Community, Ceuta and Melilla and the Canary Islands.

It provides in particular for cumulation of origin between the Community, the aforementioned
territories and the EFTA countries.

In view of the current economic situation of Ceuta and Melilla, the Commission considers it
desirable to grant Spain's request that those territories be permitted to cumulate with all the
countries with which the Community has signed a preferential agreement. However, this
possibility of cumulation should be restricted to agreements that contain special provisions for
Ceuta and Melilla2.

Since the adoption of Regulation (EEC) No 1135/88, the rules of origin applicable under the
various agreements signed by the Community have undergone substantial changes. The
amended texts are in the process of being unified. Due account should be taken of this in
relations with Ceuta and Melilla.

The attached text no longer covers the Canary Islands, as they were incorporated
into the customs territory of the Community by Council Regulation (EEC) No 1911/91 of
26 June 19913.

The attached proposal takes account of all of the above. The Commission calls on the Council
to adopt it.

1

2

3

OJ L 114, 2.5.1988, p. 1.
As the situation stands in regard to agreements signed by the Community, the proposed amendment
would allow Ceuta and Melilla to cumulate with the Community and the following countries:
EFTA/EEA: Iceland, Norway, Switzerland/Liechtenstein
CEECs: Bulgaria, Estonia, Hungary, Latvia, Lithuania, Poland, Czech Republic, Slovak Republic,
Romania, Slovenia
Mediterranean (MED): Israel, Palestine, Tunisia, Jordan, Morocco
OTHER: ACP, Faroe Islands, Turkey (agricultural products and ECSC), South Africa,
Andorra (agricultural products), Mexico
The other MED countries will be excluded for as long as they apply the cooperation agreements of
the 1970s.
OJ L 171, 29.6.1991, p. 1.

2

Proposal for a

COUNCIL REGULATION

concerning the definition of the concept of "originating products"
and methods of administrative cooperation in trade between
the customs territory of the Community and Ceuta and Melilla

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to the Act of Accession of Spain and Portugal, and in particular Protocol No 2
thereto,

Having regard to the proposal from the Commission1,

Whereas:

(1)

(2)

(3)

Since the entry into force of Council Regulation (EEC) No 1135/88 of 7 March 1988
concerning the definition of the concept of "originating products" and methods of
administrative cooperation in trade between the customs territory of the Community,
Ceuta and Melilla and the Canary Islands2, the rules of origin applicable under the
various free-trade agreements signed by the Community have undergone substantial
changes.
they are more favourable than those contained in
Regulation (EEC) No 1135/88, in particular with regard to documentary requirements.

In some respects,

The above agreements governing trade between the Community and its trading
partners lay down special rules of origin for Ceuta and Melilla. These provisions
should be applied to trade between the customs territory of the Community and Ceuta
and Melilla.

Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the
provisions of Community law to the Canary Islands3 incorporated those islands into
the customs territory of the Community. It is therefore no longer necessary to provide
for special rules of origin for that territory.

(4)

Regulation (EEC) No 1135/88 should be recast in the interests of clarity,

1

2

3

OJ
OJ L 114, 2.5.1988, p. 1; Regulation as amended by Regulation (EEC) No 3902/89 (OJ L 375,
23.12.1989, p. 5).
OJ L 171, 29.6.1991, p. 1; Regulation as last amended by Regulation (EC) No 2674/1999 (OJ L 326,
18.12.1999, p. 3).

3

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Regulation:

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

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

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

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

"goods" means both materials and products;

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

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

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

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

"added value" means the ex-works price minus the customs value of each of the
materials incorporated which originate in the countries referred to in Articles 3 and 4
or, where the customs value is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the Community or Ceuta and Melilla;

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

4

(k)

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

(l)

"territories" means the territories, including territorial waters.

The expression "classified" shall refer to the classification of a product or material under a
particular heading.

CHAPTER II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1.

For the purpose of implementing the arrangements governing trade between the
customs territory of the Community, hereinafter referred to as "the Community", and
Ceuta and Melilla, the following products shall be considered as originating in the
Community:

(a)

products wholly obtained in the Community within the meaning of Article 5;

(b)

products obtained in the Community incorporating materials which have not
been wholly obtained there, provided that such materials have undergone
sufficient working or processing in the Community within the meaning of
Article 6;

(c)

goods originating in the European Economic Area (EEA) within the meaning
of Protocol 4 to the Agreement on the European Economic Area.

2.

For the purpose of implementing the arrangements governing trade between the
Community and Ceuta and Melilla, the following products shall be considered as
originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla within the meaning of Article 5;

(b)

products obtained in Ceuta and Melilla incorporating materials which have not
been wholly obtained there, provided that such materials have undergone
sufficient working or processing in Ceuta and Melilla within the meaning of
Article 6.

Article 3

Cumulation in the Community

1.

Without prejudice to the provisions of Article 2(1), products shall be considered as
originating in the Community if they are obtained there by incorporating materials
originating in the Community, Ceuta and Melilla or any other country with which the
Community has signed a reciprocal agreement whose protocol on rules of origin lays
the working or
down special provisions for Ceuta and Melilla, provided that

5

processing carried out in the Community goes beyond that referred to in Article 7. It
shall not be necessary for such materials to have undergone sufficient working or
processing.

Where the working or processing carried out in the Community does not go beyond
that referred to in Article 7, the product obtained shall be considered as originating in
the Community only where the value added there is greater than the value of the
materials used originating in one of the other countries referred to in paragraph 1. If
this is not so, the product obtained shall be considered as originating in the country
which accounts for the highest value of originating materials used in the manufacture
in the Community.

Products, originating in one of the countries referred to in paragraph 1, which do not
undergo any working or processing in the Community, shall retain their origin if
exported into one of those countries.

The Commission shall publish in the Official Journal of the European Communities
(C series) the list of countries and the date on which the cumulation in the
Community may be applied.

Article 4

Cumulation in Ceuta and Melilla

Without prejudice to the provisions of Article 2(2), products shall be considered as
originating in Ceuta and Melilla if they are obtained there by incorporating materials
originating in Ceuta and Melilla, the Community or any other country with which the
Community has signed a reciprocal agreement whose protocol on rules of origin lays
down special provisions for Ceuta and Melilla, provided that
the working or
processing carried out in Ceuta and Melilla goes beyond that referred to in Article 7.
It shall not be necessary for such materials to have undergone sufficient working or
processing.

Where the working or processing carried out in Ceuta and Melilla does not go
beyond that referred to in Article 7, the product obtained shall be considered as
originating in Ceuta and Melilla only where the value added there is greater than the
value of the materials used originating in any one of the other countries referred to in
paragraph 1. If this is not so, the product obtained shall be considered as originating
in the country which accounts for the highest value of the originating materials used
in the manufacture in Ceuta and Melilla.

Products, originating in one of the countries referred to in paragraph 1, which do not
undergo any working or processing in Ceuta and Melilla, shall retain their origin if
exported into one of these countries.

The Commission shall publish in the Official Journal of the European Communities
(C Series) the list of countries and the date on which the cumulation in Ceuta and
Melilla may be applied.

2.

3.

4.

1.

2.

3.

4.

6

Article 5

Wholly-obtained products

1.

The following shall be considered as wholly obtained in the Community or in Ceuta
and Melilla:

(a) mineral products extracted from their soil or from their seabed;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

(g)

(h)

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

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

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

(i) waste and scrap resulting from manufacturing operations conducted there;

(j)

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

(k)

goods produced there exclusively from products referred to in points (a) to (j).

2.

For the purposes of point 1(f) and (g), only the following shall be considered to
be vessels and factory ships of the Community and Ceuta and Melilla, vessels and
factory ships:

(a) which are registered or recorded in a Member State or, for Ceuta and Melilla,
registered in the ship-registers of the competent local authority (Registros de
Matrícula de Buques de la respectiva Capitania Marítima);

(b) which sail under the flag of a Member State;

(c) which are owned to an extent of at least 50% by nationals of Member States, or
by a company with its head office in one of these States, of which the manager
or managers, chairman of the board of directors or of the supervisory board,
and the majority of the members of such boards are nationals of Member States
and of which, in addition, in the case of partnerships or limited companies, at
least half the capital belongs to those States or to public bodies or nationals of
those States;

7

(d)

of which the master and officers are nationals of Member States; and

(e)

of which at least 50% of the crew are nationals of Member States.

Article 6

Sufficiently-worked or -processed products

1.

2.

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

Those conditions indicate, for all products covered by Protocol No 2 to the
Act f ccession of Spain and Portugal, the working or processing which must be
carried out on non-originating materials used in manufacturing those products and
apply only in relation to those materials. Accordingly, it follows that if a product
which has acquired originating status by fulfilling the conditions set out in the list is
used in the manufacture of another product, the conditions applicable to the product
in which it is incorporated do not apply to it, and no account shall be taken of the
non-originating materials which may have been used in its manufacture.

By way of derogation from paragraph 1, non-originating materials which, according
to the conditions set out in the list in Annex B in respect of a given product,
should not be used in the manufacture of that product may nevertheless be used,
provided that:

(a)

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

(b)

the percentages given in the list

any of
the maximum value of
non-originating materials are not exceeded through the application of this
paragraph.

for

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

3.

Paragraphs 1 and 2 shall apply except as provided in Article 7.

Article 7

Insufficient working or processing

1.

Without prejudice to paragraph 2, the following operations shall be considered as
the
to confer
insufficient
requirements of Article 6 are satisfied:

the status of originating products, whether or not

(a)

(b)

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

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;

8

(c)

(i)

changes of packaging and breaking up and assembly of packages;

(d)

(e)

(ii)

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

affixing marks, labels and other like distinguishing signs on products or their
packaging;

simple mixing of products, whether or not of different kinds, where one or
more components of the mixtures do not meet the conditions laid down in this
Annex to enable them to be considered as originating in the Community or in
Ceuta and Melilla;

(f)

simple assembly of parts to constitute a complete product;

(g)

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

(h)

slaughter of animals.

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

Article 8

Unit of qualification

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

Accordingly, it follows that:

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

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

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

2.

1.

2.

9

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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)

(b)

(c)

(d)

1.

2.

energy and fuel;

plant and equipment;

machines and tools;

goods which do not enter and which are not
composition of the product.

intended to enter into the final

CHAPTER III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Except as provided for in Article 2(1)(c) and Articles 3 and 4, the conditions for
acquiring originating status set out in Chapter II must be fulfilled at all times and
without interruption in the Community or in Ceuta and Melilla.

Except as provided for in Articles 3 and 4, where originating goods exported from
the Community or Ceuta and Melilla to another country return,
they must be
considered as non-originating, unless it can be demonstrated to the satisfaction of the
customs authorities that:

10

(a)

the returning goods are the same as those which were exported; and

(b)

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

Article 13

Direct transport

1.

The preferential
treatment provided for under this Regulation applies only to
products satisfying the requirements of this Regulation, which are transported
directly between the Community and Ceuta and Melilla or through the territories of
the other countries referred to in Articles 3 and 4.

However, products constituting one single consignment may be transported through
other territories with, where necessary, trans-shipment or temporary warehousing in
those territories, provided that they remain under the surveillance of the customs
authorities in the country of transit or warehousing and do not undergo operations
other than unloading, reloading or any other operation intended to preserve them in
good condition.

Originating products may be transported by pipeline across territories other than
those referred to in the first subparagraph.

2.

Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be
supplied to the competent customs authorities in the Community or Ceuta and
Melilla by the production of:

(a)

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

(b)

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

(i)

giving an exact description of the products,

(ii)

stating the dates of unloading and reloading of the products and, where
applicable, an indication of the ships, or the other means of transport
used, and

(iii)

certifying the conditions under which the products remained in the
transit-country, or

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

1.

Originating products, sent for exhibition in a country other than those referred to in
Articles 3 and 4 and, after the exhibition, sold and imported into the Community or
Ceuta and Melilla, shall benefit on importation from the provisions of Protocol No 2
to the Act of Accession of Spain and Portugal, provided it
is shown to the
satisfaction of the customs authorities that:

11

(a)

(b)

(c)

(d)

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

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

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

immediately

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

A proof of origin must be issued or made out in accordance with the provisions of
Chapter V and submitted to the competent customs authorities in the Community or
Ceuta and Melilla in the normal manner. The name and address of the exhibition
must be indicated on it. Where necessary, additional documentary evidence of the
nature of the products and the conditions under which they have been exhibited may
be required.

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair
or similar public show or display which is not 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.

CHAPTER IV

DRAWBACK OR EXEMPTION OF CUSTOMS DUTIES

Article 15

Prohibition of drawback of, or of exemption from, customs duties

Non-originating materials used in the manufacture of products originating in the
Community, in Ceuta and Melilla or in one of the other countries referred to in
Articles 3 and 4 for which a proof of origin is issued or made out in accordance with
the provisions of Chapter V shall not be subject in the Community or in Ceuta and
Melilla to drawback of, or exemption from, customs duties of any kind.

or

under

in Chapter 3

Products
the
Harmonized System and originating in the Community within the meaning of this
Regulation as provided for in Article 2(1)(c), for which a proof of origin is issued or
made out in accordance with the provisions of Chapter V shall not be subject in the
Community to drawback of, or exemption from, customs duties of any kind.

heading No 1604

and 1605

of

The prohibition in paragraph 1 shall apply to any arrangement for refund, remission
or non-payment, partial or complete, of customs duties or charges having an
equivalent effect, applicable in the Community or in Ceuta and Melilla to materials
used in manufacture and to products covered by the second subparagraph of
paragraph 1, where such refund, remission or non-payment applies, expressly or in
effect, when products obtained from those materials are exported and not intended
for home use.

12

2.

3.

1.

2.

3.

4.

5.

1.

2.

1.

2.

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

The provisions of paragraphs 1, 2 and 3 shall also apply in respect of packaging
within the meaning of Article 8(2), accessories, spare parts and tools within the
meaning of Article 9, and products in a set within the meaning of Article 10, when
such items are non-originating.

The provisions of paragraphs 1 to 4 shall not preclude the application of an export
refund system for agricultural products, applicable upon export.

CHAPTER V

PROOF OF ORIGIN

Article 16

General requirements

Products originating in the Community shall, on importation into Ceuta and Melilla
and products originating in Ceuta and Melilla shall, on importation into the
Community, benefit from the provisions of Protocol No 2 to the Act of Accession of
Spain and Portugal upon production of either:

(a)

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

(b)

in the cases specified in Article 21(1), a declaration, the text of which appears
in Annex D, given by the exporter on an invoice, a delivery note or any other
commercial document which describes the products concerned in sufficient
detail to enable them to be identified (hereinafter referred to as the "invoice
declaration").

By way of derogation from paragraph 1, originating products within the meaning of
this Regulation shall,
from the
arrangements without it being necessary to submit any of the documents referred to
in paragraph 1.

in the cases specified in Article 26, benefit

Article 17

Procedure for the issue of a movement certificate EUR.1

A movement certificate EUR.1 shall be issued by the competent customs authorities
of the Community or Ceuta and Melilla on application having been made in writing
responsibility, by his authorised
by the exporter or, under
representative.

the exporter's

For this purpose, the exporter or his authorised representative shall fill out both the
movement certificate EUR.1 and the application form, specimens of which appear in
Annex C. These forms shall be completed in one of the official languages of the
Community. If they are handwritten, the forms must be completed in ink, and in

13

3.

4.

5.

6.

7.

1.

2.

capital letters. The description of the products must be given in the box reserved for
this purpose without leaving any blank lines. Where the box is not completely filled,
a horizontal line must be drawn below the last line of the description, the empty
space being crossed through.

The exporter applying for the issue of a movement certificate EUR.1 must be able to
submit at any time, at the request of the competent customs authorities of the
Community or Ceuta and Melilla where the movement certificate EUR.1 is issued,
all appropriate documents proving the originating status of the products concerned as
well as the fulfilment of the other requirements of this Regulation.

A movement certificate EUR.1 shall be issued by the competent customs authorities
of the Community or Ceuta and Melilla if the products concerned can be considered
as products originating in the Community, in Ceuta and Melilla or in one of the
other countries referred to in Articles 3 and 4 and fulfil the other requirements of
this Regulation.

The issuing customs authorities shall take any steps necessary to verify the EUR.1
originating status of the products and the fulfilment of the other requirements of this
Regulation. For this purpose, they shall have the right to call for any evidence and to
carry out any inspection of the exporter's accounts or any other check considered
appropriate.

The customs authorities with responsibility for issuing movement certificate EUR.1
shall ensure that
the forms referred to in paragraph 2 are duly completed. In
particular, they shall check whether the space reserved for the description of the
products has been completed in such a manner as to exclude all possibility of
fraudulent additions.

The date of issue of the movement certificate EUR.1 must be indicated in Box 11 of
the certificate.

A movement certificate EUR.1 shall be issued by the customs authorities and made
available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

By way of derogation from Article 17(7), a movement certificate EUR.1 may
exceptionally be issued after exportation of the products to which it relates if:

(a)

(b)

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

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

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

14

3.

4.

5.

1.

2.

The customs authorities may issue an EUR. 1 certificate retrospectively only after
verifying that the information supplied in the exporter's application agrees with that
in the corresponding file.

Movement certificates EUR.1 issued retrospectively must be endorsed with one of
the following phrases:

–

–

–

–

–

–

–

–

–

–

–

"EXPEDIDO A POSTERIORI",

"UDSTEDT EFTERFØLGENDE",

"NACHTRÄGLICH AUSGESTELLT",
∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ

"EK

",

"ISSUED RETROSPECTIVELY",

"DÉLIVRÉ A POSTERIORI",

"RILASCIATO A POSTERIORI",

"AFGEGEVEN A POSTERIORI",

"EMITIDO A POSTERIORI",

"ANNETTU JÄLKIKÄTEEN",

"UTFÄRDAT I EFTERHAND".

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

Article 19

Issue of a duplicate movement certificate EUR.1

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

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

–

–

–

–

–

–

"DUPLICADO",

"DUPLIKAT",

"DUPLIKAT",
ΑΝΤΙΓΡΑΦΟ

"

",

"DUPLICATE",

"DUPLICATA",

15

–

–

–

–

–

"DUPLICATO",

"DUPLICAAT",

"SEGUNDA VIA",

"KAKSOISKAPPALE",

"DUPLIKAT".

3.

4.

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

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

Article 20

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

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

Article 21

Conditions for making out an invoice declaration

1.

An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a)

by an approved exporter within the meaning of Article 22, or

2.

3.

4.

(b)

by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceed 6 000 euros.

An invoice declaration may be made out if the products concerned can be considered
as products originating in the Community, in Ceuta and Melilla or in one of the
other countries referred to in Articles 3 and 4 and fulfil the other requirements of
this Regulation.

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

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 D, using one of the language
versions set out in that Annex, in accordance with the provisions of the domestic law

16

5.

6.

1.

2.

3.

4.

5.

1.

2.

of the exporting country. The declaration may also be handwritten, in which case it
must be completed in ink and in capital letters.

Invoice declarations shall bear the original handwritten signature of the exporter.
However, an approved exporter within the meaning of Article 22 shall not be
required to sign such declarations, provided that he gives the customs authorities of
the exporting country a written undertaking that he accepts full responsibility for any
invoice declaration which identifies him as if it had been signed by him by hand.

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

Article 22

Approved exporter

The customs authorities of the exporting Member State may authorise any exporter
(hereinafter referred to as "approved exporter") who frequently exports products
covered by this Regulation to make out invoice declarations irrespective of the value
of the products concerned. An exporter seeking such authorisation must offer to the
satisfaction of the customs authorities all guarantees necessary to verify the
originating status of the products as well as the fulfilment of the other requirements
of this Regulation.

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

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

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

The customs 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, no longer fulfils the conditions referred to in paragraph 2 or otherwise
makes improper use of the authorisation.

Article 23

Validity of a proof of origin

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

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

17

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

Article 24

Submission of a proof of origin

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

Article 25

Importation by instalments

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

Article 26

Exemptions from a proof of origin

1.

2.

Products sent as small packages from private persons to private persons or forming
part of travellers' personal luggage shall be admitted as originating products without
requiring the submission of a proof of origin, provided that such products are not
imported by way of trade and have been declared as meeting the requirements of this
Regulation and where there is no doubt as to the veracity of such a declaration. In the
case of products sent by post,
this declaration can be made on the customs
declaration CN22/CN23 or on a sheet of paper annexed to that document.

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

The total value of those products may not exceed 500 euro in the case of small
packages or 1 200 euro in the case of products forming part of travellers' personal
luggage.

18

Article 27

Supporting documents

The documents referred to in Article 17(3) and Article 21(3) used for the purpose of proving
that products covered by a movement certificate EUR.1 or an invoice declaration can be
considered as products originating in the Community, in Ceuta and Melilla or in one of the
other countries referred to in Articles 3 and 4 and fulfil the other requirements of this
Regulation may consist inter alia of the following:

(a)

(b)

(c)

(d)

1.

2.

3.

4.

1.

direct evidence of the operations carried out by the exporter or supplier to obtain the
goods concerned, contained for example in his accounts or internal book-keeping;

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

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

movement certificates EUR.1 or invoice declarations, proving the originating status
of the materials used, issued or made out in the Community or Ceuta and Melilla in
accordance with this Regulation, or in one of the other countries referred to in
Articles 3 and 4, in accordance with rules of origin which are identical to the rules in
this Regulation.

Article 28

Preservation of proofs of origin and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 shall keep, for
at least three years, the documents referred to in Article 17(3).

The exporter making out an invoice declaration shall keep, for at least three years, a
copy of that invoice declaration as well as the documents referred to in Article 21(3).

The customs authorities of the exporting country issuing a movement certificate
the application form referred to in
EUR.1 shall keep, for at
Article 17(2).

three years,

least

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

Article 29

Discrepancies and formal errors

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

19

2.

1.

2.

1.

2.

1.

2.

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

Article 30

Amounts expressed in euro

Amounts in the national currency of the exporting Member State or applied in Ceuta
and Melilla equivalent to the amounts expressed in euro shall be the equivalent in
that national currency of the amounts expressed in euro as at the first working day in
October 1999 and shall be communicated to the Member States by the Commission.

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

CHAPTER VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

the other
The Spanish customs authorities and the customs authorities of
Member States shall provide each other, through the European Commission, with
specimen impressions of stamps used in their customs offices for the issue of
movement certificates EUR.1 and with the addresses of the customs authorities
responsible for verifying those certificates and invoice declarations.

In order to ensure the proper application of this Regulation, Spain and the
other Member States shall assist each other,
through their respective customs
administrations, in checking the authenticity of the movement certificates EUR.1 or
the invoice declarations and the correctness of the information given in these
documents.

Article 32

Verification of proofs of origin

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

For the purposes of implementing the provisions of paragraph 1,
the customs
authorities of the importing Member State shall return the movement certificate
EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of
these documents, to the customs authorities of the exporting Member State giving,
where appropriate, the reasons of substance or form for the enquiry. Any documents

20

3.

4.

5.

6.

and information obtained suggesting that the information given on the proof of origin
is incorrect shall be forwarded in support of the request for a posteriori verification.

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

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

The customs authorities requesting the a posteriori verification shall be informed of
the results as soon as possible. These results must indicate clearly whether the
documents are authentic and whether the products concerned can be considered as
products originating in the Community, Ceuta and Melilla or one of the other
countries referred to in Articles 3 and 4 and fulfil
requirements of
this Regulation.

the other

In cases of reasonable doubt and if there is no reply within 10 months of the date of
the request for a posteriori verification or if the reply does not contain sufficient
information to determine the authenticity of the document in question or the real
origin of the products, the customs authorities requesting the verification shall,
except in exceptional circumstances, refuse to grant the preferences.

Article 33

Dispute settlement

Where disputes arise in relation to the verifications referred to in Article 32 which cannot be
settled between the customs authorities requesting the verification and the customs authorities
responsible for carrying it out or where they raise a question as to the interpretation of
this Regulation, they shall be submitted to the Customs Code Committee instituted by
Council Regulation (EEC) No 2913/924.

The settlement of disputes between the importer and the customs authorities of the importing
country shall be in accordance with the legislation of that country.

Article 34

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a
document which contains incorrect information for the purpose of obtaining preferential
treatment
for products. The penalties provided for must be effective, proportionate
and dissuasive.

4

OJ L 302, 19.10.1992, p. 1.

21

1.

2.

Article 35

Free zones

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

By way of derogation from paragraph 1, when products originating in the
Community or Ceuta and Melilla are imported into a free zone under cover of a proof
of origin and undergo treatment or processing, the competent customs authorities
if
shall
the treatment or processing undergone is in conformity with the provisions of
this Regulation.

issue a new movement certificate EUR.1 at

the exporter's request,

Article 36

Repeal

Regulation (EEC) No 1135/88 is hereby replealed.

References to the repealed Regulation shall be construed as references to this Regulation.

Article 37

Entry into force

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

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

Done at Brussels,

For the Council
The President

22

ANNEX A

INTRODUCTORY NOTES TO THE LIST IN ANNEX B

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 6 of the Annex to this Regulation.

Note 2:

2.1.

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

2.2. Where several heading numbers are grouped together in column 1 or a Chapter
number is given and the description of products in column 2 is therefore given in
general terms, the adjacent rules in column 3 or 4 apply to all products which, under
the Harmonized System, are classified in headings of the Chapter or in any of the
headings grouped together in column 1.

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

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

Note 3:

3.1.

The provisions of Article 6 of the Annex to this Regulation, 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 Community or in
Ceuta and Melilla.

Example:

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

If this forging has been forged in the Community from a non-originating ingot, it has
already acquired originating status by virtue of the rule for heading No ex 7224 in the
list. The forging can then count as originating in the value-calculation for the engine,

23

regardless of whether it was produced in the same factory or in another factory in the
Community. The value of the non-originating ingot is thus not taken into account
when adding up the value of the non-originating materials used.

3.2.

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

3.3. Without prejudice to Note 3.2, where a rule states that "materials of any heading" may
be used, materials of the same heading as the product may also be used, subject,
however,
to any specific limitations which may also be contained in the rule.
However, the expression "manufacture from materials of any heading, including other
materials of heading No ..." means that only materials classified in the same heading
as the product 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 headings Nos 5208 to 5212 provides that natural fibres may be
used and that chemical materials, among other materials, may also be used. This does
not mean that both have to be used; it is possible to use one or the other, or both.

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

Example:

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

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

Example:

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

24

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

Note 4:

4.1.

4.2.

4.3.

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

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

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

4.4.

The term "man-made staple fibres" is used in the list to refer to synthetic or artificial
filament tow, staple fibres or waste, of headings Nos 5501 to 5507.

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 below.)

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:

-

silk,

- wool,

- coarse animal hair,

-

fine animal hair,

- horsehair,

- cotton,

- paper-making materials and paper,

-

flax,

25

-

-

-

true hemp,

jute and other textile bast fibres,

sisal and other textile fibres of the genus Agave,

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

-

synthetic man-made filaments,

- artificial man-made filaments,

- current-conducting filaments,

-

-

-

-

-

-

-

-

synthetic man-made staple fibres of polypropylene,

synthetic man-made staple fibres of polyester,

synthetic man-made staple fibres of polyamide,

synthetic man-made staple fibres of polyacrylonitrile,

synthetic man-made staple fibres of polyimide,

synthetic man-made staple fibres of polytetrafluoroethylene,

synthetic man-made staple fibres of polyphenylene sulphide,

synthetic man-made staple fibres of polyvinyl chloride,

- other synthetic man-made staple fibres,

- artificial man-made staple fibres of viscose,

- other artificial man-made staple fibres,

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

or not gimped,

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

or not gimped,

- products of heading No 5605 (metallised yarn) incorporating strip consisting of a
core of aluminium foil or of a core of plastic film whether or not coated with
aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic film,

- other products of heading No 5605.

Example:

A yarn, of heading No 5205, made from cotton fibres of heading No 5203 and
synthetic staple fibres of heading No 5506, is a mixed yarn. Therefore, non-originating
synthetic staple fibres which do not satisfy the origin-rules (which require manufacture

26

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.

5.4.

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

In the case of products incorporating "strip consisting of a core of aluminium foil or of
a core of plastic film whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic
film", this tolerance is 30% in respect of this strip.

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception
of linings and interlinings), which do not satisfy the rule set out in the list in column 3
for the made-up product concerned, may be used, provided that they are classified in a
heading other than that of the product and that their value does not exceed 8% of the
ex-works price of the product.

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

Example:

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

27

prevent
textiles.

the use of slide-fasteners, even though slide-fasteners normally contain

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

Note 7:

7.1.

For the purposes of headings Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and
ex 3403, the "specific processes" are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process1;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f)

the process comprising all 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 headings Nos 2710, 2711 and 2712, the "specific processes" are
the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process2;

(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;

1

2

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

28

(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 °C, with the use
of a catalyst, other than to effect desulphurization, when the hydrogen constitutes
an active element in a chemical reaction. The further treatment, with hydrogen, of
lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolourisation), in
order, more especially, to improve colour or stability shall not, however, be
deemed to be a specific process;

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

(o) in respect of heavy oils other than gas oils and fuel oils of heading No ex 2710

only, treatment by means of a high-frequency electrical brush-discharge.

7.3.

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

29

ANNEX B

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

The products mentioned in the list may not all be covered by this Regulation. It is, therefore,
necessary to consult the other parts of Protocol No 2 to the Act of Accession of Spain
and Portugal.

30

HS heading No

Desccription of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

Chapter 2

Meat and edible meat offal

Chapter 3

Fish and crustaceans, molluscs
and other aquatic invertebrates

ex Chapter 4

0403

birds'

produce;

Dairy
eggs;
natural honey; edible products of
elsewhere
animal
specified or included; except for:

origin,

not

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

whether

or

All the animals of Chapter 1 used
must be wholly obtained

in which all

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

in which all

Manufacture
the
materials of Chapter 3 used must
be wholly obtained

in which all

Manufacture
the
materials of Chapter 4 used must
be wholly obtained

Manufacture in which:

- all

the materials of Chapter 4

used must be wholly obtained;

- any fruit juice (except

those of
pineapple, lime or grapefruit) of
used must
heading No 2009
already be originating;

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

ex Chapter 5

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

in which all

Manufacture
the
materials of Chapter 5 used must
be wholly obtained

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

Cleaning, disinfecting, sorting and
straightening of bristles and hair

ex 0502

Chapter 6

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

Chapter 7

Edible vegetables
roots and tubers

and certain

Manufacture in which:

- all

the materials of Chapter 6

used must be wholly obtained;

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

in which all

Manufacture
the
materials of Chapter 7 used must
be wholly obtained

31

Chapter 8

Edible fruit and nuts; peel of
citrus fruits or melons

Manufacture in which:

ex Chapter 9

Coffee,
except for:

tea, maté and spices;

0901

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

coffee

coffee

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Chapter 10

Cereals

- all the fruit and nuts used must be

wholly obtained;

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

in which all

Manufacture
the
materials of Chapter 9 used must
be wholly obtained

Manufacture from materials of any
heading

Manufacture from materials of any
heading

Manufacture from materials of any
heading

in which all

the
Manufacture
materials of Chapter 10 used must
be wholly obtained

ex Chapter 11

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

starches;

in which all

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

ex 1106

Chapter 12

1301

1302

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

shelled

Drying and milling of leguminous
vegetables of heading No 0708

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

in which all

Manufacture
the
materials of Chapter 12 used must
be wholly obtained

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

oleoresins

and

and

saps

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

- Mucilages
modified,
vegetable products

and
derived

thickeners,
from

- Other

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

Manufacture
mucilages and thickeners

from non-modified

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

Chapter 14

Vegetable
plaiting materials;
vegetable products not elsewhere
specified or included

in which all

Manufacture
the
materials of Chapter 14 used must
be wholly obtained

32

ex Chapter 15

1501

1502

1504

their

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

in which all

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

fat

(including lard)

Pig
poultry fat, other
heading No 0209 or 1503:

and
than that of

- Fats from bones or waste

- Other

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

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

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

- Fats from bones or waste

- Other

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

- Solid fractions

- Other

ex 1505

Refined lanolin

1506

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

but

not

- Solid fractions

- Other

1507 to 1515

Vegetable oils and their fractions:

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

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

in which all

Manufacture
the
materials of Chapter 2 used must
be wholly obtained

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

in which all

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

Manufacture
grease of heading No 1505

from crude wool

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

in which all

the
Manufacture
materials of Chapter 2 used must
be wholly obtained

in which all

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

33

- Solid fractions, except for that

of jojoba oil

Manufacture from other materials
of heading Nos 1507 to 1515

1516

1517

- Other

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

re-esterified
or

hydrogenated,

animal

Margarine; edible mixtures or
preparations
or
of
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

in which all

Manufacture
the
vegetable materials used must be
wholly obtained

Manufacture in which:

- all

the materials of Chapter 2

used must be wholly obtained;

be wholly

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

Manufacture in which:

- all

the materials of Chapters 2
be wholly

and 4 used must
obtained;

be wholly

- all the vegetable materials used
must
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

from animals

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

ex Chapter 17

Sugars and sugar confectionery;
except for:

ex 1701

1702

or

sugar

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

in which all

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

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

sugars,

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

- Chemically-pure maltose and

fructose

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

- Other

sugars

in solid form,
containing added flavouring or
colouring matter

- Other

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

in which all

Manufacture
the
materials used must already be
originating

ex 1703

from the
resulting
Molasses
extraction or refining of sugar,
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

34

1704

Sugar
confectionery (including
white chocolate), not containing
cocoa

Manufacture in which:

- all

the materials

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

used

- 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:

1901

1902

- all

the materials

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

used

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

basis,

cocoa

defatted

containing

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

- Malt extract

Manufacture
Chapter 10

from cereals

of

- Other

Manufacture in which:

- all

the materials

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

used

- 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

or

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

as
noodles,

whether

ravioli,

such

or

- Containing 20% or

less by
weight of meat, meat offal, fish,
crustaceans or molluscs

in which all

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

35

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

Manufacture in which:

- all cereals and derivatives (except
durum wheat and its derivatives)
used must be wholly obtained;

- all

the materials of Chapters 2
be wholly

and 3 used must
obtained

1903

1904

1905

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

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

Manufacture:

- from materials

not

classified

within heading No 1806;

- in which all the cereals and flour
(except durum wheat and its
derivatives, and Zea indurata
maize) used must be wholly
obtained1;

- in which the value of

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

Manufacture from materials of any
heading except those of Chapter 11

(for

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

form of

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

ex Chapter 20

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

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

ex 2001

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

in which all

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

ex 2004
ex 2005

and

2006

Potatoes in the form of
flakes,
meal
or
preserved
otherwise
vinegar or acetic acid

prepared
than

flour,
or
by

other

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

sugar

by

of

in which all

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

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

1

The exception concerning "Zea indurata" maize is applicable until 31.12.2002.

36

2007

fruit

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

ex 2008

- Nuts,

not

containing

added

sugar or spirits

Manufacture in which:

- all

the materials

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

used

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

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

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

in which all

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

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

than

2009

juices
and

(including
vegetable

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

ex Chapter 21

Miscellaneous
preparations; except for:

edible

2101

2103

essences

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

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

- Sauces

and

preparations
therefor; mixed condiments and
mixed seasonings

Manufacture in which:

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

in which all

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

Manufacture in which:

- all

the materials

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

used

- all

the chicory used must be

wholly obtained

in which all

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

37

- Mustard flour and meal and

prepared mustard

Manufacture from materials of any
heading

ex 2104

Soups
preparations therefor

and

broths

and

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

prepared

except

2106

Food preparations not elsewhere
specified or included

Manufacture in which:

- all

the materials

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

used

- 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:

2202

2207

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

- all

the materials

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

used

- all

the grapes or any material
derived from grapes used must be
wholly obtained

Manufacture in which:

- all

the materials

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

used

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

- any fruit juice used (except for
lime and grapefruit
be
already

must

pineapple,
juices)
originating

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

Manufacture:

- from materials

not

within
or 2208,

headings

classified
Nos 2207

- 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

38

2208

Undenatured ethyl alcohol of an
alcoholic strength by volume of
spirits,
less
liqueurs
spirituous
beverages

80% vol;
other

than

and

Manufacture:

- from materials

not

within
or 2208,

headings

classified
Nos 2207

- in which all

the grapes or any
material derived from grapes
used must be wholly obtained or
if all the other materials used are
already originating, arrack may
be used up to a limit of 5% by
volume

ex Chapter 23

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

prepared

in which all

Manufacture
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,
aquatic
molluscs
for human
invertebrates, unfit
consumption

other

or

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

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

in which all

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

Manufacture in which all the maize
used must be wholly obtained

Manufacture in which all the olives
used must be wholly obtained

2309

Preparations of a kind used in
animal feeding

Manufacture in which:

ex Chapter 24

Tobacco
and
tobacco substitutes; except for:

manufactured

- all the cereals, sugar or molasses,
meat or milk used must already
be originating;

- all

the materials of Chapter 3

used must be wholly obtained

in which all

Manufacture
the
materials of Chapter 24 used must
be wholly obtained

2402

Cigars, cheroots, cigarillos and
cigarettes,
of
tobacco substitutes

tobacco

of

or

ex 2403

Smoking tobacco

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

tobacco refuse

or

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

tobacco refuse

or

ex Chapter 25

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

in which all

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

ex 2504

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

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

39

ex 2515

ex 2516

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

thickness

of

a

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

slabs

of

a

ex 2518

Calcined dolomite

ex 2519

(magnesite),

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

pure,

ex 2520

Plasters
dentistry

specially prepared for

ex 2524

Natural asbestos fibres

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

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

Calcination
calcined

of

dolomite

not

in which all

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

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

Manufacture
concentrate

from

asbestos

ex 2525

ex 2530

Mica powder

Grinding of mica or mica waste

Earth
powdered

colours,

calcined

or

Calcination or grinding of earth
colours

Chapter 26

Ores, slag and ash

in which all

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

ex Chapter 27

ex 2707

ex 2709

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

of

in which all

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

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

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

or

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

Crude
bituminous minerals

oils

obtained

from

Destructive
bituminous materials

distillation

of

2

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

40

2710

crude;

preparations

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

constituents

from

of

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

or

Other operations in which all the
materials used are classified within
a heading other than that of the
product.
materials
However,
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
gaseous hydrocarbons

and

other

Operations of refining and/or one
or more specific process(es)4

2712

2713

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

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

or

Other operations in which all the
materials used are classified within
a heading other than that of the
product.
materials
However,
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)5

or

Other operations in which all the
materials used are classified within
a heading other than that of the
materials
However,
product.
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)6

or

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

3

4

5

6

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

41

2714

2715

ex Chapter 28

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

Operations of refining and/or one
or more specific process(es)7

or

on

asphalt,

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

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

elements

or

Other operations in which all the
materials used are classified within
a heading other than that of the
product.
materials
However,
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)8

or

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

in which all

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

treatment

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

ex 2805

"Mischmetall"

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

ex 2840

Sodium perborate

ex Chapter 29

Organic chemicals; 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
tetraborate pentahydrate

from

disodium

in which all

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

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

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

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

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

7

8

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

42

ex 2901

Acyclic hydrocarbons for use as
power or heating fuels

Operations of refining and/or one
or more specific process(es)9

ex 2902

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

ex 2905

Metal alcoholates of alcohols of
this heading and of ethanol

or

Other operations in which all the
materials used are classified within
a heading other than that of the
product.
materials
However,
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)10

or

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

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

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

2915

ex 2932

2933

2934

and

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

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

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

- Internal

ethers

and
their
halogenated,
sulphonated,
nitrated or nitrosated derivatives

- Cyclic

acetals

internal
their
hemiacetals
halogenated,
sulphonated,
nitrated or nitrosated derivatives

and
and

Heterocyclic
nitrogen hetero-atom(s) only

compounds with

Nucleic acids and their
other heterocyclic compounds

salts;

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

Manufacture from materials of any
heading

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

materials

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

of

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

9

10

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

43

ex Chapter 30

Pharmaceutical products; except
for:

in which all

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

3002

animal

blood;
for

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

vaccines,

together

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

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

- Other

-- Human blood

-- Animal blood prepared for
prophylactic
or

therapeutic
uses

-- Blood fractions other

than
antisera, haemoglobin, blood
globulins and serum globulins

-- Haemoglobin, blood globulins

and serum globulins

-- Other

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

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

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

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

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

44

3003 and 3004

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

- Obtained from amikacin of

heading No 2941

in which all

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

- Other

Manufacture in which:

- all

of

the

that

used

the materials

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

value,

their

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

in which all

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

Manufacture in which:

- all

of

that

used

the materials

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

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

in which all

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

ex Chapter 31

Fertilizers; except for:

ex 3105

ex Chapter 32

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

- sodium nitrate

- calcium cyanamide

- potassium sulphate

- magnesium potassium sulphate

or

dyeing

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

ex 3201

Tannins and their salts, ethers,
esters and other derivatives

Manufacture from tanning extracts
of vegetable origin

45

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

3205

ex Chapter 33

3301

ex Chapter 34

ex 3403

lakes; preparations

Colour
specified
Chapter based on colour lakes11

in Note 3

to

as
this

oils

Essential
perfumery,
preparations; except for:

and
cosmetic or

resinoids;
toilet

concretes

resinoids;

concentrates

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

organic

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

preparations
Lubricating
containing less
than 70% by
weight of petroleum oils or oils
obtained
bituminous
minerals

from

3404

Artificial waxes and prepared
waxes:

- With

a

basis

of
waxes,

paraffin,
waxes
petroleum
bituminous
obtained
minerals, slack wax or scale
wax

from

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

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

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

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

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

in which all

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

Manufacture from materials of any
heading, including materials of a
different "group"12 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

in which all

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

Operations of refining and/or one
or more specific process(es)13

or

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

in which all

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

11

12

13

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

46

Manufacture from materials of any
heading, except:

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

- fatty acids not chemically defined
or industrial fatty alcohols having
the character of waxes of heading
No 3823;

- materials of heading No 3404

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

in which all

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

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

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

- Other

ex Chapter 35

3505

Albuminoidal
modified
enzymes; except for:

starches;

substances;
glues;

and

(for

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

or

- Starch ethers and esters

- Other

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

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

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

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

ex 3507

Prepared enzymes not elsewhere
specified or included

Chapter 36

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

ex Chapter 37

Photographic or cinematographic
goods; except for:

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

in which all

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

in which all

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

47

3701

3702

3704

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

textiles;

- Instant print

film for colour

photography, in packs

- Other

film in

rolls,
Photographic
sensitized, unexposed, of any
paper,
material
instant
paperboard or
print
sensitized,
unexposed

than
textiles;

film in rolls,

other

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

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

in which all

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

in which all

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

in which all

the
Manufacture
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

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

in which all

Manufacture
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:

ex 3801

oil

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

and

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

in which all

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

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

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

the materials

Manufacture in which the value of
all
heading
No 3403 used does not exceed 20%
of
the
the
product

ex-works price of

of

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of
purified

sulphate turpentine,

by

or
Purification
refining of raw spirits of sulphate
turpentine

distillation

ex 3806

Ester gums

Manufacture from resin acids

48

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 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

3809

3810

3811

3812

3813

3814

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

herbicides,

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

and candles,

and

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

(for

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

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

fluxes

and
preparations

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

and

inhibitors,

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

prepared

- Prepared

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

- Other

rubber

plastics,
or

Prepared
accelerators;
compound plasticisers for rubber
or
elsewhere
anti-
specified
oxidizing preparations and other
compound stabilizers for rubber
or plastics

not
included;

the materials

Manufacture in which the value of
all
heading
No 3811 used does not exceed 50%
of
the
the
product

ex-works price of

of

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

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

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

charged

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

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

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

49

3818

3819

3820

3822

3823

3824

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

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

from

Anti-freezing preparations
prepared de-icing fluids

and

a

and

backing

Diagnostic or laboratory reagents
on
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
the materials used does not
all
exceed 50% of the ex-works price
of the product

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

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

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

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

- Industrial monocarboxylic fatty
acids, acid oils from refining

- Industrial fatty alcohols

in which all

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

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

or

or

for

allied

cores;

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

in which all

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

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

- The following of this heading:

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

-- Naphthenic acids, their water
insoluble salts and their esters

-- Sorbitol other

than that of

heading No 2905

50

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

ammonium

acids

of

--

Ion exchangers

-- Getters for vacuum tubes

-- Alkaline iron oxide for

the

purification of gas

-- Ammoniacal gas liquors and
spent oxide produced in coal
gas purification

-- Sulphonaphthenic acids, their
water insoluble salts and their
esters

-- Fusel oil and Dippel's oil

-- Mixtures

of

salts

having

different anions

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

- Other

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:

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

3901 to 3915

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

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

Manufacture in which:

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

- the value of any materials of
Chapter 39 used does not exceed
20% of the ex-works price of the
product14

- Other

Manufacture in which the value of
the materials of Chapter 39 used
does not exceed 20% of the ex-
works price of the product15

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

14

15

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.
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.

51

ex 3907

3912

3916 to 3921

made

- Copolymer,

from
polycarbonate and acrylonitrile-
butadiene-styrene
copolymer
(ABS)

- Polyester

its

and

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

except

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

ex 3917,

for

- Flat products,

forms

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

other

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product.
materials
However,
classified within the same heading
may be used provided their value
does not exceed 50% of the ex-
works price of the product16

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

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

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

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

- Other:

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

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

Manufacture in which:

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

- the value of any materials of
Chapter 39 used does not exceed
20% of the ex-works price of the
product17

-- Other

Manufacture in which the value of
any materials of Chapter 39 used
does not exceed 20% of the ex-
works price of the product18

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

16

17

18

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.
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.
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.

52

ex 3916
ex 3917

and

Profile shapes and tubes

Manufacture in which:

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

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

- the

of

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

the

ex 3920

- Ionomer sheet or film

- Sheets of regenerated cellulose,

polyamides or polyethylene

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

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

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

ex 3921

Foils of plastic, metallized

Manufacture
highly
transparent polyester foils with a
thickness of less than 23 micron 19

from

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

3922 to 3926

Articles of plastics

ex Chapter 40

Rubber
except for:

and

articles

thereof;

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

in which all

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

ex 4001

4005

4012

Laminated slabs of crepe rubber
for shoes

Lamination of sheets of natural
rubber

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

the materials used,

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

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

- Retreaded pneumatic, solid or

Retreading of used tyres

cushion tyres, of rubber

- Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

in which all

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

19

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%.

53

ex 4102

Raw skins of sheep or
without wool on

lambs,

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

4104 to 4107

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

than leather

Retanning of pre-tanned leather

or

4109

Patent
laminated
leather

leather

patent
and
leather; metallised

in which all

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

from leather

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

Chapter 42

ex Chapter 43

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

in which all

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

Furskins
fur;
manufactures thereof; except for:

artificial

and

in which all

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

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

or

Manufacture from non-assembled,
tanned or dressed furskins

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

in which all

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

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

Planing, sanding or finger-jointing

Splicing,
finger-jointing

planing,

sanding

or

ex 4302

Tanned
assembled:

or

dressed

furskins,

- Plates,
forms

crosses

and

similar

- Other

4303

of

apparel,

Articles
clothing
accessories and other articles of
furskin

ex Chapter 44

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

ex 4403

Wood roughly squared

ex 4407

ex 4408

ex 4409

or

sawn

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

exceeding

sheets and sheets

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

spliced,

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

54

- Sanded or finger-jointed

Sanding or finger-jointing

- Beadings and mouldings

Beading or moulding

to

Beadings
mouldings,
and
including moulded skirting and
other moulded boards

Beading or moulding

cases,

Packing
crates,
drums and similar packings, of
wood

boxes,

Manufacture from boards not cut to
size

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

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

ex 4410
ex 4413

ex 4415

ex 4416

ex 4418

- Builders' joinery and carpentry

of wood

in which all

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

- Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or
pins for footwear

ex Chapter 45

Cork and articles of cork; except
for:

4503

Articles of natural cork

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

in which all

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

Manufacture from cork of heading
No 4501

Chapter 46

Chapter 47

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

in which all

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

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

in which all

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

ex Chapter 48

Paper and paperboard; articles of
paper pulp, of paper
of
paperboard; except for:

or

in which all

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

ex 4811

4816

Paper
and
lined or squared only

paperboard,

ruled,

Manufacture
materials of Chapter 47

from paper-making

Manufacture
materials of Chapter 47

from paper-making

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

55

4817

and

letter

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

pouches, wallets

containing

ex 4818

Toilet paper

ex 4819

packing

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

paperboard,

containers,

ex 4820

Letter pads

Manufacture in which:

- all

the materials

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

used

- 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

Manufacture in which:

- all

the materials

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

used

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

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

Manufacture
materials of Chapter 47

from paper-making

ex 4823

ex Chapter 49

4909

4910

paper,

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

books,

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

in which all

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

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

messages

Calendars of any kind, printed,
including calendar blocks:

- Calendars of

the "perpetual"
type or with replaceable blocks
mounted on bases other than
paper or paperboard

Manufacture from materials not
classified within heading No 4909
or 4911

Manufacture in which:

- all

the materials

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

used

- Other

ex Chapter 50

Silk; except for:

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

Manufacture from materials not
classified
heading No 4909
or 4911

in

in which all

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

56

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 from20:

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

- other natural fibres not carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

5007

Woven fabrics of silk or of silk
waste:

- Incorporating rubber thread

Manufacture from single yarn21

- Other

Manufacture from22:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

ex Chapter 51

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

in which all

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

20

21

22

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

57

5106 to 5110

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

Manufacture from23:

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

- natural

fibres not

carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

5111 to 5113

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

animal

hair

or

- Incorporating rubber thread

Manufacture from single yarn24

- Other

Manufacture from25:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

ex Chapter 52

Cotton; except for:

in which all

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

23

24

25

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

58

5204 to 5207

Yarn and thread of cotton

Manufacture from26:

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

- natural

fibres not

carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

5208 to 5212

Woven fabrics of cotton:

- Incorporating rubber thread

Manufacture from single yarn27

- Other

Manufacture from28:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

ex Chapter 53

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

in which all

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

26

27

28

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

59

5306 to 5308

Yarn of other vegetable textile
fibres; paper yarn

Manufacture from29:

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

- natural

fibres not

carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

5309 to 5311

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

- Incorporating rubber thread

Manufacture from single yarn30

- Other

Manufacture from31:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

5401 to 5406

Yarn, monofilament and thread of
man-made filaments

Manufacture from32:

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

- natural

fibres not

carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

29

30

31

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

60

5407 and 5408

Woven
filament yarn:

fabrics

of man-made

- Incorporating rubber thread

Manufacture from single yarn33

- Other

Manufacture from34:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

5501 to 5507

Man-made staple fibres

Manufacture
materials or textile pulp

from

chemical

5508 to 5511

Yarn and sewing thread of man-
made staple fibres

Manufacture from35:

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

- natural

fibres not

carded or
combed or otherwise prepared for
spinning,

- chemical materials or textile pulp,

or

- paper-making materials

5512 to 5516

Woven
staple fibres:

fabrics

of man-made

- Incorporating rubber thread

Manufacture from single yarn36

32

33

34

35

36

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

61

- Other

Manufacture from37:

- coir yarn,

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
prepared for spinning,

fibres

- chemical materials or textile pulp,

or

- paper

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

ex Chapter 56

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

twine,

Manufacture from38:

- coir yarn,

- natural fibres,

- chemical materials or textile pulp,

or

- paper making materials

5602

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

- Needleloom felt

Manufacture from39:

- natural fibres,

- chemical materials or textile pulp

However:

37

38

39

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

62

- polypropylene

filament

of

heading No 5402,

- polypropylene fibres of heading

No 5503 or 5506

or

- polypropylene filament

tow of
heading No 5501, of which the
denomination in all cases of a
single filament or fibre is less
than 9 decitex,

may be used provided their value
does not exceed 40% of the ex-
works price of the product

- Other

Manufacture from40:

- natural fibres,

- man-made

staple

fibres made

from casein, or

- chemical materials or textile pulp

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

- Rubber thread and cord, textile

covered

- Other

Manufacture from rubber thread or
cord, not textile covered

Manufacture from41:

- natural

fibres not

carded or
combed or otherwise processed
for spinning,

- chemical materials or textile pulp,

or

- paper-making materials

Manufacture from42:

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
processed for spinning,

fibres

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

the

5604

5605

- chemical materials or textile pulp,

or

- paper-making materials

40

41

42

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

63

5606

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

Manufacture from43:

- natural fibres,

- man-made

not
staple
carded or combed or otherwise
processed for spinning,

fibres

- chemical materials or textile pulp,

or

- paper-making materials

Chapter 57

Carpets and other
coverings:

textile floor

- Of needleloom felt

Manufacture from44:

- natural fibres, or

- chemical materials or textile pulp

However:

- polypropylene

filament

of

heading No 5402,

- polypropylene fibres of heading

No 5503 or 5506

or

- polypropylene filament

tow of
heading No 5501, of which the
denomination in all cases of a
single filament or fibre is less
than 9 decitex,

may be used provided their value
does not exceed 40% of the ex-
works price of the product

Jute fabric may be used as a
backing

- Of other felt

Manufacture from45:

- natural

fibres not

carded or
combed or otherwise processed
for spinning, or

- chemical materials or textile pulp

43

44

45

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

64

- Other

Manufacture from46:

- coir yarn or jute yarn,

- synthetic or artificial

filament

yarn,

- natural fibres, or

- man-made

not
staple
carded or combed or otherwise
processed for spinning

fibres

Jute fabric may be used as a
backing

ex Chapter 58

Special woven fabrics;
textile fabrics;
trimmings;
for:

lace;
embroidery;

tufted
tapestries;
except

- Combined with rubber thread

Manufacture from single yarn47

- Other

Manufacture from48:

- natural fibres,

- man-made

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

fibres

- chemical materials or textile pulp,

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

5805

5810

the
Hand-woven tapestries of
types
Flanders,
Gobelins,
Aubusson, Beauvais and the like,
and needle-worked tapestries (for
example, petit point, cross stitch),
whether or not made up

in which all

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

Embroidery in the piece, in strips
or in motifs

Manufacture in which:

- all

the materials

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

used

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

46

47

48

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

65

5901

5902

5903

5904

Manufacture from yarn

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

of

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

or

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

Manufacture from yarn

- Other

Manufacture
materials or textile pulp

from

chemical

fabrics

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

Manufacture from yarn

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, rasing, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

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

Manufacture from yarn49

5905

Textile wall coverings:

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

Manufacture from yarn

- Other

Manufacture from50:

- coir yarn,

- natural fibres,

- man-made

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

fibres

- chemical materials or textile pulp,

or

49

50

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

66

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

5906

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

- Knitted or crocheted fabrics

Manufacture from51:

- natural fibres,

- man-made

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

fibres

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

- chemical materials or textile pulp

Manufacture
materials

from

chemical

- Other

Manufacture from yarn

fabrics

Textile
otherwise
impregnated, coated or covered;
painted canvas being theatrical
scenery, studio back-cloths or the
like

Manufacture from yarn

or

or
as

mercerising,

preparatory
(such

least
Printing accompanied by at
finishing
two
scouring,
operations
bleaching,
heat
setting, rasing, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47.5% of the ex-
works price of the product

lamps,

for
candles or

Textile wicks, woven, plaited or
stoves,
knitted,
like;
lighters,
the
incandescent gas mantles
and
tubular knitted gas mantle fabric
therefor,
not
whether
impregnated:

or

5907

5908

- Incandescent
impregnated

gas

mantles,

Manufacture from tubular knitted
gas mantle fabric

- Other

in which all

Manufacture
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:

51

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

67

- Polishing discs or rings other
than of felt of heading No 5911

Manufacture from yarn or waste
fabrics or rags of heading No 6310

- Woven

a

of

fabrics,

kind
commonly used in papermaking
or other technical uses, felted or
not, whether or not impregnated
or coated,
tubular or endless
with single or multiple warp
and/or weft, or flat woven with
multiple warp and/or weft of
heading No 5911

Manufacture from52:

- coir yarn,

- the following materials:

-- yarn of

polytetrafluoroethylene53,

-- yarn, multiple, of polyamide,
coated impregnated or covered
with a phenolic resin,

aromatic

-- yarn of synthetic textile fibres
of
polyamides,
obtained by polycondensation
of m-phenylenediamine
and
isophthalic acid,

-- monofil of

polytetrafluoroethylene54,

-- yarn of synthetic textile fibres

of poly-p-phenylene
terephthalamide,

-- glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn55

-- copolyester monofilaments of a
of
and
1,4-
and

polyester
terephthalic
cyclohexanediethanol
isophthalic acid,

resin
and

a
acid

-- natural fibres,

-- man-made

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

-- chemical materials or

textile

pulp

- Other

Manufacture from56:

- coir yarn,

- natural fibres,

- man-made

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

fibres

- chemical materials or textile pulp

52

53

54

55

56

For special conditions relating to products made of a mixture of textile materials, see Introductory note 5
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

68

Chapter 60

Knitted or crocheted fabrics

Manufacture from57:

- natural fibres,

- man-made

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

fibres

Chapter 61

Articles of apparel and clothing
accessories, knitted or crocheted:

- chemical materials or textile pulp

Manufacture from yarn58 59

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

knitted

- Other

Manufacture from60:

- natural fibres,

ex Chapter 62

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

knitted

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

girls'

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

and

- man-made

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

fibres

- chemical materials or textile pulp

Manufacture from yarn61 62

Manufacture from yarn63

or

Manufacture from unembroidered
fabric provided the value of the
unembroidered fabric used does not
exceed 40% of the ex-works price
of the product64

ex 6210
ex 6216

and

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

Manufacture from yarn65

or

Manufacture from uncoated fabric
provided the value of the uncoated
fabric used does not exceed 40% of
the ex-works price of the product66

6213 and 6214

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

57

58

59

60

61

62

63

64

65

66

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

69

- Embroidered

Manufacture
single yarn67 68

from unbleached

or

Manufacture from unembroidered
fabric provided the value of the
unembroidered fabric used does not
exceed 40% of the ex-works price
of the product69

Manufacture
single yarn70 71

from unbleached

or

- Other

at

as

least

shrink

Making up followed by printing
accompanied
two
by
preparatory or finishing operations
(such
bleaching,
scouring,
mercerising, heat setting, raising,
resistance
calendering,
processing, permanent
finishing,
decatising, impregnating, mending
and burling) where the value of the
unprinted
heading
Nos 6213 and 6214 used does not
the ex-works
exceed 47.5% of
price of the product

goods

of

6217

up

made

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

- Embroidered

Manufacture from yarn72

- Fire-resistant

equipment

of
covered with foil of

fabric
aluminized polyester

or

Manufacture from unembroidered
fabric provided the value of the
unembroidered fabric used does not
exceed 40% of the ex-works price
of the product73

Manufacture from yarn74

or

Manufacture from uncoated fabric
provided the value of the uncoated
fabric used does not exceed 40% of
the ex-works price of the product75

67

68

69

70

71

72

73

74

75

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

70

- Interlinings

for

collars

and

Manufacture in which:

cuffs, cut out

- all

the materials

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

used

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

- Other

Manufacture from yarn76

ex Chapter 63

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

in which all

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

6301 to 6304

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

- Of felt, of nonwovens

Manufacture from77:

- Other:

-- Embroidered

- natural fibres, or

- chemical materials or textile pulp

Manufacture
single yarn78 79

from unbleached

or

(other

knitted

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

-- Other

Manufacture
single yarn80 81

from unbleached

6305

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

Manufacture from82:

- natural fibres,

- man-made

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

fibres

6306

76

77

78

79

80

81

82

- chemical materials or textile pulp

awnings

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

See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembling pieces of knitted or crocheted fabrics
(cut out or knitted directly to shape), see Introductory Note 6.
See Introductory Note 6.
For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembling pieces of knitted or crocheted fabrics
(cut out or knitted directly to shape), see Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

71

- Of nonwovens

Manufacture from83 84:

- Other

Other made-up articles, including
dress patterns

- natural fibres, or

- chemical materials or textile pulp

Manufacture
single yarn85 86

from unbleached

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

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

tapestries,
cloths or

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

6307

6308

ex Chapter 64

Footwear, gaiters and the like;
except for:

6406

of

than outer

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

articles;

similar

ex Chapter 65

Headgear
except for:

and

parts

thereof,

6503

6505

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

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

Manufacture from materials of any
heading except for assemblies of
uppers affixed to inner soles or to
other sole components of heading
No 6406

in which all

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

in which all

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

Manufacture from yarn or textile
fibres87

Manufacture from yarn or textile
fibres88

ex Chapter 66

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

in which all

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

6601

83

84

85

86

87

88

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

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

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

72

Chapter 67

ex Chapter 68

ex 6803

ex 6812

ex 6814

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

in which all

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

Articles of stone, plaster, cement,
similar
asbestos,
materials; except for:

mica

or

in which all

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

Articles
agglomerated slate

of

slate

or

of

Manufacture from worked slate

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

and

Manufacture from materials of any
heading

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

Manufacture from worked mica
(including
or
reconstituted mica)

agglomerated

Chapter 69

Ceramic products

ex Chapter 70

Glass and glassware; except for:

in which all

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

in which all

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

ex 7003,
and ex 7005

ex 7004

Glass with a non-reflecting layer

Manufacture
heading No 7001

from materials of

7006

7007

7008

7009

bent,

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

- Glass-plate substrates, coated
with a dielectric thin film, and
of a semiconductor grade in
accordance
SEMII-
standards89

with

- Other

glass,

Safety
toughened
laminated glass

Manufacture
from non-coated
glass-plate substrate of heading
No 7006

Manufacture
heading No 7001

from materials of

consisting

(tempered)

of
or

Manufacture
heading No 7001

from materials of

Multiple-walled insulating units
of glass

Manufacture
heading No 7001

from materials of

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

Manufacture
heading No 7001

from materials of

89

SEMII – Semiconductor Equipment and Materials Institute Incorporated.

73

7010

7013

and

ampoules

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

conveyance

the

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

toilet,
or

in which all

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

or

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

in which all

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

or

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

or

(with

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

value

the

of

ex 7019

Articles (other than yarn) of glass
fibres

Manufacture from:

- uncoloured slivers, rovings, yarn

or chopped strands, or

- glass wool

in which all

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

ex Chapter 71

or

cultured

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

and

ex 7101

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

strung

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

ex 7102,
and ex 7104

ex 7103

precious

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

or

Manufacture
precious or semi-precious stones

from

unworked

7106, 7108 and
7110

Precious metals:

74

- Unwrought

Manufacture from materials not
classified within heading No 7106,
7108 or 7110

or

thermal or chemical
Electrolytic,
separation of precious metals of
heading No 7106, 7108 or 7110

or

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

- Semi-manufactured

or

in

powder form

Manufacture
precious metals

from unwrought

ex 7107,
and ex 7111

ex 7109

Metals clad with precious metals,
semi-manufactured

Manufacture from metals clad with
precious metals, unwrought

7116

Articles of natural or cultured
pearls, precious or semi-precious
stones
or
reconstructed)

synthetic

(natural,

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

7207

Semi-finished products of iron or
non-alloy steel

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

in which all

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

or

Manufacture from base metal parts,
not plated or covered with precious
metals, provided the value of all
the materials used does not exceed
50% of the ex-works price of the
product

in which all

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

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

7208 to 7216

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

Manufacture from ingots or other
primary forms of heading No 7206

7217

Wire of iron or non-alloy steel

ex 7218,
7222

7219 to

products,

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

Manufacture
materials of heading No 7207

from semi-finished

Manufacture from ingots or other
primary forms of heading No 7218

7223

Wire of stainless steel

Manufacture
materials of heading No 7218

from semi-finished

75

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

Manufacture
materials of heading No 7224

from semi-finished

in which all

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

Manufacture
heading No 7206

from materials of

Manufacture
heading No 7206

from materials of

ex 7224,
7228

7225 to

products,

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

7229

Wire of other alloy steel

ex Chapter 73

Articles of iron or steel; except
for:

ex 7301

Sheet piling

7302

or

the

tramway

following:

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

crossing

7304, 7305 and
7306

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

Manufacture
heading No 7206,
or 7224

from materials of
7218
7207,

ex 7307

7308

drilling,

deburring

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

in which all

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

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

buildings

(excluding
Structures
prefabricated
of
heading No 9406) and parts of
structures (for example, bridges
lock-gates,
and bridge-sections,
towers,
roofs,
lattice masts,
roofing frameworks, doors and
frames and
windows and their
thresholds
shutters,
for doors,
balustrades, pillars and columns),
rods,
of
tubes
angles,
and the like, prepared for use in
structures, of iron or steel

steel; plates,
sections,

iron or

shapes,

ex 7315

Skid chain

the materials

Manufacture in which the value of
heading
all
No 7315 used does not exceed 50%
of
the
the
product

ex-works price of

of

ex Chapter 74

Copper
except for:

and

articles

thereof;

Manufacture in which:

- all

the materials

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

used

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

76

7401

7402

7403

Copper mattes; cement copper
(precipitated copper)

Unrefined copper; copper anodes
for electrolytic refining

in which all

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

in which all

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

Refined copper and copper alloys,
unwrought:

- Refined copper

in which all

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

- Copper
copper
elements

alloys

and
containing

refined
other

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

7404

Copper waste and scrap

7405

Master alloys of copper

in which all

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

in which all

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

ex Chapter 75

Nickel
except for:

and

articles

thereof;

Manufacture in which:

- all

the materials

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

used

7501 to 7503

nickel

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

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

in which all

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

ex Chapter 76

Aluminium and articles thereof;
except for:

Manufacture in which:

- all

the materials

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

used

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

77

7601

Unwrought aluminium

Manufacture in which:

- all

the materials

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

used

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

or

thermal

by
treatment

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

in which all

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

Manufacture in which:

- all

of

the

used

the materials

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

endless

bands)

cloth,

and

7602

Aluminium waste or scrap

ex 7616

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

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

Chapter 77

Reserved for possible future use
in the HS

ex Chapter 78

Lead and articles thereof; except
for:

Manufacture in which:

- all

the materials

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

used

7801

Unwrought lead:

- Refined lead

- Other

7802

Lead waste and scrap

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

Manufacture
"work" lead

from "bullion" or

in which all

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

in which all

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

78

ex Chapter 79

Zinc and articles thereof; except
for:

Manufacture in which:

- all

the materials

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

used

7901

Unwrought zinc

7902

Zinc waste and scrap

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

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product. However, waste and scrap
of heading No 7902 may not be
used

in which all

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

ex Chapter 80

Tin and articles thereof; except
for:

Manufacture in which:

- all

the materials

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

used

8001

Unwrought tin

8002 and 8007

Tin waste and scrap; other articles
of tin

Chapter 81

base metals;

Other
articles thereof:

cermets;

- Other base metals, wrought;

articles thereof

- Other

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

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product. However, waste and scrap
of heading No 8002 may not be
used

in which all

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

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

in which all

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

ex Chapter 82

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

thereof of

in which all

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

79

8206

8207

8208

ex 8211

8214

8215

two or more of

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

example,

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

for
punching,
drilling,

Knives and cutting blades,
machines
appliances

for
for mechanical

or

in which all

Manufacture
the
materials used are classified within
a heading other
than heading
Nos 8202 to 8205. However, tools
of heading Nos 8202 to 8205 may
be
set
provided their value does not
exceed 15% of the ex-works price
of the set

incorporated

into

the

Manufacture in which:

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

cutting

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

in which all

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

cutlery (for
Other articles of
example, hair clippers, butchers'
or kitchen cleavers, choppers and
mincing knives, paper knives);
manicure or pedicure sets and
instruments (including nail files)

in which all

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

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

in which all

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

ex Chapter 83

Miscellaneous articles of base
metal; except for:

in which all

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

ex 8302

and
Other mountings,
similar
for
buildings, and automatic door
closers

fittings
suitable

articles

ex 8306

Statuettes and other ornaments, of
base metal

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
other
product. However,
materials of heading No 8302 may
be used provided their value does
not exceed 20% of the ex-works
price of the product

the

in which all

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

the

80

ex Chapter 84

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

Manufacture in which:

- all

the materials

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

used

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

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

ex 8401

Nuclear fuel elements

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product90

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

8402

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

Manufacture in which:

- all

the materials

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

used

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

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

8403 and ex 8404

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

in which all

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

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

8406

8407

8408

8409

8411

Steam turbines and other vapour
turbines

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

Spark-ignition reciprocating or
rotary internal combustion piston
engines

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

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

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

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

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

Turbo-jets,
other gas turbines

turbo-propellers and

Manufacture in which:

- all

the materials

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

used

8412

Other engines and motors

- 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

90

This rule shall apply until 31.12.2005.

81

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

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

ex 8413

Rotary
pumps

positive

displacement

Manufacture in which:

- all

the materials

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

used

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

ex 8414

Industrial fans, blowers and the
like

Manufacture in which:

8415

8418

conditioning

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

those machines

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

or

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

- the

of

all

the

value

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

ex 8419

Machines for wood, paper pulp
and paperboard industries

Manufacture:

8420

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

other

- in which the value of all

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

- where, within the above limit, the
materials classified within the
same heading as the product are
only used up to a value of 25% of
the ex-works price of the product

Manufacture:

- in which the value of all

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

- where, within the above limit, the
materials classified within the
same heading as the product are
only used up to a value of 25% of
the ex-works price of the product

82

8423

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

Manufacture in which:

- all

the materials

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

used

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

8425 to 8428

Lifting,
unloading machinery

handling,

loading

or

Manufacture:

- in which the value of all

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

classified

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

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

Self-propelled
angledozers, graders,
scrapers, mechanical
excavators,
shovel
tamping machines
rollers:

bulldozers,
levellers,
shovels,
loaders,
road

and

- Road rollers

- Other

Manufacture:

8429

8430

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

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

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

and
snow-ploughs

pile-drivers

ex 8431

Parts suitable for use solely or
principally with road rollers

- in which the value of all

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

classified

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

Manufacture:

- in which the value of all

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

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

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

83

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

8439

8441

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

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

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;

- where, within the above limit, the
materials classified within the
same heading as the product are
only used up to a value of 25% of
the ex-works price of the product

Manufacture:

- in which the value of all

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

- where, within the above limit, the
materials classified within the
same heading as the product are
only used up to a value of 25% of
the ex-works price of the product

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

ex 8448

8452

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

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

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

furniture, bases

machines;

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

- Other

Manufacture:

- in which the value of all

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

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

- the thread tension, crochet and
are

zigzag mechanisms used
already originating

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

8456 to 8466

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

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

84

8469 to 8472

8480

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

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

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

8484

8485

ex Chapter 85

- all

the materials

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

used

- 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

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

of metal;
of
joints,

sets
gaskets
dissimilar

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

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

and

parts

machinery

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

image

and

Manufacture in which

- all

the materials

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

used

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

8501

Electric motors and generators
(excluding generating sets)

Manufacture:

- in which the value of all

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

classified

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

85

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
the materials used does not
all
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
the materials used does not
all
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

8502

Electric generating sets and rotary
converters

Manufacture:

ex 8504

Power supply units for automatic
data-processing machines

ex 8518

8519

8520

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

electric

their

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

(record-decks),
cassette-players
sound reproducing
incorporating a

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

recording

8521

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

- in which the value of all

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

classified

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

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

Manufacture:

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

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

8522

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

86

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

recording

or

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

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

records,

for

of

- Matrices and masters for

the

production of records

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

- Other

Manufacture:

8523

8524

8525

not

Transmission apparatus for radio-
radio-telegraphy,
telephony,
television,
radio-broadcasting or
incorporating
whether
or
sound
reception apparatus
reproducing
recording
apparatus;
cameras;
image video cameras and
still
other video camera recorders

television

or

or

8526

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

8527

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

combined,

the

in

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

- in which the value of all

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

classified

- where, within the above limit, the
materials
within
heading No 8523 are only used
up to a value of 10% of the ex-
works price of the product

Manufacture:

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

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

87

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

8528

apparatus

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

whether
radio
sound or
or

8529

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

for

- Suitable

or
principally with video recording
or reproducing apparatus

solely

use

Manufacture:

- in which the value of all

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

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

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

- Other

Manufacture:

8535 and 8536

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

8537

and

other

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

ex 8541

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

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

classified

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

Manufacture:

- in which the value of all

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

classified

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

Manufacture in which:

- all

the materials

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

used

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

88

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

8542

Electronic integrated circuits and
microassemblies

Manufacture:

- in which the value of all

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

classified

- where, within the above limit, the
materials
within
heading No 8541 or 8542, taken
together, are only used up to a
value of 10% of the ex-works
price of the product

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

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

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

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

Insulated (including enamelled or
anodised) wire, cable (including
coaxial cable) and other insulated
electric conductors, whether or
not fitted with connectors; optical
of
fibre
individually
fibres,
whether or not assembled with
electric conductors or fitted with
connectors

cables, made
sheathed

up

electrodes,

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

Electrical
material

insulators

of

any

appliances

Insulating fittings for electrical
machines,
or
equipment, being fittings wholly
of insulating materials apart from
any minor components of metal
(for example,
threaded sockets)
during moulding
incorporated
solely for purposes of assembly,
other than insulators of heading
No 8546;
conduit
electrical
tubing and joints therefor, of base
insulating
metal
material

lined with

spent

Waste and scrap of primary cells,
and electric
primary batteries
primary
accumulators;
cells, spent primary batteries and
spent
accumulators;
electrical parts of machinery or
or
apparatus,
included
this
Chapter

elsewhere

specified

electric

not

in

8544

8545

8546

8547

8548

ex Chapter 86

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

(including
traffic

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

89

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

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

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

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

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

8608

or

tramway

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

Manufacture in which:

- all

the materials

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

used

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

ex Chapter 87

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

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

8709

8710

8711

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

for

Tanks
fighting
whether
weapons,
vehicles

and

other

armoured
vehicles, motorized,
fitted with
or
not
such
and parts

of

Manufacture in which:

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

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

- With

reciprocating

internal
combustion piston engine of a
cylinder capacity:

-- Not exceeding 50 cc

Manufacture:

- in which the value of all

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

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

-- Exceeding 50 cc

Manufacture:

- in which the value of all

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

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

90

- Other

Manufacture:

- in which the value of all

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

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

Manufacture from materials not
classified in heading No 8714

ex 8712

Bicycles without ball bearings

8715

Baby carriages and parts thereof

Manufacture in which:

8716

Trailers and semi-trailers; other
vehicles,
mechanically
propelled; parts thereof

not

ex Chapter 88

Aircraft,
thereof; except for:

spacecraft, and parts

ex 8804

Rotochutes

8805

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

parts

of

Chapter 89

Ships,
structures

boats

and

floating

ex Chapter 90

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

instruments

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

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

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

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

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

in which all

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

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

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

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

in which all

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

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

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

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

in which all

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

hulls

Manufacture in which:

- all

the materials

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

used

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

91

9001

9002

9004

ex 9005

ex 9006

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

glass

of

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

instruments

or

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

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

telescopes

(other

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

flashbulbs

other

9007

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

cameras
or

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

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

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

Manufacture in which:

- all

the materials

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

used

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

- the

of

all

the

value

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

Manufacture in which:

- all

the materials

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

used

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

- the

of

all

the

value

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

Manufacture in which:

- all

the materials

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

used

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

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

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

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

- the

of

all

the

value

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

92

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

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

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

9011

Compound optical microscopes,
for
including
photomicrography,
cinephotomicrography
microprojection

those

or

Manufacture in which:

- all

the materials

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

used

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

- the

of

all

the

value

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

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

Manufacture in which the value of
the materials used does not
all
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 9014

Other navigational
and appliances

instruments

9015

9016

9017

9018

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

instruments

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

marking-out

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

and
callipers),

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

apparatus,

apparatus

- Dentists' chairs

incorporating
dental appliances or dentists'
spittoons

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

- Other

Manufacture in which:

- all

the materials

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

used

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

93

9019

9020

9024

9025

9026

9027

9028

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

therapeutic

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

and appliances

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

properties

Hydrometers and similar floating
thermometers,
instruments,
pyrometers,
barometers,
hygrometers and psychrometers,
recording
any
combination of these instruments

not,

and

or

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

level
heat
instruments

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

light

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

- Parts and accessories

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

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

Manufacture in which:

- all

the materials

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

used

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

Manufacture in which:

- all

the materials

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

used

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

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

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

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

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

94

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

- Other

Manufacture:

- in which the value of all

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

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

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

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

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

indicators

speed

other

instruments
for measuring
electrical

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

instruments
for measuring

of

or
appliances

Measuring
instruments,
machines,
included
in
Chapter; profile projectors

elsewhere

not

checking
and
or
this

specified

Automatic
controlling
apparatus

regulating
instruments

or
and

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

9029

9030

9031

9032

9033

and

accessories

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

instruments

ex Chapter 91

Clocks and watches and parts
thereof; except for:

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

9105

Other clocks

Manufacture:

- in which the value of all

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

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

95

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

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

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

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

9109

Clock movements, complete and
assembled

Manufacture:

9110

or

watch

unassembled

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

assembled

- in which the value of all

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

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

Manufacture:

- in which the value of all

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

classified

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

9111

Watch cases and parts thereof

Manufacture in which:

- all

the materials

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

used

9112

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

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

Manufacture in which:

- all

the materials

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

used

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

9113

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

- Of base metal, whether or not
silver-plated, or of

gold- or
metal clad with precious metal

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

- Other

Chapter 92

Musical
accessories of such articles

instruments; parts and

Chapter 93

Arms and ammunition; parts and
accessories thereof

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

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

96

ex Chapter 94

ex 9401
ex 9403

and

9405

lighting

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

fittings,

metal

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

unstuffed

and

lighting
searchlights

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

9406

Prefabricated buildings

ex Chapter 95

9503

games

Toys,
sports
requisites; parts and accessories
thereof; except for:

and

Other toys; reduced-size ("scale")
models and similar recreational
models, working or not; puzzles
of all kinds

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product

Manufacture in which the value of
the materials used does not
all
exceed 40% of the ex-works price of
the product

in which all

Manufacture
the
materials used are classified in a
the
heading other
product

than that of

Manufacture in which the value of
all
the materials used does not
exceed 40% of the ex-works price of
the product

or

from cotton cloth
Manufacture
already made up in a form ready
for
heading No 9401
or 9403, provided:

use

of

- its value does not exceed 25% of
the ex-works price of the product;

- all the other materials used are
already
are
originating
classified in a heading other than
heading No 9401 or 9403

and

Manufacture in which the value of
all
the materials used does not
exceed 50% of the ex-works price
of the product

Manufacture in which the value of
all
the materials used does not
exceed 50% of the ex-works price
of the product

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product

Manufacture in which:

- all

the materials

are
classified within a heading other
than that of the product;

used

ex 9506

Golf clubs and parts thereof

ex Chapter 96

Miscellaneous
articles; except for:

manufactured

- the value of all the materials used
does not exceed 50% of the ex-
works price of the product

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product. However, roughly shaped
blocks for making golf club heads
may be used

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product

97

ex 9601
ex 9602

and

Articles of animal, vegetable or
mineral carving materials

ex 9603

Brooms and brushes (except for
besoms and the like and brushes
squirrel
made from marten or
hair), hand-operated mechanical
floor
sweepers, not motorized,
paint pads and rollers, squeegees
and mops

Manufacture
from
carving materials of
heading

"worked"
same
the

Manufacture in which the value of
all
the materials used does not
exceed 50% of the ex-works price
of the product

9605

9606

9608

9612

Travel sets for personal
sewing
cleaning

shoe

or

or

toilet,
clothes

press-fasteners,

Buttons,
snap-
fasteners and press-studs, button
moulds and other parts of these
articles; button blanks

fountain

Ball-point pens; felt-tipped and
and
other porous-tipped pens
markers;
pens,
stylograph pens and other pens;
duplicating stylos; propelling or
pen-holders,
sliding
similar
pencil-holders
holders; parts (including caps and
clips) of the foregoing articles,
other
than those of heading
No 9609

pencils;

and

similar

ribbons,
Typewriter or
inked or otherwise prepared for
giving impressions, whether or
not on spools or in cartridges;
ink-pads, whether or not
inked,
with or without boxes

Each item in the set must satisfy
the rule, which would apply to it if
it were not
included in the set.
However, non-originating articles
may be
incorporated, provided
their total value does not exceed
15% of the ex-works price of the
set

Manufacture in which:

- all

the materials

are
classified within a heading other
than that of the product;

used

- the value of all the materials used
does not exceed 50% of the ex-
works price of the product

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product. However, nibs or nib-
points classified within the same
heading may be used

Manufacture in which:

- all

the materials

are
classified within a heading other
than that of the product;

used

ex 9613

Lighters with piezo-igniter

- the value of all the materials used
does not exceed 50% of the ex-
works price of the product

the materials

Manufacture in which the value of
all
heading
No 9613 used does not exceed 30%
of
the
the
product

ex-works price of

of

ex 9614

Smoking pipes and pipe bowls

Chapter 97

Works of art, collectors' pieces
and antiques

Manufacture from roughly shaped
blocks

in which all

Manufacture
the
materials used are classified within
a heading other than that of the
product"

98

ANNEX C

MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT
CERTIFICATE EUR.1

Printing instructions

1.

2.

Each form shall measure 210 x 297 mm; a tolerance of up to "minus 5 mm" or
"plus 8 mm" in the length may be allowed. The paper used must be white, sized for
writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall
have a printed green guilloche pattern background making any falsification by
mechanical or chemical means apparent to the eye.

The competent authorities of the Member States of the Community may reserve the
right to print the forms themselves or may have them printed by approved printers. In
the latter case, each form must include a reference to such approval. Each form must
bear the name and address of the printer or a mark by which the printer can be
identified. It shall also bear a serial-number, either printed or not, by which it can be
identified.

99

MOVEMENT CERTIFICATE

1.

Exporter (name, full address, country)

EUR.1

000.000
See notes overleaf before completing this form

No A

3. Consignee (name, full address, country) (Optional)

and

2. Certificate used in preferential trade between

(insert appropriate countries, groups of countries or territories)

4. Country,

group

of
countries or territory in
which the products are
considered as originating

5. Country, group of countries
or territory of destination

6.

Transport details (Optional)

7. Remarks

8.

Item number; Marks and numbers; Number and kind of package1;
Description of goods

9. Gross weight (kg)
or other measure
(litres,m3,etc.)

10.Invoices

(Optional)

11. CUSTOMS ENDORSEMENT

Declaration certified
Export document2
Form...................................................
Customs office .................................
Issuing country or territory
...........................................................
Date...................................................
...........................................................

(Signature)

12. DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described
above meet the conditions required for the issue of
this certificate.

Stamp

Place and date ........................................................

. ...............................................................................

(Signature)

(1) If goods are not packed, indicate number of articles or state “In bulk” as appropriate.
(2) Complete only where the regulations of the exporting country or territory require.

100

13. Request for verification, to:

14. Result of verification
Verification carried out shows that this certificate*

was issued by the customs office indicated and that the
information contained therein is accurate.

does not meet the requirements as to authenticity and
accuracy (see remarks appended).

Verification of the authenticity and accurancy of this certificate is
requested

..............................................................................................................................
(Place and date)

.......................................................................................................

(Place and date)

..................................................................

Stamp

.......................................................

Stamp

............................... .........................................
...............................(Signature)

.............................. ..........................................
.............................. (Signature)
________________________
* Insert X in the appropriate box.

NOTES

1. Certificates must not contain erasures or words written over one another. Any
alterations must be made by deleting the incorrect particulars and adding any
necessary corrections. Any such alteration must be initialled by the person who
completed the certificate and endorsed by the customs authorities of the issuing
country or territory.

2. No spaces must be left between the items entered on the certificate and each item
must be preceded by an item number. A horizontal line must be drawn immediately
below the last item. Any unused space must be struck through in such a manner as
to make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with

sufficient detail to enable them to be identified.

101

APPLICATION FOR A MOVEMENT CERTIFICATE

1.

Exporter (name, full address, country) (Optional)

EUR.1
See notes overleaf before completing this form
2. Application for a certificate to be used in preferential trade

No A

000.000

3. Consignee (name, full address, country) (Optional)

and

between

(insert appropriate countries or groups of countries or territories)

4. Country,

group

of
countries or territory in
which the products are
considered as originating

5. Country,

group

of
countries or territory of
destination

6.

Transport details (Optional)

7. Remarks

8.

Item number; Marks and numbers; Number and kind of packages*;
Description of goods

9. Gross weight (kg)
or other measure
(litres, m3, etc.)

10.Invoices

(Optional)

*

If goods are not packed, indicate number of articles or state “In bulk” as appropriate.

102

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE

that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY

as follows the circumstances which have enabled these goods to meet the above
conditions:

...............................................................................................................................................................

...............................................................................................................................................................

...............................................................................................................................................................

...............................................................................................................................................................

SUBMIT

the following supporting documents1:

...............................................................................................................................................................

...............................................................................................................................................................

...............................................................................................................................................................

...............................................................................................................................................................

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence
which these authorities may require for the purpose of issuing the attached
certificate, and undertake, if required, to agree to any inspection of my accounts
and to any check on the processes of manufacture of the above goods, carried out
by the said authorities;

REQUEST

the issue of the attached certificate for these goods.

.....................................................................................................

(Place and date)

.....................................................................................................

(Signature)

1

For example, import documents, movement certificates, manufacturer’s declarations, etc.
referring to the products used in manufacture or to the goods re-exported in the same
state.

103

ANNEX D

INVOICE DECLARATION

The invoice declaration, the text of which is given below, must be made out in accordance
with the footnotes. However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorization No ...1)
declares that, except where otherwise clearly indicated, these products are of ... preferential
origin2.

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument
tilladelse nr. ...1),
præferenceoprindelse i ...2.

at varerne, medmindre

erklærer,

andet

tydeligt

(toldmyndighedernes
angivet, har

er

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...1) der Waren, auf die sich dieses
Handelspapier bezieht, erklärt, dass diese Waren,
soweit nicht anders angegeben,
präferenzbegünstigte ...-Ursprungswaren sind2.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο
αριθ
προτιµησιακής καταγωγής

εκτός εάν δηλώνεται σαφώς άλλως
,

δηλώνει ότι

. ...1]

,

άδεια τελωνείου
τα προϊόντα αυτά είναι

[

...2.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera
nº ...1) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen
preferencial ...2.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...1) ilmoittaa, että nämä tuotteet
ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ...-alkuperätuotteita2.

L'exportateur des produits couverts par le présent document [autorisation douanière n° ...1]
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ...2.

French version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ...1]
dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...2.

Italian version

104

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning
nr. ...1), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen
van preferentiële ...-oorsprong zijn2.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização
aduaneira n.º ...1), declara que, salvo expressamente indicado em contrário, estes produtos são
de origem preferencial ...2.

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...1)
tydligt markerats, har förmånsberättigande ...-
försäkrar att dessa varor, om inte annat
ursprung2.

.................................................................................................................................................3
(Place and date)

.................................................................................................................................................4
(Signature of the exporter; in addition, the name of the person signing the declaration must be
indicated in clear script)

1

2

3

4

When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex to this
Regulation, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not
made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
The origin of products must be indicated.
These indications may be omitted if the information is contained in the document itself.
See Article 21(5) of the Annex to this Regulation. In cases where the exporter is not required to sign, the exemption of signature
also implies the exemption of the name of the signatory.

105

DECLARATION

Transitional period concerning the issue or making-out of documents relating to the
proof of origin

1.

Until 31 December 2001, the competent customs authorities of the Community or of
Ceuta and Melilla shall accept as a valid proof of origin within the meaning of this
Regulation:

(a)

long-term movement certificates EUR.1 ("LT certificates"),
issued under
Regulation (EEC) No 1135/88, endorsed with the stamp of the competent
customs office of the exporting Member State;

(b) movement certificates EUR.1 issued under Regulation (EEC) No 1135/88,
endorsed by an approved exporter with a special stamp which has been
approved by the customs authority of the exporting Member State or endorsed
beforehand with the stamp of the competent customs office of the exporting
Member State;

(c)

EUR.2 forms made out under Regulation (EEC) No 1135/88.

2.

Requests for the subsequent verification of the documents referred to above shall be
accepted by the competent customs authorities of the Community and of Ceuta and
Melilla for a period of two years after the issue or making-out of the proof of origin
concerned. Such verification shall be carried out in accordance with Title VI of the
Annex to this Regulation.

106