Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part
Date: 2001-10-29
Institutions: Austria, Belgium, Croatia, Denmark, European Atomic Energy Community, European Coal and Steel Community, European Community, Finland, France, Germany, Greece, Ireland, Italy, Netherlands, Portugal, Spain, Sweden, United Kingdom
Subjects: Croatia, cooperation policy, stabilisation and association agreement

28.1.2005

EN

Official Journal of the European Union

L 26/3

STABILISATION AND ASSOCIATION AGREEMENT

between the European Communities and their Member States, of the one part, and the Republic of
Croatia, of the other part

THE KINGDOM OF BELGIUM,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE GRAND DUCHY OF LUXEMBOURG,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty establishing the European Community, the Treaty establishing the European Coal and
Steel Community, the Treaty establishing the European Atomic Energy Community, and the Treaty on European Union,

hereinafter referred to as ‘Member States’, and

THE EUROPEAN COMMUNITY, THE EUROPEAN COAL AND STEEL COMMUNITY, THE EUROPEAN ATOMIC
ENERGY COMMUNITY,

hereinafter referred to as the ‘Community’,

of the one part, and

THE REPUBLIC OF CROATIA, hereinafter referred to as ‘Croatia’,

of the other part,

CONSIDERING the strong links between the Parties and the values that they share, their desire to strengthen those links
and establish a close and lasting relationship based on reciprocity and mutual interest, which should allow Croatia to
further strengthen and extend the relations with the Community,

CONSIDERING the importance of this Agreement, in the framework of the Stabilisation and Association process with
the countries of south-eastern Europe, in the establishment and consolidation of a stable European order based on coop-
eration, of which the European Union is a mainstay, as well as in the framework of the Stability Pact,

CONSIDERING the commitment of the Parties to contribute by all means to the political, economic and institutional
stabilisation in Croatia as well as in the region, through the development of civic society and democratisation, institution
building and public administration reform, enhanced trade and economic cooperation, wide-ranging cooperation,
including in justice and home affairs, and the strengthening of national and regional security,

CONSIDERING the commitment of the Parties to increasing political and economic freedoms as the very basis of this
Agreement, as well as their commitment to respect human rights and the rule of law, including the rights of persons
belonging to national minorities, and democratic principles through a multiparty system with free and fair elections,

CONSIDERING that Croatia reaffirms its commitment to the right of return for all refugees and displaced persons and to
the protection of their related rights,

L 26/4

EN

Official Journal of the European Union

28.1.2005

CONSIDERING the commitment of the Parties to the full implementation of all principles and provisions of the UN
Charter, of the OSCE, notably those of the Helsinki Final Act, the concluding documents of the Madrid and Vienna
Conferences, the Charter of Paris for a New Europe, and of the Stability Pact for south-eastern Europe, as well as to
compliance with the obligations under the Dayton/Paris and Erdut agreements, so as to contribute to regional stability
and cooperation among the countries of the region,

CONSIDERING the commitment of the Parties to the principles of free market economy and the readiness of the Com-
munity to contribute to the economic reforms in Croatia,

CONSIDERING the commitment of the Parties to free trade, in compliance with the rights and obligations arising out of
the WTO,

DESIROUS of establishing regular political dialogue on bilateral and international issues of mutual interest, including
regional aspects, taking into account the Common Foreign and Security Policy of the European Union,

CONVINCED that the Stabilisation and Association Agreement will create a new climate for economic relations between
them and above all for the development of trade and investment, factors crucial to economic restructuring and moderni-
sation,

BEARING IN MIND the commitment by Croatia to approximate its legislation in the relevant sectors to that of the Com-
munity,

TAKING ACCOUNT of the Community's willingness to provide decisive support for the implementation of reform and
reconstruction, and to use all available instruments of cooperation and technical, financial and economic assistance on a
comprehensive indicative multiannual basis to this endeavour,

CONFIRMING that the provisions of this Agreement that fall within the scope of Part III, Title IV of the Treaty estab-
lishing the European Community bind the United Kingdom and Ireland as separate Contracting Parties, and not as a part
of the European Community, until the United Kingdom or Ireland (as the case may be) notifies Croatia that it has
become bound as part of the European Community in accordance with the Protocol on the position of the United
Kingdom and Ireland annexed to the Treaty on European Union and the Treaty establishing the European Community.
The same applies to Denmark, in accordance with the Protocol annexed to those Treaties on the position of Denmark,

RECALLING the Zagreb Summit, which called for further consolidation of relations between the countries of the Stabili-
sation and Association Process and the European Union as well as enhanced regional cooperation,

RECALLING the European Union's readiness to integrate to the fullest possible extent Croatia into the political and
economic mainstream of Europe and its status as a potential candidate for EU membership on the basis of the Treaty on
European Union and fulfilment of the criteria defined by the European Council in June 1993, subject to the successful
implementation of this Agreement, notably regarding regional cooperation,

HAVE AGREED AS FOLLOWS:

Article 1

TITLE I

An Association is hereby established between the Com-
1.
munity and its Member States, of the one part and Croatia, of
the other part.

2.

The aims of this Association are:

— to provide an appropriate framework for political dialogue,
relations

allowing the development of close political
between the Parties;

— to support the efforts of Croatia to develop its economic
and international cooperation, also through the approxima-
tion of its legislation to that of the Community;

GENERAL PRINCIPLES

Article 2

Respect for the democratic principles and human rights as
proclaimed in the Universal Declaration of Human Rights and
as defined in the Helsinki Final Act and the Charter of Paris for
a New Europe, respect for international law principles and the
rule of law as well as the principles of market economy as
reflected in the Document of the CSCE Bonn Conference on
Economic Cooperation, shall form the basis of the domestic
and external policies of the Parties and constitute essential
elements of this Agreement.

Article 3

— to support the efforts of Croatia to complete the transition
into a market economy, to promote harmonious economic
relations and develop gradually a free trade area between
the Community and Croatia;

— to foster regional cooperation in all the fields covered by

this Agreement.

International and regional peace and stability and the develop-
ment of good neighbourly relations are central to the Stabilisa-
tion and Association Process referred to in the conclusions of
the Council of the European Union on 21 June 1999. The
conclusion and the implementation of this Agreement come
within the framework of the conclusions of the Council of the
European Union of 29 April 1997, and are based on the indivi-
dual merits of Croatia.

28.1.2005

EN

Official Journal of the European Union

L 26/5

Article 4

Article 8

Croatia commits itself to continue and foster cooperation and
good neighbourly relations with the other countries of the
region including an appropriate level of mutual concessions
concerning the movement of persons, goods, capital and
services as well as the development of projects of common
interest, notably those related to refugee return and combating
organised crime, corruption, money laundering, illegal migra-
tion and trafficking. This commitment constitutes a key factor
in the development of the relations and cooperation between
the Parties and thus contributes to regional stability.

Article 5

The Association shall be implemented progressively and
1.
shall be fully realised at the latest within six years after the
entry into force of this Agreement.

2.
The Stabilisation and Association Council established
under Article 110 shall regularly review the application of this
Agreement and the accomplishment by Croatia of legal, admin-
istrative, institutional and economic reforms in the light of the
preamble and in accordance with the general principles laid
down in this Agreement.

1.
Political dialogue shall take place within the Stabilisation
and Association Council, which shall have general responsi-
bility for any matter which the Parties might wish to put to it.

At the request of the Parties, political dialogue may also

2.
take place in the following formats:

— meetings, where necessary, of senior officials representing
Croatia, on the one hand, and the Presidency of the Council
of the European Union and the Commission, on the other;

— taking full advantage of all diplomatic channels between the
Parties,
including appropriate contacts in third countries
and within the United Nations, the OSCE, the Council of
Europe and other international fora;

— any other means which would make a useful contribution
to consolidating, developing and stepping up this dialogue.

Article 9

Political dialogue at parliamentary level shall take place within
the framework of the Stabilisation and Association Parliamen-
tary Committee established under Article 116.

Article 6

Article 10

The Agreement shall be fully compatible with the relevant
WTO provisions, in particular Article XXIV of the GATT 1994
and Article V of the GATS.

Political dialogue may take place within a multilateral frame-
work, and as a regional dialogue including other countries of
the region.

TITLE II

POLITICAL DIALOGUE

Article 7

TITLE III

REGIONAL COOPERATION

Article 11

Political dialogue between the Parties shall be established
within the context of this Agreement. It shall accompany and
consolidate the rapprochement between the European Union
and Croatia and contribute to the establishment of close links
of solidarity and new forms of cooperation between the Parties.

The political dialogue is intended to promote in particular:

— Croatia's full integration into the community of democratic
nations and gradual rapprochement with the European
Union;

— an increasing convergence of positions of the Parties on
international issues, also through the exchange of informa-
tion as appropriate, and, in particular, on those issues likely
to have substantial effects on the Parties;

— regional cooperation and the development of good neigh-

bourly relations;

— common views on security and stability in Europe,
including cooperation in the areas covered by the Common
Foreign and Security Policy of the European Union.

In conformity with its commitment to peace and stability, and
to the development of good neighbourly relations, Croatia will
actively promote regional cooperation. The Community will
also support projects having a regional or cross-border dimen-
sion through its technical assistance programmes.

Whenever Croatia envisages to reinforcing its cooperation with
one of the countries mentioned in Articles 12 to 14 below, it
shall inform and consult the Community and its Member States
in accordance with the provisions laid down in Title X.

Article 12

Cooperation with other countries having signed a Stabili-
sation and Association Agreement

After the signature of this Agreement, Croatia shall start nego-
tiations with the country or the countries which have already
signed a Stabilisation and Association Agreement with a view
to concluding bilateral conventions on regional cooperation,
the aim of which will be to enhance the scope of cooperation
between the countries concerned.

L 26/6

EN

Official Journal of the European Union

28.1.2005

The main elements of these conventions will be:

— political dialogue;

— the establishment of a free trade area between the parties,

consistent with the relevant WTO provisions;

— mutual concessions concerning the movement of workers,
establishment, supply of services, current payments and
movement of capital as well as other policies related to the
movement of persons at an equivalent level to that of this
Agreement;

— provisions on cooperation in other fields whether or not
covered by this Agreement, and notably the field of Justice
and Home Affairs.

These conventions will contain provisions for the creation of
the necessary institutional mechanisms, as appropriate.

These conventions shall be concluded within two years after
the entry into force of this Agreement. Readiness by Croatia to
conclude such conventions will be a condition for the further
development of the relations between Croatia and the European
Union.

Article 13

Cooperation with other countries concerned by the Stabi-
lisation and Association Process

Croatia shall engage in regional cooperation with the other
countries concerned by the Stabilisation and Association
Process in some or all the fields of cooperation covered by this
Agreement, and notably those of common interest. Such coop-
eration should be compatible with the principles and objectives
of this Agreement.

Article 14

Cooperation with countries candidates for EU accession

Croatia may foster its cooperation and conclude a convention
on regional cooperation with any country candidate for EU
accession in any of the fields of cooperation covered by this
Agreement. Such convention should aim gradually to align
bilateral relations between Croatia and that country to the rele-
vant part of the relations between the European Community
and its Member States and that country.

TITLE IV

FREE MOVEMENT OF GOODS

Article 15

1.
The Community and Croatia shall gradually establish a
free trade area over a period lasting a maximum of six years

starting from the entry into force of this Agreement in accord-
ance with the provisions of this Agreement and in conformity
with those of the GATT 1994 and the WTO. In so doing they
shall take into account the specific requirements laid down
hereinafter.

The Combined Nomenclature of goods shall be applied to

2.
the classification of goods in trade between the two Parties.

3.
For each product the basic duty to which the successive
reductions set out in this Agreement are to be applied shall be
the duty actually applied erga omnes on the day preceding the
signature of this Agreement or the duty bound in the WTO for
the year 2002, whichever is the lowest.

If, after the signature of this Agreement, any tariff reduc-
4.
tion is applied on an erga omnes basis, in particular reductions
resulting from the tariff negotiations in the WTO, such reduced
duties shall replace the basic duty referred to in paragraph 3 as
from the date when such reductions are applied.

The Community and Croatia shall communicate to each

5.
other their respective basic duties.

CHAPTER I

INDUSTRIAL PRODUCTS

Article 16

1.
The provisions of this Chapter shall apply to products
originating in the Community or in Croatia listed in Chap-
ters 25 to 97 of the Combined Nomenclature, with the excep-
tion of the products listed in Annex I. § I, (ii) of the Agreement
on agriculture (GATT 1994).

2.
The provisions of Articles 17 and 18 shall neither apply
to textile products nor to steel products of Chapter 72 of the
Combined Nomenclature, as specified in Articles 22 and 23.

3.
Trade between the Parties in products covered by the
Treaty establishing the European Atomic Energy Community
shall be conducted in accordance with the provisions of that
Treaty.

Article 17

Customs duties on imports into the Community of
1.
products originating in Croatia shall be abolished upon the
entry into force of this Agreement.

Quantitative restrictions on imports into the Community
2.
and measures having equivalent effect shall be abolished on the
date of entry into force of this Agreement with regard to
products originating in Croatia.

28.1.2005

EN

Official Journal of the European Union

L 26/7

Article 18

Article 20

1.
Customs duties on imports into Croatia of goods origin-
ating in the Community other than those listed in Annexes I
and II shall be abolished upon the entry into force of this
Agreement.

2.
Customs duties on imports into Croatia of goods origin-
ating in the Community which are listed in Annex I shall be
progressively reduced in accordance with the following time-
table:

— on the entry into force of the Agreement each duty shall be

reduced to 60 % of the basic duty

— on 1 January 2003 each duty shall be reduced to 30 % of

the basic duty;

The Community and Croatia shall abolish any customs
1.
duties on exports and charges having equivalent effect upon
the entry into force of this Agreement.

2.
The Community and Croatia shall abolish between them-
selves any quantitative restrictions on exports and measures
having equivalent effect upon the entry into force of
this
Agreement.

Article 21

Croatia declares its readiness to reduce its customs duties in
trade with the Community more rapidly than is provided for in
Article 18, if its general economic situation and the situation of
the economic sector concerned so permit.

— on 1 January 2004 the remaining duties shall be abolished.

The Stabilisation and Association Council shall make recom-
mendations to this effect.

3.
Customs duties on imports into Croatia of goods origin-
ating in the Community which are listed in Annex II shall be
progressively reduced and eliminated in accordance with the
following timetable:

— on the entry into force of the Agreement each duty shall be

reduced to 70 % of the basic duty;

Article 22

Protocol 1 lays down the arrangements applicable to the textile
products referred to therein.

— on 1 January 2003 each duty shall be reduced to 50 % of

the basic duty;

Article 23

— on 1 January 2004 each duty shall be reduced to 40 % of

the basic duty;

— on 1 January 2005 each duty shall be reduced to 30 % of

the basic duty;

— on 1 January 2006 each duty shall be reduced to 15 % of

the basic duty;

— on 1 January 2007 the remaining duties shall be abolished.

4.
Quantitative restrictions on imports into Croatia of goods
originating in the Community and measures having equivalent
effect shall be abolished upon the date of entry into force of
this Agreement.

Article 19

Protocol 2 lays down the arrangements applicable to the steel
products of Chapter 72 of
the Combined Nomenclature
referred to therein.

CHAPTER II

AGRICULTURE AND FISHERIES

Article 24

Definition

1.
The provisions of this Chapter shall apply to trade in agri-
cultural and fishery products originating in the Community or
in Croatia.

2.
The term ‘agricultural and fishery products’ refers to the
products listed in Chapters 1 to 24 of the Combined Nomen-
clature and the products listed in Annex I, § I, (ii) of the Agree-
ment on agriculture (GATT, 1994).

The Community and Croatia shall abolish upon the entry into
in trade between themselves any
force of
this Agreement
charges having an effect equivalent
to customs duties on
imports.

This definition includes

3.
fish and fisheries products
covered by chapter 3, headings 1604 and 1605, and subhead-
ings 0511 91, 2301 20 and ex 1902 20 (‘stuffed pasta
containing more than 20 % by weight of
fish, crustaceans,
molluscs or other aquatic invertebrates’).

L 26/8

EN

Official Journal of the European Union

28.1.2005

Article 25

Annex. The tariff quotas will be increased yearly by
a quantity indicated for each product in that Annex.

Protocol 3 lays down the trade arrangements for processed
agricultural products which are listed therein.

(b) From the first year after the date of entry into force of

this Agreement, Croatia shall

Article 26

On the date of entry into force of this Agreement, the
1.
Community shall abolish all quantitative restrictions and
measures having equivalent effect on imports of agricultural
and fishery products originating in Croatia.

2.
On the date of entry into force of this Agreement, Croatia
shall abolish all quantitative restrictions and measures having
equivalent effect on imports of agricultural and fishery products
originating in the Community.

Article 27

Agricultural products

1.
From the date of entry into force of this Agreement, the
Community shall abolish the customs duties and charges
having equivalent effect on imports of agricultural products
originating in Croatia, other than those of heading Nos 0102,
0201, 0202 and 2204 of the Combined Nomenclature.

For the products covered by Chapters 7 and 8 of the Combined
Nomenclature, for which the Common Customs Tariff provides
for the application of ad valorem customs duties and a specific
customs duty, the elimination applies only to the ad valorem
part of the duty.

2.
From the date of entry into force of this Agreement, the
Community shall fix the customs duties applicable to imports
into the Community of ‘baby-beef’ products defined in Annex III
and originating in Croatia at 20 % of the ad valorem duty and
the specific duty as laid down in the Common
20 % of
Customs Tariff of the European Communities, within the limit
of an annual tariff quota of 9 400 tonnes expressed in carcase
weight.

3.

(a) From the date of entry into force of this Agreement,

Croatia shall:

(i) abolish the customs duties applicable on imports of
certain agricultural products originating in the Com-
munity, listed in Annex IV (a);

(ii) abolish the customs duties applicable on imports of
certain agricultural products originating in the Com-
munity, listed in Annex IV (b) within the limits of
in that
tariff quotas indicated for each product

(i) abolish the customs duties applicable on imports of
certain agricultural products originating in the Com-
munity, listed in Annex IV (c).

(c) From the date of entry into force of this Agreement,

Croatia shall

(i) abolish progressively the customs duties applicable
on imports of certain agricultural products origin-
ating in the Community,
listed in Annex IV (d)
within the limits of tariff quotas and in accordance
with the timetable indicated for each product in
that Annex.

(ii) reduce progressively to 50 % of the MFN duty the
customs duties applicable on imports of certain
agricultural products originating in the Community,
listed in Annex IV (e) in accordance with the time-
table indicated for each product in that Annex.

(iii) reduce progressively to 50 % of the MFN duty the
customs duties applicable on imports of certain
agricultural products originating in the Community,
listed in Annex IV (f) within the limits of tariff
quotas in accordance with the timetable indicated
for each product in that Annex.

4.
The trade arrangements to apply to wine and spirit
products will be defined in an additional protocol on wine and
spirits.

Article 28

Fisheries products

From the entry into force of this Agreement, the Com-
1.
munity shall totally eliminate customs duties on fish and fish-
eries products, other than those listed in Annex V (a), origin-
ating in Croatia. Products listed in Annex V (a) shall be subject
to the provisions laid down therein.

2.
From the entry into force of this Agreement, Croatia shall
abolish all charges having an equivalent effect to a custom duty
and totally eliminate customs duties on fish and fisheries
products, other than those listed in Annex V (b), originating in
the European Community. Products listed in Annex V (b) shall
be subject to provisions laid down therein.

28.1.2005

EN

Official Journal of the European Union

L 26/9

Article 29

Taking account of the volume of trade in agricultural and
fishery products between the Parties, of their particular sensitiv-
ities, of the rules of the Community common policies and of
the Croatian policies for agriculture and fisheries, of the role of
agriculture and fisheries in Croatia's economy and of the conse-
quences of the multilateral trade negotiations under the WTO,
the Community and Croatia shall examine in the Stabilisation
and Association Council, no later than 1 July 2006 product by
product and on an orderly and appropriate reciprocal basis, the
opportunities for granting each other further concessions with
a view to implementing greater liberalisation of the trade in
agricultural and fishery products.

2.
From the date of entry into force of this Agreement, no
new quantitative restriction on imports or exports or measure
having equivalent effect shall be introduced, nor shall those
existing be made more restrictive, in trade between the Com-
munity and Croatia.

3. Without prejudice to the concessions granted under
Article 26, the provisions of paragraphs 1 and 2 of this Article
shall not restrict in any way the pursuit of the respective agri-
cultural policies of Croatia and the Community or the taking of
any measures under those policies in so far as the import
regime in the Annexes III, IV (a), (b), (c), (d), (e), (f) and V (a)
and (b) is not affected.

Article 30

Article 34

The provisions of this Chapter shall in no way affect the appli-
cation, on a unilateral basis, of more favourable measures by
one or the other Party.

Prohibition of fiscal discrimination

Article 31

Notwithstanding other provisions of this Agreement, and in
particular Article 38, given the particular sensitivity of the agri-
cultural and fisheries markets, if imports of products origin-
ating in one of the two Parties, which are the subject of conces-
sions granted pursuant to Article 25, 27 and 28, cause serious
disturbance to the markets or to their domestic regulatory
mechanisms, in the other Party, both Parties shall enter into
consultations immediately to find an appropriate solution.
Pending such solution,
the Party concerned may take the
appropriate measures it deems necessary.

CHAPTER III

COMMON PROVISIONS

Article 32

The provisions of
this Chapter shall apply to trade in all
products between the Parties except where otherwise provided
herein or in Protocols 1, 2 and 3.

Article 33

Standstill

1.
From the date of entry into force of this Agreement, no
new customs duties on imports or exports or charges having
equivalent effect shall be introduced, nor shall those already
applied be increased,
in trade between the Community and
Croatia.

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

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

Article 35

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

Article 36

Customs unions, free trade areas, cross-border arrange-
ments

1.
This Agreement shall not preclude the maintenance or
establishment of customs unions, free trade areas or arrange-
ments for frontier trade except in so far as they alter the trade
arrangements provided for in this Agreement.

the implementation of

During the transitional periods specified in Article 18,
2.
this Agreement shall not affect
the
specific preferential arrangements governing the movement of
goods either
laid down in frontier agreements previously
concluded between one or more Member States and the Socia-
list Federal Republic of Yugoslavia and succeeded to by Croatia
or resulting from the bilateral agreements specified in Title III
concluded by Croatia in order to promote regional trade.

L 26/10

EN

Official Journal of the European Union

28.1.2005

3.
Consultations between the Parties shall take place within
the Stabilisation and Association Council concerning the agree-
ments described in paragraphs 1 and 2 of this Article and,
where requested, on other major issues related to their respec-
tive trade policies towards third countries. In particular in the
event of a third country acceding to the Community, such
consultations shall take place so as to ensure that account is
taken of the mutual interests of the Community and Croatia
stated in this Agreement.

Article 37

Dumping

1.
If one of the Parties finds that dumping is taking place in
trade with the other Party within the meaning of Article VI of
the GATT 1994, it may take appropriate measures against this
practice in accordance with the Agreement on implementation
of Article VI of the GATT 1994 and its own related internal
legislation.

2.
As regards paragraph 1 of this Article, the Stabilisation
and Association Council shall be informed of the dumping case
as soon as the authorities of the importing Party have initiated
an investigation. When no end has been put to the dumping
within the meaning of Article VI of the GATT or no other satis-
factory solution has been reached within 30 days of the matter
being referred to the Stabilisation and Association Council, the
importing Party may adopt the appropriate measures.

Article 38

General safeguard clause

1. Where any product of one Party is being imported into
the territory of the other Party in such increased quantities and
under such conditions as to cause or threaten to cause:

— serious injury to the domestic industry of like or directly
the importing

competitive products in the territory of
Party; or

— serious disturbances in any sector of the economy or diffi-
culties which could bring about serious deterioration in the
economic situation of a region of the importing Party,

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

2.
The Community and Croatia shall only apply safeguard
measures between themselves in accordance with the provi-
sions of this Agreement. Such measures shall not exceed what
is necessary to remedy the difficulties which have arisen, and
should normally consist of the suspension of the further reduc-
tion of any applicable rate of duty provided for under this

Agreement for the product concerned or the increase of the
rate of duty for that product. Such measures shall contain clear
elements progressively leading to their elimination at the end
of the set period, at the latest. Measures shall not be taken for a
period exceeding one year. In very exceptional circumstances,
measures may be taken up to a total maximum period of three
years. No safeguard measure shall be applied to the import of a
product that has previously been subject to such a measure for
the
a period of, at
measure.

three years since the expiry of

least,

In the cases specified in this Article, before taking the
3.
measures provided for therein or,
in the cases to which
paragraph 4(b) applies, as soon as possible, the Community or
Croatia, as the case may be, shall supply the Stabilisation and
Association Council with all relevant information, with a view
to seeking a solution acceptable to the two Parties.

For the implementation of

4.
following provisions shall apply:

the above paragraphs the

(a) The difficulties arising from the situation referred to in this
Article shall be referred for examination to the Stabilisation
and Association Council, which may take any decisions
needed to put an end to such difficulties.

If the Stabilisation and Association Council or the exporting
Party has not taken a decision putting an end to the diffi-
culties or no other satisfactory solution has been reached
within 30 days of the matter being referred to the Stabilisa-
tion and Association Council,
the importing Party may
adopt the appropriate measures to remedy the problem in
accordance with this Article. In the selection of safeguard
measures, priority must be given to those which least
disturb the functioning of the arrangements established in
this Agreement.

(b) Where exceptional and critical circumstances requiring
immediate action make prior information or examination,
as the case may be, impossible, the Party concerned may, in
the situations specified in this Article, apply forth with
precautionary measures necessary to deal with the situation
and shall inform the other Party immediately thereof.

The safeguard measures shall be notified immediately to
5.
the Stabilisation and Association Council and shall be the
subject of periodic consultations within that body, particularly
with a view to establishing a timetable for their abolition as
soon as circumstances permit.

6.
In the event of the Community or Croatia subjecting
imports of products liable to give rise to the difficulties referred
to in this Article to an administrative procedure having at its
purpose the rapid provision of information on the trend of
trade flows, it shall inform the other Party.

28.1.2005

EN

Official Journal of the European Union

L 26/11

Article 39

Shortage clause

Article 40

State monopolies

1. Where compliance with the provisions of this Title leads
to:

(a) a critical shortage, or threat thereof, of foodstuffs or other

products essential to the exporting Party; or

(b) re-export to a third country of a product against which the
exporting Party maintains quantitative export restrictions,
export duties or measures or charges having equivalent
effect, and where the situations referred to above give rise,
or are likely to give rise to major difficulties for the
exporting Party

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

2.
In the selection of measures, priority must be given to
those which least disturb the functioning of the arrangements
in this Agreement. Such measures shall not be applied in a
manner which would constitute a means of arbitrary or unjusti-
fiable discrimination where the same conditions prevail, or a
disguised restriction on trade and shall be eliminated when the
conditions no longer justify their maintenance.

3.
Before taking the measures provided for in paragraph 1
of this Article or, as soon as possible in cases to which para-
graph 4 of this Article applies the Community or Croatia, as
the case may be, shall supply the Stabilisation and Association
Council with all relevant information, with a view to seeking a
solution acceptable to the Parties. The Parties within the Stabili-
sation and Association Council may agree on any means
needed to put an end to the difficulties. If no agreement is
reached within 30 days of the matter being referred to the
Stabilisation and Association Council, the exporting Party may
apply measures under this Article on the exportation of the
product concerned.

4. Where exceptional and critical circumstances requiring
immediate action make prior information or examination, as
the case may be, impossible, the Community or Croatia, which-
ever is concerned, may apply forthwith the precautionary
measures necessary to deal with the situation and shall inform
the other Party immediately thereof.

5.
Any measures applied pursuant to this Article shall be
immediately notified to the Stabilisation and Association
Council and shall be the subject of periodic consultations
within that body, particularly with a view to establishing a
timetable their elimination as soon as circumstances permit.

Croatia shall progressively adjust any State monopolies of a
commercial character so as to ensure that, by the end of the
fourth year following the entry into force of this Agreement,
no discrimination regarding the conditions under which goods
are procured and marketed exists between nationals of the
Member States and Croatia. The Stabilisation and Association
Council shall be informed about the measures adopted to attain
this objective.

Article 41

Protocol 4 lays down the rules of origin for the application of
tariff preferences provided for in this Agreement.

Article 42

Restrictions authorised

This Agreement shall not preclude prohibitions or restrictions
on imports, exports or goods in transit justified on grounds of
public morality, public policy or public security; the protection
of health and life of humans, animals or plants; the protection
of national treasures of artistic, historic or archaeological value
or the protection of
industrial and commercial
property, or rules relating to gold and silver. Such prohibitions
or restrictions shall not, however, constitute a means of arbi-
trary discrimination or a disguised restriction on trade between
the Parties.

intellectual,

Article 43

Both Parties agree to cooperate to reduce the potential for
fraud in the application of the trade provisions of this Agree-
ment.

Notwithstanding other provisions of this Agreement, and in
particular Articles 31, 38 and 89 and Protocol 4, where one
Party finds that there is sufficient evidence of fraud such as a
significant increase in trade of products by one Party to the
other Party, beyond the level reflecting economic conditions
such as normal production and export capacities, or failure to
provide administrative cooperation as required for the verifica-
tion of evidence of origin by the other Party, both Parties shall
enter into consultations immediately to find an appropriate
solution. Pending such solution, the Party concerned may take
the appropriate measures it deems necessary. In the selection of
the measures priority must be given to those which least
disturb the functioning of the arrangements established in this
Agreement.

L 26/12

EN

Official Journal of the European Union

28.1.2005

Article 44

The application of this Agreement shall be without prejudice to
the application of the provisions of Community law to the
Canary Islands.

The Stabilisation and Association Council shall examine
2.
including facilities for
the granting of other improvements,
access to professional training,
in accordance with the rules
and procedures in force in the Member States, and taking into
account the labour market situation in the Member States and
in the Community.

TITLE V

Article 47

MOVEMENT OF WORKERS, ESTABLISHMENT, SUPPLY
OF SERVICES, CAPITAL

CHAPTER I

MOVEMENT OF WORKERS

Article 45

Subject to the conditions and modalities applicable in

1.
each Member State:

— treatment accorded to workers who are Croatian nationals
and who are legally employed in the territory of a Member
State shall be free of any discrimination based on nation-
ality, as
remuneration or
regards working conditions,
dismissal, compared to its own nationals;

— the legally resident spouse and children of a worker legally
employed in the territory of a Member State, with the
exception of seasonal workers and of workers coming
under bilateral agreements within the meaning of Article 46,
unless otherwise provided by such agreements, shall have
access to the labour market of that Member State, during
the period of that worker's authorised stay of employment.

Croatia shall, subject to the conditions and modalities in
2.
that country, accord the treatment referred to in paragraph 1
to workers who are nationals of a Member State and are legally
employed in its territory as well as to their spouse and children
who are legally resident in the said country.

Article 46

1.
Taking into account the labour market situation in the
Member States, subject to their legislation and to compliance
with the rules in force in the Member States in the area of
mobility of workers:

1.
Rules shall be laid down for the coordination of social
security systems for workers with Croatian nationality, legally
employed in the territory of a Member State, and for the
members of their families legally resident there. To that effect,
a decision of the Stabilisation and Association Council, which
should not affect any rights or obligations arising from bilateral
agreements where the latter provide for more favourable treat-
ment, shall put the following provisions in place:

— all periods of

insurance,

employment or

residence
completed by such workers in the various Member States
shall be added together for the purpose of pensions and
annuities in respect of old age, invalidity and death and for
the purpose of medical care for such workers and such
family members;

— any pensions or annuities in respect of old age, death,
industrial accident or occupational disease, or of invalidity
resulting therefrom, with the exception of non-contributory
benefits, shall be freely transferable at the rate applied by
virtue of the law of the debtor Member State or States;

— the workers in question shall receive family allowances for

the members of their families as defined above.

Croatia shall accord to workers who are nationals of a
2.
Member State and legally employed in its territory, and to
members of
treatment
similar to that specified in the second and third indents of para-
graph 1.

their families legally resident

there,

CHAPTER II

ESTABLISHMENT

Article 48

For the purposes of this Agreement:

— the existing facilities of access to employment for Croatian
workers accorded by Member States under bilateral agree-
ments should be preserved and if possible improved;

— the other Member States shall examine the possibility of

concluding similar agreements.

(a) ‘Community company’ or a ‘Croatian company’ respectively
shall mean a company set up in accordance with the laws
of a Member State or of Croatia respectively and having its
registered office or central administration or principal place
of business in the territory of the Community or Croatia
respectively.

28.1.2005

EN

Official Journal of the European Union

L 26/13

However, should the company, set up in accordance with
the laws of a Member State or of Croatia respectively, have
only its registered office in the territory of the Community
or of Croatia respectively, the company shall be considered
a Community or a Croatian company respectively if its
operations possess a real and continuous link with the
economy of one of the Member States or of Croatia respec-
tively;

(b) ‘Subsidiary’ of a company shall mean a company which is

effectively controlled by the first company;

(c) ‘Branch’ of a company shall mean a place of business not
having legal personality which has the appearance of
permanency, such as the extension of a parent body, has a
management and is materially equipped to negotiate busi-
ness with third Parties so that the latter, although knowing
that there will if necessary be a legal link with the parent
body, the head office of which is abroad, do not have to
deal directly with such parent body but may transact busi-
ness at the place of business constituting the extension;

(d) ‘Establishment’ shall mean:

(i) as regards nationals, the right to take up economic
activities as self-employed persons, and to set up under-
takings, in particular companies, which they effectively
control. Self-employment and business undertakings by
nationals shall not extend to seeking or taking employ-
ment in the labour market or confer a right of access to
the labour market of another party. The provisions of
this Chapter do not apply to those who are not exclu-
sively self-employed;

(ii) as regards Community or Croatian companies, the right
to take up economic activities by means of the setting
up of subsidiaries and branches in Croatia or in the
Community respectively;

(e) ‘Operations’ shall mean the pursuit of economic activities;

(f) ‘Economic activities’ shall in principle include activities of
an industrial, commercial and professional character and
activities of craftsmen;

(g) ‘Community national’ and ‘Croatian national’ shall mean
respectively a natural person who is a national of one of
the Member States or of Croatia ;

controlled by nationals of a Member State or Croatian
nationals respectively, shall also be beneficiaries of
the
provisions of this Chapter and Chapter III, if their vessels
are registered in that Member State or in Croatia respec-
tively, in accordance with their respective legislation.

(i) ‘Financial services’ shall mean those activities described
in Annex VI. The Stabilisation and Association Council
may extend or modify the scope of that Annex.

Article 49

1.
Croatia shall facilitate the setting-up of operations on its
territory by Community companies and nationals. To that end,
it shall grant, upon entry into force of this Agreement:

(i) as regards the establishment of Community companies
treatment no less favourable than that accorded to its own
companies or to any third country company, whichever is
the better, and;

(ii) as regards the operation of subsidiaries and branches of
Community companies in Croatia, once established, treat-
ment no less favourable than that accorded to its own
companies and branches or to any subsidiary and branch
of any third country company, whichever is the better.

2.
The Parties shall not adopt any new regulations or
measures which introduce discrimination as regards the estab-
lishment of Community or Croatian companies on their terri-
tory or in respect of
their operation, once established, by
comparison with their own companies.

The Community and its Member States shall grant, from

3.
the entry into force of this Agreement:

(i) as regards the establishment of Croatian companies, treat-
ment no less favourable than that accorded by Member
States to their own companies or to any company of any
third country, whichever is the better;

(ii) as regards the operation of subsidiaries and branches of
Croatian companies, established in their territory, treatment
no less favourable than that accorded by Member States to
their own companies and branches, or to any subsidiary
and branch of any third country company, established in
their territory, whichever is the better.

(h) with regard to international maritime transport, including
intermodal operations involving a sea leg, nationals of the
Member States or of Croatia established outside the Com-
munity or Croatia respectively, and shipping companies
and
established outside

the Community or Croatia

4.
Four years after the entry into force of this Agreement,
the Stabilisation and Association Council will establish the
modalities to extend the above provisions to the establishment
of nationals of both Parties to the Agreement
to take up
economic activities as self-employed persons.

L 26/14

EN

Official Journal of the European Union

28.1.2005

5.

Notwithstanding the provisions of this Article:

Article 52

(a) Subsidiaries and branches of Community companies shall
have, from the entry into force of this Agreement, the right
to use and rent real property in Croatia;

(b) Subsidiaries of Community companies shall also have the
right to acquire and enjoy ownership rights over real prop-
erty as Croatian companies and as regards public goods/
goods of common interest, the same rights as enjoyed by
Croatian companies, where these rights are necessary for
the conduct of the economic activities for which they are
established excluding natural resources, agricultural
land,
forests and forestry land. Four years after the entry into
force of this Agreement the Stabilisation and Association
Council shall establish the modalities for extending rights
under this paragraph to the excluded sectors.

(c) Four years after the entry into force of this Agreement, the
Stabilisation and Association Council shall examine the
possibility of extending the rights under (b),
including
rights in the excluded sectors, to branches of Community
companies.

Article 50

Subject to the provisions of Article 49, with the exception
1.
of financial services described in Annex VI, each Party may
regulate the establishment and operation of companies and
nationals on its territory, in so far as these regulations do not
discriminate against companies and nationals of the other Party
in comparison with its own companies and nationals.

2.
In respect of financial services, notwithstanding any other
provisions of this Agreement, a Party shall not be prevented
from taking measures for prudential reasons, including for the
protection of investors, depositors, policy holders or persons to
whom a fiduciary duty is owned by a financial service supplier,
or to ensure the integrity and stability of the financial system.
Such measures shall not be used as a means of avoiding the
Party's obligations under the Agreement.

3.
Nothing in the Agreement shall be construed to require a
Party to disclose information relating to the affairs and
accounts of
individual customers or any confidential or
proprietary information in the possession of public entities.

Article 51

The provisions of this Chapter shall not apply to air
inland waterways transport services and

1.
transport services,
maritime cabotage services.

2.
The Stabilisation and Association Council may make
recommendations for improving establishment and operations
in the areas covered by paragraph 1.

The provisions of Articles 49 and 50 do not preclude the
1.
application by a Party of particular rules concerning the estab-
lishment and operation in its territory of branches of compa-
nies of another Party not incorporated in the territory of the
first Party, which are justified by legal or technical differences
between such branches as compared to branches of companies
incorporated in its territory or, as regards financial services, for
prudential reasons.

The difference in treatment shall not go beyond what is
2.
strictly necessary as a result of such legal or technical differ-
ences or, as regards financial services, for prudential reasons.

Article 53

In order to make it easier for Community nationals and Croa-
tian nationals to take up and pursue regulated professional
activities in Croatia and Community respectively, the Stabilisa-
tion and Association Council shall examine which steps are
necessary for the mutual recognition of qualifications. It may
take all necessary measures to that end.

Article 54

1.
A Community company or a Croatian company estab-
lished in the territory of Croatia or the Community respectively
shall be entitled to employ, or have employed by one of its
subsidiaries or branches, in accordance with the legislation in
force in the host country of establishment, in the territory of
Croatia and the Community respectively, employees who are
nationals of the Member States and of Croatia respectively,
provided that such employees are key personnel as defined in
paragraph 2 and that they are employed exclusively by compa-
nies, subsidiaries or branches. The residence and work permits
of such employees shall only cover the period of such employ-
ment.

2.
Key personnel of the above mentioned companies, herein
referred to as ‘organisations’, are ‘intra-corporate transferees’ as
defined in (c) of this paragraph in the following categories,
provided that the organisation is a legal person and that the
persons concerned have been employed by it or have been
partners in it (other than as majority shareholders), for at least
the year immediately preceding such movement:

(a) Persons working in a senior position with an organisation,
who primarily direct the management of the establishment,
receiving general supervision or direction principally from
the board of directors or stockholders of the business or
their equivalent including:

— directing the establishment of a department or sub-divi-

sion of the establishment;

— supervising and controlling the work of other supervi-

sory, professional or managerial employees;

28.1.2005

EN

Official Journal of the European Union

L 26/15

— having the authority personally to recruit and dismiss
or recommend recruiting, dismissing or other personnel
actions;

(b) Persons working within an organisation who possess
to the establishment's
uncommon knowledge essential
service, research equipment,
techniques or management.
The assessment of such knowledge may reflect, apart from
knowledge specific to the establishment, a high level of
qualification referring to a type of work or trade requiring
specific technical knowledge, including membership of an
accredited profession;

(c) An ‘intra-corporate transferee’ is defined as a natural person
working within an organisation in the territory of a Party,
and being temporarily transferred in the context of pursuit
of economic activities in the territory of the other Party;
the organisation concerned must have its principal place of
business in the territory of a Party and the transfer be to an
establishment
that organisation,
effectively pursuing like economic activities in the territory
of the other Party.

subsidiary) of

(branch,

3.
The entry into and the temporary presence within the
territory of the Community or Croatia of Croatian and Com-
munity nationals respectively shall be permitted, when these
representatives of companies are persons working in a senior
position, as defined in paragraph 2(a) above, within a
company, and are responsible for the setting up of a Com-
munity subsidiary or branch of a Croatian company or of a
Croatian subsidiary or branch of a Community company in a
Member State or in Croatia respectively, when:

— those representatives are not engaged in making direct sales

or supplying services, and

— the company has its principal place of business outside the
Community or Croatia, respectively, and has no other
representative, office, branch or
in that
Member State or in Croatia respectively.

subsidiary

Article 55

Such measures:

(i) shall cease to apply at the latest five years after the entry

into force of this Agreement.

(ii) shall be reasonable and necessary in order to remedy the

situation, and

(iii) shall not introduce discrimination concerning the activities
of Community companies or nationals already established
in Croatia at the time of introduction of a given measure,
by comparison with Croatian companies or nationals.

While devising and applying such measures, Croatia shall grant
preferential treatment wherever possible to Community compa-
nies and nationals, and in no case treatment less favourable
than that accorded to companies or nationals from any third
country. Prior to the adoption of these measures, Croatia shall
consult the Stabilisation and Association Council and shall not
put them into effect before a one month period has elapsed
following the notification to the Stabilisation and Association
Council of the concrete measures to be introduced by Croatia,
except where the threat of irreparable damage requires the
taking of urgent measures, in which case Croatia shall consult
immediately after
the Stabilisation and Association Council
their adoption.

Upon the expiry of the third year following the entry into force
of this Agreement Croatia may introduce or maintain such
measures only with the authorisation of the Stabilisation and
Association Council and under conditions determined by the
latter.

CHAPTER III

SUPPLY OF SERVICES

Article 56

During the first three years following the date of entry into
force of this Agreement, Croatia may, on a transitional basis,
introduce measures which derogate from the provisions of this
Chapter as regards the establishment of Community companies
and nationals of certain industries which:

— are undergoing restructuring, or are facing serious difficul-
ties, particularly where these entail serious social problems
in Croatia, or

— face the elimination or a drastic reduction of the total
market share held by Croatian companies or nationals in a
given sector or industry in Croatia, or

— are newly emerging industries in Croatia.

The Parties undertake in accordance with the following
1.
provisions to take the necessary steps to allow progressively
the supply of services by Community or Croatian companies or
nationals which are established in a Party other than that of the
person for whom the services are intended.

2.
In step with the liberalisation process mentioned in para-
graph 1, the Parties shall permit the temporary movement of
natural persons providing the service or who are employed by
the service provider as key personnel as defined in Article 54,
including natural persons who are representatives of a Com-
munity or Croatian company or national and are seeking
temporary entry for the purpose of negotiating for the sale of
services or entering into agreements to sell services for that
service provider, where those representatives will not be
engaged in making direct sales to the general public or in
supplying services themselves.

L 26/16

EN

Official Journal of the European Union

28.1.2005

3.
As from four years after the entry into force of this
Agreement, the Stabilisation and Association Council shall take
the measures necessary to implement progressively the provi-
sions of paragraph 1. Account shall be taken of the progress
achieved by the Parties in the approximation of their laws.

Article 57

1.
The Parties shall not take any measures or actions which
render the conditions for the supply of services by Community
and Croatian nationals or companies which are established in a
Party other than that of the person for whom the services are
intended significantly more restrictive as compared to the situa-
tion existing on the day preceding the day of entry into force
of the Agreement.

2.
If one Party is of the view that measures introduced by
the other Party since the entry into force of the Agreement
result in a situation which is significantly more restrictive in
respect of supply of services as compared with the situation
existing at the date of entry into force of the Agreement, such
first Party may request the other Party to enter into consulta-
tions.

Article 58

With regard to supply of transport services between the Com-
munity and Croatia, the following provisions shall apply:

1. With regard to inland transport, Protocol 6 lays down the
rules applicable to the relationship between the Parties in
order to ensure, in particular, unrestricted road transit traffic
across Croatia and the Community as a whole, the effective
application of
the principle of non discrimination and
progressive harmonisation of the Croatian transport legisla-
tion with that of the Community.

2. With regard to international maritime transport the Parties
undertake to apply effectively the principle of unrestricted
access to the market and traffic on a commercial basis.

(a) The above provision does not prejudice the rights and
obligations under the United Nations Code of Conduct
for Liner Conferences, as applied by one or the other
Party to this Agreement. Non-conference liners will be
free to operate in competition with a conference as long
as they adhere to the principle of fair competition on a
commercial basis;

(b) The Parties affirm their commitment to a freely competi-
tive environment as being an essential feature of the dry
and liquid bulk trade.

3. In applying the principles of paragraph 2, the Parties shall:

(a) not introduce cargo-sharing clauses in future bilateral
agreements with third countries, other than in those
exceptional circumstances where liner shipping compa-
nies from one or other Party to this Agreement would
not otherwise have an effective opportunity to ply for
trade to and from the third country concerned;

(b) prohibit cargo-sharing arrangements in future bilateral

agreements concerning dry and liquid bulk trade;

(c) abolish, upon the entry into force of this Agreement, all
unilateral measures and administrative,
technical and
other obstacles that could have restrictive or discrimina-
tory effects on the free supply of services in interna-
tional maritime transport.

(d) Each Party shall grant, inter alia, no less favourable treat-
ment for the ships operated by nationals or companies
of the other Party than that accorded to a Party's own
ships with regard to access to ports open to interna-
tional trade, the use of infrastructure and auxiliary mari-
time services of the ports, as well as related fees and
charges, customs facilities and the assignment of berths
and facilities for loading and unloading.

4. With a view to ensuring a coordinated development and
progressive liberalisation of transport between the Parties
adapted to their reciprocal commercial needs, the conditions
of mutual market access in air transport shall be dealt with
by special agreements to be negotiated between the Parties
after the entry into force of this Agreement.

5. Prior to the conclusion of the agreement referred to in para-
graph 4, the Parties shall not take any measures or actions
which are more restrictive or discriminatory as compared
with the situation existing prior to the entry into force of
this Agreement.

6. Croatia shall adapt its legislation, including administrative,
technical and other rules, to that of the Community existing
at any time in the field of air and inland transport insofar as
it
to
serves
markets of
the Parties and facilitates the movement of
passengers and of goods.

liberalisation purposes and mutual access

7. In step with the common progress in the achievement of
the objectives of this Chapter, the Stabilisation and Associa-
tion Council shall examine ways of creating the conditions
necessary for improving freedom to provide air and inland
transport services.

28.1.2005

EN

Official Journal of the European Union

L 26/17

CHAPTER IV

CURRENT PAYMENTS AND MOVEMENT OF CAPITAL

Article 59

in freely convertible
The Parties undertake to authorise,
currency, in accordance with the provisions of Article VIII of
the Articles of the Agreement of the International Monetary
Fund, any payments and transfers on the current account of
balance of payments between the Community and Croatia.

Article 60

1. With regard to transactions on the capital and financial
account of balance of payments, from the entry into force of
the Agreement, the Parties shall ensure the free movement of
capital
investments made in companies
formed in accordance with the laws of the host country and
investments made in accordance with the provisions of
Chapter II of Title V, and the liquidation or repatriation of
these investments and of any profit stemming therefrom.

relating to direct

2. With regard to transactions on the capital and financial
account of balance of payments, from the entry into force of
this Agreement, the Parties shall ensure the free movement of
capital relating to credits related to commercial transactions or
to the provision of services in which a resident of one of the
Parties is participating, and to financial loans and credits, with
maturity longer than a year.

As from the entry into force of this Agreement, Croatia shall
authorise, by making full and expedient use of its existing
procedures, the acquisition of real estate in Croatia by nationals
of Member States of the European Union, except for areas and
matters listed in Annex VII. Within four years from the entry
into force of this Agreement, Croatia shall progressively adjust
its legislation concerning the acquisition of real estate in
Croatia by nationals of the Member States of the European
Union to ensure the same treatment as compared to Croatian
nationals. At the end of the fourth year after the entry into
force of
the Stabilisation and Association
Council shall examine the modalities for extending these rights
to the areas and matters listed in Annex VII.

this Agreement,

The Parties shall also ensure, from the fourth year after the
entry into force of this Agreement, free movement of capital
relating to portfolio investment and financial loans and credits
with maturity shorter than a year.

capital between the Community and Croatia cause, or threaten
to cause, serious difficulties for the operation of exchange rate
policy or monetary policy in the Community or Croatia, the
respectively, may take safeguard
Community and Croatia,
measures with regard to movements of capital between the
Community and Croatia for a period not exceeding six months
if such measures are strictly necessary.

5.
Nothing in the above provisions shall be taken to limit
the rights of economic operators of the Parties from benefiting
from any more favourable treatment that may be provided for
in any existing bilateral or multilateral agreement involving
Parties to this Agreement.

6.
The Parties shall consult each other with a view to facili-
tating the movement of capital between the Community and
Croatia in order to promote the objectives of this Agreement.

Article 61

1.
During the first four years following the date of entry
into force of this Agreement, the Parties shall take measures
permitting the creation of the necessary conditions for the
further gradual application of Community rules on the free
movement of capital.

2.
By the end of the fourth year following the date of entry
into force of this Agreement, the Stabilisation and Association
Council shall determine the modalities for full application of
Community rules on the movement of capital.

CHAPTER V

GENERAL PROVISIONS

Article 62

The provisions of this Title shall be applied subject to
1.
limitations justified on grounds of public policy, public security
or public health.

They shall not apply to activities that in the territory of
2.
either Party are connected, even occasionally, with the exercise
of official authority.

Article 63

3. Without prejudice to paragraph 1, the Parties shall not
introduce any new restrictions on the movement of capital and
current payments between residents of the Community and
Croatia and shall not make the existing arrangements more
restrictive.

4. Without prejudice to the provisions of Article 59 and of
this Article, where, in exceptional circumstances, movements of

For the purpose of this Title, nothing in this Agreement shall
prevent the Parties from applying their laws and regulations
regarding entry and stay, employment, working conditions,
establishment of natural persons and supply of
services,
provided that, in so doing, they do not apply them in such a
manner as to nullify or impair the benefits accruing to any
Party under the terms of a specific provision of this Agreement.
This provision shall be without prejudice to the application of
Article 62.

L 26/18

EN

Official Journal of the European Union

28.1.2005

Article 64

Article 68

Companies which are controlled and exclusively owned jointly
by Croatian companies or nationals and Community companies
or nationals shall also be covered by the provisions of this
Title.

The provisions of this Agreement shall not prejudice the appli-
cation by either Party of any measure necessary to prevent the
circumvention of its measures concerning third-country access
to its market through the provisions of this Agreement.

Article 65

The Most-Favoured-Nation treatment granted in accord-
1.
ance with the provisions of this Title shall not apply to the tax
advantages that the Parties are providing or will provide in the
future on the basis of agreements designed to avoid double
taxation or other tax arrangements.

2.
None of the provisions of this Title shall be construed to
prevent the adoption or enforcement by the Parties of any
measure aimed at preventing the avoidance or evasion of taxes
pursuant to the tax provisions of agreements to avoid double
taxation and other tax arrangements or domestic fiscal legisla-
tion.

3.
None of the provisions of this Title shall be construed to
prevent Member States or Croatia in applying the relevant
provisions of
from distinguishing
between taxpayers who are not in identical situations, in par-
ticular as regards their place of residence.

legislation,

fiscal

their

Article 66

The Parties shall endeavour wherever possible to avoid
1.
the imposition of restrictive measures,
including measures
relating to imports, for balance of payments purposes. A Party
adopting such measures shall present as soon as possible to the
other Party a timetable for their removal.

2. Where one or more Member States or Croatia is in
serious balance of payments difficulties, or under imminent
threat thereof, the Community or Croatia, as the case may be,
may, in accordance with the conditions established under the
WTO Agreement,
including
measures relating to imports, which shall be of limited duration
and may not go beyond what is strictly necessary to remedy
the balance of payments situation. The Community or Croatia,
as the case may be, shall inform the other Party forthwith.

restrictive measures,

adopt

Any restrictive measures shall not apply to transfers
3.
related to investment and in particular to the repatriation of
amounts invested or reinvested or any kind of revenues stem-
ming therefrom.

Article 67

TITLE VI

APPROXIMATION OF LAWS, LAW ENFORCEMENT
AND COMPETITION RULES

Article 69

1.
The Parties recognise the importance of the approxima-
tion of Croatia's existing legislation to that of the Community.
Croatia shall endeavour to ensure that its existing laws and
future legislation will be gradually made compatible with the
Community acquis.

2.
This approximation will start on the date of signing of
the Agreement, and will gradually extend to all the elements of
the Community acquis referred to in this Agreement by the
end of the period defined in Article 5 of this Agreement. In
particular, at an early stage,
focus on fundamental
elements of the Internal Market acquis as well as on other
trade-related areas, on the basis of a programme to be agreed
between the Commission of the European Communities and
Croatia. Croatia will also define,
in agreement with the
Commission of the European Communities, the modalities for
the monitoring of the implementation of approximation of
legislation and law enforcement actions to be taken.

it will

Article 70

Competition and other economic provisions

1.
The following are incompatible with the proper func-
tioning of the Agreement, in so far as they may affect trade
between the Community and Croatia:

(i) all agreements between undertakings, decisions by associa-
tions of undertakings and concerted practices between
undertakings which have as their object or effect
the
prevention, restriction or distortion of competition;

(ii) abuse by one or more undertakings of a dominant position
in the territories of the Community or of Croatia as a
whole or in a substantial part thereof;

The provisions of this Title shall be progressively adjusted,
notably in the light of requirements arising from Article V of
the General Agreement on Trade in Services (GATS).

(iii) any State aid which distorts or threatens to distort compe-
certain

tition by favouring certain undertakings or
products.

28.1.2005

EN

Official Journal of the European Union

L 26/19

2.
Any practices contrary to this Article shall be assessed on
the basis of criteria arising from the application of the competi-
tion rules applicable in the Community, in particular from Arti-
cles 81, 82, 86 and 87 of the Treaty establishing the European
Community and interpretative instruments adopted by the
Community institutions.

3.
The Parties shall ensure that an operationally independent
public body is entrusted with the powers necessary for the full
application of paragraph 1(i) and (ii) of this Article, regarding
private and public undertakings and undertakings to which
special rights have been granted.

Croatia shall

4.
establish an operationally independent
authority which is entrusted with the powers necessary for the
full application of paragraph 1(iii) of this Article within one
year from the date of entry into force of this Agreement. This
authority shall have, inter alia, the powers to authorise State
aid schemes and individual aid grants in conformity with para-
graph 2 of this Article, as well as the powers to order the
recovery of State aid that has been unlawfully granted.

Each Party shall ensure transparency in the area of State
5.
aid, inter alia by providing to the other Party a regular annual
report, or equivalent,
following the methodology and the
presentation of the Community survey on State aid. Upon
request by one Party, the other Party shall provide information
on particular individual cases of public aid.

6.
Croatia shall establish a comprehensive inventory of aid
schemes instituted before the establishment of the authority
referred to in paragraph 4 and shall align such aid schemes
with the criteria referred to in paragraph 2 within a period of
no more than four years from the entry into force of this
Agreement.

7.

(a) For

the purposes of

applying the provisions of
paragraph 1(iii), the Parties recognise that during the
first four years after the entry into force of this Agree-
ment, any public aid granted by Croatia shall be assessed
taking into account
that Croatia shall be
the fact
regarded as an area identical to those areas of the Com-
munity described in Article 87(3)(a) of the Treaty estab-
lishing the European Community.

the regions of Croatia as well as the maximum aid inten-
sities in relation thereto in order to draw up the regional
aid map on the basis of the relevant Community guide-
lines.

8. With regard to products referred to in Chapters II of
Title IV:

— paragraph 1 (iii) shall not apply;

— any practices contrary to paragraph 1(i) shall be assessed
according to the criteria established by the Community on
the basis of Articles 36 and 37 of the Treaty establishing
the European Community and specific Community instru-
ments adopted on this basis.

9.
If one of the Parties considers that a particular practice is
incompatible with the terms of paragraph 1 of this Article, it
may take appropriate measures after consultation within the
Stabilisation and Association Council or after thirty working
days following referral for such consultation.

Nothing in this Article shall prejudice or affect in any way the
taking, by either Party, of antidumping or countervailing
measures in accordance with the relevant Articles of GATT
1994 and WTO Agreement on Subsidies and Countervailing
Measures or related internal legislation.

Article 71

Intellectual, industrial and commercial property

1.
Pursuant to the provisions of this Article and Annex VIII,
the Parties confirm the importance that they attach to ensure
adequate and effective protection and enforcement of intellec-
tual, industrial and commercial property rights.

Croatia shall take the necessary measures in order to
2.
guarantee no later than three years after entry into force of this
Agreement a level of protection of intellectual, industrial and
commercial property rights similar to that existing in the Com-
munity, including effective means of enforcing such rights.

3.
The Stabilisation and Association Council may decide to
oblige Croatia to accede to specific multilateral Conventions in
this area.

(b) Within three years form the entry into force of this
Agreement, Croatia shall submit to the Commission of
the European Communities its GDP per capita figures
harmonised at NUTS II level. The authority referred to
in paragraph 4 and the Commission of the European
Communities shall then jointly evaluate the eligibility of

If problems in the area of

4.
industrial and
commercial property affecting trading conditions occur, they
shall be referred urgently to the Stabilisation and Association
Council, at the request of either Party, with a view to reaching
mutually satisfactory solutions.

intellectual,

L 26/20

EN

Official Journal of the European Union

28.1.2005

Article 72

— conclude, where appropriate, European Conformity Assess-

ment Protocols;

Public contracts

The Parties consider the opening-up of

1.
the award of
public contracts on the basis of non-discrimination and reci-
in particular in the WTO context, to be a desirable
procity,
objective.

2.
Croatian companies, whether established or not in the
Community, shall be granted access to contract award proce-
dures in the Community pursuant to Community procurement
rules under treatment no less favourable than that accorded to
Community companies as from the entry into force of this
Agreement.

The above provisions will also apply to contracts in the utilities
sector once the government of Croatia has adopted the legisla-
tion introducing the Community rules in this area. The Com-
munity shall examine periodically whether Croatia has indeed
introduced such legislation.

to contract award procedures

Community companies not established in Croatia shall be
granted access
in Croatia
pursuant to the Law on Public Procurement under treatment
no less favourable than that accorded to Croatian companies at
the latest three years after the entry into force of this Agree-
ment. Community companies established in Croatia under the
provisions of Chapter II of Title V shall have upon entry into
force of this Agreement access to contract award procedures
under treatment no less favourable than that accorded to Croa-
tian companies.

The Stabilisation and Association Council shall periodically
examine the possibility for Croatia to introduce access to award
procedures in Croatia for all Community companies.

3.
As regards establishment, operations, supply of services
between the Community and Croatia, and also employment
and movement of labour linked to the fulfilment of public
contracts, the provisions of Articles 45 to 68 are applicable.

Article 73

Standardisation, Metrology, Accreditation and Conformity
Assessment

1.
Croatia shall take the necessary measures in order to
gradually achieve conformity with Community technical regula-
tions and European standardisation, metrology, accreditation
and conformity assessment procedures.

2.

To this end, the Parties shall start at an early stage to:

— foster the development of the quality infrastructure: stan-
dardisation, metrology, accreditation and conformity assess-
ment;

— promote the participation of Croatia in the work of specia-
lised European organisations, in particular CEN, CENELEC,
ETSI, EA, WELMEC, EUROMET.

Article 74

Consumer protection

The Parties will cooperate in order to align the standards of
consumer protection in Croatia on those of the Community.
Effective consumer protection is necessary in order to ensure
that the market economy functions properly, and this protec-
tion will depend on the development of an administrative infra-
structure in order to ensure market surveillance and law enfor-
cement in this field.

To that end, and in view of their common interests, the Parties
will encourage and ensure:

— the harmonisation of

legislation and the alignment of
consumer protection in Croatia on that in force in the
Community;

— a policy of active consumer protection including the
increase of information and development of independent
organisations;

— effective legal protection for consumers in order to improve
the quality of consumer goods and maintain appropriate
safety standards.

TITLE VII

JUSTICE AND HOME AFFAIRS

INTRODUCTION

Article 75

REINFORCEMENT OF INSTITUTIONS AND RULE OF LAW

In their cooperation in justice and home affairs the Parties will
attach particular importance to the consolidation of the rule of
law and the reinforcement of institutions at all levels in the
areas of administration in general, and law enforcement and
the machinery of justice in particular.

— promote the use of Community technical regulations and
European standards, tests and conformity assessment proce-
dures;

Cooperation in the field of justice will focus in particular on
the independence of the judiciary, the improvement of its effec-
tiveness and the training of the legal professions.

28.1.2005

EN

Official Journal of the European Union

L 26/21

COOPERATION IN THE AREA OF MOVEMENT OF PERSONS

and will extend to them the administrative facilities necessary
for such purposes.

Article 76

Visa, border control, asylum and migration

1.
The Parties shall cooperate in the areas of visa, border
control, asylum and migration and will set up a framework for
cooperation, including at a regional level, in these fields.

2.
Cooperation in the matters referred to in paragraph 1
shall be based on mutual consultations and close coordination
between the Parties and should include technical and adminis-
trative assistance for:

— the exchange of information on legislation and practices;

— the drafting of legislation;

— enhancing the efficiency of the institutions;

— the training of staff;

2.
The Parties agree to conclude, upon request, an agree-
ment between Croatia and the European Community regulating
the specific obligations for Croatia and for the Member States
of the European Union for readmission, including an obligation
for the readmission of nationals of other countries and stateless
persons.

3.
Pending the conclusion of the agreement with the Com-
munity referred to in paragraph 2, Croatia agrees to conclude,
upon request of a Member State, bilateral agreements with indi-
vidual Member States of the European Union regulating the
specific obligations for readmission between Croatia and the
Member State concerned, including an obligation for the read-
mission of nationals of other countries and stateless persons.

4.
The Stabilisation and Association Council shall examine
what other joint efforts can be made to prevent and control
illegal immigration, including the trafficking in human beings.

— the security of the travel documents and detection of false

documents.

COOPERATION ON MONEY LAUNDERING AND ILLICIT
DRUGS

3.

Cooperation will focus in particular:

— in the area of asylum on the development and implementa-
tion of national
legislation to meet the standards of the
1951 Geneva Convention and the 1967 New York Protocol
thereby to ensure that the principle of non-refoulement is
respected.

— in the field of legal migration, on admission rules and rights
and status of the persons admitted. In relation to migration,
the Parties agree to the fair treatment of nationals of other
countries who reside legally on their territories and to
promote an integration policy aiming at granting them
rights and obligations comparable to those of their citizens.

The Stabilisation and Association Council can recommend
additional subjects for cooperation under this Article.

Article 77

Article 78

Money laundering

1.
The Parties agree on the necessity of making every effort
and cooperating in order to prevent the use of their financial
systems for laundering of proceeds from criminal activities in
general and drug offences in particular.

2.
Cooperation in this area may include administrative and
technical assistance with the purpose of developing the imple-
mentation of
the
suitable standards and mechanisms to combat money laun-
dering equivalent to those adopted by the Community and
international fora in this field.

regulations and efficient

functioning of

Prevention and control of illegal immigration; readmission

Article 79

The Parties agree to cooperate in order to prevent and

1.
control illegal immigration. To this end:

— Croatia agrees to readmit any of

its nationals illegally
present on the territory of a Member State, upon request by
the latter and without further formalities;

— and each Member State of the European Union agrees to
readmit any of its nationals illegally present on the territory
of Croatia, upon request by the latter and without further
formalities.

The Member States of the European Union and Croatia will
provide their nationals with appropriate identity documents

Cooperation on illicit drugs

1. Within their respective powers and competencies, the
Parties shall cooperate to ensure a balanced and integrated
approach towards drug control. Drug control policies and
actions shall be aimed at reducing the supply of, trafficking in
and the demand for illicit drugs as well as at a more effective
control of precursors.

The Parties shall agree on the necessary methods of coop-
2.
eration to attain these objectives. Actions shall be based on
commonly agreed principles along the lines of the EU Drug
Control Strategy.

L 26/22

EN

Official Journal of the European Union

28.1.2005

The cooperation between the Parties shall comprise technical
and administrative assistance in particular in the following
areas:

— drafting of national legislation and policies;

— establishment of institutions and information centres;

— training of personnel;

— drug related research;

— and the prevention of diversion of precursors used for the

illicit manufacture of drugs.

The Parties may agree to include other areas.

2.
Policies and other measures will be designed to bring
about the economic and social development of Croatia. These
policies should ensure that environmental considerations are
also fully incorporated from the outset and that they are linked
to the requirements of harmonious social development.

3.
Cooperation policies shall be integrated into a regional
framework of cooperation. Special attention will have to be
devoted to measures that can foster cooperation between
Croatia and its neighbouring countries
including Member
States, thus contributing to regional stability. The Stabilisation
and Association Council may define priorities between and
within the cooperation policies described hereinafter.

COOPERATION IN CRIMINAL MATTERS

Article 80

Article 82

Economic policy

Preventing and combating crime and other illegal activities

The Parties agree to cooperate on fighting and preventing

1.
criminal and illegal activities, organised or otherwise, such as:

The Community and Croatia shall facilitate the process of
1.
economic reform by cooperating to improve understanding of
the fundamentals of
their respective economies and imple-
menting economic policy in market economies.

— trafficking in human beings;

— illegal economic activities, and in particular corruption,
counterfeiting of currencies, illegal transactions on products
such as industrial waste, radioactive material and transac-
tions involving illegal or counterfeit products;

— illicit trafficking in drugs and psychotropic substances;

— smuggling;

— illicit arms trafficking;

— terrorism.

Cooperation in the above matters will be the subject of consul-
tations and close coordination between the Parties.

The technical and administrative assistance in this field

2.
may include:

— the drafting of national legislation in the field of criminal

law;

— enhancing the efficiency of the institutions charged with

fighting and preventing crime;

— staff training and the development of investigative facilities;

— the formulation of measures to prevent crime.

TITLE VIII

COOPERATION POLICIES

Article 81

1.
The Community and Croatia shall establish a close coop-
eration aimed at contributing to the development and growth
potential of Croatia. Such cooperation shall strengthen existing
economic links on the widest possible foundation,
to the
benefit of both Parties.

To these ends the Community and Croatia shall cooperate

2.
to:

— exchange information on macroeconomic performance and

prospects and on strategies for development;

— analyse jointly economic issues of mutual interest, including
the framing of economic policy and the instruments for
implementing it.

— promote wider cooperation with the aim of speeding up
the inflow of know-how and access to new technologies.

At the request of Croatian authorities, the Community
3.
the efforts of
may provide assistance designed to support
Croatia towards the gradual approximation of
its policies
towards those of the Economic and Monetary Union. Coopera-
tion in this area will include informal exchange of information
concerning the principles and the functioning of the Economic
and Monetary Union and the European System of Central
Banks.

Article 83

Statistical cooperation

1.
Cooperation in the area of statistics shall aim at the devel-
opment of an efficient and sustainable statistical system capable
of providing in due time reliable, objective and accurate data
needed to plan and monitor the process of transition and
reform in Croatia. It shall enable the Central Bureau for Statis-
tics of Croatia to meet better the needs of its customers, both
public administration and private businesses. The statistical
the fundamental principles of statistics
system shall respect
issued by the United Nations and the stipulations of the Euro-
pean Statistical
law and develop towards the Community
acquis.

28.1.2005

EN

Official Journal of the European Union

L 26/23

2.

To this end the Parties may cooperate in particular:

Article 85

— to promote the development of an efficient statistical
service in Croatia based on an appropriate institutional
framework;

— to pursue harmonisation with international and European
standards and classification in order to enable the national
statistical system to adopt the Community acquis in statis-
tics;

— to provide private and public sector economic operators
and research community with the appropriate socio-
economic data;

— to provide data needed to maintain and monitor economic

reform;

— to ensure the confidentiality of individual data;

— to progressively increase data collection and transmission to

the European Statistical System.

Cooperation in this field shall

3.
in particular,
exchange of information on methods, transfer of know-how
and training.

include,

Article 84

Banking, insurance and other financial services

1.
The Parties shall cooperate with the aim of establishing
and developing a suitable framework for the encouragement of
the banking, insurance and financial services sectors in Croatia.

Cooperation shall focus on:

— the adoption of a common accounting system compatible

with European standards;

— the strengthening and restructuring of the banking, insur-

ance and other financial sectors;

— the improvement of supervision and regulation of banking

and other financial services;

— the exchange of

information in particular in respect of

proposed legislation;

— the preparation of translations and terminology glossaries.

2.
The Parties shall cooperate with the aim of developing
efficient audit systems in Croatia following the harmonised
Community methods and procedures.

Cooperation shall focus on:

— technical assistance to the State Auditing Office in Croatia;

— the establishment of internal audit units in official agencies;

— the exchange of

information with regard to auditing

systems;

— the standardisation of audit documentation;

— training and advisory operations.

Investment promotion and protection

1.
Cooperation between the Parties shall be aimed at estab-
lishing a favourable climate for private investment, both
domestic and foreign.

2.

The particular aims of cooperation shall be:

— for Croatia to improve a legal framework which favours

and protects investment;

— the conclusion, where appropriate, with Member States of
bilateral agreements for the promotion and protection of
investment;

— the improvement of investment protection.

Article 86

Industrial cooperation

Cooperation shall be aimed at promoting the modernisa-
1.
tion and restructuring of the Croatian industry and individual
sectors, as well as industrial cooperation between economic
operators of both sides, with the particular objective of
strengthening the private sector under conditions that ensure
that the environment is protected.

2.
Industrial cooperation initiatives will reflect the priorities
determined by both Parties. They will take into account the
regional aspects of industrial development, promoting transna-
tional partnerships when relevant. The initiatives should seek in
particular to establish a suitable framework for undertakings, to
improve management, know-how and to promote markets,
market
transparency and the business environment. Special
attention shall be devoted to the establishment of efficient
export promotion activities in Croatia.

Article 87

Small and medium-sized enterprises

The Parties shall aim to develop and strengthen private sector
small and medium-sized enterprises (SMEs), the establishment
of new undertakings in areas offering potential for growth and
the cooperation between SMEs in the Community and in
Croatia.

Article 88

Tourism

Cooperation between the Parties in the field of tourism
1.
facilitating and encouraging tourism and
will be aimed at
tourist trade through transfer of know-how, participation of
Croatia in important European tourism organisations and
studying the opportunities for joint operations.

L 26/24

EN

Official Journal of the European Union

28.1.2005

2.

Cooperation shall include the following in particular:

— exchanging information on major issues of mutual interest
affecting the tourism sector and transferring of know-how;

— encouraging the development of infrastructure conducive to

investment in the tourism sector;

— examining regional tourist projects.

Article 89

Customs

1.
The Parties shall cooperate to guarantee compliance with
all the provisions scheduled for adoption in the area of trade
and to achieve the approximation of the customs system of
Croatia to that of the Community, thus helping to pave the
way for liberalisation measures planned under this Agreement.

2.

Cooperation shall include the following in particular:

— the possibility of

interconnection between the transit
systems of the Community and Croatia, as well as the use
of the Single Administrative Document (SAD);

— the improvement and simplification of

inspections and

formalities in respect of the carriage of goods;

— the development of cross-border infrastructure between the

Parties;

— the development of customs cooperation support for intro-

duction of modern customs information systems;

— the exchange of information including on the methods of

investigation;

— the adoption by Croatia of the Combined Nomenclature;

— training of customs officers.

3. Without prejudice to further cooperation provided for in
this Agreement, and in particular Articles 77, 78 and 80,
mutual
in
customs matters of the Parties shall take place in accordance
with the provisions of Protocol 5.

assistance between administrative

authorities

Article 90

Taxation

The Parties will establish cooperation in the field of taxation
including measures aiming at the further reform of the fiscal
system and the restructuring of tax administration with a view
to ensuring effectiveness of tax collection and the fight against
fiscal fraud.

Article 91

Social cooperation

advice services, providing back-up measures and promoting
local development
industrial and labour market
restructuring. It shall also include measures such as studies, the
secondment of experts and information and training opera-
tions.

to assist

2. With regard to social security, cooperation between the
Parties shall seek to adapt the social security system of Croatia
to the new economic and social requirements, notably by
providing the services of experts and organising information
and training activities.

3.
Cooperation between the Parties will involve the adjust-
ment of the Croatian legislation concerning working conditions
and equal opportunities for women and men.

4.
The Parties shall develop cooperation between them with
the aim of improving the level of protection of the health and
safety of workers, taking as a reference the level of protection
existing in the Community.

Article 92

Agriculture, and the agro-industrial sector

Cooperation in this field shall have as its aim the modernisation
and restructuring of agriculture and the agro-industrial sector
consistent with the Community rules and standards, the water
management, the rural development, the gradual harmonisation
of the veterinary and phytosanitary legislation with Community
standards and the development of the forestry sector in Croatia.

Article 93

Fisheries

The Community and Croatia shall explore the possibility of
identifying areas of common interest in the fisheries sector,
which by their nature would have to be mutually beneficial.

Article 94

Education and training

1.
The Parties shall cooperate with the aim of raising the
level of general education and professional qualifications in
Croatia.

2.
The Tempus programme will contribute to strengthening
cooperation between the Parties in the field of education and
training, promoting democracy, the rule of law and economic
reform.

1. With regard to employment, cooperation between the
Parties shall focus notably on upgrading job-finding and careers

The European Training Foundation will also contribute to

3.
the upgrading of training structures and activities in Croatia.

28.1.2005

EN

Official Journal of the European Union

L 26/25

Article 95

— cooperation within European structures especially those

involved in standardisation;

Cultural cooperation

The Parties undertake to promote cultural cooperation. This
cooperation serves inter alia to raise mutual understanding and
esteem between individuals, communities and peoples.

Article 96

Information and communication

The Community and Croatia will take the measures necessary
to stimulate the mutual exchange of information. Priority will
be given to programmes aimed at providing the general public
with basic information about the Community and professional
circles in Croatia with more specialised information.

Article 97

Cooperation in the audio-visual field

1.
The Parties shall cooperate to promote the audio-visual
industry in Europe and encourage co-production in the fields
of cinema and television.

2.
Croatia will align its policies on the regulation of content
aspects of cross-border broadcasting, paying particular atten-
tion to matters relating to the acquisition of intellectual prop-
erty rights for programmes and broadcast by satellite or cable,
with those of the Community, and will harmonise its legislation
with the Community acquis.

Article 98

Electronic Communications Infrastructure and Associated
Services

The Parties will strengthen cooperation in the area of
1.
electronic communications infrastructures,
including classical
telecommunications networks and relevant electronic audio-
visual transport networks, and associated services, with the
objective of ultimate alignment with the Community acquis by
Croatia as from the entry into force of the Agreement.

The abovementioned cooperation will

2.
following priority areas:

focus on the

— policy development;

— legal and regulatory aspects;

— institution building required for a liberalised environment;

— modernisation of Croatia's electronic infrastructure and its
integration into European and world networks, with a focus
on improvements at a regional level;

— international cooperation;

— coordinating positions in international organisations and

fora.

Article 99

Information Society

The Parties will strengthen cooperation with the objective of
further developing the Information Society in Croatia. Global
objectives will be preparing society as a whole for the digital
age, attracting investments and interoperability of networks
and services.

The Croatian authorities, with the assistance of the Community,
will review carefully any political commitment undertaken in
the European Union with the objective of aligning its own poli-
cies on those of the Union.

The Croatian authorities will establish a plan for the adoption
of Community legislation in the area of
the Information
Society.

Article 100

Transport

1.
In addition to the provisions of Article 58 and Protocol 6
of this Agreement, the Parties shall develop and step up coop-
eration in the field of transport in order to enable Croatia to:

— restructure and modernise transport and related infrastruc-

ture;

— improve movement of passengers and goods and access to
the transport market, by the removing of administrative,
technical and other barriers;

— achieve operating standards comparable to those in the

Community;

— develop a transport system compatible and aligned on the

Community system;

— improve the protection of environment in transport, reduc-

tion of harmful effects and pollution.

2.

Cooperation shall include the following priority areas:

— the development of road, rail, airport, inland waterways and
infrastructure and other major routes of common

port
interest and Trans-European and Pan-European links;

— the management of railways and airports, including appro-
priate cooperation between the relevant national authori-
ties;

L 26/26

EN

Official Journal of the European Union

28.1.2005

— road transport, including road taxes and charges and social

and environmental aspects;

— combined rail and road transport;

— upgrading the Croatian laws and regulations on nuclear
safety and strengthening the supervisory authorities and
their resources;

— radiation protection,

including environmental

radiation

— the harmonisation of international transport statistics;

monitoring;

— the modernisation of technical transport equipment in line
with Community standards, and assistance in acquiring
financing to that end, particularly as regards road-rail trans-
port, multimodal transport and transhipment;

— the promotion of

joint

technological

and research

programmes;

— radioactive waste management and, as appropriate, decom-

missioning of nuclear facilities;

— encouraging the promotion of Agreements between the EU
Member States or Euratom and Croatia on early notification
and exchange of information in cases of nuclear accidents
and on emergency preparedness as well as cross-border
seismic research and on nuclear safety issues generally, if
appropriate;

— the adoption of coordinated transport policies that are

compatible with those applied in the Community.

— fuel cycle problems;

Article 101

Energy

— safeguarding of nuclear materials;

— strengthening the supervision and control on the transport

of materials sensitive to radioactive pollution;

— nuclear third party liability.

Cooperation will reflect

1.
the market
economy and the European Energy Charter Treaty, and will
develop with a view to the gradual
integration of Europe's
energy markets.

the principles of

2.

Cooperation shall include the following in particular:

— the formulation and planning of energy policy, including
modernisation of infrastructure, improvement and diversifi-
cation of supply and improvement of access to the energy
market,
including facilitation of transit, transmission and
distribution and the restoration of electricity interconnec-
tions of regional importance with neighbouring countries;

— the management and training for the energy sector and

transfer of technology and know-how;

— the promotion of energy saving, energy efficiency, renew-
able energy and studying of the environmental impact of
energy production and consumption;

— the formulation of framework conditions for restructuring
of energy companies and cooperation between undertakings
in this sector;

— the development of a regulatory framework in the field of

energy in line with the Community acquis.

Article 102

Nuclear safety

Article 103

Environment

1.
The Parties shall develop and strengthen their cooperation
in the vital task of combating environmental degradation, with
the view to promoting environmental sustainability.

2.

Cooperation could centre on the following priorities:

— water quality, including waste water treatment particularly

of transboundary watercourses;

— combating local, regional and transboundary air and water

(including drinking water) pollution;

— effective monitoring of pollution levels and emissions;

— development of strategies with regard to global and climate

issues;

— efficient, sustainable and clean production and use of

energy;

— classification and safe handling of chemicals;

— safety of industrial plants;

— waste reduction, recycling and safe disposal, and the imple-
mentation of the Basle Convention on the control of trans-
boundary movements of hazardous wastes and their
disposal (Basle, 1989);

The Parties will cooperate in the field of nuclear safety

1.
and safeguards. Cooperation could cover the following topics:

— the environmental impact of agriculture; soil erosion and

pollution by agricultural chemicals;

28.1.2005

EN

Official Journal of the European Union

L 26/27

— the protection of the flora and fauna, including forests, and

the conservation of biodiversity;

accordance with the procedures adopted by each Party, and
which shall set out, inter alia, appropriate IPR provisions.

— town and country planning,

including construction and

urban planning;

— the use of economic and fiscal instruments to improve the

environment;

— the execution of environmental impact assessment and stra-

tegic environmental assessment;

— continuous approximation of laws and regulations to Com-

munity standards;

— international Conventions in the area of environment to

which the Community is a Party;

— cooperation at regional and international level;

— education and information on environmental

issues and

sustainable development.

3.
In the field of protection against natural disasters, the
Parties will cooperate to ensure the protection of people,
animals, property and environment against man-made disasters.
To this end the cooperation could include the following areas:

Article 105

Regional and local development

The Parties will strengthen regional development cooperation,
with the objective of contributing to economic development
and reducing regional imbalances.

Specific attention will be given to cross-border, transnational
and interregional cooperations. To this end, the exchange of
information and experts may be undertaken.

TITLE IX

FINANCIAL COOPERATION

— the exchange of the outcome of scientific and research

development projects;

Article 106

— mutual and early notification and warning systems on

hazards, disasters and their consequences;

— rescue and relief exercises and assistance systems in case of

disasters;

— exchange of experience in rehabilitation and reconstruction

after disaster.

Article 104

Cooperation in Research and Technological Development

1.
The Parties shall promote bilateral cooperation in civil
scientific research and technological development (RTD) on the
basis of mutual benefit and, taking into account the availability
of resources, adequate access to their respective programmes,
subject to appropriate levels of effective protection of intellec-
tual, industrial and commercial property rights (IPR).

2.

This cooperation shall cover:

— the exchange of scientific and technical information and the

organisation of joint scientific meetings;

— joint RTD activities;

In order to achieve the objectives of this agreement and in
accordance with Articles 3, 107 and 109 Croatia may receive
financial assistance from the Community in the forms of grants
and loans, including loans from the European Investment Bank.

Article 107

Financial assistance, in the form of grants, shall be covered by
the operation measures provided for in the relevant Council
Regulation within a multi-annual indicative framework estab-
lished by the Community following consultations with Croatia.

The overall objectives of the assistance, in the form of institu-
tion-building and investment, shall contribute to the demo-
cratic, economic and institutional reforms of Croatia,
in line
with the Stabilisation and Association process. Financial assis-
tance may cover all areas of harmonisation of legislation and
all cooperation policies of this agreement, including Justice and
Home Affairs. Consideration should be given to the full imple-
mentation of the infrastructure projects of common interest
identified in the Protocol 6.

Article 108

— training activities and mobility programmes for scientists,
researchers and technicians engaged in RTD in both sides.

3.
specific arrangements

Such cooperation shall be implemented according to
to be negotiated and concluded in

At the request of Croatia and in case of special need, the Com-
munity could examine in coordination with international finan-
cial institutions, the possibility of granting on an exceptional
basis macro-financial assistance subject to certain conditions
and taking into account the availability of all financial resources
.

L 26/28

EN

Official Journal of the European Union

28.1.2005

Article 109

In order to permit optimum use of the resources available, the
Parties shall ensure that Community contributions are made in
close coordination with those from other sources such as the
Member States, other countries and international financial insti-
tutions.

To this effect, information on all sources of assistance shall be
exchanged regularly between the Parties.

TITLE X

INSTITUTIONAL, GENERAL AND FINAL PROVISIONS

Article 110

A Stabilisation and Association Council is hereby established
which shall supervise the application and implementation of
this Agreement. It shall meet at an appropriate level at regular
intervals and when circumstances require. It shall examine any
major issues arising within the framework of this Agreement
and any other bilateral or
issues of mutual
interest.

international

Article 111

The Stabilisation and Association Council shall consist of
1.
the European Union and
the members of
members of the Commission of the European Communities, on
the one hand, and of members of the Government of Croatia,
on the other.

the Council of

The Stabilisation and Association Council shall establish

2.
its rules of procedure.

3.
The members of the Stabilisation and Association Council
may arrange to be represented, in accordance with the condi-
tions to be laid down in its rules of procedure.

4.
The Stabilisation and Association Council shall be chaired
in turn by a representative of the European Community and a
representative of Croatia, in accordance with the provisions to
be laid down in its rules of procedure.

5.
In matters that concern it, the European Investment Bank
shall take part, as an observer, in the work of the Stabilisation
and Association Council.

Article 112

The Stabilisation and Association Council shall, for the purpose
of attaining the objectives of this Agreement, have the power
to take decisions within the scope of the Agreement in the
cases provided for therein. The decisions taken shall be binding
on the Parties, which shall take the measures necessary to
implement the decisions taken. The Stabilisation and Associa-

tion Council may also make appropriate recommendations. It
shall draw up its decisions and recommendations by agreement
between the Parties.

Article 113

Each Party shall refer to the Stabilisation and Association
Council any dispute relating to the application or interpretation
of this Agreement. The Stabilisation and Association Council
may settle the dispute by means of a binding decision.

Article 114

1.
The Stabilisation and Association Council shall be assisted
in the performance of its duties by a Stabilisation and Associa-
tion Committee, composed of representatives of the Council of
the European Union and of representatives of the Commission
of the European Communities, on the one hand, and of repre-
sentatives of Croatia on the other.

2.
In its rules of procedure the Stabilisation and Association
Council shall determine the duties of the Stabilisation and Asso-
ciation Committee, which shall
include the preparation of
meetings of the Stabilisation and Association Council, and shall
determine how the Committee shall function.

3.
The Stabilisation and Association Council may delegate to
the Stabilisation and Association Committee any of its powers.
In this event the Stabilisation and Association Committee shall
take its decisions in accordance with the conditions laid down
in Article 112.

Article 115

The Stabilisation and Association Committee may create
subcommittees.

Article 116

A Stabilisation and Association Parliamentary Committee is
hereby established. It shall be a forum for Members of Croatian
Parliament and the European Parliament to meet and exchange
views. It shall meet at intervals that it shall itself determine.

The Stabilisation and Association Parliamentary Committee
shall consist of members of the European Parliament, on the
one hand, and of Members of the Parliament of Croatia, on the
other.

The Stabilisation and Association Parliamentary Committee
shall establish its rules of procedure.

The Stabilisation and Association Parliamentary Committee
shall be chaired in turn by the European Parliament and the
Parliament of Croatia, in accordance with the provisions to be
laid down in its rules of procedure.

28.1.2005

EN

Official Journal of the European Union

L 26/29

Article 117

Within the scope of this Agreement, each Party undertakes to
ensure that natural and legal persons of the other Party have
access free of discrimination in relation to its own nationals to
the competent courts and administrative organs of the Parties
to defend their individual rights and their property rights.

Article 118

Nothing in this Agreement shall prevent a Party from taking
any measures:

(a) which it considers necessary to prevent the disclosure of

information contrary to its essential security interests;

(b) which relate to the production of, or trade in, arms, muni-
tions or war materials or to research, development or
production indispensable for defence purposes, provided
that such measures do not impair the conditions of compe-
tition in respect of products not intended for specifically
military purposes;

(c) which it considers essential to its own security in the event
of serious internal disturbances affecting the maintenance
of law and order, in time of war or serious international
tension constituting threat of war or in order to carry out
obligations it has accepted for the purpose of maintaining
peace and international security.

Article 119

In the fields covered by this Agreement and without

1.
prejudice to any special provisions contained therein:

— the arrangements applied by Croatia in respect of the Com-
munity shall not give rise to any discrimination between
the Member States, their nationals, companies or firms;

— the arrangements applied by the Community in respect of
Croatia shall not give rise to any discrimination between
Croatian nationals, companies or firms.

The provisions of paragraph 1 shall be without prejudice
2.
to the right of the Parties to apply the relevant provisions of
their fiscal
legislation to taxpayers who are not in identical
situations as regards their place of residence.

Article 120

it

priate measures. Before so doing, except in cases of special
urgency,
shall supply the Stabilisation and Association
Council with all relevant information required for a thorough
examination of the situation with a view to seeking a solution
acceptable to the Parties.

3.
In the selection of measures, priority must be given to
those which least disturb the functioning of this Agreement.
These measures shall be notified immediately to the Stabilisa-
tion and Association Council and shall be the subject of consul-
tations within the Stabilisation and Association Council if the
other Party so requests.

Article 121

The Parties agree to consult promptly through appropriate
channels at the request of either Party to discuss any matter
concerning the interpretation or implementation of this Agree-
ment and other relevant aspects of the relations between the
Parties.

The provisions of this Article shall in no way affect and are
without prejudice to Articles 31, 38, 39 and 43.

Article 122

This Agreement shall not, until equivalent rights for individuals
and economic operators have been achieved under this Agree-
ment, affect rights ensured to them through existing agree-
ments binding one or more Member States, on the one hand,
and Croatia, on the other.

Article 123

Protocols 1, 2, 3, 4, 5 and 6 and Annexes I to VIII shall form
an integral part of this Agreement.

Article 124

This Agreement is concluded for an unlimited period.

Either Party may denounce this Agreement by notifying the
other Party. This Agreement shall terminate six months after
the date of such notification.

1.
The Parties shall take any general or specific measures
required to fulfil their obligations under this Agreement. They
shall see to it that the objectives set out in this Agreement are
attained.

2.
If either Party considers that the other Party has failed to
fulfil an obligation under this Agreement, it may take appro-

Article 125

For the purposes of this Agreement, the term ‘Parties’ shall
mean the Community, or its Member States, or the Community
and its Member States,
in accordance with their respective
powers, of the one part, and Croatia, of the other part.

L 26/30

EN

Official Journal of the European Union

28.1.2005

Article 126

This Agreement shall apply, on the one hand, to the territories
in which the Treaties establishing the European Community,
the European Coal and Steel Community and the European
Atomic Energy Community are applied and under the condi-
tions laid down in those Treaties, and to the territory of Croatia
on the other.

Article 127

The Secretary General of the Council of the European Union
shall be the depository of the Agreement.

Article 128

This Agreement is drawn up in duplicate in each of the official
languages of
these texts being equally
authentic.

the Parties, each of

Article 129

The Parties shall approve this Agreement in accordance with
their own procedures.

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

Article 130

Interim Agreement

In the event that, pending the completion of the procedures
necessary for the entry into force of this Agreement, the provi-
in particular those
sions of certain parts of this Agreement,
relating to the free movement of goods as well as the relevant
provisions on Transport, are put into effect by means of an
Interim Agreement between the Community and Croatia, the
Parties agree that, in such circumstances for the purpose of the
provisions of Title IV, Articles 70 and 71 of this Agreement,
Protocols 1 to 5 and relevant provisions of Protocol 6 hereto,
the terms ‘date of entry into force of this Agreement’ mean the
date of entry into force of the relevant Interim Agreement in
relation to obligations contained in the abovementioned provi-
sions.

28.1.2005

EN

Official Journal of the European Union

L 26/31

LIST OF ANNEXES

Annex I:

Annex II:

Croatian Tariff concession for Community industrial products referred to in Article 18(2)

Croatian Tariff concession for Community industrial products referred to in Article 18(3)

Annex III:

Definition of ‘Baby beef’ products referred to in Article 27(2)

Annex IV (a): Croatian Tariff concession for agricultural products (duty-free for unlimited quantities at the date of

entering into force of the Agreement) referred to in Article 27(3)(a)(i)

Annex IV (b): Croatian Tariff concession for agricultural products (duty-free within quota at the entering into force of

the Agreement) referred to in Article 27(3)(a)(ii)

Annex IV (c): Croatian Tariff concession for agricultural products (duty-free for unlimited quantities one year after

entering into force of the Agreement) referred to in Article 27(3)(b)(i)

Annex IV (d): Croatian Tariff concession for agricultural products (progressive elimination of MFN duties within tariff

quotas) referred to in Article 27(3)(c)(i)

Annex IV (e): Croatian Tariff concession for agricultural products (progressive reduction of MFN duties for unlimited

quantities) referred to in Article 27(3)(c)(ii)

Annex IV (f):

Croatian Tariff concession for agricultural products (progressive reduction of MFN duties within quotas)
referred to in Article 27(3)(c)(iii)

Annex V (a):

Products referred to in Article 28(1)

Annex V (b):

Products referred to in Article 28(2)

Annex VI:

Establishment: ‘Financial services’ referred to in Article 50

Annex VII:

Acquisition of real property by EU nationals — List of exceptions referred to in Article 60(2)

Annex VIII:

Intellectual, Industrial and Commercial property rights referred to in Article 71

L 26/32

EN

Official Journal of the European Union

28.1.2005

ANNEX I

CROATIAN TARIFF CONCESSION FOR COMMUNITY INDUSTRIAL PRODUCTS

referred to in Article 18(2)

Duty rates will be reduced as follows:

— on the date of entry into force of the Agreement, duty shall be reduced to 60 % of the basic duty

— on 1 January 2003, duty shall be reduced to 30 % of the basic duty

— on 1 January 2004, the remaining duties shall be abolished

HS 6+

25.01

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous
solution or containing added anti caking or free-flowing agents; sea water

Description

2501.001

– – – Table salt and salt for food industry

2501.002

– – – Salt for other industry

2501.009

– – – Other

25.15

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent
specific gravity of 2,5 or more and alabaster, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of rectangular (including square) shape

2515.1

Marble and travertine

2515.11

– – Crude or roughly trimmed

2515.12

– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)

shape

2515.20

– Ecaussine and other calcareous monumental or building stone; alabaster

27.10

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

2710.001

– – – Motor petrol and other light oils

2710.0014

– – – – Special petrols (extractable and other)

2710.0015

– – – – White spirit

2710.0017

– – – – Spirit type jet fuel

2710.002

– – – Kerosene and other medium oils

2710.0021

– – – – Kerosene

2710.0022

– – – – Kerosene type jet fuel

2710.0023

– – – – Alpha and normal olefins (mixtures), normal paraffins (C10 - C13)

2710.003

– – – Heavy oils except waste and intended for further manufacturing

2710.0033

– – – – Light, medium, heavy and extra heavy fuel oils with low sulphur content

2710.0034

– – – – Other light, medium, heavy and extra heavy fuel oil

2710.0035

– – – – Base oils

2710.0039

– – – – Other heavy oils and products based on heavy oils

28.1.2005

EN

Official Journal of the European Union

L 26/33

HS 6+

Description

27.11

2711.1

2711.12

2711.13

2711.19

Petroleum gases and other gaseous hydrocarbons

Liquefied

– – Propane

– – Butanes

– – Other

2711.191

– – – Mixtures of propane and butane

2711.199

– – – Other

2711.29

– – Other

27.12

2712.10

2712.20

27.13

Petroleum jelly; paraffin wax, micro-crystalline petrolum 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 jelly

– Paraffin wax containing by weight less than 0,75 % of oil

Petroleum coke, petrolum bitumen and other residues of petrolum oils or of oils obtained from bitu-
minous minerals

2713.20

– Petroleum bitumen

27.15

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

2715.009

– – – Other

2803.00

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)

2803.001

– – – Carbon black

28.06

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

2806.10

Hydrogen chloride (hydrochloric acid)

2806.101

– – – Pro analysis

2808.00

Nitric acid; sulphonitric acids

2808.002

– – – Other nitric acid

28.14

Ammonia, anhydrous or in aqueous solution

2814.20

– – Ammonia in aqueous solution

2814.201

– – – Pro analysis

28.15

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or
potassium

2815.11

– – Solid

2815.111

– – – Granulated, pro analysis

2815.20

– Potassium hydroxide (caustic potash)

2815.201

– – – Granulated, pro analysis

29.02

2902.4

Cyclic hydrocarbons

– Xylenes

2902.41

– – o-Xylene

2902.411

– – – Pro analysis

2902.42

– – m-Xylene

2902.421

– – – Pro analysis

L 26/34

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

2902.43

– – p-Xylene

2902.431

– – – Pro analysis

2902.44

– – Mixed Xylene isomers

2902.441

– – – Pro analysis

29.05

2905.1

Acyclic alcohol and their halogenated, sulphonated, nitrated or nitrosated derivates

– Saturated monohydric alcohols

2905.11

– – Methanol (methyl acohol)

2905.111

– – – Pro analysis

2905.12

Propane 1 ol (propyl alcohol) and propane 2 ol (isopropyl alcohol)

2905.121

– – – Pro analysis

29.14

2914.1

2914.11

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulpho-
nated, nitrated or nitrostated derivates

– Acyclic ketones without other oxygen function

– – Acetone

2914.111

– – – Pro analysis

29.15

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

2915.3

– Esters of acetic acid

2915.311

– – – Pro analysis

29.33

2933.6

Heterocyclic compounds with nitrogen hetero-atom(s) only

– Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure

2933.691

– – – Atrazine

30.02

3002.30

30.03

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

– Vaccines for veterinary medicine

Medicaments (excluding goods of heading No 30.02, 30.05 or 30.06) consisting of two or more
consistuents which have been mixed together for therapeutic or prophylactic uses, not put up in
measured doses or in forms of packings for retail sale

3003.90

– Other

3003.909

– – – Other

30.04

Medicaments (excluding goods of heading No 30.02, 30.05 or 30.06) consisting of mixed or
unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or
packings for retail sale

3004.10

– – Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins

or their derivatives

3004.101

– – – Ready medicaments for retail sale

3004.20

– – – Containing other antibiotics

3004.201

– – – Ready medicaments for retail sale

3004.3

3004.31

– – Containing hormones or other products of heading No 29.37 but not containing antibiotics

– – Containing insulin

3004.311

– – – Ready medicaments for retail sale

3004.32

– – Containing adrenal cortical hormones

3004.321

– – – Ready medicaments for retail sale

28.1.2005

EN

Official Journal of the European Union

L 26/35

HS 6+

Description

3004.39

– – Other

3004.391

– – – Ready medicaments for retail sale

3004.40

– – Containing alkaloids or derivatives thereof but not containing hormones, other products of

heading No 29.37 or antibiotics

3004.401

– – – Ready medicaments for retail sale

3004.50

– – Other medicaments containing vitamins or other products of heading No 29.36

3004.501

– – – Ready medicaments for retail sale

3004.90

– – Other

3004.902

– – – Ready medicaments for retail sale

3004.909

– – – Other

30.06

Pharmaceutical goods specified in Note 4 to this Chapter

3006.50

– First-aid boxes and kits

32.07

3207.10

3207.20

3207.30

3207.40

32.08

3208.10

3208.20

32.09

3209.10

3209.90

32.14

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes
(slips), liquid lustres and similar preparations, of a kind used in the ceramic, enameleing or glass
industry, glass frit and other glass, in the form of powder, granules or flakes

– Prepared pigments, prepared opacifiers, prepared colours and similar preparations

– Vitrifiable enamels and glazes, engobes (slips) and similar preparations

– Liquid lustres and similar preparations

– Glass frit and other glass, in the form of powder, granules or flakes

Paints and varnishes (including elements and lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in
Note 4 to this Chapter

– Based on polyesters

– Based on acrylic or vinyl polymers

Paints and varnishes (including elements and lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in an aqueous medium

– Based on acrylic or vinyl polymers

– Other

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fill-
ings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like

3214.10

– Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fill-

ings

3214.90

– Other

32.15

3215.1

3215.11

3215.19

33.04

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

– – Printing ink

– – Black

– – Other

Beauty or make-up preparations for the care of the skin (other than medicaments), including sunsc-
reen or sun tan preparations; manicure or pedicure preparations

3304.99

– – Other

3304.999

– – – For retail sale

L 26/36

EN

Official Journal of the European Union

28.1.2005

HS 6+

33.07

Description

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilators
and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared
room deodorizers, whether or not perfumed or having disinfectant properties

3307.90

– – Other

3307.909

– – – For retail sale

34.05

3405.10

3405.20

3405.30

3405.40

3405.90

3406.00

3605.00

37.01

3701.10

3814.00

Polishes and creams, for footwear, furniture, floors, coach-work, glass or metal, scouring pastes and
powders and similar preparations (whether or not in the form of paper, wadding, felt, non woven,
cellular plastics or cellular rubber, impregnated, coated or covered with such preparations) excluding
waxes of heading No 34.04

– Polishes, creams and similar preparations for footwear or leather

– Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or

other woodwork

– Polishes and similar preparations for coachwork, other than metal polishes

– Scouring pastes and powders and other scouring preparations

– Other

Candles, tapers and the like

Matches, other than pyrotechnic articles of heading No 36.04

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

– For X-ray

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

3820.00

Anti-freezing preparations and prepared de-icing fluids

39.05

3905.1

3905.12

3905.19

39.19

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other polymers in primary
forms

– Polyvinyl acetate

– – In aqueous dispersion

– – Other

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shape, of plastics, whether or not in
rolls

3919.90

– Other

39.20

Other plates, sheet, film, foil and strip, of plastics, non-cellular and not reinforced,
supported or similarly combined with other materials

laminated,

3920.10

– – Of polymers of ethylene

3920.101

– – – Foil 12 micron thick in rolls 50 to 90 mm wide

39.23

3923.2

3923.21

3923.29

3923.40

3923.90

Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures,
of plastics

– Sacks and bags (including cones)

– – Of polymers of ethylene

– – Of other plastics

– Spools, cops, bobbins and similar supports

– Other

3923.901

– – – Casks and tanks

3923.909

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/37

HS 6+

Description

39.24

Tableware, kitchenware, other household articles and toilet articles of plastic

3924.10

– Tableware and kitchenware

3924.90

– Other

39.25

Builders' ware of plastic, not elsewhere specified or included

3925.10

– Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l

3925.20

– Doors, windows and their frames and thresholds for doors

3925.30

– Shutters, blinds (including Venetian blinds) and similar articles and parts thereof

3925.90

– Other

40.09

Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings
(for example, joints, elbows, flanges)

4009.10

– Not reinforced or otherwise combined with other materials, without fittings

4009.20

– Reinforced or otherwise combined only with metal, without fittings

4009.40

– Reinforced or otherwise combined with other materials, without fittings

4009.50

– With fittings

4009.509

– – – Other

42.02

Trunks, suit-cases, vanity-cases, executive cases, brief cases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-
bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette cases,
tobacco-pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder-boxes, cutlery cases and
similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of
vulcanized fibre or of paperboard or wholly or mainly covered with such materials or with paper

4202.1

Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers

4202.11

– – With outer surface of leather, of composition leather or of patent leather

4202.12

– – With outer surface of plastics or of textile materials

4202.19

– – Other

4202.2

Handbags, whether or not with shoulder strap, including those without handle

4202.21

– – With outer surface of leather, of composition leather or of patent leather

4202.22

– – With outer surface of plastic sheeting or of textile materials

4202.29

– – Other

4202.3

– – Articles of a kind normally carried in the pocket or in the handbag

4202.31

– – With outer surface of leather, of composition leather or of patent leather

4202.32

– – With outer surface of plastic sheeting or of textile materials

4202.39

– – Other

4202.9

– – Other

4202.91

– – With outer surface of leather, of composition leather or of patent leather

4202.92

– – With outer surface of plastic sheeting or of textile materials

4202.99

– – Other

L 26/38

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

43.02

4302.1

4302.11

4302.12

4302.13

4302.19

4302.20

4302.30

4304.00

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled,
or assembled (without the addition of other materials) other than those of heading No 43.03

– Whole skins, with or without head, tail or paws, not assembled

– – Of mink

– – Of rabbit or hare

– – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese,

Mongolian or Tibetan lamb, whole, with or without head, tail or paws

– – Other

– Heads, tails, paws and other pieces or cuttings, not assembled

– Whole skins and pieces or cuttings thereof, assembled

Artificial fur and articles thereof

4304.009

– – – Articles of artificial fur

44.06

Railway or tramway sleepers (cross-ties) of wood

4406.10

– – Not impregnated

4406.101

– – – Of oak

4406.102

– – – Of beech

4406.109

– – – Other

4406.90

– – Other

4406.901

– – – Of oak

4406.902

– – – Of beech

4406.909

– – – Other

44.18

4418.10

4418.20

4418.30

48.05

Builders' joinery and carpentry of wood including cellular wood panels assembled parquet panels,
shingles and shakes

– Windows, French-windows and their frames

– Doors and their frames and thresholds

– Parquet panels

Other uncoated paper and paperboard, in rolls or sheets not further worked or processed that are
specified in Note 2 to this Chapter

4805.10

– Semi-chemical fluting paper (corrugating medium)

48.11

4811.2

4811.29

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered,
surface-coloured, surface-decorated or printed,
in rolls or sheets, other than goods of the kind
described in heading No 48.03, 48.09 or 48.10

– Gummed or adhesive paper and paperboard

– – Other

4811.299

– – – Other

48.14

4814.10

4814.20

Wallpaper and similar wall coverings, consisting of paper; window transparencies of paper

– “Ingrain” paper

– Wallpaper and similar wall covering, consisting of paper coated or covered, on the face side, with

a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

4814.30

– Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting

material, whether or not bound together in parallel strands or woven

4814.90

4817.10

– Other

– Envelopes

28.1.2005

EN

Official Journal of the European Union

L 26/39

HS 6+

Description

4817.20

4817.30

48.19

4819.10

4819.20

– Letter cards, plain postcards and correspondence cards

– Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assort-

ment of paper stationery

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or
web of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind
used in offices, shops or the like

– Cartons, boxes and cases, of corrugated paper or paperboard

– Folding cartons, boxes and cases, of non-corrugated paper or paperboard

4819.209

– – – Other

4819.30

4819.40

4819.50

– Sacks and bags, having a base of a width of 40 cm or more

– Other sacks and bags, including cones

– Other packing containers, including record sleeves

4819.501

– – – Cylindrical boxes made of two or more materials

4819.60

– Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

48.20

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads,
diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file
covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or
paperboard; albums for stamps or for collections and book covers, of paper or paperboard

4820.10

– Registers, account books, note books, order books, receipt books, letter pads, memorandum pads,

4820.20

4820.30

4820.40

4820.50

4820.90

diaries and similar articles

– Exercise books

– Binders (other than book covers), folders and file covers

– Manifold business forms and interleaved carbon sets

– Albums for samples or for collections

Other

4820.901

– – – business forms

4820.909

– – – Other

48.21

4821.10

4821.90

48.23

4823.1

4823.11

4823.19

4823.40

4823.5

4823.51

4823.59

4823.60

4823.70

4823.90

Paper or paperboard labels of all kinds, whether or not printed

– Printed

– Other

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

Gummed or adhesive paper, in strips or rolls

– – Self-Adhesive

– – Other

– Rolls, sheets and dials, printed for self-recording apparatus

Other paper and paperboard, of a kind used for writing, printing or other graphic purposes

– – Printed, embossed or perforated

– – Other

– Trays, dishes, plates, cups and the like, of paper or paperboard

– Moulded or pressed articles of paper pulp

– Other

4823.909

– – – Other

L 26/40

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

64.02

6402.1

6402.19

6402.20

6402.30

6402.9

6402.91

6402.99

64.03

6403.1

6403.19

6403.20

Other footwear with outer soles and uppers of rubber or plastics

– Sports footwear

– – Other

– Footwear with upper straps or thongs assembled to the sole by means of plugs

– Other footwear, incorporating a protective metal toe-cap

– Other footwear

– – Covering the ankle

– – Other

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

Sports footwear

– – Other

– Footwear with outer soles of leather, and uppers which consist of leather straps across the instep

and around the big toe

6403.30

– Footwear made on a base or platform of wood, not having an inner sole or a protective metal

toe-cap

6403.40

– Other footwear, incorporating a protective metal toe-cap

6403.5

6403.51

6403.59

6403.9

6403.91

6403.99

64.05

6405.10

6405.20

6504.00

65.05

6505.10

6505.90

65.06

– Other footwear with outer soles of leather

– – Covering the ankle

– – Other

– Other footwear

– – Covering the ankle

– – Other

Other footwear

– With uppers of leather or composition leather

– With uppers of textile materials

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined
or trimmed

Hats and other headgear, knitted or crocheted, 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

– Hair-nets

– Other

Other headgear, whether or not lined or trimmed

6506.10

– Protective headgear (helmets)

6506.9

6506.91

6506.92

6506.99

6507.00

– Other

– – Of rubber or of plastics

– – Of fur

– – Of other materials

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

28.1.2005

EN

Official Journal of the European Union

L 26/41

HS 6+

66.01

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

Description

6601.10

– Garden umbrellas and sun umbrellas

6601.9

6601.91

6601.99

6602.00

66.03

6603.10

6603.20

6603.90

68.02

– Other

– – Telescopes

– – Other

Walking-sticks, seat-sticks, whips, riding-crops and the like

Parts, trimmings and accessories of articles other heading No 66.01 or 66.02

– Handles and knobs

– Umbrella frames, including frames mounted on shafts (sticks)

– Other

Worked monumental or building stone (except slate) and articles thereof, other than goods of
heading No 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a
back; artificially coloured granules, chippings and powder, of natural stone (including slate)

6802.2

– Other monumental or building stone and articles thereof simply cut or sawn with a flat or even

6802.21

6802.22

6802.29

6802.9

6802.91

6802.92

6802.99

68.04

6804.2

6804.22

6804.30

surface

– – Marble, travertine and alabaster

– – Other limestone

– – Other stone

– Other

– – Marble, travertine and alabaster

– – Other limestone

– – Other stone

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening,
polishing, trueing or cutting, hand sharpening or polishing stones and parts thereof, of natural
stone, of agglomerated natural or artificial abrasives or of ceramics with or without parts of other
materials

Other

– – Of other agglomerated abrasives or of ceramics

– Hand sharpening or polishing stones

6804.309

– – – Of artificial materials

68.05

6805.10

6805.20

6805.30

68.06

Natural, of artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard
or of other materials, whether or not cut to shape or sewn or otherwise made up

– On a base of textile material

– On a base of paper or of paperboard

– On a base of other materials

Slag wool, rock wool and similar mineral wool; exfoliated vermiculite, expanded clays, foamed slag
and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or
sound-absorbing mineral materials, other than those of heading No 68.11 or 68.12 or of Chapter 69

6806.10

– Slag wool, rock wool and similar mineral wool (including intermixtures thereof), in bulk, sheets

or rolls

L 26/42

EN

Official Journal of the European Union

28.1.2005

HS 6+

68.07

6807.10

6807.90

Articles of asphalt or of similar material (for example, petrolum bitumen or coal tar pitch)

Description

– In rolls

– Other

6807.909

– – Other

6808.00

68.09

6809.1

6809.11

6809.19

6809.90

68.12

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips,
particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral
binders

Articles of plaster or of compositions based on plaster

– Boards, sheets, panels, tiles and similar articles not ornamented

– – Faced or reinforced with paper or paperboard only

– – Other

– Other articles

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magne-
sium carbonate; articles of such mixtures or asbestos (for example, thread, woven fabric; clothing,
headgear, footwear, gaskets) whether or not reinforced other than goods of heading No 68.11 or
68.13

6812.10

– Fabricated asbestos fibres; Mixtures with a basis of asbestos or with a basis of asbestos and magne-

6812.20

6812.30

6812.40

6812.50

6812.60

6812.70

6812.90

sium carbonate

– Yarn

– Cords and string, whether or not plaited

– Fabricated or knitted material

– Clothing, clothing accessories, footwear and headgear

– Paper, millboard and felt

– Compressed asbestos fibres jointing, in sheets or rolls

– Other

6812.909

– – – Other

68.13

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers,
pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral
substances or of cellulose, whether or not combined with textile or other materials

6813.10

– Sheets and pads for brakes

6813.109

– – – Other

6813.90

– Other

6813.909

– – – Other

69.04

Ceramic building bricks, flooring blocks, support or filler tiles and the like

6904.10

– Building bricks

6904.101

– – – Solid, 250 x 120 x 65 dimensions

6904.102

– – – Grate bricks, 250 x 120 x 65 dimensions

6904.103

– – – Blocks, 290 x 190 x 190 dimensions

6904.104

– – – Blocks, 250 x 190 x 190 dimensions

6904.105

– – – Blocks, 250 x 250 x 140 dimensions

6904.109

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/43

HS 6+

Description

6904.90

– Other

6904.901

– – – Ceiling filler tiles, 250 x 380 x 140 dimensions

6904.902

– – – Ceiling filler tiles, 390 x 100 x 160 dimensions

6904.903

– – – Support tiles, 250 x 120 x 40 dimensions

6904.909

– – – Other

69.05

Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic
constructional goods

6905.10

– Roofing tiles

6905.101

– – – Pressed tiles, 350 x 200 dimensions

6905.102

– – – Pressed interlocking tiles, 340 x 200 dimensions

6905.103

– – – Plain tiles, 380 x 180 dimensions

6905.104

– – – Mediterranean tiles, 375 x 200 dimensions

6905.109

– – – Other

6905.90

– Other

69.10

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures

6910.10

– Of porcelain or china

6910.90

– Other

70.05

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent,
reflecting or non-reflecting layer, but not otherwise worked

7005.30

– Wired glass

70.17

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

7017.10

– Of fused quartz or other fused silica

7017.109

– – – Other

7017.20

– Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a

temperature range of 0 C to 300 C

7017.90

– Other

73.06

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly
closed), of iron or steel

7306.20

– Casing and tubing of a kind used in drilling for oil or gas

7306.202

– – – Tubing of an external diameter less than 3 1/2"

7306.209

– – – Other

7306.50

– Other, welded, of circular cross-section, of other alloy steel

7306.509

– – – Other

7306.90

– Other

L 26/44

EN

Official Journal of the European Union

28.1.2005

HS 6+

73.08

7308.10

7308.20

7308.40

Description

Structures (excluding prefabricated buildings of heading No 94.06) and parts of structures (for
example, bridges and bridge- sections, lock-gates, towers, lattice masts, roofs, roofing frame-works,
doors and windows and their frames, and thresholds for doors, shutters, balustrades, pillars and
columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures of iron or steel

– Bridges and bridge sections

– Towers and lattice masts

– Equipment for scaffolding, shuttering, propping or pitpropping

7308.409

– – – Other

7309.00

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied
gas), of iron or steel, of capacity exceeding 300 l, whether or not lined or heat insulated, but not
fitted with mechanical or thermal equipment

7309.001

– – – Reservoirs for the transport of goods

7309.009

– – – Other

7311.00

Containers for compressed or liquefied gas, of iron or steel

7311.009

– – – Other

73.12

Stranded wire, ropes cables, plaited bands, slings and the like, of iron or steel, not electrically insu-
lated

7312.10

– Stranded wire, ropes and cables

7312.109

– – – Other

7312.1099

– – – Other

7312.90

– Other

7312.909

– – – Other

7313.00

73.14

7314.4

7314.41

7314.42

7314.49

73.15

7315.1

7315.11

7315.12

7315.19

7315.20

7315.8

7315.81

7315.82

7315.89

7315.90

7316.00

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted
double wire, of a kind used for fencing, of iron or steel

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of
iron or steel

– Other cloth, grill, netting and fencing

– – Plated or coated with zinc

– – Coated with plastics

– – Other

Chain and parts thereof, of iron or steel

– Articulated link chain and parts thereof

– – Roller chain

– – Other chain

– – Parts

– Skid chain

– Other chain

– – Stud-link

– – Other, welded link

– – Other

– Other parts

Anchors, grapnels and parts thereof, of iron or steel

28.1.2005

EN

Official Journal of the European Union

L 26/45

HS 6+

73.17

Description

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No 8305) and
similar articles, of iron or steel, whether or not with heads of other material, but excluding such arti-
cles with heads of copper

7317.001

– – – For rails

7317.002

– – – For tacks

73.18

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring
washers) and similar articles, of iron or steel

7318.1

– Threaded articles

7318.11

– – Coach screws

7318.12

– – Other wood screws

7318.13

– – Screw hooks and screw rings

7318.14

– – Self-tapping screws

7318.19

– – Other

7318.2

– Non-threaded articles

7318.21

– – Spring washers and other lock washers

7318.23

– – Rivets

7318.24

– – Cotters and cotter-pins

7318.29

– – Other

73.21

Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbe-
cues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts
thereof, of iron or steel

7321.11

– – For gas fuel or for both gas and other fuels

7321.13

– – For solid fuel

73.23

Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads, gloves and the like, of iron or steel

7323.10

– Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like

7323.9

– Other

7323.93

– – Of stainless steel

7323.931

– – – Vessels

7323.939

– – – Other

73.26

7326.1

Other articles of iron or steel

– Forged or stamped, but not further worked

7326.19

– – Other

7326.20

– Articles of iron or steel wire

7326.209

– – – Other

7326.90

– Other

7326.909

– – Other

L 26/46

EN

Official Journal of the European Union

28.1.2005

HS 6+

76.10

Description

Aluminum structures (excluding prefabricated buildings of heading No 94.06) and parts of structures
(for example, bridges and bridges section, towers, lattice masts, roofs, roofing framework, doors and
windows and their frames and thresholds for doors, balustrades, pillars and columns), aluminum
plates, rods, profiles, tubes and the like, prepared for use in structures

7610.10

– Doors, windows and their frames and thresholds for doors

7610.109

– – Other

7610.90

– Other

7610.901

– – – Elements prepared for use in structures

7610.909

– – – Other

7611.00

Aluminum reservoirs, tanks, vats and similar containers, for any material (other than compressed or
liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted
with mechanical or thermal equipment

7611.001

– – – Lined or heat-insulated

7611.009

– – – Other

76.14

7614.10

7614.90

8304.00

83.09

Stranded wire, cables, plaited bands and the like, of aluminum, not electrically insulated

– With steel core

– Other

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and
similar office or desk equipment, of base metal, other than office furniture of heading No 94.03

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for
bottles; threaded bungs, bung covers, seals and other packing accessories, of base metal

8309.90

– Other

8309.902

– – – Seals, not further worked

8309.903

– – – Seals, worked

8309.909

– – – Other

84.02

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

8402.1

– Steam or other vapour generating boilers

8402.11

– – Watertube boilers with a steam production exceeding 45 t per hour

8402.111

– – – Main ship's steam boilers

8402.112

– – – Other, with a steam production not exceeding 300 tonnes per hour

8402.119

– – – Other, with a steam production exceeding 300 tonnes per hour

8402.12

– – Watertube boilers with a steam production not exceeding 45 t per hour

8402.121

– – – Main ship's steam boilers

8402.129

– – – Other

8402.19

– – Other vapour generating boilers, including hybrid boilers

8402.191

– – – Main ship's steam boilers

8402.192

– – – Firetube boilers

8402.193

– – – Hot-oil boilers

8402.199

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/47

HS 6+

Description

8402.20

– Super-heated water boilers

8402.201

– – – Fired with chopped wood

84.03

Central heating boilers other than those of heading No 84.02

8403.90

– Parts

84.04

Auxiliary plant for use with boilers of heading No 84.02 or 84.03 (for example, economizers,
super-heaters, soot removers, gas recoverers), condensers for steam or the vapour power units

8404.90

– Parts

84.06

Steam turbines and other vapour turbines

8406.90

– Parts

84.16

Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers; including
their mechanical grates, mechanical ash discharges and similar appliances

8416.20

– Other furnace burners, including combination burners

8416.209

– – – Other

84.18

8418.2

8418.21

8418.22

8418.29

8418.50

84.19

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other, heat pumps
other than air conditioning machines or heading No 84.15

– Refrigerators, household type

– – Compression-type

– – Absorption-type, electrical

– – Other

– Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refriger-

ating or freezing furniture

Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of
materials by a process involving a change of temperature such as heating, cooking, roasting, distil-
ling, rectifying, sterilizing, pasteurizing, steaming, drying, evapourating, vapourizing, condensing or
cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or
storage water heaters, non electric

8419.1

Instantaneous or storage water heaters, non-electric

8419.111

– – – For domestic use

8419.119

– – – Other

8419.191

– – – For domestic use

8419.199

– – – Other

8419.40

– Distilling or rectifying plant

8419.401

– – – Fractionating columns for oxygen production

8419.409

– – – Other

8419.8

– Other machinery, plant and equipment

8419.81

– – For making hot drinks or for cooking or heating food

8419.819

– – – Other

8419.89

– – Other

8419.899

– – – Other

8419.8999

– – – Other

L 26/48

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

84.20

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

8420.10

– Calendering or other rolling machines

8420.101

– – – Ironing machines

8420.1011

– – – – For domestic use

84.21

Centrifuges, including centrifugal dryers, filtering or purifying machinery and apparatus, for liquids
or gases

8421.1

– – Centrifuge, including centrifugal dryers

8421.121

– – – For domestic use

8421.2

– Filtering or purifying machinery and apparatus for liquids

8421.29

– – Other

8421.299

– – – Other

8421.3

– Filtering or purifying machinery and apparatus for gases

8421.31

– – Intake air filters for internal combustion engines

8421.319

– – – Other

8421.39

– – Other

8421.399

– – – Other

8421.9

– Parts

8421.91

– – Of centrifuges, including centrifugal dryers

8421.919

– – Of centrifuges, including centrifugal dryers

84.23

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

8423.30

– Constant weight scales and scales for discharging a predetermined weight of material into a bag

8423.8

8423.81

8423.82

or container, including hopper scales

– Other weighing machinery

– – Having a maximum weighing capacity not exceeding 30 kg

– – Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg

8423.829

– – – Other

8423.89

– – Other

8423.891

– – – Weighbridges (railway or for trucks and vans)

8423.899

– – – Other

84.24

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids
or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or
sand blasting machines and similar jet projecting machines

8424.10

– Fire extinguishers, whether or not charged

8424.109

– – – Other

8424.8

– Other appliances

8424.81

– – Agricultural or horticultural

8424.819

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/49

HS 6+

Description

84.27

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

8427.20

– Other self-propelled trucks

8427.209

– – – Other

8427.90

– Other trucks

84.28

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors,
teleferics)

8428.20

– Pneumatic elevators and conveyors

8428.209

– – – Other

8428.3

– Other continuous-action elevators and conveyors for goods or materials

8428.39

– – Other

8428.399

– – – Other

84.32

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-
ground rollers

8432.10

– Ploughs

8432.2

– Harrows, scarifiers, cultivators, weeders and hoes

8432.21

– – DISC harrows

8432.29

– – Other

8432.30

– Seeds, planters and transplanters

8432.301

– – – Forest seedling planters

8432.309

– – – Other

8432.40

– Manure spreaders and fertilizer distributors

8432.80

– Other machinery

84.33

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines
for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of
heading No 84.37

8433.1

– Mowers for lawns, parks or sports-grounds

8433.11

– – Powered, with the cutting device rotating in a horizontal plane

8433.19

– – Other

8433.20

– Other mowers, including cutter bars for tractor mounting

84.38

Machinery not specified or included elsewhere in this Chapter, for industrial preparation on manu-
facture of food drink, other than machinery for the extraction or preparation animal or fixed vege-
table fats or oils

8438.50

– Machinery for the preparation of meat or poultry

8438.60

– Machinery for the preparation of fruits, nuts or vegetables

84.52

Sewing machines, other than book-sewing machines of heading No 84.40; furniture; bases and
covers specially designed for sewing machines; sewing machine needles

8452.10

– Sewing machines of the household type

L 26/50

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

84.57

8457.20

8457.30

84.58

8458.1

Machining centres, unit construction machines (single station) and multi-station transfer machines,
for working metal

– Unit construction machines (single station)

– Multi-station transfer machines

Lathes (including turning centers) for removing metal

– Horizontal lathes

8458.19

– – Other

84.59

8459.2

8459.29

Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or
tapping by removing metal, other than lathes (including turning centres) of heading No 84.58

– Other drilling machines

– – Other

8459.299

– – – Other

8459.6

8459.61

– Other milling machines

– – Numerically controlled

8459.619

– – – Other

8459.69

– – Other

8459.699

– – – Other

84.60

8460.2

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing
metal or cermets by means of grinding stones, abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of heading No 84.61

Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of
at least 0,01 mm

8460.29

– – Other

8460.292

– – – For crank shafts

8460.3

8460.39

84.61

– Sharpening (tool or cutter grinding) machines

– – Other

Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing,
sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere
specified or included

8461.50

– Sawing or cutting-off machines

84.81

Taps, cocks, valves and similar appliances for pipes, boiler shell, tanks, vats or the like, including
pressure-reducing valves and thermostatically controlled valves

8481.10

Pressure-reducing valves

8481.109

– – – Other

8481.30

– Check valves

8481.309

– – – Other

8481.40

– Safety or relief valves

8481.409

– – – Other

8481.80

– Other appliances

8481.801

– – – Regulating valves electromechanically or pneumatically powered

8481.806

– – – Fixtures for single pipe and double pipe central heating with nominal size 3/8" and more, but

not exceeding 3/4"

28.1.2005

EN

Official Journal of the European Union

L 26/51

HS 6+

85.01

8501.3

Description

Electric motors and generators (excluding generating sets)

– Other DC motors; DC generators

8501.31

– – Of an output not exceeding 750 W

8501.319

– – – Other

8501.33

– – Of an output exceeding 75 kW but not exceeding 375 kW

8501.339

– – – Other

8501.40

– Other AC motors, single-phase

8501.409

– – Other

8501.4099

– – – Other

8501.5

– Other AC motors, multi-phase

8501.51

– Of an output not exceeding 750 W

8501.519

– – – Other

8501.5199

– – – Other

8501.52

– – Of an output exceeding 750 W but not exceeding 75 kW

8501.529

– – – Other

8501.5299

– – – Other

85.02

8502.1

Electric generating sets and rotary converters

– Generating sets with compression-ignition internal combustion piston engines (diesel or semi-

diesel engines)

8502.11

– – Of an output not exceeding 75 kVA

8502.119

– – – Other

8502.12

– – Of an output exceeding 75 kVA but not exceeding 375 kVA

8502.129

– – – Other

8502.13

– – Of an output exceeding 375 kVA

8502.139

– – – Other

8502.20

– Generating sets with spark-ignition internal combustion piston engines

8502.209

– – – Other

8502.3

– Other generating sets

8502.39

– Other

8502.391

– – – DC

8502.3919

– – – Other

8502.399

– – – AC

8502.3999

– – – Other

8502.40

– Electric rotary converters

8502.409

– – – Other

L 26/52

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

85.04

Electrical transformers, static converters (for example, rectifiers) and inductors

8504.10

– Ballasts for discharge lamps or tubes

8504.109

– – – Other

8504.3

– Other transformers

8504.34

– – Having a power handling capacity exceeding 500 kVA

8504.349

– – – Other

8504.40

– Static converters

8504.409

– – – Other

85.05

Electro-magnets; permanent magnets and articles intended to become permanent magnets after
magnetization; electro-magnetic or permanent magnet chucks, clamps and similar holding devices;
electro-magnetic coupling, clutches and brakes; electro-magnetic lifting heads

8505.20

– Electro-magnetic couplings, clutches and brakes

85.30

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland water-
ways, parking facilities, port installations or airfields (other than those of heading No 86.08)

8530.10

– Equipment for railways or tramways

8530.80

– Other equipment

85.39

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red
lamps: arc-lamps

8539.2

– Other filament lamps, excluding ultra-violet or infra-red lamps

8539.29

– – Other

85.44

Insulated (including enamelled or anodized) wire, cable (including co-axial cable) and other insulated
electric conductors, whether or not fitted with connectors; optical fibres cables, made up of individu-
ally sheathed fibres, whether or not assembled with electrical conductors or fitted with electric
conductors or fitted with connectors

8544.1

– Winding wire

8544.111

– – – With a diameter not exceeding 2,50 mm

8544.20

– Co-axial cable and other co-axial electric conductors

86.01

Rail locomotives powered from an external source of electricity or by electric accumulators

8601.10

– Powered from an external source of electricity or by electric accumulators

8601.102

– – – For ordinary gauge tracks

8601.109

– – – Other

86.02

Other rail locomotives; locomotive tenders

8602.10

– Diesel-electric locomotives

8602.90

– Other

8602.901

– – – Ex-proof diesel-mechanical

8602.902

– – – Diesel-hydraulic

8602.909

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/53

HS 6+

86.03

Self-propelled railway or tramway or tramway coaches, vans and trucks, other than those of heading
No 86.04

Description

8603.10

– Powered from an external source of electricity

8603.101

– – – Tramway rail-cars for passengers

8603.102

– – – Passenger motor units

8603.103

– – – Passenger motor cars

8603.109

– – – Other

8603.90

– Other

8603.901

– – – Passenger motor units

8603.902

– – – Passenger motor cars

8603.909

– – – Other

8605.00

Railway or tramway passenger coaches, not self-propelled: luggage vans, post office coaches and
other special purpose railway or tramway coaches, not self propelled (excluding those of heading
No 86.04)

8605.001

– – – Ambulances

8605.002

– – – Railway: passenger and post-office coaches, luggage vans and official coaches

8605.009

– – – Other

86.06

8606.10

8606.20

8606.30

8606.9

8606.91

Railway or tramway goods vans and wagons, not self-propelled

– Tank wagons and the like

– Insulated or refrigerated vans and wagons, other than those of subheading No 8606.10

– Self-discharging vans and wagons, other than those of subheading No 8606.10 or 8606.20

– Other

– – Covered and closed

8606.911

– – – For transport of live fish

8606.919

– – – Other

8606.92

8606.99

– – Open, with non-removable sides of a height exceeding 60 cm

– – Other

8606.991

– – – Tramway vans and wagons

8606.999

– – – Other

86.07

8607.1

8607.11

8607.12

8607.30

8609.00

Parts of railway or tramway locomotives or rolling-stock

– Bogies, bissel-bogies, axles and wheels and parts thereof

– – Driving bogies and bissel-bogies

– – Other bogies and bissel-bogies

– Hooks and other coupling devices, buffers, and parts thereof

Containers (including containers for the transport of fluids) specially designed and equipped for
carriage by one or more modes of transport

8609.009

– – – Other

87.01

Tractors (other than tractors of heading No 87.09)

8701.20

– Road tractors for semi trailers

8701.202

– – – Used, of an engine power not exceeding 300 kW

8701.204

– – – Used, of an engine power exceeding 300 kW

L 26/54

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

87.02

Motor vehicles for the transport of ten or more persons, including the driver

8702.10

– With compression ignition internal combustion piston engine (diesel or semi diesel)

8702.101

– – – Motor buses and coaches, new

8702.102

– – – Motor buses and coaches, used

8702.90

– – Other

8702.901

– – – Other motor buses and coaches, new

8702.902

– – – Other motor buses and coaches, used

8702.903

– – – Trolleybuses

8702.909

– – – Other

87.03

8703.2

8703.21

Motor cars and other motor vehicles principally designed for the transport of persons (other than
those heading No 87.02) including station wagons and racing cars

– Other vehicles, with spark ignition internal combustion reciprocating piston engine

– – Of a cylinder capacity not exceeding 1 000 cm3

8703.212

– – – Motor cars, used

8703.219

– – – Other, used

8703.22

– – Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3

8703.222

– – – Motor cars, used

8703.229

– – – Other, used

8703.23

– – Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3

8703.232

– – – Motor cars, used

8703.235

– – – On-road/off-road, used

8703.239

– – – Other, used

8703.24

– – Of a cylinder capacity exceeding 3 000 cm3

8703.242

– – – Motor cars, used

8703.245

– – – On-road/off-road, used

8703.249

– – – Other, used

8703.3

8703.31

– Other vehicles with compression ignition internal combustion piston engine (diesel or semi diesel)

– – Of a cylinder capacity not exceeding 1 500 cm3

8703.312

– – – Motor cars, used

8703.319

– – – Other, used

8703.32

– – Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3

8703.322

– – – Motor cars, used

8703.325

– – – On-road/off-road, used

8703.329

– – – Other, used

8703.33

– Of a cylinder capacity exceeding 2 500 cm3

8703.332

– – – Motor cars, used

8703.335

– – – On-road/off-road, used

8703.339

– – – Other, used

28.1.2005

EN

Official Journal of the European Union

L 26/55

HS 6+

Description

8703.90

– Other

8703.902

– – – Motor cars, used

8703.909

– – – Other, used

87.04

8704.2

Motor vehicles for the transport of goods

– Other vehicles with compression ignition internal combustion piston engine (diesel or semi diesel)

8704.23

– – Of a gross vehicle weight exceeding 20 tonnes

8704.231

– – – Tankers

8706.00

Chassis fitted with engines, for the motor vehicles of headings No 87.01 to 87.05

8706.002

– – – For tractors

87.07

8707.10

8707.90

Bodies (including cabs) for the motor vehicles of headings No 87.01 to 87.05

– For the vehicles of heading No 87.03

– Other

8707.901

– – – For motor buses and trolleybuses

8707.902

– – – Closed aluminum bodies for lorries

8707.909

– – – Other

87.08

8708.10

8708.2

Parts and accessories of the motor vehicles of headings No 87.01 to 87.05

– Bumpers and parts thereof

– Other parts and accessories of bodies (including cabs)

8708.291

– – – Aluminum sideboards for lorry bodies

8708.3

8708.39

8708.9

8708.92

8708.93

8708.99

– Brakes and servo-brakes and parts thereof

– – Other

– Other parts and accessories

– – Silencers and exhaust pipes

– – Clutches and parts thereof

– – Other

8708.991

– – – Joints, buckles and support guides except universal joints

8708.992

– – – Other parts, worked

8708.999

– – – Other parts, not further worked

87.11

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

8711.10

– With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50

cm3

8711.20

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but
not exceeding 250 cm3

8711.201

– – – New

8711.209

– – – Used

8711.30

– With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3

but not exceeding 500 cm3

8711.301

– – – New

8711.309

– – – Used

L 26/56

EN

Official Journal of the European Union

28.1.2005

HS 6+

8711.40

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but
not exceeding 800 cm3

Description

8711.401

– – – New

8711.409

– – – Used

8711.50

– With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3

8711.509

– – – Used

8711.90

– Other

8711.901

– – – Side-cars

8711.909

– – – Other

87.14

8714.1

Parts and accessories of vehicles of heading Nos. 87.11 to 87.13

– Of motorcycles (including mopeds)

8714.11

– – Saddles

8714.9

8714.92

8714.93

8714.94

8714.95

87.16

– Other

– – Wheel rims and spokes

– – Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels

– – Brakes, including coaster braking hubs and hub brakes, and parts thereof

– – Saddles

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

8716.20

– Self-loading or self-unloading trailers and semi-trailers for agricultural purposes

8716.209

– – – Other

8716.3

– Other trailers and semi-trailers for the transport of goods

8716.31

– – Tanker trailers and tanker semi-trailers

8716.311

– – – For liquefied gases

8716.40

8716.80

89.03

– Other trailers and semi-trailers

– Other vehicles

Yachts and other vessels for pleasure or sports; rowing boats and canoes

8903.10

– Inflatable

8903.9

8903.92

8903.99

94.01

9401.30

9401.90

– Other

– – Motorboats, other than outboard motorboats

– – Other

Seats (other than those of heading No 94.02) whether or not convertible into beds, and parts
thereof

– Swivel seats with variable height adjustment

– Parts

9401.902

– – – Of metals, excluding shock-absorbers

9401.903

– – – Shock-absorbers

9401.904

– – – Of plastics

28.1.2005

EN

Official Journal of the European Union

L 26/57

HS 6+

94.04

9404.10

9404.2

9404.21

9404.29

9404.30

9404.90

9406.00

Description

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eider-
downs, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastic, whether or not covered

– Mattress supports

– Mattress

– – Of cellular rubber or plastics, whether or not covered

– – Of other materials

– Sleeping bags

– Other

Prefabricated buildings

9406.001

– – – Of plastics

9406.002

– – – Of cement, of concrete or of artificial stone

9406.004

– – – Of steel

9406.005

– – – Of wood

9406.009

– – – Other

9602.00

Worked vegetable or mineral carving material and articles of these materials, moulded or carved arti-
cles of wax, of stearin of natural gums or natural resins or of modeling pastes, and other moulded
or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of
heading No 35.03) and articles of unhardened gelatin

9602.001

– – – Gelatin capsules for pharmaceutical purposes

9602.002

– – – Worked vegetable or mineral materials and articles of these materials

9602.009

– – – Other

96.06

9606.10

9606.2

9606.21

9606.22

9606.29

9606.30

96.07

9607.1

9607.11

9607.19

9607.20

96.08

9608.10

9608.20

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

– Press-fasteners, snap-fasteners and press-studs and parts therefor

– Buttons

– – Of plastics, not covered with textile material

– – Of base metal, not covered with textile material

– – Other

– Button moulds and other parts of buttons; button blanks

Slide fasteners and parts thereof

– Slide fasteners

– – Fitted with chain scoops of base metal

– – Other

– Parts

Ball point pens; felt pens, tipped and other porous-tipped pens and markers; fountains pens, stylo-
graph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-
holders and similar holders; parts (including caps and clips) of the foregoing other than those of
heading No 96.09

– Ball point pens

– Felt tipped and other porous-tipped pens and markers

9608.209

– – – Other

L 26/58

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

9608.3

9608.31

9608.39

9608.40

9608.50

9608.60

9608.9

9608.91

9608.911

9608.912

9608.913

9608.919

9608.99

9608.992

9608.999

96.09

9609.10

9609.20

9609.90

– Fountain pens, stylograph pens and other pens

– – Indian ink drawing pens

– – Other

– Propelling or sliding pencils

– Sets of articles from two or more of the foregoing subheadings

– Refills for ball point pens, comprising the ball point and ink-reservoir

– Other

– – Pen nibs and nib points

– – – Golden pen nibs for writing

– – – Other pen nibs for writing

– – – Pen nibs for drawing

– – – Nib points

– – Other

– – – Refills for felt tipped pens

– – – Other

Pencils (other than pencils of heading No 96.08), crayons, pencil leads, pastels, drawing charcoals,
writing or drawing chalks and tailors chalks

– Pencils and crayons, with leads encased in a rigid sheath

– Pencil leads, black or coloured

– Other

28.1.2005

EN

Official Journal of the European Union

L 26/59

ANNEX II

CROATIAN TARIFF CONCESSION FOR COMMUNITY INDUSTRIAL PRODUCTS

referred to in Article 18(3)

Duty rates will be reduced as follows:

— on the date of entry into force of the Agreement, duty shall be reduced to 70 % of the basic duty

— on 1 January 2003, duty shall be reduced to 50 % of the basic duty

— on 1 January 2004, duty shall be reduced to 40 % of the basic duty

— on 1 January 2005, duty shall be reduced to 30 % of the basic duty

— on 1 January 2006, duty shall be reduced to 15 % of the basic duty

— on 1 January 2007, the remaining duties shall be abolished.

HS 6+

Description

25.22

2522.10

2522.20

2522.30

25.23

2523.10

2523.109

2523.2

2523.29

2523.292

2523.294

2523.295

2523.296

2523.299

2523.30

2523.301

2523.90

2710.00

2710.001

2710.0012

2710.0013

2710.0019

2710.002

2710.0024

2710.0029

2710.003

2710.0031

2710.0032

2710.009

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading
No 28.25

– Quicklime

– Slaked lime

– Hydraulic lime

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic
cement, whether or not coloured or in the form of clinkers

– Cement clinkers

– – – Other

– Portland cement

– – Other

– – – Portland cement with additions

– – – Sulphate resistant cement

– – – Cement with low temperature of hydration

– – – Metallurgical cement and cement for blast furnaces

– – – Other

– Aluminous cement

– – – Aluminous cement with content Al2O3 not exceeding 50 %

– Other hydraulic cements

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

– – – Motor petrol and other light oils

– – – – Leadless motor petrol

– – – – Other motor petrols

– – – – Other light oils and products based on light oils

– – – Kerosene and other medium oils

– – – – Other petroleum

– – – – Other medium oils and preparations on the basis of those oils

– – – Heavy oils except waste and intended for further manufacturing

– – – – Gas oils

– – – – Extra light and light special fuel oil

– – – Other

2710.0099

– – – – Waste oils

L 26/60

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

2807.00

Sulphuric acid; oleum

2807.001

– – – Sulphuric acid, pro analysis

2808.00

Nitric acid; sulphonitric acids

2808.001

– – – Nitric acid, pro analysis

31.02

3102.90

31.05

Mineral or chemical fertilisers, nitrogenous

– Other, including mixtures not specified in the foregoing subheadings

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

3105.10

– Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding

10 kg

32.06

3206.20

3206.201

3206.202

3206.209

3206.4

3206.49

3206.492

3206.494

33.04

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of
heading No 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or
not chemically defined

– Pigments and preparations based on titanium dioxide

– – – Chromium greens

– – – Zinc yellows (zinc chromate)

– – – Other

– Other colouring matter and other preparations

– Other

– – – Concentrated dispersions of pigments

– – – Based on carbon black

Beauty or make-up preparations for the care of the skin (other than medicaments), including sunsc-
reen or sun tan preparations; manicure or pedicure preparations

3304.10

– – Lip make up preparations

3304.109

– – – For retail sale

3304.20

– – Eye make-up preparations

3304.209

– – – For retail sale

3304.30

– – Manicure or pedicure preparations

3304.309

– – – For retail sale

33.05

3305.10

Preparations for use on the hair

– – Shampoos

3305.109

– – – For retail sale

3305.20

– – Preparations for permanent waving or straightening

3305.209

– – – For retail sale

3305.30

– – Hair lacquers

3305.309

– – – For retail sale

3305.90

– – Other

3305.909

– – – For retail sale

33.06

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual retail packages

3306.10

– – Dentifrices

3306.109

– – – For retail sale

3306.90

– – Other

3306.909

– – – For retail sale

28.1.2005

EN

Official Journal of the European Union

L 26/61

HS 6+

33.07

3307.10

3307.109

3307.20

3307.209

3307.30

3307.309

3307.4

3307.49

3307.499

34.02

3402.1

3402.11

3402.111

3402.112

3402.20

3402.201

3402.209

3402.90

3402.901

38.08

3808.20

3808.209

39.17

3917.2

3917.21

3917.211

3917.219

Description

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilators
and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared
room deodorizers, whether or not perfumed or having disinfectant properties

Pre-shave, shaving or after-shave preparations

– – – For retail sale

– – Personal deodorants and antiperspirants

– – – For retail sale

– – Perfumed bathsalts and other bath preparations

– – – For retail sale

Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during
religious rites

– – Other

– – – For retail sale

Organic surface-active agents (other than soap); surface-active preparations, washing preparations
(including auxiliary washing preparations) and cleaning preparations, where or not containing soap,
other than those of heading No 34.01

– – Organic surface-active agents, whether or not put up for retail sale

– – Anionic

– – – Alkylarylsulphonates

– – – Polyglycol ether lauryl alcohol sulphonate

– – Preparations put up for retail sale

– – – In powder for washing

– – – Other

– Other

– – – In powder for washing

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

– Fungicides

– – – Other fungicides, except for plant protection

Tubes, pipes and hoses, and fittings thereof (for example, joints, elbows, flanges) of plastics

– Tubes, pipes and hoses, rigid

– – Of polymers of ethylene

– – – For submarine water line

– – – Other

3917.2199

– – – Other

3917.22

3917.229

3917.23

3917.239

3917.29

3917.299

3917.31

3917.319

3917.32

3917.329

– – Of polymers of propylene

– – – Other

– – Of polymers of vinyl chloride

– – – Other

– – Of other plastics

– – – Other

– – Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa

– – – Other

– – Other, not reinforced or otherwise combined with other materials, with fittings

– – Other

L 26/62

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

3917.33

3917.339

3917.39

3917.399

3917.40

3917.409

39.18

3918.10

3918.90

39.19

3919.10

3919.101

3919.102

3919.103

3919.109

39.20

3920.10

3920.109

3920.30

3920.4

3920.42

40.12

4012.10

4012.109

4012.20

4012.209

4012.90

4012.909

44.09

4409.20

4409.202

4409.203

4409.204

4409.209

48.05

4805.2

4805.29

4805.291

4805.299

– – Other, not reinforced or otherwise combined with other materials, with fittings

– – – Other

– – Other

– – – Other

– Fittings

– – – Other

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9 to this Chapter

– Of polymers of vinyl chloride

– Of other plastics

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in
rolls

– In rolls of a width not exceeding 20 cm

– – – Of polypropylene

– – – Of polyvinyl chloride

– – – Of polyethylene

– – – Other

Other plates, sheet, film, foil and strip, of plastics, non-cellular and not reinforced,
supported or similarly combined with other materials

laminated,

– Of polymers of ethylene

– – – Other

– Of polymers of styrene

– Of polymers of vinyl chloride

– – Flexible

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

– Retreaded tyres

– – – Other

– Used pneumatic tyres

– – – Other

– Other

– – – Other

Wood (including strips and friezes for parquet
flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any
of its edges of faces, whether or not planed, sanded or finger-jointed

– Non-coniferous

– – – Of other wood

– – – Parquet flooring of beech

– – – Parquet flooring of other deciduous

– – – Other

Other uncoated paper and paperboard, in rolls or sheets not further worked or processed that are
specified in Note 2 to this Chapter

– Multi-ply paper and paperboard

– – Other

– – – Testliner-brown

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/63

HS 6+

4805.30

4805.60

4805.601

4805.609

Description

– Sulphite wrapping paper

– Other paper and paperboard, weighing 150g/m2 or less

– – – Fluting from wastepaper

– – – Other

4805.6091

– – – – Common wrapping paper

4805.6099

– – – – Other

4805.70

48.08

4808.10

64.01

6401.10

6401.9

6401.91

6401.92

6401.99

64.05

6405.90

68.10

6810.1

6810.11

6810.19

6810.9

6810.91

6810.99

68.11

6811.10

6811.20

6811.30

6811.90

69.08

– Other paper and paperboard, weighing more than 150 g/m, but less than 225 g/m

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled,
embossed or perforated,
in rolls or sheets, other than paper of the kind described in heading
No 48.03

– Corrugated paper and paperboard, whether or not perforated

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are
neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar
processes

– Footwear, incorporating a protective metal toe-cap

– Other footwear

– – Covering the knee

– – Covering the ankle but not covering the knee

– – Other

Other footwear

– Other

Articles of cement, of concrete or of artificial stone whether or not reinforced

– Tiles, flagstones, bricks and similar articles

– – Blocks and bricks for building

– – Other

– Other articles

– – Prefabricated structural components for building or civil engineering

– Other

Articles of asbestos-cement, of cellulose fibre-cement or the like

– Wavy flagstones

– Other sheets, panels, tiles and similar articles

– Tubes, pipes and tube or pipe fittings

– Other articles

Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like,
whether or not on a backing

6908.10

– Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is

capable of being enclosed in a square the side of which is less than 7 cm

70.03

7003.1

7003.12

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked

– Non-wired sheets

– – Coloured throughout

the mass (body tinted), opacified,

flashed or having an absorbent,

reflecting or non-reflecting layer

7003.19

– – Other

7003.199

– – – Other

7003.20

7003.30

– Wired sheets

– Profiles

L 26/64

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

70.07

7007.1

7007.11

7007.19

7007.2

7007.21

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

– Toughened (tempered) safety glass

– – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels

– Other

– Laminated safety glass

– – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels

7007.219

– – – Other

7007.29

70.10

7010.10

7010.20

7010.9

7010.91

7010.92

73.02

7302.40

7302.90

73.04

7304.10

7304.2

7304.29

7304.292

7304.295

7304.299

7304.3

7304.31

– – Other

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

– Ampoules

– Stoppers, lids and other closures

– Other, of a capacity

– – Exceeding 1 l

– – Exceeding 0,33 l but not exceeding 1 l

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

– Fish-plates and sole plates

– Other

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

– Line pipe of a kind used for oil or gas pipelines

– Casing, tubing and drill pipe, of a kind used in drilling for oil or gas

– – Other

– – – Casing of other steels of an external diameter less than 16"

– – – Other tubing of other steels

– – – Other

– Other, of circular cross section, of iron or non alloy steel

– – Cold drawn or cold rolled (cold reduced)

7304.319

– – – Other

7304.3199

– – – Other

7304.39

– – Other

7304.399

– – – Other

73.06

7306.10

7306.20

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly
closed), of iron or steel

– Line pipe of a kind used for oil or gas pipelines

– Casing and tubing of a kind used in drilling for oil or gas

7306.201

– – – Casing of an external diameter not exceeding 16"

7306.30

– Other, welded, of circular cross-section, of iron or non-alloy steel

7306.309

– – – Other

7306.60

– Other, welded, of non-circular cross-section

7306.601

– – – Of iron and steel of square or rectangular cross-section not exceeding 280 mm

7306.6019

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/65

HS 6+

73.10

7310.10

7310.2

7310.21

7310.29

Description

Tanks, casks, drums, cans, boxes and similar containers for any material (other than compressed or
liquefied gas), of iron or steel, of capacity not exceeding 300 l, whether or not lined or heat-insu-
lated, but not fitted with mechanical or thermal equipment

– Of a capacity of 50 l or more

Of a capacity of less than 50 l

– – Cans which are to be closed by soldering or crimping

– – Other

7310.299

– – – Other

73.14

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of
iron or steel

7314.20

– Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional

dimension of 3 mm or more and having a mesh size of 100 cm2 or more

73.21

7321.1

7321.12

7321.8

7321.81

7321.82

7321.83

7321.90

73.22

7322.1

7322.11

7322.19

7322.90

Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbe-
cues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts
thereof, of iron or steel

– Cooking appliances and plate warmers

– – For liquid fuel

– Other appliances

– – For gas fuel or for both gas and other fuels

– – For liquid fuel

– – For solid fuel

– Parts

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters
and hot air distributors (including distributors which can also distribute fresh or conditioned air),
not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or
steel

Radiators and parts thereof

– – Of cast iron

– – Other

– Other

7322.909

– – – Other

76.04

7604.10

7604.2

7604.21

7604.211

7604.219

7604.29

76.05

7605.1

7605.11

7605.119

7605.19

76.06

7606.1

7606.11

7606.119

Aluminum bars, rods and profiles

– Of aluminum, not alloyed

– Of aluminum alloys

– – Hollow profiles

– – – Surface protected (painted, varnished or coated with plastics)

– – – Other

– – Other

Aluminum wire

– Of aluminum, not alloyed

– – Of which the maximum cross-sectional dimension exceeds 7 mm

– – – Other

– – Other

Aluminum plates, sheets and strip, of a thickness exceeding 0,2 mm

– Rectangular (including square)

– – Of aluminum, not alloyed

– – – Other

L 26/66

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

7606.12

7606.122

7606.129

7606.9

7606.91

7606.92

76.07

7607.1

7607.19

– – Of aluminum alloys

– – – Aluminum sheets surface worked (painted, varnished or coated with plastics)

– – – Other

– Other

– – Of aluminum, not alloyed

– – Of aluminum alloys

Aluminum foil
backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm

(whether or not printed or backed with paper, paperboard, plastics or similar

– Not backed

– – Other

7607.199

– – – Other

7607.20

– Backed

7607.209

– – – Other

76.08

7608.10

Aluminum tubes and pipes

– Of aluminum, not alloyed

7608.109

– – – Other

7608.20

– Of aluminum alloys

7608.209

– – Other

7609.00

Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves)

76.16

7616.9

7616.99

7616.991

7616.999

82.15

8215.10

8215.20

8215.9

8215.91

8215.99

83.09

8309.10

8309.90

Other articles of aluminum

– Other

– – Other

– – – Radiators

– – – Other

Spoons, forks,
kitchen or tableware

ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar

– Sets of assorted articles containing at least one article plated with precious metal

– Other sets of assorted articles

– Other

– – Plated with precious metal

– – Other

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for
bottles; threaded bungs, bung covers, seals and other packing accessories, of base metal

– Crown corks

– Other

8309.901

– – – Screw caps

83.11

8311.10

8311.20

8311.30

8311.90

Wire, rods, tubes, plates, electrodes and similar products of base metal or of metal carbides, coated
or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or
of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

– Coated electrodes of base metal, for electric arc-welding

– Cored wire of base metal, for electric arc-welding

– Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame

– Other, including parts

28.1.2005

EN

Official Journal of the European Union

L 26/67

HS 6+

Description

84.03

8403.10

8403.101

8403.102

8403.103

8403.109

84.04

8404.10

8404.101

8404.109

8404.20

84.06

8406.10

8406.101

8406.109

8406.8

8406.81

Central heating boilers other than those of heading No 84.02

– Boilers

– – – Using gas or gas and other fuel

– – – Using liquid fuel

– – – Using solid fuel

– – – Other

Auxiliary plant for use with boilers of heading No 84.02 or 84.03 (for example, economizers,
super-heaters, soot removers, gas recoverers), condensers for steam or the vapour power units

– Auxiliary plant for use with boilers of heading No 84.02 or 84.03

– – – For use with boilers of heading No 8402

– – – For use with boilers of heading No 8403

– Condensers for steam or other vapour power units

Steam turbines and other vapour turbines

– Turbines for marine propulsion

– – – Condensation turbines of a minimum output of 6 000 kW

– – – Other

– Other turbines

– – Of an output exceeding 40 MW

8406.811

– – – For driving of electric generators of a minimum output of 200 000 kW in power stations or

in heat and power stations

8406.819

– – – Other

8406.82

8406.821

8406.829

84.08

8408.10

8408.102

8408.109

84.13

8413.11

8413.30

– – Of an output not exceeding 40 MW

– – – Condensation turbines of a minimum output of 6 000 kW

– – – Other

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

– Marine propulsion engines

– – – With a engine power exceeding 150 kW but not exceeding 400 kW

– – – Other

Pumps for liquids, whether or not fitted with a measuring device, liquid elevators

– – Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages

– Fuel, lubricating or cooling medium pumps for internal combustion piston engines

8413.309

– – – Other

8413.60

8413.601

8413.602

– – Other rotary positive displacement

– – – Helicoidal monopumps for aggressive chemical materials

– – – Gear pumps for dosing of polymer materials for extruding of man-made textile monofila-

ments, for aggressive materials

8413.603

– – – Gear pumps for hydraulic fluid power

8413.6039

– – – Other

8413.604

– – – Screw pumps

8413.6049

– – – Other

8413.605

– – – Vane pumps

8413.6059

– – – Other

8413.609

– – – Other

8413.6099

– – – Other

L 26/68

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

8413.70

– – Other centrifugal pumps

8413.701

– – – Multistage mud pumps for oil and gas wells

84.14

Air or vacuum pumps, air or other gas compressors and fans, ventilating or recycling hoods incor-
porating a fan, whether or not fitted with filters

8414.20

– Hand- or foot-operated air pumps

8414.209

– – – Other

84.16

8416.10

8416.101

8416.102

8416.109

8416.20

8416.201

8416.202

8416.30

8416.301

8416.309

8416.90

84.24

8424.20

8424.30

8424.8

8424.81

8424.811

8424.813

84.26

Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers; including
their mechanical grates, mechanical ash discharges and similar appliances

– Furnace burners for liquid fuel

– – – With capacity not exceeding 2 kg per hour

– – – With capacity exceeding 300 kg per hour

– – – Other

– Other furnace burners, including combination burners

– – – With capacity not exceeding 84 MJ per hour

– – – For solid fuels

– Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar

appliances

– – Mechanical ash dischargers

– – – Other

– Parts

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids
or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or
sand blasting machines and similar jet projecting machines

– Spray guns and similar appliances

– Steam or sand blasting machines and similar jet projecting machines

– Other appliances

– Agricultural or horticultural

– – – Sprayers for vineyards

– – – Other atomizers not exceeding 400 l

Ship's derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works
truck fitted with a crane

8426.1

– Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames

8426.11

8426.111

8426.119

8426.20

and straddle carriers

– – Overhead travelling cranes on fixed support

– – – For melting plants

– – – Other

– Tower cranes

8426.209

– – – Other

8426.9

8426.91

8426.99

– Other machinery

– – Designed for mounting on road vehicles

– – Other

8426.999

– – – Other

84.28

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors,
teleferics)

8428.10

– Lifts and skip hoists

8428.103

– – – Other passenger or good lifts for housing, business and industrial buildings and for hospitals

28.1.2005

EN

Official Journal of the European Union

L 26/69

HS 6+

8428.3

8428.33

Description

– Other continuous-action elevators and conveyors for goods or materials

– – Other, belt type

8428.339

– – – Other

8428.40

8428.90

– Escalators and moving walkways

– Other machinery

8428.901

– – – Handling machinery for industry, of bricks and roofing tiles

8428.909

– – – Other

8428.9099

– – – Other

84.29

8429.5

8429.51

Self-propelled bulldozers, angledozers, grades,
shovel loaders, tamping machines and road rollers

levellers, scrapers, mechanical shovels, excavators,

– Mechanical shovels, excavators and shovel loaders

– – Front-end shovel loaders

8429.512

– – – On wheels, with a engine power not exceeding 184 kW

84.33

8433.5

8433.51

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines
for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of
heading No 84.37

– Other harvesting machinery, threshing machinery

– Combine harvester-threshers

8433.511

– – For grain and maize

8433.5112

– – – – With engine power exceeding 45 kW but not exceeding 167 kW

84.58

8458.1

Lathes (including turning centres) for removing metal

– Horizontal lathes

8458.11

– – Numerically controlled

84.59

8459.10

8459.5

8459.51

84.60

8460.2

Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or
tapping by removing metal, other than lathes (including turning centres) of heading No 84.58

– Way-type unit head machines

– Milling machines, knee-type

– – Numerically controlled

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing
metal or cermets by means of grinding stones, abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of heading No 84.61

Other grinding machines in which the positioning in any one axis can be set up to an accuracy of
at least 0,01 mm

8460.29

– Other

8460.291

– – – For ball or roller bearing parts

84.81

Taps, cocks, valves and similar appliances for pipes, boiler shell, tanks, vats or the like, including
pressure-reducing valves and thermostatically controlled valves

8481.10

– Pressure-reducing valves

8481.101

– – – Pressure-regulating valves for compressed gas cylinders

8481.30

– Check valves

8481.301

– – – Vacuum baskets with valve

8481.40

– Safety or relief valves

8481.401

– – – With normal size of 15 mm and more but not exceeding 1 200 mm and with pressure rating

not exceeding 16 Mpa

L 26/70

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

8481.80

– Other appliances

8481.802

8481.803

– – – Gate valves and butterfly valves with nominal size 25 mm and more but not exceeding 1 200
mm and with pressure rating “not exceeding 4 MPa; forged gate valves with nominal size 1/2"
and more but not exceeding 2" and with pressure-rating” not exceeding 16 Mpa

– – – Shut-off valves with nominal size 8 mm and more but not exceeding 400 mm and with pres-
sure rating not exceeding 4 MPa; “forged shut-off valves with nominal size 1/2" and more but
not exceeding 2" and with pressure rating not exceeding 16” MPa; shut-off

8481.804

– – – Ball taps with nominal size 8 mm and more but not exceeding 700 mm and with pressure

rating not exceeding 10 MPa

8481.805

– – – Underground and surface hydrants, valves and drilling saddles for household connections, air

inlet-relief valves (with two balls), inlet strainers with valve ball bearings

85.01

8501.3

Electric motors and generators (excluding generating sets)

– Other DC motors; DC generators

8501.32

– – Of an output exceeding 750 W but not exceeding 75 kW

8501.329

– – – Other

8501.34

– – Of an output exceeding 375 kW

8501.349

– – – Other

8501.40

– Other AC motors, single phase

8501.4099

– – – Other

8501.5

8501.51

– Other AC motors, multi-phase

– Of an output not exceeding 750 W

8501.511

– – – Motors with reduction gear for doors opening and closing

8501.53

– – Of an output exceeding 75 kW

8501.539

– – – Other

8501.6

8501.61

– AC generators (alternators)

– – Of an output not exceeding 75 kVA

8501.619

– – – Other

8501.62

– – Of an output exceeding 75 kVA but not exceeding 375 kVA

8501.629

– – – Other

8501.63

– – Of an output exceeding 375 kVA but not exceeding 750 kVA

8501.639

– – – Other

8501.64

– – Of an output exceeding 750 kVA

85.04

8504.2

Electrical transformers, static converters (for example, rectifiers) and inductors

– Liquid dielectric transformers

8504.21

– – Having a power handling capacity not exceeding 650 kVA

8504.211

– – – Measuring transformers

8504.219

– – – Other

8504.22

8504.23

8504.3

8504.32

– – Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA

– – Having a power handling capacity exceeding 10 000 kVA

– Other transformers

– – Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA

8504.329

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/71

HS 6+

8504.33

8504.331

8504.339

Description

– Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

– – – Of a capacity exceeding 20 kVA, for electric ovens for metal ore smelting

– – – Other

8504.3399

– – – Other

8504.34

– Having a power handling capacity exceeding 500 kVA

8504.341

– – – For electric ovens for ore smelting

8504.50

– Other inductors

8504.509

– – – Other

85.16

8516.10

8516.2

8516.29

8516.80

Electric instantaneous or storage water heaters and immersion heaters; electric space heating appa-
ratus and soil heating apparatus; electro-thermic hair dressing apparatus (for example hair dryers,
hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic
appliances of a kind used for domestic purposes; electric heating resistors, other than those of
heading No 85.45

– Electric instantaneous or storage water heaters and immersion heaters

– Electric space heating apparatus and electric soil heating apparatus

– – Other

– Electric heating resistors

8516.809

– – – Other

85.25

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

8525.10

– Transmission apparatus

8525.101

– – – For radio-broadcasting

85.35

8535.2

8535.21

8535.29

8535.30

8535.301

8535.309

85.36

8536.10

8536.20

8536.30

8536.4

8536.49

8536.50

Electrical apparatus for switching or protecting electrical circuits or for making connections to or in
electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors,
plugs, junction boxes) for a voltage exceeding 1 000 volts

– Automatic circuit breakers

– – For a voltage of less than 72,5 kV

– – Other

– Isolating switches and make-and-break switches

– – – Isolating switches

– – – Make-and-break switches

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in
electrical circuits (for example, switches, relays,
lamp-
holders, junction boxes), for a voltage not exceeding 1 000 volts

fuses, surge suppressors, plugs, sockets,

– Fuses

– Automatic circuit breakers

– Other apparatus for protecting electrical circuits

– Relays

– – Other

– Other switches

8536.509

– – – Other

8536.6

8536.69

– Lamp-holders, plugs and sockets

– – Other

8536.699

– – – Other

L 26/72

EN

Official Journal of the European Union

28.1.2005

HS 6+

85.37

8537.10

8537.20

85.38

8538.10

85.39

8539.2

8539.22

8539.3

8539.32

8539.39

85.44

8544.4

8544.41

Description

Boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of
heading No 85.35 or 85.36, for electric control or the distribution of electricity, including those
incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than
switching apparatus of heading No 85.17

– For a voltage not exceeding 1 000 V

– For a voltage exceeding 1 000 V

Parts suitable for use solely or principally with the apparatus of heading No 85.35, 85.36 or 85.37

– Boards, panels, consoles, desks, cabinets and other bases for the goods of heading No 85.37, not

equipped with their apparatus

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red
lamps: arc-lamps

– Other filament lamps, excluding ultra-violet or infra-red lamps

– – Other, of a power not exceeding 200 W and for a voltage exceeding 100 V

– Discharge lamps, other than ultra-violet lamps

– – Mercury or sodium vapour lamps; metal halide lamps

– – Other

Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated
electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individu-
ally sheathed fibres, whether or not assembled with electrical conductors or fitted with electric
conductors or fitted with connectors

– Other electric conductors, for a voltage not exceeding 80V

– – Fitted with connectors

8544.419

– – – Other

8544.49

– – Other

8544.491

– – – Insulated with paper

8544.4919

– – – Other

8544.492

– – – Insulated with plastics

8544.4929

– – – Other

8544.499

– – – Insulated with other materials

8544.4999

– – – Other

8544.5

8544.51

– Other electric conductors, for a voltage exceeding 80 V but not exceeding 1 000 V

– – Fitted with connectors

8544.519

– – – Other

8544.59

8544.591

8544.592

8544.593

8544.599

8544.60

8544.602

8544.603

8544.604

8544.609

85.45

– – Other

– – – Insulated with paper

– – – Insulated with plastics

– – – Insulated with rubber

– – – Insulated with other materials

– – Other electric conductors, for a voltage exceeding 1000 V

– – – Other insulated with plastics

– – – Other insulated with rubber

– – – Other insulated with paper

– – – Other insulated with other materials

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

8545.20

– Brushes

28.1.2005

EN

Official Journal of the European Union

L 26/73

HS 6+

85.48

8548.10

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells,
spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus,
not specified or included elsewhere in this Chapter

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells,
spent primary batteries and spent electric accumulators

8548.109

– – – Other

87.01

8701.10

8701.101

8701.102

8701.90

8701.901

8701.902

Tractors (other than tractors of heading No 87.09)

– Pedestrian controlled tractors

– – – Of an engine power not exceeding 10 kW

– – – Of an engine power exceeding 10 kW

– Other

– – – Agricultural, of an engine power not exceeding 50 kW

– – Agricultural, of an engine power exceeding 50 kW, but not exceeding 110 kW

8701.9021

– – – – Aged more than 5 years

8701.9029

– – – – Other

87.09

8709.1

8709.11

90.17

9017.30

9017.302

90.28

9028.20

9028.201

9028.202

9028.209

9028.30

9028.309

94.01

9401.40

9401.50

9401.6

9401.61

9401.611

9401.619

9401.69

9401.691

9401.699

9401.7

9401.71

9401.79

9401.80

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

– Vehicles

– – Electrical

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

– Micrometers, calipers and gauges

– – – Calipers

Gas, liquid or electricity supply or production meters, including calibrating meters thereof

– Liquid meters

– – – For fuels

– – – For water

– – – Other

– Electricity meters

– – – Other

Seats (other than those of heading No 94.02) whether or not convertible into beds, and parts
thereof

– Seats other than garden seats or camping equipment, convertible into beds

– Seats of cane, osier, bamboo or similar materials

– Other seats, with wooden frames

– – Upholstered

– – – Of bentwood

– – – Other

– – Other

– – – Of bentwood

– – – Other

– Other seats, with metal frames

– – Upholstered

– – Other

– Other seats

L 26/74

EN

Official Journal of the European Union

28.1.2005

Description

HS 6+

9401.90

9401.901

9401.909

94.03

9403.10

9403.20

– Parts

– – – Of wood

– – – Of other materials

Other furniture and parts thereof

– Metal furniture of a kind used in offices

– Other metal furniture

9403.209

– – – Other

9403.30

9403.40

9403.50

9403.60

9403.70

9403.709

9403.80

9403.90

9403.901

9403.902

9403.903

9403.909

– Wooden furniture of a kind used in offices

– Wooden furniture of a kind used in the kitchen

– Wooden furniture of a kind used in the bedroom

– Other wooden furniture

– Furniture of plastics

– – – Other

– Furniture of other materials, including cane, osier, bamboo or similar materials

– Parts

– – – Of wood

– – – Of metals

– – – Of plastics

– – – Of other materials

28.1.2005

EN

Official Journal of the European Union

L 26/75

ANNEX III

DEFINITION OF “BABY BEEF” PRODUCTS REFERRED TO IN ARTICLE 27(2)

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the
products is to be considered as having no more than an indicative value, the preferential scheme being determined,
within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential
scheme is to be determined by application of the CN code and corresponding description taken together.

CN Code

Taric sub-
division

Description

Live bovine animals:

– Other:

– – Domestic species:

– – – Of a weight exceeding 300 kg:

– – – – Heifers (female bovines that have never calved):

ex 0102 90 51

– – – – – For slaughter:

ex 0102 90 59

ex 0102 90 71

ex 0102 90 79

ex 0201 10 00

10

11
21
31
91

10

21
91

91

– Not yet having any permanent teeth, of a weight of 320 kg or

more but not exceeding 470 kg (1)

– – – – – Other:

– Not yet having any permanent teeth, of a weight of 320 kg or

more but not exceeding 470 kg (1)

– – – – Other:

– – – – – For slaughter:

– Bulls and steers not yet having permanent teeth, of a weight of 350

kg or more but not exceeding 500 kg (1)

– – – – – Other:

– Bulls and steers not yet having permanent teeth, of a weight of 350

kg or more but not exceeding 500 kg (1)

Meat of bovine animals, fresh or chilled

– Carcases and half-carcases:

– Carcases of a weight of 180 kg or more but not exceeding 300 kg, and
half carcases of a weight of 90 kg or more but not exceeding 150 kg, with
a low degree of ossification of the cartilages (in particular those of the
symphysis pubis and the vertebral apophyses), the meat of which is a light
pink colour and the fat of which, of extremely fine texture, is white to
light yellow in colour (1)

ex 0201 20 20

– – “Compensated”quarters:

– Other cuts with bone in:

91

– “Compensated”quarters of a weight of 90 kg or more but not exceeding
150 kg, with a low degree of ossification of the cartilages (in particular
those of the symphysis pubis and the vertebral apophyses), the meat of
which is a light pink colour and the fat of which, of extremely fine
texture, is white to light yellow in colour (1)

L 26/76

EN

Official Journal of the European Union

28.1.2005

CN Code

Taric sub-
division

Description

ex 0201 20 30

– Unseparated or separated forequarters:

ex 0201 20 50

91

91

– – Separated forequarters, of a weight of 45 kg or more but not exceeding
75 kg, with a low degree of ossification of the cartilages (in particular
those of the vertebral apophyses), the meat of which is a light pink
colour and the fat of which, of extremely fine texture, is white to light
yellow in colour (1)

– Unseparated or separated hindquarters:

– – Separated hindquarters of a weight of 45 kg or more but not exceeding
75 kg (but 38 kg or more and not exceeding 68 kg in the case of
“Pistola”cuts), with a low degree of ossification of the cartilages (in par-
ticular those of the vertebral apophyses), the meat of which is a light
pink colour and the fat of which, of extremely fine texture, is white to
light yellow in colour (1)

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

28.1.2005

EN

Official Journal of the European Union

L 26/77

ANNEX IVa

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Duty-free for unlimited quantities at the date of entering into force of the Agreement)

referred to in Article 27(3)(a)(i)

Croatian Tariff
code

Description

0105 19 12

– – – Ducklings

0105 19 22

– – – Goslings

0105 19 3

– – – Guinea fowls

0106 00 7

– – – Bee swarms and queen bees

0205 00

0407 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

Birds' eggs, in shell, fresh, preserved or cooked

0407 00 59

– – – Duck eggs, other

0410 00

0504 00

0604

0801

0803 00

0804 10

0804 30

0805 30

0805 40

0805 90

0806 20

0807 20

0814 00

Edible products of animal origin not elsewhere specified or included

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled,
frozen, salted, in brine, dried or smoked

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and
lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

Bananas, including plantains, fresh or dried

– Dates

– Pineapples

– Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)

– Grapefruit

– Other

– Dried

– Papaws (papayas)

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved
in brine, in sulphur water or in other preservative solutions

0901 1

– Coffee, not roasted

0902

0904

0905 00

0906

0907 00

0908

0909

0910

Tea, whether or not flavoured

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus
Pimenta

Vanilla

Cinnamon and cinnamon-tree flowers

Cloves (whole fruit, cloves and stems)

Nutmeg, mace and cardamoms

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

1001 10

– Durum wheat

1002 00 1

– – – Rye for sowing

1003 00 1

– – – Barley for sowing

1004 00 1

– – – Oats for sowing

1005 10

– Maize (corn) seed

L 26/78

EN

Official Journal of the European Union

28.1.2005

Croatian Tariff
code

1006

Rice

1007 00

Grain sorghum

Description

1008

1106

1108

Buckwheat, millet and canary seed; other cereals

Flour, meal and powder of the dried leguminous vegetables of heading No 07.13, of sago or of
roots or tubers of heading No 07.14 or of the products of Chapter 8

Starches; inulin

1109 00

Wheat gluten, whether or not dried

1210

1211

1212 10

1212 30

1212 99

1213 00

1214

1301

1302

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in phar-
macy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed
or powdered

– Locust beans, including locust bean seeds

– Apricot, peach or plum stones and kernels

– – Other

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of
pellets

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches
and similar forage products, whether or not in the form of pellets

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

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

1501 00 1

– – – Pig grease for technical purposes (not suitable for human consumption)

1501 00 3

– – – Poultry grease for technical purposes

1501 00 4

– – – Edible poultry fat

1501 00 9

– – – Other

1502 00

1503 00

1504

1516 10

1702 1

1702 60

1703 10

2003 20

2009 11

Fats of bovine animals, sheep or goats, other than those of heading No 15.03

Lard stearin,
prepared

lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemi-
cally modified

– Animal fats and oils and their fractions

– Lactose and lactose syrup

– Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fruc-

tose

– Cane molasses

– Truffles

– – Frozen orange juice

2009 19 1

– – – Concentrated orange juice

2009 20 1

– – – Concentrated grapefruit juice

2009 30 1

– – – Concentrated juice of any other single citrus fruit

2009 40 1

– – Concentrated pineapple juice

2009 70 1

– – – Concentrated apple juice

2009 80 1

– – – Concentrated carrot juice

2009 80 2

– – – Concentrated juice of other fruit and vegetable

2009 90 1

– – Concentrated mixtures of juices

28.1.2005

EN

Official Journal of the European Union

L 26/79

Croatian Tariff
code

Description

2301

2302 10

2302 20

2302 40

2303 10

2305 00

2306 70

2307 00

2308

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

– Of maize (corn)

– Of rice

– Of other cereals

– Residues of starch manufacture and similar residues

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from
the extraction of ground-nut oil

– Of maize (corn) germ

Wine lees; argol

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the
form of pellets, of a kind used in animal feeding, not elsewhere specified or included

2309 10

– Dog or cat food, put up for retail sale

L 26/80

EN

Official Journal of the European Union

28.1.2005

ANNEX IVb

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Duty-free within quota at the entering into force of the Agreement)

referred to in Article 27(3)(a)(ii)

Croatian tariff
code

Description

Tariff Quota
in tonnes

Yearly increase
in tonnes

0204

0207

0805 10

0809 10

0810 10

1002 00 9

1206 009

1507

2004 90

2009 80 9

Meat of sheep or goats, fresh, chilled or frozen

Meat and edible offal, of the poultry of heading No 01.05,
fresh, chilled or frozen

Oranges

Apricots

Strawberries

Rye

Sunflower seeds, whether or not broken

Soya-bean oil and its fractions, whether or not refined, but
not chemically modified

– Other vegetables and mixtures of vegetables

–

Juices of any other single fruit or vegetable

100

550

25 000

1 000

200

500

100

200

100

300

5

30

1 250

50

10

100

5

10

5

15

28.1.2005

EN

Official Journal of the European Union

L 26/81

ANNEX IVc

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Duty free for unlimited quantities one year after entering into force of the Agreement)

referred to in Article 27(3)(b)(i)

Description

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or
frozen

Other meat and edible meat offal, fresh, chilled or frozen

Croatian Tariff
code

0206

0208

0407 00 69

– – – Goose eggs, other

0407 009

– – – Other eggs

0714

0802

0811

0812

0813

1209

1603 00

2003 10

2005 60

2007 91

2008 19

2008 20

2008 30

2008 80

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of
pellets; sago pith

Other nuts, fresh or dried, whether or not shelled or peeled

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not
containing added sugar or other sweetening matter

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur
water or in other preservative solutions), but unsuitable in that state for immediate consumption

Fruit, dried, other than that of headings Nos 08.01 to 08.06; mixtures of nuts or dried fruits of this
Chapter

Seeds, fruit and spores, of a kind used for sowing

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

– Mushrooms

– Asparagus

– – Citrus fruit

– – Other, including mixtures

– Pineapples

– Citrus fruit

– Strawberries

2008 991

– – – Bananas and coconuts

2303 20

2303 30

2304 00

– Beet-pulp, bagasse and other waste of sugar manufacture

– Brewing or distilling dregs and waste

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from
the extraction of soyabean oil

2306 40

– Of rape or colza seeds

L 26/82

EN

Official Journal of the European Union

28.1.2005

ANNEX IVd

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(progressive elimination of MFN duties within tariff quotas)

referred to in Article 27(3)(c)(i)

Customs duties for the commodities listed in this annex shall be reduced and eliminated in accordance with the
following timetable:

— on the entry into force of the Agreement each duty shall be reduced to 80 % of the basic duty;

— on 1 January 2003 each duty shall be reduced to 60 % of the basic duty;

— on 1 January 2004 each duty shall be reduced to 40 % of the basic duty;

— on 1 January 2005 each duty shall be reduced to 20 % of the basic duty;

— on 1 January 2006 the remaining duties shall be abolished.

Croatian Tariff
code

Description

Tariff Quota in
tonnes

Yearly increase in
tonnes

0103 9

0210

0401

0402

Live swine

Meat and edible meat offal, salted, in brine, dried or smoked;
edible flours and meals of meat or meat offal

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

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

0405 10

Butter

0702

0703 20

0805 20

Tomatoes, fresh or chilled

Garlic

– Mandarins (including tangerines and satsumas); clemen-

tines, wilkings and similar citrus hybrids

0806 10

Table grapes

1509

Olive oil

Prepared or preserved meat of swine

1602 41 to
1602 49

1701

2002

Cane or beet sugar and chemically pure sucrose,
form

in solid

5 700

Tomatoes prepared or preserved otherwise than by vinegar
or acetic acid

2009 19 9

– Orange juice: other

500

300

3 000

14 000

200

7 500

1000

2 400

8 000

350

300

4 800

1 800

25

15

150

700

10

375

50

120

400

20

15

285

240

90

28.1.2005

EN

Official Journal of the European Union

L 26/83

ANNEX IVe

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties for unlimited quantities)

referred to in Article 27(3)(c)(ii)

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

— on the entry into force of the Agreement each duty shall be reduced to 90 % of the basic duty;

— on 1 January 2003 each duty shall be reduced to 80 % of the basic duty;

— on 1 January 2004 each duty shall be reduced to 70 % of the basic duty;

— on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

— on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

0104

0105

0105 12

0105 92

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea
fowls

– – Turkeys

– – Fowls of the species Gallus domesticus, weighing not more than 2 000 g

0105 92 2

– – – Other

0209

0404

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen,
salted, in brine, dried or smoked

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not containing added sugar or other sweetening
matter, not elsewhere specified or included

0407 00

Birds' eggs, in shell, fresh, preserved or cooked

0407 00 4

– – – Turkey eggs

0601

0602

0603

0708

0710

0711

0712

0713

0901

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant,
chicory plants and roots other than roots of heading No 12.12

in growth or in flower;

Other live plants (including their roots), cuttings and slips; mushroom spawn

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise prepared

Leguminous vegetables, shelled or unshelled, fresh or chilled

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

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable in that state for immediate consumption

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

Dried leguminous vegetables, shelled, whether or not skinned or split

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

0901 2

– Coffee, roasted

1003 00

Barley

1003 00 2

– – – Brewing

1004 00

Oats

1004 00 9

– – – Other

L 26/84

EN

Official Journal of the European Union

28.1.2005

1005

1005 90

1104

1105

1702 30

Maize (corn)

– Other

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except
rice of heading No 10.06; germ of cereals, whole, rolled, flaked or ground

Flour, meal, powder, flakes, granules and pellets of potatoes

– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 %

by weight of fructose

1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight

of fructose

2005

2005 40

2005 51

2008

2008 50

2008 70

2009

2009 40

2009 40 9

2009 60

2206

2302

2302 30

2306

2306 90

2309

2309 90

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading No 20.06

– Peas (Pisum sativum)

– – Beans, shelled

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

– Apricots

– Peaches

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

– Pineapple juice

– – – Other

– Grape juice (including grape must)

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and
mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting,
milling or other working of cereals or of leguminous plants

– Of wheat

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from
the extraction of vegetable fats or oils, other than those of heading No 23.04 or 23.05

– Other

Preparations of a kind used in animal feeding

– Other

28.1.2005

EN

Official Journal of the European Union

L 26/85

ANNEX IVf

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties within quota)

referred to in Article 27(3)(c)(iii)

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

— on the entry into force of the Agreement each duty shall be reduced to 90 % of the basic duty;

— on 1 January 2003 each duty shall be reduced to 80 % of the basic duty;

— on 1 January 2004 each duty shall be reduced to 70 % of the basic duty;

— on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

— on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

Croatian tariff
code

Description

Tariff Quota in
tonnes

Yearly increase in
tonnes

0102 90

Live bovine animals

0202

0203

0406

0701

0703 10
0703 90

0807 1

Meat of bovine animals, frozen

Meat of swine, fresh, chilled or frozen

Cheese and curd

Potatoes, fresh or chilled

Onions and shallots
Leeks and other alliaceous vegetables

– Melons (including watermelons)

0808 10

Fresh apples

1101

1103

1107

Wheat or meslin flour

Cereal groats, meal and pellets

Malt, whether or not roasted

1601 00

Sausages and similar products

1602 10 to
1602 39
1602 50 to
1602 90

Prepared or preserved meat, meat offal or blood, other than
of swine

200

3 000

7 300

2 000

12 000

10 000

5 500

5 400

900

7 800

15 000

1 800

500

10

150

365

100

600

500

275

300

45

390

750

90

30

2401

Unmanufactured tobacco; tobacco refuse

200

10

L 26/86

EN

Official Journal of the European Union

28.1.2005

ANNEX Va

PRODUCTS REFERRED TO IN ARTICLE 28(1)

Imports into the European Community of the following products originating in Croatia shall be subject to the conces-
sions set out below:

CN Code

Description

Year 1
(duty %)

Year 2
(duty %)

Year 3 and
following
years
(duty %)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus
chrysogaster):
live; fresh or chilled; frozen; dried, salted or in brine,
smoked; fillets and other fish meat; flours, meals and
pellets, fit for human consumption

TQ: 30 t at
0 %
Over the
TQ:
90 % of
MFN duty

TQ: 30 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 30 t at
0 %
Over the
TQ:
70 % of
MFN duty

Carp: live; fresh or chilled; frozen; dried, salted or in
brine, smoked;
flours,
fillets and other fish meat;
meals and pellets, fit for human consumption

TQ: 210 t
at 0 %
Over the
TQ:
90 % of
MFN duty

TQ: 210 t
at 0 %
Over the
TQ:
80 % of
MFN duty

TQ: 210 t
at 0 %
Over the
TQ:
70 % of
MFN duty

Sea bream (Dentex dentex and Pagellus spp.): live; fresh
or chilled; frozen; dried, salted or in brine, smoked;
fillets and other fish meat; flours, meals and pellets,
fit for human consumption

TQ: 35 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 35 t at
0 %
Over the
TQ:
55 % of
MFN duty

TQ: 35 t at
0 %
Over the
TQ:
30 % of
MFN duty

Sea bass (Dicentrarchus labrax):
live; fresh or chilled;
frozen; dried, salted or in brine, smoked; fillets and
other fish meat;
for
human consumption

flours, meals and pellets,

fit

TQ: 550 t
at 0 %
Over the
TQ:
80 % of
MFN duty

TQ: 550 t
at 0 %
Over the
TQ:
55 % of
MFN duty

TQ: 550 t
at 0 %
Over the
TQ:
30 % of
MFN duty

0301 91 10
0301 91 90
0302 11 10
0302 11 90
0303 21 10
0303 21 90
0304 10 11
ex 0304 10 19
ex 0304 10 91
0304 20 11
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
0305 49 45
ex 0305 59 90
ex 0305 69 90

0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 95
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 95
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

28.1.2005

EN

Official Journal of the European Union

L 26/87

CN Code

Description

Quota Volume per
year

Rate of duty

1604 13 11
1604 13 19
ex 1604 20 50

1604 16 00
1604 20 40

Prepared or preserved sardines

180 tonnes

6 %

Prepared or preserved anchovies

40 tonnes

12,5 %

Over the quota volume, the full MFN rate of duty is applicable.

Duties of all products of HS position 1604 except prepared or preserved sardines and anchovies will be reduced,
according to the following timetable, to the following levels:

Year

Year 1
(duty %)

Year 2
(duty %)

Year 3
(duty %)

Year 4 and following
years
(duty %)

Duty

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

L 26/88

EN

Official Journal of the European Union

28.1.2005

ANNEX Vb

PRODUCTS REFERRED TO IN ARTICLE 28(2)

Imports into Croatia of the following products originating in the European Community shall be subject to the conces-
sions set out below:

CN Code

Description

Year 1
(duty %)

Year 2
(duty %)

Year 3 and
following
years
(duty %)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus
chrysogaster):
live; fresh or chilled; frozen; dried, salted or in brine,
smoked; fillets and other fish meat; flours, meals and
pellets, fit for human consumption

TQ: 25 t at
0 %
Over the
TQ:
90 % of
MFN duty

TQ: 25 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 25 t at
0 %
Over the
TQ:
70 % of
MFN duty

Carp: live; fresh or chilled; frozen; dried, salted or in
brine, smoked;
flours,
fillets and other fish meat;
meals and pellets, fit for human consumption

TQ: 30 t at
0 %
Over the
TQ:
90 % of
MFN duty

TQ: 30 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 30 t at
0 %
Over the
TQ:
70 % of
MFN duty

Sea bream (Dentex dentex and Pagellus spp.): live; fresh
or chilled; frozen; dried, salted or in brine, smoked;
fillets and other fish meat; flours, meals and pellets,
fit for human consumption

TQ: 35 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 35 t at
0 %
Over the
TQ:
55 % of
MFN duty

TQ: 35 t at
0 %
Over the
TQ:
30 % of
MFN duty

Sea bass (Dicentrarchus labrax):
live; fresh or chilled;
frozen; dried, salted or in brine, smoked; fillets and
other fish meat;
for
human consumption

flours, meals and pellets,

fit

TQ: 60 t at
0 %
Over the
TQ:
80 % of
MFN duty

TQ: 60 t at
0 %
Over the
TQ:
55 % of
MFN duty

TQ: 60 t at
0 %
Over the
TQ:
30 % of
MFNduty

0301 91 10
0301 91 90
0302 11 10
0302 11 90
0303 21 10
0303 21 90
0304 10 11
ex 0304 10 19
ex 0304 10 91
0304 20 11
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
0305 49 45
ex 0305 59 90
ex 0305 69 90

0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 95
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 95
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 90
ex 0305 69 90

28.1.2005

EN

Official Journal of the European Union

L 26/89

CN Code

Description

Quota Volume per
year

Rate of duty

1604 13 11
1604 13 19
ex 1604 20 50

1604 16 00
1604 20 40

Prepared or preserved sardines

70 tonnes

12,5 %

Prepared or preserved anchovies

25 tonnes

10,5 %

Over the quota volume, the full MFN rate of duty is applicable.

Duties of all products of HS position 1604 except prepared or preserved sardines and anchovies will be reduced,
according to the following timetable, to the following levels:

Year

Year 1
(duty %)

Year 2
(duty %)

Year 3
(duty %)

Year 4 and following
years
(duty %)

Duty

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

L 26/90

EN

Official Journal of the European Union

28.1.2005

ANNEX VI

ESTABLISHMENT: FINANCIAL SERVICES

referred to in Article 50

1. Financial Services: Definitions

A financial service is any service of a financial nature offered by a financial service provider of a Party.

Financial services include the following activities:

A. All Insurance and insurance-related services:

1. direct insurance (including co-insurance):

(i) life;

(ii) non-life;

2. reinsurnce and retrocession;

3.

insurance inter mediation, such as brokerage and agency;

4. services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services.

B. Banking and other financial services (excluding insurance):

1. acceptance of deposits and other repayable funds from the public;

2.

lending of all types, including, inter alia, consumer-credit, mortgage credit, factoring and financing of commercial
transaction;

3. financial leasing;

4. all payment and money transmission services, including credit, charge and debit cards, travellers cheques and

bankers draft;

5. guarantees and commitments;

6. trading for own account or for account of customers, whether on an exchange, in an over-the-counter market

or otherwise, the following:

(a) money market instruments (cheques, bills, certificates of deposits, etc.),

(b) foreign exchange,

(c) derivative products including, but not limited to, futures and options,

(d) exchange rates and interest rate instruments, including products such as swaps, forward rate agreements,

etc.,

(e) transferable securities,

(f) other negotiable instruments and financial assets, including bullion;

7. participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly

or privately) and provision of services related to such issues;

8. money broking;

9. asset management, such as cash or portfolio management, all forms of collective investment management,

pension-fund management, custodial, depository and trust services;

10. settlement and clearing services for financial assets, including securities, derivative products, and other negotiable

instruments;

11. provision and transfer of financial information, and financial data processing and related software by providers

of other financial services.

12. advisory, intermediation and other auxiliary financial services on all the activities listed in points 1 to 11 above,
including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and
on corporate restructuring and strategy;

28.1.2005

EN

Official Journal of the European Union

L 26/91

The following activities are excluded from the definition of financial services:

(a) activities carried out by central banks or by any other public institution in pursuit of monetary and exchange rate

policies;

(b) activities conducted by central banks, government agencies or departments, or public institutions, for the account or
with the guarantee of the government, except when those activities may be carried out by financial service providers
in competition with such public entities;

(c) activities forming part of a statutory system of social security or public retirement plans, except when those activities

may be carried by financial service providers in competition with public entities or private institutions.

L 26/92

EN

Official Journal of the European Union

28.1.2005

ANNEX VII

ACQUISITION OF REAL PROPERTY BY EU NATIONALS

List of exceptions referred to in Article 60(2)

Excluded sector

— Agricultural land as defined by the Agricultural Land Act (Narodne novine (Official Gazette) No 54/94, consolidated

text, 48/95, 19/98 and 105/99)

— Areas protected under the Environmental Protection Act (Narodne novine (Official Gazette) No 30/94).

28.1.2005

EN

Official Journal of the European Union

L 26/93

ANNEX VIII

INTELLECTUAL, INDUSTRIAL AND COMMERCIAL PROPERTY RIGHTS

referred to in Article 71

1. The Parties confirm the importance they attach to the obligations arising from the following Multilateral Conven-

tions:

— International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organiza-

tions (Rome, 1961);

— Paris Convention for the Protection of Industrial Property (Stockholm Act, 1967 and amended in 1979);

— Madrid Agreement concerning the International Registration of Marks (Stockholm Act, 1967 and amended in

1979);

— Patent Cooperation Treaty (Washington, 1970, amended in 1979 and modified in 1984);

— Convention for the Protection of Producers of Phonograms against Unauthorised Duplications of their Phono-

grams (Geneva 1971);

— Berne Convention for the Protection of Literary and Artistic Works (Paris Act, 1971);

— Nice Agreement concerning the International Classification of Goods and Services for the purposes of the Regis-

tration of Marks (Geneva, 1977 and amended in 1979);

— WIPO Copyright Treaty (Geneva, 1996);

— WIPO Performances and Phonograms Treaty (Geneva, 1996).

2. From the entry into force of this Agreement, the Parties shall grant, in accordance with the TRIPS agreement, to each
others companies and nationals, in respect of the recognition and protection of intellectual, industrial and commercial
property, treatment no less favourable than that granted by them to any third country under bilateral agreements.

L 26/94

EN

Official Journal of the European Union

28.1.2005

LIST OF PROTOCOLS

Protocol 1: on textile and clothing products

Protocol 2: on steel products

Protocol 3: on trade between the Community and Croatia in processed agricultural products

Protocol 4:

concerning the definition of the concept of ‘originating products’ and methods of administrative coopera-
tion

Protocol 5: on mutual administrative assistance in customs matters

Protocol 6: on land transport

PROTOCOL 1

on textile and clothing products

Article 1

This Protocol applies to the textile and clothing products (here-
inafter ‘textile products’) listed in Section XI (Chapter 50 to 63)
of the Combined nomenclature of the Community.

Article 2

1.
Textile products falling within Section XI (Chapter 50 to
63) of the Combined nomenclature and originating in Croatia
as defined in Protocol 4 of this Agreement will enter into the
Community free of Customs duties on the date of entry into
force of this Agreement.

The duties applied to direct imports into Croatia of textile
2.
products falling within Section XI (Chapter 50 to 63) of the
Combined nomenclature and originating in the Community as
defined in Protocol 4 of the Agreement, shall be abolished on
the date of entry into force of Agreement except for products
listed in Annex I and II to this Protocol for which the rates of
duties shall be progressively reduced as provided therein.

3.
Subject to this Protocol, the provisions of the Agreement
and in particular Articles 19 and 20 of the Agreement shall
apply to trade in textile products between the parties.

Article 3

The double-checking arrangements and other related issues
regarding exports of textile products originating in Croatia to
the Community and originating in the Community to Croatia
are stipulated in the Agreement between the European Com-
munity and the Republic of Croatia on trade in textile products
initialled on 8 November 2000 and applied since 1 January
2001.

Article 4

From the entry into force of this Agreement, no new quantita-
tive restrictions or measures of equivalent effect shall be
imposed except as provided for under the above Agreement
and its Protocols.

28.1.2005

EN

Official Journal of the European Union

L 26/95

Duty rates will be reduced as follows:

ANNEX I

— On the entry into force of the Agreement, duty shall be reduced to 60 % of the basic duty

— On 1 January 2003, duty shall be reduced to 30 % of the basic duty

— On 1 January 2004 the remaining duties shall be abolished

HS 6+

Description

51.11

5111.20

52.07

5207.10

5207.101

5207.109

52.08

5208.3

5208.31

5208.32

5208.39

5208.5

5208.51

5208.52

5208.53

52.09

5209.2

5209.22

5209.29

5209.3

5209.39

5209.4

5209.49

5209.5

5209.59

52.10

5210.2

5210.29

5210.3

5210.39

5210.5

5210.59

54.02

5402.3

5402.33

Woven fabrics of carded wool or of carded fine animal hair

– Other, mixed mainly or solely with man-made filaments

Cotton yarn (other than sewing thread) put up for retail sale

– Containing 85 % or more by weight of cotton

– – – Non-mercerized

– – – Mercerized

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than
200 g/m2.

– Dyed:

– – Plain weave, weighing not more than 100 g/m2

– – Plain weave, weighing more than 100 g/m2

– – Other fabrics

– Printed:

– – Plain weave, weighing not more than 100 g/m2

– – Plain weave, weighing more than 100 g/m2

– – 3-thread or 4-thread twill, including cross twill

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/
m2.

– Bleached:

– – 3-thread or 4-thread twill, including cross twill

– – Other fabrics

– Dyed:

– – Other fabrics

– Of yarns of different colours

– – Other fabrics

– Printed:

– Other fabrics

Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely
with man-made fibres, weighing not more than 200 g/m2.

– Bleached:

– – Other fabrics

– Dyed:

– – Other fabrics

– Printed:

– – Other fabrics

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic
monofilament of less than 67 decitex.

– Textured yarn

– – Of polyesters

5402.339

– – – measuring per single yarn more than 50 tex

L 26/96

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

55.14

5514.1

5514.12

5514.2

5514.21

5514.22

5514.29

55.15

5515.1

5515.11

5515.12

5515.13

5515.19

55.16

5516.1

5516.11

5516.12

5516.13

5516.2

5516.21

5516.22

5516.23

5516.24

5516.3

5516.31

5516.32

5516.33

5516.34

56.01

5601.2

5601.21

5601.211

5601.219

56.03

5603.1

5603.13

5603.14

5603.9

5603.93

5603.94

Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed
mainly or solely with cotton, of a weight exceeding 170 g/m2.

– Unbleached or bleached:

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

– Dyed:

– – Of polyester staple fibres, plain weave

– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

– – Other woven fabrics

Other woven fabrics of synthetic staple fibres

– Of polyester staple fibres

– – Mixed mainly or solely with viscose rayon staple fibres

– – Mixed mainly or solely with man-made filaments

– – Mixed mainly or solely with wool or fine animal hair

– – Other

Woven fabrics of artificial staple fibres

– Containing 85 % or more by weight of artificial staple fibres

– – Unbleached or bleached

– – Dyed

– – Of yarns of different colors

– Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-

made filaments:

– – Unbleached or bleached

– – Dyed

– – Of yarns of different colors

– – Printed

– Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool

or fine animal hair:

– – Unbleached or bleached

– – Dyed

– – Of yarns of different colours

– – Printed

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock),
textile dust and mill neps.

– Wadding; other articles of wadding:

– – Of cotton

– – – Wadding

– – – Articles of wadding

Non-wovens, whether or not impregnated, coated, covered or laminated

– Of man-made filaments

– – Weighing more than 70 g/m2 but not more than 150 g/m2

– – Weighing more than 150 g/m2

– Other:

– – Weighing more than 70 g/m2 but not more than 150 g/m2

– – Weighing more than 150 g/m2

28.1.2005

EN

Official Journal of the European Union

L 26/97

HS 6+

Description

57.01

5701.90

57.03

5703.20

5703.30

5703.90

5705.00

58.03

5803.10

58.07

5807.90

59.03

5903.10

5903.20

5903.90

59.06

5906.10

5906.9

5906.91

5906.99

5909.00

5909.001

5909.009

61.03

6103.1

6103.11

6103.12

6103.19

6103.2

6103.21

6103.22

6103.23

6103.29

6103.3

6103.31

6103.32

6103.33

6103.39

6103.4

6103.41

6103.42

6103.43

6103.49

Carpets and other textile floor coverings, knotted, whether or not made up

– Of other textile materials

Carpets and other textile floor coverings, tufted, whether or not made up

– Of nylon or other polyamides

– Of other man-made textile materials

– Of other textile materials

Other carpets and other textile floor coverings, whether or not made up

Gauze, other than narrow fabrics of heading No 58.06

– Of cotton

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size,
not embroidered.

– Other

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading
No 59.02.

– With polyvinyl chloride

– With polyurethane

– Other

Rubberised textile fabrics, other than those of heading No 59.02.

– Adhesive tape of a width not exceeding 20 cm

– Other:

– – Knitted or crocheted

– – Other

Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other
materials.

– – – Fire hosepiping and tubing

– – – Other

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted.

– Suits:

– – Of wool or fine animal hair

– – Of synthetic fibres

– – Of other textile materials

– Ensembles:

– – Of wool or fine animal hair

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

– Jackets and blazers:

– – Of wool or fine animal hair

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

– Trousers, bib and brace overalls, breeches and shorts:

– – of wool or fine animal hair

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

L 26/98

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

63.01

6301.20

6301.30

6301.40

6301.90

63.02

6302.10

6302.2

6302.21

6302.22

6302.29

6302.3

6302.31

Blankets and travelling rugs.

– Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair

– Blankets (other than electric blankets) and travelling rugs, of cotton

– Blankets (other than electric blankets) and travelling rugs, of synthetic fibres

– Other blankets and travelling rugs

Bed linen, table linen, toilet linen and kitchen linen.

– Bed linen, knitted or crocheted

– Other bed linen, printed:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

– Other bed linen:

– – Of cotton

6302.319

– – – Other

6302.39

6302.40

6302.5

6302.51

6302.59

– – Of other textile materials

– Table linen, knitted or crocheted

– Other table linen:

– – Of cotton

– – Of other textile materials

28.1.2005

EN

Official Journal of the European Union

L 26/99

Duty rates will be reduced as follows:

ANNEX II

— on the date of entry into force of the Agreement, duty shall be reduced to 65 % of the basic duty

— on 1 January 2003, duty shall be reduced to 50 % of the basic duty

— on 1 January 2004, duty shall be reduced to 35 % of the basic duty

— on 1 January 2005, duty shall be reduced to 20 % of the basic duty

— on 1 January 2006, the remaining duties shall be abolished

HS 6+

Description

51.09

5109.10

5109.90

61.04

6104.3

6104.32

6104.33

6104.39

6104.4

6104.41

6104.42

6104.43

6104.44

6104.49

6104.5

6104.51

6104.52

6104.53

6104.59

6104.6

6104.62

6104.63

6104.69

61.05

6105.10

6105.20

6105.90

61.06

6106.10

6106.20

6106.90

61.07

6107.1

6107.11

6107.12

Yarn of wool or of fine animal hair, put up for retail sale

– Containing 85 % or more by weight of wool or of fine animal hair

– Other

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and
brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

– Jackets and blazers:

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

– Dresses:

– – Of wool or fine animal hair

– – Of cotton

– – Of synthetic fibres

– – Of artificial fibres

– – Of other textile materials

– Skirts and divided skirts:

– – Of wool or fine animal hair

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

– Trousers, bib and brace overalls, breeches and shorts:

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

Men's or boys' shirts, knitted or crocheted

– Of cotton

– Of man-made fibres

– Of other textile materials

Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted

– Of cotton

– Of man-made fibres

– Of other textile materials

Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar arti-
cles, knitted or crocheted

– Underpants and briefs:

– – Of cotton

– – Of man-made fibres

L 26/100

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

6107.19

6107.2

6107.21

6107.22

6107.29

6107.9

6107.91

6107.92

6107.99

61.08

6108.2

6108.21

6108.22

6108.29

6108.3

6108.31

6108.32

6108.39

6108.9

6108.91

6108.92

6108.99

61.09

6109.10

6109.90

61.10

6110.10

6110.20

6110.30

6110.90

62.03

6203.1

6203.11

6203.12

6203.129

6203.19

6203.192

6203.199

6203.2

6203.21

6203.22

– – Of other textile materials

– Nightshirts and pyjamas:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

– Other:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing
gowns and similar articles, knitted or crocheted

– Briefs and panties:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

– Nightdresses and pyjamas:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

– Other:

– – Of cotton

– – Of man-made fibres

– – Of other textile materials

T-shirts, singlets and other vests, knitted or crocheted.

– Of cotton

– Of other textile materials

Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted

– Of wool or fine animal hair

– Of cotton

– Of man-made fibres

– Of other textile materials

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts
(other than swimwear)

– Suits:

– – Of wool or fine animal hair

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other, of cotton

– – – Other

– Ensembles:

– – Of wool or fine animal hair

– – Of cotton

6203.229

– – – Other

28.1.2005

EN

Official Journal of the European Union

L 26/101

HS 6+

Description

6203.23

6203.239

6203.29

6203.299

6203.3

6203.32

6203.329

6203.33

6203.339

6203.39

6203.399

6203.4

6203.42

6203.429

6203.43

6203.439

6203.49

6203.499

62.04

6204.1

6204.12

6204.13

6204.19

6204.2

6204.22

6204.229

6204.23

6204.239

6204.29

6204.299

6204.3

6204.32

6204.329

6204.33

6204.339

6204.39

6204.399

6204.4

6204.42

6204.43

6204.44

6204.49

6204.5

6204.52

6204.53

6204.59

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

– Jackets and blazers

– – Of cotton

– – – Other

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

– Trousers, bib and brace overalls, breeches and shorts

– – Of cotton

– – – Other

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and
brace overalls, breeches and shorts (other than swimwear)

– Suits:

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

– Ensembles:

– – Of cotton

– – – Other

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

– Jackets and blazers:

– – Of cotton

– – – Other

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

– Dresses:

– – Of cotton

– – Of synthetic fibres

– – Of artificial fibres

– – Of other textile materials

– Skirts and divided skirts:

– – Of cotton

– – Of synthetic fibres

– – Of other textile materials

L 26/102

EN

Official Journal of the European Union

28.1.2005

HS 6+

Description

6204.6

6204.61

6204.62

6204.629

6204.63

6204.639

6204.69

6204.699

62.05

6205.10

6205.20

6205.30

6205.90

62.06

6206.30

6206.40

6206.90

6309.00

– Trousers, bib and brace overalls, breeches and shorts:

– – Of wool or fine animal hair

– – Of cotton

– – – Other

– – Of synthetic fibres

– – – Other

– – Of other textile materials

– – – Other

Men's or boys' shirts

– Of wool or fine animal hair

– Of cotton

– Of man-made fibres

– Of other textile materials

Women's or girls' blouses, shirts and shirt-blouses.

– Of cotton

– Of man-made fibres

– Of other textile materials

Worn clothing and other worn articles

28.1.2005

EN

Official Journal of the European Union

L 26/103

PROTOCOL 2

on steel products

Article 1

This Protocol shall apply to the products listed in Chapters 72
of the Common Customs Tariff. It shall also apply to other
finished steel products that may originate in future in Croatia
under the above chapter.

each Party addresses promptly any structural weaknesses of its
steel sector to ensure the global competitiveness of its industry.
Croatia shall therefore establish within two years the necessary
restructuring and conversion programme for its steel industry
to achieve viability of this sector under normal market condi-
tions. Upon request, the Community shall provide Croatia with
the appropriate technical advice to achieve this objective.

Article 2

Customs duties on imports applicable in the Community on
steel products originating in Croatia shall be abolished on the
date of entry into force of the Agreement.

Article 3

1.
Customs duties applicable in Croatia on imports of steel
products originating in the Community other than those listed
in Annex I shall be abolished at the entry into force of the
Agreement.

2.
Customs duties applicable in Croatia on imports of steel
products listed in Annex I, shall be progressively abolished in
accordance with the following timetable:

— on the date of entry into force of the Agreement, duty shall

be reduced to 65 % of the basic duty

— on 1 January 2003, duty shall be reduced to 50 % of the

basic duty

— on 1 January 2004, duty shall be reduced to 35 % of the

basic duty

— on 1 January 2005, duty shall be reduced to 20 % of the

basic duty

— on 1 January 2006, the remaining duties shall be abolished.

Article 4

1.
Quantitative restrictions on imports into the Community
of steel products originating in Croatia as well as measures
having equivalent effect shall be abolished on the date of entry
into force of the Agreement.

2.
Quantitative restrictions on imports into Croatia of steel
products originating in the Community, as well as measures
having equivalent effect, shall be abolished on the date of entry
into force of the Agreement.

Article 5

1.
In view of the disciplines stipulated by Article 70 of the
Agreement, the Parties recognise the need and urgency that

2.
Further to the disciplines stipulated by Article 70 of the
Agreement, any practices contrary to this Article shall be
assessed on the basis of specific criteria arising from the appli-
cation of the State aid disciplines of the Community, including
secondary legislation, and including any specific rules on State
aid control applicable to the steel sector after the expiry of the
ECSC Treaty.

For

applying

the purposes of

3.
the provisions of
paragraph 1(iii) of Article 70 of the Agreement with regard to
steel products, the Community recognises that during five years
after the entry into force of the Agreement Croatia may excep-
tionally grant State aid for restructuring purposes provided
that:

— it leads to the viability of the benefiting firms under normal
market conditions at the end of the restructuring period,
and

— the amount and intensity of such aid are strictly limited to
what is absolutely necessary in order to restore such viabi-
lity and are progressively reduced, and

— the restructuring programme is linked to a global rationali-

sation and reduction of capacity in Croatia.

4.
Each Party shall ensure full transparency with respect to
the implementation of the necessary restructuring and conver-
sion programme by a full and continuous exchange of informa-
tion to the other Party, including details on the restructuring
plan as well as amount, intensity and purpose for any State aid
granted on the basis of paragraphs 2 and 3 of this Article.

5.
The Stabilisation and Association Council shall monitor
the implementation of the requirements set out in paragraphs 1
to 4 above.

6.
If one of the Parties considers that a particular practice of
the other Party is incompatible with the terms of this article,
and if that practice causes or threatens to cause prejudice to
the interests of the first Party or material injury to its domestic
industry, this Party may take appropriate measures after consul-
tation within the contact group referred to in Article 7 or after
thirty working days following referral for such consultation.

L 26/104

EN

Official Journal of the European Union

28.1.2005

Article 6

Article 7

The provisions of Articles 19, 20 and 21 of the Agreement
shall apply to trade between the Parties in steel products.

following and
The Parties agree that
this Protocol, a
reviewing the proper
Contact Group shall be created in accordance with Article 115
of the Agreement.

for
implementation of

the purpose of

28.1.2005

EN

Official Journal of the European Union

L 26/105

HS 6+

Description

ANNEX I

72.13

7213.10

7213.101

7213.109

7213.9

7213.91

7213.912

72.14

Bars and rods, hot-rolled, in irregularly wound coils, or iron or non-alloy steel

– Containing indentations, ribs, grooves or other deformations produced during the rolling process

– – – Of a diameter measuring 8 mm and more, but not exceeding 14 mm

– – – Other

– Other:

– – Of circular cross-section measuring less than 14 mm in diameter

– – – Other, of a diameter measuring 8 mm and more

Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-
drawn or hot-extruded, but including those twisted after rolling

7214.20

– Containing indentations, ribs, grooves or other deformations produced during the rolling process

7214.201

7214.9

7214.99

7214.991

72.17

7217.10

7217.109

or twisted after rolling

– – – Of a diameter measuring 8 mm and more, but not exceeding 25 mm

– Other

– – Other

– – – Of circular cross-section with a diameter measuring 8 mm and more, but not exceeding 25

mm

Wire of iron or non-alloy steel

– Not plated or coated, whether or not polished

– – – Other

L 26/106

EN

Official Journal of the European Union

28.1.2005

on trade between the Community and Croatia in processed agricultural products

PROTOCOL 3

Article 1

Article 2

1.
The Community and Croatia apply to processed agri-
listed in Annex I and Annex II
cultural products the duties,
respectively in accordance with the conditions mentioned
therein, whether limited by quota or not.

2.

The Stabilisation and Association Council shall decide on:

— extensions of the list of processed agricultural products

under this Protocol,

— amendments to the duties referred to in Annexes I and II,

— increases in or the abolition of tariff quotas.

The duties applied pursuant to Article 1 may be reduced by
decision of the Stabilisation and Association Council:

— when in trade between the Community and Croatia the

duties applied to the basic products are reduced, or

— in response to reductions resulting from mutual concessions

relating to processed agricultural products.

Article 3

3.
The Stabilisation and Association Council may replace the
duties established by this Protocol by a regime established on
the basis of the respective market prices of the Community and
Croatia of agricultural products actually used in the manufac-
ture of processed agricultural products subject to this Protocol.

The Community and Croatia shall
inform each other of the
administrative arrangements adopted for the products covered
by this Protocol. These arrangements should ensure equal treat-
ment for all interested parties and should be as simple and flex-
ible as possible.

28.1.2005

EN

Official Journal of the European Union

L 26/107

ANNEX I

DUTIES APPLICABLE UPON IMPORTS INTO THE COMMUNITY OF GOODS ORIGINATING IN CROATIA

Duties are set to zero for imports into the Community of processed agricultural products originating in Croatia as listed
hereafter.

CN Code

(1)

0403

Description

(2)

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

0403 10

– Yoghurt:

0403 10 51 to
0403 10 99

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

0403 90

– Other:

0403 90 71 to
0403 90 99

0405

0405 20

– – Flavoured or containing added fruit, nuts or cocoa

Butter and other fats and oils derived from milk; dairy spreads:

– Dairy spreads:

0405 20 10

– – Of a fat content, by weight, of 39 % or more but less than 60 %

0405 20 30

– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %

0509 00

Natural sponges of animal origin:

0509 00 90

– Other

0710

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

0710 40 00

– Sweet corn

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable in that state for immediate consumption:

0711 90

– Other vegetables; mixtures of vegetables:

– – Vegetables

0711 90 30

– – – Sweet corn

1302

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

– Vegetable saps and extracts:

1302 12 00

– – Of liquorice

1302 13 00

– – Of hops

1302 20

– Pectic substances, pectinates and pectates:

1302 20 10

– – Dry

1302 20 90

– – Other

1505

Wool grease and fatty substances derived therefrom (including lanolin):

1505 10 00

– Wool grease, crude

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10

– – Hydrogenated castor oil, so called “opal-wax”

L 26/108

EN

Official Journal of the European Union

28.1.2005

CN Code

(1)

1517

Description

(2)

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

1517 10

– Margarine, excluding liquid margarine:

1517 10 10

– – Containing more than 10 % but not more than 15 % by weight of milk fats

1517 90

– Other:

1517 90 10

– – Containing more than 10 % but not more than 15 % by weight of milk fats

– – Other:

1517 90 93

– – – Edible mixtures or preparations of a kind used as mould release preparations

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding
those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or
of fractions of different fats or oils of this chapter, not elsewhere specified or included:

1518 00 10

– Linoxyn

– Other:

1518 00 91

– – Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphur-
ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modi-
fied, excluding those of heading No1516

– – Other:

1518 00 95

– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and

their fractions

1518 00 99

– – – Other

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether
or not refined or coloured:

1521 90

– Other:

– – Beeswax and other insect waxes, whether or not refined or coloured

1521 90 99

– – – Other

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

1522 00 10

– Degras

1702

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

1702 50 00

– Chemically pure fructose

1702 90

– Other, including invert sugar:

1702 90 10

– – Chemically pure maltose

28.1.2005

EN

Official Journal of the European Union

L 26/109

CN Code

(1)

1704

1803

Description

(2)

Sugar confectionery (including white chocolate), not containing cocoa

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1806

1901

1902

Chocolate and other food preparations containing cocoa

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

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

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– – Containing eggs

1902 19

1902 20

– – Other

– Stuffed pasta whether or not cooked or otherwise prepared:

– – Other:

1902 20 91

– – – Cooked

1902 20 99

– – – Other

1902 30

1902 40

1903 00 00

1904

1905

2001

– Other pasta

– Couscous

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

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

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

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

2001 90

– Other:

2001 90 30

– – Sweet corn (Zea mays var. saccharata)

2001 90 40

– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of

starch

2001 90 60

– – Palm hearts

L 26/110

EN

Official Journal of the European Union

28.1.2005

CN Code

(1)

Description

(2)

2004

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

2004 10

– Potatoes:

– – Other:

2004 10 91

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

2004 90

– Other vegetables and mixtures of vegetables:

2004 90 10

– – Sweet corn(Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading No 2006:

2005 20

– Potatoes:

2005 20 10

– – In the form of flour, meal or flakes

2005 80 00

– Sweet corn(Zea mays var. saccharata)

2008

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

– Nuts, ground-nuts and other seeds, whether or not mixed together:

2008 11

– – Ground-nuts:

2008 11 10

– – – Peanut butter

– Other, including mixtures other than those of subheading 2008 19:

2008 91 00

– – Palm hearts

2008 99

– – Other:

– – – – Not containing added spirit:

– – – – – Not containing added sugar:

2008 99 85

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

2008 99 91

– – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by

weight of starch

2101

2102

2102 10

2102 20

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

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

– Active yeasts

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

– – Inactive yeasts:

2102 20 11

– – – In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1

kg.

2102 20 19

– – – Other

2102 30 00

– Prepared baking powders

28.1.2005

EN

Official Journal of the European Union

L 26/111

CN Code

(1)

Description

(2)

2103

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

2103 10 00

– Soya sauce

2103 20 00

– Tomato ketchup and other tomato sauces

2103 30

– Mustard flour and meal and prepared mustard:

2103 30 90

– – Prepared mustard

2103 90

– – Other:

2103 90 90

– – Other

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2105 00

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

2106

Food preparations not elsewhere specified or included:

2106 10

– Protein concentrates and textured protein substances

2106 90

– Other:

2106 90 10

– – Cheese fondues

2106 90 20

– – Compound alcoholic preparations, other than those based on odoriferous substances, of a

kind used for the manufacture of beverages

– – Other:

2106 90 92

– – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight,

less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch

2106 90 98

– – – Other

2202

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

2203 00

Beer made from malt

2205

2207

2208

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

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

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

2208 40

– Rum and taffia

2208 90

– Other:

2208 90 91
2208 90 99

– – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume

L 26/112

EN

Official Journal of the European Union

28.1.2005

CN Code

(1)

2402

2403

Description

(2)

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

Other manufactured tobacco and manufactured tobacco substitues; “homogenized”or “reconstitu-
ted”tobacco; tobacco extracts and essences

2905

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

– Other polyhydric alcohols:

2905 43 00

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

2905 45 00

– – Glycerol

3301

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

3301 90

– Other:

3301 90 21

– – – Of liquorice and hops

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of
one or more of these substances, of a kind used as a raw materials in industry; other preparations
based on odoriferous substances, of a kind used for the manufacture of beverages:

3302 10

– Of a kind used in the food or drink industries

– – Of the type used in the drink industries:

– – – Preparations containing all flavouring agents characterising a beverage:

3302 10 10

– – – – Of an actual alcoholic strength by volume exceeding 0,5 %

– – – – Other:

3302 10 21

– – – – – Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight,

less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

3302 10 29

– – – – – Other

3501

Casein, caseinates and other casein derivates; casein glues:

3501 10

– Casein:

3501 10 50

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

3501 10 90

– – Other

3501 90

– Other:

3501 90 90

– – Other

28.1.2005

EN

Official Journal of the European Union

L 26/113

CN Code

(1)

Description

(2)

3505

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

3505 10

– Dextrins and other modified starches:

3505 10 10

– – Dextrins

– – Other modified starches:

3505 10 90

– – – Other

3505 20

3809

3809 10

3823

3823 11 00

3823 12 00

3823 13 00

3823 19

– Glues

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

– With a basis of amylaceous substances

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

– Industrial monocarboxylic fatty acids, acid oils from refining

– – Stearic acid

– – Oleic acid

– – Tall oil fatty acids

– – Other

3823 70 00

– Industrial fatty alcohols

3824

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

3824 60

– Sorbitol other than that of subheading 2905 44

L 26/114

EN

Official Journal of the European Union

28.1.2005

ANNEX II

LIST 1: GOODS ORIGINATING IN THE COMMUNITY FOR WHICH CROATIA WILL ELIMINATE DUTIES

(immediately or gradually)

CN Code

(1)

Description

(2)

0501 00 00

Human hair, unworked, whether or not washed or scoured;
waste of human hair

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other
brush making hair; waste of such bristles or hair

0503 00 00

Horsehair and horsehair waste, whether or not put up as a
layer with or without supporting material

0505

0506

0507

Skins and other parts of birds, with their feathers or down,
feathers and parts of feathers (whether or not with trimmed
edges) and down, not further worked than cleaned, disin-
fected or treated for preservation; powder and waste of
feathers or parts of feathers

Bones and horn-cores, unworked, defatted, simply prepared
(but not cut to shape), treated with acid or degelatinised;
powder and waste of these products

Ivory, tortoise-shell, whalebone and whalebone hair, horns,
antlers, hooves, nails, claws and beaks, unworked or simply
prepared but not cut to shape; powder and waste of these
products

0508 00 00

Coral and similar materials, unworked or simply prepared
but not otherwise worked; shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or simply prepared
but not cut to shape, powder and waste thereof

0509 00

Natural sponges of animal origin

0510 00 00

Ambergris, castoreum, civet and musk; cantharides; bile,
whether or not dried; glands and other animal products used
in the preparation of pharmaceutical products, fresh chilled,
frozen or otherwise provisionally preserved

0710

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

0710 40 00

– Sweet corn

0711

Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preserva-
tive solutions), but unsuitable in that state for immediate
consumption:

0711 90

– Other vegetables; mixtures of vegetables:

– – Vegetables

0711 90 30

– – – Sweet corn

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(4)

(5)

(6)

(7)

(8)

(3)

0

0

0

0

0

0

0

0

0

0

0

28.1.2005

EN

Official Journal of the European Union

L 26/115

CN Code

(1)

0903 00 00

Maté

Description

(2)

1212

Locust beans, seaweeds and other algae, sugar beet and sugar
cane, fresh, chilled, frozen or dried, whether or not ground;
fruit
stones and kernels and other vegetable products
(including unroasted chicory roots of the variety Cichorium
intybus sativum) of a kind used primarily for human consump-
tion, not elsewhere specified or included:

1212 20 00

– Seaweeds and other algae

1302

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

– Vegetable saps and extracts:

1302 12 00

– – Of liquorice

1302 13 00

– – Of hops

1302 14 00

– – Of pyrethrum or of the roots of plants containing rote-

none

1302 19

– – Other:

1302 19 30

– – – Intermixtures of vegetable extracts, for the manufacture

of beverages or of food preparations

– – – Other:

1302 19 91

– – – – Medicinal

1302 20

– Pectic substances, pectinates and pectate

– Mucilages and thickeners, whether or not modified,

derived from vegetable products:

1302 31 00

– – Agar-agar

1302 32

– – Mucilages and thickeners, whether or not modified,
locust bean seeds or sugar

derived from locust beans,
seeds:

1302 32 10

– – – Of locust beans or locust bean seeds

1401

1402

1403

1404

1505

Vegetable materials of a kind used primarily for plaiting (for
raffia,
rushes, osier,
rattans,
example, bamboos,
cleaned, bleached or dyed cereal straw, and lime bark)

reeds,

Vegetable materials of a kind used primarily as stuffing or as
padding (for example, kapok, vegetable hair and eel-grass),
whether or not put up as a layer with or without supporting
material

Vegetable materials of a kind used primarily in brooms or in
brushes (for example, broomcorn piassava, couch-grass and
istle), whether or not in hanks or bundles

Vegetable products not elsewhere specified or included

grease

Wool
(including lanolin)

and fatty

substances derived therefrom

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(4)

(5)

(6)

(7)

(8)

(3)

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

L 26/116

EN

Official Journal of the European Union

28.1.2005

CN Code

(1)

Description

(2)

1506 00 00

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

1515

Other fixed vegetable fats and oils (including jojoba oil) and
their fractions, whether or not refined, but not chemically
modified:

1515 60 00

– Jojoba oil and its fractions

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10

– – Hydrogenated castor oil, so called “opal-wax”

1518 00

Animal or vegetable fats and oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised by
heat in vacuum or in inert gas or otherwise chemically modi-
fied, excluding those of heading No 1516; inedible mixtures
or preparations of animal or vegetable fats or oils or of frac-
tions of different fats or oils of this chapter, not elsewhere
specified or included:

1518 00 10

– Linoxyn

– Fixed vegetable oils, fluid, mixed, for technical or industrial
uses other than the manufacture of foodstuffs for human
consumption

1518 00 91 to
1518 00 99

– Other

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

1522 00

Vegetable waxes (other than triglycerides), beeswax, other
insect waxes and spermaceti, whether or not refined or
coloured

Degras;
substances or animal or vegetable waxes:

residues

resulting from the treatment of

fatty

1522 00 10

– Degras

1702

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

in solid form;

sugar

1702 50 00

– Chemically pure fructose

1702 90

– Other, including invert sugar:

1702 90 10

– – Chemically pure maltose

1704

confectionery

Sugar
containing cocoa:

(including white

chocolate), not

1704 10

– Chewing gum, whether or not sugar-coated

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(4)

(5)

(6)

(7)

(8)

(3)

0

0

0

0

0

0

0

0

0

0

0

28.1.2005

EN

Official Journal of the European Union

L 26/117

CN Code

(1)

Description

(2)

1803

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweet-
ening matter

1901

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

1901 10 00

– Preparations for infant use, put up for retail sale

1901 20 00

– Mixes and doughs for the preparation of bakers' wares of

heading No 1905

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(3)

(4)

(5)

(6)

(7)

(8)

0

0

0

0

0

1901 90

– Other

80

60

40

30

15

0

1902

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

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– – Containing eggs

1902 19

– – Other

1902 20

– Stuffed pasta whether or not cooked or otherwise

prepared:

– – Other:

1902 20 91

– – – Cooked

1902 20 99

– – – Other

1902 30

– Other pasta

1902 40

– Couscous

1903 00 00

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

1904

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

60

60

60

60

60

60

40

40

40

40

40

40

30

30

30

30

30

30

0

0

0

0

0

0

80

80

80

80

80

80

0

0

L 26/118

EN

Official Journal of the European Union

28.1.2005

CN Code

(1)

2001

Description

(2)

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(3)

(4)

(5)

(6)

(7)

(8)

Vegetables,
prepared or preserved by vinegar or acetic acid:

fruits, nuts and other edible parts of plants,

2001 90

– Other:

2001 90 30

– – Sweet corn (Zea mays var. saccharata)

2001 90 40

– – Yams, sweet potatoes and similar edible parts of plants

containing 5 % or more by weight of starch

2001 90 60

– – Palm hearts

2004

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

2004 10

– Potatoes:

– – Other:

2004 10 91

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

2004 90

– Other vegetables and mixtures of vegetables:

2004 90 10

– – Sweet corn(Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
heading No 2006:

2005 20

– Potatoes:

2005 20 10

– – In the form of flour, meal or flakes

2005 80 00

– Sweet corn(Zea mays var. saccharata)

2008

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

– Nuts, ground-nuts and other seeds, whether or not mixed

together:

2008 11

– – Ground-nuts:

2008 11 10

– – – Peanut butter

– Other, including mixtures other than those of subheading

2008 19:

2008 91 00

– – Palm hearts

2008 99

– – Other:

– – – Not containing added spirit:

– – – – Not containing added sugar:

2008 99 85

– – – – – Maize (corn), other than sweet corn (Zea mays var.

saccharata)

2008 99 91

– – – – – Yams, sweet potatoes and similar edible parts of
plants, containing 5 % or more by weight of starch

2101

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

0

0

0

0

0

0

0

0

0

0

0

0

28.1.2005

EN

Official Journal of the European Union

L 26/119

CN Code

(1)

2102

Description

(2)

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

2103

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

2103 10 00

– Soya sauce

2103 20 00

– Tomato ketchup and other tomato sauces

2103 30

– Mustard flour and meal and prepared mustard

2103 90

– – Other:

2103 90 10

– – Mango chutney, liquid

2103 90 30

– – Aromatic bitters of an alcoholic strength by volume of
44,2 to 49,2 % vol containing from 1,5 to 6 % by
weight of gentian, spices and various ingredients and
from 4 to 10 % of sugar, in containers holding 0,5 litre
or less

2103 90 90

– – Other

2104

Soups and broths and preparations therefor; homogenised
composite food preparations

2106

Food preparations not elsewhere specified or included:

2106 10

– Protein concentrates and textured protein substances

2106 90

– Other:

2106 90 10

– – Cheese fondues

2106 90 20

– – Compound alcoholic preparations, other

than those
based on odoriferous substances, of a kind used for the
manufacture of beverages

– – Other:

2106 90 92

– – – Containing no milk fats, sucrose, isoglucose, glucose or
starch or containing, by weight, less than 1,5 % milk
fat, 5 % sucrose or isoglucose, 5 % glucose or starch

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(4)

60

(5)

40

(6)

30

(7)

15

(8)

0

60

40

30

15

60

60

40

40

30

30

15

15

0

0

0

(3)

80

0

0

0

0

80

80

80

0

0

0

0

2106 90 98

– – – Other

80

60

40

30

15

0

2201

including natural or artificial mineral waters and
Waters,
aerated waters, not containing added sugar or other sweet-
ening matter nor flavoured; ice and snow:

2201 90 00

– Other

2203 00

Beer made from malt

2207

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

0

80

80

65

65

50

50

0

0

L 26/120

EN

Official Journal of the European Union

28.1.2005

Description

(2)

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(3)

(4)

(5)

(6)

(7)

(8)

CN Code

(1)

2208

2208 20

2208 30

2208 40

2208 50

2208 60

2208 70

2208 90

2208 90 11 to
2208 90 19

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

– Spirits obtained by distilling grape wine or grape marc

– Whiskies

– Rum and taffia

– Gin and Geneva

– Vodka

– Liqueurs and cordials

– Other:

– – Arrack

– – Pear or cherry spirit (excluding liqueurs) excluding plum-

brandy (Slivovitz), in containers holding:

ex 2208 90 33

– – – 2 litres or less:

ex 2208 90 38

– – – More than 2 litres:

2208 90 41 to
2208 90 78

2208 90 91 to
2208 90 99

– – Other spirits and other spirituous beverages

– – Undenatured ethyl alcohol of an alcoholic strength by

volume of less than 80 % volume

2402

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

tobacco or

2402 10 00

– Cigars, cheroots and cigarillos, containing tobacco

2403

Other manufactured tobacco and manufactured tobacco
substitutes;
tobacco;
tobacco extracts and essences:

“homogenised”

“reconstituted”

or

– Other:

2403 91 00

– – “Homogenized” or “reconstituted” tobacco

2403 99

– – Other

2905

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

– Other polyhydric alcohols:

2905 43 00

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

2905 45 00

– – Glycerol

3301

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

3301 90

– Other:

– – Extracted oleoresins:

3301 90 21

– – – Of liquorice and hops

3301 90 30

– – – Other

65

50

65

65

65

65

65

65

65

65

65

50

0

50

50

50

50

50

50

50

50

50

0

0

0

0

0

0

0

0

0

0

80

80

80

80

80

80

80

80

80

80

80

0

0

0

0

0

0

0

0

28.1.2005

EN

Official Journal of the European Union

L 26/121

CN Code

(1)

3302

3302 10

Description

(2)

Rate of duty (% of MFN)

2002

2003

2004

2005

2006

2007

(3)

(4)

(5)

(6)

(7)

(8)

Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these
substances, of a kind used as a raw materials in industry;
other preparations based on odoriferous substances, of a
kind used for the manufacture of beverages:
– Of a kind used in the food or drink industries
– – Of the type used in the drink industries:
– – – Preparations containing all flavouring agents character-

ising a beverage:

3302 10 10

– – – – Of an actual alcoholic strength by volume exceeding

3302 10 21

0,5 %
– – – – Other:
– – – – – Containing

no milkfats,

isoglucose,
glucose, or starch or containing, by weight,
less
than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 %
glucose or starch

sucrose,

3302 10 29

– – – – – Other

3501
3501 10
3501 90
3501 90 90

3505

3505 10
3505 10 10

3505 10 90
3505 20

3809

3809 10

3823

3823 11 00
3823 12 00
3823 13 00
3823 19
3823 70 00

3824

3824 60

Casein, caseinates and other casein derivates; casein glues:
– Casein
– Other:
– – Other

Dextrins and other modified starches (for example, pregelati-
nized or esterified starches); glues based on starches, or on
dextrins or other modified starches:
– Dextrins and other modified starches:
– – Dextrins
– – Other modified starches:
– – – Other
– Glues

Finishing agents, dye carriers to accelerate the dyeing or
fixing of dyestuffs and other products and preparations (for
example, dressings and mordants), of a kind used in the
textile, paper, leather or like industries, not elsewhere speci-
fied or included:
– With a basis of amylaceous substances

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

from

refining

– – Stearic acid
– – Oleic acid
– – Tall oil fatty acids
– – Other
– Industrial fatty alcohols

Prepared binders for foundry moulds or cores; chemical
products and preparations of the chemical or allied industries
(including those consisting of mixtures of natural products),
not elsewhere specified or included; residual products of the
chemical or allied industries, not elsewhere specified or
included:
– Sorbitol other than that of subheading 2905 44

0

0

0

0

0

0

0
0

0

0
0
0
0
0

0

L 26/122

EN

Official Journal of the European Union

28.1.2005

List 2: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The
volume of these quotas will be increased annually in the years 2003, 2004, 2005 and 2006 by 10 % of the volume for
2002. The applicable duty for quantities exceeding these volumes will be reduced in the years 2002, 2003, 2004, 2005
and 2006 to 90 %, 80 %, 70 %, 60 % and 50 % of the MFN duty rate.

CN Code

(1)

0403

0403 10
0403 10 51 to
0403 10 99
0403 90
0403 90 71 to
0403 90 99

0405
0405 20
0405 20 10
0405 20 30

1517

1517 10
1517 10 10

1517 90
1517 90 10

1517 90 93

2201

2201 10

2205

2208

ex 2208 90 33
ex 2208 90 38

2402
2402 20
2402 90 00

2403

2403 10

Quota for 2002

(3)

1 600 tonnes

40 tonnes

500 tonnes

Description

(2)

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

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

Butter and other fats and oils derived from milk; dairy spreads:
– Dairy spreads:
– – Of a fat content, by weight, of 39 % or more but less than 60 %
– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %

Margarine; edible mixtures or preparations of animal or vegetable fats or
oils or of fractions of different fats or oils of this chapter, other than edible
fats or oils or their fractions of heading No 1516:
– Margarine, excluding liquid margarine:
– – Containing more than 10 % but not more than 15 % by weight of milk

fats
– Other:
– – Containing more than 10 % but not more than 15 % by weight of milk

fats
– – Other
– – – Edible mixtures or preparations of a kind used as mould release

preparations

Waters, including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured; ice and
snow:
– Mineral waters and aerated waters

3 500 tonnes

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

Undenatured ethyl alcohol of an alcoholic strength by volume of less than
80 % vol; spirits, liqueurs and other spirituous beverages:
– – – – plum-brandy (Slivovitz)

Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes:
– Cigarettes containing tobacco
– Other

Other manufactured tobacco and manufactured tobacco substitutes; “homo-
genised” or “reconstituted” tobacco; tobacco extracts and essences:
– Smoking tobacco, whether or not containing tobacco substitutes in any

proportion

300 hl

50 hl

25 tonnes

30 tonnes

28.1.2005

EN

Official Journal of the European Union

L 26/123

List 3: Quotas and duties applicable upon import into Croatia of goods originating in the Community

Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will
be increased annually in the years 2003, 2004, 2005 and 2006 by 10 % of the volume for 2002. The applicable duty
for quantities exceeding these volumes will be reduced in the years 2002, 2003, 2004, 2005 and 2006 to 90 %, 80 %,
65 %, 55 % and 40 % of the MFN duty rate.

CN Code

Description

(1)

1704

1704 90

1806

1905

2105 00

2202

(2)

(including white

chocolate), not

confectionery

Sugar
containing cocoa:
– Other

Chocolate and other food preparations containing cocoa

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

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

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

Quota for
2002
(tonnes)

(3)

500

1 400

1 600

700

9 000

2002

(4)

50

45

45

45

50

Applicable duty within quota
(% of MFN)

2003

(5)

0

22,5

22,5

22,5

25

2004

(6)

0

0

0

0

0

L 26/124

EN

Official Journal of the European Union

28.1.2005

concerning the definition of the concept of originating products and methods of administrative
cooperation

PROTOCOL 4

TABLE OF CONTENTS

TITLE I — GENERAL PROVISIONS

— Article 1:

Definitions

TITLE II — DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

— Article 2:

General requirements

— Article 3:

Bilateral cumulation in the Community

— Article 4:

Bilateral cumulation in Croatia

— Article 5:

Wholly obtained products

— Article 6:

Sufficiently worked or processed products

— Article 7:

Insufficient working or processing operations

— Article 8:

Unit of qualification

— Article 9:

Accessories, spare parts and tools

— Article 10:

Sets

— Article 11:

Neutral elements

TITLE III — TERRITORIAL REQUIREMENTS

— Article 12:

Principle of territoriality

— Article 13:

Direct transport

— Article 14:

Exhibitions

TITLE IV — DRAWBACK OR EXEMPTION

— Article 15:

Prohibition of drawback of, or exemption from, customs duties

TITLE V — PROOF OF ORIGIN

— Article 16:

General requirements

— Article 17:

Procedure for the issue of a movement certificate EUR.1

— Article 18:

Movement certificates EUR.1 issued retrospectively

— Article 19:

Issue of a duplicate movement certificate EUR.1

— Article 20:

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

— Article 21:

Conditions for making out an invoice declaration

— Article 22:

Approved exporter

— Article 23:

Validity of proof of origin

— Article 24:

Submission of proof of origin

— Article 25:

Importation by instalments

— Article 26:

Exemptions from proof of origin

— Article 27:

Supporting documents

— Article 28:

Preservation of proof of origin and supporting documents

— Article 29:

Discrepancies and formal errors

— Article 30:

Amounts expressed in euro

TITLE VI — ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

— Article 31:

Mutual assistance

— Article 32:

Verification of proofs of origin

— Article 33:

Dispute settlement

— Article 34:

Penalties

— Article 35:

Free zones

TITLE VII — CEUTA AND MELILLA

— Article 36:

Application of the Protocol

— Article 37:

Special conditions

TITLE VIII — FINAL PROVISIONS

— Article 38:

Amendments to the Protocol

28.1.2005

EN

Official Journal of the European Union

L 26/125

TITLE I

shipment from the exporter to the consignee or, in the
absence of such a document, by a single invoice;

GENERAL PROVISIONS

(m) “territories” includes territorial waters.

Article 1

Definitions

TITLE II

DEFINITION OF

THE

CONCEPT OF

“ORIGINATING

For the purposes of this Protocol:

(a) “manufacture” means any kind of working or processing

including assembly or specific operations;

(b) “material” means any ingredient, raw material, component

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

(c) “product” means the product being manufactured, even if
it is intended for later use in another manufacturing opera-
tion;

(d) “goods” means both materials and products;

(e) “customs value” means the value as determined in accord-
ance with the 1994 Agreement on implementation of
Article VII of the General Agreement on Tariffs and Trade
(WTO Agreement on customs valuation);

(f) “ex-works price” means the price paid for the product ex
works to the manufacturer
in
Croatia in whose undertaking the last working or proces-
sing 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;

in the Community or

(g) “value of materials” means the customs value at the time
of importation of the non-originating materials used, or, if
this is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the Com-
munity or in Croatia;

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

(i) “added value” shall be taken to be the ex-works price
minus the customs value of each of the materials incorpo-
rated which originate in the other Contracting Party or,
where the customs value is not known or cannot be ascer-
tained, the first ascertainable price for the materials in the
Community or Croatia;

(j) “chapters” and “headings” mean the chapters and the head-
ings (four-digit codes) used in the nomenclature which
makes up the Harmonised Commodity Description and
Coding System, referred to in this Protocol as “the Harmo-
nised System” or “HS”;

PRODUCTS”

Article 2

General requirements

For the purpose of implementing this Agreement, the
1.
following products shall be considered as originating in the
Community:

(a) products wholly obtained in the Community within the

meaning of Article 5 of this Protocol;

(b) products obtained in the Community incorporating mate-
rials 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 of this Protocol;

For the purpose of implementing this Agreement, the
shall be considered as originating in

2.
following products
Croatia:

(a) products wholly obtained in Croatia within the meaning of

Article 5 of this Protocol;

(b) products obtained in Croatia incorporating materials which
have not been wholly obtained there, provided that such
materials have undergone sufficient working or processing
in Croatia within the meaning of Article 6 of this Protocol.

Article 3

Bilateral cumulation in the Community

Materials originating in Croatia shall be considered as materials
originating in the Community when incorporated into a
It shall not be necessary that such
product obtained there.
materials have undergone sufficient working or processing,
provided they have undergone working or processing going
beyond the operations referred to in Article 7(1).

Article 4

Bilateral cumulation in Croatia

(k) “classified” refers to the classification of a product or mate-

rial under a particular heading;

(l) “consignment” means products which are either

sent
simultaneously from one exporter to one consignee or
covered by a single transport document covering their

Materials originating in the Community shall be considered as
materials originating in Croatia when incorporated into a
It shall not be necessary that such
product obtained there.
materials have undergone sufficient working or processing,
provided they have undergone working or processing going
beyond the operations referred to in Article 7(1).

L 26/126

EN

Official Journal of the European Union

28.1.2005

Article 5

and

Wholly obtained products

(e) of which at least 75 per cent of the crew are nationals of

Member States or Croatia.

The following shall be considered as wholly obtained in

1.
the Community or in Croatia:

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

seabed;

Article 6

Sufficiently worked or processed products

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the
sea outside the territorial waters of the Community or
Croatia by their vessels;

(g) products made aboard their factory ships exclusively from

products referred to in subparagraph (f);

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

(i) waste and scrap resulting from manufacturing operations

conducted there;

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

(k) goods produced there exclusively from the products speci-

fied in subparagraphs (a) to (j).

The terms “their vessels” and “their factory ships” in
2.
paragraph 1(f) and (g) shall apply only to vessels and factory
ships:

(a) which are registered or recorded in a Member State or in

Croatia;

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

(c) which are owned to an extent of at least 50 per cent by
nationals of Member States or of Croatia, or by a company
with its head office in one of these States, of which the
manager or managers, Chairman of the Board of Directors
or the Supervisory Board, and the majority of the members
of such boards are nationals of Member States or of Croatia
and of which, in addition, in the case of partnerships or
limited companies, at least half the capital belongs to those
States or to public bodies or nationals of the said States;

1.
For the purposes of Article 2, products which are not
wholly obtained are considered to be sufficiently worked or
processed when the conditions set out in the list in Annex II
are fulfilled.

The conditions referred to above indicate,
for all products
covered by this Agreement, the working or processing which
must be carried out on non-originating materials used in manu-
facturing and apply only in relation to such materials. Accord-
ingly, it follows that if a product, which has acquired origin-
ating status by fulfilling the conditions set out in the list is used
in the manufacture of another product, the conditions applic-
able to the product in which it is incorporated do not apply to
it, and no account shall be taken of the non-originating mate-
rials which may have been used in its manufacture.

2.
Notwithstanding paragraph 1, non-originating materials
which, according to the conditions set out in the list, should
not be used in the manufacture of a product may nevertheless
be used, provided that:

(a) their total value does not exceed 10 per cent of

the

ex-works price of the product;

(b) any of the percentages given in the list for the maximum
exceeded

value of non-originating materials
through the application of this paragraph.

are not

This paragraph shall not apply to products falling within Chap-
ters 50 to 63 of the Harmonised System.

Paragraphs 1 and 2 shall apply except as provided in

3.
Article 7.

Article 7

Insufficient working or processing operations

1. Without prejudice to paragraph 2, the following opera-
tions shall be considered as insufficient working or processing
to confer the status of originating products, whether or not the
requirements of Article 6 are satisfied:

(d) of which the master and officers are nationals of Member

(a) preserving operations to ensure that the products remain

States or Croatia;

in good condition during transport and storage;

28.1.2005

EN

Official Journal of the European Union

L 26/127

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or

other coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

nised System, each product must be taken individually
when applying the provisions of this Protocol.

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

included with the product

(f) husking, partial or total bleaching, polishing, and glazing

of cereals and rice;

Article 9

(g) operations to colour sugar or form sugar lumps;

Accessories, spare parts and tools

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching;

(including the making-up of sets of articles);

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

(l) affixing or printing marks,

labels,

logos and other like

distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different

kinds,

(n) simple assembly of parts of articles

to constitute a

complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in sub-

paragraphs (a) to (n);

(p) slaughter of animals.

2.
All operations carried out either in the Community or in
Croatia 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

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

Accordingly, it follows that:

(a) when a product composed of a group or assembly of arti-
cles is classified under the terms of the Harmonised System
in a single heading, the whole constitutes the unit of quali-
fication;

(b) when a consignment consists of a number of

identical
products classified under the same heading of the Harmo-

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 Harmonised System,
shall be regarded as originating when all component products
are originating. Nevertheless, when a set is composed of origin-
ating and non-originating products, the set as a whole shall be
regarded as originating, provided that the value of the non-ori-
ginating products does not exceed 15 per cent of the ex-works
price of the set.

Article 11

Neutral elements

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

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to

enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.
The conditions for acquiring originating status set out in
Title II must continue to be fulfilled at all times in the Com-
munity or in Croatia.

L 26/128

EN

Official Journal of the European Union

28.1.2005

2.
If originating goods exported from the Community or
from Croatia to another country are returned, they must be
considered as non-originating, unless it can be demonstrated to
the satisfaction of the customs authorities that:

8.
Any working or processing of the kind covered by the
provisions of this Article and done outside the Community or
Croatia shall be done under the outward processing arrange-
ments, or similar arrangements.

(a) the returning goods are the same as those that were

exported;

and

(b) they have not undergone any operation beyond that neces-
sary to preserve them in good condition while in that
country or while being exported.

The acquisition of originating status in accordance with
3.
the conditions set out
in Title II shall not be affected by
working or processing done outside the Community or Croatia
on materials exported from the Community or Croatia and
subsequently reimported there, provided:

(a) the said materials are wholly obtained in the Community
or Croatia or have undergone working or processing
beyond the insufficient operations listed in Article 7 prior
to being exported; and

(b) it can be demonstrated to the satisfaction of the customs

authorities that:

(i) the reimported goods have been obtained by working

or processing the exported materials;

and

(ii) the total added value acquired outside the Community
or Croatia by applying the provisions of this Article
does not exceed 10 % of the ex-works price of the end
product for which originating status is claimed.

For the purposes of paragraph 3,

4.
the conditions for
acquiring originating status set out in Title II shall not apply to
working or processing done outside the Community or Croatia.
But where, in the list in Annex II, a rule setting a maximum
the non-originating materials incorporated is
value for all
the end
applied in determining the originating status of
product, the total value of the non-originating materials incor-
porated in the territory of the party concerned, taken together
with the total added value acquired outside the Community or
Croatia by applying the provisions of this Article, shall not
exceed the stated percentage.

5.
For the purposes of applying the provisions of para-
graph 3 and 4, “total added value” shall be taken to mean all
costs arising outside the Community or Croatia, including the
value of the materials incorporated there.

6.
The provisions of paragraphs 3 and 4 shall not apply to
products which do not fulfil the conditions set out in the list in
Annex II and which can be considered sufficiently worked or
processed only if the general values fixed in Article 6(2) are
applied.

Article 13

Direct transport

The preferential treatment provided for under the Agree-
1.
ment applies only to products, satisfying the requirements of
this Protocol, which are transported directly between the Com-
munity and Croatia. However, products constituting one single
consignment may be transported through other territories with,
should the occasion arise, trans-shipment or temporary ware-
housing in such territories, provided that they remain under
the surveillance of the customs authorities in the country of
transit or warehousing and do not undergo operations other
than unloading,
reloading or any operation designed to
preserve them in good condition.

Originating products may be transported by pipeline across
territory other than that of the Community or Croatia.

2.
Evidence that the conditions set out in paragraph 1 have
been fulfilled shall be supplied to the customs authorities of the
importing country by the production of:

(a) a single transport document covering the passage from the

exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of

the

country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the
the

products and, where applicable,
ships, or the other means of transport used;

the names of

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 the Community or Croatia shall benefit on importa-
tion from the provisions of
is
shown to the satisfaction of the customs authorities that:

the Agreement provided it

7.
The provisions of paragraphs 3 and 4 shall not apply to
products coming under Chapters 50 to 63 of the Harmonised
System.

(a) an exporter has consigned these products from the Com-
munity or Croatia to the country in which the exhibition is
held and has exhibited them there;

28.1.2005

EN

Official Journal of the European Union

L 26/129

(b) the products have been sold or otherwise disposed of by
that exporter to a person in the Community or Croatia;

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

4.
The provisions of paragraphs 1 to 3 shall also apply in
respect of packaging within the meaning of Article 8(2), acces-
sories, 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.

and

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

2.
A proof of origin must be issued or made out in accord-
ance with the provisions of Title V and submitted to the
customs authorities of the importing country in the normal
manner. The name and address of the exhibition must be indi-
cated thereon. Where necessary,
additional documentary
evidence of the conditions under which they have been exhib-
ited may be required

Paragraph 1 shall apply to any trade,

industrial, agri-
3.
cultural 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.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs
duties

Non-originating materials used in the manufacture of
1.
products originating in the Community or in Croatia,
for
which a proof of origin is issued or made out in accordance
with the provisions of Title V shall not be subject in the Com-
munity or in Croatia to drawback of, or exemption from,
customs duties of whatever kind.

2.
The prohibition in paragraph 1 shall apply to any
arrangement for refund, remission or non-payment, partial or
complete, of customs duties or charges having an equivalent
effect, applicable in the Community or in Croatia to materials
used in the manufacture where such refund, remission or
non-payment applies, expressly or in effect, when products
obtained from the said materials are exported and not when
they are retained for home use there.

The provisions of paragraphs 1 to 4 shall apply only in
5.
respect of materials which are of the kind to which the Agree-
ment applies. Furthermore, they shall not preclude the applica-
tion of an export refund system for agricultural products,
applicable upon export in accordance with the provisions of
the Agreement.

6.
Notwithstanding paragraph 1, Croatia may apply arrange-
ments for drawback of, or exemption from, customs duties or
charges having an equivalent effect, applicable to materials
used in the manufacture of originating products, subject to the
following provisions:

(a) a 5 per cent rate of customs charge shall be retained in
respect of products falling within Chapters 25 to 49 and
64 to 97 of the Harmonised System, or such lower rate as
is in force in Croatia;

(b) a 10 per cent rate of customs charge shall be retained in
respect of products falling within Chapters 50 to 63 of the
Harmonised System, or such lower rate as is in force
in roatia.

7.
The provisions of this Article shall apply from 1 January
2003. The provisions of paragraph 6 shall apply until
31 December 2005 and may be reviewed by common accord.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1.
Products originating in the Community shall, on importa-
tion into Croatia and products originating in Croatia shall, on
importation into the Community benefit from this Agreement
upon submission of either:

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

appears in Annex III;

or

3.
The exporter of products covered by a proof of origin
shall be prepared to submit at any time, upon request from the
customs authorities, all appropriate documents proving that no
drawback has been obtained in respect of the non-originating
materials used in the manufacture of the products concerned
and that all customs duties or charges having equivalent effect
applicable to such materials have actually been paid.

(b) in the cases specified in Article 21.1, a declaration, the text
of which appears in Annex V, 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”).

L 26/130

EN

Official Journal of the European Union

28.1.2005

Notwithstanding paragraph 1, originating products within
2.
the meaning of this Protocol shall,
in the cases specified in
Article 26, benefit from this Agreement without it being neces-
sary to submit any of the documents referred to above.

The date of issue of the movement certificate EUR.1 shall

6.
be indicated in Box 11 of the certificate.

7.
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 17

Article 18

Procedure for the issue of a movement certificate EUR.1

Movement certificates EUR.1 issued retrospectively

1.
A movement certificate EUR.1 shall be issued by the
customs authorities of the exporting country on application
having been made in writing by the exporter or, under the
exporter's responsibility, by his authorised representative.

2.
For this purpose, the exporter or his authorised represen-
tative shall fill out both the movement certificate EUR.1 and
the application form, specimens of which appear in Annex III.
These forms shall be completed in one of the languages in
which this Agreement is drawn up and in accordance with the
provisions of the domestic law of the exporting country. If they
are hand-written, they shall be completed in ink in printed
characters. The description of the products must be given in
the box reserved for this purpose without leaving any blank
lines. Where the box is not completely filled, a horizontal line
must be drawn below the last line of the description, the empty
space being crossed through.

3.
The exporter applying for the issue of a movement certifi-
cate EUR.1 shall be prepared to submit at any time, at the
request of the customs authorities of the exporting country
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 Protocol.

4.
A movement certificate EUR.1 shall be issued by the
the
customs authorities of a Member State or Croatia if
products concerned can be considered as products originating
in the Community or in Croatia and fulfil the other require-
ments of this Protocol.

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

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

(b) it is demonstrated to the satisfaction of the customs autho-
rities that a movement certificate EUR.1 was issued but was
not accepted at importation for technical reasons.

For the implementation of paragraph 1,

2.
the exporter
must indicate in his application the place and date of exporta-
tion of the products to which the movement certificate EUR.1
relates, and state the reasons for his request.

3.
The customs authorities may issue a movement certificate
EUR.1 retrospectively only after verifying that the information
supplied in the exporter's application agrees with that in the
corresponding file.

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

“RILASCIATO A POSTERIORI”,

“DELIVRE A POSTER-
“NACHTRÄGLICH AUSGESTELLT”,
“AFGEGEVEN A
IORI”,
“UDSTEDT
POSTERIORI”,
EFTERFØLGENDE”, “ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”, “EXPEDIDO
A POSTERIORI”,
“ANNETTU
JÄLKIKÄTEEN”, “UTFÄRDAT I EFTERHAND”, “NAKNADNO
IZDANO”.

“ISSUED RETROSPECTIVELY”,

“EMITIDO A POSTERIORI”,

5.
The endorsement referred to in paragraph 4 shall be
inserted in the “Remarks” box of the movement certificate
EUR.1.

5.
The issuing customs authorities shall take any steps neces-
sary to verify the originating status of the products and the
fulfilment of the other requirements of this Protocol. For this
purpose, they shall have the right to call for any evidence and
to carry out any inspection of the exporter's accounts or any
other check considered appropriate. The issuing customs
authorities shall also ensure that the forms referred to in para-
graph 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 possibi-
lity of fraudulent additions.

Article 19

Issue of a duplicate movement certificate EUR.1

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

28.1.2005

EN

Official Journal of the European Union

L 26/131

The duplicate issued in this way must be endorsed with

2.
one of the following words:

provisions of the domestic law of the exporting country. If the
declaration is hand-written, it shall be written in ink in printed
characters.

“DUPLICATA”,

“DUPLICAAT”,
“DUPLIKAT”,
“DUPLICATE”, “ΑΝΤΙΓΡΑΦΟ”, “DUPLICADO”, “SEGUNDA VIA”,
“KAKSOISKAPPALE”.

“DUPLICATO”,

The endorsement referred to in paragraph 2 shall be
3.
inserted in the “Remarks” box of the duplicate movement certi-
ficate EUR.1.

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

Article 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 Croatia,
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 in
Croatia. 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

An invoice declaration as referred to in Article 16.1 (b)

1.
may be made out:

(a) by an approved exporter within the meaning of Article 22,

or

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

An invoice declaration may be made out if the products
2.
concerned can be considered as products originating in the
Community or in Croatia and fulfil the other requirements of
this Protocol.

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

requirements of

the other

5.
Invoice declarations shall bear the original signature of
the exporter in manuscript. However, an approved exporter
within the meaning of Article 22 shall not be required to sign
such declarations provided that he gives the customs authori-
ties of the exporting country a written undertaking that he
accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by him.

6.
An invoice declaration may be made out by the exporter
when the products to which it relates are exported, or after
exportation on condition that it is presented in the importing
country no longer than two years after the importation of the
products to which it relates.

Article 22

Approved exporter

1.
The customs authorities of the exporting country may
authorise any exporter (hereinafter referred to as “approved
exporter”) who makes frequent shipments of products under
this Agreement to make out invoice declarations irrespective of
the value of the products concerned. An exporter seeking such
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 Protocol.

2.
The customs authorities may grant the status of approved
exporter subject to any conditions which they consider appro-
priate.

The customs authorities shall grant

3.
to the approved
exporter a customs authorisation number which shall appear
on the invoice declaration.

The customs authorities shall monitor the use of the

4.
authorisation by the approved exporter.

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

Article 23

Validity of proof of origin

4.
An invoice declaration shall be made out by the exporter
by typing, stamping or printing on the invoice, the delivery
note or another commercial document, the declaration, the text
of which appears in Annex IV, using one of the linguistic
versions set out in that Annex and in accordance with the

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

L 26/132

EN

Official Journal of the European Union

28.1.2005

2.
Proofs of origin which are submitted to the customs
authorities of the importing country after the final date for
presentation specified in paragraph 1 may be accepted for the
purpose of applying preferential treatment, where the failure to
submit these documents by the final date set is due to excep-
tional circumstances.

3.
In other cases of belated presentation, the customs autho-
rities 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 proof of origin

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

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 Harmonised System falling within
Sections XVI and XVII or heading Nos 7308 and 9406 of the
Harmonised 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.

Imports which are occasional and consist

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

is evident

it

3.
Furthermore, the total value of these products shall not
exceed EUR 500 in the case of small packages or EUR 1 200 in
the case of products forming part of
travellers' personal
luggage.

Article 27

Supporting documents

The documents referred to in Articles 17(3) and 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 or in Croatia and fulfil
the other requirements of this Protocol may consist inter alia of
the following:

(a) direct evidence of the processes carried out by the exporter
or supplier to obtain the goods concerned, contained for
example in his accounts or internal bookkeeping;

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

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

(d) movement

certificates EUR.1 or

invoice declarations
proving the originating status of materials used, issued or
made out in the Community or in Croatia in accordance
with this Protocol.

Article 26

Preservation of proof of origin and supporting documents

Article 28

Exemptions from proof of origin

1.
Products sent as small packages from private persons to
private persons or forming part of travellers' personal luggage
shall be admitted as originating products without requiring the
submission of a proof of origin, provided that such products
are not imported by way of trade and have been declared as
meeting the requirements of this Protocol and where there is
no doubt as to the veracity of such a declaration. In the case of
products sent by post, this declaration can be made on the
customs declaration CN22/CN23 or on a sheet of paper
annexed to that document.

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

2.
The exporter making out an invoice declaration shall
keep for at least three years a copy of this invoice declaration
as well as the documents referred to in Article 21(3).

3.
The customs authorities of the exporting country issuing
a movement certificate EUR.1 shall keep for at least three years
the application form referred to in Article 17(2).

28.1.2005

EN

Official Journal of the European Union

L 26/133

4.
The customs authorities of the importing country shall
keep for at least three years the movement certificates EUR.1
and the invoice declarations submitted to them.

national currency equivalent may be retained unchanged if the
conversion would result in a decrease in that quivalent value.

Article 29

Discrepancies and formal errors

1.
The discovery of slight discrepancies between the state-
ments made in the proof of origin and those made in the docu-
ments 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.

Obvious formal errors such as typing errors on a proof of
2.
origin should not cause this document to be rejected if these
errors are not such as to create doubts concerning the correct-
ness of the statements made in this document.

Article 30

Amounts expressed in euro

For the application of the provisions of Article 21(1)(b)
1.
and Article 26(3) in cases where products are invoiced in a
currency other than euro, amounts in the national currencies
of the Member States or Croatia equivalent to the amounts
expressed in euro shall be fixed annually by each of the coun-
tries concerned.

A consignment shall benefit

2.
from the provisions of
Article 21(1)(b) or Article 26(3) by reference to the currency in
which the invoice is drawn up, according to the amount fixed
by the Community or Croatia.

5.
The amounts expressed in euro shall be reviewed by the
Stabilisation and Association Committee at the request of the
Community or Croatia. When carrying out this review, the
Stabilisation and Association Committee shall consider the
desirability of preserving the effects of the limits concerned in
real
it may decide to modify the
amounts expressed in euro.

terms. For this purpose,

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

The customs authorities of the Member States and of
1.
Croatia shall provide each other, through the Commission of
the European Communities, 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 autho-
rities responsible for verifying those certificates and invoice
declarations.

In order to ensure the proper application of this Protocol,
2.
the Community and Croatia shall assist each other, through the
competent customs administrations, in checking the authenti-
city of the movement certificates EUR.1 or the invoice declara-
tions and the correctness of the information given in these
documents.

Article 32

Verification of proofs of origin

in that currency of

The amounts to be used in any given national currency
3.
shall be the equivalent
the amounts
expressed in euro as at the first working day of October. The
amounts shall be communicated to the Commission of the
European Communities by 15 October and shall apply from 1
January the following year. The Commission of the European
Communities shall notify Croatia of the relevant amounts.

1.
Subsequent verifications of proofs of origin shall be
carried out at random or whenever the customs authorities of
the importing country have reasonable doubts as to the authen-
ticity of such documents, the originating status of the products
concerned or the fulfilment of the other requirements of this
Protocol.

Croatia may round up or down the amount resulting
4.
from the conversion into its national currency of an amount
expressed in euro. The rounded-off amount may not differ
from the amount resulting from the conversion by more than
5 per cent. Croatia may retain unchanged its national currency
equivalent of an amount expressed in euro if, at the time of the
annual adjustment provided for in paragraph 3, the conversion
of that amount, prior to any rounding-off, results in an increase
of less that 15 per cent in the national currency equivalent. The

For the purposes of implementing the provisions of para-
2.
graph 1, the customs authorities of the importing country 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 country
giving, where appropriate, the reasons for the enquiry. Any
documents and information obtained suggesting that the infor-
mation given on the proof or origin is incorrect shall be
forwarded in support of the request for verification.

L 26/134

EN

Official Journal of the European Union

28.1.2005

3.
The verification shall be carried out by the customs
authorities of the exporting country. For this purpose, they
shall have the right to call for any evidence and to carry out
any inspection of the exporter's accounts or any other check
considered appropriate.

Article 35

Free zones

4.
If the customs authorities of the importing country decide
to the
to suspend the granting of preferential
products concerned while awaiting the results of the verifica-
tion, release of the products shall be offered to the importer
subject to any precautionary measures judged necessary.

treatment

1.
The Community and Croatia shall take all necessary steps
to ensure that products traded under cover of a proof of origin
which in the course of transport use a free zone situated in
their territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to
prevent their deterioration.

the results of

The customs authorities requesting the verification shall
5.
be informed of
this verification as soon as
possible. These results must indicate clearly whether the docu-
ments are authentic and whether the products concerned can
be considered as products originating in the Community or in
Croatia and fulfil
this Protocol.
Where the cumulation provisions in accordance with Article 3
and 4 of this Protocol were applied and in connection with
include a copy (copies) of the
Article 17(3), the reply shall
movement certificate(s) or invoice declaration(s) relied upon.

the other requirements of

6.
If in cases of reasonable doubt there is no reply within
ten months of the date of the verification request or if the reply
does not contain sufficient
information to determine the
authenticity of the document in question or the real origin of
the products, the requesting customs authorities shall, except in
to the prefer-
exceptional circumstances, refuse entitlement
ences.

Article 33

Dispute settlement

Where disputes arise in relation to the verification procedures
of Article 32 which cannot be settled between the customs
authorities requesting a verification and the customs authorities
responsible for carrying out this verification or where they
raise a question as to the interpretation of this Protocol, they
shall be
submitted to the Stabilisation and Association
Committee.

In all cases the settlement of disputes between the importer and
the customs authorities of the importing country shall be under
the legislation of the said country.

2.
By means of an exemption to the provisions contained in
paragraph 1, when products originating in the Community or
in Croatia are imported into a free zone under cover of a proof
of origin and undergo treatment or processing, the authorities
concerned shall issue a new EUR.1 certificate at the exporter's
request, if the treatment or processing undergone is in confor-
mity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 36

Application of the Protocol

The term “Community” used in Article 2 does not cover

1.
Ceuta and Melilla.

2.
Products originating in Croatia, when imported into
Ceuta or Melilla, shall enjoy in all respects the same customs
regime as that which is applied to products originating in the
customs territory of the Community under Protocol 2 of the
Act of Accession of the Kingdom of Spain and the Portuguese
Republic to the European Communities. Croatia shall grant to
imports of products covered by the Agreement and originating
in Ceuta and Melilla the same customs regime as that which is
granted to products imported from and originating in the Com-
munity.

For

the purpose of

the application of paragraph 2
3.
concerning products originating in Ceuta and Melilla,
this
Protocol shall apply mutatis mutandis subject to the special
conditions set out in Article 37.

Article 34

Penalties

Article 37

Special conditions

Penalties shall be imposed on any person who draws up, or
causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treat-
ment for products.

1.
Providing they have been transported directly in accord-
ance with the provisions of Article 13, the following shall be
considered as:

28.1.2005

EN

Official Journal of the European Union

L 26/135

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in the manufac-
ture of which products other than those referred to in
(a) are used, provided that:

(i) the

said products have undergone

sufficient
working or processing within the meaning of
Article 6 of this Protocol; or that

(ii) those products are originating in Croatia or the
Community within the meaning of this Protocol,
provided that they have been submitted to working
or processing which goes beyond the insufficient
working or processing referred to in Article 7(1).

(2) products originating in Croatia:

(a) products wholly obtained in Croatia;

(b) products obtained in Croatia,

in the manufacture of
which products other than those referred to in (a) are
used, provided that:

(i) the

said products have undergone

sufficient
working or processing within the meaning of
Article 6 of this Protocol; or that

Protocol, provided that they have been submitted to
working or processing which goes beyond the
insufficient working or processing referred to in
Article 7(1).

2.

Ceuta and Melilla shall be considered as a single territory.

3.
The exporter or his authorised representative shall enter
“Croatia” and “Ceuta and Melilla” in Box 2 of movement certifi-
cates EUR.1 or on invoice declarations. In addition, in the case
of products originating in Ceuta and Melilla, this shall be indi-
cated in Box 4 of movement certificates EUR.1 or on invoice
declarations.

The Spanish customs authorities shall be responsible for

4.
the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 38

Amendments to the Protocol

(ii) those products are originating in Ceuta and Melilla
this
or the Community within the meaning of

The Stabilisation and Association Council may decide to amend
the provisions of this Protocol.

L 26/136

EN

Official Journal of the European Union

28.1.2005

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
meaning of Article 6.

Note 2:

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

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

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the

description of that part of the heading covered by the adjacent rules in column 3 or 4.

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

Note 3:

3.1. The provisions of Article 6, concerning products having acquired originating status which are used in the manufac-
ture 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 Croatia or in the Community.

Example:

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

If this forging has been forged in Croatia 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-calcula-
tion for the engine, regardless of whether it was produced in the same factory or in another factory in Croatia. 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 proces-
sing 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 mate-
rials 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.

28.1.2005

EN

Official Journal of the European Union

L 26/137

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 mate-
rials 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-origin-
ating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven
cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage
before yarn — that is, the fibre stage.

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

Note 4:

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

4.2. 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.

4.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the mate-
rials, 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, repre-
sent 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,

— true hemp,

L 26/138

EN

Official Journal of the European Union

28.1.2005

— 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 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 spin-
ning), 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 sepa-
rate 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.

28.1.2005

EN

Official Journal of the European Union

L 26/139

5.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether,

whether or not gimped”, this tolerance is 20 % in respect of this yarn.

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

Note 6:

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

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in

the manufacture of textile products, whether or not they contain textiles.

Example:

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

6.3. Where a percentage-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-process; (1)

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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

(a) vacuum-distillation;

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

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) in respect of heavy oils of heading No ex 2710 only, desulphurisation with hydrogen, resulting in a reduction

of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

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

L 26/140

EN

Official Journal of the European Union

28.1.2005

(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 oC, with the use of a catalyst, other than to effect desulphurization,
when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen,
of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or 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 oC, 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 opera-
tions, do not confer origin.

28.1.2005

EN

Official Journal of the European Union

L 26/141

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

ANNEX II

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

All the animals of Chapter 1 used must be
wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chap-
ters 1 and 2 used must be wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic
invertebrates

Manufacture in which all
Chapter 3 used must be wholly obtained

the materials of

ex Chapter 4

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

Manufacture in which all
Chapter 4 used must be wholly obtained

the materials of

0403

Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk and
cream, whether
or
sweetening
containing added sugar or other
matter or flavoured or containing added fruit,
nuts or cocoa

concentrated

not

or

Manufacture in which:
– all the materials of Chapter 4 used must be

wholly obtained;

– any fruit

juice (except

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

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

ex Chapter 5

Products of animal origin, not elsewhere speci-
fied or included; except for:

Manufacture in which all
Chapter 5 used must be wholly obtained

the materials of

ex 0502

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

Cleaning, disinfecting, sorting and straightening
of bristles and hair

Chapter 6

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

Manufacture in which:
– all the materials of Chapter 6 used must be

wholly obtained;

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

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all
Chapter 7 used must be wholly obtained

the materials of

Chapter 8

Edible fruit and nuts; peel of citrus fruits or
melons

Manufacture in which:
– all the fruit and nuts used must be wholly

obtained;

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

L 26/142

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all
Chapter 9 used must be wholly obtained

the materials of

0901

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

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all
Chapter 10 used must be wholly obtained

the materials of

ex Chapter 11

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

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

ex 1106

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

the dried, shelled

Drying and milling of leguminous vegetables of
heading No 0708

Chapter 12

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

Manufacture in which all
Chapter 12 used must be wholly obtained

the materials of

1301

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

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

1302

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

– Mucilages and thickeners, modified, derived

from vegetable products

Manufacture from non-modified mucilages and
thickeners

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable products
not elsewhere specified or included

Manufacture in which all
Chapter 14 used must be wholly obtained

the materials of

28.1.2005

EN

Official Journal of the European Union

L 26/143

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 15

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

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

1501

Pig fat
than that of heading No 0209 or 1503:

(including lard) and poultry fat, other

– Fats from bones or waste

– Other

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

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

1502

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

– Fats from bones or waste

– Other

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

Manufacture in which all
Chapter 2 used must be wholly obtained

the materials of

1504

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

fractions, of

– Solid fractions

– Other

ex 1505

Refined lanolin

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

Manufacture in which all the materials of Chap-
ters 2 and 3 used must be wholly obtained

Manufacture from crude wool grease of heading
No 1505

1506

Other animal fats and oils and their fractions,
whether or not refined, but not chemically modi-
fied:

– Solid fractions

– Other

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

Manufacture in which all
Chapter 2 used must be wholly obtained

the materials of

1507 to
1515

Vegetable oils and their fractions:

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

foodstuffs

for

of

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

– Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading
Nos 1507 to 1515

– Other

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

L 26/144

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

1516

1517

(2)

(3)

or

(4)

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

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

Manufacture in which:
– all the materials of Chapter 2 used must be

wholly obtained;

– all

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

Manufacture in which:
– all the materials of Chapters 2 and 4 used

must be wholly obtained;

– all

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

Chapter 16

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

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

ex Chapter 17

Sugars and sugar confectionery; except for:

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

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

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

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

– Chemically-pure maltose and fructose

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

– Other sugars in solid form, 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

– Other

Manufacture in which all
must already be originating

the materials used

ex 1701

1702

ex 1703

Molasses resulting from the extraction or refining
of
or
sugar,
colouring matter

containing

flavouring

added

1704

Sugar confectionery (including white chocolate),
not containing cocoa

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

28.1.2005

EN

Official Journal of the European Union

L 26/145

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

1901

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

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

1902

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

– Containing 20 % or less by weight of meat,

meat offal, fish, crustaceans or molluscs

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

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

Manufacture in which:
– all cereals and derivatives

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

– all the materials of Chapters 2 and 3 used

must be wholly obtained

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

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

cereals or

cereal products

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

Manufacture:
– from materials not classified within heading

No 1806;

– in which all the cereals and flour (except
durum wheat and its derivatives, and Zea
indurata maize)
be wholly
obtained (1) - in which the value of any
materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product

used must

1903

1904

L 26/146

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

1905

(2)

(3)

or

(4)

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

Manufacture from materials of any heading
except those of Chapter 11

ex Chapter 20

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

Manufacture in which all the fruit, nuts or vege-
tables used must be wholly obtained

ex 2001

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

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

ex 2004 and
ex 2005

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

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

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

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

2006

2007

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

ex 2008

– Nuts, not containing added sugar or spirits

– Peanut butter; mixtures based on cereals; palm

hearts; maize (corn)

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

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

2009

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

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

2101

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

Manufacture in which:

– all the materials used are classified within a

heading other than that of the product;

– all the chicory used must be wholly obtained

28.1.2005

EN

Official Journal of the European Union

L 26/147

HS heading No

Description of product

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

(1)

2103

(2)

(3)

or

(4)

Sauces and preparations therefor; mixed condi-
ments and mixed seasonings; mustard flour and
meal and prepared mustard:

– Sauces

and preparations
condiments and mixed seasonings

therefor; mixed

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

– Mustard flour and meal and prepared mustard Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

2106

Food preparations not elsewhere specified or
included

ex Chapter 22

Beverages, spirits and vinegar; except for:

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– all the grapes or any material derived from

grapes used must be wholly obtained

2202

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

– any fruit

juice used (except

for pineapple,
lime and grapefruit juices) must already be
originating

2207

alcohol of

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

2208

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

alcohol of

Manufacture:
– from materials not classified within headings

Nos 2207 or 2208,

– in which all

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

Manufacture:
– from materials not classified within headings

Nos 2207 or 2208,

– in which all

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

L 26/148

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 23

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

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

ex 2301

ex 2303

ex 2306

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

Manufacture in which all the materials of Chap-
ters 2 and 3 used must be wholly obtained

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

Manufacture in which all the maize used must
be wholly obtained

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

Manufacture in which all the olives used must
be wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:
– all the cereals, sugar or molasses, meat or

milk used must already be originating;

– all the materials of Chapter 3 used must be

wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco substitutes;
except for:

Manufacture in which all
Chapter 24 used must be wholly obtained

the materials of

2402

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

ex 2403

Smoking tobacco

the unmanufactured tobacco or

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

the unmanufactured tobacco or

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

ex Chapter 25

Salt; sulphur; earths and stone; plastering mate-
rials, lime and cement; except for:

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

ex 2504

ex 2515

ex 2516

Natural
carbon content, purified and ground

graphite, with

crystalline

enriched

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

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

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

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

in hermetically-sealed

Crushed natural magnesium carbonate (magne-
site),
and
magnesium oxide, whether or not pure, other
than fused magnesia or dead-burned (sintered)
magnesia

containers,

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

28.1.2005

EN

Official Journal of the European Union

L 26/149

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

bituminous

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

ex 2707

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

(2)

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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

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

(3)

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

2711

Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more

2712

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

(3)

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

(3)

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

L 26/150

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

2713

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

(2)

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

(2)

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

(2)

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

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

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

2714

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

2715

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

ex Chapter 28

chemicals;

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

organic

ex 2805

‘Mischmetall’

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate penta-
hydrate

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

28.1.2005

EN

Official Journal of the European Union

L 26/151

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons
heating fuels

for use as power or

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

(2)

ex 2902

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

(other

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

(2)

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

ex 2905

Metal alcoholates of alcohols of this heading and
of ethanol

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

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

2915

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

the value of all

Manufacture from materials of any heading.
However,
the materials of
heading Nos 2915 and 2916 used may not
exceed 20 % of
the
product

the ex-works price of

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

ex 2932

– Internal ethers and their halogenated, sulpho-

nated, nitrated or nitrosated derivatives

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

the value of all

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

– Cyclic acetals and internal hemiacetals and
sulphonated, nitrated or

their halogenated,
nitrosated derivatives

Manufacture from materials of any heading

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

2933

Heterocyclic compounds with nitrogen hetero-a-
tom(s) only

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

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

L 26/152

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

2934

(2)

(3)

or

(4)

Nucleic acids and their salts; other heterocyclic
compounds

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

the ex-works price of

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

ex Chapter 30

Pharmaceutical products; except for:

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

3002

Human blood; animal blood prepared for thera-
peutic, prophylactic or diagnostic uses; antisera
and other blood fractions and modified immuno-
logical products, whether or not obtained by
means of biotechnological processes; vaccines,
toxins, cultures of micro-organisms (excluding
yeasts) and similar products:

– Products consisting of two or more constitu-
ents which have been mixed together for ther-
apeutic or prophylactic uses or unmixed
products for these uses, put up in measured
doses or in forms or packings for retail sale

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

– Other

– – Human blood

– – Animal blood prepared for therapeutic or

prophylactic uses

– – Blood fractions other than antisera, haemo-
globin, 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

28.1.2005

EN

Official Journal of the European Union

L 26/153

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

3003 and
3004

Medicaments
(excluding
No 3002, 3005 or 3006):

goods

of

heading

– Obtained from amikacin of heading No 2941

– Other

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

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

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

ex Chapter 31

Fertilizers;

except for:

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

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

ex 3105

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

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

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

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and other
derivatives

Manufacture from tanning extracts of vegetable
origin

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

L 26/154

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

3205

(2)

(3)

or

(4)

Colour lakes; preparations as specified in Note 3
to this Chapter based on colour lakes (4)

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

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

ex Chapter 33

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

3301

and absolutes;

(terpeneless or not),
resinoids;

including
Essential oils
concretes
extracted
oleoresins; concentrates of essential oils in fats,
in fixed oils, in waxes or the like, obtained by
enfleurage or maceration; terpenic by-products
of the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential oils

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

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

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

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

ex Chapter 34

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

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

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

ex 3403

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

(2)

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

3404

Artificial waxes and prepared waxes:

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

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

– Other

Manufacture from materials of any heading,
except:

– hydrogenated oils having the character of

waxes of heading No 1516;

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

– fatty acids not chemically defined or indus-
fatty alcohols having the character of

trial
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

28.1.2005

EN

Official Journal of the European Union

L 26/155

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 35

Albuminoidal
glues; enzymes; except for:

substances; modified

starches;

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

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

3505

and other modified starches

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

– Starch ethers and esters

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

– Other

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

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

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

ex 3507

Prepared enzymes not elsewhere specified or
included

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

Chapter 36

Explosives; pyrotechnic products; matches; pyro-
phoric alloys; certain combustible preparations

ex Chapter 37

Photographic or cinematographic goods; except
for:

3701

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

– Instant print film for colour photography, in

packs

– Other

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

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

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

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

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

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

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

the ex-works price of

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

L 26/156

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

3702

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

instant print

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

3704

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

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

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

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

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

ex 3801

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw
spirits of sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

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

3808

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/157

HS heading No

Description of product

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

(1)

3809

3810

3811

3812

3813

3814

3818

3819

(2)

(3)

or

(4)

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

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

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

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

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

– Prepared

additives

oil,
containing petroleum oils or oils obtained
from bituminous minerals

lubricating

for

– Other

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

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

Prepared rubber accelerators; compound plastici-
sers for rubber or plastics, not elsewhere speci-
fied or included; anti-oxidizing preparations and
other compound stabilizers for rubber or plastics

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

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

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

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

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

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

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

3820

Anti-freezing preparations and prepared de-icing
fluids

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

L 26/158

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

3822

(2)

(3)

or

(4)

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

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

3823

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

– Industrial monocarboxylic fatty acids, acid oils

from refining

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

– Industrial fatty alcohols

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

3824

and preparations of

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

The following of this heading

–
– – Prepared binders for foundry moulds or
cores based on natural resinous products
– – Naphthenic acids, their water insoluble salts

and their esters

– – Sorbitol other than that of heading No 2905

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

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

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

– – Ion exchangers
– – Getters for vacuum tubes

– – Alkaline iron oxide for the purification of

gas

– – Ammoniacal gas liquors and spent oxide

produced in coal gas purification

their water inso-

– – Sulphonaphthenic acids,
luble 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

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

28.1.2005

EN

Official Journal of the European Union

L 26/159

HS heading No

Description of product

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

(1)

3901 to
3915

(2)

(3)

or

(4)

Plastics in primary forms, waste, parings and
scrap, of plastic; except for heading Nos ex 3907
and 3912 for which the rules are set out below:

– Addition homopolymerization products

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

– Other

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

– the value of any materials of Chapter 39 used
does not exceed 20 % of the ex-works price
of the product (6)

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
of Chapter 39 used does not exceed 20 % of the
ex-works price of the product (6)

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

ex 3907

– Copolymer, made from polycarbonate and
copolymer

acrylonitrile-butadiene-styrene
(ABS)

Manufacture in which all the materials used are
classified within a heading other than that of
the product. However, materials
classified
within the same heading may be used provided
the
their value does not exceed 50 % of
ex-works price of the product (6)

– Polyester

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

polycarbonate

from

3912

Cellulose and its chemical derivatives, not else-
where specified or included, in primary forms

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

3916 to
3921

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

– Flat products, further worked than only surfa-
ce-worked or cut into forms other than rectan-
gular
square); other products,
further worked than only surface-worked

(including

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

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

– Other:

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

– – Other

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

– the value of any materials of Chapter 39 used
does not exceed 20 % of the ex-works price
of the product (6)

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

Manufacture in which the value of any materials
of Chapter 39 used does not exceed 20 % of the
ex-works price of the product (6)

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

L 26/160

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

ex 3916 and
ex 3917

(2)

(3)

or

(4)

Profile shapes and tubes

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

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

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

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

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

ex 3920

– Ionomer sheet or film

– Sheets of regenerated cellulose, polyamides or

polyethylene

ex 3921

Foils of plastic, metallized

3922 to
3926

Articles of plastics

ex Chapter 40

Rubber and articles thereof; except for:

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

ethylene

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 from highly transparent polyester
foils with a thickness of less than 23 micron (7)

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

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

in primary

Manufacture in which the value of all the mate-
rubber, does not
rials used, except natural
exceed 50 % of
the
product

the ex-works price of

4012

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

interchangeable

– Retreaded pneumatic, solid or cushion tyres,

Retreading of used tyres

of rubber

– Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins,

with wool on

28.1.2005

EN

Official Journal of the European Union

L 26/161

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

4104 to
4107

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

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

4109

leather and patent

Patent
metallised leather

laminated leather;

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

Chapter 42

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

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

ex Chapter 43

Furskins and artificial fur; manufactures thereof;
except for:

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

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

– Other

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

Manufacture from non-assembled,
dressed furskins

tanned or

4303

Articles of apparel, clothing accessories and
other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or finger-jointing

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

Splicing, planing, sanding or finger-jointing

ex 4409

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

– Sanded or finger-jointed

Sanding or finger-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings and mouldings,
skirting and other moulded boards

including moulded

Beading or moulding

L 26/162

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

ex 4415

(2)

(3)

or

(4)

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

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats,
products and parts thereof, of wood

tubs and other coopers'

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

ex 4418

– Builders' joinery and carpentry of wood

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

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except

drawn wood of heading No 4409

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading No 4501

Chapter 46

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

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

Chapter 47

Pulp of wood or of other fibrous cellulosic mate-
rial; recovered (waste and scrap) paper or paper-
board

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled,
only

lined or squared

Manufacture from paper-making materials of
Chapter 47

4816

4817

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

Manufacture from paper-making materials of
Chapter 47

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

28.1.2005

EN

Official Journal of the European Union

L 26/163

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4818

Toilet paper

Manufacture from paper-making materials of
Chapter 47

ex 4819

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

ex 4820

Letter pads

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

ex 4823

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

Manufacture from paper-making materials of
Chapter 47

ex Chapter 49

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

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

4909

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

greetings, messages

personal

Manufacture
within heading No 4909 or 4911

from materials not

classified

4910

Calendars of
calendar blocks:

any

kind, printed,

including

– Calendars of

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

– Other

Manufacture from materials not classified in
heading No 4909 or 4911

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to
ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (8):
– 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

L 26/164

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):

– coir yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
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

setting,

shrink

ex Chapter 51

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

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

5106 to
5110

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

Manufacture from (8):
– raw silk or silk waste carded or combed or

otherwise prepared for spinning,

– natural fibres not carded or combed or other-

wise prepared for spinning,

– chemical materials or textile pulp, or
– paper-making materials

5111 to
5113

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

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):

– coir yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
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

setting,

shrink

28.1.2005

EN

Official Journal of the European Union

L 26/165

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 52

Cotton; except for:

5204 to
5207

Yarn and thread of cotton

5208 to
5212

Woven fabrics of cotton:

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

Manufacture from (8):
– raw silk or silk waste carded or combed or

otherwise prepared for spinning,

– natural fibres not carded or combed or other-

wise prepared for spinning,

– chemical materials or textile pulp, or
– paper-making materials

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):

– coir yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
resistance
calendering,
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

setting,

shrink

ex Chapter 53

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

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

5306 to
5308

Yarn of other vegetable textile fibres; paper yarn Manufacture from (8):

– raw silk or silk waste carded or combed or

otherwise prepared for spinning,

– natural fibres not carded or combed or other-

wise prepared for spinning,

– chemical materials or textile pulp, or
– paper-making materials

L 26/166

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

5309 to
5311

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

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):
– coir yarn,
– jute yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
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

setting,

shrink

5401 to
5406

Yarn, monofilament and thread of man-made
filaments

Manufacture from (8):
– raw silk or silk waste carded or combed or

otherwise prepared for spinning,

– natural fibres not carded or combed or other-

wise prepared for spinning,

– chemical materials or textile pulp, or
– paper-making materials

5407 and
5408

Woven fabrics of man-made filament yarn:

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):

– coir yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
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

setting,

shrink

28.1.2005

EN

Official Journal of the European Union

L 26/167

HS heading No

Description of product

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

(1)

5501 to
5507

5508 to
5511

(2)

(3)

or

(4)

Man-made staple fibres

Manufacture from chemical materials or textile
pulp

Yarn and sewing thread of man-made staple
fibres

Manufacture from (8):
– raw silk or silk waste carded or combed or

otherwise prepared for spinning,

– natural fibres not carded or combed or other-

wise prepared for spinning,

– chemical materials or textile pulp, or
– paper-making materials

5512 to
5516

Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):
– coir yarn,
– natural fibres,
– man-made

staple

fibres not

carded or

combed or otherwise prepared for spinning,

– chemical materials or textile pulp, or
– paper
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
raising,
bleaching, mercerising, heat
processing,
calendering,
resistance
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

setting,

shrink

ex Chapter 56

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

Manufacture from (8):
– coir yarn,
– natural fibres,
– chemical materials or textile pulp, or
– paper making materials

5602

Felt, whether or not
covered or laminated:

impregnated,

coated,

– Needleloom felt

– Other

Manufacture from (8):
– natural fibres,
– chemical materials or textile pulp
However:

– polypropylene filament of heading No 5402,
– polypropylene fibres of heading No 5503

or 5506

or
– polypropylene

No 5501

filament

tow of heading

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
product

the ex-works price of

Manufacture from (8):
– natural fibres,
– man-made staple fibres made from casein, or
– chemical materials or textile pulp

L 26/168

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

5604

5605

5606

(2)

(3)

or

(4)

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

impregnated,

coated,

– Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not
textile covered

– Other

Manufacture from (8):
– natural fibres not carded or combed or other-

wise processed for spinning,

– chemical materials or textile pulp, or
– paper-making materials

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

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

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,

fibres not

– chemical materials or textile pulp, or
– paper-making materials

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,

fibres not

– chemical materials or textile pulp, or
– paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (8):
– 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
No 5501,

filament

tow of heading

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
product
Jute fabric may be used as a backing

the ex-works price of

28.1.2005

EN

Official Journal of the European Union

L 26/169

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Of other felt

– Other

Manufacture from (8):
– natural fibres not carded or combed or other-

wise processed for spinning, or
– chemical materials or textile pulp

Manufacture from (8):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or
– man-made

fibres not

staple

carded or

combed or otherwise processed for spinning

Jute fabric may be used as a backing

ex Chapter 58

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

– Combined with rubber thread

Manufacture from single yarn (8)

– Other

Manufacture from (8):

– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp,
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
raising,
bleaching, mercerising, heat
processing,
calendering,
resistance
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

setting,

shrink

5805

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

(for

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

5810

Embroidery in the piece, in strips or in motifs

5901

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

like;

the

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

Manufacture from yarn

L 26/170

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

5902

(2)

(3)

or

(4)

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

– Containing not more than 90 % by weight of

Manufacture from yarn

textile materials

– Other

Manufacture from chemical materials or textile
pulp

5903

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

Manufacture from yarn
or
Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
rasing,
processing,
calendering,
resistance
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

setting,

shrink

5904

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

Manufacture from yarn (8)

5905

Textile wall coverings:

– Impregnated, coated, covered or

laminated

Manufacture from yarn

with rubber, plastics or other materials

– Other

Manufacture from (8):

– coir yarn,
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp,
or

Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
raising,
bleaching, mercerising, heat
processing,
calendering,
resistance
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

setting,

shrink

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp

5906

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

– Knitted or crocheted fabrics

28.1.2005

EN

Official Journal of the European Union

L 26/171

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

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

Manufacture from chemical materials

– Other

Manufacture from yarn

5907

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

Manufacture from yarn
or
Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
rasing,
processing,
calendering,
resistance
impregnating,
permanent finishing, decatising,
mending and burling) where the value of the
unprinted fabric used does not exceed 47,5 % of
the ex-works price of the product

setting,

shrink

5908

for
Textile wicks, woven, plaited or knitted,
lamps, stoves, lighters, candles or the like; incan-
descent gas mantles and tubular knitted gas
mantle fabric therefor, whether or not impreg-
nated:

– Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle
fabric

– Other

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

5909 to
5911

Textile articles of a kind suitable for industrial
use:

– Polishing discs or rings other than of felt of

heading No 5911

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

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

Manufacture from (8):
– coir yarn,
– the following materials:
– – yarn of polytetrafluoro-ethylene (9)
polyamide,
– – yarn, multiple,

of

coated
impregnated or covered with a phenolic
resin,

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

– – monofil of polytetrafluoro-ethylene (9),
fibres
synthetic
– – yarn
poly-p-phenylene terephthalamide,

textile

of

of

– – glass fibre yarn, coated with phenol resin

and gimped with acrylic yarn (9)

– – copolyester monofilaments of a polyester
acid and
and a
1,4-cyclohexanediethanol and isophthalic
acid,

terephthalic

resin of

– – natural fibres,
– – man-made staple

fibres not carded or
combed or otherwise processed for spin-
ning, or

– – chemical materials or textile pulp

L 26/172

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Chapter 60

Knitted or crocheted fabrics

Manufacture from (8):
– coir yarn,
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories,
knitted or crocheted:

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

Manufacture from yarn (8)

(10)

– Other

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

ex Chapter 62

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

Manufacture from yarn (8)

(10)

– chemical materials or textile pulp

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

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

ex 6210 and
ex 6216

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

6213 and
6214

Handkerchiefs,
mantillas, veils and the like:

shawls,

scarves, mufflers,

– Ebroidered

Manufacture from yarn (10)
or
Manufacture
fabric
provided the value of the unembroidered fabric
used does not exceed 40 % of the ex-works
price of the product (10)

from unembroidered

Manufacture from yarn (10)
or
Manufacture from uncoated fabric provided the
the uncoated fabric used does not
value of
exceed 40 % of
the
product (10)

the ex-works price of

Manufacture from unbleached single yarn (8) (10)
or
Manufacture
fabric
provided the value of the unembroidered fabric
used does not exceed 40 % of the ex-works
price of the product (10)

from unembroidered

28.1.2005

EN

Official Journal of the European Union

L 26/173

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

6217

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

– Embroidered

– Fire-resistant equipment of fabric covered with

foil of aluminized polyester

– Interlinings for collars and cuffs, cut out

Manufacture from unbleached single yarn (8) (10)
or

Making up followed by printing accompanied
by at least two preparatory or finishing opera-
tions (such as scouring, bleaching, mercerising,
heat setting, raising, calendering, shrink resis-
tance processing, permanent
finishing, deca-
impregnating, mending and burling)
tising,
where the value of
the unprinted goods of
heading Nos 6213 and 6214 used does not
exceed 47,5 % of
the
product

the ex-works price of

Manufacture from yarn (10)
or
Manufacture
fabric
provided the value of the unembroidered fabric
used does not exceed 40 % of the ex-works
price of the product (10)

from unembroidered

Manufacture from yarn (10)
or
Manufacture from uncoated fabric provided the
the uncoated fabric used does not
value of
exceed 40 % of
the
product (10)

the ex-works price of

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

– Other

Manufacture from yarn (10)

ex Chapter 63

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

articles;

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

6301 to
6304

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

– Of felt, of nonwovens

– Other:

– – Embroidered

Manufacture from (8):
– natural fibres, or
– chemical materials or textile pulp

from

single

unbleached

Manufacture
yarn (10)
(11)
or
Manufacture from unembroidered fabric (other
than knitted or crocheted) provided the value of
the unembroidered fabric used does not exceed
40 % of the ex-works price of the product

– – Other

Manufacture
(11)
yarn (10)

from

unbleached

single

L 26/174

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

6305

(2)

(3)

or

(4)

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

Manufacture from (8):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres not

– chemical materials or textile pulp

6306

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

– Of nonwovens

Manufacture from (8)
– natural fibres, or
– chemical materials or textile pulp

(10)

6307

6308

– Other

Manufacture from unbleached single yarn (8) (10)

Other made-up articles, including dress patterns Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

consisting of woven fabric

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

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

ex Chapter 64

Footwear, gaiters and the like; except for:

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

6406

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

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

ex Chapter 65

Headgear and parts thereof, except for:

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

6503

6505

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

Manufacture from yarn or textile fibres (10)

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

Manufacture from yarn or textile fibres (10)

28.1.2005

EN

Official Journal of the European Union

L 26/175

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 66

sun

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

umbrellas,

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

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

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

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of any heading

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

from worked mica
Manufacture
agglomerated or reconstituted mica)

(including

Chapter 69

Ceramic products

ex Chapter 70

Glass and glassware; except for:

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

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

ex 7003,
ex 7004 and
ex 7005

7006

Glass with a non-reflecting layer

Manufacture from materials of heading No 7001

Glass of heading No 7003, 7004 or 7005, bent,
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 with SEMII-standards (12)

Manufacture
substrate of heading No 7006

from non-coated

glass-plate

– Other

Manufacture from materials of heading No 7001

7007

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

Manufacture from materials of heading No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

L 26/176

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(2)

(3)

or

(4)

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

Manufacture from materials of heading No 7001

(1)

7009

7010

bottles,

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

7013

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

ex 7019

Articles (other than yarn) of glass fibres

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

Manufacture in which all the materials used are
classified within a heading other than that of
the product
or
Cutting of glassware, provided the value of the
uncut glassware does not exceed 50 % of the
the productorHand-decora-
ex-works price of
tion (with the exception of silk-screen printing)
of hand-blown glassware, provided the value of
the hand-blown glassware does not exceed 50 %
of the ex-works price of the product
or
Hand decoration (with the exception of silk
screen printing) of hand blown glassware,
provided the value of the hand blown glassware
does not exceed 50% of the ex works price of
the product

Manufacture from:
– uncoloured slivers, rovings, yarn or chopped

strands, or
– glass wool

ex Chapter 71

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

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

ex 7101

Natural or cultured pearls, graded and tempora-
rily strung for convenience of transport

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

ex 7102,
ex 7103 and
ex 7104

Worked
(natural, synthetic or reconstructed)

precious

semi-precious

or

7106, 7108
and 7110

Precious metals:

– Unwrought

stones

Manufacture
semi-precious stones

from unworked precious

or

classified

from materials not

Manufacture
within heading No 7106, 7108 or 7110
or
Electrolytic, thermal or chemical separation of
precious metals of heading No 7106, 7108
or 7110
or
Alloying of precious metals of heading No 7106,
7108 or 7110 with each other or with base
metals

– Semi-manufactured or in powder form

Manufacture from unwrought precious metals

28.1.2005

EN

Official Journal of the European Union

L 26/177

HS heading No

Description of product

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

(1)

ex 7107,
ex 7109 and
ex 7111

7116

(2)

(3)

or

(4)

Metals clad with precious metals, semi-manufac-
tured

Manufacture from metals clad with precious
metals, unwrought

Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or recon-
structed)

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

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

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

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

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

7207

Semi-finished products of iron or non-alloy steel Manufacture

of
No 7201, 7202, 7203, 7204 or 7205

from materials

heading

7208 to
7216

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

Manufacture from ingots or other primary
forms of heading No 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of
heading No 7207

ex 7218,

7219 to
7222

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

Manufacture from ingots or other primary
forms of heading No 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of
heading No 7218

ex 7224,

7225 to
7228

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

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

7229

Wire of other alloy steel

Manufacture from semi-finished materials of
heading No 7224

ex Chapter 73

Articles of iron or steel;

except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

L 26/178

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

7302

(2)

(3)

or

(4)

Manufacture from materials of heading No 7206

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

7304, 7305
and 7306

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

Manufacture
from materials
No 7206, 7207, 7218 or 7224

of

heading

ex 7307

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

7308

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

ex 7315

Skid chain

ex Chapter 74

Copper and articles thereof; except for:

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

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

7401

7402

Copper mattes;
copper)

cement

copper

(precipitated

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

Unrefined copper; copper anodes for electrolytic
refining

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

7403

Refined copper and copper alloys, unwrought:

– Refined copper

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

– Copper alloys and refined copper containing

other elements

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

7404

Copper waste and scrap

7405

Master alloys of copper

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/179

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

7501 to
7503

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

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

ex Chapter 76

Aluminium and articles thereof; except for:

7601

Unwrought aluminium

7602

Aluminium waste or scrap

ex 7616

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

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 used are classified within a

heading other than that of the product;

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

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

or
Manufacture by thermal or electrolytic treat-
ment from unalloyed aluminium or waste and
scrap of aluminium

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

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

fabric

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

L 26/180

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

7801

Unwrought lead:

– Refined lead

– Other

7802

Lead waste and scrap

ex Chapter 79

Zinc and articles thereof; except for:

7901

Unwrought zinc

7902

Zinc waste and scrap

ex Chapter 80

Tin and articles thereof; except for:

8001

Unwrought tin

8002 and
8007

Tin waste and scrap; other articles of tin

Chapter 81

Other base metals; cermets; articles thereof:

– Other base metals, wrought; articles thereof

– Other

Manufacture from ‘bullion’ or ‘work’ lead

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

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

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

ex Chapter 82

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

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

8206

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/181

HS heading No

Description of product

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

(1)

8207

(2)

(3)

or

(4)

for pressing,

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

Manufacture in which:

– all the materials used are classified within a

heading other than that of the product;

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

8208

Knives and cutting blades, for machines or for
mechanical appliances

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

ex 8211

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

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

8214

8215

Other articles of cutlery (for example, hair clip-
pers, butchers' or kitchen cleavers, choppers and
mincing knives, paper knives); manicure or pedi-
cure sets and instruments (including nail files)

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

forks,

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

ladles,

ex Chapter 83

Miscellaneous articles of base metal; except for:

ex 8302

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

ex 8306

Statuettes and other ornaments, of base metal

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

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

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

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

ex Chapter 84

Nuclear reactors, boilers, machinery and mechan-
ical appliances; parts thereof; except for:

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

L 26/182

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8401

Nuclear fuel elements

8402

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

low pressure

producing

of

Manufacture in which all the materials used are
classified within a heading other than that of
the product (13)

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

8403 and
ex 8404

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

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

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

8406

Steam turbines and other vapour turbines

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

8407

8408

8409

8411

Spark-ignition reciprocating or rotary internal
combustion piston engines

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

Turbo-jets,
turbines

turbo-propellers

and

other

gas

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

ex 8414

Industrial fans, blowers and the like

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/183

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

8415

8418

conditioning machines,

Air
a
motor-driven fan and elements for changing the
temperature
those
machines in which the humidity cannot be sepa-
rately regulated

and humidity,

comprising

including

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

ex 8419

Machines for wood, paper pulp and paperboard
industries

8420

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

rolling machines, other

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

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

– where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 25 %
of the ex-works price of the product

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

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

– where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 25 %
of the ex-works price of the product

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

8423

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

or

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

8425 to
8428

Lifting,
machinery

handling,

loading

or

unloading

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

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

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

8429

Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excava-
tors, shovel loaders, tamping machines and road
rollers:

– Road rollers

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

L 26/184

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

8430

tamping,

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

compacting,

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

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

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

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

classified within

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

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

ex 8431

Parts suitable for use solely or principally with
road rollers

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

8439

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

8441

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

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

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

8444 to
8447

Machines of these headings for use in the textile
industry

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

ex 8448

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

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

8452

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

specially

covers

for

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

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

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

thread tension,

and zigzag

– the

mechanisms used are already originating

28.1.2005

EN

Official Journal of the European Union

L 26/185

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

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

8469 to
8472

8480

Office machines (for example, typewriters, calcu-
automatic data processing
lating machines,
machines,
stapling
machines)

duplicating machines,

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

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

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

8482

Ball or roller bearings

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

8484

8485

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

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

not

parts,
electrical
Machinery
connectors,
insulators, coils, contacts or other
electrical features, not specified or included else-
where in this Chapter

containing

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

ex Chapter 85

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

Manufacture in which
– all the materials used are classified within a

heading other than that of the product;

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

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

8501

Electric motors and generators (excluding gener-
ating sets)

8502

Electric generating sets and rotary converters

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

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

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

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

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

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

L 26/186

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

ex 8504

ex 8518

8519

8520

8521

8522

8523

8524

(2)

(3)

or

(4)

Power supply units for automatic data-processing
machines

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

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

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

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

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

Turntables (record-decks), record-players, casset-
te-players and other sound reproducing appa-
ratus, not
incorporating a sound recording
device

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

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

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

tape

Magnetic
sound
recording apparatus, whether or not incorpor-
ating a sound reproducing device

and other

recorders

Video recording or
whether or not incorporating a video tuner

reproducing

apparatus,

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

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

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

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

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

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

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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

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

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

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

– Matrices and masters for the production of

records

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

28.1.2005

EN

Official Journal of the European Union

L 26/187

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

8525

for

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

television cameras;

still

8526

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

for

apparatus

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

8527

8528

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

– where, within the above limit, the materials
classified within heading No 8523 are only
used up to a value of 10 % of the ex-works
price of the product

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8529

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

– Suitable for use solely or principally with

video recording or reproducing apparatus

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

– Other

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

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

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

L 26/188

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

8535 and
8536

8537

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

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

distribution

the

or

of

ex 8541

Diodes,
devices, except wafers not yet cut into chips

transistors and similar semi-conductor

8542

Electronic integrated circuits and microassem-
blies

8544

8545

Insulated (including enamelled or anodised) wire,
cable (including coaxial cable) and other insu-
lated electric conductors, whether or not fitted
with connectors; optical fibre cables, made up of
individually sheathed fibres, whether or not
assembled with electric conductors or fitted with
connectors

carbon

electrodes,

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

brushes,

8546

Electrical insulators of any material

8547

Insulating fittings for electrical machines, appli-
ances or equipment, being fittings wholly of
from any minor
insulating materials
apart
components of metal
threaded
sockets) incorporated during moulding solely for
purposes of assembly, other than insulators of
heading No 8546; electrical conduit tubing and
joints therefor, of base metal
lined with insu-
lating material

(for example,

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

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

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

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

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

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

– where, within the above limit, the materials
classified within heading No 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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

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

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/189

HS heading No

Description of product

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

(1)

8548

ex Chapter 86

8608

(2)

(3)

or

(4)

and

electric

Waste and scrap of primary cells, primary
batteries
spent
primary cells, spent primary batteries and spent
of
electric
parts
machinery or
specified or
apparatus, not
included elsewhere in this Chapter

accumulators;

accumulators;

electrical

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

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

railway or

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

Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical) signal-
ling, safety or traffic control equipment for rail-
ways,
inland waterways,
roads,
parking facilities, port installations or airfields;
parts of the foregoing

tramways,

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

ex Chapter 87

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

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

8709

8710

8711

trucks,

self-propelled, not

Works
fitted with
lifting or handling equipment, of the type used
in factories, warehouses, dock areas or airports
for short distance transport of goods; tractors of
the type used on railway station platforms; parts
of the foregoing vehicles

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

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

– – Exceeding 50 cc

– Other

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

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

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

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

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

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

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

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

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

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

L 26/190

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8712

Bicycles without ball bearings

Manufacture from materials not classified in
heading No 8714

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

8715

Baby carriages and parts thereof

8716

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for: Manufacture in which all the materials used are
classified within a heading other than that of
the product

ex 8804

Rotochutes

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

8805

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

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

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

Chapter 89

Ships, boats and floating structures

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

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

ex Chapter 90

Optical,
measuring,
surgical
accessories thereof; except for:

photographic,
cinematographic,
checking, precision, medical or
instruments and apparatus; parts and

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

9001

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

elements,

optical

of

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

28.1.2005

EN

Official Journal of the European Union

L 26/191

HS heading No

Description of product

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

(1)

9002

(2)

(3)

or

(4)

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

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

9004

Spectacles, goggles and the
protective or other

like,

corrective,

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

ex 9005

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

ex 9006

than

(other

Photographic
cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than electrically ignited flash-
bulbs

9007

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

and

9011

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

ex 9014

Other navigational instruments and appliances

9015

(including

Surveying
photogrammetrical
surveying), hydrographic, oceanographic, hydro-
instru-
logical, meteorological or geophysical
ments and appliances,
excluding compasses;
rangefinders

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

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

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

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

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

9016

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

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

L 26/192

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

9017

(2)

(3)

or

(4)

example,

instruments

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

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

9018

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

– Dentists' chairs incorporating dental appliances

or dentists' spittoons

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

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

– Other

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

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

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

9019

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

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 40 % of the ex-works price of the
product

Manufacture in which the
value of all
the materials
used does not exceed 25 %
of the ex-works price of the
product

9020

Other breathing appliances and gas masks,
excluding
neither
protective masks having
mechanical parts nor replaceable filters

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 40 % of the ex-works price of the
product

Manufacture in which the
value of all
the materials
used does not exceed 25 %
of the ex-works price of the
product

9024

9025

9026

Machines and appliances for testing the hardness,
strength,
elasticity or other
mechanical properties of materials (for example,
metals, wood, textiles, paper, plastics)

compressibility,

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers, hygro-
meters and psychrometers, recording or not, and
any combination of these instruments

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Instruments and apparatus
for measuring or
checking the flow, level, pressure or other vari-
ables of
flow
meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of heading
No 9014, 9015, 9028 or 9032

liquids or gases (for example,

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

28.1.2005

EN

Official Journal of the European Union

L 26/193

HS heading No

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

9027

(2)

(3)

or

(4)

and apparatus

spectrometers, gas or

for physical or
Instruments
(for example, polarimeters,
chemical analysis
smoke
refractometers,
instruments and apparatus
analysis apparatus);
for measuring or checking viscosity, porosity,
expansion, surface tension or the like;
instru-
ments and apparatus for measuring or checking
quantities of heat, sound or
(including
exposure meters); microtomes

light

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

9028

liquid or electricity supply or production

Gas,
meters, including calibrating meters therefor:

– Parts and accessories

– Other

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Manufacture:
– in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product;

– where the value of all the non-originating
materials used does not exceed the value of
the originating materials used

Manufacture in which the
value of all
the materials
used does not exceed 30 %
of the ex-works price of the
product

9029

9030

9031

9032

9033

Revolution counters, production counters, taxi-
meters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
those of heading No 9014 or 9015; strobo-
scopes

spectrum analysers and other
Oscilloscopes,
instruments and apparatus
for measuring or
checking electrical quantities, excluding meters
of heading No 9028; instruments and apparatus
for measuring or detecting alpha, beta, gamma,
X-ray, cosmic or other ionizing radiations

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Measuring or checking instruments, appliances
and machines, not specified or included else-
where in this Chapter; profile projectors

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Automatic regulating or controlling instruments
and apparatus

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Parts and accessories (not specified or included
elsewhere in this Chapter) for machines, appli-
ances, instruments or apparatus of Chapter 90

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

ex Chapter 91

Clocks and watches and parts thereof; except for: Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

9105

Other clocks

Manufacture:
– in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product;

– where the value of all the non-originating
materials used does not exceed the value of
the originating materials used

Manufacture in which the
value of all
the materials
used does not exceed 30 %
of the ex-works price of the
product

L 26/194

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

9109

Clock movements, complete and assembled

9110

Complete watch or clock movements, unas-
sembled or partly assembled (movement sets);
incomplete watch
clock movements,
or
assembled; rough watch or clock movements

9111

Watch cases and parts thereof

9112

Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereof

9113

Watch straps, watch bands and watch bracelets,
and parts thereof:

Manufacture:
– in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product;

– where the value of all the non-originating
materials used does not exceed the value of
the originating materials used

Manufacture in which the
value of all
the materials
used does not exceed 30 %
of the ex-works price of the
product

Manufacture:
– in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product;

– where, within the above limit, the materials
classified within heading No 9114 are only
used up to a value of 10 % of the ex-works
price of the product

Manufacture in which the
value of all
the materials
used does not exceed 30 %
of the ex-works price of the
product

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 40 % of the ex-works price of the
product

Manufacture in which the
value of all
the materials
used does not exceed 30 %
of the ex-works price of the
product

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 40 % of the ex-works price of the
product

Manufacture in which the
the materials
value of all
used does not exceed 30 %
of the ex-works price of the
product

– Of base metal, whether or not gold- or
silver-plated, or of metal clad with precious
metal

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

– Other

Manufacture in which the value of all the mate-
rials used does not exceed 50 % of the ex-works
price of the product

Chapter 92

Musical
such articles

instruments; parts and accessories of

Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

Chapter 93

Arms and ammunition; parts and accessories
thereof

Manufacture in which the value of all the mate-
rials used does not exceed 50 % of the ex-works
price of the product

ex Chapter 94

Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings;
lamps
and lighting fittings, not elsewhere specified or
illuminated
included;
name-plates and the like; prefabricated buildings;
except for:

illuminated

signs,

Manufacture in which all the materials used are
classified within a heading other than that of
the product

Manufacture in which the
value of all
the materials
used does not exceed 40 %
of the ex-works price of the
product

28.1.2005

EN

Official Journal of the European Union

L 26/195

HS heading No

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

ex 9401 and
ex 9403

Base metal
cotton cloth of a weight of 300 g/m2 or less

incorporating unstuffed

furniture,

(2)

(3)

or

(4)

Manufacture in which the
value of all
the materials
used does not exceed 40 %
of the ex-works price of the
product

Manufacture in which all the materials used are
classified in a heading other than that of the
product
or
Manufacture from cotton cloth already made up
in a form ready for use of heading No 9401
or 9403, provided:

– its value does not exceed 25 % of

the

ex-works price of the product;

– all the other materials used are already origin-
ating and are classified in a heading other
than heading No 9401 or 9403

Manufacture in which the value of all the mate-
rials used does not exceed 50 % of the ex-works
price of the product

Manufacture in which the value of all the mate-
rials used does not exceed 50 % of the ex-works
price of the product

Manufacture in which all the materials used are
classified within a heading other than that of
the product

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 50 % of the ex-works price of the
product

Manufacture in which all the materials used are
classified within a heading other than that of
the product. However, roughly shaped blocks
for making golf club heads may be used

Manufacture in which all the materials used are
classified within a heading other than that of
the product

9405

Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere
specified or included;
illumi-
nated name-plates and the like, having a perma-
nently fixed light source, and parts thereof not
elsewhere specified or included

illuminated signs,

9406

Prefabricated buildings

ex Chapter 95

Toys, games and sports requisites; parts and
accessories thereof; except for:

9503

toys;
reduced-size (‘scale’) models and
recreational models, working or not;

Other
similar
puzzles of all kinds

ex 9506

Golf clubs and parts thereof

ex Chapter 96

Miscellaneous manufactured articles; except for:

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral carving
materials

Manufacture from ‘worked’ carving materials of
the same heading

ex 9603

Brooms and brushes (except for besoms and the
like and brushes made from marten or squirrel
hair), hand-operated mechanical floor sweepers,
not motorized, paint pads and rollers, squeegees
and mops

9605

Travel sets for personal toilet, sewing or shoe or
clothes cleaning

9606

press-fasteners,

Buttons,
and
press-studs, button moulds and other parts of
these articles; button blanks

snap-fasteners

Manufacture in which the value of all the mate-
rials used does not exceed 50 % of the ex-works
price of the product

Each item in the set must satisfy the rule, which
would apply to it if it were not included in the
set. However, non-originating articles may be
incorporated, provided their total value does
not exceed 15 % of the ex-works price of the
set

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 50 % of the ex-works price of the
product

L 26/196

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(2)

(3)

or

(4)

(1)

9608

9612

and

pens;

felt-tipped

Ball-point
other
porous-tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders,
pencil-holders
parts
(including caps and clips) of the foregoing arti-
cles, other than those of heading No 9609

holders;

similar

and

Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not
on spools or in cartridges; ink-pads, whether or
not inked, with or without boxes

ex 9613

Lighters with piezo-igniter

Manufacture in which all the materials used are
classified within a heading other than that of
the product. However, nibs or nib-points classi-
fied within the same heading may be used

Manufacture in which:
– all the materials used are classified within a

heading other than that of the product;

– the value of all the materials used does not
exceed 50 % of the ex-works price of the
product

Manufacture in which the value of all the mate-
rials of heading No 9613 used does not exceed
30 % of the ex-works price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly shaped blocks

Chapter 97 Works of art, collectors' pieces and antiques

Manufacture in which all the materials used are
classified within a heading other than that of
the product

The exception concerning ‘Zea indurata’ maize is applicable until 31.12.2002.
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 Note 7.2.

(1)
(2)
(3)
(4) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring prepara-

tions, provided they are not classified in another heading in Chapter 32.

(7)

(5) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(6)

In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the
other hand, this restriction only applies to that group of materials which predominates by weight in the product.
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 %.
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.

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.

(8)
(9)
(10) See Introductory Note 6.
(11)

(12) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(13) This rule shall apply until 31.12.2005.

28.1.2005

EN

Official Journal of the European Union

L 26/197

MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

ANNEX III

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighting not less
than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.

2. The competent authorities of the parties 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.

28.1.2005

EN

Official Journal of the European Union

L 26/199

L 26/200

EN

Official Journal of the European Union

28.1.2005

28.1.2005

EN

Official Journal of the European Union

L 26/201

L 26/202

EN

Official Journal of the European Union

28.1.2005

28.1.2005

EN

Official Journal of the European Union

L 26/203

ANNEX IV

L 26/204

EN

Official Journal of the European Union

28.1.2005

28.1.2005

EN

Official Journal of the European Union

L 26/205

PROTOCOL 5

on mutual administrative assistance in customs matters

Article 1

Definitions

For the purposes of this Protocol:

(a) ‘customs legislation’ shall mean any legal or regulatory
provisions applicable in the territories of the Contracting
Parties, governing the import, export and transit of goods
and their placing under any other customs regime or proce-
dure,
including measures of prohibition, restriction and
control;

(b) ‘applicant authority’ shall mean a competent administrative
authority which has been designated by a Contracting Party
for this purpose and which makes a request for assistance
on the basis of this Protocol;

(c) ‘requested authority’ shall mean a competent administrative
authority which has been designated by a Contracting Party
for this purpose and which receives a request for assistance
on the basis of this Protocol;

(d) ‘personal data’ shall mean all

information relating to an

identified or identifiable individual;

(e) ‘operation in breach of customs legislation’ shall mean any
violation or attempted violation of customs legislation.

Article 2

Scope

1.
in the
The Contracting Parties shall assist each other,
areas within their competence, in the manner and under the
conditions laid down in this Protocol, to ensure the correct
application of
in particular by
preventing, investigating and combating operations in breach
of that legislation.

legislation,

customs

the

2.
Assistance in customs matters, as provided for in this
Protocol, shall apply to any administrative authority of the
Contracting Parties which is competent for the application of
this Protocol. It shall not prejudice the rules governing mutual
assistance in criminal matters. Nor shall it cover information
obtained under powers exercised at the request of a judicial
authority, except where communication of such information is
authorised by that authority.

Assistance to recover duties, taxes or fines is not covered

3.
by this Protocol.

Article 3

Assistance on request

1.
At the request of the applicant authority, the requested
authority shall provide it with all relevant information which
may enable it to ensure that customs legislation is correctly

applied,
including information regarding activities noted or
planned which are or could be operations in breach of customs
legislation.

At the request of the applicant authority, the requested

2.
authority shall inform it:

(a) whether goods exported from the territory of one of the
Contracting Parties have been properly imported into the
territory of the other Contracting Party, specifying, where
appropriate, the customs procedure applied to the goods;

(b) whether goods imported into the territory of one of the
Contracting Parties have been properly exported from the
territory of the other Party, specifying, where appropriate,
the customs procedure applied to the goods.

3.
At the request of the applicant authority, the requested
authority shall, within the framework of its legal or regulatory
provisions, take the necessary steps to ensure special surveil-
lance of:

(a) natural or legal persons in respect of whom there are
reasonable grounds for believing that they are or have been
involved in operations in breach of customs legislation;

(b) places where stocks of goods have been or may be
assembled in such a way that there are reasonable grounds
for believing that these goods are intended to be used in
operations in breach of customs legislation;

(c) goods that are or may be transported in such a way that
there are reasonable grounds for believing that they are
intended to be used in operations in breach of customs
legislation;

(d) means of transport that are or may be used in such a way
that there are reasonable grounds for believing that they
are intended to be used in operations in breach of customs
legislation.

Article 4

Spontaneous assistance

The Contracting Parties shall assist each other, at their own
initiative and in accordance with their legal or regulatory provi-
sions, if they consider that to be necessary for the correct appli-
cation of customs legislation, particularly by providing informa-
tion obtained pertaining to:

— activities which are or appear to be operations in breach of
customs legislation and which may be of interest to the
other Contracting Party;

— new means or methods employed in carrying out opera-

tions in breach of customs legislation;

— goods known to be subject to operations in breach of

customs legislation;

L 26/206

EN

Official Journal of the European Union

28.1.2005

— natural or legal persons in respect of whom there are
reasonable grounds for believing that they are or have been
involved in operations in breach of customs legislation;

4.
If a request does not meet the formal requirements set
out above, its correction or completion may be requested; in
the meantime precautionary measures may be ordered.

— means of transport in respect of which there are reasonable
grounds for believing that they have been, are, or may be
used in operations in breach of customs legislation.

Article 5

Delivery, Notification

the request of

the applicant authority,

At
the requested
authority shall, in accordance with legal or regulatory provi-
sions applicable to the latter, take all necessary measures in
order:

— to deliver any documents or

— to notify any decisions,

emanating from the applicant authority and falling within the
scope of this Protocol, to an addressee residing or established
in the territory of the requested authority.

Requests for delivery of documents or notification of decisions
shall be made in writing in an official language of the requested
authority or in a language acceptable to that authority.

Article 6

Form and substance of requests for assistance

Requests pursuant

1.
to this Protocol shall be made in
writing. They shall be accompanied by the documents neces-
sary to enable compliance with the request. When required
because of the urgency of the situation, oral requests may be
accepted, but must be confirmed in writing immediately.

Requests pursuant

2.
following information:

to paragraph 1 shall

include the

(a) the applicant authority;

(b) the measure requested;

(c) the object of and the reason for the request;

(d) the legal or regulatory provisions and other legal elements

involved;

(e) indications as exact and comprehensive as possible on the
natural or legal persons who are the target of the investiga-
tions;

(f) a summary of

the relevant

facts and of

the enquiries

already carried out.

Article 7

Execution of requests

In order to comply with a request for assistance, the
1.
requested authority shall proceed, within the limits of
its
competence and available resources, as though it were acting
on its own account or at the request of other authorities of
that same Contracting Party, by supplying information already
possessed, by carrying out appropriate enquiries or by arran-
ging for them to be carried out. This provision shall also apply
to any other authority to which the request has been addressed
by the requested authority when the latter cannot act on its
own.

Requests for assistance shall be executed in accordance
the requested
regulatory provisions of

2.
with the legal or
Contracting Party.

Duly authorised officials of a Contracting Party may, with
3.
the agreement of the other Contracting Party involved and
subject to the conditions laid down by the latter, be present to
obtain in the offices of the requested authority or any other
concerned authority in accordance with paragraph 1, informa-
tion relating to activities that are or may be operations in
breach of customs legislation which the applicant authority
needs for the purposes of this Protocol.

Duly authorised officials of a Contracting Party involved
4.
may, with the agreement of
the other Contracting Party
involved and subject to the conditions laid down by the latter,
be present at enquiries carried out in the latter's territory.

Article 8

Form in which information is to be communicated

1.
The requested authority shall communicate results of
enquiries to the applicant authority in writing together with
relevant documents, certified copies or other items.

2.

This information may be in computerised form.

Original documents

3.
shall be transmitted only upon
request in cases where certified copies would be insufficient.
These originals shall be returned at the earliest opportunity.

Article 9

Exceptions to the obligation to provide assistance

Requests shall be submitted in an official language of the
3.
requested authority or
in a language acceptable to that
authority. This requirement shall not apply to any documents
that accompany the request under paragraph 1.

Assistance may be refused or may be subject to the satis-
1.
faction of certain conditions or requirements, in cases where a
Party is of the opinion that assistance under this Protocol
would:

28.1.2005

EN

Official Journal of the European Union

L 26/207

(a) be likely to prejudice the sovereignty of Croatia or that of a
Member State which has been requested to provide assis-
tance under this Protocol; or

(b) be likely to prejudice public policy, security or other essen-
in particular in the cases referred to under

tial
interests,
Article 10(2); or

4.
Information obtained shall be used solely for the purposes
of this Protocol. Where one of the Contracting Parties wishes
to use such information for other purposes, it shall obtain the
the authority which provided the
prior written consent of
information. Such use shall then be subject to any restrictions
laid down by that authority.

(c) violate an industrial, commercial or professional secret.

Article 11

2.
Assistance may be postponed by the requested authority
on the ground that it will interfere with an ongoing investiga-
tion, prosecution or proceeding. In such a case, the requested
authority shall consult with the applicant authority to deter-
mine if assistance can be given subject to such terms or condi-
tions as the requested authority may require.

3. Where the applicant authority seeks assistance which it
would itself be unable to provide if so requested, it shall draw
attention to that fact in its request. It shall then be for the
requested authority to decide how to respond to such a
request.

Experts and witnesses

An official of a requested authority may be authorised to
appear, within the limitations of the authorisation granted, as
an expert or witness in judicial or administrative proceedings
regarding the matters covered by this Protocol, and produce
such objects, documents or certified copies thereof, as may be
needed for the proceedings. The request for appearance must
indicate specifically before which judicial or administrative
authority the official will have to appear, on what matters and
by virtue of what title or qualification the official will be ques-
tioned.

4.
For the cases referred to in paragraphs 1 and 2, the deci-
sion of the requested authority and the reasons therefor must
be communicated to the applicant authority without delay.

Article 12

Assistance expenses

Article 10

Information exchange and confidentiality

1.
form
Any information communicated in whatsoever
pursuant to this Protocol shall be of a confidential or restricted
the
nature, depending on the rules applicable in each of
Contracting Parties. It shall be covered by the obligation of offi-
cial secrecy and shall enjoy the protection extended to similar
information under the relevant laws of the Contracting Party
that received it and the corresponding provisions applying to
the Community authorities.

exchanged only where

Personal data may be

2.
the
Contracting Party which may receive them undertakes to
protect such data in at least an equivalent way to the one
applicable to that particular case in the Contracting Party that
may supply them. To that end, contracting parties
shall
communicate to each other information on their applicable
rules, including, where appropriate, legal provisions in force in
the Member States of the Community.

The use,

3.
in judicial or administrative proceedings insti-
tuted in respect of operations in breach of customs legislation,
of information obtained under this Protocol, is considered to
be for the purposes of this Protocol. Therefore, the Contracting
Parties may, in their records of evidence, reports and testimo-
nies and in proceedings and charges brought before the courts,
use as evidence information obtained and documents consulted
in accordance with the provisions of this Protocol. The compe-
tent authority which supplied that information or gave access
to those documents shall be notified of such use.

The Contracting Parties shall waive all claims on each other for
to this
the reimbursement of expenses incurred pursuant
Protocol, except, as appropriate, for expenses to experts and
witnesses, and those to interpreters and translators who are not
public service employees.

Article 13

Implementation

1.
The implementation of this Protocol shall be entrusted on
the one hand to the customs authorities of Croatia and on the
other hand to the competent services of the Commission of the
the
European Communities and the customs authorities of
Member States as appropriate. They shall decide on all practical
measures and arrangements necessary for its application, taking
into consideration the rules in force in particular in the field of
data protection. They may recommend to the competent
bodies amendments which they consider should be made to
this Protocol.

2.
The Contracting Parties shall consult each other and
subsequently keep each other informed of the detailed rules of
implementation which are adopted in accordance with the
provisions of this Protocol.

Article 14

Other agreements

1.
Taking into account the respective competencies of the
European Community and the Member States, the provisions of
this Protocol shall:

L 26/208

EN

Official Journal of the European Union

28.1.2005

— not affect the obligations of the Contracting Parties under

any other international agreement or convention;

— be deemed complementary to agreements on mutual assis-
tance which have been or may be concluded between indi-
vidual Member States and Croatia; and shall

— not

affect

the Community provisions governing the
communication between the competent services of
the
and the
Commission of
customs authorities of the Member States of any informa-
tion obtained under this Protocol which could be of interest
to the Community.

the European Communities

2.
Notwithstanding the provisions of paragraph 1, the provi-
sions of this Protocol shall take precedence over the provisions
of any bilateral agreement on mutual assistance which has been
or may be concluded between individual Member States and
Croatia insofar as the provisions of the latter are incompatible
with those of this Protocol.

3.
In respect of questions relating to the applicability of this
Protocol, the Contracting Parties shall consult each other to
resolve the matter in the framework of the Stabilisation and
Association Committee set up under Article 114 of the Stabili-
sation and Association Agreement.

28.1.2005

EN

Official Journal of the European Union

L 26/209

PROTOCOL 6

on land transport

Article 1

Aim

The aim of this Protocol is to promote cooperation between
the Parties on land transport, and in particular transit traffic,
and to ensure for this purpose that transport between and
through the territories of the Parties is developed in a coordi-
nated manner by means of the complete and interdependent
application of all the provisions of this Protocol.

Article 2

Scope

1.
Cooperation shall cover land transport, and in particular
road, rail and combined transport, and shall include the rele-
vant infrastructure.

In this connection, the scope of this Protocol shall cover

2.
in particular:

— transport infrastructure in the territory of one or other
Party to the extent necessary to achieve the objective of this
Protocol,

— market access, on a reciprocal basis, in the field of road

transport,

— essential
including
measures,

legal and administrative supporting measures
and technical

commercial,

taxation,

social

— cooperation in developing a transport system which meets

environmental needs,

— a regular exchange of information on the development of
the transport policies of the Parties, with particular regard
to transport infrastructure.

3. Waterway transport is governed by the particular provi-
sions of the Declaration in Annex II.

munity territory and destined for a third country or of
goods from a third country destined for Croatia;

(c) combined transport:

the transport of goods where the
lorry, trailer, semi-trailer, with or without tractor unit, swap
body or container of 20 feet or more, uses the road on the
initial or final leg of the journey and on the other leg, rail
or inland waterway or maritime services where this section
exceeds 100 kilometres as the crow flies and make the
initial or final road transport leg of the journey;

— between the point where the goods are loaded and the
leg,
nearest suitable rail loading station for the initial
and between the nearest suitable rail unloading station
and the point where the goods are unloaded for the
final leg, or;

— within a radius not exceeding 150 km as the crow flies
from the inland waterway port or seaport of loading or
unloading.

INFRASTRUCTURE

Article 4

General Provision

The Contracting Parties hereby agree to adopt mutually coordi-
nated measures to develop a multimodal transport infrastruc-
ture network as a vital means of solving the problems affecting
the carriage of goods through Croatia in particular on the
Pan-European Corridors V, VII, X and the Adriatic/Ionian
Pan-European Transport Area connecting to Corridor VIII.

Article 5

Planning

Article 3

Definitions

For the purposes of this Protocol, the following definitions
shall apply:

(a) Community transit traffic: the carriage, by a carrier estab-
lished in the Community, of goods in transit through Croa-
tian territory en route to or from a Member State of the
Community;

(b) Croatian transit traffic: the carriage, by a carrier established
in Croatia, of goods in transit from Croatia through Com-

The development of a multimodal regional transport network
on the Croatian territory which serves the needs of Croatia and
the South-Eastern European region covering the main road and
rail routes, inland waterways, inland ports, ports, airports and
other relevant modes of the network is of particular interest to
the Community and Croatia. This network shall connect to the
regional, Trans or Pan-European networks of the neighbouring
countries and be interoperable with the Trans-European Trans-
port Network of the Community. The respective projects and
priorities will be assessed in accordance with methods used in
the Transport Infrastructure Needs Assessment (TINA) taking
into account the TINA results in neighbouring countries. The
results of this assessment should identify the transport priorities
for allocating Croatia's own resources and any Community
co-financing to projects on this network.

L 26/210

EN

Official Journal of the European Union

28.1.2005

Article 6

— to improve the speed and reliability of combined transport

and in particular:

Financial aspects

contribute

The Community shall

1.
financially, under
Article 107 of the Agreement, to the necessary infrastructure
work referred to in Article 5. This financial contribution may
take the form of credit from the European Investment Bank
and any other form of financing which can provide further
additional resources.

In order to speed up the work the Commission will
2.
endeavour, as far as possible, to encourage the use of additional
resources such as investment by certain Member States on a
bilateral basis or from public or private funds.

RAIL AND COMBINED TRANSPORT

Article 7

General provision

the mutually coordinated measures
The Parties shall adopt
necessary for the development and promotion of rail and
combined transport as a mean of ensuring that in the future a
major proportion of
transport
through Croatia is performed under more environmental-
ly-friendly conditions.

their bilateral and transit

Article 8

Particular aspects relating to infrastructure

As part of the modernisation of the Croatian railways, the
necessary steps shall be taken to adapt the system for combined
regard to the development or
transport, with particular
building of
tunnel gauges and capacity, which
require substantial investment.

terminals,

Article 9

Supporting measures

The Parties shall take all the steps necessary to encourage the
development of combined transport.

The purpose of such measures shall be:

— to encourage the use of combined transport by users and

consignors,

— to make combined transport competitive with road trans-
port,
in particular through the financial support of the
Community or Croatia in the context of their respective
legislations,

— to encourage the use of combined transport over long
distances and to promote,
in particular the use of swap
bodies, containers and unaccompanied transport in general,

— to increase the frequency of convoys in accordance with

the needs of consignors and users,

— to reduce the waiting time at terminals and increase

their productivity,

— to remove in an appropriate manner, all obstacles from
to
so as

to improve access

the approach routes
combined transport,

— to harmonise, where necessary, the weights, dimensions
and technical characteristics of specialised equipment, in
particular so as to ensure the necessary compatibility of
gauges, and to take coordinated action to order and to
put into service such equipment as is required by the
level of traffic,

— and, in general, to take any other appropriate action.

Article 10

The role of the railways

In connection with the respective powers of the States and the
in respect of both passenger and
railways, the Parties shall,
goods transport, recommend that their railways:

— step up cooperation, whether bilateral, multilateral or
within international railway organisations, in all fields, with
particular regard to the improvement of the quality and the
safety of transport services,

— try to establish in common a system of organising the rail-
ways so as to encourage consignors to send freight by rail
rather than road, in particular for transit purposes, on a
basis of
fair competition and while leaving the user
freedom of choice in this matter,

— to prepare

the participation of Croatia within the
Trans-European Freight Network as defined in the Com-
munity acquis on the development of the railways.

ROAD TRANSPORT

Article 11

General Provisions

1. With regard to mutual access to transport markets, the
Parties agree, initially and without prejudice to paragraph 2, to
maintain the regime resulting from bilateral agreements or
instruments concluded
other existing international bilateral
between each Member State of the Community and Croatia or,
where there are no such agreements or instruments, arising
from the de facto situation in 1991.

28.1.2005

EN

Official Journal of the European Union

L 26/211

However, whilst awaiting the conclusion of an agreement
between the Community and Croatia on access to the road
transport market, as provided for in Article 12, and on road
taxation, as provided for in Article 13(2), Croatia shall coop-
erate with the Member States of the Community to amend
these bilateral agreements to adapt them to this Protocol.

6
The Parties shall refrain from taking any unilateral action
that might lead to discrimination between Community and
Croatian carriers or vehicles. Each Contracting Party shall take
all steps necessary to facilitate road transport to or through the
territory of the other Contracting Party.

The Parties hereby agree to grant unrestricted access to
2.
Community transit
traffic through Croatia and to Croatian
transit traffic through the Community with effect from the date
of entry into force of this Agreement.

Article 12

Access to the market

3.
By way of derogation from paragraph 2 the following
provisions will apply to Croatian transit traffic through Austria:

(a) until 31 December 2002 a regime for Croatian transit iden-
tical to that applied under the bilateral Agreement between
Austria and Croatia, signed on 6 June 1995, will be main-
tained. No later than 30 June 2002 the Parties will examine
the functioning of the regime applied between Austria and
Croatia in the light of the principle of non-discrimination
which must apply to heavy goods vehicles from the Euro-
pean Community and such vehicles from Croatia in transit
through Austria. Appropriate measures will be taken in
order to ensure, if necessary, effective non-discrimination;

(b) with effect from 1 January 2003 a system of ecopoints
similar to that laid down by Article 11 of Protocol No 9 to
the 1994 Act of Accession of Austria to the European
Union will apply until 31 December 2003. The method of
calculation and the detailed rules and procedures for the
management and control of the ecopoints will be agreed in
good time by means of an exchange of letters between the
Contracting Parties and will be in line with the provisions
of Articles 11 and 14 of the abovementioned Protocol No 9.

4.
If, as a result of the rights granted under paragraph 2,
transit traffic by Community hauliers increases to such a degree
as to cause or threaten to cause serious harm to road infra-
structure and/or traffic fluidity on the axes mentioned in
Article 5, and under the same circumstances problems arise on
Community territory close to the Croatian borders, the matter
shall be submitted to the Stabilisation and Association Council
in accordance with Article 113 of the Agreement. The Parties
may propose
temporary, non-discriminatory
measures as are necessary to limit or mitigate such harm.

exceptional

5.
If the European Community establishes rules aiming to
reduce pollution caused by heavy goods vehicles registered in
the European Union equivalent rules shall apply to heavy
goods vehicles registered in Croatia that wish to circulate
through the Community territory. The Stabilisation and Asso-
ciation Council shall decide on the necessary modalities.

The Parties shall, as a matter of priority, undertake to work
together to seek, each of them subject to their internal rules,

— courses of action likely to favour the development of a
transport system which meets the needs of the Contracting
Parties, and which is compatible, on the one hand, with the
completion of
the internal Community market and the
implementation of the common transport policy and, on
the other hand, with Croatia's economic and transport
policy,

— a definitive system for regulating future road transport
market access between Contracting Parties on the basis of
reciprocity.

Article 13

Taxation, tolls and other charges

The Parties accept that the taxation of road vehicles, tolls

1.
and other charges on either side must be non-discriminatory.

2.
The Parties shall enter into negotiations with a view to
reaching an agreement on road taxation, as soon as possible,
on the basis of the rules adopted by the Community on this
matter. The purpose of this Agreement shall be, in particular,
to ensure the free flow of trans-frontier traffic, to progressively
eliminate differences between the road taxation systems applied
by the Parties and to eliminate distortions of competition
arising from such differences.

Pending the conclusion of the negotiations mentioned in
3.
paragraph 2, the Parties will eliminate discrimination between
hauliers of the Community or Croatia when levying taxes and
charges on the circulation and/or possession of heavy goods
vehicles as well as taxes or charges levied on transport opera-
tions in the territory of the Parties. Croatia undertakes to notify
the Commission of the European Communities, if so requested,
of the amount of taxes, tolls and charges which it applies, as
well as the method of calculating them.

L 26/212

EN

Official Journal of the European Union

28.1.2005

Until

the conclusion of

4.
the agreements mentioned in
paragraph 2 and in Article 12 any change proposed after the
entry into force of this Agreement to fiscal charges, tolls or
other charges, including the systems for their collection which
may be applied to Community traffic in transit through Croatia
will be subject to a prior consultation procedure.

Article 14

Weights and dimensions

1.
Croatia accepts that road vehicles complying with Com-
munity standards on weights and dimensions may circulate
freely and without hindrance in this respect on the routes
covered by Article 5. During six months after the entry into
force of this Agreement, road vehicles which do not comply
with existing Croatian standards may be subject to a special
non-discriminatory charge which reflects the damage caused by
additional axle weight.

2.
Croatia will endeavour to harmonise its existing regula-
tions and standards for road construction with the legislation
prevailing in the Community by the end of the fifth year after
the entry into force of this Agreement and will make major
efforts for improvement of
the existing routes covered by
Article 5 to those new regulations and standards within the
proposed time, in accordance with its financial possibilities.

Article 15

Environment

1.
In order to protect the environment, the Parties shall
endeavour to introduce standards on gaseous and particulate
emissions and noise levels for heavy goods vehicles, which
ensure a high level of protection.

2.
In order to provide the industry with clear information
and to encourage coordinated research, programming and
production, exceptional national standards in this field shall be
avoided.

Vehicles which comply with standards laid down by interna-
tional agreements also relating to environment may operate
without further restrictions in the territory of the Parties.

For the purpose of introducing new standards, the Parties

3.
shall work together to achieve the abovementioned objectives.

2.
Croatia, as a Contracting Party to the European Agree-
ment concerning the work of crews of vehicles engaged in
international road transport (ERTA), and the Community will
coordinate to the maximum extent possible their policies
concerning driving time,
interruptions and rest periods for
drivers and crew composition, in respect of the future develop-
ment of the social legislation in this area.

3.
The Parties shall cooperate with regard to implementation
and enforcement of the social legislation in the field of road
transport.

4.
The Parties shall ensure the equivalence of their respective
laws on the admission to the occupation of road haulage
operator, with a view to their mutual recognition.

Article 17

Provisions relating to traffic

1.
The Parties shall pool their experience and endeavour to
harmonise their legislation so as to improve the flow of traffic
during peak periods (weekends, public holidays, the tourist
season).

2.
In general, the Parties shall encourage the introduction,
development and coordination of a road traffic information
system.

3.
They shall endeavour to harmonise their legislation on
the carriage of perishable goods, live animals and dangerous
substances.

4.
The Parties shall also endeavour to harmonise the tech-
nical assistance to be provided to drivers, the dissemination of
essential information on traffic and other matters of concern to
tourists, and emergency services including ambulance services.

SIMPLIFICATION OF FORMALITIES

Article 18

Simplification of formalities

Article 16

Social aspects

The Parties agree to simplify the flow of goods by rail

1.
and road, whether bilateral or in transit.

2.
The Parties agree to begin negotiations with a view to
concluding an agreement on the facilitation of controls and
formalities relating to the carriage of goods.

1.
Croatia shall harmonise its legislation on the training of
road haulage personnel, particularly with respect to the carriage
of dangerous goods, with Community standards.

3.
The Parties agree, to the extent necessary, to take joint
action on, and to encourage, the adoption of further simplifica-
tion measures.

28.1.2005

EN

Official Journal of the European Union

L 26/213

FINAL PROVISIONS

Article 19

Widening of the scope

If one of the Parties concludes, on the basis of experience in
the application of this Protocol, that other measures which do
not fall within the scope of the Protocol are in the interest of a
coordinated European transport policy and, in particular, may
help to solve the problem of transit traffic, it shall make sugges-
tions in this respect to the other Party.

Article 20

Implementation

(a) shall draw up plans for cooperation on rail and combined

transport, transport research and the environment;

(b) shall analyse the application of the decisions contained in
this Protocol and shall recommend to the Stabilisation and
Association Committee appropriate
for any
possible problems which might arise;

solutions

(c) shall, two years after the entry into force of the Agreement,
undertake an assessment of the situation as regards infra-
structure improvement and the implications of free transit;

(d) shall coordinate the monitoring,

forecasting and other
statistical work relating to international transport and in
particular transit traffic.

1.
Cooperation between the Parties shall be carried out
within the framework of a special subcommittee to be set up in
accordance with Article 115 of the Agreement.

Article 21

Annexes

2.

This subcommittee in particular:

The Annexes shall form an integral part of this Protocol.

L 26/214

EN

Official Journal of the European Union

28.1.2005

ANNEX I

JOINT DECLARATION

The Community and Croatia take note that the levels of gaseous emissions and noise currently accepted in the

1.
Community for the purposes of heavy goods vehicle type approval from 1 January 2001 (1) are as follows:

Limit values measured on the European Steady Cycle (ESC) and the European Load Response (ELR) test:

Mass of carbon
monoxide

Mass of
hydrocarbons

Mass of
nitrogen oxides

Mass of
particulates

(CO) g/kWh

(HC) g/kWh

(NOx) g/kWh

(PT) g/kWh

Row A

Euro III

2,1

0,66

5,0

0,10
0,13 (a)

Smoke

m-1

0,8

(a) For engines having a swept volume of less than 0,75 dm3 per cylinder and a rated power speed of more than 3 000 min-1

Limit values measured on the European Transient Cycle (ETC):

Mass of carbon
monoxide

Mass of non-
methane
hydrocarbons

Mass of
methane

Mass of
nitrogen oxides

Mass of
particulates

(CO) g/kWh

(NMHC) g/kWh

(CH4) (b) g/kWh

(NOx) g/kWh

(PT) (c) g/kWh

Row A

Euro III

5,45

0,78

1,6

5,0

0,16
0,21 (a)

(a) For engines having a swept volume of less than 0,75 dm3 per cylinder and a rated power speed of more than 3 000 min-1.
(b) For natural gas engines only.
(c) Not applicable for gas fuelled engines.

In the future, the Community and Croatia shall endeavour to reduce the emissions of motor vehicles through the

2.
use of state of the art vehicle emission control technology coupled with improved quality of motor fuel.

(1) Directive 1999/96/EC of 13 December 1999 (OJ L 441, 16.2.2000, p. 1).

28.1.2005

EN

Official Journal of the European Union

L 26/215

ANNEX II

DECLARATION CONCERNING ARTICLE 2

Croatia expressed its interest in opening, as soon as possible, negotiations on future cooperation in the
field of waterways transport.

The Community took careful note of the interest expressed by Croatia.

L 26/216

EN

Official Journal of the European Union

28.1.2005

FINAL ACT

The plenipotentiaries of:

THE KINGDOM OF BELGIUM,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE GRAND DUCHY OF LUXEMBOURG,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty establishing the European Community, the Treaty establishing the European Coal and
Steel Community, the Treaty establishing the European Atomic Energy Community, and the Treaty on European Union,

hereinafter referred to as ‘the Member States’, and of

the EUROPEAN COMMUNITY, the EUROPEAN COAL AND STEEL COMMUNITY and the EUROPEAN ATOMIC
ENERGY COMMUNITY,

hereinafter referred to as ‘the Community’,

of the one part, and

the plenipotentiary of the REPUBLIC OF CROATIA,

of the other part,

meeting in Luxembourg on the 29 October in the year two thousand and one for the signature of the Stabilisation and
Association Agreement between the European Communities and their Member States, of the one part, and the Republic
of Croatia of the other part, hereinafter referred to as ‘the Agreement’;

have adopted the following texts:

the Agreement, its Annexes I - VIII, namely:

Annex I:

Croatian Tariff concession for Community industrial products referred to in Article 18(2)

Annex II:

Croatian Tariff concession for Community industrial products referred to in Article 18(3)

Annex III:

Definition of ‘Baby beef’ products referred to in Article 27(2)

28.1.2005

EN

Official Journal of the European Union

L 26/217

Annex IV (a): Croatian Tariff concession for agricultural products (duty-free for unlimited quantities at the date of

entering into force of the Agreement) referred to in Article 27(3)(a)(i)

Annex IV (b): Croatian Tariff concession for agricultural products (duty-free within quota at the entering into force of

the Agreement) referred to in Article 27(3)(a)(ii)

Annex IV (c): Croatian Tariff concession for agricultural products (duty-free for unlimited quantities one year after

entering into force of the Agreement) referred to in Article 27(3)(b)(i)

Annex IV (d): Croatian Tariff concession for agricultural products (progressive elimination of MFN duties within tariff

quotas) referred to in Article 27(3)(c)(i)

Annex IV (e): Croatian Tariff concession for agricultural products (progressive reduction of MFN duties for unlimited

quantities) referred to in Article 27(3)(c)(ii)

Annex IV (f): Croatian Tariff concession for agricultural products (progressive reduction of MFN duties within quotas)

referred to in Article 27(3)(c)(iii)

Annex V (a):

Products referred to in Article 28(1)

Annex V (b):

Products referred to in Article 28(2)

Annex VI:

Establishment: ‘Financial services’ referred to in Article 50

Annex VII:

Acquisition of real property by EU nationals — List of exceptions referred to in Article 60(2)

Annex VIII:

Intellectual, Industrial and Commercial property rights referred to in Article 71

and the following Protocols:

Protocol 1 on textile and clothing products

Protocol 2 on steel products

Protocol 3 on trade between the Community and Croatia in processed agricultural products

Protocol 4 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

Protocol 5 on mutual administrative assistance in customs matters

Protocol 6 on land transport

The plenipotentiaries of the Member States and of the Community and the plenipotentiary of the Republic of Croatia
have also adopted the following declarations listed below and annexed to this Final Act:

Joint Declaration concerning Articles 21 and 29 of the Agreement

Joint Declaration concerning Article 41 of the Agreement

Joint Declaration concerning Article 45 of the Agreement

Joint Declaration concerning Article 46 of the Agreement

Joint Declaration concerning Article 58 of the Agreement

Joint Declaration concerning Article 60 of the Agreement

Joint Declaration concerning Article 71 of the Agreement

Joint Declaration concerning Article 120 of the Agreement

Joint Declaration concerning the Principality of Andorra

Joint Declaration concerning the Republic of San Marino

The plenipotentiary of the Republic of Croatia has taken note of the Unilateral declaration by the Community and its
Member States, annexed to this Final Act:

Done at Luxembourg, 29 October 2001.

L 26/218

EN

Official Journal of the European Union

28.1.2005

JOINT DECLARATIONS

Joint Declaration on Articles 21 and 29

The Parties declare that in the implementation of Articles 21 and 29 they will examine, in the Stabilisation
and Association Council, the impact of any preferential agreements negotiated by Croatia with third coun-
tries (excluding the countries covered by the EU Stabilisation and Association Process and other adjacent
countries which are not EU members). This examination will allow for an adjustment of Croatian conces-
sions to the European Community if Croatia were to offer significantly better concessions to these coun-
tries.

Joint Declaration concerning Article 41

1. The Community declares its readiness to examine, within the Stabilisation and Association Council, the
issue of Croatia's participation in diagonal cumulation of rules of origin once economic and commercial
as well as other relevant conditions for granting diagonal cumulation have been established.

2. With this in mind, Croatia declares its readiness to enter into negotiations as soon as possible in order
to start economic and trade cooperation with a view to establishing free trade areas with, in particular,
the other countries covered by the European Union's Stabilisation and Association Process.

Joint Declaration concerning Article 45

It is understood that the notion ‘children’ is defined in accordance with national legislation of the host
country concerned.

Joint Declaration concerning Article 46

It is understood that the notion ‘members of their family’ is defined in accordance with national legislation
of the host country concerned.

Joint Declaration concerning Article 58

The Parties express their interest in opening, as soon as possible, discussions on future cooperation in the
field of air transport.

Joint Declaration concerning Article 60

The Parties agree that the provisions laid down in Article 60 shall not be construed to prevent propor-
tionate, non-discriminatory restrictions to the acquisition of real estate based on general interest, nor other-
wise affect the Parties' rules governing the system of property ownership, except as specifically laid down
therein.

It is understood that the acquisition of real estate by Croatian nationals is allowed in the Member States of
the European Union in accordance with the applicable Community law, subject to specific exceptions
permitted thereby and applied in conformity with the applicable national legislations of the Member States
of the European Union.

28.1.2005

EN

Official Journal of the European Union

L 26/219

Joint Declaration concerning Article 71

The Parties agree that for the purpose of this Agreement, intellectual, industrial and commercial property
including the copyright in computer programmes, and neighbouring
includes in particular copyright,
rights, the rights relating to databases, patents, industrial designs, trademarks and service marks, topogra-
phies of integrated circuits geographical indications, including appellation of origins, as well as protection
against unfair competition as referred to in Article 10a of the Paris Convention for the Protection of Indus-
trial Property and protection of undisclosed information on know-how.

Joint Declaration concerning Article 120

(a) For the purposes of the interpretation and practical application of the Agreement, the Parties agree that
the cases of special urgency referred to in Article 120 of the Agreement mean cases of material breach
of the Agreement by one of the two Parties. A material breach of the Agreement consists in

— repudiation of the Agreement not sanctioned by the general rules of international law

— violation of the essential elements of the Agreement set out in Article 2

(b) The parties agree that the ‘appropriate measures’ referred to in Article 120 are measures taken in
accordance with international law. If a Party takes a measure in a case of special urgency pursuant to
Article 120, the other Party may avail itself of the dispute settlement procedure.

DECLARATIONS CONCERNING PROTOCOL 4

Joint Declaration concerning the Principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised
System shall be accepted by Croatia as originating in the Community within the meaning of this Agree-
ment.

2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the above-

mentioned products.

Joint Declaration concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by Croatia as originating in the

Community within the meaning of this Agreement.

2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the above-

mentioned products.

L 26/220

EN

Official Journal of the European Union

28.1.2005

UNILATERAL DECLARATION

DECLARATION BY THE COMMUNITY AND ITS MEMBER STATES

Considering that exceptional trade measures are granted by the European Community to countries partici-
pating or linked to the EU Stabilisation and Association Process including Croatia on the basis of Council
Regulation (EC) No 2007/2000, the European Community and its Member States declare:

— that, pursuant to Article 30 of this Agreement, those of the unilateral autonomous trade measures
which are more favourable shall apply in addition to the contractual trade concessions offered by the
Community in this Agreement as long as Regulation (EC) No 2007/2000 applies;

— that, in particular, for the products covered by Chapters 7 and 8 of the Combined Nomenclature, for
which the Common Customs Tariff provides for the application of ad valorem customs duties and a
specific customs duty, the reduction shall apply also to the specific customs duty in derogation from
the relevant provision of Article 27(1).