Euro-Mediterranean Agreement establishing an Association between the European Community and its Member States, of the one part, and the Republic of Lebanon, of the other part - PROTOCOL 1 concerning arrangements applicable to imports into the Community of agricultural products originating in Lebanon referred to in Article 14(1) - PROTOCOL 2 concerning arrangements applicable to imports into Lebanon of agricultural products originating in the Community referred to in Article 14(2) - PROTOCOL 3 on trade between Lebanon and the Community in processed agricultural products referred to in Article 14(3) - PROTOCOL 4 concerning the definition of the concept originating products and methods of administrative cooperation - PROTOCOL 5 on mutual administrative assistance in customs matters
Date: 2002-06-17
Institutions: Austria, Belgium, Denmark, European Community, Finland, France, Germany, Greece, Ireland, Italy, Lebanon, Luxembourg, Netherlands, Portugal, Spain, Sweden, United Kingdom
Subjects: Lebanon, Mediterranean region (EU), Union for the Mediterranean, association agreement (EU)

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EURO-MEDITERRANEAN AGREEMENT

establishing an Association between the European Community and its Member States, of the one part,
and the Republic of Lebanon, 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, hereinafter referred to as the ‘Member States’, and

THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,

of the one part, and

THE REPUBLIC OF LEBANON, hereinafter referred to as ‘Lebanon’,

of the other part,

CONSIDERING the proximity and interdependence which historic links and common values have established between the
Community, its Member States and Lebanon;

CONSIDERING that the Community, its Member States and Lebanon wish to strengthen those links and to establish lasting
relations, based on reciprocity, solidarity, partnership and co-development;

CONSIDERING the importance which the Parties attach to the principles of the United Nations Charter, particularly the
observance of human rights, democratic principles and economic freedom, which form the very basis of the Association;

CONSIDERING recent political and economic developments both on the European continent and in the Middle East, and
the resulting common responsibilities with regard to the stability, security and prosperity of the Euro-Mediterranean region;

CONSIDERING the importance for the Community and Lebanon of free trade, as guaranteed by the General Agreement on
Tariffs and Trade of 1994 (GATT) and by the other multilateral agreements annexed to the Agreement establishing the WTO;

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CONSIDERING the difference in economic and social development existing between Lebanon and the Community and the
need to strengthen the process of economic and social development in Lebanon;

CONFIRMING that the provisions of this Agreement that fall within the scope of Part III, Title IV of the Treaty establishing
the European Community bind the United Kingdom and Ireland as separate Contracting Parties, and not as part of the Com-
munity, until the United Kingdom or Ireland (as the case may be) notifies Lebanon that it has become bound as part of the
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;

DESIROUS of fully achieving the objectives of the association between them by implementing the relevant provisions of
this Agreement to bring the levels of economic and social development of the Community and Lebanon closer to each other;

CONSCIOUS of the importance of this Agreement, which is based on reciprocity of interests, mutual concessions, coop-
eration and dialogue;

DESIROUS of developing a regular political dialogue on bilateral and international issues of mutual interest;

TAKING ACCOUNT of the Community’s willingness to provide Lebanon with support in its endeavours to bring about eco-
nomic reconstruction, reform and adjustment and social development;

DESIROUS of establishing, maintaining and intensifying cooperation, sustained by regular dialogue, on economic, scien-
tific, technological, social, cultural and audiovisual issues in order to achieve better mutual understanding;

CONVINCED that this Agreement will create a climate conducive to growth in economic relations between them, more par-
ticularly in the trade and investment sectors which are essential to the success of the economic reconstruction and restruc-
turing programme and to technological modernisation,

HAVE AGREED AS FOLLOWS:

Article 1

Article 2

An association is hereby established between the Commu-
1.
nity and its Member States, of the one part, and Lebanon, of the
other part.

2.

The aims of this Agreement are to:

Relations between the Parties, as well as all the provisions of this
Agreement itself, shall be based on respect of democratic prin-
ciples and fundamental human rights as set out in the Universal
Declaration on Human Rights, which guides their internal
and international policy and constitutes an essential element of
this Agreement.

(a) provide an appropriate framework for political dialogue
between the Parties, allowing the development of close rela-
tions in all areas they consider relevant to such dialogue,

(b) establish the conditions for the gradual liberalisation of trade

in goods, services and capital,

(c) promote trade and the expansion of harmonious economic
and social relations between the Parties, notably through dia-
logue and cooperation, so as to foster the development and
prosperity of Lebanon and its people,

TITLE I

POLITICAL DIALOGUE

Article 3

1.
A regular political dialogue shall be established between the
Parties. It shall help build lasting links of solidarity between the
partners which will contribute to the prosperity, stability and
security of the Mediterranean region and bring about a climate of
understanding and tolerance between cultures.

(d) promote economic, social, cultural, financial and monetary

cooperation,

Political dialogue and cooperation are intended in particu-

2.
lar to:

(e) promote cooperation in other areas which are of mutual

interest.

(a)

facilitate rapprochement between the Parties through the
development of better mutual understanding and regular
coordination on international issues of common interest;

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(b) enable each Party to consider the position and interests of the

other;

(c)

contribute to consolidating security and stability in the Medi-
terranean region and in the Middle East in particular;

CHAPTER 1

Industrial products

Article 7

(d) promote common initiatives.

Article 4

Political dialogue shall cover all issues of common interest to the
Parties, examining in particular the conditions required to ensure
peace and security through support for cooperation. The dialogue
shall also seek to create new forms of cooperation directed
towards common objectives.

Article 5

Political dialogue shall take place at regular intervals and

1.
whenever necessary, notably:

(a) at ministerial level, mainly in the framework of the Associa-

tion Council;

(b) at senior official level of Lebanon, on the one hand, and of
the Presidency of the Council and of the Commission on the
other;

(c) by taking full advantage of all diplomatic channels including
regular briefings by officials, consultations on the occasion of
international meetings and contacts between diplomatic rep-
resentatives in third countries;

(d) where appropriate, by any other means which would make a
useful contribution to consolidating dialogue and increasing
its effectiveness.

A political dialogue shall be established between the Euro-

2.
pean Parliament and the Lebanese Parliament.

TITLE II

FREE MOVEMENT OF GOODS

BASIC PRINCIPLES

Article 6

The Community and Lebanon shall gradually establish a free trade
area over a transitional period not exceeding 12 years from the
entry into force of this Agreement according to the modalities set
out in this Title and in conformity with the provisions of the Gen-
eral Agreement on Tariffs and Trade of 1994 and of the other
multilateral agreements on trade in goods annexed to the Agree-
ment establishing the World Trade Organisation (WTO), herein-
after referred to as the GATT.

The provisions of this Chapter shall apply to products originating
in the Community and Lebanon falling within Chapters 25 to 97
of the Combined Nomenclature and of the Lebanese Customs tar-
iff with the exception of the products listed in Annex 1.

Article 8

Imports into the Community of products originating in Lebanon
shall be allowed free of customs duties and of any other charge
having equivalent effect.

Article 9

1.
Customs duties and charges having equivalent effect appli-
cable on import into Lebanon of products originating in the Com-
munity shall be progressively abolished in accordance with the
following schedule:

— five years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 88 % of the basic
rate,

— six years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 76 % of the basic
rate,

— seven years after the date of entry into force of this Agree-
ment each duty and charge shall be reduced to 64 % of the
basic rate,

— eight years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 52 % of the basic
rate,

— nine years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 40 % of the basic
rate,

— 10 years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 28 % of the basic
rate,

— 11 years after the date of entry into force of this Agreement
each duty and charge shall be reduced to 16 % of the basic
rate,

— 12 years after the date of entry into force of this Agreement

the remaining duties and charges shall be abolished.

2.
In the event of serious difficulties for a given product, the
schedule applicable under paragraph 1 above may be reviewed by
the Association Committee by common accord on the under-
standing that the schedule for which the review has been requested
may not be extended in respect of the product concerned beyond
the maximum transitional period of 12 years. If the Association
Committee has not taken a decision within 30 days of an appli-
cation by Lebanon to review the schedule, Lebanon may suspend
the schedule provisionally for a period which may not exceed
one year.

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For each product concerned, the basic duty to be gradually
3.
reduced as provided in paragraph 1 shall be the rates referred to in
Article 19.

CHAPTER 2

Agricultural, fisheries and processed agricultural products

Article 10

Article 12

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

The provisions of this Chapter shall apply to products originating
in the Community and Lebanon falling within Chapters 1 to 24
of the Combined Nomenclature and of the Lebanese Customs tar-
iff and to the products listed in Annex 1.

Article 11

Article 13

1.
Exceptional measures of limited duration which derogate
from the provisions of Article 9 may be taken by Lebanon in the
form of an increase or reintroduction of customs duties.

2.
These measures may only concern new and infant indus-
tries, or sectors undergoing restructuring or facing serious diffi-
culties, particularly where these difficulties entail major social
problems.

3.
Customs duties on imports into Lebanon of products origi-
nating in the Community that are introduced by such exceptional
measures may not exceed 25 % ad valorem and shall maintain an
element of preference for products originating in the Community.
The total value of imports of the products which are subject to
these measures may not exceed 20 % of the yearly average of total
imports of industrial products from the Community during the
last three years for which statistics are available.

These measures shall be applied for a period not exceeding
4.
five years unless a longer duration is authorised by the Associa-
tion Committee. They shall cease to apply at the latest on the
expiry of the maximum transitional period of 12 years.

The Community and Lebanon shall progressively establish a
greater liberalisation of their trade in agricultural, fisheries and
processed agricultural products, of interest to both parties.

Article 14

1.
Agricultural products originating in Lebanon listed in Pro-
tocol 1 on importation into the Community shall be subject to
the arrangement set out in that Protocol.

2.
Agricultural products originating in the Community listed
in Protocol 2 on importation into Lebanon shall be subject to the
arrangement set out in that Protocol.

3.
Trade in processed agricultural products falling under this
chapter shall be subject to the arrangements set out in Protocol 3.

Article 15

5.
No such measures can be introduced in respect of a prod-
uct if more than three years have elapsed since the elimination of
all duties and quantitative restrictions or charges or measures hav-
ing equivalent effect concerning that product.

Five years after the entry into force of this Agreement, the
1.
Community and Lebanon shall assess the situation in order to
determine measures to be applied by the Community and Leba-
non one year following the revision of this Agreement, in accor-
dance with the objective set out in Article 13.

6.
Lebanon shall inform the Association Committee of any
exceptional measures it intends to adopt and, at the request of the
Community, consultations shall be held on the measures and sec-
tors concerned before they are implemented. When adopting such
measures Lebanon shall provide the Committee with a schedule
for the elimination of the customs duties introduced under this
Article. This schedule shall provide for a phasing-out of these
duties in equal annual instalments starting no later than the end
of the second year following their introduction. The Association
Committee may decide on a different schedule.

2. Without prejudice to the provisions of paragraph 1 and tak-
ing account of the volume of trade in agricultural, fisheries and
processed agricultural products between the two Parties and the
particular sensitivity of such products, the Community and Leba-
non shall examine on a regular basis in the Association Council,
product by product and on an orderly and reciprocal basis, the
possibility of granting each other further concessions.

Article 16

By way of derogation from provisions of paragraph 4, the
7.
Association Committee may exceptionally, to take account of the
difficulties involved in setting up new industries, endorse the mea-
sures already taken by Lebanon pursuant to paragraph 1 for a
maximum period of three years beyond the 12-year transitional
period.

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

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The Party carrying out such modification shall inform the
2.
Association Committee thereof. At the request of the other Party,
the Association Committee shall meet to take due account of the
interest of the other Party.

3.
If the Community or Lebanon, in applying paragraph 1,
modifies the arrangements made by this Agreement for agricul-
tural products, they shall accord imports originating in the other
Party an advantage comparable to that provided for in this
Agreement.

4.
Any modification of the arrangements made by this Agree-
ment shall be the subject, at the request of the other Party, of con-
sultations within the Association Council.

Article 19

1.
For each product the basic rate to which the successive
reductions laid down in Article 9(1) are to be applied shall be that
actually applied vis-à-vis the Community on the day of conclu-
sion of the negotiations.

In the event of the accession of Lebanon to the WTO, the
2.
applicable rates for imports between the Parties shall be the WTO
bound rate or lower effectively applied rate enforced as of the date
of the accession. If, after the accession to the WTO, a tariff reduc-
tion is applied on an erga omnes basis, the reduced rate shall apply.

Article 17

3.
The provision laid down in paragraph 2 is of application for
any tariff reduction applied after the day of conclusion of the
negotiations on an erga omnes basis.

1.
Both Parties agree to cooperate to reduce the potential for
fraud in the application of the trade provisions of this Agreement.

The Parties shall communicate to each other their respec-

4.
tive applied rates on the day of conclusion of the negotiations.

2.
Notwithstanding other provisions of this Agreement, where
one Party finds that there is sufficient evidence of fraud such as a
significant increase in trade 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 verification of evi-
dence of origin by the other Party, both Parties shall enter into
consultations immediately to find an appropriate solution. Pend-
ing such a solution, the Party concerned may take the appropri-
ate measures it deems necessary. In the selection of the measure
priority must be given to those which least disturb the function-
ing of the arrangements established in this Agreement.

CHAPTER 3

Common provisions

Article 18

No new customs duties on imports or exports or charges
1.
having equivalent effect shall be introduced in trade between the
Community and Lebanon, nor shall those already applied upon
entry into force of this Agreement be increased unless this Agree-
ment provides otherwise.

Article 20

Products originating in Lebanon shall not enjoy more favourable
treatment when imported into the Community than that applied
by Member States among themselves.

Article 21

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

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

Article 22

2.
No new quantitative restriction on imports or measure hav-
ing equivalent effect shall be introduced in trade between the
Community and Lebanon.

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

3.
Quantitative restrictions on imports and measures having
equivalent effect in trade between Lebanon and the Community
shall be abolished upon the entry into force of this Agreement.

4.
Neither the Community nor Lebanon shall apply to exports
between themselves either customs duties or charges having
equivalent effect, or quantitative restrictions or measures of
equivalent effect.

2.
Consultations between the Parties shall take place within the
Association Committee concerning agreements establishing such
customs unions or free trade areas and, where requested, on other
major issues related to their respective trade policies with 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 can be taken of the mutual interests of the
Community and Lebanon.

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Article 23

Article 26

If one of the Parties finds that dumping is taking place in trade
with the other Party in line with prevailing international rules as
defined in Article VI of the General Agreement on Tariffs and
Trade (GATT) 1994 and related internal legislation, it may take
appropriate measures against this practice in accordance with the
WTO Agreement on the implementation of Article VI of the
GATT 1994 and related internal legislation.

1. Where compliance with the provisions of Article 18(4)
leads to:

(a)

re-export to a third country against which the exporting Party
maintains, for the product concerned, quantitative export
restrictions, export duties or measures or charges having
equivalent effect,

Article 24

or

1. Without prejudice to Article 35, the WTO Agreement on
Subsidies and Countervailing Measures shall apply between the
Parties.

2.
Until the necessary rules referred to in Article 35(2) are
adopted, if either Party finds that subsidy is taking place in trade
with the other Party in line with prevailing international rules as
defined in Articles VI and XVI of the General Agreement on Tar-
iffs and Trade (GATT) 1994 and related internal legislation, it may
invoke appropriate measures against this practice in accordance
with those rules as defined by the WTO Agreement on Subsidies
and Countervailing Measures and related internal legislation.

Article 25

(b) a serious shortage, or threat thereof, of a product essential to

the exporting Party,

and where the situations referred to above give rise, or are likely
to give rise, to major difficulties for the exporting Party, that Party
may take appropriate measures under the conditions and in accor-
dance with the procedures laid down in paragraph 2.

2.
The difficulties arising from the situations referred to in
paragraph 1 shall be submitted for examination to the Associa-
tion Committee. The Association Committee may take any deci-
sion needed to put an end to the difficulties. If it has not taken
such a decision within thirty days of the matter being referred
to it, the exporting Party may apply appropriate measures on the
exportation of the product concerned. The measures shall be non-
discriminatory and shall be eliminated when conditions no longer
justify their maintenance.

1.
The provisions of Article XIX of the GATT 1994 and the
WTO Agreement on Safeguards and related internal legislation
are applicable between the Parties.

Article 27

2.
Before applying safeguard measures as defined by interna-
tional rules, the Party intending to apply such measures shall sup-
ply the Association Committee with all relevant information
required for a thorough examination of the situation with a view
to seeking a solution acceptable to the Parties.

In order to find such a solution the Parties shall immediately hold
consultations within the Association Committee. If, as a result of
the consultations, the Parties do not reach an agreement within
thirty days of the initiation of the consultations on a solution to
avoid the application of the safeguard measures, the Party intend-
ing to apply safeguard measures may apply the provisions of
Article XIX of the GATT 1994 and the WTO Agreement on
Safeguards.

3.
In the selection of safeguard measures pursuant to this
Article, the Parties shall give priority to those, which cause least
disturbance to the achievement of
this
Agreement.

the objectives of

Nothing in this Agreement shall preclude prohibitions or restric-
tions on imports, exports or goods in transit justified on grounds
of public morality, public policy or public security; of the protec-
tion of health and life of humans, animals or plants; of the pro-
tection of national treasures of artistic, historic or archaeological
value; of the protection of intellectual industrial and commercial
property; of rules relating to gold and silver and conservation of
exhaustible natural resources. Such prohibitions or restrictions
shall not, however, constitute a means of arbitrary discrimination
or a disguised restriction on trade between the Parties.

Article 28

The concept of ‘originating products’ for the application of the
provisions of the present Title and the methods of administrative
cooperation relating thereto are laid down in Protocol 4.

Article 29

4.
Safeguard measures shall be notified immediately to the
Association Committee and shall be the subject of periodic con-
sultations within the Committee, particularly with a view to their
abolition as soon as circumstances permit.

The Combined Nomenclature of goods shall be applied to the
classification of goods for imports into the Community. The
Lebanese customs tariff shall be applied to the classification of
goods for imports into Lebanon.

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TITLE III

RIGHT OF ESTABLISHMENT AND SUPPLY OF SERVICES

(d)

‘natural person’ means a person who is a national either of a
Member State of the Community or of Lebanon according to
their respective national legislations.

Article 30

Treatment granted by either Party to the other with respect
1.
to the right of establishment and the supply of services shall be
based on each Party’s commitments and other obligations under
the General Agreement on Trade in Services (GATS). This provi-
sion shall take effect from the date of the final accession of Leba-
non to the WTO.

2.
Lebanon undertakes to provide a schedule of specific com-
mitments on services, prepared in accordance with Article XX of
the GATS, to the European Community and their Member States
as soon as it is finalised.

3.
The Parties undertake to consider development of the above
provisions with a view to the establishment of an ‘economic inte-
gration agreement’ as defined in Article V of the GATS.

TITLE IV

PAYMENTS, CAPITAL, COMPETITION AD OTHER
ECONOMIC PROVISIONS

CHAPTER 1

Current payments and movement of capital

Article 31

Within the framework of the provisions of this Agreement, and
subject to the provisions of Articles 33 and 34, there shall be no
restrictions between the Community of the one part, and Leba-
non of the other part, on the movement of capital and no dis-
crimination based on the nationality or on the place of residence
of their nationals or on the place where such capital is invested.

Article 32

4.
The objective provided for in paragraph 3 shall be subject
to a first examination by the Association Council one year after
the entry into force of this Agreement.

Current payments connected with the movement of goods, per-
sons, services or capital within the framework of this Agreement
shall be free of all restrictions.

5.
The Parties shall not, between the date of entry into force of
this Agreement and Lebanon’s accession to the WTO, take any
measures or actions which render the conditions for the supply
of services by Community or Lebanese service suppliers more dis-
criminatory than those existing on the date of entry into force of
this Agreement.

6.

For the purposes of this Title:

(a)

‘service suppliers’ of a Party means any juridical or natural
person that seeks to provide or provides a service;

(b) a ‘juridical person’ means a company or a subsidiary, set up
in accordance with the laws either of a Member State of the
Community or of Lebanon and having its registered office,
central administration or principal place of business in the
territory either of the Community or of Lebanon. Should the
juridical person have only its registered office or central
administration in the territory either of the Community or of
Lebanon, it shall not be considered as either a Community or
a Lebanese juridical person, unless its operations possess a
real and continuous link with the economy either of the
Community or Lebanon;

(c)

‘subsidiary’ means a juridical person which is effectively con-
trolled by another juridical person;

Article 33

1.
Subject to other provisions in this Agreement and other
international obligations of the Community and Lebanon, the
provisions of Articles 31 and 32 shall be without prejudice to the
application of any restriction which exists between them on the
date of entry into force of this Agreement, in respect of the move-
ment of capital between them involving direct investment, includ-
ing in real estate, establishment, the provision of financial services
or the admission of securities to capital markets.

2.
However, the transfer abroad of investments made in Leba-
non by Community residents or in the Community by Lebanese
residents and of any profit stemming therefrom shall not be
affected.

Article 34

Where one or several Member States of the Community or Leba-
non face or risk facing serious difficulties concerning balance of
payments, the Community or Lebanon respectively may, in con-
formity with the conditions laid down within the framework of
the GATT and Articles VIII and XIV of the Statutes of the Inter-
national Monetary Fund, take restrictive measures with regard
to current payments if such measures are strictly necessary. The
Community or Lebanon, as appropriate, shall inform the other
Party immediately thereof and shall provide as soon as possible a
timetable for the removal of such measures.

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CHAPTER 2

Article 38

Competition and other economic matters

Article 35

1.
The following are incompatible with the proper function-
ing of this Agreement, insofar as they may affect trade between
the Community and Lebanon:

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

(b) abuse by one or more undertakings of a dominant position
in the territories of the Community or Lebanon as a whole
or in a substantial part thereof, as defined by their respective
legislation.

2.
The Parties will enforce their respective competition legis-
lation and shall exchange information taking into account the
limitations imposed by the requirements of confidentiality. The
necessary rules for cooperation in order to implement para-
graph 1 shall be adopted by the Association Committee within
five years of entry into force of this Agreement.

3.
If the Community or Lebanon considers that a particular
practice is incompatible with the terms of paragraph 1 of this
Article, and if such practice causes or threatens to cause serious
prejudice to the other Party, it may take appropriate measures
after consultation within the Association Committee or after
thirty working days following referral for such consultation.

Article 36

The Member States and Lebanon shall progressively adjust, with-
out prejudice to their commitments respectively taken or to be
taken under the GATT, any State monopolies of a commercial
character, so as to ensure that, by the end of the fifth year follow-
ing 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 of
Lebanon. The Association Committee will be informed about the
measures adopted to implement this objective.

Article 37

1.
Pursuant to the provisions of this Article and of Annex 2,
the Parties shall ensure adequate and effective protection of intel-
lectual, industrial and commercial property rights in conformity
with the highest international standards, including effective means
of enforcing such rights.

The implementation of this Article and of Annex 2 shall be
2.
regularly reviewed by the Parties. If problems in the area of intel-
lectual property protection affecting trading conditions occur,
urgent consultations shall be undertaken, at the request of either
Party, with a view to reaching mutually satisfactory solutions.

Article 39

The Parties shall take as their aim a reciprocal and gradual

1.
liberalisation of public procurement contracts.

The Association Council shall take the steps necessary

2.
to implement paragraph 1.

TITLE V

ECONOMIC AND SECTOR COOPERATION

Article 40

Objectives

1.
The two Parties shall together establish the strategies and
procedures needed to achieve cooperation in the fields covered by
this Title.

2.
The Parties undertake to intensify economic cooperation in
their mutual interest and in the spirit of partnership which is at
the root of this Agreement.

3.
The aim of economic cooperation shall be to support Leba-
non’s own efforts to achieve sustainable economic and social
development.

Article 41

Scope

1.
Cooperation shall be targeted first and foremost at areas of
activity suffering the effects of internal constraints and difficulties
or affected by the process of liberalising Lebanon’s economy as a
whole, and more particularly by the liberalisation of trade between
Lebanon and the Community.

With regard to public enterprises and enterprises to which spe-
cial or exclusive rights have been granted, the Association Coun-
cil shall ensure that as from the fifth year following the date of
entry into force of this Agreement there is neither enacted nor
maintained any measure distorting trade between the Community
and Lebanon to an extent contrary to the Parties’ interests. This
provision should not obstruct the performance in law or in fact
of the particular tasks assigned to these enterprises.

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

3.
Preservation of the environment and ecological balances
shall constitute a central component of the various fields of eco-
nomic cooperation.

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The Parties may agree to extend the economic cooperation

4.
to other sectors not covered by the provisions of this Title.

— Lebanese participation in networks of decentralised

cooperation,

Article 42

Methods and modalities

Economic cooperation shall be implemented in particular by:

— promoting synergy between training and research;

(b)

improve Lebanon’s research capabilities; and its technologi-
cal development;

(a) a regular economic dialogue between the Parties, which cov-

ers all areas of macroeconomic policy;

(c)

stimulate technological innovation and the transfer of new
technology and dissemination of know-how;

(b)

regular exchange of information and ideas in every sector of
cooperation including meetings of officials and experts;

(d)

study the ways Lebanon can participate in European frame-
work programmes for research.

(c)

transfer of advice, expertise and training;

(d)

implementation of
workshops;

joint actions such as seminars and

(e)

technical, administrative and regulatory assistance;

(f)

the dissemination of information on cooperation.

Article 43

Education and training

Cooperation aims at:

Article 45

Environment

The Parties shall encourage cooperation in preventing dete-
1.
rioration of the environment, controlling pollution and ensuring
the rational use of natural resources, with a view to ensuring sus-
tainable development.

2.

Cooperation shall be centred upon:

(a) water quality in the Mediterranean, and control and preven-

tion of marine pollution;

(b) waste management, particularly that of toxic waste;

(a) defining the means to appreciably improve the situation in
the field of education and training, particularly in vocational
training;

(c)

salinisation;

(b) encouraging the setting up of strong links between agencies
specialised in joint actions, and the exchange of experiences
and know-how, essentially, the exchange of youth, exchanges
between universities and other educational institutions, so as
to bring cultures closer together;

(d) environmental management of sensitive coastal areas;

(e)

environmental education and awareness;

(c) particularly encouraging access of the female population to
education,

including technical and higher

education,
and vocational training.

(f)

the use of advanced instruments for environmental manage-
ment and monitoring, and in particular the use of the envi-
ronment information system and studies on environmental
impact;

Article 44

Scientific, technical and technological cooperation

(g)

the effect of industrial development on the environment in
general and on the safety of industrial plant in particular;

The aim of cooperation shall be to:

(h)

the effect of agriculture on soil quality and water quality;

(a)

encourage the establishment of permanent links between the
Parties’ scientific communities, notably by means of:

(i)

soil preservation and conservation;

— providing Lebanon with access to Community research
and technological development programmes in accor-
dance with Community rules governing non-Community
countries’ involvement in such programmes,

(j)

rational management of water resources;

(k)

joint research and monitoring activities as well as pro-
grammes and projects.

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Article 46

Industrial cooperation

The aim of cooperation shall be to:

(a)

(b)

(c)

encourage cooperation between the Parties’ economic opera-
tors, including cooperation in the context of access for Leba-
non to Community business networks;

support the effort to modernise and restructure Lebanon’s
public and private sector industry (including the agri-food
industry);

foster an environment which favours private initiative, with
the aim of stimulating and diversifying output for the domes-
tic and export markets;

(c)

examining the creation of joint ventures (especially for small
and medium-sized enterprises), and when appropriate the
conclusion of agreements between the Member States and
Lebanon;

(d) establishing mechanisms for encouraging and promoting

investments;

(e)

the development of a legal framework conducive to invest-
ment between the two Parties, through the conclusion by
Lebanon and the Member States of investment protection
agreements, where appropriate, and agreements preventing
double taxation.

2.
Cooperation may extend to the planning and implementa-
tion of projects demonstrating the effective acquisition and use of
basic technologies, the use of standards, the development of
human resources and the creation of jobs locally.

(d) enhance Lebanon’s human resources and industrial potential
through better use of policy in the fields of innovation and
research and technological development;

Cooperation in standardisation and conformity assessment

Article 48

(e)

facilitate access to capital markets to finance productive
investment;

The Parties shall cooperate in:

(f)

encourage the development of SMEs, particularly by:

— promoting contacts between enterprises, partly by using
Community networks and instruments for the promo-
tion of industrial cooperation and partnership,

(a)

reducing divergences in standardisation, metrology, quality
control and conformity assessment;

(b) developing the updating of Lebanese laboratories;

(c) negotiating mutual recognition agreements as soon as the

conditions for them are met;

— facilitating credit access for financing investment,

— making information and support services available,

(d)

strengthening the Lebanese institutions responsible for stan-
dardisation, quality, and intellectual, industrial and commer-
cial property.

— enhance human resources to encourage innovation, and

setting up projects and economic activities.

Article 49

Approximation of legislation

Article 47

Promotion and protection of investment

The Parties shall use their best endeavours to approximate their
respective laws in order to facilitate the implementation of this
Agreement.

Cooperation shall aim at increasing the flow of capital,

1.
expertise and technology to Lebanon through, inter alia:

Article 50

Financial services

(a) appropriate means of identifying investment opportunities
and information channels on investment regulations;

The aim of cooperation shall be to achieve closer common rules
and standards in areas including the following:

(b) providing information on European investment regimes
(technical assistance, direct financial support, fiscal incen-
tives, investment insurance, etc.) related to outward invest-
ment and enhancing the possibility of Lebanon to benefit
from them;

(a) developing the financial markets in Lebanon;

(b)

improving accounting, auditing, supervision and regulation
of financial services and financial monitoring in Lebanon.

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Article 51

Agriculture and fisheries

(b) establish and enforce operating and safety standards compa-

rable to those prevailing in the Community;

The aims of cooperation shall be:

(c) upgrade technical equipment to Community standards for

multimodal transport, container traffic and transshipment;

(a)

to support policies aiming to diversify production;

(b)

to reduce food dependency;

(c)

to promote a form of agriculture which pays due regard to
the environment;

(d)

to establish closer relations between enterprises, groupings
and professional organisations of the two Parties;

(e)

to provide assistance and technical training; support for agro-
nomic research, advisory services, agricultural education and
technical training of staff in the agricultural sector;

(f)

to harmonise phytosanitary and veterinary standards;

(g)

to support integrated rural development, including improve-
ment of basic services and development of ancillary eco-
nomic activities, particularly in the regions affected by the
eradication of illicit crops;

(d)

improve road, maritime and multimodal transit and the man-
agement of ports, airports, sea and air traffic control, railways
and navigation aids;

(e)

reorganise and restructure of the mass transport sector
including public transport.

Article 53

Information society and telecommunications

The Parties recognise that information and communication
1.
technologies constitute a key element of modern society, vital to
economic and social development, and a cornerstone of the
emerging information society.

2.

Cooperation in this field shall aim at:

(h) cooperation between rural areas, exchange of experience and

know-how on rural development;

(a) a dialogue on the various aspects of the information society,

including telecommunications policies;

(i)

development of sea fishing and aquaculture;

(j)

development of packaging, storage and marketing tech-
niques; and the improvement of distribution channels;

(k)

to develop agricultural water resources;

(l)

to develop the forestry sector, especially in the fields of reaf-
forestation, forest fire prevention, forest pasture and combat-
ing desertification;

(m) to develop agricultural mechanisation and promotion of agri-

cultural service cooperatives;

(b) exchanges of information and technical assistance on regu-
latory matters, standardisation, conformity tests and certifi-
cation
and
telecommunications technology;

information

technology

regards

as

(c) dissemination of new information and telecommunications
technology, and of updated facilities for advanced commu-
nications, information services and technology;

(d) promotion and implementation of joint projects for research,
technical development and industrial applications in infor-
mation technologies, communications, telematics and the
information society;

(n)

to strengthen the agricultural credit system.

(e)

Article 52

Transport

The aim of cooperation shall be to:

the participation of Lebanese organisations in pilot projects
established
programmes within
and
frameworks;

European

the

(f)

interconnection and interoperability between Community
telematic networks and services and those of Lebanon;

(a)

restructure and modernise road, rail, port and airport infra-
structure linked to the main trans-European lines of commu-
nication of common interest;

(g) a dialogue on regulatory cooperation on international ser-
vices, including aspects relating to protection of data and
privacy.

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Article 54

Energy

Cooperation shall focus on:

(a) promotion of renewable energy;

2.

Cooperation will focus in particular on:

(a)

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

(b)

the possibility of interconnection between the transit systems
of the Community and of Lebanon;

(b) promotion of energy-saving and energy efficiency;

(c)

the exchange of information among experts and vocational
training;

(c) applied research relating to networks of databases linking the

two Parties’ economic and social operators;

(d)

technical assistance where appropriate.

(d)

supporting modernisation and development of energy net-
works and the interconnection of such networks with Com-
munity networks.

3. Without prejudice to other forms of cooperation provided
for in this Agreement, particularly in the fields of combating drug
abuse and money laundering, the Contracting Parties’ administra-
tive authorities shall provide mutual assistance in accordance with
the terms of Protocol 5.

Article 55

Tourism

Cooperation shall aim to:

(a) promote investment in tourism;

(b)

improve the knowledge of the tourist industry and ensure
greater consistency of policies affecting tourism;

(c) promote a good seasonal spread of tourism;

(d) highlight the importance of the cultural heritage for tourism;

(e)

ensure that the interaction between tourism and the environ-
ment is suitably maintained;

(f) make tourism more competitive through support

for

increased standards and professionalism;

(g) enhance information flows;

Article 57

Cooperation in statistics

The aim of cooperation shall be to harmonise methodology used
by the Parties and to put to use data, including data-banks, on all
areas covered by this Agreement for which statistics can be
collected.

Article 58

Consumer protection

Cooperation in this field should be geared to making consumer
protection schemes in the Community and Lebanon compatible
and should, as far as possible, involve:

(a)

increasing the compatibility of consumer legislation in order
to avoid barriers to trade;

(b) establishment and development of systems of mutual infor-
mation on dangerous food and industrial products and inter-
connecting them (rapid alert systems);

(h)

intensify training activities in hotel management and admin-
istration, and training in other hotel trades;

(c)

exchanges of information and experts;

(i) organise exchanges of experience so as to ensure balanced,
sustainable development of
tourism, notably through
exchanges of information, exhibitions, conventions and pub-
lications on tourism.

Article 56

Customs cooperation

1.
The Parties shall develop customs cooperation to ensure
that the provisions on trade are observed. For this purpose they
shall establish a dialogue on customs matters.

(d) organising training schemes and supplying technical

assistance.

Article 59

Cooperation in reinforcement of institutions
and rule of law

The Parties reiterate the importance of the rule of law and the
proper functioning of institutions at all levels in the areas of
administration in general, and law enforcement and the machin-
ery of justice in particular. An independent and effective judiciary
and well-trained legal profession are of particular importance in
this context.

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Article 60

Money laundering

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

2.
Cooperation in this area may include administrative and
technical assistance aimed at establishing effective standards and
their efficient implementation in the area of combating money
laundering in line with international standards.

Cooperation between the Parties may comprise technical
3.
and administrative assistance in particular in the following areas:
drafting of national legislation and policies; establishment of insti-
tutions 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.

TITLE VI

COOPERATION IN SOCIAL AND CULTURAL MATTERS

CHAPTER 1

Dialogue and cooperation in the social field

Article 61

Article 63

Prevention and fight against organised crime

1.
The Parties agree to cooperate in order to prevent and fight
organised crime, in particular in the following fields: human traf-
ficking; exploitation for sexual purposes; corruption; the counter-
instruments; the illicit traffic of prohibited,
feit of financial
counterfeited or pirated products and of illegal transactions con-
cerning in particular industrial refuse or radioactive material; the
trafficking of firearms and explosives; computer criminality; sto-
len cars.

Parties shall cooperate closely in order to establish appro-

2.
priate mechanisms and standards.

3.
Technical and administrative cooperation in this field will
include training and the strengthening of the effectiveness of the
authorities and structures responsible for fighting and for prevent-
ing criminality and the formulation of measures for crime
prevention.

Article 62

Cooperation on illicit drugs

1. Within their respective powers and competencies, the Par-
ties shall cooperate to ensure a balanced and integrated approach
towards drugs. Drug policies and actions shall be aimed at reduc-
ing the supply, trafficking and demand of illicit drugs as well as at
a more effective control of precursors.

The two Parties shall decide together on the methods needed to
achieve cooperation in the fields covered by this Title.

Article 64

The Parties shall conduct regular dialogue on any social

1.
matter which is of interest to them.

2.
This dialogue shall be used to find ways to achieve progress
in the field of movement of workers and equal treatment and
social integration of Lebanese and Community nationals legally
residing in the territories of their host countries.

3.

The dialogue shall notably cover all issues related to:

(a)

living and working conditions of

the
communities;

the migrant

(b) migration;

(c)

illegal immigration;

(d)

schemes and programmes to encourage equal treatment
between Lebanese and Community nationals, mutual knowl-
edge of cultures and civilisations, the furthering of tolerance
and the removal of discrimination.

Article 65

2.
The Parties shall agree on the necessary methods of coop-
eration to attain these objectives. Actions shall be based on com-
monly agreed principles along the lines of the five basic principles
endorsed at the United Nations General Assembly Special Session
on Drugs of 1998 (UNGASS).

1. With a view to consolidating cooperation between the Par-
ties in the social field, projects and programmes shall be carried
out in any area of interest to them, including:

(a)

improving living conditions, particularly in disadvantaged
areas and areas whose population has been displaced;

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(b) promoting the role of women in the economic and social
development process, particularly through education and the
media;

Cooperation in the field of audiovisual media shall seek to
2.
encourage cooperation in such areas as co-production and train-
ing. The Parties shall seek ways to encourage Lebanese participa-
tion in Community initiatives in this sector.

(c) bolstering and developing Lebanon’s family planning and

mother and child protection programmes;

(d)

improving the social security and health insurance systems,

3.
The Parties agree that existing cultural programmes of the
Community and of one or more of the Member States and fur-
ther activities of interest to both sides, can be extended to
Lebanon.

(e)

(f)

improving the health care system, notably through coopera-
tion in the field of public health and prevention, health secu-
rity and medical training and management;

4.
The Parties shall in addition, work to promote cultural
cooperation of a commercial nature, particularly through joint
projects (production, investment and marketing), training and
exchange of information.

implementing and financing exchange and leisure pro-
grammes for mixed groups of Lebanese and European young
people, youth workers, youth NGO representatives, and
other experts in the youth field residing in the Member States,
with a view to promoting mutual knowledge of their respec-
tive cultures and fostering tolerance.

The Parties shall, in identifying cooperation projects, pro-
5.
grammes and joint activities, give special attention to young
people, self-expression, heritage conservation issues, the dissemi-
nation of culture, and communication skills using written and
audiovisual media.

The Parties shall engage in a dialogue on all aspects of
2.
mutual
interest, and particularly on social problems such as
unemployment, rehabilitation of the less able-bodied, equal treat-
ment for men and women, labour relations, vocational training,
safety and health at work.

Cooperation shall be implemented in the way set out in

6.
Article 42.

Article 66

CHAPTER 3

Cooperation for the prevention and control of
illegal immigration

Cooperation schemes may be carried out in coordination with
Member States and relevant international organisations.

Article 68

CHAPTER 2

The Parties agree to cooperate in order to prevent and con-

1.
trol illegal immigration. To this end:

Cooperation in cultural matters, audiovisual media
and information

Article 67

(a)

each of the Member States agrees to readmit any of its
nationals illegally present on the territory of Lebanon, upon
request by the latter and without further formalities once
such persons have been positively identified as such,

The Parties agree to promote cultural cooperation in fields
1.
of mutual interest and in a spirit of respect for each other’s cul-
tures. They shall establish a sustainable cultural dialogue. This
cooperation shall promote in particular:

(b) Lebanon 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 once such persons
have been positively identified as such.

(a)

conservation and restoration of historic and cultural heritage
(monuments, sites, artefacts, rare books and manuscripts,
etc.);

The Member States and Lebanon will also provide their nationals
with appropriate identity documents for such purposes.

(b) exchange of art exhibitions and artists;

(c)

training of persons working in the cultural field.

2.
In respect of the Member States of the European Union, the
obligation in this Article applies only in respect of those persons
who are to be considered their nationals for Community purposes
in accordance with the Treaty establishing the European
Community.

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In respect of Lebanon, the obligation in this Article applies
3.
only in respect to those persons who are considered Lebanese in
accordance to the Lebanese legal system and all the relevant laws
concerning citizenship.

Article 69

After the entry into force of this Agreement, the Parties, at
1.
the request of any of them, shall negotiate and conclude bilateral
agreements with each other, regulating specific obligations for the
readmission of their nationals. These agreements shall also cover,
if deemed necessary by any of the Parties, arrangements for the
readmission of third country nationals. Such agreements will lay
down details about categories of persons covered by these
arrangements as well as the modalities of their readmission.

Adequate financial and technical assistance to implement

2.
these agreements may be provided to Lebanon.

Article 72

Within the framework of Community instruments intended to
buttress structural adjustment programmes in the Mediterranean
countries – and in close coordination with the Lebanese authori-
ties and other contributors, in particular the international finan-
cial institutions – the Community will examine suitable ways of
supporting structural policies carried out by Lebanon to restore
financial equilibrium in all its key aspects and create an economic
environment conducive to boosting growth, while at the same
time enhancing social welfare.

Article 73

In order to ensure a coordinated approach to dealing with the
exceptional macroeconomic and financial problems which could
stem from the progressive implementation of this Agreement, the
Parties shall closely monitor the development of trade and finan-
cial relations between the Community and Lebanon as part of the
regular economic dialogue established under Title V.

Article 70

TITLE VIII

INSTITUTIONAL, GENERAL AND FINAL PROVISIONS

The Association Council shall examine what other joint efforts
can be made to prevent and control illegal immigration.

TITLE VII

FINANCIAL COOPERATION

Article 71

1. With a view to full attainment of this Agreement’s objec-
tives, financial cooperation shall be considered for Lebanon in line
with the appropriate financial procedures and resources.

2.
These procedures shall be adopted by mutual agreement
between the Parties by means of the most suitable instruments
once this Agreement enters into force.

In addition to the areas covered by Titles V and VI of this

3.
Agreement, cooperation may entail, inter alia:

(a)

facilitating reforms aimed at modernising the economy,

(b)

rebuilding and updating economic infrastructure,

(c) promoting private investment and job creation activities,

(d)

taking into account the effects of the progressive introduc-
tion of a free trade area on the Lebanese economy, in particu-
lar where the updating and restructuring of the affected
economic sectors, especially industry, is concerned,

Article 74

1.
An Association Council is hereby established which shall
meet at ministerial level when circumstances require, on the ini-
tiative of its Chairman and in accordance with the conditions laid
down in its rules of procedure.

2.
The Association Council shall examine any major issues
arising within the framework of this Agreement and any other
bilateral or international issues of mutual interest.

Article 75

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

2. Members of the Association Council may arrange to be rep-
resented, in accordance with the provisions laid down in its rules
of procedure.

The Association Council

3.
procedure.

shall establish its

rules of

The Association Council shall be chaired in turn by a mem-
4.
ber of the Council of the European Union and a member of the
Government of Lebanon in accordance with the provisions laid
down in its rules of procedure.

Article 76

(e)

flanking measures for policies implemented in the social sec-
tors, particularly for reform of social security.

1.
The Association Council shall, for the purpose of attaining
the objectives of this Agreement, have the power to take decisions
in the cases provided for therein.

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The decisions taken shall be binding on the Parties, which
2.
shall take the measures necessary to implement the decisions
taken. The Association Council may also make appropriate
recommendations.

The Association Council shall draw up its decisions and rec-

3.
ommendations by agreement between the two Parties.

Article 77

1.
Subject to the powers of the Association Council, an Asso-
ciation Committee is hereby established which shall be respon-
sible for the implementation of this Agreement.

The Association Council may delegate to the Association

2.
Committee, in full or in part, any of its powers.

Article 78

The Association Committee, which shall meet at the level of
1.
officials, shall consist of representatives of members of the Euro-
pean Union and of the Commission of the European Communi-
ties, on the one hand, and of representatives of the Government
of Lebanon, on the other.

The Association Committee shall establish its rules of

2.
procedure.

The Association Committee shall normally meet alternately

3.
in the Community and in Lebanon.

Article 79

1.
The Association Committee shall have the power to take
decisions for the management of this Agreement as well as in the
areas in which the Association Council has delegated its powers
to it.

2.
The Association Committee shall draw up its decisions by
agreement between the Parties. These decisions shall be binding
on the Parties, which shall take the measures necessary to imple-
ment the decisions taken.

Article 80

The Association Council may decide to set up any working group
or body necessary for the implementation of this Agreement. It
shall define the terms of reference of any such working group or
body that shall be subordinated to it.

Article 82

1.
Each of the Parties may refer to the Association Council any
dispute relating to the application or interpretation of this
Agreement.

The Association Council may settle the dispute by means of

2.
a decision.

Each Party shall be bound to take the measures involved in

3.
carrying out the decision referred to in paragraph 2.

4.
In the event of it not being possible to settle the dispute in
accordance with paragraph 2, either Party may notify the other of
the appointment of an arbitrator; the other Party must then
appoint a second arbitrator within two months. For the applica-
tion of this procedure, the Community and the Member States
shall be deemed to be one Party to the dispute.

The Association Council shall appoint a third arbitrator.

The arbitrators’ decisions shall be taken by majority vote.

Each Party to the dispute must take the steps required to imple-
ment the decision of the arbitrators.

Article 83

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 pro-
duction indispensable for defence purposes, provided that
such measures do not impair the conditions of competition
in respect of products not intended for specifically military
purposes;

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

Article 84

Article 81

The Association Council shall take all appropriate measures to
facilitate cooperation and contacts between the European Parlia-
ment and the Lebanese Parliament, and between the Economic
and Social Committee of the Community and its counterpart in
Lebanon.

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

(a)

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

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(b)

the arrangements applied by the Community in respect of
Lebanon shall not give rise to any discrimination between
Lebanese nationals or its companies or firms.

Article 85

As regards direct taxation, nothing in this Agreement shall have
the effect of:

(a)

extending the fiscal advantages granted by either Party in any
international agreement or arrangement by which it is bound;

(b) preventing the adoption or application by either Party of any
measure aimed at preventing fraud or the evasion of taxes;

(c) opposing the right of either Party to apply the relevant pro-
visions of its tax legislation to taxpayers who are not in an
identical situation, in particular as regards their place of
residence.

Article 86

The Parties shall take any general or specific measures
1.
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 ful-
fil an obligation under this Agreement, it may take appropriate
measures. Before so doing, except in cases of special urgency, it
shall supply the Association Council with all the relevant infor-
mation required for a thorough examination of the situation with
a view to seeking a solution acceptable to the Parties.

3.
In the selection of the appropriate measures referred to in
paragraph 2, priority must be given to those which least disturb
the functioning of this Agreement. The Parties also agree that
these measures shall be taken in accordance with international
law and shall be proportional to the violation.

These measures shall be notified immediately to the Association
Council and shall be the subject of consultations within the Asso-
ciation Council if the other Party so requests.

Article 87

Annexes 1 and 2 and Protocols 1 to 5 shall form an integral part
of this Agreement.

Article 88

For the purposes of this Agreement, ‘Parties’ shall mean, on the
one hand, the Community, or the Member States, or the Commu-
nity and its Member States, in accordance with their respective
powers, and Lebanon, on the other hand.

Article 89

1.

This Agreement shall be concluded for an unlimited period.

Either Party may denounce this Agreement by notifying the
2.
other Party. This Agreement shall cease to apply six months after
the date of such notification.

Article 90

This Agreement shall apply, on the one hand, to the territories in
which the Treaty establishing the European Community is applied
and under the conditions laid down in that Treaty and, on the
other hand, to the territory of Lebanon.

Article 91

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

Article 92

This Agreement shall be approved by the Parties in accor-

1.
dance with their own procedures.

2.
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 paragraph 1 have been
completed.

Upon its entry into force, this Agreement shall replace the
3.
Cooperation Agreement between the European Economic Com-
munity and the Republic of Lebanon and the Agreement between
the Member States of the European Coal and Steel Community
and Lebanon, signed in Brussels on 3 May 1977.

Article 93

Interim Agreement

In the event that, pending the completion of the procedures nec-
essary for the entry into force of this Agreement, the provisions
of certain parts of this Agreement, in particular those relating to
the free movement of goods, are put into effect by means of an
Interim Agreement between the Community and Lebanon, the
parties agree that, in such circumstances, for the purposes of Titles
II and IV of this Agreement and Annexes 1 and 2 and Protocols 1
to 5 thereto, the terms ‘date of entry into force of this Agreement’
mean the date of entry into force of the Interim Agreement in
relation to obligations contained in these Articles, Annexes and
Protocols.

30.5.2006

EN

Official Journal of the European Union

L 143/19

Hecho en Luxemburgo, el diecisiete de junio de dos mil dos.

Udfærdiget i Luxembourg den syttende juni to tusind og to.

Geschehen zu Luxemburg am siebzehnten Juni zweitausendundzwei.

Έγινε στο Λουξεμβούργο, στις δέκα εφτά Ιουνίου δύο χιλιάδες δύο.

Done at Luxembourg on the seventeenth day of June in the year two thousand and two.

Fait à Luxembourg, le dix-sept juin deux mille deux.

Fatto a Lussemburgo, addì diciassette giugno duemiladue.

Gedaan te Luxemburg, de zeventiende juni tweeduizendtwee.

Feito no Luxemburgo, em dezassete de Junho de dois mil e dois.

Tehty Luxemburgissa seitsemäntenätoista päivänä kesäkuuta vuonna kaksituhattakaksi.

Som skedde i Luxemburg den sjuttonde juni tjugohundratvå.

Pour le Royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

Cette signature engage également la Communauté française, la Communauté flamande, la Communauté ger-
manophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige
Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.

Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Fran-
zösische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.

På Kongeriget Danmarks vegne

Für die Bundesrepublik Deutschland

L 143/20

EN

Official Journal of the European Union

30.5.2006

Για την Ελληνική Δημοκρατία

Por el Reino de España

Pour la République française

Thar cheann Na hÉireann
For Ireland

Per la Repubblica italiana

Pour le Grand-Duché de Luxembourg

30.5.2006

EN

Official Journal of the European Union

L 143/21

Voor het Koninkrijk der Nederlanden

Für die Republik Österreich

Pela República Portuguesa

Suomen tasavallan puolesta
För Republiken Finland

För Konungariket Sverige

For the United Kingdom of Great britain and Northern Ireland

L 143/22

EN

Official Journal of the European Union

30.5.2006

Por la Comunidad Europea
For Det Europæiske Fællesskab
Für die Europäische Gemeinschaft
Για την Ευρωπαϊκή Κοινότητα
For the European Community
Pour la Communauté européenne
Per la Comunità europea
Voor de Europese Gemeenschap
Pela Comunidade Europeia
Euroopan yhteisön puolesta
På Europeiska gemenskapens vägnar

30.5.2006

EN

Official Journal of the European Union

L 143/23

LIST OF ANNEXES AND PROTOCOLS

ANNEX 1

List of agricultural and processed agricultural products falling under HS chapters 25 to 97
referred to in Articles 7 and 12

ANNEX 2

Intellectual, industrial and commercial property referred to in Article 38

PROTOCOL 1

concerning arrangements applicable to imports into the Community of agricultural prod-
ucts originating in Lebanon referred to in Article 14(1)

PROTOCOL 2

concerning arrangements applicable to imports into Lebanon of agricultural products origi-
nating in the Community referred to in Article 14(2)

PROTOCOL 3

on trade between Lebanon and the Community in processed agricultural products referred
to in Article 14(3)

ANNEX 1

concerning arrangements applicable to imports into the Community of processed
agricultural products originating in Lebanon

ANNEX 2

concerning arrangements applicable to imports into Lebanon of processed agri-
cultural products originating in the Community

PROTOCOL 4

concerning the definition of the concept ‘originating products’ and methods of administra-
tive cooperation

PROTOCOL 5

on mutual administrative assistance in customs matters

L 143/24

EN

Official Journal of the European Union

30.5.2006

List of agricultural and processed agricultural products falling under HS chapters 25 to 97 of the HS referred
to in Articles 7 and 12

ANNEX 1

HS Code

HS Code

HS Code

HS Heading

HS Code

HS Headings

HS Code

HS Heading

HS Code

HS Headings

HS Heading

HS Headings

HS Headings

HS Headings

HS Heading

HS Heading

2905 43

2905 44

2905 45

3301

3302 10

(mannitol)

(sorbitol)

(glycerol)

(essential oils)

(odoriferous substances)

3501 to 3505

(albuminoidal substances, modified starches, glues)

3809 10

3823

3824 60

(finishing agents)

(industrial fatty acids, acid from oil refining, industrial fatty alcohols)

(sorbitol n.e.p.)

4101 to 4103

(hides and skins)

4301

(raw furskins)

5001 to 5003

(raw silk and silk waste)

5101 to 5103

(wool and animal hair)

5201 to 5203

(raw cotton, waste and cotton carded or combed)

5301

5302

(raw flax)

(raw hemp)

30.5.2006

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Official Journal of the European Union

L 143/25

ANNEX 2

Intellectual, industrial and commercial property referred to in Article 38

1.

By the end of the fifth year after the entry into force of this Agreement, Lebanon shall ratify the revisions to the fol-
lowing multilateral conventions on intellectual property, to which Member States and Lebanon are parties or which
are de facto applied by Member States:

— Paris Convention for the protection of industrial property (Stockholm Act 1967 and amended in 1979),

— Berne Convention for the Protection of Literary and Artistic Works (revised at Paris in 1971 and amended in

1979),

— Nice Agreement concerning the International Classification of Goods and Services for the purposes of the Regis-

tration of Marks (Geneva 1977, amended in 1979).

2.

By the end of the fifth year after the entry into force of this Agreement, Lebanon shall accede to the following multi-
lateral conventions to which Member States are Parties or which are de facto applied by Member States:

— Patent Cooperation Treaty (Washington, 1970, amended in 1979 and modified in 1984),

— Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent

Procedure (1977, modified in 1980),

— Protocol to the Madrid Agreement concerning the international registration of marks (Madrid, 1989),

— Trademark Law Treaty (Geneva, 1994),

— International Convention for the Protection of New Varieties of Plants (UPOV) (Geneva Act of 1991),

— Agreement on Trade-related Aspects of Intellectual Property, Annex 1C to the Agreement establishing the World

Trade Organisation (TRIPs, Marrakesh 1994).

The Parties shall make every effort to ratify the following multilateral conventions at the earliest possible opportunity:

— WIPO Copyright Treaty (Geneva, 1996),

— WIPO Performances and Phonograms Treaty (Geneva, 1996).

3.

The Association Council may decide that paragraph 1 shall apply to other multilateral conventions in this field.

L 143/26

EN

Official Journal of the European Union

30.5.2006

PROTOCOL 1

concerning arrangements applicable to imports into the Community of agricultural products
originating in Lebanon referred to in Article 14(1)

1.

2.

3.

Imports into the Community of the following products originating in Lebanon shall be subject to the con-
ditions set out below.

Imports into the Community of those agricultural products originating in Lebanon other than those listed
in this Protocol shall be allowed free of customs duty.

For the first year of application, the volumes of tariff quotas shall be calculated as a pro rata of the basic
volumes, taking into account the part of the period elapsed before the date of entry into force of this
Agreement.

A

B

C

D

E

F

Reduction of the customs duty
in addition to the tariff
quota (B) (2)

(quantity)

—

Annual
increase

(tons net
weight)

Specific
provisions

CN code 2002

Description (1)

0603

Cut flowers and flower buds of a kind
suitable for bouquets or for ornamental
purposes

Reduction of
the MFN cus-
toms duty (2)

(%)

0

Tariff quota

(tons net
weight)

—

0701 90 50

New potatoes, fresh or chilled, from
1 January to 31 May

100

10 000

0701 90 50
ex 0701 90 90

New potatoes, fresh or chilled, from
1 June to 31 July

100

20 000

ex 0701 90 90

New potatoes, fresh or chilled, from
1 October to 31 December

100

20 000

0702 00 00

Tomatoes, fresh or chilled

0703 20 00

Garlic, fresh or chilled

100

100

5 000

5 000

0707 00

Cucumbers
or chilled

and

gherkins,

fresh

100

unlimited

(%)

—

—

—

—

60

60

1 000

2 000

2 000

unlimited

1 000

3 000

0

0709 10 00

Globe artichokes, fresh or chilled

0709 90 31

Olives, fresh or chilled, for uses other
than the production of oil

0709 90 70

Courgettes, fresh or chilled

0711 20 10

Preserved olives, for uses other than the
production of oil

0805 10

Oranges, fresh or dried

0805 20

Mandarins
tangerines
(including
and satsumas); clementines, wilkings
and similar citrus hybrids, fresh or dried

100

100

100

100

60

60

unlimited

1 000

—

—

unlimited

1 000

—

—

0

0

unlimited

unlimited

0805 50

Lemons and limes, fresh or dried

40

unlimited

—

(2)

(3)

(2)

(2)

(4)

(2)

(4)

(2)

(2)

(2)

30.5.2006

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Official Journal of the European Union

L 143/27

A

B

C

D

E

F

CN code 2002

Description (1)

ex 0806

ex 0806 10 10

Grapes, fresh or dried, other than fresh
table grapes from 1 October to 30 April
and from 1 June to 11 July and others
than table grapes of the variety Emperor
(vitis vinifera cv)

Fresh table grapes,
from 1 October
to 30 April and from 1 June to 11 July,
other than table grapes of the variety
Emperor (vitis vinifera cv)

0808 10

0808 20

Apples, fresh

Pears and quinces, fresh

0809 10 00

Apricots, fresh

0809 20

0809 30

ex 0809 40

ex 0809 40

Cherries, fresh

Peaches, including nectarines, fresh

Plums and sloes, fresh, from 1 Septem-
ber to 30 April

Plums and sloes, fresh, from 1 May
to 31 August

1509 10
1510 00 10

Olive oil

1701

2002

2009 61
2009 69

2204

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

Tomatoes, prepared or preserved other-
wise than by vinegar or acetic acid

Grape juice (including grape must)

Wine of fresh grapes, including fortified
wines; grape must other than that of
heading No 2009

Reduction of
the MFN cus-
toms duty (2)

(%)

100

Tariff quota

(tons net
weight)

unlimited

100

6 000

100

100

100

100

100

100

100

100

0

100

100

0

10 000

unlimited

5 000

5 000

2 000

unlimited

5 000

1 000

—

1 000

unlimited

—

Reduction of the customs duty
in addition to the tariff
quota (B) (2)

(%)

(quantity)

Annual
increase

(tons net
weight)

Specific
provisions

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

(5)

(2)

60

60

60

60

—

—

—

—

—

—

4 000

unlimited

unlimited

unlimited

—

—

—

—

—

—

—

—

—

—

500

—

—

—

—

—

(1) Notwithstanding the rules for the implementation of the Combined Nomenclature, the wording of 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 Protocol, by the coverage of the CN code. Where ex CN codes are indicated, the
preferential scheme is to be determined by application of the CN code and description taken together.

(2) The reduction only applies to the ad valorem part of the duty.
(3) Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 1 to 13 of Commission Regulation (EEC) No 1047/2001

(OJ L 145, 31.5.2001, p. 35) and subsequent amendments).

(4) Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93

(OJ L 253, 11.10.1993, p. 71) and subsequent amendments).

(5) The concession applies to imports of untreated olive oil, wholly obtained in Lebanon and transported direct from Lebanon to the Community.

L 143/28

EN

Official Journal of the European Union

30.5.2006

PROTOCOL 2

concerning arrangements applicable to imports into Lebanon of agricultural products originating
in the Community referred to in Article 14(2)

1.

Imports into the Republic of Lebanon of the following products originating in the Community shall be
subject to the conditions set out below.

2. The reduction rates in column (B) of the customs duty in (A) shall neither apply to the minimum duties

nor to the excise duties in (C).

Lebanese Cus-
toms Code

Description (1)

0101

0102

0103

Live horses, asses, mules and hinnies

Live bovine animals

Live swine

0104 10

Live sheep

0104 20

Live goats

0105 11

Live fowls of the species Gallus domesticus, weighing
not more than 185 g

0105 12

Live turkeys, weighing not more than 185 g

0105 19

Other live poultry, weighing not more than 185g

0105 92

0105 93

Live fowls of the species Gallus domesticus, weighing
not more than 2 000 g

Live fowls of the species Gallus domesticus, weighing
more than 2 000 g

0105 99

Other live poultry (ducks, geese, turkeys, guinea fowls)

0106

0201

0202

0203

0204

Other live animals

Meat of bovine animals, fresh or chilled

Meat of bovine animals, frozen

Meat of swine, fresh, chilled or frozen

Meat of sheep or goats, fresh, chilled or frozen

0205 00

Meat of horses, asses, mules or hinnies, fresh, chilled or
frozen

0206

0207 11

0207 12

Edible offal of bovine animals, swine, sheep, goats,
horses, asses, mules or hinnies, fresh, chilled or frozen

Meat and edible offal of the poultry of heading No
0105 of fowls of the species Gallus domesticus, not cut
in pieces, fresh or chilled

Meat and edible offal of the poultry of heading No
0105 of fowls of the species Gallus domesticus, not cut
in pieces, frozen

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

free

5

free

5

5

5

5

70

70

5

5

5

5

5

5

5

5

70

70

(%)

100

free

100

free

100

100

100

100

20

20

100

100

100

100

100

100

100

100

20

20

Minimum duty: LBP 2 250/net kg

Minimum duty: LBP 2 250/net kg

Minimum duty: LBP 4 200/net kg

Minimum duty: LBP 4 200/net kg

30.5.2006

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Official Journal of the European Union

L 143/29

A

B

C

Lebanese Cus-
toms Code

Description (1)

Currently applied
customs duty

0207 13

0207 14

Meat and edible offal of
the poultry of heading
No 0105 of fowls of the species Gallus domesticus, cuts
and offal, fresh or chilled

Meat and edible offal of
the poultry of heading
No 0105 of fowls of the species Gallus domesticus, cuts
and offal, frozen

0207 24

Meat and edible offal of
the poultry of heading
No 0105 of turkeys not cut in pieces, fresh or chilled

0207 25

Meat and edible offal of
No 0105 of turkeys not cut in pieces, frozen

the poultry of heading

0207 26

Meat and edible offal of
No 0105 of turkeys, cuts and offal, fresh or chilled

the poultry of heading

0207 27

Meat and edible offal of
No 0105 of turkeys, cuts and offal, frozen

the poultry of heading

0207 32

0207 33

0207 34

0207 35

0207 36

the poultry of heading
Meat and edible offal of
No 0105 of ducks, geese or guinea fowls, not cut in
pieces, fresh or chilled

the poultry of heading
Meat and edible offal of
No 0105 of ducks, geese or guinea fowls, not cut in
pieces, frozen

Meat and edible offal of
the poultry of heading
No 0105 of ducks, geese or guinea fowls, fatty livers,
fresh or chilled

Meat and edible offal of
the poultry of heading
No 0105 of ducks, geese or guinea fowls, other, fresh
or chilled

Meat and edible offal of
the poultry of heading
No 0105 of ducks, geese or guinea fowls, other, fro-
zen

0208

Other meat and edible meat offal, fresh, chilled or
frozen

0209 00

Pig fat, free of lean meat, and poultry fat, not rendered
or otherwise extracted, fresh, chilled, frozen, salted, in
brine, dried or smoked

0210

Meat and edible meat offal, salted, in brine, dried or
smoked; edible flours and meals of meat or meat offal

0401 10 10 Milk not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
not exceeding 1 %

0401 10 90 Other, not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
not exceeding 1 %

(%)

70

70

5

5

70

70

5

5

5

5

5

5

5

5

70

5

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

(%)

20

Specific provisions

Minimum duty: LBP 9 000/net kg

20

Minimum duty: LBP 9 000/net kg

100

100

20

20

100

100

100

100

100

100

100

100

30

100

Minimum duty: LBP 2 100/net kg

Minimum duty: LBP 2 100/net kg

Minimum duty: LBP 700/l+excise
duty LBP 25/l

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

L 143/30

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

0401 20 10 Milk not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
exceeding 1 % but not exceeding 6 %

0401 20 90 Other, not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
exceeding 1 % but not exceeding 6 %

0401 30 10 Milk not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
exceeding 6 %

0401 30 90 Other, not concentrated nor containing added sugar or
other sweetening matter, of a fat content, by weight,
exceeding 6 %

0402 10

0402 21

0402 29

0402 91

Milk and cream, concentrated or containing added
sugar or other sweetening matter, in powder, granules
or other solid forms, of a fat content, by weight, not
exceeding 1,5 %

Milk and cream, in powder, granules or other solid
forms, of a fat content, by weight, exceeding 1,5 %, not
containing added sugar or other sweetening matters

Milk and cream, in powder, granules or other solid
forms, of a fat content, by weight, exceeding 1,5 %,
other

Milk and cream, other than in powder, granules or
other solid form, other, not containing added sugar or
other sweetening matter

0402 99 10 Milk and cream, other than in powder, granules or
other solid form, In liquid form not concentrated con-
taining sugar or other sweetening matter

0402 99 90 Other

ex 0403 10

Unflavoured yogurt

0403 90 10

Labneh

ex 0403 90 90

Unflavoured other products falling under heading
0403

0404 10

Whey and modified whey, whether or not concen-
trated or containing added sugar or other sweetening
matter

0404 90

Other products than whey consisting of natural milk
constituents, not elsewhere specified or included

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

70

5

70

5

5

5

5

5

70

5

70

70

20

5

5

Minimum duty: LBP 700/l+excise
duty LBP 25/l

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP 700/l+excise
duty LBP 25/l

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP 700/l+excise
duty LBP 25/l

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty LBP 1 000/semi
gross kg+excise duty LBP 25/l

Minimum duty LBP 4 000/semi
gross kg

Excise duty LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

(%)

30

A

30

100

100

100

100

100

30

100

43

43

30

100

100

30.5.2006

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Official Journal of the European Union

L 143/31

Lebanese Cus-
toms Code

Description (1)

0405 10

Butter

0405 90

Other fats and oils derived from milk

0406 10

Fresh (unripened or uncured) cheese, including whey
cheese, and curd

0406 20

Grated or powdered cheeses, of all kinds

0406 30

Processed cheese, not grated or powdered

0406 40

Blue-veined cheese

ex 0406 90

Kashkaval

ex 0406 90

Other cheese, except Kashkaval cheese

0407 00 10

Fresh chicken eggs

0407 00 90 Other birds’ eggs

0408 11

Egg yolks, dried

0408 19

Egg yolks, other than dried

0408 91

Other birds’ eggs than egg yolks, not in shell, dried

0408 99

Other birds’ eggs than egg yolks, not in shell, other
than dried

0409 00

Natural honey

0410 00

0504 00

Edible products of animal origin, not elsewhere speci-
fied or included

Guts, bladders and stomachs of animals (other than
fish), whole and pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked

0511 10

Bovine semen

0511 91

Products of fish or crustaceans, molluscs or other
aquatic invertebrates; dead animals of Chapter 3

0511 99

Other animal products not elsewhere specified

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhi-
zomes, dormant, in growth or in flower; chicory plants
and roots other than roots of heading No 1212

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Minimum duty: LBP 2 500/semi
gross Kg

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

This concession will be effective as
from the entry into force (year 1) of
this Agreement

Minimum duty: LBP 100/unit

Minimum duty: LBP 8 000/net kg

(%)

free

free

70

5

5

5

35

35

50

20

5

5

5

5

35

5

free

5

free

free

5

(%)

free

free

30

100

100

100

30

20

25

25

100

100

100

100

25

100

free

100

free

free

100

L 143/32

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

0602 10

Live unrooted cuttings and slips

0602 20

Live trees, shrubs and bushes grafted or not, of kinds
which bear edible fruit or nuts

0602 30

Live rhododendrons and azaleas grafted or not

0602 40

Live roses grafted or not

0602 90 10 Other, forest trees, decorative plants in individual pots

whose diameter exceeds 5 cm

0602 90 90 Other

0603

0604

Cut flowers and flower buds of a kind suitable for bou-
quets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared

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

0701 10

Seed potatoes, fresh or chilled

0701 90

Potatoes, other than seed potatoes, fresh or chilled

0702 00

Tomatoes, fresh or chilled

0703 10 10 Onion sets, fresh or chilled

0703 10 90 Other, shallots, fresh or chilled

0703 20

Garlic, fresh or chilled

0703 90

Leeks and other alliaceous vegetables, fresh or chilled

0704 10

Cauliflowers and headed broccoli, fresh or chilled

0704 20

Brussels sprouts, fresh or chilled

0704 90

Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled, other than cauliflow-
ers and Brussels sprouts

0705 11

Cabbage lettuce, fresh or chilled

0705 19

Other lettuce, fresh or chilled

0705 21

Witloof chicory, fresh or chilled

0705 29

Other chicory, fresh or chilled

0706 10

Carrots and turnips, fresh or chilled

0706 90 10

Radish

0706 90 90 Other, fresh or chilled

0707 00

Cucumbers and gherkins, fresh or chilled

0708 10

Peas, fresh or chilled

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

5

30

5

30

5

70

70

5

70

70

5

70

70

25

70

25

70

25

70

25

25

70

70

25

70

70

(%)

100

100

100

100

100

100

25

25

100

20

20

100

20

20

25

20

25

20

25

20

25

25

20

20

25

20

20

The currently applied customs duty
indicated in column A will be
reduced to 5 % as of the entry into
force of this Agreement

The currently applied customs duty
indicated in column A will be
reduced to 5 % as of the entry into
force of this Agreement

The currently applied customs duty
indicated in column A will be
reduced to 30 % as of the entry into
force of this Agreement

The currently applied customs duty
indicated in column A will be
reduced to 30 % as of the entry into
force of this Agreement

Minimum duty: LBP 550/gross kg

Minimum duty: LBP 750/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 1 000/gross kg

Minimum duty: LBP 300/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 300/unit

Minimum duty: LBP 300/gross kg

Minimum duty: LBP 1 500/gross kg

Minimum duty: LBP 600/gross kg

Minimum duty: LBP 550/gross kg

30.5.2006

EN

Official Journal of the European Union

L 143/33

Lebanese Cus-
toms Code

Description (1)

0708 20

Beans, fresh or chilled

0708 90

Other leguminous vegetables, fresh or chilled

0709 10

Globe artichokes, fresh or chilled

0709 20

Asparagus, fresh or chilled

0709 30

Aubergines, fresh or chilled

0709 40

Celery other than celeriac, fresh or chilled

0709 51

Mushrooms, fresh or chilled of the genus Agaricus

0709 52

Truffles, fresh or chilled

0709 59

Other mushrooms and truffles

0709 60

0709 70

Fruits of the genus Capsicum or of the genus Pimenta,
fresh or chilled

Spinach, New Zealand spinach and orache spinach,
fresh or chilled

0709 90 10 Olives, fresh or chilled

0709 90 20

Pumpkins, marrows and squash, fresh or chilled

0709 90 30

Fresh jew’s mallow, fresh or chilled

0709 90 40

Purslane (portulaca), parsley, rocket (argula), coriander,
fresh or chilled

0709 90 50

Swiss chard (Chinese leaves), fresh or chilled

0709 90 90 Other fresh and chilled vegetables

0710 10

Potatoes, frozen

0710 21

Peas, frozen

0710 22

Beans, frozen

0710 29

Other leguminous vegetables, frozen

0710 30

Spinach, New Zealand spinach and orache spinach,
frozen

0710 80

Other frozen vegetables

0710 90

Mixtures of vegetables, frozen

ex 0711

Vegetables provisionally preserved, but unsuitable in
that state for immediate consumption, except sweet
corn

0712 20

0712 31

0712 32

0712 33

Onions, dried, whole, cut, sliced, broken or in powder,
but not further prepared

Mushrooms of the genus Agaricus, dried, whole, cut,
sliced, broken or in powder, but not further prepared

Wood ears (Auricularia spp.), dried, whole, cut, sliced,
broken or in powder, but not further prepared

Jelly fungi (Tremella spp.), dried, whole, cut, sliced, bro-
ken or in powder, but not further prepared

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 1 200/gross kg

Minimum duty: LBP 400/gross kg

Minimum duty: LBP 300/gross kg

Minimum duty: LBP 750/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 1 200/gross kg

(%)

70

70

70

25

70

25

25

25

25

70

70

70

70

70

70

70

25

70

35

35

35

35

35

35

5

25

25

25

25

(%)

20

20

20

25

20

25

25

25

25

20

20

20

20

20

20

20

25

20

25

25

25

25

25

25

100

25

25

25

25

L 143/34

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

0712 39

Other mushrooms and truffles, dried, whole, cut,
sliced, broken or in powder, but not further prepared

0712 90 10

Sweet corn seeds

0712 90 90 Other dried vegetables, whole, cut, sliced, broken or in

powder

0713

Dried leguminous vegetables, shelled, whether or not
skinned or split

0714 10

Manioc (cassava)

0714 20

Sweet potatoes

0714 90 10

Taro (dasheen)

0714 90 90 Other roots and tubers with high starch or insulin con-

tent and sago pith

0801

Coconuts, Brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled

0802 11

Almonds, in shell

0802 12

Almonds, shelled

0802 21

Hazelnuts or filberts, in shell

0802 22

Hazelnuts or filberts, shelled

0802 31

Walnuts, in shell

0802 32

Walnuts, shelled

0802 40

Chestnuts

0802 50

Pistachios

0802 90 10

Pignolia nuts

0802 90 90 Other nuts

0803 00

Bananas, including plantains, fresh or dried

0804 10

Dates, fresh or dried

0804 20 10

Figs, fresh

0804 20 90

Figs, dried

0804 30

Pineapples, fresh or dried

0804 40

Avocados, fresh or dried

0804 50

Guavas, mangoes and mangosteens, fresh or dried

0805

Citrus fruit, fresh or dried

0806 10

Grapes, fresh

0806 20

Grapes, dried

0807 11

Watermelons, fresh

0807 19

Other melons, fresh

0807 20

Papaws (papayas), fresh

0808 10

Apples, fresh

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

25

5

25

free

5

5

25

5

5

70

5

5

5

5

5

5

5

70

5

70

5

70

5

70

70

70

70

70

5

70

70

70

70

(%)

25

100

25

free

100

100

25

100

100

20

100

100

100

100

100

100

100

20

100

20

100

20

100

20

20

20

20

20

100

20

20

20

20

Minimum duty: LBP 300/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 15 000/net kg

Minimum duty: LBP 1 000/semi
gross kg

Minimum duty: LBP 400/gross kg

Minimum duty: LBP 2 000/gross kg

Minimum duty: LBP 2 000/gross kg

Minimum duty: LBP 2 000/gross kg

Minimum duty: LBP 400/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 2 000/gross kg

Minimum duty: LBP 800/gross kg

30.5.2006

EN

Official Journal of the European Union

L 143/35

Lebanese Cus-
toms Code

Description (1)

0808 20

Pears and quinces, fresh

0809 10

Apricots, fresh

0809 20

Cherries, fresh

0809 30

Peaches, including nectarines, fresh

0809 40

Plums and sloes, fresh

0810 10

Strawberries, fresh

0810 20

Raspberries, blackberries, mulberries and loganberries,
fresh

0810 30

Black-, white- or red currants and gooseberries, fresh

0810 40

Cranberries, bilberries and other fruits of the genus
Vaccinium, fresh

0810 50

Kiwifruit, fresh

0810 60

Durians

0810 90 10

Litchi, passion fruit, sweetsops, persimmons (kabis)

0810 90 20 Medlar (loquat)

0810 90 30

Pomegranate

0810 90 40

Jujuba

0810 90 90 Other fruit, fresh

0811 10

Strawberries, frozen

0811 20

Raspberries, blackberries, mulberries,
loganberries,
black-, white- or redcurrants and gooseberries, frozen

0811 90

Other fruit and nuts, frozen

0812

Fruit and nuts, provisionally preserved, but unsuitable
in that state for immediate consumption

0813 10

Dried apricots

0813 20

Dried prunes

0813 30

Dried apples

0813 40

Other dried fruit, other than that of headings 0801 to
0806

0813 50

Mixtures of nuts or dried fruits of Chapter 08

0814 00

0901

Peels of citrus fruit or melons (including watermelons),
fresh, frozen or dried or provisionally preserved in
brine, in sulphur water or in other preservative solu-
tions

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

0902

Tea, whether or not flavoured

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Minimum duty: LBP 800/gross kg

Minimum duty: LBP 350/gross kg

Minimum duty: LBP 800/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 400/gross kg

Minimum duty: LBP 1 000/gross kg

Minimum duty: LBP 1 500/gross kg

Minimum duty: LBP 5 000/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 500/gross kg

Minimum duty: LBP 1 500/gross kg

Minimum duty: LBP 1 500/gross kg

Minimum duty: LBP 1 500/gross kg

(%)

70

70

70

70

70

70

5

5

5

70

25

70

70

70

45

25

70

70

70

5

15

25

25

25

25

5

5

5

(%)

20

20

20

20

20

20

100

100

100

20

25

20

20

20

25

25

20

20

20

100

25

25

25

25

25

100

100

100

L 143/36

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

0904

Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta

0905 00

Vanilla

0906

Cinnamon and cinnamon-tree flowers

0907 00

Cloves (whole fruit, cloves and stems)

0908

0909

Nutmeg, mace and cardamoms

Seeds of anise, badian, fennel, coriander, cumin or cara-
way, juniper berries

0910 10

Ginger

0910 20

Saffron

0910 30

Turmeric (curcuma)

0910 40 10

Thyme

0910 40 90

Bay leaves

0910 50

Curry

0910 91

0910 99

Other spices, mixtures referred to in note 1(b) to Chap-
ter 9

Other spices, other than mixtures referred to in note
1(b) to Chapter 9

1001

Wheat and meslin

1002 00

Rye

1003 00

Barley

1004 00

Oats

1005 10

Maize, seed

1005 90

Maize, other than seed

1006

Rice

1007 00

Grain sorghum

1008

Buckwheat, millet and canary seed, other cereals

1101 00

Wheat or meslin flour

1102

Cereal flours other than of wheat or meslin

1103 11

Groats and meal of wheat

1103 13

Groats and meal of maize

1103 19

Groats and meal of other cereals

1103 20

Pellets

1104

Cereal grains otherwise worked (for example, hulled,
rolled, flaked, pearled, sliced or kibbled), except rice of
heading No 1006; germ of cereals, whole, rolled, flaked
or ground

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Minimum duty: LBP 1 000/gross kg

(%)

5

5

5

5

5

5

5

5

5

70

5

5

5

5

free

free

free

free

5

free

5

5

5

free

free

free

5

5

5

5

(%)

100

100

100

100

100

100

100

100

100

20

100

100

100

100

free

free

free

free

100

free

100

100

100

free

free

free

100

100

100

100

30.5.2006

EN

Official Journal of the European Union

L 143/37

Lebanese Cus-
toms Code

Description (1)

1105

1106

1107

1108

Flour, meal, powder, flakes, granules and pellets of
potatoes

Flour, meal and powder of the dried leguminous veg-
etables of heading No 0713, of sago or of roots or
tubers of heading No 0714 or of the products of
Chapter 8

Malt, whether or not roasted

Starches; inulin

1109 00

Wheat gluten, whether or not dried

1201 00

Soya beans, whether or not broken

1202

Groundnuts, not roasted or otherwise cooked, whether
or not shelled or broken

1203 00

Copra

1204 00

Linseed, whether or not broken

1205 00

Rape or colza seeds, whether or not broken

1206 00

Sunflower seeds, whether or not broken

1207 10

Palm nuts and kernels seeds

1207 20

Cotton seeds

1207 30

Castor oil seeds

1207 40

Sesame seeds

1207 50

Mustard seeds

1207 60

Safflower seeds

1207 91

Poppy seeds

1207 99

Other seeds

1208

1209

1210

Flours and meals of oil seeds or oleaginous fruits, other
than those of mustard

Seeds, fruit and spores of a kind used for sowing

Hop cones, fresh or dried, whether or not ground,
powdered or in the form of pellets; lupulin

1211 10

Liquorice roots

1211 20

Ginseng roots

1211 30

Coca leaf

1211 40

Poppy Straw

1211 90 10

Fresh mint

1211 90 90 Other plants and parts of plants, of a kind used prima-
rily in perfumery, in pharmacy or for insecticidal, fun-
gicidal or similar purposes, fresh or dried, whether or
not cut, crushed or powdered

1212 10

Locust beans, including locust bean seeds

1212 30

Apricot, peach (including nectarine) or plum stones
and kernels

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

5

free

5

free

free

free

free

free

free

free

free

free

free

5

free

free

free

free

free

5

free

5

5

5

5

70

5

5

5

(%)

100

100

free

100

free

free

free

free

free

free

free

free

free

free

100

free

free

free

free

free

100

free

100

100

100

100

20

100

100

100

Minimum duty: LBP 750/gross kg

L 143/38

EN

Official Journal of the European Union

30.5.2006

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

Description (1)

1212 91

Sugar beet

1212 99

Other

1213 00

Cereal straw and husks, unprepared whether or not
chopped, ground, pressed or in the form of pellets

1214

Swedes, mangolds, fodder roots, hay, lucerne, clover,
sainfoin, forage kale, lupines, vetches and similar for-
age products, whether or not in the form of pellets

1301 10

Lac

1301 20

Gum Arabic

1301 90

Other lac and gums

1302 11

Opium

1302 39

Other

1501 00

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

1502 00

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

1503 00

Lard stearin, lard oil, oleo stearin, oleo oil and tallow
oil not emulsified or mixed or otherwise prepared

(%)

5

5

5

5

5

5

free

5

5

5

5

5

1504 10

Fish-liver oils and their fractions

free

1504 20

Fats and oils and their fractions, of fish, other than liver
oils

1504 30

Fats and oils and their fractions, of marine mammals

1507 10

Crude soya-bean oil and its fractions, whether or not
degummed, but not chemically modified

5

5

5

(%)

100

100

100

100

100

100

free

100

100

100

100

100

free

100

100

100

1507 90

Other soya-bean oil than crude oil, whether or not
refined, but not chemically modified

15

30

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

30.5.2006

EN

Official Journal of the European Union

L 143/39

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

Description (1)

1508 10

Crude ground nut oil and its fractions, whether or not
refined but not chemically modified

1508 90

Groundnut oil and its fractions, other than crude,
whether or not refined but not chemically modified

1509

1510 00

Olive oil and its fractions whether or not refined, but
not chemically modified

Other oils and their fractions, obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of heading 1509

1511 10

Crude palm oil and its fractions, whether or not refined,
but not chemically modified

1511 90

Palm oil and its fractions, other than crude, whether or
not refined, but not chemically modified

1512 11

Crude sunflower-seed or safflower oil and fractions
thereof

1512 19

Sunflower-seed or safflower oil and fractions thereof,
other than crude

1512 21

Crude cotton-seed oil and its fractions, whether or not
gossypol has been removed

(%)

5

15

70

15

5

15

5

15

5

(%)

100

30

0

0

100

30

100

30

100

1512 29

Cotton-seed oil and its fractions, other than crude

15

30

1513 11

Crude coconut (copra) oil and its fractions

5

100

1513 19

Coconut (copra) oil and its fractions, other than crude

15

30

1513 21

Crude palm kernel or babassu oil and fractions thereof

5

100

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP 6 000/l

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

L 143/40

EN

Official Journal of the European Union

30.5.2006

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

Description (1)

1513 29

Palm kernel or babassu oil and fractions thereof, other
than crude

1514 11

Crude low erucic acid rape or colza oil and its frac-
tions, whether or not refined, but not chemically modi-
fied

1514 19

Low erucic acid rape or colza oil and its fractions,
whether or not refined, but not chemically modified,
other than crude

1514 91

Other crude rape, colza or mustard oil and its frac-
tions, whether or not refined, but not chemically modi-
fied

1514 99

Other crude rape, colza or mustard oil and its frac-
tions, whether or not refined, but not chemically modi-
fied, other than crude

1515 11

Crude linseed oil and its fractions

1515 19

Linseed oil and its fractions, other than crude

1515 21

Crude maize oil and its fractions

1515 29

Maize oil and its fractions, other than crude

1515 30

Castor oil and its fractions

1515 40

Tung oil and its fractions

(%)

15

5

15

5

15

5

15

5

15

5

5

(%)

30

100

30

100

30

100

30

100

30

100

100

1515 50

Sesame oil and its fractions

15

30

1515 90 10

Bay oil and jojoba oil and its fractions

free

free

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

30.5.2006

EN

Official Journal of the European Union

L 143/41

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

Description (1)

1515 90 90 Other oils

1516 10

Animal fats and oils and their fractions

ex 1516 20

Vegetable fats and oils and their fractions, other than
hydrogenated castor oil, so called ‘opal-wax’

1601 00

Sausages and similar products of meat, meat offal or
blood; food preparations based on these products

1602 10

Homogenised preparations of meat, meat offal or
blood

1602 20

Other prepared or preserved meat of liver of any
animal

1602 31 10 Other prepared or preserved meat of liver, of turkeys,

in air-tight metal containers

(%)

15

15

15

5

5

5

5

(%)

30

30

30

100

100

100

100

1602 31 90 Other prepared or preserved meat of liver, of turkeys,

35

30

other

1602 32 10 Other prepared or preserved meat of liver, of fowls
in air-tight metal

of the species Gallus domesticus,
containers

5

100

1602 32 90 Other prepared or preserved meat of liver, of fowls of

35

30

the species Gallus domesticus, other

1602 39 10 Other prepared or preserved meat of liver, other, in air-

5

100

tight metal containers

1602 39 90 Other prepared or preserved meat of liver, other, other

35

30

1602 41

Other prepared or preserved meat of swine, hams
and cuts thereof

5

100

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

L 143/42

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

1602 42

Other prepared or preserved meat of swine, shoulders
and cuts thereof

1602 49

Other prepared or preserved meat of swine, others
including mixtures

1602 50

Other prepared or preserved meat of bovine animals

1602 90

Other prepared or preserved meat, including prepara-
tions of blood of any animal

1701

1702 11

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

Lactose and lactose syrup containing by weight 99 %
or more lactose, expressed as anhydrous lactose, cal-
culated on the dry matter

1702 19

Lactose and lactose syrup, other

1702 20

Maple sugar and maple syrup

1702 30

1702 40

1702 60

Glucose and glucose syrup, not containing fructose
or containing in dry state less than 20 % by weight of
fructose

Glucose and glucose syrup, containing in the dry state
at least 20 % but less than 50 % by weight of fructose,
excluding invert sugar

Other fructose and fructose syrup, containing in the
dry state more than 50 % by weight of fructose, exclud-
ing invert sugar

1702 90 90 Other, including invert sugar, and other sugar and
sugar syrup blends containing in the dry state 50 % by
weight of fructose

1703 10 10

Purified cane molasses

1703 10 90 Other cane molasses

1703 90 10

Purified molasses, other than cane molasses

1703 90 90

Non-purified molasses, other than cane molasses

1801 00

Cocoa beans, whole or broken, raw or roasted

1802 00

Cocoa shells, husks, skins and other cocoa waste

1904 30

Bulgur wheat

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

5

5

5

5

5

5

5

5

5

5

5

5

free

5

free

free

5

10

(%)

100

100

100

100

100

100

100

100

100

100

100

100

100

free

100

free

free

100

30

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

30.5.2006

EN

Official Journal of the European Union

L 143/43

Lebanese Cus-
toms Code

Description (1)

2001 10

Cucumbers and gherkins, prepared or preserved by
vinegar or acetic acid

2001 90 10 Olives prepared or preserved by vinegar or acetic acid

ex 2001 90 90 Other vegetables prepared or preserved by vinegar or

acetic acid except sweet corn, yams and palm hearts

2002 10

Prepared or preserved tomatoes, otherwise than by
vinegar or acetic acid, whole or in pieces

2002 90 10

Tomato juice, concentrated by evaporation, not con-
taining added sugar, put up in packagings weighing
each 100 kg net or more

2002 90 90 Other

2003 10

Mushrooms of the genus Agaricus, prepared or pre-
served, otherwise than by vinegar or acetic acid

2003 90

Other mushrooms and truffles

ex 2004 10

Potatoes, prepared or preserved otherwise than by vin-
egar or acetic acid, frozen, except potatoes in the form
of flour, meal or flakes

2004 90 10 Mixtures of vegetables. Tomatoes prepared or pre-
served, otherwise than by vinegar or acetic acid, in
whole or in pieces, frozen

ex 2004 90 90 Other, including mixtures, prepared or preserved oth-
erwise than by vinegar or acetic acid, frozen, except
sweet corn

2005 10

Homogenised vegetables, prepared or preserved other-
wise than by vinegar or acetic acid, not frozen

ex 2005 20

Potatoes, prepared or preserved otherwise than by vin-
egar or acid oil, not frozen, except potatoes in the form
of flour, meal or flakes

2005 40

2005 51

2005 59

2005 60

2005 70

Peas, prepared or preserved otherwise than by vinegar
or acetic acid, not frozen

Beans, shelled, prepared or preserved otherwise than
by vinegar or acetic acid, not frozen

Other beans, prepared or preserved otherwise than by
vinegar or acetic acid, not frozen

Asparagus, prepared or preserved otherwise than by
vinegar or acetic acid, not frozen

Olives, prepared or preserved otherwise than by vin-
egar or acetic acid, not frozen

2005 90 10

Cucumbers, gherkins, aubergines, turnips, onions, cau-
liflowers, prepared or preserved otherwise than by vin-
egar or acetic acid, not frozen

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

70

70

70

70

5

35

35

35

70

70

35

5

70

35

35

35

35

70

70

(%)

30

20

30

20

100

25

30

30

43

43

43

100

43

25

25

25

25

20

20

Minimum duty: LBP: 1 000/gross kg

Minimum duty: LBP: 6 000/gross kg

Minimum duty: LBP: 1 000/gross kg

Minimum duty: LBP: 1 500/gross kg

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP: 1 200/gross kg

Minimum duty: LBP: 1 500/gross kg

Minimum duty: 1 200/gross kg

Minimum duty: LBP 6 000/gross kg

Minimum duty: LBP 1 000/gross kg

L 143/44

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

2005 90 90 Other prepared or preserved vegetables and mixtures
of vegetables, prepared or preserved otherwise than by
vinegar or acetic acid, not frozen

2006 00

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

2007 10

Jams, fruit jellies, marmalades etc, homogenised prepa-
rations

2007 91

Jams, fruit jellies, marmalades etc, of citrus fruit

2007 99 10

Concentrated purées of a kind known as dibs

2007 99 20

Guava or mango purée, put up in packaging weighing
each 3 kg net or more

2007 99 30

Bananas, strawberries, apricots, purée, in containers of
a net content not less than 100 kg

2007 99 90 Other jams, fruit jellies, marmalades, etc.

ex 2008 11

Ground-nuts, except peanut butter

2008 19

Other nuts and other seeds, including mixtures, other-
wise prepared or preserved

2008 20

Pineapples, otherwise prepared or preserved

2008 30

Citrus fruit, otherwise prepared or preserved

2008 40

Pears, otherwise prepared or preserved

2008 50

Apricots, otherwise prepared or preserved

2008 60

Cherries, otherwise prepared or preserved

2008 70

Peaches, including nectarines, otherwise prepared or
preserved

2008 80

Strawberries, otherwise prepared or preserved

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

(%)

35

30

5

40

40

5

5

40

30

30

30

30

30

30

30

30

30

(%)

25

25

100

30

30

100

100

30

50

25

25

25

25

25

25

25

25

30.5.2006

EN

Official Journal of the European Union

L 143/45

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

Description (1)

2008 92

Mixtures, other than those of subheading 2008 19,
otherwise prepared or preserved

ex 2008 99

Other, otherwise prepared or preserved, except maize
other than sweet corn, yams, sweet potatoes etc.

2009 11 10

Frozen orange juice, concentrated by evaporation, not
containing added sugar, put up in packagings weigh-
ing each 100 kg net or more

2009 11 90

Frozen orange juice, other

(%)

30

30

5

40

(%)

25

30

100

30

2009 12

Orange juice, not frozen, of a Bix value not exceeding
20

40

30

2009 19 10 Orange juice, other than frozen, concentrated by
evaporation, not containing added sugar, put up in
packaging of 100 kg net or more

2009 19 90 Orange juice, other than frozen, other

5

40

100

30

2009 21

Grapefruit juice, of a Bix value not exceeding 20

40

30

2009 29 10

Grapefruit juice, other than of a Bix value not exceed-
ing 20, concentrated by evaporation, not containing
added sugar, put up in packaging of 100 kg net or
more

2009 29 90

Grapefruit juice, other

5

40

100

30

2009 31

Juice of any other single citrus fruit, of a Bix value not
exceeding 20

40

30

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

L 143/46

EN

Official Journal of the European Union

30.5.2006

Description (1)

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

Lebanese Cus-
toms Code

2009 39 10

Juice of any other single citrus fruit, other than of a Bix
value not exceeding 20, concentrated by evaporation,
not containing added sugar, put up in packaging of
100 kg net or more

2009 39 90

Juice of any other single citrus fruit, other

(%)

5

40

(%)

100

30

2009 41

Pineapple juice, of a Bix value not exceeding 20

40

30

2009 49 10

Pineapple juice, other than of a Bix value not exceed-
ing 20, concentrated by evaporation, not containing
added sugar, put up in packaging of 100 kg net or
more

2009 49 90

Pineapple juice, other

5

40

100

30

2009 50

Tomato juice

40

30

2009 61

Grape juice, of a Bix value not exceeding 20

40

30

2009 69 10

Grape juice, other than of a Bix value not exceeding
20, concentrated by evaporation, not containing added
sugar, put up in packaging of 100 kg net or more

2009 69 90

Grape juice, other

5

40

100

30

2009 71

Apple juice, of a Bix value not exceeding 20

40

30

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

30.5.2006

EN

Official Journal of the European Union

L 143/47

Lebanese Cus-
toms Code

Description (1)

2009 79 10

Apple juice, other than of a Bix value not exceeding
20, concentrated by evaporation, not containing added
sugar, put up in packaging of 100 kg net or more

2009 79 90

Apple juice, other

2009 80 10

Juice of any other single fruit or vegetable, concen-
trated by evaporation, not containing added sugar, put
up in packaging of 100 kg net or more

2009 80 90

Juice of any other single fruit or vegetable, other

2009 90 10 Mixtures of juices, concentrated by evaporation, not
containing added sugar, put up in packaging of 100 kg
net or more

2009 90 90 Mixtures of juices, other

2106 90 30 Mixtures of thymes and other edible products

2204 10

Sparkling wine

ex 2204 21

Quality wine in containers holding 2 l or less

ex 2204 21

Wine other than quality wine in containers holding 2 l
or less

2204 29

Wine in containers holding more than 2 l

2204 30

Other grape must

2206 00

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

2209 00 10

Grape vinegar and apple vinegar

2209 00 90 Other vinegar

2301

Flours, meals and pellets of meat, meat offal, of fish or
of crustaceans, molluscs or other aquatic invertebrates,
unfit for human consumption; greaves

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

40

5

40

5

40

70

15

70

70

70

5

15

70

5

5

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Excise duty: LBP 25/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP 1 000/gross Kg

Excise duty LBP: 200/l

Excise duty LBP: 200/l

Excise duty LBP: 200/l

Excise duty LBP: 200/l

Excise duty LBP: 200/l

Excise duty LBP: 200/l
The percentage reduction in (B) will
be gradual, starting as from year 5
and continue until year 12 of the
entry into force of this Agreement

Minimum duty: LBP: 1 000/l

(%)

100

30

100

30

100

30

20

25

50

20

20

100

100

20

100

100

L 143/48

EN

Official Journal of the European Union

30.5.2006

Lebanese Cus-
toms Code

Description (1)

2302

2303

2304 00

2305 00

2306

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

Residues of starch manufacture and similar residues,
beet-pulp, bagasse and other waste of sugar manufac-
turing, brewing or distilling dregs and waste, whether
or not in the form of pellets

Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of soya-bean oil

Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground-nut oil

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 2304 or 2305

2307 00

Wine lees, argol

2308 00

Vegetable materials and vegetable waste, vegetable resi-
dues and by-products whether or not in the form of
pellets, of a kind used in animal feeding, not elsewhere
specified or included

2309

2401

Preparations of a kind used in animal feeding

Unmanufactured tobacco, tobacco refuse

A

B

C

Currently applied
customs duty

Reduction of the
customs duty in (A)
as of year 5 of the
entry into force of
this Agreement

Specific provisions

(%)

5

5

5

5

5

5

5

5

free

(%)

100

100

100

100

100

100

100

100

free

Excise duty: 48 % ad valorem

(1) Notwithstanding the rules for the implementation of the Lebanese Customs Nomenclature, the wording of 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 Protocol, by the coverage of the Lebanese customs code. Where ex codes
are indicated, the preferential scheme is to be determined by application of the code and description taken together.

30.5.2006

EN

Official Journal of the European Union

L 143/49

on trade between Lebanon and the Community in processed agricultural products referred
to in Article 14(3)

PROTOCOL 3

Article 1

Imports into the Community of processed agricultural products
originating in Lebanon shall be subject to the customs duties
and charges having equivalent effects mentioned in Annex 1 of
this Protocol.

Article 2

1.
Imports into Lebanon of processed agricultural products
originating in the Community shall be subject to the customs
duties and charges having equivalent effect as mentioned in
Annex 2 of this Protocol.

2.
The tariff dismantling schedule applying in accordance to
paragraph 1 shall be that referred to in Article 9(1) of this Agree-
ment, unless otherwise specified in Annex 2 of this Protocol.

Article 3

The reductions of customs duties mentioned in Annexes 1 and 2
shall apply to the basic duties referred to in Article 19 of this
Agreement.

Article 4

duties applied to the basic products are reduced, or where such
reductions are the result of mutual concessions relating to pro-
cessed agricultural products.

2.
As regards the duties applied by the Community, the reduc-
tions provided for under paragraph 1 will be calculated on the
part of the duty designated as the agricultural component which
shall correspond to the agricultural products actually used in the
manufacture of the processed agricultural products in question
and deduced from the duties applied to these basic agricultural
products.

3.
The reduction referred to in paragraph 1, the list of prod-
ucts concerned and, where appropriate, the tariff quotas within
which the reduction applies shall be established by the Associa-
tion Council.

Article 5

The Community and Lebanon shall inform each other of the
administrative arrangements adopted for the products covered by
this Protocol.

Customs duties applied pursuant to Articles 1 and 2 may be
1.
reduced where in trade between the Community and Lebanon, the

These arrangements should ensure equal treatment for all inter-
ested parties and should be as simple and flexible as possible.

L 143/50

EN

Official Journal of the European Union

30.5.2006

ANNEX 1

Concerning arrangements applicable to imports into the Community of processed agricultural products
originating in Lebanon

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the prod-
ucts is to be considered as having no more than indicative value, the preferential scheme being determined, within the con-
text of this Annex, by the coverage of the CN codes as they exist at the time of adoption of the current act. Where ex CN
codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding descrip-
tion together.

LIST 1

CN code 2002

Description

Applicable
duties %

0501 00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair

0 %

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste
of such bristles or hair:

0502 10 00

– Pigs’, hogs’, or boars’ bristles and hair and waste thereof

0502 90 00

– Other

0503 00 00

Horsehair and horsehair waste, whether or not put up as a layer with or without sup-
porting material

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feath-
ers (whether or not with trimmed edges) and down, not further worked than cleaned,
disinfected or treated for preservation; powder and waste of feathers or parts of
feathers:

0505 10

– Feathers of a kind used for stuffing, down:

0505 10 10

– – Raw

0505 10 90

– – Other

0505 90 00

– Other

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products:

0506 10 00

– Ossein and bones treated with acid

0506 90 00

– Other

0507

Ivory, tortoiseshell, 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:

0507 10 00

– Ivory; ivory powder and waste

0507 90 00

– Other

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:

0509 00 10

– Raw

0509 00 90

– Other

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

0903 00 00

Maté

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 prod-
ucts:

– Vegetable saps and extracts:

1302 12 00

– – Of liquorice

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

30.5.2006

EN

Official Journal of the European Union

L 143/51

CN code 2002

Description

1302 13 00

– – Of hops

1302 14 00

– – Of pyrethrum or of the roots of plants containing rotenone

– – Other

Applicable
duties %

0 %

0 %

1302 19 30

– – – Intermixtures of vegetable extracts, for the manufacture of beverages or of food

0 %

preparations

1302 19 91

– – – – Other medicinal

1302 20

– Pectic substances, pectinates and pectates

1302 20 10

– – Dry

1302 20 90

– – Other

1302 31 00

– – Agar-agar

1302 32

– – Mucilages and thickeners, whether or not modified derived from locusts beans,

locust bean seeds or guar seeds:

1302 32 10

– – – Of locust beans or locust bean seeds

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rat-
tans, reeds, rushes, osier, raffia, (cleaned, bleached or dyed cereal straw, and lime bark):

1401 10 00

– Bamboos

1401 20 00

– Rattans

1401 90 00

– Other

1402 00 00

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

1403 00 00

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

1404

Vegetable products not elsewhere specified or included:

1404 10 00

– Raw vegetable materials of a kind used primarily in dyeing or tanning

1404 20 00

– Cotton linters

1404 90 00

– Other

1505

Wool grease and fatty substances derived therefrom (including lanolin):

1505 00 10

– Wool grease, crude

1505 00 90

– Other

1506 00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemi-
cally modified

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or
not refined, but not chemically modified:

1515 90 15

Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10

– – Hydrogenated castor oil, so called ‘opal-wax’

1517 90 93

– – – Edible mixtures or preparations of a kind used as mould release preparation

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

L 143/52

EN

Official Journal of the European Union

30.5.2006

CN code 2002

1518 00

Description

Applicable
duties %

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, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No 1516

– – Other:

0 %

0 %

1518 00 95

– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and

0 %

oils and their fractions

1518 00 99

– – – Other

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,
whether or not refined or coloured:

1521 10 00

– Vegetable waxes

1521 90

– Other:

1521 90 10

– – Spermaceti, whether or not refined or coloured

– – Beeswax and other insect waxes, whether or not refined or coloured

1521 90 91

– – Raw

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 90

– Other, including invert sugar:

1702 90 10

– – Chemically pure maltose

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

1704

Sugar confectionery (including white chocolate), not containing cocoa:

1704 90

– Other:

1704 90 10

– – Liquorice extract containing more than 10 % by weight of sucrose but not con-

0 %

taining other added substances

1803

Cocoa paste, whether or not defatted:

1803 10 00

– Not defatted

1803 20 00

– Wholly or partly defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1806

Chocolate and other food preparation containing cocoa:

1806 10

– Cocoa powder, containing added sugar or other sweetening matter:

0 %

0 %

0 %

0 %

1806 10 15

– – Containing no sucrose or containing less than 5 % by weight of sucrose (includ-

0 %

ing invert sugar expressed as sucrose) or isoglucose expressed as sucrose

1901 90 91

– – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less
than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glu-
cose or starch, excluding food preparations in powder form of goods of head-
ing Nos 0401 to 0404

0 %

30.5.2006

EN

Official Journal of the European Union

L 143/53

CN code 2002

Description

2001 90 60

– – Palm hearts

2008 11 10

– – – Peanut butter

– Other, including mixtures other than those of subheading 2008 19:

2008 91 00

– – Palm hearts

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 substitutes and extracts, essences and concentrates thereof:

– Extracts, essences and concentrates of coffee, and preparations with a basis of these

extracts, essences or concentrates or with a basis of coffee:

2101 11

– – Extracts; essences or concentrates:

2101 11 11

– – – With a coffee-based dry matter content of 95 % or more by weight

2101 11 19

– – – Other

Applicable
duties %

0 %

0 %

0 %

0 %

0 %

2101 12

– – Preparations with a basis of these extracts, essences or concentrate or with a basis

of coffee:

2101 12 92

– – – Preparations with a basis of these extracts, essences or concentrates of coffee

0 %

2101 20

– Extracts, essences and concentrates of tea or maté, and preparations with a basis of

these extracts, essences and concentrates or with a basis of tea or maté:

2101 20 20

– – Extracts, essences or concentrates:

– – Preparations:

2101 20 92

– – – With a basis of extracts, essences or concentrates of tea or maté

2101 30

– Roasted chicory and other roasted coffee substitutes and extracts, essences and con-

centrates thereof:

– – Roasted chicory and other roasted coffee substitutes:

2101 30 11

– – – Roasted chicory

– – Extracts, essences and concentrates of roasted chicory and other roasted coffee

substitutes:

2101 30 91

– – – Of roasted chicory

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of No 3002); prepared baking powders:

2102 10

– Active yeasts:

2102 10 10

– – Culture yeast

– – Bakers’ yeasts

2102 10 31

– – – Dried

2102 10 39

– – – Other

2102 10 90

– – Other

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

2102 20

– 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

0 %

exceeding 1 kg

2102 20 19

– – – Other

2102 20 90

– – Other

2102 30 00

– Prepared baking powders

0 %

0 %

0 %

L 143/54

EN

Official Journal of the European Union

30.5.2006

CN code 2002

2103

Description

Applicable
duties %

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 10

– – Mustard flour

2103 30 90

– – 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 con-
taining from 1,5 to 6 % by weight of gentian, spices and various ingredients and
form 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 prepara-
tions:

2104 10

– Soups and broths and preparation therefor

2104 10 10

– – Dried

2104 10 90

– – Other

2104 20 00

– Homogenised composite food preparation

2106

Food preparations not elsewhere specified or included:

2106 10

– Protein concentrates and textured protein substances:

2106 10 20

– – 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

– Other:

– – Other

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

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

0 %

2201

Waters, including natural or artificial mineral waters and aerated waters, not contain-
ing added sugar or other sweetening matter nor flavoured; ice and snow:

2201 10

– Mineral waters and aerated waters:

– – Natural mineral waters

2201 10 11

– – – Not carbonated

2201 10 19

– – – Other

2201 10 90

– – Other

2201 90 00

– Other

0 %

0 %

0 %

0 %

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:

2202 10 00

– Waters including mineral waters and aerated waters, containing added sugar or

0 %

other sweetening matter or flavoured

2202 90

– Other:

2202 90 10

– – Not containing products of heading Nos 0401 to 0404 or fat obtained from prod-

0 %

ucts of heading Nos 0401 to 0404

2203 00

Beer made from malt:

– In containers holding 10 litres or less:

2203 00 01

– – In bottles

0 %

30.5.2006

EN

Official Journal of the European Union

L 143/55

CN code 2002

Description

2203 00 09

– – Other

2203 00 10

– In containers holding more than 10 litres

Applicable
duties %

0 %

0 %

2208

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

2208 20

– Spirits obtained by distilling grape wine or grape marc:

– – In containers holding 2 litres or less:

2208 20 12

– – – Cognac

2208 20 14

– – – Armagnac

2208 20 26

– – – Grappa

2208 20 27

– – – Brandy de Jerez

2208 20 29

– – – Other

– – In containers holding more than 2 litres:

2208 20 40

– – – Raw distillate

2208 20 62

– – – – Cognac

2208 20 64

– – – – Armagnac

2208 20 86

– – – – Grappa

2208 20 87

– – – – Brandy de Jerez

2208 20 89

– – – – Other

2208 30

– Whiskies:

– – Bourbon whiskey, in containers holding:

2208 30 11

– – – 2 litres or less

2208 30 19

– – – More than 2 litres

– – Scotch whisky:

– – – Malt whisky, in containers holding:

2208 30 32

– – – – 2 litres or less

2208 30 38

– – – – More than 2 litres

– – – Blended whisky, in containers holding:

2208 30 52

– – – – 2 litres or less

2208 30 58

– – – – More than 2 litres

– – – Other, in containers holding:

2208 30 72

– – – – 2 litres or less

2208 30 78

– – – – More than 2 litres

– – – Other in containers holding:

2208 30 82

– – – – 2 litres or less

2208 30 88

– – – – More than 2 litres

2208 50

– Gin and Geneva:

– – Gin, in containers holding:

2208 50 11

– – – 2 litres or less

2208 50 19

– – – More than 2 litres

– – Geneva in containers holding:

2208 50 91

– – – 2 litres or less

2208 50 99

– – – More than 2 litres

2208 60

– Vodka:

– – Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:

2208 60 11

– – – 2 litres or less

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

L 143/56

EN

Official Journal of the European Union

30.5.2006

CN code 2002

Description

2208 60 19

– – – More than 2 litres

Applicable
duties %

0 %

– – Of an alcoholic strength by volume of more than 45,4 % vol in containers hold-

ing:

2208 60 91

– – – 2 litres or less

2208 60 99

– – – More than 2 litres

2208 70

– Liqueurs and cordials:

2208 70 10

– – In containers holding 2 litres or less

2208 70 90

– – In containers holding more than 2 litres

2208 90

– Other:

– – Arrack, in containers holding:

2208 90 11

– – – 2 litres or less

2208 90 19

– – – More than 2 litres

– – Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

2208 90 33

– – – 2 litres or less:

2208 90 38

– – – More than 2 litres

2208 90 41

– – – – Ouzo

2208 90 45

– – – – – – – Calvados

2208 90 48

– – – – – – – Other

2208 90 52

– – – – – – – – – Korn

2208 90 57

– – – – – – – – – Other

2208 90 69

– – – – – – Other spirituous beverages

2208 90 71

– – – – – Distilled from fruit

2208 90 74

– – – – Other

2208 90 78

– – – – Other spirituous beverages

2402

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

2402 10 00

– Cigars, cheroots and cigarillos, containing tobacco

2402 20

– Cigarettes containing tobacco:

2402 20 10

– – Containing cloves

2402 20 90

– – Other

2402 90 00

– Other

2403

Other manufactured tobacco and manufactures tobacco; substitutes: ‘homogenised’ or
‘reconstituted’ tobacco; tobacco extracts and essences:

2403 10

– Smoking tobacco, whether or not containing tobacco substitutes in any propor-

tion:

2403 10 10

– – In immediate packings of a net content not exceeding 500 g

2403 10 90

– – Other

2403 91 00

– – ‘Homogenised’ or ‘reconstituted tobacco’

2403 99

– – Other

2403 99 10

– – – Chewing tobacco and snuff

2403 99 90

– – – Other

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

30.5.2006

EN

Official Journal of the European Union

L 143/57

CN code 2002

Description

2905 45 00

– – Glycerol

Applicable
duties %

0 %

3301

Essential oils (terpenless or not), including concretes and absolutes: resinoids; extracted
oleresins; 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 10

– – Terpenic by products of the deterpenation of essential oils

– – Extracted oleoresins:

3301 90 21

– – – Of liquorice and hops

3301 90 30

– – – Other

3301 90 90

– – Other

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 manufac-
ture of beverages:

3302 10

– Of a kind used in the food or drink industries

– – Of the type used in the drink industries:

3302 10 10

– – Of an actual alcoholic strength by volume exceeding 0,5 %

3302 10 21

– – – – – Containing no milkfats, sucrose, isoglucose, glucose, or starch or contain-
ing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glu-
cose or starch

3501

Casein, caseinates and other casein derivates; casein glues

3501 10

– Casein:

3501 10 10 (*)

– – For the manufacture of regenerated textiles fibres

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

3823

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

– Industrial monocarboxylic fatty acids, acid oils from refining:

3823 11 00

– – Stearic acid

3823 12 00

– – Oleic acid

3823 13 00

– – Tall oil fatty acids

3823 19

– – Other

3823 19 10

– – – Distilled fatty acids

3823 19 30

– – – Fatty acid distillate

3823 19 90

– – – Other

3823 70 00

– Industrial fatty alcohols

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

(*) Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Com-

mission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 71) and subsequent amendments).

L 143/58

EN

Official Journal of the European Union

30.5.2006

CN code 2002

0403

LIST 2

Description

Applicable
duties %

Buttermilk, curdled milk and cream, yogurt, 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

– – flavoured or containing added fruit, nuts or cocoa:

– – – In powder, granules or other solid forms, of a milk fat content, by weight:

0403 10 51

– – – – Not exceeding 1,5 %

0403 10 53

– – – – Exceeding 1,5 % but not exceeding 27 %

0403 10 59

– – – – Exceeding 27 %

– – – Other, of a milk fat content, by weight:

0403 10 91

– – – – Not exceeding 3 %

0403 10 93

– – – – Exceeding 3 % but not exceeding 6 %

0403 10 99

– – – – Exceeding 6 %

0403 90

– Other:

– – Flavoured or containing added fruit, nuts or cocoa:

– – – In powder, granules or other solid forms, of a milk fat content, by weight:

0403 90 71

– – – – Not exceeding 1,5 %

0403 90 73

– – – – Exceeding 1,5 % but not exceeding 27 %

0403 90 79

– – – – Exceeding 27 %

– – – Other, of a milk fat content, by weight:

0403 90 91

– – – – Not exceeding 3 %

0403 90 93

– – – – Exceeding 3 % but not exceeding 6 %

0403 90 99

– – – – Exceeding 6 %

0405

Butter and other fats and oils derived from milk; dairy spreads:

0405 20

– 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 %.

ex 1704

ex 1806

1904 90 10

1904 90 80

1905

Sugar confectionery (including white chocolate), not containing cocoa, other than
products of subheading 1704 90 10

Chocolate and other food preparations containing cocoa other than products of sub-
heading 1806 10 15

Other food preparation obtained from cereals

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

2005 20 10

Potatoes in the form of flour, meal or flakes

2008 99 85

Maize (corn), other than sweet corn

2008 99 91

2106 10 80

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by
weight of starch

2106 90 20

Food preparations not elsewhere specified or included

2106 90 98

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

0 %

30.5.2006

EN

Official Journal of the European Union

L 143/59

LIST 3

CN code 2002

Description

0710 40 00

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

0711 90 30

1517

Sweet corn provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solution), but unsuitable in that state for
immediate consumption

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

1517 10 10

– Margarine, excluding liquid margarine, containing more than 10 % but not more

than 15 % by weight of milk fats

1517 90 10

– Other, containing more than 10 % but not more than 15 % by weight of milk fats

1702 50 00

Chemically pure fructose

ex 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 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, other than those of CN
code 1901 90 91

Applicable
duties (*)

0 % + E.A.

0 % + E.A.

0 % + E.A.

0 % + E.A.

0 % + E.A.

ex 1902

Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30;
couscous, whether or not prepared

0 % + E.A.

1903 00 00

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

0 % + E.A.

1904

2001

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), precooked or otherwise pre-
pared, not elsewhere specified or included, other than products of 1904 90

0 % + E.A.

Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vin-
egar or acetic acid

0 % + E.A.

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

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, fro-
zen, other than products of heading No 2006

0 % + E.A.

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 80 00

Sweet corn (Zea mays var. saccharata)

2101

Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis
of these products

2101 12 98

Preparations with a basis of coffee

2101 20 98

Preparations with a basis of tea or maté

2101 30 19

Other roasted coffee substitutes

2101 30 99

– – – Other

0 % + E.A.

0 % + E.A.

2105 00

Ice cream and other edible ice, whether or not containing cocoa

0 % + E.A.

L 143/60

EN

Official Journal of the European Union

30.5.2006

CN code 2002

2202 90 91
2202 90 95
2202 90 99

2205

2207

Description

Other non-alcoholic beverages, not including fruit or vegetable juices of heading
No 2009, containing fat obtained from heading No 0401 to 0404

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

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

2208 40

– Rum and taffia

2208 90 91
2208 90 99

Undenaturated ethyl alcohol of an alcoholic strength by volume of less than 80 %
volume

2905 43 00

Mannitol

2905 44

D-glucitol (sorbitol)

3302 10 29

Mixtures of odoriferous substances and mixtures; other preparations based on odorif-
erous substances

Applicable
duties (*)

0 % + E.A.

E.A.

E.A.

E.A.

E.A.

0 % + E.A.

0 % + E.A.

0 % + E.A.

ex 3505 10

3505 20

3809 10

Dextrins and other modified starches, excluding esterified and etherified starches of CN
code 3505 10 50

0 % + E.A.

Glues based on starches or on dextrins or other modified starches

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

0 % + E.A.

0 % + E.A.

3824 60

Sorbitol other than that of subheading 2905 44

0 % + E.A.

(*) E.A.: agricultural component as referred to in Regulation (EC) No 3448/93.

30.5.2006

EN

Official Journal of the European Union

L 143/61

Concerning arrangements applicable to imports into Lebanon of processed agricultural products originating
in the Community

ANNEX 2

Lebanese Customs
Code

0403

Description (1)

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

Buttermilk, curdled milk and cream, yogurt, 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:

ex 0403 10

– Yoghurt:

70 %

Goes down
to 40 %

– – Flavoured or containing added fruit, nuts or cocoa

ex 0403 90

– Other:

– – Flavoured or containing added fruit, nuts or cocoa

Minimum
duty LBP
1 000/semi
gross
kg+excise
duty LBP
25/l

ex 0403 90 90

– – – Other

20 %

30 %

Excise duty
LBP 25/l

0405

Butter and other fats and oils derived from milk; dairy
spreads:

0405 20

– Dairy spreads:

0501 00

0502

Human hair, unworked, whether or not washed or
scoured; waste of human hair

Pigs’, hogs’ or boars’ bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair:

5 %

5 %

100 %

100 %

0502 10

– Pigs’, hogs’ or boars’ bristles and hair and waste thereof

0 %

0502 90

– Other

0503 00

0505

Horsehair and horsehair waste, whether or not put up as
a layer with or without supporting material

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, disinfected or treated for preservation; powder
and waste of feathers or parts of feathers:

0505 10

– Feathers of a kind used for stuffing; down

0505 90

– Other

0 %

0 %

0 %

0 %

Already
at 0 %

Already
at 0 %

Already
at 0 %

Already
at 0 %

Already
at 0 %

0506

Bones and horn-cores, unworked, defatted, simply pre-
pared (but not cut to shape), treated with acid or degela-
tinised; powder and waste of these products:

0506 10

– Ossein and bones treated with acid

0 %

Already
at 0 %

L 143/62

EN

Official Journal of the European Union

30.5.2006

Lebanese Customs
Code

Description (1)

0506 90

– Other

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

0 %

Already
at 0 %

0507

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:

0507 10

– Ivory; ivory powder and waste

0507 90

– Other

0508 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 pre-
pared but not cut to shape, powder and waste thereof

0509 00

Natural sponges of animal origin

0510 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:

5 %

5 %

5 %

5 %

0 %

100 %

100 %

100 %

100 %

Already
at 0 %

0710 40

– Sweet corn

35 %

Goes down
to 20 %

0711

Vegetables provisionally preserved (for example, by sul-
phur dioxide gas, in brine, in sulphur water or in other
preservative solutions), but unsuitable in that state for
immediate consumption:

ex 0711 90

– Other vegetables; mixtures of vegetables:

5 %

– – – Sweet corn

One shot
reduction
by 100 %
on the fifth
year

0903 00

Maté

5 %

100 %

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 prod-
ucts (including unroasted chicory roots of the variety
Cichorium intybus sativum) of a kind used primarily for
human consumption, not elsewhere specified or included:

1212 20

– Seaweeds and other algae

5 %

One shot
reduction
by 100 %
on the fifth
year

1302

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

– Vegetable saps and extracts:

1302 12

– – Of liquorice

1302 13

– – Of hops

5 %

0 %

100 %

Already
at 0 %

30.5.2006

EN

Official Journal of the European Union

L 143/63

Lebanese Customs
Code

Description (1)

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

1302 14

– – Of pyrethrum or of the roots of plants containing

5 %

100 %

rotenone

1302 19

– – Other

1302 20

– Pectic substances, pectinates and pectates

1302 31

– – Agar-agar

1302 32

1401

– – Mucilages and thickeners, whether or not modified,
derived from locust beans, locust bean seeds or sugar
seeds

Vegetable materials of a kind used primarily for plaiting
(for example, bamboos, rattans, reeds, rushes, osier, raf-
fia, cleaned, bleached or dyed cereal straw, and lime bark):

1401 10

– Bamboos

1401 20

– Rattans

1401 90 10

– – Rafia

0 %

0 %

5 %

0 %

0 %

0 %

0 %

Already
at 0 %

Already
at 0 %

100 %

Already
at 0 %

Already
at 0 %

Already
at 0 %

Already
at 0 %

1401 90 90

– – – Other

5 %

100 %

1402 00

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:

1402 00 10

– – – Kapok

1402 00 90

– – – Other

1403 00

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

1404

Vegetable products not elsewhere specified or included:

1404 10

– Raw vegetable materials of a kind used primarily in

dyeing or tanning:

1404 10 10

– – – Henna leaves or henna in powder forms

1404 10 90

– – – Other

1404 20

– Cotton linters

1404 90

– Other

Wool grease and fatty substances derived therefrom
(including lanolin)

1505 00

1506 00

0 %

5 %

0 %

5 %

0 %

5 %

5 %

0 %

Already
at 0 %

100 %

Already
at 0 %

100 %

Already
at 0 %

100 %

100 %

Already
at 0 %

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

5 %

100 %

›

L 143/64

EN

Official Journal of the European Union

30.5.2006

Lebanese Customs
Code

1516

Description (1)

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

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

ex 1516 20

– Vegetable fats and oils and their fractions:

15 %

30 %

– – Hydrogenated castor oil, so called ‘opal-wax’

1517

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 90

– Other

15 %

15 %

30 %

30 %

1518 00

Animal or vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated, sulphurised, blown, poly-
merised 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

– – – Epoxidised oils

1518 00 90

– – – Other:

1520 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), beeswax, other
insect waxes and spermaceti, whether or not refined
or coloured:

1521 10

– Vegetable waxes

1521 90

– Other

1522 00

1702

Degras; residues resulting from the treatment of fatty sub-
stances or animal or vegetable waxes:

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

1702 50

– Chemically pure fructose

0 %

5 %

0 %

5 %

5 %

0 %

5 %

1702 90 10

– Other, including invert sugar:

25 %

Already
at 0 %

100 %

Already
at 0 %

100 %

100 %

Already
at 0 %

One shot
reduction
by 100 %
on the fifth
year

goes down
to 15 %

– – Artificial honey, whether or not mixed with natural

honey

1704

Sugar confectionery (including white chocolate), not con-
taining cocoa:

1704 10

– Chewing gum, whether or not sugar-coated:

1704 90

– Other

20 %

20 %

30 %

30 %

30.5.2006

EN

Official Journal of the European Union

L 143/65

Lebanese Customs
Code

Description (1)

1803

Cocoa paste, whether or not defatted:

1803 10

– Not defatted

1803 20

– Wholly or partly defatted

1804 00

Cocoa butter, fat and oil

1805 00

Cocoa powder, not containing added sugar or other
sweetening matter

1806

Chocolate and other food preparations containing cocoa:

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

5 %

5 %

0 %

5 %

100 %

100 %

Already
at 0 %

100 %

1806 10

– Cocoa powder, containing added sugar or other sweet-

20 %

30 %

ening matter

1806 20

– Other preparations in block, slabs or bars weighing
more than 2 kg or in liquid, paste, powder, granular or
other bulk form in containers or immediate packings,
of a content exceeding 2 kg:

20 %

30 %

1806 31

– – Filled

1806 32

– – Not filled

1806 90

– Other

20 %

20 %

20 %

30 %

30 %

30 %

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 prepara-
tions of goods of heading Nos 0401 to 0404, not con-
taining cocoa or containing less than 5 % by weight of
cocoa calculated on a totally defatted basis, not elsewhere
specified or included:

1901 10

– Preparations for infant use, put up for retail sale

5 %

100 %

1901 20

– Mixes and doughs for the preparation of bakers’ wares

10 %

30 %

of heading No 1905

1901 90

– Other

5 %

100 %

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,
couscous, whether or not prepared:

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11

– – Containing eggs

5 %

100 %

1902 19

– – Other:

1902 19 10

– – – Potato doughs in moulded forms

1902 19 90

– – – Other

1902 20

– Stuffed pasta whether or not cooked or otherwise pre-

pared

5 %

5 %

5 %

100 %

100 %

100 %

1902 30

– Other pasta

5 %

100 %

L 143/66

EN

Official Journal of the European Union

30.5.2006

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

5 %

5 %

100 %

100 %

Lebanese Customs
Code

Description (1)

1902 40

– Couscous

1903 00

1904

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); cere-
als (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 speci-
fied or included:

1904 10

– Prepared foods obtained by the swelling or roasting of

10 %

30 %

cereals or cereal products:

1904 20

– Prepared foods obtained from unroasted cereal flakes
or from mixtures of unroasted cereal flakes and roasted
cereal flakes or swelled cereals:

10 %

30 %

1904 90

– Other

10 %

30 %

1905

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:

1905 10

– Crispbread

1905 20

– Gingerbread and the like

1905 30

– Sweet biscuits, waffles and wafers:

1905 31

– – Sweet biscuits

1905 32

– – Waffles and wafers

1905 40

– Rusks, toasted bread and similar toasted products

1905 90

– Other:

20 %

20 %

20 %

20 %

20 %

1905 90 10

– – – Empty cachets of a kind suitable for pharmaceuti-

0 %

cal use

30 %

30 %

30 %

30 %

30 %

Already
at 0 %

1905 90 90

– – – Other

20 %

30 %

2001

Vegetables, fruits, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:

2001 90

– Other:

70 %

30 %

ex 2001 90 90

– – Sweet corn (Zea mays var. saccharata)

– – Yams, sweet potatoes and similar edible parts of
plants containing 5 % or more by weight of starch

– – Palm hearts

2004

Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of
heading No 2006

Minimum
duty LBP
1 000/gross
kg

ex 2004 10

– Potatoes:

– – Other

– – – In the form of flour, meal or flakes

70 %

Goes down
to 40 %

Minimum
duty LBP
1 200/gross
kg

30.5.2006

EN

Official Journal of the European Union

L 143/67

Lebanese Customs
Code

Description (1)

2004 90

– Other vegetables and mixtures of vegetables:

ex 2004 90 90

– – 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

ex 2005 20

– Potatoes:

– – In the form of flour, meal or flakes

2005 80

– Sweet corn (Zea mays var. saccharata)

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

35 %

Goes down
to 20 %

70 %

Goes down
to 40 %

Minimum
duty LBP
1 200/gross
kg

35 %

Goes down
to 20 %

Goes down
to 15 %

30 %

Goes down
to 15 %

30 %

30 %

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:

ex 2008 11

– Nuts, ground-nuts and other seeds, whether or not

30 %

mixed together:

– – – Peanut butter

2008 91

– – Palm hearts

ex 2008 99

– – Other:

2101

– – – – – Maize (corn), other than sweet corn (Zea mays

var. saccharata)

– – – – – Yams, sweet potatoes and similar edible parts
of plants, containing 5 % or more by weight of
starch

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

– Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee:

2101 11

– – Extracts; essences or concentrates

2101 12

– – Preparations with a basis of these extracts, essences

or concentrates or with a basis of coffee

2101 20

– Extracts, essences and concentrates, of tea or maté, and
preparations with a basis of these extracts, essences
and concentrates or with a basis of tea or maté

5 %

5 %

5 %

100 %

100 %

100 %

2101 30

– Roasted chicory and other roasted coffee substitutes

5 %

100 %

and extracts, essences and concentrates thereof

2102

Yeasts (active or inactive); other single-cell microorgan-
isms, dead (but not
including vaccines of heading
No 3002); prepared baking powders:

2102 10

– Active yeasts

5 %

100 %

L 143/68

EN

Official Journal of the European Union

30.5.2006

Lebanese Customs
Code

Description (1)

2102 20

– Inactive yeasts; other single-cell micro-organisms, dead

2102 30

– Prepared baking powders

2103

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

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

5 %

5 %

100 %

100 %

2103 10

– Soya sauce

5 %

100 %

2103 20

– Tomato ketchup and other tomato sauces

35 %

2103 30

– Mustard flour and meal and prepared mustard

2103 90

– Other

2104

Soups and broths and preparations therefor; homoge-
nised composite food preparations:

2104 10

– Soups and broths and preparation therefor

2104 20

– 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:

5 %

5 %

5 %

5 %

40 %

Goes down
to 20 %

100 %

100 %

100 %

100 %

Goes down
to 20 %

2106 10

– Protein concentrates and textured protein substances

5 %

100 %

2106 90

– Other:

2106 90 10

– – – Non-alcoholic preparations of a kind used in the

5 %

100 %

manufacture of beverages

2106 90 20

– – – Flavoured or coloured syrups

2106 90 90

– – Other

5 %

5 %

100 %

100 %

2201

Waters, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other sweet-
ening matter nor flavoured; ice and snow

2201 10

– Mineral waters and aerated waters:

2201 90

– Other

2202

Waters, including mineral waters and aerated waters, con-
taining added sugar or other sweetening matter or fla-
voured, and other non-alcoholic beverages, not including
fruit or vegetable juices of heading No 2009:

25 %

25 %

Goes down
to 15 %

excise duty
LBP 25/l

Goes down
to 15 %

2202 10

– Waters including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured

20 %

30 %

excise duty
LBP 25/l

30.5.2006

EN

Official Journal of the European Union

L 143/69

Lebanese Customs
Code

Description (1)

2202 90

– Other

2203

Beer made from malt

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

20 %

30 %

Specific
provisions

excise duty
LBP 25/l

40 %

Goes down
to 25 %

excise duty
LBP 60/l

2205

Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances:

2205 10

– In containers holding 2 litres or less

15 %

100 %

2205 90

– Other

15 %

100 %

2207

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

2207 10

– Undenatured ethyl alcohol of an alcoholic strength by

15 %

100 %

volume of 80 % vol or higher

2207 20

– Ethyl alcohol and other spirits, denatured, of any

15 %

100 %

strength

2208

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

2208 20

– Spirits obtained by distilling grape wine or grape marc

15 %

100 %

2208 30

– Whiskies:

2208 30 10

– – – Of an alcoholic strength of 50° or more, put up for
retail sale in bottles, flasks or the like, holding not
more than 5 litres

15 %

100 %

2208 30 20

– – – Of an alcoholic strength of 60° or more, in con-

15 %

100 %

tainers holding 200 litres or more

2208 30 90

– – – Other

15 %

100 %

2208 40

– Rum and taffia

15 %

100 %

2208 50

– Gin and Geneva

15 %

100 %

2208 60

– Vodka

15 %

100 %

2208 70

– Liqueurs and cordials

15 %

100 %

excise duty
LBP 200/l

excise duty
LBP 200/l

excise duty
LBP 200/l

excise duty
LBP 150/l

excise duty
LBP 200/l

excise duty
LBP 400/l

excise duty
LBP 400/l

excise duty
LBP 400/l

excise duty
LBP 400/l

excise duty
LBP 400/l

excise duty
LBP 400/l

excise duty
LBP 400/l

L 143/70

EN

Official Journal of the European Union

30.5.2006

Lebanese Customs
Code

Description (1)

2208 90

– Other:

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

excise duty
LBP 200/l

excise duty
LBP 200/l

excise duty
LBP 400/l

Excise duty
48 %

Excise duty
48 %

Excise duty
48 %

Excise duty
48 %

Excise duty
48 %

Excise duty
48 %

2208 90 10

– – – Ethyl alcohol

15 %

100 %

2208 90 20

– – – Arrack obtained from grapes

70 %

30 %

2208 90 90

– – – Other

15 %

100 %

2402

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

2402 10

– Cigars, cheroots and cigarillos containing tobacco

8 %

2402 20

– Cigarettes containing tobacco

2402 90

– Other

90 %

90 %

2403

Other manufactured tobacco and manufactured tobacco
substitutes;
tobacco;
tobacco extracts and essences:

‘homogenised’ or ‘reconstituted’

2403 10

– Smoking tobacco, wether or not containing tobacco

8 %

substitutes in any proportion

2403 91

– – Other ‘homogenised’ or ‘reconstituted’ tobacco

90 %

2403 99

– – Other

90 %

2905

Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives:

0 %

0 %

0 %

0 %

0 %

0 %

– Other polyhydric alcohols:

2905 43

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

2905 45

– – Glycerol

5 %

5 %

5 %

100 %

100 %

100 %

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 prod-
ucts of the deterpenation of essential oils; aqueous distil-
lates and aqueous solutions of essential oils:

3301 90

– Other:

3301 90 10

– – – Residual terpenic by-products obtained from the

0 %

deterpenation of essential oils

Is already
at 0 %

3301 90 20

– – – Concentrates of essential oils in fats, in fixed oils,
or in waxes and the like, obtained by enfleurage or
maceration

5 %

100 %

30.5.2006

EN

Official Journal of the European Union

L 143/71

Lebanese Customs
Code

Description (1)

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

3301 90 30

– – – – Distilled rose water, distilled orange blossom

70 %

30 %

water

Specific
provisions

Minimum
duty LBP
5 000/l

A

B

C

3301 90 90

– – – Other

5 %

100 %

3302

Mixtures of odoriferous substances and mixtures (includ-
ing 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 sub-
stances, of a kind used for the manufacture of beverages:

3302 10

– Of a kind used in the food or drink industries

5 %

100 %

3501

Casein, caseinates and other casein derivates; casein glues:

3501 10

– Casein

3501 90

– Other:

3501 90 10

– – – Casein glues

3501 90 90

– – – Other

3505

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

3505 10

– Dextrins and other modified starches

3505 20

– Glues

3809

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:

0 %

5 %

0 %

5 %

5 %

3809 10

– With a basis of amylaceouos substances

0 %

3823

Industrial monocarboxylic fatty acids; acid oils from refin-
ing; industrial fatty alcohols:

– Industrial monocarboxylic fatty acids, acid oils from

refining:

3823 11

– – Stearic acid

3823 12

– – Oleic acid

3823 13

– – Tall oil fatty acids

3823 19

– – Other:

0 %

0 %

0 %

3823 19 10

– – – Other fatty acids containing by weight 85 % or

0 %

more of acid

3823 19 20

– – – Acid oils from refining, other than olive oil

0 %

Already
at 0 %

100 %

Is already
at 0 %

100 %

100 %

Is already
at 0 %

Is already
at 0 %

Is already
at 0 %

Is already
at 0 %

Is already
at 0 %

Is already
at 0 %

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Lebanese Customs
Code

Description (1)

3823 19 90

– – – Other

3824

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

A

B

C

Currently
applied
customs duty

Reduction of
the customs
duty in A (2)

Specific
provisions

0 %

Is already
at 0 %

3824 60

– Sorbitol other than that of subheading 2905 44

5 %

100 %

(1) Notwithstanding the rules for the implementation of the Lebanese customs Nomenclature, the wording of 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 Lebanese customs code. Where ex codes are indicated, the preferential scheme is to be determined by application
of the code and description taken together.

(2) The reduction in column B of the customs duty in A shall neither apply to the minimum duty nor to the excise duty in C.

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PROTOCOL 4

concerning the definition of the concept of ‘originating products’ and methods of
administrative cooperation

TABLE OF CONTENTS

TITLE I — GENERAL PROVISIONS

— Article 1

Definitions

TITLE II — DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

— Article 2

General requirements

— Article 3

Bilateral cumulation of origin

— Article 4

Diagonal cumulation of origin

— 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 (amended)

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

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— Article 20

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

— 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 ero

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

— Article 39

Implementation of the Protocol

— Article 40 Goods in transit or storage

ANNEXES

— Annex I

Introductory notes to the list in Annex II

— Annex II

List of working or processing required to be carried out on non-originating materials in order
that the products manufactured can obtain originating status.

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— Annex IIa

List of working or processing required to be carried out on non-originating materials in order
that the product manufactured referred to in Article 6(2) can obtain originating status

— Annex III

List of products originating in Turkey to which the provisions of Article 4 do not apply, listed
in the order of HS Chapters and Headings

— Annex IV

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

— Annex V

Invoice declaration

— Annex VI

Joint declarations

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

which did not originate in the country in which those prod-
ucts were obtained;

(j)

‘chapters’ and ‘headings’ mean the chapters and the headings
(four-digit codes) used in the nomenclature which makes up
the Harmonised Commodity Description and Coding Sys-
tem, referred to in this Protocol as ‘the Harmonised System’
or ‘HS’;

(k)

‘classified’ refers to the classification of a product or material
under a particular heading;

(a)

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

(l)

(b)

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

‘consignment’ means products which are either sent simulta-
neously from one exporter to one consignee or covered by a
single transport document covering their shipment from the
exporter to the consignee or, in the absence of such a docu-
ment, by a single invoice;

(c)

‘product’ means the product being manufactured, even if it is
intended for later use in another manufacturing operation;

(m) ‘territories’ includes territorial waters.

(d)

‘goods’ means both materials and products;

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

(e)

(f)

(g)

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

‘ex-works price’ means the price paid for the product
ex-works to the manufacturer in the Community or Lebanon
in whose undertaking the last working or processing is car-
ried out, provided the price includes the value of all the mate-
rials used, minus any internal taxes which are, or may be,
repaid when the product obtained is exported;

‘value of materials’ means the customs value at the time of
importation of the non-originating materials used, or, if this
is not known and cannot be ascertained, the first ascertain-
able price paid for the materials in the Community or
Lebanon;

Article 2

General requirements

For the purpose of implementing this Agreement, the fol-
1.
lowing 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 materi-
als which have not been wholly obtained there, provided that
such materials have undergone sufficient working or process-
ing in the Community within the meaning of Article 6 of this
Protocol.

(h)

‘value of originating materials’ means the value of such mate-
rials as defined in subparagraph (g) applied mutatis mutandis;

For the purpose of implementing this Agreement, the fol-

2.
lowing products shall be considered as originating in Lebanon:

(i)

‘added value’ shall be taken to be the ex-works price minus
the customs value of each of the products incorporated

(a) products wholly obtained in Lebanon within the meaning

of Article 5 of this Protocol;

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(b) products obtained in Lebanon incorporating materials which
have not been wholly obtained there, provided that such
materials have undergone sufficient working or processing in
Lebanon within the meaning of Article 6 of this Protocol.

of agreements and their corresponding rules of origin which have
been concluded with the other countries
referred to in
paragraph 1.

Article 3

Bilateral cumulation of origin

1. Materials originating in the Community shall be considered
as materials originating in Lebanon when incorporated into a
product obtained there. It shall not be necessary that such mate-
rials have undergone sufficient working or processing, provided
they have undergone working or processing going beyond that
referred to in Article 7(1) of this Protocol.

2. Materials originating in Lebanon shall be considered as
materials originating in the Community when incorporated into
a product obtained there. It shall not be necessary that such mate-
rials have undergone sufficient working or processing, provided
they have undergone working or processing going beyond that
referred to in Article 7(1) of this Protocol.

Article 4

Diagonal cumulation of origin

1.
Subject to the provisions of paragraphs 2 and 3, materials
originating in any of the countries which are signatory to a
European-Mediterranean Association Agreement, within the
meaning of the Agreements between the Community and Leba-
non and these countries shall be considered as originating in the
Community or Lebanon when incorporated into a product
obtained there. It shall not be necessary that such materials have
undergone sufficient working or processing.

This paragraph shall not apply to materials originating in Turkey
which are mentioned in the list at Annex III to this Protocol.

2.
Products which have acquired originating status by virtue of
paragraph 1 shall only continue to be considered as products
originating in the Community or Lebanon when the value added
there exceeds the value of the materials used originating in any
one of the other countries referred to in paragraph 1. If this is not
so, the products concerned shall be considered as originating in
the country referred to in paragraph 1 which accounts for the
highest value of originating materials used. In the allocation of
origin, no account shall be taken of materials originating in the
other countries referred to in paragraph 1 which have undergone
sufficient working or processing in the Community or Lebanon.

Once the requirements laid down in paragraph 3 have been
4.
fulfilled, and a date for the entry into force of these provisions has
been agreed, each party shall fulfill its own notification and infor-
mation obligations.

Article 5

Wholly obtained products

The following shall be considered as wholly obtained in the

1.
Community or Lebanon:

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

seabed;

(b) vegetable products harvested there;

(c)

live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea
outside the territorial waters of the Community or Lebanon
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 para-

2.
graph 1(f) and (g) shall apply only to vessels and factory ships:

3.
The cumulation provided for in this Article may only be
applied where the materials used have acquired the status of origi-
nating products by an application of rules of origin identical to
the rules in this Protocol. The Community and Lebanon shall pro-
vide each other, through the European Commission with details

(a) which are registered or recorded in an EC Member State or in

Lebanon;

(b) which sail under the flag of an EC Member State or of

Lebanon;

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(c) which are owned to an extent of at least 50 per cent by
nationals of EC Member States or of Lebanon, or by a com-
pany with its head office in one of these States, of which the
manager or managers, Chairman of the Board of Directors or
the Supervisory Board, and the majority of the members of
such boards are nationals of EC Member States or of Leba-
non 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;

(b) any of the percentages given in the list for the maximum
value of non-originating materials are not exceeded through
the application of this paragraph.

This paragraph shall not apply to products falling within Chap-
ters 50 to 63 of the Harmonised System.

Paragraphs 1, 2 and 3 shall apply except as provided in

4.
Article 7.

(d) of which the master and officers are nationals of EC Member

States or of Lebanon;

and

(e) of which at least 75 % f the crew are nationals of EC Member

States or of Lebanon.

Article 6

Sufficiently worked or processed products

Article 7

Insufficient working or processing operations

1. Without prejudice to paragraph 2, the following operations
shall be considered as insufficient working or processing to con-
fer the status of originating products, whether or not the require-
ments of Article 6 are satisfied:

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

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.

(b)

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

The conditions referred to above indicate, for all products cov-
ered by this Agreement, the working or processing which must be
carried out on non-originating materials used in manufacturing
and apply only in relation to such materials. Accordingly, it fol-
lows that if a product, which has acquired originating status by
fulfilling the conditions set out in the list is used in the manufac-
ture of another product, the conditions applicable to the product
in which it is incorporated do not apply to it, and no account shall
be taken of the non-originating materials which may have been
used in its manufacture.

2.
Notwithstanding paragraph 1, the products which are not
wholly obtained and listed in Annex II(a) are considered to be suf-
ficiently worked or processed when the conditions set out in the
list in Annex II(a) are fulfilled.

The provision of this paragraph shall apply for three years follow-
ing the entry into force of this Agreement.

3.
Notwithstanding paragraph 1 and 2, non-originating mate-
rials 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 % of the ex-works price
of the product;

(c)

(i)

changes of packaging and breaking up and assembly of
packages;

(ii)

simple placing in bottles, flasks, bags, cases, boxes, fix-
ing on cards or boards, etc., and all other simple pack-
aging operations;

(d) affixing marks, labels and other like distinguishing signs on

products or their packaging;

(e)

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

(f)

simple assembly of parts to constitute a complete product;

(g) a combination of two or more operations specified in sub-

paragraphs (a) to (f);

(h)

slaughter of animals.

2.
All the operations carried out in either the Community or
Lebanon 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.

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Article 8

Unit of qualification

(d) goods which do not enter and which are not intended to

enter into the final composition of the product.

1.
The unit of qualification for the application of the provi-
sions of this Protocol shall be the particular product which is con-
sidered as the basic unit when determining classification using the
nomenclature of the Harmonised System.

Accordingly, it follows that:

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

(b) when a consignment consists of a number of identical prod-
ucts classified under the same heading of the Harmonised
System, each product must be taken individually when apply-
ing the provisions of this Protocol.

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.
The conditions set out in Title II relative to the acquisition
of originating status must be fulfilled without interruption in the
Community or Lebanon, except as provided for in Article 4.

2.
If originating goods exported from the Community or Leba-
non to another country are returned, except insofar as provided
for in Article 4 they must be considered as non-originating, unless
it can be demonstrated to the satisfaction of the customs authori-
ties that:

(a)

the goods returned are the same goods as those exported;

Article 9

and

Accessories, spare parts and tools

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

Article 10

Sets

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

(b)

they have not undergone any operation beyond that neces-
sary to preserve them in good condition while in that coun-
try or while being exported.

Article 13

Direct transport

1.
The preferential treatment provided for under this Agree-
ment applies only to products, satisfying the requirements of this
Protocol, which are transported directly between the Community
and Lebanon or through the territories of the other countries
referred to in Article 4. 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 unload-
ing, reloading or any operation designed to preserve them in good
condition.

Originating products may be transported by pipeline across ter-
ritory other than that of the Community or Lebanon.

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

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

TITLE IV

of transit:

DRAWBACK OR EXEMPTION

(i)

giving an exact description of the products;

(ii)

stating the dates of unloading and reloading of the prod-
ucts and, where applicable, the names of the ships, or the
other means of transport used;

and

(iii) certifying the conditions under which the products

remained in the transit country;

or

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

Originating products, sent for exhibition in a country other
1.
than those referred to in Article 4 and sold after the exhibition for
importation in the Community or Lebanon shall benefit on
importation from the provisions of this Agreement provided it is
shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from the Commu-
nity or Lebanon to the country in which the exhibition is
held and has exhibited them there;

(b)

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

(c)

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

and

(d)

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

2.
A proof of origin must be issued or made out in accordance
with the provisions of Title V and submitted to the customs
authorities of the importing country in the normal manner. The
name and address of
the exhibition must be indicated
thereon. Where necessary, additional documentary evidence of
the conditions under which they have been exhibited may be
required.

Article 15

Prohibition of drawback of, or exemption from,
customs duties

1.
Non-originating materials used in the manufacture of prod-
ucts originating in the Community, in Lebanon or in one of the
other countries referred to in Article 4 for which a proof of ori-
gin is issued or made out in accordance with the provisions of
Title V shall not be subject in the Community or Lebanon to
drawback of, or exemption from, customs duties of whatever
kind.

The prohibition in paragraph 1 shall apply to any arrange-
2.
ment for refund, remission or non-payment, partial or complete,
of customs duties or charges having an equivalent effect, appli-
cable in the Community or Lebanon to materials used in the
manufacture, where such refund, remission or non-payment
applies, expressly or in effect, when products obtained from the
said materials are exported and not when they are retained for
home use there.

3.
The exporter of products covered by a proof of origin shall
be prepared to submit at any time, upon request from the cus-
toms 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 appli-
cable to such materials have actually been paid.

The provisions of paragraphs 1 to 3 shall also apply in
4.
respect of packaging within the meaning of Article 8(2), accesso-
ries, 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.

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

The provisions of this Article shall not apply for six years

6.
following the entry into force of this Agreement.

7.
After the entry into force of the provisions of this Article
and notwithstanding paragraph 1, Lebanon 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:

3.
Paragraph 1 shall apply to any trade, industrial, agricultural
or crafts exhibition, fair or similar public show or display which
is not organised for private purposes in shops or business pre-
mises with a view to the sale of foreign products, and during
which the products remain under customs control.

(a) a 5 % 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 in force in
Lebanon;

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(b) a 10 % 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 in force in Lebanon.

Before the end of the transitional period referred to in Article 6 of
this Agreement, the provisions of this paragraph will be reviewed.

The exporter applying for the issue of a movement certifi-
3.
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.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1.
Products originating in the Community shall, on importa-
tion into Lebanon and products originating in Lebanon 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 IV;

or

(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’).

Notwithstanding paragraph 1, originating products within
2.
the meaning of
in the cases specified
in Article 26, benefit from this Agreement without it being nec-
essary to submit any of the documents referred to above.

this Protocol shall,

Article 17

Procedure for the issue of a movement certificate EUR.1

1.
A movement certificate EUR.1 shall be issued by the cus-
toms 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.

For this purpose, the exporter or his authorised representa-
2.
tive shall fill out both the movement certificate EUR.1 and the
application form, specimens of which appear in Annex IV. 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 handwrit-
ten, 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.

A movement certificate EUR.1 shall be issued by the cus-
4.
toms authorities of an EC Member State or Lebanon if the prod-
ucts concerned can be considered as products originating in the
Community, Lebanon or in one of the other countries referred
to in Article 4 and fulfil the other requirements of this Protocol.

5.
The issuing customs authorities shall take any steps neces-
sary to verify the originating status of the products and the fulfil-
ment 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 con-
sidered appropriate. The issuing customs authorities shall also
ensure that the forms referred to in paragraph 2 are duly com-
pleted. In particular, they shall check whether the space reserved
for the description of the products has been completed in such a
manner as to exclude all possibility of fraudulent additions.

The date of issue of the movement certificate EUR.1 shall be

6.
indicated in Box 11 of the certificate.

7.
A movement certificate EUR.1 shall be issued by the cus-
toms authorities and made available to the exporter as soon as
actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1.
Notwithstanding Article 17(7), a movement certificate
EUR.1 may exceptionally be issued after exportation of the prod-
ucts 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 authori-
ties that a movement certificate EUR.1 was issued but was
not accepted at importation for technical reasons.

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For the implementation of paragraph 1, the exporter must
2.
indicate in his application the place and date of exportation of the
products to which the movement certificate EUR.1 relates, and
state the reasons for his 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 cor-
responding file.

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

‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE A POSTERIORI’,
‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’,
‘UDSTEDT EFTERFØLGENDE’,
‘ISSUED RETROSPECTIVELY’,
‘EXPEDIDO A POSTERIORI’,
‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’,
‘ANNETTU JÄLKIKÄTEEN’,
‘EMITIDO A POSTERIORI’,
‘UTFÄRDAT I EFTERHAND’, ‘…’.

The endorsement referred to in paragraph 4 shall be inserted

5.
in the ‘Remarks’ box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

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

The duplicate issued in this way must be endorsed with one

2.
of the following words:

‘DUPLIKAT’,
‘DUPLICATE’,
‘KAKSOISKAPPALE’, ‘…’.

‘DUPLICATA’,
‘ΑΝΤΙΓΡΑΦΟ’,

‘DUPLICATO’,

‘DUPLICADO’,

‘DUPLICAAT’,
‘SEGUNDA VIA’,

3.
The endorsement referred to in paragraph 2 shall be inserted
in the ‘Remarks’ box of the duplicate movement certificate EUR.1.

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

Article 21

Conditions for making out an invoice declaration

An invoice declaration as referred to in Article 16(1)(b) may

1.
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.

2.
An invoice declaration may be made out if the products
concerned can be considered as products originating in the Com-
munity, Lebanon or in one of the other countries referred to in
Article 4 and fulfil the other requirements of this Protocol.

The exporter making out an invoice declaration shall be pre-
3.
pared to submit at any time, at the request of the customs authori-
ties of the exporting country, all appropriate documents proving
the originating status of the products concerned as well as the ful-
filment of the other requirements of this Protocol.

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

5.
Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within
the meaning of Article 22 shall not be required to sign such dec-
larations provided that he gives the customs authorities of the
exporting country a written undertaking that he accepts full
responsibility for any invoice declaration which identifies him as
if it had been signed in manuscript by him.

An invoice declaration may be made out by the exporter
6.
when the products to which it relates are exported, or after expor-
tation 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 20

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

Article 22

Approved exporter

When originating products are placed under the control of a cus-
toms office in the Community or Lebanon, 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 Lebanon. The
replacement movement certificate(s) EUR.1 shall be issued by the
customs office under whose control the products are placed.

1.
The customs authorities of the exporting country may
authorise any exporter who makes frequent shipments of prod-
ucts under this Agreement to make out invoice declarations irre-
spective 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 origi-
nating status of the products as well as the fulfilment of the other
requirements of this Protocol.

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The customs authorities may grant the status of approved
to any conditions which they consider

subject

2.
exporter
appropriate.

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

The customs authorities shall monitor the use of the autho-

4.
risation by the approved exporter.

5.
The customs authorities may withdraw the authorisation at
any time. They shall do so where the approved exporter no longer
offers the guarantees referred to in paragraph 1, 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

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 import-
ing country.

Proofs of origin which are submitted to the customs authori-
2.
ties 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
is due to exceptional
documents by the final date set
circumstances.

3.
In other cases of belated presentation, the customs authori-
ties 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 appli-
cable in that country. The said authorities may require a transla-
tion 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 this Agreement.

Article 26

Exemptions from proof of origin

Products sent as small packages from private persons to pri-
1.
vate persons or forming part of travellers’ personal luggage shall
be admitted as originating products without requiring the submis-
sion 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,
customs
declaration CN22/CN23 or on a sheet of paper annexed to that
document.

this declaration can be made on the

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

3.
Furthermore, the total value of these products shall not
exceed 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 certifi-
cate EUR.1 or an invoice declaration can be considered as prod-
ucts originating in the Community, Lebanon or in one of the
other countries referred to in Article 4 and fulfil the other require-
ments 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 Lebanon where
these documents are used in accordance with domestic law;

Article 25

Importation by instalments

(c) documents proving the working or processing of materials in
the Community or Lebanon, issued or made out in the Com-
munity or Lebanon, where these documents are used in
accordance with domestic law;

Where, at the request of the importer and on the conditions laid
down by the customs authorities of the importing country, dis-
mantled or non-assembled products within the meaning of Gen-
eral Rule 2(a) of
the Harmonised System falling within
Sections XVI and XVII or heading Nos 7308 and 9406 of the Har-
monised 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.

(d) movement certificates EUR.1 or invoice declarations proving
the originating status of materials used, issued or made out
in the Community or Lebanon in accordance with this Pro-
tocol, or in one of the other countries referred to in Article 4,
in accordance with rules of origin which are identical to the
rules in this Protocol.

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Article 28

Preservation of proof of origin and supporting documents

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 Article17(3).

The exporter making out an invoice declaration shall keep
2.
for at least three years a copy of this invoice declaration as well as
the documents referred to in Article 21(3).

The customs authorities of the exporting country issuing a
3.
movement certificate EUR.1 shall keep for at least three years the
application form referred to in Article 17(2).

The amounts expressed in euro and their equivalents in the
4.
national currencies of EC Member States and Lebanon shall be
reviewed by the Association Committee at the request of the
Community or Lebanon. When carrying out this review, the
Association Committee shall ensure that there will be no decrease
in the amounts to be used in national currency and shall further-
more consider the desirability of preserving the effects of the lim-
its concerned in real terms. For this purpose, it may decide to
modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

The customs authorities of the importing country shall keep
4.
for at least three years the movement certificates EUR.1 and the
invoice declarations submitted to them.

Article 31

Mutual assistance

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 correctness of the
statements made in this document.

Article 30

Amounts expressed in euro

1.
Amounts in the national currency of the exporting country
equivalent to the amounts expressed in euro shall be fixed by the
exporting country and communicated to the importing countries
through the European Commission.

2. When the amounts exceed the corresponding amounts
fixed by the importing country, the latter shall accept them if the
products are invoiced in the currency of the exporting coun-
try. When the products are invoiced in the currency of EC Mem-
ber State or another country referred to in Article 4, the importing
country shall recognise the amount notified by the country
concerned.

3.
The amounts to be used in any given national currency shall
be the equivalent in that national currency of the amounts
expressed in euro as at the first working day in October 1999.

The customs authorities of the EC Member States and of
1.
Lebanon shall provide each other, through the European Com-
mission, with specimen impressions of stamps used in their cus-
toms offices for the issue of movement certificates EUR.1 and
with the addresses of the customs authorities responsible for veri-
fying those certificates and invoice declarations.

2.
In order to ensure the proper application of this Protocol,
the Community and Lebanon shall assist each other, through the
competent customs administrations, in checking the authenticity
of the movement certificates EUR.1 or the invoice declarations
and the correctness of the information given in these documents.

Article 32

Verification of proofs of origin

1.
Subsequent verifications of proofs of origin shall be carried
out at random or whenever the customs authorities of the import-
ing country have reasonable doubts as to the authenticity of such
documents, the originating status of the products concerned or
the fulfilment of the other requirements of this Protocol.

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 docu-
ments, to the customs authorities of the exporting country giv-
the reasons for the enquiry. Any
ing, where appropriate,
documents and information obtained suggesting that the infor-
mation given on the proof or origin is incorrect shall be for-
warded in support of the request for verification.

3.
The verification shall be carried out by the customs authori-
ties of the exporting country. For this purpose, they shall have the
right to call for any evidence and to carry out any inspection of
check considered
the
appropriate.

exporter’s accounts or any other

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If the customs authorities of the importing country decide
4.
to suspend the granting of preferential treatment to the products
concerned while awaiting the results of the verification, release of
the products shall be offered to the importer subject to any pre-
cautionary measures judged necessary.

5.
The customs authorities requesting the verification shall be
informed of the results of this verification as soon as pos-
sible. These results must indicate clearly whether the documents
are authentic and whether the products concerned can be consid-
ered as products originating in the Community, Lebanon or one
of the other countries referred to in Article 4 and fulfil the other
requirements of this Protocol.

If in cases of reasonable doubt there is no reply within
6.
10 months of the date of the verification request or if the reply
does not contain sufficient information to determine the authen-
ticity of the document in question or the real origin of the prod-
in
ucts,
exceptional circumstances, refuse entitlement to the preferences.

the requesting customs authorities

shall, except

Article 33

Dispute settlement

Where disputes arise in relation to the verification procedures of
Article 32 which cannot be settled between the customs authori-
ties requesting a verification and the customs authorities respon-
sible for carrying out this verification or where they raise a
question as to the interpretation of this Protocol, they shall be
submitted to the 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.

if the treatment or processing undergone is in conformity 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 Lebanon, 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 ter-
ritory of the Community under Protocol 2 of the Act of Acces-
sion of the Kingdom of Spain and the Portuguese Republic to the
European Communities. Lebanon shall grant to imports of prod-
ucts covered by this Agreement and originating in Ceuta and
Melilla the same customs regime as that which is granted to prod-
ucts imported from and originating in the Community.

3.
For the purpose of the application of paragraph 2 concern-
ing products originating in Ceuta and Melilla, this Protocol shall
apply mutatis mutandis subject to the special conditions set out
in Article 37.

Article 37

Special conditions

Article 34

Penalties

1.
Providing they have been transported directly in accordance
with the provisions of Article 13, the following shall be consid-
ered as:

Penalties shall be imposed on any person who draws up, or causes
to be drawn up, a document which contains incorrect informa-
tion for the purpose of obtaining a preferential treatment for
products.

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

Article 35

Free zones

1.
The Community and Lebanon 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.

(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 work-
ing or processing within the meaning of Article 6 of
this Protocol;

or that

2.
By means of an exemption to the provisions contained in
paragraph 1, when products originating in the Community or
Lebanon are imported into a free zone under cover of a proof of
origin and undergo treatment or processing, the authorities con-
cerned shall issue a new EUR.1 certificate at the exporter’s request,

(ii)

those products are originating in Lebanon 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);

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(2) products originating in Lebanon:

(a) products wholly obtained in Lebanon;

TITLE VIII

FINAL PROVISIONS

(b) products obtained in Lebanon, in the manufacture of
which products other than those referred to in (a) are
used, provided that:

Article 38

Amendments to the Protocol

(i)

the said products have undergone sufficient work-
ing or processing within the meaning of Article 6 of
this Protocol;

or that

(ii)

those products are originating in Ceuta and Melilla
or the Community within the meaning of this Pro-
tocol, provided that they have been submitted to
working or processing which goes beyond the insuf-
ficient working or processing referred to in
Article 7(1).

The Association Council may decide to amend the provisions of
this Protocol.

Article 39

Implementation of the Protocol

The Community and Lebanon shall each take the steps necessary
to implement this Protocol.

Article 40

2.

Ceuta and Melilla shall be considered as a single territory.

Goods in transit or storage

3.
The exporter or his authorised representative shall enter
‘Lebanon’ 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 indicated
in Box 4 of movement certificates EUR.1 or on invoice
declarations.

The Spanish customs authorities shall be responsible for the

4.
application of this Protocol in Ceuta and Melilla.

The provisions of this Agreement may be applied to goods which
comply with the provisions of this Protocol and which on the
date of entry into force of this Agreement are either in transit or
are in the Community or in Lebanon in temporary storage, in
bonded warehouses or in free zones, subject to the submission to
the customs authorities of the importing State, within four
months of that date, of a certificate EUR.1 issued retrospectively
by the competent authorities of the exporting State together with
the documents showing that the goods have been transported
directly.

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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 of the Protocol.

Note 2:

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

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

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the

description of that part of the heading covered by the adjacent rules in column 3 or 4.

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

Note 3:

3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in
the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory
where these products are used or in another factory in the Community or in Lebanon.

Example:

An engine of heading 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 ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating sta-
tus by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-
calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the
Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the
non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more
working or processing also confers originating status; conversely, the carrying-out of less working or processing can-
not 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 uses the expression ‘Manufacture from materials of any heading’, then mate-
rials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, how-
ever, to any specific limitations which may also be contained in the rule.

However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manu-
facture from materials of any heading, including other materials of the same heading as the product’ means that mate-
rials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the
list.

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.

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Example:

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

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obvi-
ously 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 1904, which specifically excludes the use of cereals and their derivatives, does
not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

Example:

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

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

Note 4:

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

4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres
and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable
fibres of headings 5301 to 5305.

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

4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste,

of headings 5501 to 5507.

Note 5:

5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be
applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 %
or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)

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

two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

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— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

— synthetic man-made staple fibres of poly(phenylene sulphide),

— synthetic man-made staple fibres of poly(vinyl 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 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 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a
mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manu-
facture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of
the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of
heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manu-
facture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require
manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the
two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is
a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings,
or if the cotton yarns used are themselves mixtures.

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Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is,
accordingly, a mixed product.

5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether,

whether or not gimped’, this tolerance is 20 % in respect of this yarn.

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

Note 6:

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

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the

manufacture of textile products, whether or not they contain textiles.

Example:

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

(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 sul-
phuric 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 2710, 2711 and 2712, the ‘specific processes’ are the following:

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

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(d)

reforming;

(e)

(f)

extraction by means of selective solvents;

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

(g) polymerisation;

(h)

alkylation;

(ij)

(k)

isomerisation;

in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(l)

in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(m)

(n)

(o)

(p)

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and
a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the
hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricat-
ing oils of heading 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;

in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these
products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-
frequency electrical brush-discharge;

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax contain-
ing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

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

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

ANNEX II

The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

HS heading

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 shall be
wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other aquatic
invertebrates

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

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 the materials of
Chapter 4 used are wholly obtained

0403

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

Manufacture in which:

— all the materials of Chapter 4 used

are wholly obtained,

— all the fruit juice (except that of
lime or grapefruit) of
pineapple,
heading 2009 used is originating,

and

— the value of all the 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 the materials of
Chapter 5 used are wholly obtained

ex 0502

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

Cleaning,
sorting
straightening of bristles and hair

disinfecting,

and

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

are wholly obtained,

and

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

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 7

Edible vegetables and certain roots and tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus fruits or
melons

Manufacture in which:

— all

the fruit and nuts used are

wholly obtained,

and

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

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

ex Chapter 9

Coffee, tea, maté and spices; except for:

0901

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

Manufacture from materials of any
heading

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Chapter 10

Cereals

ex Chapter 11

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

Manufacture from materials of any
heading

Manufacture from materials of any
heading

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

Manufacture in which all the cereals,
edible vegetables, roots and tubers of
heading 0714 or fruit used are wholly
obtained

ex 1106

Flour, meal and powder of the dried, shelled
leguminous vegetables of heading 0713

Drying and milling of leguminous veg-
etables of heading 0708

Chapter 12

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

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

1301

1302

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

Manufacture in which the value of all the
materials of heading 1301 used does not
exceed 50 % of the ex-works price of the
product

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

– Mucilages and thickeners, modified, derived

from vegetable products

Manufacture from non-modified muci-
lages and thickeners

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable products
not elsewhere specified or included

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

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HS heading

Description of product

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

(1)

ex Chapter 15

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

1501

Pig fat (including lard) and poultry fat, other
than that of heading 0209 or 1503:

– Fats from bones or waste

– Other

Manufacture from materials of any head-
ing, except those of heading 0203, 0206
or 0207 or bones of heading 0506

Manufacture from meat or edible offal of
swine of heading 0203 or 0206 or of
meat and edible offal of poultry of head-
ing 0207

1502

Fats of bovine animals, sheep or goats, other
than those of heading 1503

– Fats from bones or waste

– Other

Manufacture from materials of any head-
ing, except those of heading 0201, 0202,
0204 or 0206 or bones of heading 0506

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

1504

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

– Solid fractions

– Other

ex 1505

Refined lanolin

1506

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

– Solid fractions

– Other

1507 to 1515

Vegetable oils and their fractions:

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

Manufacture from materials of any head-
ing, including other materials of head-
ing 1504

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

Manufacture from crude wool grease of
heading 1505

Manufacture from materials of any head-
ing, including other materials of head-
ing 1506

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

Manufacture from materials of any head-
ing, except that of the product

– Solid fractions, except for that of jojoba oil Manufacture from other materials of

headings 1507 to 1515

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HS heading

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 all the vegetable
materials used are wholly obtained

1516

1517

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

Manufacture in which:

— all the materials of Chapter 2 used

are wholly obtained,

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 head-
ing 1516

and

— all the vegetable materials used are
wholly obtained. However, materi-
als of headings 1507, 1508, 1511
and 1513 may be used

Manufacture in which:

— all the materials of Chapters 2 and 4

used are wholly obtained,

— all the vegetable materials used are
wholly obtained. However, materi-
als of headings 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,

and/or

— in which all the materials of Chap-
ter 3 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 1701

1702

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

Manufacture in which the value of all the
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

– Other sugars in solid form, containing added

flavouring or colouring matter

Manufacture from materials of any head-
ing, including other materials of head-
ing 1702

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

– Other

Manufacture in which all the materials
used are originating

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HS heading

Description of product

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

(1)

ex 1703

(2)

(3)

or

(4)

Molasses resulting from the extraction or refin-
ing of sugar, containing added flavouring
or colouring matter

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

1704

Sugar confectionery (including white choco-
late), not containing cocoa

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

1901

Malt extract; food preparations of flour, groats,
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 prepara-
tions of goods of headings 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:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials 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 pre-
pared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared:

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

Manufacture in which all the cereals and
derivatives (except durum wheat and its
derivatives) used are wholly obtained

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

1903

1904

– Containing more than 20 % by weight of
meat, meat offal, fish, crustaceans or mol-
luscs

Manufacture in which:

— all the cereals and their derivatives
(except durum wheat and its deriva-
tives) used are wholly obtained,

— all the materials of Chapters 2 and 3

used are wholly obtained

Tapioca and substitutes therefore prepared from
starch, in the form of flakes, grains, pearls, sift-
ings or similar forms

Manufacture from materials of any head-
ing, except potato starch of head-
ing 1108

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

(except

Manufacture:

— from materials of any heading,
except those of heading 1806,

— in which all the cereals and flour
(except durum wheat and Zea indu-
rata maize, and their derivatives)
used are wholly obtained,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

1905

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

Manufacture from materials of any head-
ing, except those of Chapter 11

ex Chapter 20

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

Manufacture in which all the fruit, nuts
or vegetables used are 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 ace-
tic acid

Manufacture from materials of any head-
ing, except that of the product

ex 2004 and
ex 2005

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

Manufacture from materials of any head-
ing, except that of the product

2006

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

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

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HS heading

Description of product

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

(1)

2007

(2)

(3)

or

(4)

Jams, fruit jellies, marmalades, fruit or nut purée
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetening matter

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

ex 2008

– Nuts, not containing added sugar or spirits Manufacture in which the value of all the
originating nuts and oil seeds of head-
ings 0801, 0802 and 1202 to 1207 used
exceeds 60 % of the ex-works price of
the product

– Peanut butter; mixtures based on cereals;

palm hearts; maize (corn)

Manufacture from materials of any head-
ing, except that of the product

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

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

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

Manufacture:

— from materials of any heading,

except that of the product,

and

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any head-
ing, except 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
substitutes, and extracts, essences and concen-
trates thereof

Manufacture:

— from materials of any heading,

except that of the product,

— in which all the chicory used is

wholly obtained

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HS heading

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 therefor; mixed

condiments and mixed seasonings

Manufacture from materials of any head-
ing, except that of the product. However,
mustard flour or meal or prepared mus-
tard may be used

– Mustard flour and meal and prepared

mustard

Manufacture from materials of any
heading

ex 2104

Soups and broths and preparations therefor

Manufacture from materials of any head-
ing, except prepared or preserved veg-
etables of headings 2002 to 2005

2106

Food preparations not elsewhere specified
or included

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

2202

Waters, including mineral waters and aerated
waters, containing added sugar or other sweet-
ening matter or flavoured, and other non-
alcoholic
fruit
or vegetable juices of heading 2009

beverages, not

including

— from materials of any heading,

except that of the product,

— in which all the grapes or materials
derived from grapes used are
wholly obtained

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product,

— in which all the fruit juice used
lime

that of pineapple,

(except
or grapefruit) is originating

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HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

2207

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

Manufacture:

— from materials of any heading,
except heading 2207 or 2208,

— in which all the grapes or materials
derived from grapes used are
wholly obtained or, if all the other
materials used are already originat-
ing, arrack may be used up to a
limit of 5 % by volume

Manufacture:

— from materials of any heading,
except heading 2207 or 2208,

— in which all the grapes or materials
derived from grapes used are
wholly obtained or, if all the other
materials used are already originat-
ing, arrack may be used up to a
limit of 5 % by volume

2208

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

ex Chapter 23

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

Manufacture from materials of any head-
ing, except that of the product

ex 2301

ex 2303

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

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

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

Manufacture in which all the maize used
is wholly obtained

ex 2306

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
are wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

— all the cereals, sugar or molasses,
meat or milk used are originating,

— all the materials of Chapter 3 used

are wholly obtained

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HS heading

Description of product

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

(1)

ex Chapter 24

(2)

(3)

or

(4)

Tobacco and manufactured tobacco substitutes;
except for:

Manufacture in which all the materials of
Chapter 24 used are wholly obtained

2402

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

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
is originating

Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
is originating

ex Chapter 25

Salt; sulphur; earths and stone; plastering mate-
rials, lime and cement; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 2504

Natural crystalline graphite, with enriched car-
bon content, purified and ground

Enriching of the carbon content, purify-
ing and grinding of crude crystalline
graphite

ex 2515

ex 2516

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

Cutting, by sawing or otherwise, of
marble (even if already sawn) of a thick-
ness 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

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

Manufacture from materials of any head-
ing, except that of the product. However,
natural magnesium carbonate (magnes-
ite) may be used

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

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 from materials of any head-
ing, except that of the product

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HS heading

Description of product

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

(1)

ex Chapter 27

ex 2707

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

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

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

or

Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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; waste oils

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

or

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

2711

Petroleum gases and other gaseous hydrocar-
bons

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

or

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

2712

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

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

or

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

L 143/102

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

2713

(2)

(3)

or

(4)

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

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

or

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

2714

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

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

or

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

2715

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

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

or

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

ex Chapter 28

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

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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 2805

‘Mischmetall’

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

30.5.2006

EN

Official Journal of the European Union

L 143/103

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

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

ex 2901

Acyclic hydrocarbons for use as power or heat-
ing fuels

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

or

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

ex 2902

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

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

or

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

ex 2905

Metal alcoholates of alcohols of this heading
and of ethanol

Manufacture from materials of any head-
ing, including other materials of head-
ing 2905. However, metal alcoholates of
this heading may be used, provided that
their total value does not exceed 20 % of
the ex-works price of the product

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

2915

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

Manufacture from materials of any head-
ing. However, the value of all the mate-
rials of headings 2915 and 2916 used
shall 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 2932

– Internal ethers and their halogenated, sul-
phonated, nitrated or nitrosated derivatives

Manufacture from materials of any head-
ing. However, the value of all the mate-
rials of heading 2909 used shall 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 143/104

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

Manufacture from materials of any
heading

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

2933

Heterocyclic compounds with nitrogen hetero-
atom(s) only

Manufacture from materials of any head-
ing. However, the value of all the mate-
rials of headings 2932 and 2933 used
shall not exceed 20 % of the ex-works
price of the product

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

2934

Nucleic acids and their salts, whether or not
chemically defined; other heterocyclic com-
pounds

Manufacture from materials of any head-
ing. However, the value of all the mate-
rials of headings 2932, 2933 and 2934
the
used shall 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 2939

Concentrates of poppy straw containing not less
than 50 % by weight of alkaloids

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

ex Chapter 30

Pharmaceutical products; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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 immu-
nological 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
therapeutic or prophylactic uses or unmixed
products for these uses, put up in measured
doses or in forms or packings for retail sale

– Other

– – Human blood

– – Animal blood prepared for therapeutic or

prophylactic uses

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

30.5.2006

EN

Official Journal of the European Union

L 143/105

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– – Blood fractions other than antisera, hae-
moglobin, blood globulins and serum
globulins

– – Haemoglobin, blood globulins and serum

globulins

– – Other

3003 and 3004 Medicaments

(excluding
ing 3002, 3005 or 3006):

goods of head-

– Obtained from amikacin of heading 2941

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, including other materials of head-
ing 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, except that of the product. However,
materials of headings 3003 and 3004
may be used, provided that their total
value does not exceed 20 % of
the
ex-works price of the product

– Other

Manufacture:

— from materials of any heading,
except that of the product. How-
ever, materials of headings 3003
and 3004 may be used, provided
that
their total value does not
exceed 20 % of the ex-works price
of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

ex 3006

Waste pharmaceuticals specified in note 4(k) to
this Chapter

The origin of the product in its original
classification shall be retained

ex Chapter 31

Fertilisers; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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

L 143/106

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

ex 3105

(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

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

–

–

sodium nitrate

calcium cyanamide

– potassium sulphate

– magnesium potassium sulphate

Manufacture:

— from materials of any heading,
except that of the product. How-
ever, materials of the same heading
as the product may be used, pro-
vided that their total value does not
exceed 20 % of the ex-works price
of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

ex Chapter 32

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

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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

3205

Colour lakes; preparations as specified in note 3
to this chapter based on colour lakes (3)

Manufacture from materials of any head-
ing,
except headings 3203, 3204
and 3205. However, materials of head-
ing 3205 may be used, provided that
their total 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:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

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

3301

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

Manufacture from materials of any head-
ing, including materials of a different
‘group’ (4)
in this heading. However,
materials of the same group as the prod-
uct may be used, provided that their total
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

30.5.2006

EN

Official Journal of the European Union

L 143/107

HS heading

Description of product

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

(1)

ex Chapter 34

(2)

(3)

or

(4)

Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial
waxes, prepared waxes, polishing or scouring
preparations, candles and similar articles, mod-
elling pastes, ‘dental waxes’ and dental prepara-
tions with a basis of plaster; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

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

ex 3403

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

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

3404

Artificial waxes and prepared waxes:

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

– Other

or

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

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product

Manufacture from materials of any head-
ing, except:

— hydrogenated oils having the char-
acter of waxes of heading 1516,

— fatty acids not chemically defined
or industrial fatty alcohols having
the character of waxes of head-
ing 3823,

and

— materials of heading 3404

However, these materials may be used,
provided that their total 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 35

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

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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

L 143/108

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

3505

(2)

(3)

or

(4)

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

– Starch ethers and esters

Manufacture from materials of any head-
ing, including other materials of head-
ing 3505

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

– Other

Manufacture from materials of any head-
ing, except those of heading 1108

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

ex 3507

Prepared enzymes not elsewhere specified
or included

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

Chapter 36

Explosives; pyrotechnic products; matches;
pyrophoric
combustible
preparations

certain

alloys;

ex Chapter 37

Photographic or cinematographic goods; except
for:

3701

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

– Instant print film for colour photography, in

packs

– Other

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

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

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

Manufacture from materials of any head-
ing, except
those of headings 3701
and 3702. However, materials of head-
ing 3702 may be used, provided that
their total value does not exceed 30 % of
the ex-works price of the product

Manufacture from materials of any head-
ing, except
those of headings 3701
and 3702. However, materials of head-
ings 3701 and 3702 may be used, pro-
vided that their total value does not
exceed 20 % of the ex-works price of the
product

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

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

3702

Photographic film in rolls, sensitised, unex-
posed, of any material other than paper, paper-
board or textiles;
instant print film in rolls,
sensitised, unexposed

Manufacture from materials of any head-
ing, except
those of headings 3701
and 3702

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

30.5.2006

EN

Official Journal of the European Union

L 143/109

HS heading

Description of product

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

(1)

3704

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
those of headings 3701
ing, except
to 3704

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

ex Chapter 38

Miscellaneous chemical products; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

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

ex 3801

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

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

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

Manufacture in which the value of all the
materials of heading 3403 used does not
exceed 20 % of the ex-works price of the
product

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

3808

3809

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

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

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

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

L 143/110

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

3810

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

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

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

– Prepared additives for lubricating oil, con-
taining petroleum oils or oils obtained from
bituminous minerals

Manufacture in which the value of all the
materials of heading 3811 used does not
exceed 50 % of the ex-works price of the
product

– Other

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

Prepared rubber accelerators; compound plasti-
cisers for rubber or plastics, not elsewhere speci-
fied or included; anti-oxidising preparations and
other compound stabilisers for rubber or plas-
tics

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

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

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

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

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

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

compounds doped for use

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

Hydraulic brake fluids and other prepared liq-
uids 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
materials used does not exceed 50 % of
the ex-works price of the product

Anti-freezing
de-icing fluids

preparations

and

prepared

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

Diagnostic or laboratory reagents on a backing,
prepared diagnostic or
laboratory reagents
whether or not on a backing, other than those
of heading 3002 or 3006; certified reference
materials

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

30.5.2006

EN

Official Journal of the European Union

L 143/111

HS heading

Description of product

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

(1)

3823

(2)

(3)

or

(4)

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

– Industrial monocarboxylic fatty acids, acid

oils from refining

Manufacture from materials of any head-
ing, except that of the product

– Industrial fatty alcohols

Manufacture from materials of any head-
ing, including other materials of head-
ing 3823

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:

–

The following of this heading:

– – Prepared binders

for

cores based on natural

foundry moulds
resinous

or
products

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total 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

– – Naphthenic acids,

their water-insoluble

salts and their esters

– – Sorbitol other than that of heading 2905

– – Petroleum sulphonates, excluding petro-
leum sulphonates of alkali metals, of
ammonium or
ethanolamines;
of
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

– – Sulphonaphthenic

acids,

their water-

insoluble salts and their esters

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having different anions

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

– Other

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

L 143/112

EN

Official Journal of the European Union

30.5.2006

HS heading

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 headings ex 3907
and 3912 for which the rules are set out below:

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

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

Manufacture in which:

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

— within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of
the
ex-works price of the product (5)

– Other

Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (5)

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)

– Polyester

3912

Cellulose and its chemical derivatives, not else-
where specified or included, in primary forms

3916 to 3921

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

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product (5)

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

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

– Flat products,

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

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

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

Manufacture in which:

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

— within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of
the
ex-works price of the product (5)

30.5.2006

EN

Official Journal of the European Union

L 143/113

HS heading

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
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (5)

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

ex 3916 and
ex 3917

Profile shapes and tubes

Manufacture in which:

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

— within the above limit, the value of
all the materials of the same head-
ing as the product 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

ex 3920

– Ionomer sheet or film

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

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

– Sheets of regenerated cellulose, polyamides

or polyethylene

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

ex 3921

Foils of plastic, metallised

Manufacture from highly-transparent
polyester-foils with a thickness of less
than 23 micron (6)

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

3922 to 3926

Articles of plastics

ex Chapter 40

Rubber and articles thereof; except for:

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

Manufacture from materials of any head-
ing, except that of the product

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

4012

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

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

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

– Retreaded pneumatic, solid or cushion tyres,

Retreading of used tyres

of rubber

– Other

Manufacture from materials of any head-
ing, except
those of headings 4011
and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

L 143/114

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

ex Chapter 41

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

ex 4102

Raw skins of sheep or lambs, without wool on

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

4104 to 4106

Tanned or crust hides and skins, without wool
or hair on, whether or not split, but not further
prepared

Retanning of tanned leather

Or

4107, 4112 and
4113

Leather further prepared after tanning or crust-
ing, including parchment-dressed leather, with-
out wool or hair on, whether or not split, other
than leather of heading 4114

ex 4114

Patent leather and patent laminated leather;
metallised leather

Manufacture from materials of any head-
ing, except that of the product

Manufacture from materials of any head-
ing, except headings 4104 to 4113

Manufacture from materials of head-
ings 4104 to 4106, 4112 or 4113, pro-
vided that their total 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 from materials of any head-
ing, except that of the product

ex Chapter 43

Furskins and artificial fur; manufactures thereof;
except for:

Manufacture from materials of any head-
ing, except that of the product

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

– Other

4303

Articles of apparel, clothing accessories and
other articles of furskin

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

Manufacture
tanned or dressed furskins

from non-assembled,

Manufacture
from non-assembled
tanned or dressed furskins of head-
ing 4302

ex Chapter 44

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

Manufacture from materials of any head-
ing, except that of the product

ex 4403

Wood roughly squared

ex 4407

ex 4408

ex 4409

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

Sheets for veneering (including those obtained
by slicing laminated wood) and for plywood, of
a thickness not exceeding 6 mm, spliced, and
other wood sawn lengthwise, sliced or peeled of
a thickness not exceeding 6 mm, planed, sanded
or end-jointed

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

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

Planing, sanding or end-jointing

Splicing, planing,
jointing

sanding or

end-

– Sanded or end-jointed

Sanding or end-jointing

30.5.2006

EN

Official Journal of the European Union

L 143/115

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings and mouldings,
skirting and other moulded boards

including moulded

Beading or moulding

ex 4415

ex 4416

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

Manufacture from boards not cut to size

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

Manufacture from riven staves, not fur-
ther worked than sawn on the two prin-
cipal surfaces

ex 4418

– Builders’ joinery and carpentry of wood

Manufacture from materials of any head-
ing, except 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
footwear

for

Manufacture from wood of any heading,
except drawn wood of heading 4409

ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any head-
ing, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

Manufacture from materials of any head-
ing, except that of the product

Chapter 47

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

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 48

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

Manufacture from materials of any head-
ing, except that of the product

ex 4811

Paper and paperboard, ruled, lined or squared
only

Manufacture from paper-making materi-
als of Chapter 47

4816

4817

Carbon paper, self-copy paper and other copy-
ing or transfer papers (other than those of head-
ing 4809), duplicator stencils and offset plates,
of paper, whether or not put up in boxes

Manufacture from paper-making materi-
als of Chapter 47

Envelopes, letter cards, plain postcards and cor-
respondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendi-
ums, of paper or paperboard, containing an
assortment of paper stationery

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

L 143/116

EN

Official Journal of the European Union

30.5.2006

HS heading

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 materi-
als of Chapter 47

ex 4819

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

ex 4820

Letter pads

Manufacture:

— from materials of any heading,

except that of the product,

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

ex 4823

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

Manufacture from paper-making materi-
als of Chapter 47

ex Chapter 49

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

Manufacture from materials of any head-
ing, except that of the product

4909

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

Manufacture from materials of any head-
those of headings 4909
ing, except
and 4911

4910

Calendars of any kind, printed, including calen-
dar blocks:

– Calendars of the ‘perpetual’ type or with
replaceable blocks mounted on bases other
than paper or paperboard

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

– Other

Manufacture from materials of any head-
ing, except
those of headings 4909
and 4911

ex Chapter 50

Silk; except for:

Manufacture from materials of any head-
ing, except that of the product

30.5.2006

EN

Official Journal of the European Union

L 143/117

HS heading

Description of product

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

(1)

ex 5003

5004 to

ex 5006

(2)

(3)

or

(4)

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

Carding or combing of silk waste

Silk yarn and yarn spun from silk waste

Manufacture from (7):

— raw silk or

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

— other natural

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

— chemical materials or textile pulp,

or

— paper-making materials

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

— chemical materials or textile pulp,

or

— paper

or

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

decatising,

ex Chapter 51

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

Manufacture from materials of any head-
ing, except that of the product

L 143/118

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

5106 to 5110

(2)

(3)

or

(4)

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

Manufacture from (7):

— raw silk or

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

— natural

fibres,

carded
or combed or otherwise prepared
for spinning,

not

— 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 (7)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

— chemical materials or textile pulp,

or

— paper

or

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

decatising,

ex Chapter 52

Cotton; except for:

Manufacture from materials of any head-
ing, except that of the product

30.5.2006

EN

Official Journal of the European Union

L 143/119

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5204 to 5207

Yarn and thread of cotton

Manufacture from (7):

— raw silk or

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

— natural

fibres,

carded
or combed or otherwise prepared
for spinning,

not

— chemical materials or textile pulp,

or

— paper-making materials

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

— chemical materials or textile pulp,

or

— paper

or

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

decatising,

ex Chapter 53

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

Manufacture from materials of any head-
ing, except that of the product

L 143/120

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn Manufacture from (7):

— raw silk or

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

— natural

fibres,

carded
or combed or otherwise prepared
for spinning,

not

— chemical materials or textile pulp,

or

— paper-making materials

5309 to 5311 Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

— 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
preparatory or
finishing operations
(such as scouring, bleaching, merceris-
ing, heat setting, raising, calendering,
shrink resistance processing, permanent
impregnating,
finishing,
mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the product

decatising,

5401 to 5406

Yarn, monofilament and thread of man-made
filaments

Manufacture from (7):

— raw silk or

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

— natural

fibres,

carded
or combed or otherwise prepared
for spinning,

not

30.5.2006

EN

Official Journal of the European Union

L 143/121

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

— 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 (7)

– Other

Manufacture from (7):

— 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
finishing operations
preparatory or
(such as scouring, bleaching, merceris-
ing, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing,
impregnating,
mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the product

decatising,

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made staple
fibres

Manufacture from (7):

— raw silk or

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

— natural

fibres,

carded
or combed or otherwise prepared
for spinning,

not

— chemical materials or textile pulp,

or

— paper-making materials

L 143/122

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5512 to 5516 Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

— chemical materials or textile pulp,

or

— paper

or

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

decatising,

Manufacture from (7):

— coir yarn,

— natural fibres,

— chemical materials or textile pulp,

or

— paper-making materials

ex Chapter 56

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

5602

Felt, whether or not impregnated, coated, cov-
ered or laminated:

– Needleloom felt

Manufacture from (7):

— natural fibres,

or

— chemical materials or textile pulp

30.5.2006

EN

Official Journal of the European Union

L 143/123

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

However:

— polypropylene filament of head-

ing 5402,

— polypropylene

fibres of head-

ing 5503 or 5506,

or

— polypropylene filament

tow of

heading 5501,

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

Manufacture from (7):

— natural fibres,

— man-made staple fibres made from

casein,

or

— chemical materials or textile pulp

– Other

5604

Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 5404
or 5405,
impregnated, coated, covered or
sheathed with rubber or plastics:

– Rubber thread and cord, textile covered

Manufacture from rubber thread or cord,
not textile covered

– Other

Manufacture from (7):

— natural

fibres,

carded
or combed or otherwise processed
for spinning,

not

— chemical materials or textile pulp,

or

— paper-making materials

5605

Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading 5404
or 5405, combined with metal in the form of
thread, strip or powder or covered with metal

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

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Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5606

Gimped yarn, and strip and the like of head-
ing 5404 or 5405, gimped (other than those of
heading 5605 and gimped horsehair yarn); che-
nille yarn (including flock chenille yarn); loop
wale-yarn

— chemical materials or textile pulp,

or

— paper-making materials

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

— chemical materials or textile pulp,

or

— paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (7):

— natural fibres,

or

— chemical materials or textile pulp

However:

— polypropylene filament of head-

ing 5402,

— polypropylene

fibres of head-

ing 5503 or 5506,

or

— polypropylene filament

tow of

heading 5501,

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

Jute fabric may be used as a backing

30.5.2006

EN

Official Journal of the European Union

L 143/125

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Of other felt

Manufacture from (7):

— natural

fibres,

carded
or combed or otherwise processed
for spinning,

not

or

— chemical materials or textile pulp

– Other

Manufacture from (7):

— coir yarn or jute yarn,

— synthetic or artificial filament yarn,

— natural fibres,

or

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning

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 (7)

– Other

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

or

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

decatising,

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Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

5805

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

5901

5902

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

Manufacture from yarn

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 5902

Manufacture from yarn

or

Printing accompanied by at least two
preparatory or
finishing operations
(such as scouring, bleaching, merceris-
ing, heat setting, rasing, calendering,
shrink resistance processing, permanent
finishing,
impregnating,
mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the product

decatising,

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 (7)

5905

Textile wall coverings:

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

Manufacture from yarn

30.5.2006

EN

Official Journal of the European Union

L 143/127

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

or

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

decatising,

5906

Rubberised textile fabrics, other than those of
heading 5902:

– Knitted or crocheted fabrics

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

Manufacture from chemical materials

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

– Other

Manufacture from yarn

5907

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

Manufacture from yarn

or

Printing accompanied by at least two
preparatory or
finishing operations
(such as scouring, bleaching, merceris-
ing, heat setting, rasing, calendering,
shrink resistance processing, permanent
finishing,
impregnating,
mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the product

decatising,

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EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

5908

(2)

(3)

or

(4)

Textile wicks, woven, plaited or knitted, for
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

– Other

Manufacture from tubular knitted gas-
mantle fabric

Manufacture from materials of any head-
ing, except 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 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

– Woven fabrics, of a kind commonly used in
papermaking or other technical uses, felted
impregnated
or not, whether or not
or coated, tubular or endless with single or
multiple warp and/or weft, or flat woven
with multiple warp and/or weft of head-
ing 5911

Manufacture from (7):

— coir yarn,

— the following materials:

— yarn of polytetrafluoroethyl-

ene (8),

— yarn, multiple, of polyamide,
coated impregnated or cov-
ered with a phenolic resin,

aromatic

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

— monofil of polytetrafluoroeth-

ylene (8),

— yarn of synthetic textile fibres
of poly(p-phenylene tereph-
thalamide),

— glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn (8),

— copolyester monofilaments of
a polyester and a resin of
terephthalic acid and 1,4-
cyclohexanediethanol
and isophthalic acid,

— natural fibres,

— man-made staple fibres not
carded or combed or other-
wise processed for spinning,

or

— chemical materials or textile

pulp

30.5.2006

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Official Journal of the European Union

L 143/129

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (7):

— coir yarn,

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories,
knitted or crocheted:

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

Manufacture from yarn (7) (9)

– Other

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

ex Chapter 62

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

Manufacture from yarn (7) (9)

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

Women’s, girls’ and babies’ clothing and cloth-
ing accessories for babies, embroidered

Manufacture from yarn (9)

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (9)

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Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 6210 and
ex 6216

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

Manufacture from yarn (9)

or

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated fab-
ric used does not exceed 40 % of the
ex-works price of the product (9)

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, man-

tillas, veils and the like:

– Embroidered

Manufacture from unbleached single
yarn (7) (9)

– Other

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (9)

Manufacture from unbleached single
yarn (7) (9)

or

Making up, followed by printing accom-
panied by at least two preparatory or fin-
ishing operations (such as scouring,
bleaching, mercerising, heat setting, rais-
ing, calendering, shrink resistance pro-
cessing, permanent finishing, decatising,
impregnating, mending and burling),
provided that
the
unprinted goods of headings 6213
and 6214 used does not exceed 47,5 %
of the ex-works price of the product

the value of all

6217

Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading 6212:

– Embroidered

Manufacture from yarn (9)

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (9)

– Fire-resistant equipment of fabric covered

Manufacture from yarn (9)

with foil of aluminised polyester

or

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated fab-
ric used does not exceed 40 % of the
ex-works price of the product (9)

30.5.2006

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Official Journal of the European Union

L 143/131

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Interlinings for collars and cuffs, cut out

Manufacture:

— from materials of any heading,

except that of the product,

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

– Other

Manufacture from yarn (9)

ex Chapter 63

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

Manufacture from materials of any head-
ing, except that of the product

6301 to 6304

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

– Of felt, of nonwovens

Manufacture from (7):

– Other:

– – Embroidered

— natural fibres,

or

— chemical materials or textile pulp

Manufacture from unbleached single
yarn (9) (10)

or

Manufacture from unembroidered fabric
(other than knitted or crocheted), pro-
vided that the value of the unembroi-
dered fabric used does not exceed 40 %
of the ex-works price of the product

– – Other

Manufacture from unbleached single
yarn (9) (10)

6305

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

Manufacture from (7):

— natural fibres,

— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

or

— chemical materials or textile pulp

L 143/132

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(2)

(3)

or

(4)

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

– Of nonwovens

Manufacture from (7) (9):

— natural fibres,

or

— chemical materials or textile pulp

Manufacture from unbleached single
yarn (7) (9)

– Other

Other made-up articles, including dress patterns Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

(1)

6306

6307

6308

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

ex Chapter 64

Footwear, gaiters and the like; parts of such
articles; except for:

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

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

Manufacture from materials of any head-
ing, except from assemblies of uppers
affixed to inner soles or to other sole
components of heading 6406

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture from materials of any head-
ing, except that of the product

6503

6505

Felt hats and other felt headgear, made from the
hat bodies, hoods or plateaux of heading 6501,
whether or not lined or trimmed

Manufacture
fibres (9)

from yarn or

textile

Hats and other headgear, knitted or crocheted,
or made up from lace, felt or other textile fab-
ric, 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
fibres (9)

from yarn or

textile

ex Chapter 66

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

Manufacture from materials of any head-
ing, except that of the product

6601

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

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

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Official Journal of the European Union

L 143/133

HS heading

Description of product

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

(1)

Chapter 67

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 68

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

Manufacture from materials of any head-
ing, except that of the product

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of any
heading

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

Manufacture from worked mica (includ-
ing agglomerated or reconstituted mica)

Chapter 69

Ceramic products

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 70

Glass and glassware; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 7003, ex 7004
and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of head-
ing 7001

7006

Glass of heading 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 dielec-
tric thin film, and of a semiconductor grade
in accordance with SEMII-standards (11)

Manufacture from non-coated glass-
plate substrate of heading 7006

– Other

Manufacture from materials of head-
ing 7001

7007

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

Manufacture from materials of head-
ing 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of head-
ing 7001

7009

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

Manufacture from materials of head-
ing 7001

L 143/134

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

7010

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

or

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

7013

Glassware of a kind used for table, kitchen, toi-
let, office, indoor decoration or similar purposes
(other than that of heading 7010 or 7018)

Manufacture from materials of any head-
ing, except that of the product

or

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

or

Hand-decoration (except
silk-screen
printing) of hand-blown glassware, pro-
vided that the total value of the hand-
blown glassware used does not exceed
the
50 % of
product

the ex-works price of

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

— uncoloured slivers, rovings, yarn

or chopped strands,

or

— glass wool

ex Chapter 71

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

Manufacture from materials of any head-
ing, except that of the product

ex 7101

Natural or cultured pearls, graded and tempo-
rarily strung for convenience of transport

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

ex 7102, ex 7103
and ex 7104

Worked precious or semi-precious stones (natu-
ral, synthetic or reconstructed)

Manufacture from unworked precious or
semi-precious stones

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Official Journal of the European Union

L 143/135

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

7106, 7108 and
7110

Precious metals:

– Unwrought

Manufacture from materials of any head-
ing, except those of headings 7106,
7108 and 7110

or

Electrolytic, thermal or chemical separa-
tion of precious metals of heading 7106,
7108 or 7110

or

Alloying of precious metals of head-
ing 7106, 7108 or 7110 with each other
or with base metals

– Semi-manufactured or in powder form

Manufacture from unwrought precious
metals

ex 7107, ex 7109
and ex 7111

Metals
manufactured

clad with precious metals,

semi-

Manufacture from metals clad with pre-
cious metals, unwrought

7116

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

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

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

Manufacture from materials of any head-
ing, except that of the product

or

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

Manufacture from materials of any head-
ing, except that of the product

7207

Semi-finished products of iron or non-alloy
steel

Manufacture from materials of head-
ing 7201, 7202, 7203, 7204 or 7205

7208 to 7216

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

Manufacture from ingots or other pri-
mary forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materi-
als of heading 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 pri-
mary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materi-
als of heading 7218

L 143/136

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 7224,

7225 to 7228

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

Manufacture from ingots or other pri-
mary forms of heading 7206, 7218
or 7224

7229

Wire of other alloy steel

ex Chapter 73

Articles of iron or steel; except for:

ex 7301

Sheet piling

7302

Railway or tramway track construction material
of iron or steel, the following: rails, check-rails
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

Manufacture from semi-finished materi-
als of heading 7224

Manufacture from materials of any head-
ing, except that of the product

Manufacture from materials of head-
ing 7206

Manufacture from materials of head-
ing 7206

7304, 7305 and
7306

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

Manufacture from materials of head-
ing 7206, 7207, 7218 or 7224

ex 7307

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

stainless

7308

Structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for
lock-
example, bridges and bridge-sections,
gates, towers, lattice masts, roofs, roofing frame-
works, doors and windows and their frames and
thresholds for doors, shutters, balustrades, pil-
lars and columns), of iron or steel; plates, rods,
angles, shapes, sections, tubes and the like, pre-
pared for use in structures, of iron or steel

ex 7315

Skid chain

threading,
Turning, drilling, reaming,
deburring and sandblasting of forged
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of
the
product

the ex-works price of

Manufacture from materials of any head-
ing, except that of the product. However,
welded angles, shapes and sections of
heading 7301 may not be used

Manufacture in which the value of all the
materials of heading 7315 used does not
exceed 50 % of the ex-works price of the
product

ex Chapter 74

Copper and articles thereof; except for:

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

7401

Copper mattes; cement copper (precipitated
copper)

Manufacture from materials of any head-
ing, except that of the product

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L 143/137

HS heading

Description of product

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

(1)

7402

(2)

(3)

or

(4)

Unrefined copper; copper anodes for electro-
lytic refining

Manufacture from materials of any head-
ing, except that of the product

7403

Refined copper and copper alloys, unwrought:

– Refined copper

Manufacture from materials of any head-
ing, except that of the product

– Copper alloys and refined copper containing

other elements

from refined

Manufacture
copper,
unwrought, or waste and scrap of
copper

7404

Copper waste and scrap

Manufacture from materials of any head-
ing, except that of the product

7405

Master alloys of copper

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials 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 from materials of any head-
ing, except that of the product

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

L 143/138

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

7601

Unwrought aluminium

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

or

Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrap of aluminium

7602

Aluminium waste or scrap

Manufacture from materials of any head-
ing, except that of the product

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 alu-
minium

Manufacture:

— from materials of any heading,
except that of the product. How-
ever, gauze, cloth, grill, netting,
fencing, reinforcing fabric and simi-
lar materials
(including endless
bands) of aluminium wire, or
expanded metal of aluminium may
be used,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

Chapter 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

7801

Unwrought lead:

– Refined lead

Manufacture from ‘bullion’ or ‘work’ lead

– Other

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 7802 may
not be used

30.5.2006

EN

Official Journal of the European Union

L 143/139

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

7802

Lead waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

7901

Unwrought zinc

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 7902 may
not be used

7902

Zinc waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

8001

Unwrought tin

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 8002 may
not be used

8002 and 8007 Tin waste and scrap; other articles of tin

Manufacture from materials of any head-
ing, except that of the product

Chapter 81

Other base metals; cermets; articles thereof:

– Other base metals, wrought; articles thereof Manufacture in which the value of all the
materials of the same heading as the
product used does not exceed 50 % of
the ex-works price of the product

– Other

Manufacture from materials of any head-
ing, except that of the product

L 143/140

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

ex Chapter 82

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except that of the product

8206

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

Manufacture from materials of any head-
those of headings 8202
ing, except
to 8205. However,
tools of head-
ings 8202 to 8205 may be incorporated
into the set, provided that their total
value does not exceed 15 % of
the
ex-works price of the set

8207

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

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials 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:

— from materials of any heading,

except that of the product,

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

ex 8211

Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading 8208

Manufacture from materials of any head-
ing, except 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
pedicure sets and instruments (including nail
files)

Manufacture from materials of any head-
ing, except that of the product. However,
handles of base metal may be used

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

Manufacture from materials of any head-
ing, except that of the product. However,
handles of base metal may be used

ex Chapter 83

Miscellaneous articles of base metal; except for: Manufacture from materials of any head-

ing, except that of the product

30.5.2006

EN

Official Journal of the European Union

L 143/141

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

ex 8302

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

fittings

and

ex 8306

Statuettes and other ornaments, of base metal

Manufacture from materials of any head-
ing, except that of the product. However,
other materials of heading 8302 may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Manufacture from materials of any head-
ing, except that of the product. However,
other materials of heading 8306 may be
used, provided that their total value does
not exceed 30 % of the ex-works price of
the product

ex Chapter 84

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
30 % of the ex-works price of the
product

ex 8401

Nuclear fuel elements

Manufacture from materials of any head-
ing, except that of the product (12)

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

8402

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

8403 and

ex 8404

Central heating boilers other than those of head-
ing 8402 and auxiliary plant for central heating
boilers

Manufacture from materials of any head-
ing, except those of headings 8403 and
8404

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

8406

Steam turbines and other vapour turbines

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

8407

Spark-ignition reciprocating or rotary internal
combustion piston engines

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

L 143/142

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

8408

(2)

(3)

or

(4)

Compression-ignition internal combustion pis-
ton engines (diesel or semi-diesel engines)

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

8409

Parts suitable for use solely or principally with
the engines of heading 8407 or 8408

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

8411

Turbo-jets,
turbines

turbo-propellers and other gas

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

— from materials of any heading,

except that of the product,

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

ex 8414

Industrial fans, blowers and the like

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

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

8415

conditioning machines,

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

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

30.5.2006

EN

Official Journal of the European Union

L 143/143

HS heading

Description of product

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

(1)

8418

(2)

(3)

or

(4)

Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat
pumps other than air conditioning machines of
heading 8415

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

Manufacture:

— from materials of any heading,

except that of the product,

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

— in which the value of all the non-
originating materials used does not
exceed the value of all the originat-
ing materials used

ex 8419

Machines for wood, paper pulp, paper and
paperboard industries

Manufacture in which:

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

— within the above limit, the value of
all the materials of the same head-
ing as the product used does not
exceed 25 % of the ex-works price
of the product

8420

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

Manufacture in which:

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

— within the above limit, the value of
all the materials of the same head-
ing as the product used does not
exceed 25 % of the ex-works price
of the product

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

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

8423

Weighing machinery (excluding balances of a
sensitivity of 5 cg or better), including weight
operated counting or checking machines;
weighing machine weights of all kinds

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

L 143/144

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

8425 to 8428

(2)

(3)

or

(4)

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,

— within the above limit, the value of
all the materials of heading 8431
used does not exceed 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
materials used does not exceed 40 % of
the ex-works price of the product

– Other

Manufacture in which:

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

— within the above limit, the value of
all the materials of heading 8431
used does not exceed 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,

— within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the product

8430

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

ex 8431

Parts suitable for use solely or principally with
road rollers

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

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

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

30.5.2006

EN

Official Journal of the European Union

L 143/145

HS heading

Description of product

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

(1)

8439

8441

(2)

(3)

or

(4)

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

Other machinery for making up paper pulp,
paper
cutting
or
machines of all kinds

paperboard,

including

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,

— within the above limit, the value of
all the materials of the same head-
ing as the product used does not
exceed 25 % of the ex-works price
of the product

Manufacture in which:

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

— within the above limit, the value of
all the materials of the same head-
ing as the product used does not
exceed 25 % of the ex-works price
of the product

8444 to 8447

Machines of these headings for use in the textile
industry

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

ex 8448

Auxiliary machinery for use with machines of
headings 8444 and 8445

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

8452

Sewing machines, other
than book-sewing
machines of heading 8440; furniture, bases
and covers
sewing
machines; sewing machine needles:

specially designed for

– Sewing machines (lock stitch only) with
heads of a weight not exceeding 16 kg with-
out 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,

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

— the thread-tension, crochet and
are

used

zigzag mechanisms
originating

– Other

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

L 143/146

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

8456 to 8466

(2)

(3)

or

(4)

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

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

8469 to 8472

Office machines (for example, typewriters, cal-
culating machines, automatic data processing
machines,
stapling
duplicating machines,
machines)

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

8480

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

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

8482

Ball or roller bearings

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

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 pack-
ings; mechanical seals

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

8484

8485

Machinery parts, not containing electrical con-
nectors, insulators, coils, contacts or other elec-
trical
included
elsewhere in this Chapter

features, not

specified or

ex Chapter 85

Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, tele-
vision image and sound recorders and repro-
ducers, and parts and accessories of such
articles; except for:

8501

Electric motors and generators (excluding gen-
erating sets)

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
the
does not exceed 40 % of
ex-works price of the product,

— within the above limit, the value of
all the materials of heading 8503
used does not exceed 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

30.5.2006

EN

Official Journal of the European Union

L 143/147

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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,

— within the above limit, the value of
all the materials of headings 8501
and 8503 used does not exceed
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

ex 8504

supply units

Power
processing machines

for

automatic data-

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

ex 8518

Microphones and stands therefore; loudspeak-
ers, whether or not mounted in their enclosures;
audio-frequency electric amplifiers; electric
sound amplifier sets

8519

Turntables (record-decks), record-players, cas-
sette-players and other sound reproducing
apparatus, not incorporating a sound recording
device

8520

Magnetic tape recorders and other
sound
recording apparatus, whether or not incorporat-
ing a sound reproducing device

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

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

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

Manufacture in which:

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

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

Manufacture in which:

— 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 all the originating materi-
als used

Manufacture in which:

— 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 all the originating materi-
als used

(1)

8521

8522

8523

8524

L 143/148

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(2)

(3)

or

(4)

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

Manufacture in which:

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

— the value of all the non-originating
materials used does not exceed the
value of all the originating materi-
als 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 headings 8519
to 8521

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

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

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

Records, tapes and other recorded media for
sound or other similarly recorded phenomena,
including matrices and masters for the produc-
tion of records, but excluding products of Chap-
ter 37:

– Matrices and masters for the production of

records

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

– Other

Manufacture in which:

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

— within the above limit, the value of
all the materials of heading 8523
used does not exceed 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,

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

8525

Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or televi-
sion, whether or not incorporating reception
apparatus or sound recording or reproducing
apparatus; television cameras; still image video
cameras and other video camera recorders; digi-
tal cameras

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

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

30.5.2006

EN

Official Journal of the European Union

L 143/149

HS heading

Description of product

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

(1)

8526

Radar apparatus, radio navigational aid appara-
tus and radio remote control apparatus

(2)

(3)

or

(4)

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

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

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

Manufacture in which:

— 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 all the originating materi-
als used

Manufacture in which:

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

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

8527

Reception apparatus for radio-telephony, radio-
telegraphy or radio-broadcasting, whether or
not combined, in the same housing, with sound
recording or reproducing apparatus or a clock

8528

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

8529

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

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

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

– Other

Manufacture in which:

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

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

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

L 143/150

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8535 and 8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to
or in electrical circuits

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

— within the above limit, the value of
all the materials of heading 8538
used does not exceed 10 % of the
ex-works price of the product

8537

Boards, panels, consoles, desks, cabinets and
other bases, equipped with two or more appa-
ratus of heading 8535 or 8536, for electric con-
trol or the distribution of electricity, including
those incorporating instruments or apparatus of
Chapter 90, and numerical control apparatus,
other than switching apparatus of heading 8517

Manufacture in which:

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

— within the above limit, the value of
all the materials of heading 8538
used does not exceed 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

ex 8541

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

8542

Electronic integrated circuits and microassem-
blies:

– Monolithic integrated circuits

Manufacture in which:

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

and

— within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of the
product

or

The operation of diffusion (in which
integrated circuits are formed on a semi-
conductor substrate by the selective
introduction of an appropriate dopant),
whether or not assembled and/or tested
in a country other than those specified in
Articles 3 and 4

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

30.5.2006

EN

Official Journal of the European Union

L 143/151

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

– Other

Manufacture in which:

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

— within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
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

Insulated (including enamelled or anodised)
wire, cable (including coaxial cable) and other
insulated electric conductors, whether or not fit-
ted with connectors; optical fibre cables, made
up of individually sheathed fibres, whether or
not assembled with electric conductors or fitted
with connectors

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

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

8544

8545

8546

Electrical insulators of any material

8547

8548

Insulating fittings for electrical machines, appli-
ances or equipment, being fittings wholly of
insulating materials apart from any minor com-
ponents of metal (for example, threaded sock-
ets) incorporated during moulding solely for
purposes of assembly, other than insulators of
heading 8546; electrical conduit tubing and
joints therefor, of base metal lined with insulat-
ing material

Waste and scrap of primary cells, primary bat-
teries and electric accumulators; spent primary
cells, spent primary batteries and spent electric
accumulators; electrical parts of machinery or
apparatus, not specified or included elsewhere
in this Chapter

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

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

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

ex Chapter 86

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

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

8608

Railway or tramway track fixtures and fittings;
mechanical (including electromechanical) sig-
nalling, safety or traffic control equipment for
railways, tramways, roads,
inland waterways,
parking facilities, port installations or airfields;
parts of the foregoing

Manufacture:

— from materials of any heading,

except that of the product,

— 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
30 % of the ex-works price of the
product

L 143/152

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

ex Chapter 87

8709

(2)

(3)

or

(4)

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

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

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
30 % of the ex-works price of the
product

8710

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
30 % of the ex-works price of the
product

8711

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

– With reciprocating internal combustion pis-

ton engine of a cylinder capacity:

– – Not exceeding 50 cm3

Manufacture in which:

— 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 all the originating materi-
als used

– – Exceeding 50 cm3

Manufacture in which:

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

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

30.5.2006

EN

Official Journal of the European Union

L 143/153

HS heading

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 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 all the originating materi-
als used

ex 8712

Bicycles without ball bearings

Manufacture from materials of any head-
ing, except those of heading 8714

8715

Baby carriages and parts thereof

Manufacture:

— from materials of any heading,

except that of the product,

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

8716

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except
for:

Manufacture from materials of any head-
ing, except that of the product

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

ex 8804

Rotochutes

Manufacture from materials of any head-
ing, including other materials of head-
ing 8804

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

8805

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

Manufacture from materials of any head-
ing, except that of the product

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

L 143/154

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any head-
ing, except that of the product. However,
hulls of heading 8906 may not be used

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

ex Chapter 90

Optical, photographic, cinematographic, mea-
suring, checking, precision, medical or surgical
instruments and apparatus; parts and accesso-
ries thereof; except for:

Manufacture:

— from materials of any heading,

except that of the product,

— 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
30 % of the ex-works price of the
product

9001

9002

Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading 8544;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical
any material,
elements, of
unmounted, other than such elements of glass
not optically worked

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

Lenses, prisms, mirrors and other optical ele-
ments, of any material, mounted, being parts of
or fittings for instruments or apparatus, other
than such elements of glass not optically worked

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

9004

Spectacles, goggles and the like, corrective, pro-
tective or other

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

ex 9005

Binoculars, monoculars, other optical
tele-
scopes, and mountings therefor, except for
astronomical refracting telescopes and mount-
ings therefor

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

Manufacture:

— from materials of any heading,

except that of the product,

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

— in which the value of all the non-
originating materials used does not
exceed the value of all the originat-
ing materials used

30.5.2006

EN

Official Journal of the European Union

L 143/155

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

ex 9006

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

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:

— from materials of any heading,

except that of the product,

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

— in which the value of all the non-
originating materials used does not
exceed the value of all the originat-
ing materials used

Manufacture:

— from materials of any heading,

except that of the product,

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

— in which the value of all the non-
originating materials used does not
exceed the value of all the originat-
ing materials used

Manufacture:

— from materials of any heading,

except that of the product,

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

— in which the value of all the non-
originating materials used does not
exceed the value of all the originat-
ing materials used

9007

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

9011

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

ex 9014

Other navigational instruments and appliances Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

L 143/156

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

9015

(2)

(3)

or

(4)

Surveying (including photogrammetrical sur-
veying), hydrographic, oceanographic, hydro-
logical, meteorological
geophysical
instruments and appliances, excluding com-
passes; rangefinders

or

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

9017

9018

Drawing, marking-out or mathematical calcu-
lating instruments
example, 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, microme-
ters, callipers), not specified or included else-
where in this chapter

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

Instruments and appliances used in medical,
surgical, dental or veterinary sciences, including
scintigraphic apparatus, other electro-medical
apparatus and sight-testing instruments:

– Dentists’ chairs incorporating dental appli-

ances or dentists’ spittoons

Manufacture from materials of any head-
ing, including other materials of head-
ing 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:

9019

Mechano-therapy appliances; massage appara-
tus; psychological aptitude-testing apparatus;
ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respi-
ration apparatus

— from materials of any heading,

except that of the product,

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
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

30.5.2006

EN

Official Journal of the European Union

L 143/157

HS heading

Description of product

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

(1)

9020

9024

9025

9026

9027

(2)

(3)

or

(4)

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

Manufacture:

— from materials of any heading,

except that of the product,

— 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
25 % of the ex-works price of the
product

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

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

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

pyrometers,

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

Instruments and apparatus
for measuring
or checking the flow, level, pressure or other
variables of liquids or gases (for example, flow
meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of head-
ing 9014, 9015, 9028 or 9032

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

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

and

apparatus

Instruments
for physical
or chemical analysis (for example, polarimeters,
refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and apparatus
for measuring or checking viscosity, porosity,
expansion, surface tension or the like; instru-
ments and apparatus for measuring or checking
quantities of heat, sound or light (including
exposure meters); microtomes

9028

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

– Parts and accessories

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

– Other

Manufacture in which:

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

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

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

L 143/158

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

9029

9030

(2)

(3)

or

(4)

Revolution counters, production counters, taxi-
meters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
those of heading 9014 or 9015; stroboscopes

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

Oscilloscopes, spectrum analysers and other
instruments and apparatus
for measuring
or checking electrical quantities, excluding
meters of heading 9028; instruments and appa-
ratus for measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other
ionising
radiations

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

9031

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

9032

Automatic regulating or controlling instru-
ments and apparatus

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

9033

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

ex Chapter 91

Clocks and watches and parts thereof; except
for:

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

9105

Other clocks

Manufacture in which:

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

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

9109

Clock movements, complete and assembled

Manufacture in which:

— 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 all the originating materi-
als used

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

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

30.5.2006

EN

Official Journal of the European Union

L 143/159

HS heading

Description of product

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

(1)

9110

(2)

(3)

or

(4)

Complete watch or clock movements, unas-
sembled or partly assembled (movement sets);
incomplete watch or
clock movements,
assembled; rough watch or clock movements

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,

— within the above limit, the value of
all the materials of heading 9114
used does not exceed 10 % of the
ex-works price of the product

9111

Watch cases and parts thereof

Manufacture:

— from materials of any heading,

except that of the product,

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

9112

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

Manufacture:

— from materials of any heading,

except that of the product,

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

9113

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

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

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

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

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

– Other

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

Chapter 92

Musical instruments; parts and accessories of
such articles

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

Chapter 93

Arms and ammunition; parts and accessories
thereof

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

L 143/160

EN

Official Journal of the European Union

30.5.2006

HS heading

Description of product

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

(1)

ex Chapter 94

(2)

(3)

or

(4)

Furniture; bedding, mattresses, mattress sup-
ports, cushions and similar stuffed furnishings;
lamps and lighting fittings, not elsewhere speci-
fied or included; illuminated signs, illuminated
name-plates and the like; prefabricated build-
ings; except for:

Manufacture from materials of any head-
ing, except 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

ex 9401 and
ex 9403

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

Manufacture from materials of any head-
ing, except that of the product

or

Manufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403, pro-
vided that:

— the value of the cloth does not
exceed 25 % of the ex-works price
of the product,

— all the other materials used are
originating and are classified in a
heading other than heading 9401
or 9403

9405

Lamps and lighting fittings including search-
lights and spotlights and parts thereof, not else-
where specified or included; illuminated signs,
illuminated name-plates and the like, having a
permanently fixed light
source, and parts
thereof not elsewhere specified or included

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

9406

Prefabricated buildings

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

ex Chapter 95

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

Manufacture from materials of any head-
ing, except that of the product

9503

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

ex 9506

Golf clubs and parts thereof

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
roughly-shaped blocks for making golf-
club heads may be used

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HS heading

Description of product

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

(1)

ex Chapter 96

(2)

(3)

or

(4)

Miscellaneous manufactured article s; except
for:

Manufacture from materials of any head-
ing, except that of the product

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral carving
materials

from ‘worked’

Manufacture
carving
materials of the same heading as the
product

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 motorised, paint pads and rollers, squeegees
and mops

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

9605

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

9606

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

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 that their total value does not
exceed 15 % of the ex-works price of the
set

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

9608

9612

Ball-point pens; felt-tipped and other porous-
tipped pens and markers; fountain pens, stylo-
graph pens and other pens; duplicating stylos;
propelling or
sliding pencils; pen-holders,
and similar holders; parts
pencil-holders
(including caps and clips) of the foregoing
articles, other than those of heading 9609

Manufacture from materials of any head-
ing, except that of the product. However,
nibs or nib-points of the same heading
as the product may be used

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

Manufacture:

— from materials of any heading,

except that of the product,

— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 9613

Lighters with piezo-igniter

ex 9614

Smoking pipes and pipe bowls

Chapter 97

Works of art, collectors’ pieces and antiques

Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product

Manufacture
blocks

from roughly-shaped

Manufacture from materials of any head-
ing, except that of the product

(1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations,

provided that they are not classified in another heading in Chapter 32.

(4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(5)

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

(6) 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. Haze-

factor), is less than 2 %.

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory Note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see

Introductory Note 6.

(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31 December 2005.

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List pf working or processing required to be carried out on non-originating materials in order that the
products manufactured referred to in Article 6(2) can obtain originating status

Annex IIa

Description of product

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

(2)

(3)

or

(4)

Mixed spices

HS heading
No

(1)

ex 0904,
ex 0905,
ex 0906,
ex 0907,
ex 0908,
ex 0909 and
ex 0910

ex 1512

Sunflower-seed oil

ex 1904

Prepared foods obtained by the swelling or
roasting of maize

Manufacture in which the
value of all the materials
used does not exceed 55 %
of the ex-works price of the
product

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

Manufacture in which the
value of all the materials
used does not exceed 60 %
of the ex-works price of the
product

ex 2005

Vegetables and mixtures of vegetables pre-
pared or preserved otherwise than by vinegar
or acetic acid, not frozen, other than products
of heading 2006, other than homogenised
vegetables, potatoes, beans, asparagus and
olives

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

ex 2008

roasted ground-nuts, hazelnuts, pistachios,
cashew, and other nuts including mixtures

3924

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

Manufacture in which the
value of all the materials
used does not exceed 60 %
of the ex-works price of the
product

Manufacture in which the
value of all the materials
used does not exceed 60 %
of the ex-works price of the
product

7214

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

Manufacture from semi-
finished products of iron
and non-alloy steel of head-
ing 7207

ex 8504

Ballast for discharge lamps or tubes

ex 8506

Primary cells and primary batteries other than
manganese dioxide, mercuric oxide, silver
oxide, lithium and air-zinc

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

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

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HS heading
No

(1)

ex 8507

ex 9032

Description of product

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

(2)

(3)

or

(4)

Lead-acid electric accumulators,
therefor, whether
separators
rectangular (including square)

including
not
or

regulating
automatic
instruments
and apparatus, other
Thermostats and Manostats; stabiliser

or

controlling
than

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

Manufacture in which the
value of all the materials
used does not exceed 60 %
of the ex-works price of the
product

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List of products originating in Turkey to which the provisions of Article 4 do not apply, listed in the order of
HS chapters and headings

ANNEX III

Chapter 1

Chapter 2

Chapter 3

0401 to 0402

ex 0403 —

0404 to 0410

0504

0511

Chapter 6

0701 to 0709

ex 0710 —

ex 0711 —

0712 to 0714

Chapter 8

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 or cocoa

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

Vegetables, except sweet corn of heading 0711 90 30, 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

ex Chapter 9 —

Coffee, tea, and spices, excluding maté of heading 0903

Chapter 10

Chapter 11

Chapter 12

ex 1302 —

1501 to 1514

ex 1515 —

ex 1516 —

Pectin

Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions,
whether or not refined, but not chemically modified

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared,
excluding hydrogenated castor oil known as ‘opal-wax’

ex 1517 and ex 1518 —

Margarines, imitation lard and other prepared edible fats

ex 1522 —

Residues resulting from the treatment of fatty substances or animal or vegetable waxes,
excluding degras

Chapter 16

1701

ex 1702 —

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey,
whether or not mixed with natural honey; caramel excluding that of headings 1702 11 00,
1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10

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Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other
aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including
fats of all kinds

Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than
sweet peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or
acetic acid

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen,
other than products of heading 2006, excluding potatoes in the form of flour or meal and
flakes of sweet corn

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen,
other than products of heading 2006, excluding potato and sweet corn products

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, excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar
edible parts of plants containing 5 % or more by weight of starch, vine leaves, hop shoots
and other similar edible parts of plants

Flavoured and coloured sugars, syrups and molasses

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
obtained from agricultural produce listed here

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol
obtained from agricultural produce listed here

1703

1801 and 1802

ex 1902 —

ex 2001 —

2002 and 2003

ex 2004 —

ex 2005 —

2006 and 2007

ex 2008 —

2009

ex 2106 —

2204

2206

ex 2207 —

ex 2208 —

2209

Chapter 23

2401

4501

5301 and 5302

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Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX IV

Printing instructions

1.

2.

Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed.
The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means
apparent to the eye.

The competent authorities of the Member States of the Community and of Lebanon 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 refer-
ence 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.

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Official Journal of the European Union

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ANNEX V

INVOICE DECLARATION

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the
footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where oth-
erwise clearly indicated, these products are of … preferential origin (2).

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indi-
cación en sentido contrario, estos productos gozan de un origen preferencial … (2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)) erklærer, at varerne,
medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erk-
lärt, dass diese Waren, soweit nichts anderes angegeben ist, präferenzbegünstigte Ursprungswaren … (2) sind.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπάριθ. … (1)) δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

French version

L’exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication
claire du contraire, ces produits ont l’origine préférentielle … (2).

Italian version

L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indi-
cazione contraria, le merci sono di origine preferenziale … (2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Protocol, the authorisation
number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter,
the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla
within the meaning of Article 37 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is
made out by means of the symbol ‘CM’.

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O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)) declara
que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

Portuguese version

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupan:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi
merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om
inte annat tydligt markerats, har förmånsberättigande … ursprung (2).

Swedish version

Arabic version

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .… (3)

(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .… (4)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Protocol, the authorisation
number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter,
the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla
within the meaning of Article 37 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is
made out by means of the symbol ‘CM’.

(3) These indications may be omitted if the information is contained on the document itself.
(4) See Article 21(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemp-

tion of the name of the signatory.

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ANNEX VI

JOINT DECLARATIONS

Joint Declaration on the transitional period concerning the issuing or making out of documents relating
to the proof of origin

1. During 12 months following the entry into force of this Agreement, the competent customs authorities of the Com-
munity and of Lebanon shall accept as valid proof of origin within the meaning of Protocol 4, movement certificates
EUR.1 and EUR.2 forms, issued within the context of the Cooperation Agreement signed on 3 May 1977.

2.

1.

2.

1.

2.

Requests for subsequent verification of documents referred to above shall be accepted by the competent customs
authorities of the Community and of Lebanon for a period of two years after the issuing and making out of the proof
of origin concerned. These verifications shall be carried out in accordance with Title VI of Protocol 4 to this Agreement.

Joint Declaration concerning the Principality of Andorra

Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be
accepted by Lebanon as originating in the Community within the meaning of this Agreement.

Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned
products.

Joint Declaration concerning the Republic of San Marino

Products originating in the Republic of San Marino shall be accepted by Lebanon as originating in the Community
within the meaning of this Agreement.

Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned
products.

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PROTOCOL 5

on mutual administrative assistance in customs matters

Article 1

Definitions

Article 3

Assistance on request

For the purposes of this Protocol:

(a)

(b)

(c)

‘customs legislation’ shall mean any legal or regulatory pro-
visions adopted by the Community or Lebanon governing
the import, export and transit of goods and their placing
under any other customs regime or procedure, including
measures of prohibition, restriction and control;

‘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;

‘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 iden-
tified or identifiable individual;

(e)

‘operation in breach of customs legislation’ shall mean any
violation or attempted violation of customs legislation.

Article 2

Scope

1.
The Contracting Parties shall assist each other, in the areas
within their competence, in the manner and under the conditions
laid down in this Protocol, to ensure the correct application of the
customs legislation,
investigating
and combating operations in breach of that legislation.

in particular by preventing,

2.
Assistance in customs matters, as provided for in this Pro-
tocol, shall apply to any administrative authority of the Contract-
ing 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 by

3.
this Protocol.

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 Con-
tracting Parties have been properly imported into the terri-
tory 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 Con-
tracting Parties have been properly exported from the terri-
tory of the other Party, specifying, where appropriate, the
customs procedure applied to the goods.

At the request of the applicant authority, the requested
3.
authority shall, within the framework of its legal or regulatory
provisions, take the necessary steps to ensure special surveillance
of:

(a) natural or legal persons in respect of whom there are reason-
able 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.

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Article 4

Spontaneous assistance

Article 6

Form and substance of requests for assistance

The Contracting Parties shall assist each other, at their own ini-
tiative and in accordance with their legal or regulatory provisions,
if they consider that to be necessary for the correct application of
customs
legislation, particularly by providing information
obtained pertaining to:

Requests pursuant to this Protocol shall be made in writing.
1.
They shall be accompanied by the documents necessary 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.

— activities which are or appear to be operations in breach of
customs legislation and which may be of interest to the other
Contracting Party,

Requests pursuant to paragraph 1 shall include the follow-

2.
ing information:

— new means or methods employed in carrying out operations

in breach of customs legislation,

(a)

the applicant authority;

(b)

the measure requested;

— goods known to be subject to operations in breach of cus-

toms legislation,

(c)

the object of and the reason for the request;

— natural or legal persons in respect of whom there are reason-
able grounds for believing that they are or have been involved
in operations in breach of customs legislation,

(d)

the legal or regulatory provisions and other legal elements
involved;

— 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.

(e)

indications as exact and comprehensive as possible on the
natural or
the
investigations;

legal persons who are the target of

Article 5

Delivery, notification

At the request of the applicant authority, the requested authority
shall, in accordance with legal or regulatory provisions applicable
to the latter, take all necessary measures in order:

— to deliver any documents,

or

— to notify any decisions,

(f)

a summary of the relevant facts and of the enquiries already
carried out.

3.
Requests shall be submitted in an official language of the
requested authority or in a language acceptable to that authority.
This requirement shall not apply to any documents that accom-
pany the request under paragraph 1.

If a request does not meet the formal requirements set out
4.
above, its correction or completion may be requested; in the
meantime precautionary measures may be ordered.

Article 7

Execution of requests

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.

1.
In order to comply with a request for assistance, the
requested authority shall proceed, within the limits of its compe-
tence and available resources, as though it were acting on its own
account or at the request of other authorities of that same Con-
tracting Party, by supplying information already possessed, by
carrying out appropriate enquiries or by arranging 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 author-
ity when the latter cannot act on its own.

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Requests for assistance shall be executed in accordance with
2.
the legal or regulatory provisions of the requested Contracting
Party.

Duly authorised officials of a Contracting Party may, with
3.
the agreement of the other Contracting Party 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 author-
ity in accordance with paragraph 1, information relating to activi-
ties that are or may be operations in breach of customs legislation
which the applicant authority needs for the purposes of this
Protocol.

4.
Duly authorised officials of a Contracting Party may, with
the agreement of the other Contracting Party 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

Assistance may be postponed by the requested authority on
2.
the ground that it will interfere with an ongoing investigation,
prosecution or proceeding. In such a case, the requested author-
ity shall consult with the applicant authority to determine if assis-
tance can be given subject to such terms or conditions 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.

For the cases referred to in paragraphs 1 and 2, the decision
4.
of the requested authority and the reasons therefor must be com-
municated to the applicant authority without delay.

1.
The requested authority shall communicate results of enqui-
ries to the applicant authority in writing together with relevant
documents, certified copies or other items.

Article 10

Information exchange and confidentiality

2.

This information may be in computerised form.

3.
Original documents shall be transmitted only upon request
in cases where certified copies would be insufficient. These origi-
nals shall be returned at the earliest opportunity.

Article 9

Exceptions to the obligation to provide assistance

1.
Any information communicated in whatsoever form pur-
suant to this Protocol shall be of a confidential or restricted nature,
depending on the rules applicable in each of the Contracting Par-
ties. It shall be covered by the obligation of official 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.

1.
Assistance may be refused or may be subject to the satisfac-
tion of certain conditions or requirements, in cases where a Party
is of the opinion that assistance under this Protocol would:

(a) be likely to prejudice the sovereignty of Lebanon or that of a
Member State which has been requested to provide assistance
under this Protocol;

2.
Personal data may be exchanged only where the Contract-
ing Party which may receive it 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 it. To that end, con-
tracting parties shall communicate to each other information on
their applicable rules, including, where appropriate, legal provi-
sions in force in the Member States of the Community.

or

(b) be likely to prejudice public policy, security or other essen-
tial interests, in particular in the cases referred to under
Article 10(2);

or

(c) violate an industrial, commercial or professional secret.

3.
The use, in judicial or administrative proceedings instituted
in respect of operations in breach of customs legislation, of infor-
mation 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 testimonies and in pro-
ceedings and charges brought before the courts, use as evidence
information obtained and documents consulted in accordance
with the provisions of this Protocol. The competent authority
which supplied that information or gave access to those docu-
ments shall be notified of such use.

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Information obtained shall be used solely for the purposes
4.
of this Protocol. Where one of the Contracting Parties wishes to
use such information for other purposes, it shall obtain the prior
written consent of the authority which provided the information.
Such use shall then be subject to any restrictions laid down by
that authority.

Article 11

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, docu-
ments or certified copies thereof, as may be needed for the pro-
ceedings. 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 questioned.

Article 12

Assistance expenses

The Contracting Parties shall waive all claims on each other for
the reimbursement of expenses incurred pursuant to this Proto-
col, except, as appropriate, for expenses to experts and witnesses,
and those to interpreters and translators who are not public ser-
vice employees.

Article 13

Implementation

1.
The implementation of this Protocol shall be entrusted on
the one hand to the customs authorities of Lebanon and on the
other hand to the competent services of the Commission of the
European Communities and the customs authorities of the Mem-
ber States as appropriate. They shall decide on all practical mea-
sures 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 subse-
quently keep each other informed of the detailed rules of imple-
mentation 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:

— 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 Lebanon;

and

— not affect the Community provisions governing the commu-
nication between the competent services of the Commission
of the European Communities and the customs authorities of
the Member States of any information obtained under this
Protocol which could be of interest to the Community.

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 Leba-
non in so far 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 (ad hoc Committee) set
up by the Association Council under Article 12 of the Associa-
tion Agreement.

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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 and the Treaty on European Union,
hereinafter referred to as ‘the Member States’, and of

THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’,

of the one part, and

the Plenipotentiaries of THE REPUBLIC OF LEBANON, hereinafter referred to as ‘Lebanon’

of the other part,

meeting in Luxembourg on the seventeenth day of June in the year two thousand and two for the signature of
the Euro-Mediterranean Agreement establishing an Association between the European Community and its
Member States, of the one part, and the Republic of Lebanon, of the other part, hereinafter referred to as ‘the
Agreement’,

HAVE AT THE TIME OF SIGNATURE ADOPTED THE FOLLOWING TEXTS:

the Agreement,

its Annexes 1 and 2, namely:

ANNEX 1

List of agricultural and processed agricultural products falling under HS Chapters 25 to 97
referred to in Articles 7 and 12

ANNEX 2

Intellectual, industrial and commercial property referred to in Article 38

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and Protocols 1 to 5, namely:

PROTOCOL 1

PROTOCOL 2

PROTOCOL 3

concerning arrangements applicable to imports into the Community of agricultural
products originating in Lebanon referred to in Article 14(1)

concerning arrangements applicable to imports into Lebanon of agricultural products
originating in the Community referred to in Article 14(2)

on trade between Lebanon and the Community in processed agricultural products
referred to in Article 14(3)

ANNEX 1

ANNEX 2

concerning arrangements applicable to imports into the Community
of processed agricultural products originating in Lebanon

concerning arrangements applicable to imports into Lebanon of pro-
cessed agricultural products originating in the Community

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

The Plenipotentiaries of the Member States of the Community and the Plenipotentiaries of Lebanon have also
adopted the following Declarations attached to this Final Act:

JOINT DECLARATIONS

Joint Declaration relating to the Preamble of the Agreement

Joint Declaration relating to Article 3 of the Agreement

Joint Declaration on Article 14 of the Agreement

Joint Declaration relating to Article 27 of the Agreement

Joint Declaration relating to Article 28 of the Agreement

Joint Declaration relating to Article 35 of the Agreement

Joint Declaration relating to Article 38 of the Agreement

Joint Declaration relating to Article 47 of the Agreement

Joint Declaration relating to Article 60 of the Agreement

Joint Declaration relating to Workers (Article 65 of the Agreement)

Joint Declaration relating to Article 67 of the Agreement

Joint Declaration relating to Article 86 of the Agreement

Joint Declaration relating to visas

DECLARATIONS BY THE EUROPEAN COMMUNITY

Declaration by the European Community on Turkey

Declaration by the European Community relating to Article 35 of the Agreement

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Hecho en Luxemburgo, el diecisiete de junio del dos mil dos.

Udfærdiget i Luxembourg den syttende juni to tusind og to.

Geschehen zu Luxemburg am siebzehnten Juni zweitausendundzwei.

Έγινε στο Λουξεμβούργο, στις δέκα εφτά Ιουνίου δύο χιλιάδες δύο.

Done at Luxembourg on the seventeenth day of June in the year two thousand and two.

Fait à Luxembourg, le dix-sept juin deux mille deux.

Fatto a Lussemburgo, addì diciassette giugno duemiladue.

Gedaan te Luxemburg, de zeventiende juni tweeduizendtwee.

Feito no Luxemburgo, em dezassete de Junho de dois mil e dois.

Tehty Luxemburgissa seitsemäntenätoista päivänä kesäkuuta vuonna kaksituhattakaksi.

Som skedde i Luxemburg den sjuttonde juni tjugohundratvå.

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Pour le Royaume de Belgique
Voor het Koninkrijk België
Für das Königreich Belgien

Cette signature engage également la Communauté française, la Communauté flamande, la Communauté ger-
manophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige
Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.

Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Fran-
zösische Gemeinschaft, die Wallonische Region, di Flämische Region und die Region Brüssel-Hauptstadt.

På Kongeriget Danmarks vegne

Für die Bundesrepublik Deutschland

Για την Ελληνική Δημοκρατία

Por el Reino de España

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Pour la République française

Thar cheann Na hÉireann
For Ireland

Per la Repubblica italiana

Pour le Grand-Duché de Luxembourg

Voor het Koninkrijk der Nederlanden

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Für die Republik Österreich

Pela República Portuguesa

Suomen tasavallan puolesta
För Republiken Finland

För Konungariket Sverige

For the United Kingdom of Great britain and Northern Ireland

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Por la Comunidad Europea
For Det Europæiske Fællesskab
Für die Europäische Gemeinschaft
Για την Ευρωπαϊκή Κοινότητα
For the European Community
Pour la Communauté européenne
Per la Comunità europea
Voor de Europese Gemeenschap
Pela Comunidade Europeia
Euroopan yhteisön puolesta
På Europeiska gemenskapens vägnar

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JOINT DECLARATIONS

Joint Declaration relating to the Preamble to the Agreement

The Parties declare their awareness of the fact that liberalisation of trade between them implies measures to
adapt and restructure the Lebanese economy which may have effects on budgetary resources and the speed of
Lebanon’s reconstruction.

Joint Declaration relating to Article 3 of the Agreement

The Parties reiterate their intention to support efforts to achieve an equitable, comprehensive and lasting peace
settlement in the Middle East.

Joint Declaration relating to Article 14 of the Agreement

Both Parties agree to negotiate with a view to granting each other concessions in the trade of fish and fishery
products on the basis of reciprocity and mutual interest, with the objective of reaching agreement on the details
no later than two years after the signature of this Agreement.

Joint Declaration relating to Article 27 of the Agreement

The Parties confirm their intention to prohibit the export of toxic waste and the European Community con-
firms its intention to assist Lebanon in seeking solutions to the problems posed by such waste.

Joint Declaration relating to Article 28 of the Agreement

In order to take account of the time-scale necessary for setting up the free trade areas between Lebanon and
the other Mediterranean countries, the Community undertakes to give favourable consideration to requests pre-
sented to it for anticipated application of the diagonal cumulation with those countries.

Joint Declaration relating to Article 35 of the Agreement

The implementation of cooperation mentioned in Article 35(2) is conditional upon the entry into force of a
Lebanese competition law and of the taking up of the duties of the authority responsible for its application.

Joint Declaration relating to Article 38 of the Agreement

The Parties agree that for the purpose of the Agreement, intellectual, industrial and commercial property
includes in particular copyright, including the copyright in computer programmes, and neighbouring rights,
the rights relating to databases, the rights relating to patents, industrial designs, geographical indications,
including designations of origin, trademarks and service marks, topographies of integrated circuits, as well as
protection against unfair competition as referred to in Article 10 bis of the Paris Convention for the Protection
of Industrial Property and protection of undisclosed information on know-how.

The provisions of Article 38 shall not be interpreted in a manner to oblige either Party to accede to interna-
tional conventions other than those referred to in Annex 2.

The Community will grant technical assistance to the Lebanese Republic in its endeavour to comply with its
obligations under Article 38.

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Joint Declaration relating to Article 47 of the Agreement

The Parties recognise the need to modernise the Lebanese productive sector in order to adapt it better to the
realities of the international and of the European economy.

The Community may give its support to Lebanon in implementing a support programme for the industrial
sectors which are to benefit from restructuring and modernisation in order to cope with difficulties which may
stem from the liberalisation of trade and in particular the dismantling of tariffs.

Joint Declaration relating to Article 60 of the Agreement

The Parties agree that the standards established by the Financial Action Task Force (FATF) are part of the inter-
national standards referred to in paragraph 2.

Joint Declaration relating to workers (Article 65 of the Agreement)

The Parties reaffirm the importance they attach to fair treatment of foreign workers legally employed on their
territory. The Member States agree that, if Lebanon so requests, they are each prepared to negotiate bilateral
Agreements relating to the working conditions, remuneration, dismissal and social security rights of Lebanese
workers legally employed on their territory.

Joint Declaration relating to Article 67 of the Agreement

The Parties declare that special attention will be accorded to protection, conservation and restoration of sites
and monuments.

They agree to cooperate in seeking to ensure the return of those parts of the Lebanese cultural heritage ille-
gally removed from the country since 1974.

Joint Declaration relating to Article 86 of the Agreement

(a) The Parties agree, for the purpose of the correct interpretation and practical application of the Agree-
ment, that the term ‘cases of special urgency’ in Article 86 means a case of the material breach of the
Agreement by one of the 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 element of the Agreement, namely its Article 2.

(b) The Parties agree that the ‘appropriate measures’ referred to in Article 86 are measures taken in accor-
dance with international law. If a Party takes a measure in a case of special urgency as provided for under
Article 86, the other Party may avail itself of the procedure relating to settlement of disputes.

Joint Declaration relating to visas

The Parties agree to study the simplification and acceleration of visa issue procedures, in particular with regard
to bona-fide persons active in the implementation of the Agreement, including, inter alia, business persons,
investors, academics, trainees, government officials; spouses and minor children of persons legally resident in
the territory of the other Party shall also be considered.

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DECLARATIONS BY THE EUROPEAN COMMUNITY

Declaration by the European Community on Turkey

The Community recalls that according to the Customs Union in force between the Community and Turkey,
this country has the obligation, in relation to countries which are not members of the Community, to align
itself on the Common Customs Tariff and, progressively, with the preferential customs regime of the Com-
munity, taking the necessary measures and negotiating agreements on mutually advantageous basis with the
countries concerned. Consequently, the Community invites Lebanon to enter into negotiations with Turkey as
soon as possible.

Declaration by the European Community relating to Article 35 of the Agreement

The European Community declares that, in the context of the interpretation of Article 35(1), it will assess any
practice contrary to that Article on the basis of the criteria resulting from the rules contained in Articles 81
and 82 of the Treaty establishing the European Community, including secondary legislation.