Proposal for a Council Decision on a Community position within the EU - Mexico Joint Council relating to Annex III to Decision No 2/2000 of the EU-Mexico Joint Council of 23 March 2000, concerning the definition of the concept of 'originating products' and methods of administrative cooperation
Date: 2002-08-19
Institutions: European Commission
Subjects: Mexico, administrative cooperation, agreement (EU), customs duties, economic agreement, import, manufactured goods, originating product, political cooperation

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 19.8.2002
COM(2002) 466 final

2002/0207 (ACC)

Proposal for a

COUNCIL DECISION

on a Community position within the EU – Mexico Joint Council relating to Annex III to
Decision No 2/2000 of the EU-Mexico Joint Council of 23 March 2000, concerning the
definition of the concept of 'originating products' and methods of administrative
cooperation

(presented by the Commission)

EXPLANATORY MEMORANDUM

1. Rules of origin are essential to the correct functioning of the free trade agreements between
the Community and its trading partners,  including Mexico. The  European  Communities and
its  Member  States,  of  the  one  part,  and  the  United  Mexican  States,  of  the  other  part,  have
signed  an  Economic  Partnership,  Political  Coordination  and  Cooperation  Agreement  which
entered into force on 1 October 20001.

Annex III to Decision 2/2000 of the EC  – Mexico Joint Council2 concerns the definition of
the  concept  of  originating  products  and  methods  of  administrative  cooperation  and  has
entered into force on 1 July 2000.

2.  With  the  objective  of  ensuring  a  correct  and  harmonious  application  of  provisions
concerning  quotas  for  certain  products  exchanged  under  preference  by  the  Parties,  a
Communication  to  traders3,  which  followed  an  exchange  of  letters,  set  out  an  obligation  to
mention in the proofs of origin the compliance with a separate origin rule for the purpose of
benefiting from each quota.  In the interest of clarity, it is desirable to include those specific
instructions in this Decision.

3. Following the amendments to the Harmonized Commodity Description and Coding System
(“Harmonized System”), which took effect on 1 January 2002, it is necessary to proceed to an
adaptation of a number of origin rules included in Appendix II and II(a) to Annex III, with the
view to ensure consistency between the origin rules and the above-mentioned modifications to
the  Harmonized  System.  Therefore,  the  said  adaptations  are  of  non-substantial  nature.
Following  an identical  rationale,  Appendix  I  and Joint Declaration  VI must  also be  adapted
accordingly.

However,  it  is  nevertheless  envisaged  to  set  up  a  mechanism  that  shall  empower,  under
certain conditions, the Joint Committee to restore the previous rule of origin, should a specific
modification have resulted in altering the substance of any origin rule existing previously.

4. The Commission is therefore asked to adopt the text by written procedure for forwarding to
the Council.

1 Council Decision of 28 September 2000. OJ L276 of 28.10.2000, p. 44.
2 OJ L 245 of 29.9.2000, p. 953.
3 Communication to traders. Implementation of the rules of origin under the EC-Mexico Agreement. OJ C187 of 6.7.2000,

p. 3.

2

                                                
2002/0207 (ACC)

Proposal for a

COUNCIL DECISION

on a Community position within the EU – Mexico Joint Council relating to Annex III to
Decision No 2/2000 of the EU-Mexico Joint Council of 23 March 2000, concerning the
definition of the concept of 'originating products' and methods of administrative
cooperation

THE COUNCIL OF THE EUROPEAN UNION,

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular
Article 133,

Having regard to the proposal from the Commission4,

Whereas:

(1) 

Article  5  and  47  to  the  Economic  Partnership,  Political  Co-ordination  and  Co-
operation Agreement between the European Community and its Member States, of the
one  part,  and  the  United  Mexican  States,  of  the  other  part,  signed  in  Brussels  on  8
December 19975 empower the Joint Council to take decisions, among others, on rules
of origin and administrative cooperation, for the purpose of attaining the objectives of
the Agreement;

(2) 

the definition of the concept of  ‘originating  products’  and  methods of  administrative
cooperation are set out in Annex III to Decision No 2/20006 of the EU – Mexico Joint
Council;

HAS DECIDED AS FOLLOWS:

4 OJ C
5 Council Decision of 28 September 2000. OJ L276 of 28.1.2000, p. 44.
6 OJ L245 of 29.9.2000, p. 953.

3

                                                
Sole Article

The position to be adopted by the Community within the Joint Council established by virtue
of  the  Economic  Partnership,  Political  Co-ordination  and  Co-operation  Agreement  between
the  European  Community  and  its  Member  States,  of  the  one  part,  and  the  United  Mexican
States, of the other part, signed in Brussels on 8 December 1997, is that set out in the attached
draft decision of the Joint Council.

Done at Brussels,

For the Council
The President

4

Draft

Decision No..../2002 of the European Union -Mexico Joint Council

of

relating to Annex III to Decision No 2/2000 of the EU-Mexico Joint Council of 23 March
2000, concerning the definition of the concept of 'originating products' and methods of
administrative cooperation

THE JOINT COUNCIL,

Having  regard  to  the  Economic  Partnership,  Political  Co-ordination  and  Co-operation
Agreement between the European Community and its Member States, of the one part, and the
United Mexican States, of the other part, signed in Brussels on 8 December 1997 (hereinafter
“the Agreement”), and in particular Articles 5 and 47 thereof;

Whereas :

(1)

(2)

(3)

(4)

Annex III of Decision No 2/2000 of the EU-Mexico Joint Council of 23 March 2000,
concerning  the  definition  of  the  concept  of  "originating  products"  and  methods  of
administrative cooperation sets out the rules of origin for the products originating in
the territory of the Parties to the Agreement.

To  ensure  the  correct  and  harmonious  operation  of  these  rules,  it  is  necessary  to
adapt Annex III in order to include the amendments to the Harmonized Commodity
Description  and  Coding  System  ("Harmonized  System")  which  took  effect  on  1
January 2002.

The  adaptation  contained  in  this  Decision  has  the  sole  purpose  of  establishing
consistency between the Appendixes and Joint Declaration VI, on the one hand, and
the  Parties'  tariff  laws  and  regulations,  on  the  other  hand,  and  cannot  therefore  be
considered to constitute a substantial change to Decision 2/2000.

To ensure a smooth transition between the existing rules and the new rules as defined
by this decision, it appears desirable to set up a mechanism that, upon request of one
of the Parties, would enable under certain conditions the Joint Committee to restore,
where appropriate, the previously applicable rules,

Has decided as follows:

Article 1

1. For the purposes of benefiting from the special rules of origin applied within the limits of
the quotas provided for in Appendix II and in Notes 9 and 12.1 of Appendix II (a) of Annex
III to Decision 2/2000, either box No. 7 (Remarks) of the movement certificate EUR. 1 or the

5

invoice declaration must include the phrase contained in Annex I to the present Decision for
the relevant tariff heading, in any of the languages listed in Article 59 of the Agreement.

2.  The  European  Commission  and  the  Secretaría  de  Economía  shall  regularly  inform  each
other as to the quantities of products drawn from these quotas for rules of origin.

Article 2

1.  Note  7.4  to  Appendix  I,  Appendix  II  and  Note  4  to  Appendix  II  (a)  of  Annex  III  to
Decision 2/2000,  as  well  as  Joint  Declaration VI, shall be replaced  by  the  text  contained  in
Annex II to the present Decision.

2.  In  accordance with  the  new  editorial  standard  of  the  Harmonized  System,  the  expression
"heading  No"  or  "heading  Nos"  shall  read  « heading »  or  headings »  respectively  in  the
English version of Annex III to Decision 2/2000.

Article 3

Where, following the amendments made to the Harmonized System, the changes to the rules
of  origin  as  introduced  by  this  Decision  alter  the  substance  of  any  rule  existing  previously,
and it appears that such alteration results in a situation prejudicial to the interest of the sectors
concerned, then, if one of the Parties so requests in the period up to three years after the date
on which the Decision enter into force, an examination shall be made as a matter of urgency
by the Joint Committee, of the need to restore the substance of the rule  concerned as it was
before this Decision. In any case the Joint Committee shall decide to restore, or not to restore,
the substance of the rule concerned within a period of six months of the request being made to
it by either of the Parties to the Agreement.

Article 4

This Decision shall enter into force the day of its adoption.

Done at [...]

For the Joint Council

6

Annex I
(Referred to in Article1)

Section A

For tariff headings
5208 to 5212, 5407, 5408, 5512 to 5516, 5801, 5806 and 5811
at importation into Mexico:

English version

“Meets the specific rule of origin as set out in Appendix II”

Spanish version

“Cumple la norma de origen específica con arreglo a lo establecido en el apéndice II”.

Danish version

“Opfylder den specifikke oprindelsesregel i tillæg II”.

German version

“Spezifische Ursprungsregel der Anlage II erfüllt”.

Greek version

“Ανταποκρίνεται στον ειδικό κανόνα καταγ ωγής που καθορίζεται στο προσάρτηµα ΙΙ”.

Finnish version

“Täyttävät lisäyksessä II annetun erityisen alkuperäsäännön”.

French version

“Satisfait la règle d'origine particulière prévue à l'Appendice II”.

Italian version

“Conforme alla norma di origine specifica di cui all’appendice II”.

Dutch version

“Voldoet aan de specifieke oorsprongsregel van aanhangsel II”.

7

“Em conformidade com a regra de origem específica de acordo com o previsto no Apêndice II”.

Portuguese version

Swedish version

“Uppfyller kraven i den särskilda ursprungsregeln i tillägg II”

Section B

For tariff headings
6402, 6403 and 6404 at importation into Mexico:

English version

“Meets the specific rule of origin as set out in Appendix II(a), note 9”

Spanish version

"Cumple la norma de origen específica con arreglo a lo establecido en el apéndice II (a), nota 9"

Danish version

"Opfylder den specifikke oprindelsesregel i tillæg II(a), note 9"

German version

"Spezifische Ursprungsregel der Anlage II(a), Bemerkung 9, erfüllt"

Greek version

«Ανταποκρίνεται στο ειδικό κανόνα καταγωγής που καθορίζεται στο προσάρτηµα II(α), σηµείωση
9»

“Täyttävät lisäyksessä II a olevassa 9 huomautuksessa annetun erityisen alkuperäsäännön”

Finnish version

French version

"Satisfait la règle d'origine particulière prévue à l'Appendice II(a), note 9"

Italian version

“Conforme alla norma di origine specifica di cui all’appendice II(a), nota 9”

Dutch version

“Voldoet aan de specifieke oorsprongsregel van aanhangsel II A, aantekening 9”

8

Portuguese version

Em conformidade com a regra de origem específica de acordo com o previsto na nota 9 do
Apêndice II-A”

Swedish version

"Uppfyller kraven i den särskilda ursprungsregeln i tillägg II A, anmärkning 9"

Section C

For tariff headings
ex 8701 (road tractors for semi-trailers), 8702 and 8704
at importation into the Community

English version

“Meets the specific rule of origin as set out in Appendix II(a), note 12.1”

Spanish version

"Cumple la norma de origen específica con arreglo a lo establecido en el apéndice II (a), nota 12.1"

Danish version

"Opfylder den specifikke oprindelsesregel i tillæg II(a), note 12.1"

German version

Spezifische Ursprungsregel der Anlage II(a), Bemerkung 12.1, erfüllt"

Greek version

«Ανταποκρίνεται στον ειδικό κανόνα καταγωγής που καθορίζεται στο προσάρτηµα II(α), σηµείωση
12.1»

“Täyttävät lisäyksessä II a olevassa 12.1 huomautuksessa annetun erityisen alkuperäsäännön”

Finnish version

French version

"Satisfait la règle d'origine particulière prévue à l'Appendice II(a), note 12.1"

Italian version

“Conforme alla norma di origine specifica di cui all’appendice II(a), nota 12.1”

Dutch version

9

“Voldoet aan de specifieke oorsprongsregel van aanhangsel II A, aantekening 12.1”

Portuguese version

“Em conformidade com a regra de origem específica de acordo com o previsto na nota 12.1 do
Apêndice II-A”

"Uppfyller kraven i den särskilda ursprungsregeln i tillägg II A, anmärkning 12.1

Swedish version

10

Annex II
(Referred to in Article 2)

Appendix I

INTRODUCTORY NOTES TO THE LIST IN APPENDIXES II AND II (A)

Note 7:

(…)

7.4 Redistillation by a very thorough fractionation process means distillation (other than topping) by
a continuous or batch  process  employed in  industrial  installations using  distillates  of  subheadings
2710 11 to 2710 99, 2711 11, 2711 12 to 2711 19, 2711 21 and 2711 29 (other than propane of a
purity of 99 per cent or more) to obtain:

1. Isolated high-purity hydrocarbons (90 per cent or more in the case of olefins and 95 per cent or
more in the case of other hydrocarbons), mixtures of isomers having the same organic composition
being regarded as isolated hydrocarbons.

Only those process by means of which at least three different products are obtained are admissible,
but  this  restriction  does  not  apply  in  any  instance  where  the  process  consists  in  the  separation  of
isomers. In so far as this concerns xylenes, ethylbenzene is included with xylene isomers;

2. Products of subheadings 2707 10 to 2707 30, 2707 50 and 2710 11 to 2710 99:

(a) with no overlapping of the final boiling point of one fraction and the initial boiling point of the
succeeding fraction and a difference of not more than 60 (cid:1)C between the temperatures at which 5
and 90 per cent by the volume (including losses) distil by the ASTM D 86-67 method (re-approved
1972);

(b) with an overlapping of the final boiling point of one fraction and the initial boiling point of the
succeeding fraction and a difference of not more than 30 (cid:1)C between the temperatures at which 5
and  90  per  cent  by  volume  (including  losses)  distil  by  the  ASTM  D  86-67  method  (re-approved
1972).

11

Appendix II

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

The products mentioned in the list may not all be covered by the Decision. It is therefore necessary
to consult the other parts of the Decision

12

HS Heading
No.

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 01

Live animals

Chapter 02

Meat and edible meat offal

All  the  animals  of  Chapter  1
used must be wholly obtained

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

Chapter 03

and 

crustaceans,
Fish 
molluscs  and  other  aquatic
invertebrates

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

ex Chapter 04

0403

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

origin, 
specified 

animal 

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

or 
matter 

sugar 

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

Manufacture in which:

- all the materials of Chapter 4
used must be wholly obtained;

pineapple, 

-  any  fruit  juice  (except  those
of 
or
grapefruit)  of  heading  2009
used  must 
be
originating;

already 

lime 

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

ex Chapter 05

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

specified 

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

ex 0502

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

Cleaning, disinfecting,  sorting
and  straightening  of  bristles
and hair

13

(1)

(2)

(3)

or

(4)

Chapter 06

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

and 

Chapter 07

Edible  vegetables  and  certain
roots and tubers

Manufacture in which:

- all the materials of Chapter 6
used must be wholly obtained;

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

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

Chapter 08

Edible  fruit  and  nuts;  peel  of
citrus fruits or melons

Manufacture in which:

- all the materials of Chapter 8
used must be  wholly obtained
and

- the value of any 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
must be wholly obtained

Manufacture  from  materials
of any heading

ex Chapter 09

Coffee,  tea,  maté  and  spices;
except for:

0901

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

0902

Tea, whether or not flavoured Manufacture  from  materials

ex 0910

Mixtures of spices

Chapter 10

Cereals

of any heading

Manufacture  from  materials
of any heading

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

ex Chapter 11

of 

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

Manufacture  in  which  all  the
cereals, 
edible  vegetables,
roots  and  tubers  of  heading
0714  or  fruit  used  must  be
wholly obtained

14

(1)

(2)

(3)

or

(4)

ex 1106

Chapter 12

1301

1302

Flour, meal and powder of the
dried, 
leguminous
shelled 
vegetables of heading 0713

Drying 
leguminous 
heading 0708

and  milling 
vegetables 

of
of

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

in  which 

the
Manufacture 
value  of  any  materials  of
heading  1301  used  may  not
exceed  50%  of  the  ex-works
price of the product

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

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

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

derived 

-  Mucilages  and  thickeners,
modified, 
from
vegetable products

derived 

from 

Manufacture 
modified  mucilages 
thickeners

non-
and

- Other

in  which 

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

Chapter 14

Vegetable  plaiting  materials;
not
vegetable 
elsewhere 
or
included

products 
specified 

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

ex Chapter 15

and 

their 

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

1501

Pig  fat  (including  lard)  and
poultry  fat,  other  than  that  of
heading 0209 or 1503:

- Fats from bones or waste

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

Manufacture  from  materials
of any heading except those of
heading  0203,  0206  or  0207
bones of heading 0506

15

(1)

(2)

(3)

or

(4)

- Other

Manufacture  from  meat  or
edible  offal  of  swine  of
heading  0203  or  0206  or  of
meat  and  edible  offal  of
poultry of heading 0207

1502

Fats  of  bovine  animals,  sheep
or  goats  ,  other  than  those  of
heading 1503

- Fats from bones or waste

1504

- Other

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

- Solid fractions

- Other

ex 1505

Refined lanolin

1506

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

- Solid fractions

- Other

1507 to 1515

Vegetable  oils 

and 

their

Manufacture  from  materials
of any heading except those of
heading  0201,  0202,  0204  or
0206,  or  bones  of  heading
0506

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

Manufacture  from  materials
of any heading including other
materials of heading 1504

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

Manufacture from crude  wool
grease of heading 1505

Manufacture  from  materials
of any heading including other
materials of heading 1506

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

16

(1)

(2)

(3)

or

(4)

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 
human
consumption

for 

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

-  Solid  fractions  except  for
that of jojoba oil

from 

Manufacture 
other
materials  of  headings  1507  to
1515

1516

1517

- Other

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

re-esterified 

not 

but 

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 1516

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

Manufacture in which:

- all the materials of Chapter 2
used must be wholly obtained;

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

materials 

Manufacture in which:

- all the  materials of Chapters
2  and  4  used  must  be  wholly
obtained;

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

materials 

Chapter 16

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

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

ex Chapter 17

Sugars 
confectionery ; except for:

and 

sugar

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

17

(1)

(2)

(3)

or

(4)

ex 1701

1702

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

form, 

in  which 

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

pure 

sugars, 

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

- Chemically pure maltose and
fructose

Manufacture  from  materials
of any heading including other
materials of heading 1702

-  Other  sugars  in  solid  form,
flavoured or coloured

- Other

ex 1703

1704

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

Sugar 
confectionery
(including  white  chocolate),
not containing cocoa

in  which 

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

Manufacture  in  which  all  the
materials  used  must  already
be originating

in  which 

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

Manufacture in which:

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

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

Chapter 18

Cocoa and cocoa preparations Manufacture in which:

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

- the value of any materials of
Chapter  17  used  does  not

18

(1)

(2)

(3)

or

(4)

exceed  30%  of  the  ex-works
price of the product

1901

1902

containing 

food
extract; 
Malt 
preparations  of  flour,  groats,
meal,  starch  or  malt  extract,
not 
cocoa  or
containing  less  than  40%  by
weight of cocoa calculated on
a  totally  defatted  basis,  not
elsewhere 
or
included; food preparations 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 
or
included:

specified 

specified 

- Malt extract

Manufacture  from  cereals  of
Chapter 10

- Other

Manufacture in which:

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

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

Manufacture  in  which  all  the
cereals and derivatives (except
durum  wheat 
its
derivatives) used  must  wholly
obtained

and 

Manufacture in which:

the 

- 
all 
derivatives 
wheat  and 

cereals 

and
(except  durum
its  derivatives)

19

Pasta,  whether  or  not  cooked
or stuffed (with  meat  or  other
substances) 
otherwise
or 
prepared,  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

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

(1)

(2)

(3)

or

(4)

1903

1904

1905

used must wholly obtained

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

Manufacture  from  materials
of  any  heading  except  potato
starch of heading 1108

Manufacture :

- from materials not classified
within heading 1806;

-  in  which  all  the  cereals  and
flour  (except  durum  wheat
and its derivatives7) used must
be wholly obtained;

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

Manufacture  from  materials
of any heading except those of
Chapter 11

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

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

precooked, 
prepared, 
specified 

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

ex Chapter 20

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

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

ex 2001

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

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

ex  2004 
ex 2005

and

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

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

7

See Note 1 Appendix II(a).

20

                                                
(1)

(2)

(3)

or

(4)

vinegar or acetic acid

that of the product

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

in  which 

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

2006

2007

Jams, 
jellies,
fruit 
marmalades, fruit or nut purée
and 
fruit  or  nut  pastes,
obtained  by  cooking,  whether
or not  containing  added  sugar
or other sweetening matter

Manufacture in which:

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

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

in  which 

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

ex 2008

-  Nuts,  not  containing  added
sugar or spirit

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

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

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

Manufacture in which:

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

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

2009

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

and 
added 

sugar 

or 

- Citrus juices

Manufacture in which:

21

(1)

(2)

(3)

or

(4)

- all the citrus fruits used must
be wholly obtained;

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

- Other

Manufacture in which:

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

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

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

Manufacture in which:

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

- all the chicory used  must be
wholly obtained

ex Chapter 21

Miscellaneous 
preparations; except for:

edible

2101

2103

essences 

Extracts, 
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, 
and
concentrates thereof

essences 

and 

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

mixed 

-  Sauces  and  preparations
therefor;  mixed  condiments
and mixed seasonings

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

-  Mustard  flour  and  meal  and
prepared mustard

Manufacture  from  materials
of any heading

22

(1)

(2)

(3)

or

(4)

ex 2104

2106

Soups 
preparations therefor

and 

broths 

Food 
elsewhere 
included

preparations 

specified 

and

not
or

Manufacture  from  materials
except
heading 
of 
any 
prepared 
preserved
or 
vegetables  of  headings  2002
to 2005

Manufacture in which:

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

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

ex Chapter 22

Beverages, 
vinegar; except for:

spirits 

and

Manufacture in which:

2202

Waters, 
including  mineral
waters  and  aerated  waters,
containing  added  sugar  or
other  sweetening  matter  or
flavoured,  and  other  non-
alcoholic 
not
including  fruit  or  vegetable
juices of heading 2009

beverages, 

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

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

Manufacture in which:

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

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

pineapple, 

-  any  fruit  juice  used  (except
for 
and
grapefruit juices) must already
be originating

lime 

23

(1)

(2)

(3)

or

(4)

2208

alcoholic 

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

Manufacture:

- from materials not classified
within heading 2207 or 2208,

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

ex Chapter 23

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

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

ex 2301

ex 2303

ex 2306

of 

fish 

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

or 

from 

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

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

olive 

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

Manufacture  in  which  all  the
maize  used  must  be  wholly
obtained

Manufacture  in  which  all  the
olives  used  must  be  wholly
obtained

2309

Preparations of a kind used in
animal feeding

Manufacture in which:

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

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

ex Chapter 24

Tobacco  and  manufactured
substitutes;  except
tobacco 
for:

Manufacture  in  which  all  the
materials  of  Chapter  24  used
must be wholly obtained.

24

(1)

(2)

(3)

or

(4)

2402

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

ex 2403

Smoking tobacco

Manufacture  in  which  at  least
the
70%  by  weight  of 
unmanufactured 
tobacco  or
refuse  of  heading
tobacco 
2401  used  must  already  be
originating

Manufacture  in  which  at  least
the
70%  by  weight  of 
unmanufactured 
tobacco  or
tobacco 
refuse  of  heading
2401  used  must  already  be
originating

ex Chapter 25

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

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

ex 2504

ex 2515

ex 2516

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

the 
purifying 

carbon
Enriching  of 
content, 
and
grinding  of  crude  crystalline
graphite

by 

sawing 

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

by 

sawing 

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

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

of 

and 
and 

porphyry, 

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

of 

ex 2518

Calcined dolomite

ex 2519

(magnesite), 

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

Calcination  of  dolomite  not
calcined

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

ex 2520

Plasters specially prepared for
dentistry

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  50%  of  the

25

(1)

(2)

(3)

or

(4)

ex 2524

Natural asbestos fibres

ex 2525

Mica powder

ex-works price of the product

Manufacture 
concentrate

from  asbestos

Grinding  of  mica  or  mica
waste

ex 2530

Earth  colours,  calcined  or
powdered

Calcination  or  grinding  of
earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

products 

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

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

ex 2707

ex 2709

2710

aromatic 

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

mixtures 

Operations  of  refining  and/or
one 
specific
process(es)8

or  more 

or

used 

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

Crude  oils  obtained 
bituminous minerals

from

Destructive 
bituminous materials

distillation 

of

oils 

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

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

or  more 

or

Other  operations  in  which  all

8

9

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

26

                                                
(1)

(2)

(3)

or

(4)

constituents  of 

basic 
preparations; waste oils

the

2711

Petroleum  gases  and  other
gaseous hydrocarbons

2712

2713

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

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

used 

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

Operations  of  refining  and/or
one 
specific
process(es)10

or  more 

or

used 

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

Operations  of  refining  and/or
one 
specific
process(es)11

or  more 

or

used 

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

Operations  of  refining  and/or
one 
specific
process(es)12

or  more 

or

Other  operations  in  which  all
are
the  materials 

used 

10

11

12

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

27

                                                
(1)

(2)

(3)

or

(4)

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

2714

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

asphaltites 

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

or  more 

or

used 

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

Operations  of  refining  and/or
one 
specific
process(es)14

or  more 

or

used 

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

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

2715

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

ex Chapter 28

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

of 

13

14

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

28

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

                                                
(1)

(2)

(3)

or

(4)

ex 2805

"Mischmetall"

ex 2811

Sulphur trioxide

ex 2833

Aluminium sulphate

ex 2840

Sodium perborate

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

Manufacture 
dioxide

from 

sulphur

in  which 

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

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

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

2842

peroxoacids 

Other  salts  of  inorganic  acids
(including
or 
aluminosilicates  whether  or
not chemically defined), other
than azides :

Aluminosilicates 

- 
chemically defined

not

- Other

in  which 

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

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
2842.  The  materials  of  this
description  may  also  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product

ex Chapter 2915

Organic chemicals; except for: Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
materials  classified  within  the
same  heading  may  be  used
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product

15

See Note 2 Appendix II(a) and Joint Declaration V, for heading ex 2914.

29

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

                                                
(1)

(2)

(3)

or

(4)

ex 2901

Acyclic  hydrocarbons  for  use
as power or heating fuels

Operations  of  refining  and/or
one 
specific
process(es)16

or  more 

or

used 

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

ex 2902

azulenes), 

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

Operations  of  refining  and/or
one 
specific
process(es)17

or  more 

or

used 

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

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
metal
However, 
2905. 
alcoholates  of  this  heading
may  be  used,  provided  their
value does not exceed 20% of
the
the  ex-works  price  of 
product

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

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

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

ex 2905

Metal  alcoholates  of  alcohols
of this heading and of ethanol

291518

acids 

anhydrides, 

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

16

17

18

For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.
For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.
See Note 3 Appendix II(a) and Joint Declaration V, for heading ex 2915.

30

                                                
(1)

(2)

(3)

or

(4)

ex 2932

-  Internal  ethers  and 
halogenated, 
nitrated 
derivatives

their
sulphonated,
nitrosated

or 

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

or 

2933

Heterocyclic  compounds  with
nitrogen hetero-atom(s) only

2934

2939

Nucleic  acids  and  their  salts,
whether  or  not  chemically
defined;  other  heterocyclic
compounds

Vegetable alkaloids, natural or
reproduced  by  synthesis,  and
their  salts,  ethers,  esters  and
other derivatives :

Manufacture  from  materials
of  any  heading.  However,  the
value  of  all  the  materials  of
heading  2909  used  may  not
exceed 20% of the  ex  –works
price of the product

Manufacture  from  materials
of any heading

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

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

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

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.

- Concentrates of poppy straw
containing  not  less  than  50 %
by weight of alkaloids

in  which 

Manufacture 
the
value of all the materials 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  40%  of  the  ex–
works price of the product.

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
2939.  The  materials  of  this
description  may  also  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product

ex Chapter 30

Pharmaceutical 
except for:

products;

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
of
waste 
heading 
3006.  However,
materials  classified  within  the
or  waste
same 

pharmaceuticals 

heading 

31

(1)

(2)

(3)

or

(4)

pharmaceuticals  of  heading
3006  may  be  used  provided
their  value,  taken  together,
does  not  exceed  20%  of  the
ex-works price of the product

3002

Human  blood;  animal  blood
therapeutic,
for 
prepared 
prophylactic  or  diagnostic
uses; antisera and  other  blood
modified
fractions 
and 
products,
immunological 
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  constituents  which
have  been  mixed  together  for
therapeutic  or  prophylactic
uses  or  unmixed  products  for
these uses, put up in measured
doses or in forms  or  packings
for retail sale

- Other:

-- human blood

--  animal  blood  prepared  for
therapeutic  or  prophylactic
uses

except 

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
3002, 
for  waste
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste
pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

except 

Manufacture  from  materials
including
of  any  heading, 
other  materials  of  heading
3002, 
for  waste
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste
pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
3002, 
for  waste
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste

except 

32

(1)

(2)

(3)

or

(4)

--  blood  fractions  other  than
antisera,  haemoglobin,  blood
globulins and serum globulins

haemoglobin, 

-- 
blood
globulins and serum globulins

-- Other

pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

except 

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
3002, 
for  waste
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste
pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

except 

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
for  waste
3002, 
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste
pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

except 

Manufacture  from  materials
including
of  any  heading, 
other  materials  of  heading
3002, 
for  waste
pharmaceuticals  of  heading
3006.  However,  materials  of
this  description  or  waste
pharmaceuticals  of  heading
3006  may  also  be  used,
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product

3003 and 3004

(excluding
Medicaments 
goods  of  heading  3002,  3005
or 3006):

-  Obtained  from  amikacin  of
heading 2941

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

33

(1)

(2)

(3)

or

(4)

pharmaceuticals 

that of the product, except for
waste 
of
heading 
3006.  However,
materials  of  heading  3003  or
3004 
waste
or 
pharmaceuticals  of  heading
3006  may  be  used  provided
their  value,  taken  together,
does not exceed 20% of the ex
works price of the product

- Other

Manufacture in which:

-  all  the  materials  used  are
classified  within  a  heading
other than that of the product,
except 
waste
for 
pharmaceuticals  of  heading
3006.  However,  materials  of
heading  3003  or  3004  or
waste 
of
heading  3006  may  be  used
provided  their  value,  taken
together, does not exceed 20%
of  the  ex-works  price  of  the
product;

pharmaceuticals 

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

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  50%  of  the
ex–works price of the product.

of 

origin 

The 
the
pharmaceutical  product  in  its
original classification before it
be
became  waste 
retained

shall 

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

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

34

ex 3006

used 

human 

- Gel preparations designed to
be 
or
in 
veterinary  medicine  as  a
lubricant for parts of the body
for  surgical  operations  or
physical  examinations  or  as  a
coupling  agent  between  the
body and medical instruments

- Waste pharmaceuticals

ex Chapter 31

Fertilizers, except for:

(1)

(2)

(3)

or

(4)

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

Manufacture in which 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 3105

ex Chapter 32

Mineral or chemical fertilizers
containing two or three of the
fertilizing  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 
sulphate

potassium

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

price of the product

Manufacture in which:

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

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

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

ex 3201

Tannins and their salts, ethers,
esters and other derivatives

3203

Coloring  matter  of  vegetable
or  animal  origin  (including
dyeing  extracts  but  excluding
animal  black),  whether  or  not
chemically 
defined;
preparations  as  specified  in
Note  3  to  this  Chapter  based
on 
of
colouring  matter 
vegetable or animal origin:

- Pigments of vegetable origin
for colouring egg and chicken
with  a  basis  of  flower  and
chili oleoresins

Manufacture 
extracts of vegetable origin

from 

tanning

Manufacture from oleoresins

- Other

Manufacture  in  which  all  the
materials  used  are  classified

Manufacture in which the value
of  all  the  materials  used  does

35

(1)

(2)

(3)

or

(4)

not  exceed  50%  of  the  ex–
works price of the product

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

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

product. 

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

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

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

of 
in 

Manufacture  from  materials
including
of  any  heading, 
materials 
different
a 
“group”19 
this  heading.
However,  materials  classified
within the same group may be
used provided their value does
not  exceed  20%  of  the  ex-
works price of the product

3204 to 3206

Synthetic  organic  colouring
lakes;
matter, 
colour 
preparations 
other
coloring matter

and 

ex Chapter 33

Essential  oils  and  resinoids;
perfumery,  cosmetic  or  toilet
preparations, except for:

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; 
by-
products  of  the  deterpenation
of  essential  oils;  aqueous
distillates 
aqueous
and 
solutions of essential oils

terpenic 

ex Chapter 34

Soap,  organic  surface-active
agents,  washing  preparations,
artificial  waxes, 
prepared
waxes,  polishing  or  scouring
preparations, 
and
candles 
similar 
articles,  modeling
pastes,  “dental  waxes”  and
dental  preparations  with  a
basis of plaster, except for:

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

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

ex 3401

Organic 
surface  –  active
products  and  preparations  for

Manufacture  from  materials
of  any  heading,  except  those

Manufacture in which the value
of  all  the  materials  used  does

19 A "group" is regarded as any part of the heading separated from the rest by a semi-colon.

36

                                                
(1)

(2)

(3)

or

(4)

washing  the  skin,  in  the  form
of  liquid  or  cream  and  put  up
for  retail  sale,  whether  or  not
containing soap

ex 3403

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

provided 

3404

Artificial  waxes  and  prepared
waxes:

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

- Other

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

3402. 

heading 

of 
The
materials  of  heading  3402
may  be  used  provided  their
value does not exceed 20% of
the  ex-work  price  of 
the
product.

Operations  of  refining  and/or
one 
specific
process(es)20

or  more 

or

used 

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

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

Manufacture  from  materials
of any heading, except:

- hydrogenated oils having the
character of waxes of heading
1516;

-  fatty  acids  not  chemically
defined  or 
fatty
alcohols  having  the  character
of waxes of heading 3823;

industrial 

- materials of heading 3404

However, these materials may

20

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

37

                                                
(1)

(2)

(3)

or

(4)

ex Chapter 35

Albuminoidal 
modified 
starches; 
enzymes; except for:

substances;
glues;

3505

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

- Starch ethers and esters

- Other

be  used  provided  their  value
does  not  exceed  20%  of  the
ex-works price of the product

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

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

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
3505

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

Manufacture  from  materials
of  any  heading,  except  those
of heading 1108

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

Prepared 
elsewhere 
included

enzymes 
specified 

not
or

in  which 

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

ex 3507

Chapter 36

Explosives; 
pyrotechnic
products;  pyrophoric  alloys;
certain 
combustible
preparations

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

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

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

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

38

ex Chapter 37

Photographic 
cinematographic 
except for:

or
goods;

(1)

(2)

(3)

or

(4)

price of the product

3701

3702

3704

the 

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

-  Instant  print  film  for  color
photography in packs

- Other

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

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

3701 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
3702.
heading 
or 
However,  materials 
from
heading  3702  may  be  used
provided  their  value  does  not
exceed  30%  of  the  ex–works
price of the product

3701 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
3702.
or 
heading 
However,  materials 
from
heading  3701  and  3702  may
be  used  provided  their  value
taken 
together,  does  not
exceed  20%  of  the  ex-works
price of the product

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
heading 3701 or 3702

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

plates, 
paperboard 

film
Photographic 
paper, 
and
textiles,  exposed  but  not
developed

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
headings 3701 to 3704

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

ex Chapter 38

Miscellaneous 
products; except for:

chemical

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

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

ex 3801

-  Colloidal 
in
suspension  in  oil  and  semi-

graphite 

Manufacture 
the
value of all the materials used

in  which 

39

(1)

(2)

(3)

or

(4)

colloidal 
carbonaceous 
electrodes

graphite;
for

pastes 

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

in  which 

Manufacture 
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

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

ex 3805

Spirits  of  sulphate  turpentine,
purified

ex 3806

Ester gums

Purification  by  distillation  or
refining  of  raw  spirits  of
sulphate turpentine

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

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

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

3808

3809

3810

in  which 

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

in  which 

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

and 

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

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

dressings 

preparations 

Pickling 
for
metal  surfaces;  fluxes  and
other  auxiliary  preparations

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  50%  of  the

40

(1)

(2)

(3)

or

(4)

3811

3812

3813

3814

3818

ex-works price of the product

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

inhibitors, 

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

additives 

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

in  which 

the
Manufacture 
value  of  all  the  materials  of
heading  3811  used  does  not
exceed  50%  of  the  ex-works
price of the product

in  which 

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

in  which 

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

- Other

Prepared  rubber  accelerators;
for
compound  plasticizers 
not
plastics, 
rubber 
or 
elsewhere 
or
specified 
anti-oxidizing
included; 
other
and 
preparations 
for
stabilizers 
compound 
rubber or plastics

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

in  which 

Manufacture 
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 
included;
or 
prepared  paint  or  vanish
removers

in  which 

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

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

in  which 

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

41

3819

3820

3822

3823

3824

(1)

(2)

(3)

or

(4)

doped for use in electronics

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

Anti-freezing preparations and
prepared de-icing fluids

or 

on 

a 
diagnostic 

laboratory
Diagnostic 
backing,
reagents 
prepared 
or
laboratory  reagents,  whether
or not on a backing, other than
those  of  heading  3002  or
3006; 
reference
materials

certified 

in  which 

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

in  which 

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

in  which 

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

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

industrial 

-  Industrial  monocarboxylic
fatty  acids,  acid  oils  from
refining

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

- Industrial fatty alcohols

Manufacture  from  materials
of any heading including other
materials of heading 3823

chemical 

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

or 
(including 

products), 

specified 

-  The 
heading:

following  of 

this

binders 

Prepared 
for
foundry  moulds  or  cores
based  on  natural  resinous

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

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

42

(1)

(2)

(3)

or

(4)

products

exceed  20%  of  the  ex-works
price of the product

Naphthenic  acids, 
their
water  insoluble  salts  and
their esters

Sorbitol  other  than  that  of
heading 2905

of 

sulphonates,
Petroleum 
petroleum
excluding 
sulphonates 
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

in  which 

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

ex 3825

Residual  products  of 
the
chemical  or  allied  industries,
not  elsewhere  specified  or

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  50%  of  the

43

(1)

(2)

(3)

or

(4)

included;  municipal  waste;
sewage  sludge;  other  wastes
specified  in  Note  6  to  this
Chapter, except clinical waste

ex-works price of the product

3901

Polymers  of  ethylene, 
primary forms:

in

Addition 

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

- Other

3902 to 3906

Polymers  of  propylene  or
other  olefins;  Polymers  of
styrene;  Polymers  of  vinyl
chloride 
other
halogenated olefins;  Polymers
of vinyl acetate or other vinyl
esters;  Acrylic  polymers;  all
in primary forms

or 

of 

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

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

- the value of any materials of
Chapter  39  used  does  not
exceed  20%  of  the  ex-works
price of the product21

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
39. 
Chapter 
However,
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product22

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
39. 
Chapter 
However,
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product23

3907

Polyacetals,  other  polyethers
and epoxide resins, in primary
forms,  polycarbonates,  alkyd
resins,  polyallyl  esters  and
other  polyesters,  in  primary
forms

21

22

23

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.
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.
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.

44

                                                
(1)

(2)

(3)

or

(4)

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

from
and

- Polyester

- Other

3908 to 3911

3912

resins 

Polyamides;  Amino-resins,
phenolic 
and
Silicones;
polyurethanes; 
Petroleum 
resins,
resins,
coumumarone-inede 
polyterpenes,  polysulphides,
polysulphones 
other
products; all in primary forms

and 

Cellulose  and 
derivatives,  not 
specified  or 
primary forms

its  chemical
elsewhere
in

included, 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
materials  classified  within  the
same  heading  may  be  used
provided  their  value  does  not
exceed  50%  of  the  ex-works
price of the product24

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
Chapter 
However,
39. 
materials  of  Chapter  39  may
be  used,  provided  their  value
does  not  exceed  20%  of  the
ex-works  price  of  the  product
and/or  manufacture 
from
polycarbonate  of  tetrabromo-
(bisphenol A)

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
39. 
Chapter 
However,
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product25

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
Chapter 
However,
39. 
classified  within
materials 
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product26

of 

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

Manufacture in which the value
of  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

24

25

26

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.
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.
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.

45

                                                
(1)

(2)

(3)

or

(4)

3913 to 3914

polymers 

Natural 
and
modified natural polymers not
specified 
elsewhere 
or
Ion-exchangers
included; 
based 
of
polymers 
headings  3901  to  3913,  in
primary forms

on 

3915

Waste,  parings  and  scrap,  of
plastic

3916 to 3921

and
Semi-manufactures 
articles  of  plastics;  except  for
headings ex 3916, ex 3917, ex
3920  and  ex  3921,  for  which
the rules are set out below:

products, 

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

- Other:

-- 
Addition
homopolymerization  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  25%  of  the  ex-
works price of the product

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
However,
39. 
Chapter 
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product27

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
39. 
Chapter 
However,
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product28

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  all  the
materials  used  are  classified
within  a  Chapter  other  than
However,
39. 
Chapter 
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  50%  of  the  ex-works
price of the product29

Manufacture in which:

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

- the value of any materials of
Chapter  39  used  does  not
exceed  20%  of  the  ex-works
price of the product30

27

28

29

30

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.
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.
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.
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.

46

                                                
(1)

(2)

(3)

or

(4)

-- Other

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  Chapter  other  than
However,
39. 
Chapter 
materials 
classified  within
Chapter  39  may  be  used,
provided  their  value  does  not
exceed  20%  of  the  ex-works
price of the product31

ex  3916 
ex 3917

and

Profile shapes and tubes

Manufacture in which:

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

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

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

of 

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

ex 3920

- Ionomer sheet or film

-  Sheets 
cellulose, 
polyethylene

of 
polyamides 

regenerated
or

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

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

ex 3921

Foils of plastic, metallized

from 

highly
Manufacture 
foils
transparent  polyester 
with  a  thickness  of  less  than
23 micron32

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

in  which 

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

ex Chapter 40

Rubber  and  articles  thereof; Manufacture  in  which  all  the
materials  used  are  classified

31

32

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.
he following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-
16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.

47

                                                
(1)

(2)

(3)

or

(4)

except for:

within  a  heading  other  than
that of the product

ex 4001

Laminated  slabs  of  crepe
rubber for shoes

Lamination  of 
natural rubber

sheets  of

ex 4002

Latex

in  which 

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

4005

4012

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

in 

in  which 

Manufacture 
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
rubber;  solid  or
tyres  of 
cushion  tyres,  tyre  treads  and
tyre flaps, of rubber:

-  Retreaded  pneumatic,  solid
or cushion tyres, of rubber

Retreading of used tyres

- Other

Manufacture  from  materials
of  any  heading,  except  those
of heading 4011 or 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw  skins  of  sheep  or  lambs,
without wool on

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

410433 to 4106

Tanned  or  crust  hides  and
skins, without hair or wool on,
whether  or  not  split,  but  not
further prepared

Retanning of tanned leather or
of hides and skins which have
tanning
undergone 
(including 
pre-tanning)
process  which  is  reversible  of
headings 4101, 4102 or 4103

a 

or

Manufacture  in  which  all  the

33

See Note 4 Appendix II(a) and Joint Declaration VI.

48

                                                
(1)

(2)

(3)

or

(4)

materials  used  are  classified
within  a  heading  other  than
that  of  the  product  except  for
hides  and  skins  which  have
tanning
undergone 
(including 
pre-tanning)
process  which  is  reversible  of
headings 4101, 4102 or 4103

a 

Manufacture  in  which  all  the
retanned  leather  used  must
already be originating

or

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product,  except  of
hides  and  skins  of  headings
4104 to 4113

Manufacture  from  leather  of
headings  4104  to  4107,  4112
or  4113  provided  its  value
does  not  exceed  50%  of  the
ex-works price of the product

410734, 
and 4113

4112

Leather  further  prepared  after
tanning  or  crusting,  including
leather,
parchment-dressed 
without  wool  or  hair  on,
whether  or  not  split,  other
than leather of heading 4114

4114

Patent 
leather  and  patent
laminated  leather;  metallised
leather

Chapter 42

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

and 

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

ex Chapter 43

Furskins  and  artificial  fur;
manufactures  thereof;  except
for:

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

ex 4302

Tanned  or  dressed  furskins,
assembled:

-  Plates,  crosses  and  similar
forms

- Other

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

cutting 

from 

Manufacture 
non-
assembled,  tanned  or  dressed
furskins

34

See Note 4 Appendix II(a) and Joint Declaration VI.

49

                                                
(1)

(2)

(3)

or

(4)

4303

Articles  of  apparel,  clothing
accessories  and  other  articles
of furskin

from 

Manufacture 
non-
assembled  tanned  or  dressed
furskins of heading 4302

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

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

Planing, 
jointing

sanding  or  end-

Splicing,  planing,  sanding  or
end-jointing

ex Chapter 44

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

ex 4403

Wood roughly squared

ex 4407

ex 4408

ex 4409

or 

sawn 

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

for 

Sheets 
veneering
(including  those  obtained  by
slicing  laminated  wood)  and
sheets  for  plywood  or  for
other similar laminated  wood,
of a thickness not exceeding 6
mm,  spliced,  and  other  wood
lengthwise,  sliced  or
sawn 
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:

- Sanded or end-jointed

Sanding or end-jointing

- Beadings and mouldings

Beading or moulding

4410 

ex 
ex 4413

to

Beadings 
and  mouldings,
including  moulded  skirting
and other moulded boards

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

from 

riven
Manufacture 
staves,  not  further  worked
two
than 

sawn  on 

the 

50

(1)

(2)

(3)

or

(4)

ex 4418

Builders' 
carpentry of wood

joinery 

and

principal surfaces

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

- Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or
pins for footwear

ex Chapter 45

Cork  and  articles  of  cork;
except for:

4503

Articles of natural cork

Manufacture  from  wood  of
any  heading,  except  drawn
wood of heading 4409

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

Manufacture  from  cork  of
heading 4501

Chapter 46

Chapter 47

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

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

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

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

ex Chapter 48

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

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

from 

Manufacture 
paper-
making  materials  of  Chapter
47

4810

Paper  and  paperboard,  coated
on  one  or  both  sides  with
kaolin  (China  clay)  or  other
inorganic  substances,  with  or
without a  binder,  and  with  no
other  coating,  whether  or  not
surface-colored, 
surface-
decorated  or  printed,  in  rolls
(including
or 
square) sheets, of any size

rectangular 

ex 4811

Paper  and  paperboard,  ruled,
lined or squared only

from 

paper-
Manufacture 
making  materials  of  Chapter
47

51

(1)

(2)

(3)

or

(4)

4816

4817

Carbon paper, self-copy paper
and  other  copying  or  transfer
papers  (other  than  those  of
4809),  duplicator
heading 
stencils  and  offset  plates,  of
paper,  whether  or  not  put  up
in boxes

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

compendiums, 
or 

ex 4818

Toilet paper

ex 4819

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

paper, 

ex 4820

Letter pads

from 

Manufacture 
paper-
making  materials  of  Chapter
47

Manufacturing in which:

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

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

from 

Manufacture 
paper-
making  materials  of  Chapter
47

Manufacture in which:

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

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

in  which 

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

ex 4823

paper, 

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

from 

Manufacture 
paper-
making  materials  of  Chapter
47

ex Chapter 49

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

printing 

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

4909

Printed 
postcards; 

or 

illustrated
cards

printed 

Manufacture  from  materials
not  classified  within  heading

52

(1)

(2)

(3)

or

(4)

4909 or 4911

bearing  personal  greetings,
messages  or  announcements,
whether  or  not 
illustrated,
with  or  without  envelopes  or
trimmings

4910

Calendars 
printed, 
blocks:

of 

kind,
any 
including  calendar

- Calendars of the "perpetual"
replaceable
type  or  with 
blocks  mounted  on  bases
other 
or
paperboard

paper 

than 

- Other

ex Chapter 50

Silk; except for:

ex 5003

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

Manufacture in which:

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

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

Manufacture  from  materials
not classified in heading 4909
or 4911

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

Carding  or  combing  of  silk
waste

53

(1)

(2)

(3)

or

(4)

5004 to ex 5006

Silk  yarn  and  yarn  spun  from
silk waste

Manufacture from35:

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

-  other  natural  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile
pulp, or

- paper-making materials

5007

Woven  fabrics  of  silk  or  of
silk waste:

- Incorporating rubber thread

Manufacture 
yarn36

from 

single

- Other

Manufacture from37:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile
pulp, or

- paper

or

Printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink

heat 

35

36

37

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

54

                                                
(1)

(2)

(3)

or

(4)

processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

ex Chapter 51

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

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

5106 to 5110

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

Manufacture from38:

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

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

- chemical  materials or textile
pulp, or

- paper-making materials

5111 to 5113

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

- Incorporating rubber thread

Manufacture 
yarn39

from 

single

- Other

Manufacture from40:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
for
otherwise 
spinning,

prepared 

combed 

or 

38

39

40

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

55

                                                
(1)

(2)

(3)

or

(4)

- chemical  materials or textile
pulp, or

- paper

or

heat 

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

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

ex Chapter 52

Cotton; except for:

5204 to 5207

Yarn and thread of cotton

Manufacture from41:

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

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

- chemical  materials or textile
pulp, or

- paper-making materials

5208 to 5212

Woven fabrics of cotton:

- Incorporating rubber thread

Manufacture 
yarn42

from 

single

41

42

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

56

                                                
(1)

(2)

(3)

or

(4)

- Other

Manufacture from43:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile
pulp, or

- paper

or

heat 

44Printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

ex Chapter 53

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

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

5306 to 5308

Yarn of other vegetable textile
fibres; paper yarn

Manufacture from45:

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

-  natural  fibres  not  carded  or
combed or otherwise prepared

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

43
44 The printing rule shall apply only to exports from the EC to Mexico for an aggregate annual quota of 2,000,000 m2. This quota will be

45

allocated by Mexico through auction. See also Joint Declarations VII and X.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

57

                                                
(1)

(2)

(3)

or

(4)

for spinning,

- chemical  materials or textile
pulp, or

- paper-making materials

5309 to 5311

fabrics 

Woven 
vegetable 
woven fabrics of paper yarn:

other
fibres;

textile 

of 

- Incorporating rubber thread

Manufacture 
yarn46

from 

single

- Other

Manufacture from47:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile
pulp, or

- paper

or

heat 

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

46

47

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

58

                                                
(1)

(2)

(3)

or

(4)

5401 to 5406

Yarn,  monofilament 
and
thread of man-made filaments

Manufacture from48:

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

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

- chemical  materials or textile
pulp, or

- paper-making materials

5407 and 5408

Woven  fabrics  of  man-made
filament yarn:

- Incorporating rubber thread

Manufacture 
yarn49

from 

single

- Other

Manufacture from50:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile
pulp, or

- paper

or

51Printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
scouring, 
bleaching,
setting,
mercerizing, 
raising,  calendering,  shrink

heat 

48

49

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

50
51 The printing rule shall apply only to exports from the EC to Mexico for an aggregate annual quota of 3,500,000 m2. This quota will be

allocated by Mexico through auction. See also Joint Declarations VII and X

59

                                                
(1)

(2)

(3)

or

(4)

processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

Manufacture  from  chemical
materials or textile pulp

5501 to 5507

Man-made staple fibres

5508 to 5511

Yarn  and  sewing  thread  of
man-made staple fibres

Manufacture from52:

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

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

- chemical  materials or textile
pulp, or

- paper-making materials

5512 to 5516

Woven  fabrics  of  man-made
staple fibres:

- Incorporating rubber thread

Manufacture 
yarn53

from 

single

- Other

Manufacture from54:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

prepared 

combed 

or 

- chemical  materials or textile

52

53

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

54
55 The printing rule shall apply only to exports from the EC to Mexico for an aggregate annual quota of 2,000,000 m2. This quota will be

allocated by Mexico through auction. See also Joint Declarations VII and X.

60

                                                
(1)

(2)

(3)

or

(4)

pulp, or

- paper

or

heat 

55Printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

Manufacture from56:

- coir yarn,

- natural fibres,

- chemical  materials or textile
pulp, or

- paper-making materials

ex Chapter 56

and 

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

5602

whether 

Felt, 
not
impregnated,  coated,  covered
or laminated:

or 

- Needleloom felt

Manufacture from57:

- natural fibres,

-  nylon  staples 
heading 5501 or 5503,

fibres  of

- chemical  materials or textile
pulp

56

57

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

61

                                                
(1)

(2)

(3)

or

(4)

However:

-  polypropylene  filament  of
heading 5402,

-  polypropylene 
heading 5503 or 5506 or

fibres  of

-  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  their  value  does  not
exceed  40%  of  the  ex-works
price of the product

- Other

Manufacture from58:

- natural fibres,

-  nylon  staples 
heading 5501 or 5503

fibres  of

-  man-made 
made from casein, or

staple 

fibres

- chemical  materials or textile
pulp

5604

Rubber 
thread  and  cord,
textile  covered;  textile  yarn,
like  of
and  strip  and 
heading 
5405,
5404 
impregnated,  coated,  covered
or  sheathed  with  rubber  or
plastics:

the 
or 

-  Rubber  thread  and  cord,
textile covered

from 

Manufacture 
thread  or  cord,  not 
covered

rubber
textile

- Other

Manufacture from59:

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

58

59

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

62

                                                
(1)

(2)

(3)

or

(4)

5605

5606

Metallized  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

Gimped  yarn,  and  strip  and
the  like  of  heading  5404  or
5405  ,  gimped  (other  than
those  of  heading  5605  and
gimped 
yarn);
horsehair 
chenille  yarn  (including  flock
chenille yarn); loop wale-yarn

- chemical  materials or textile
pulp, or

- paper-making materials

Manufacture from60:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

combed 
processed 

or 

- chemical  materials or textile
pulp, or

- paper-making materials

Manufacture from61:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning,

combed 
processed 

or 

- chemical  materials or textile
pulp, or

- paper-making materials

Chapter 57

Carpets and other textile floor
coverings:

- Of needleloom felt:

Manufacture from62:

- natural fibres,

-  nylon 
heading 5402,

filament  yarn  of

-  nylon 

staple 

fibres  of

60

61

62

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

63

                                                
(1)

(2)

(3)

or

(4)

heading 5501 or 5503, or

- chemical  materials or textile
pulp

However:

-  polypropylene  filament  of
heading 5402,

-  polypropylene 
heading 5503 or 5506 or

fibres  of

-  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  their  value  does  not
exceed  40%  of  the  ex-works
price of the product

Jute  fabric  may  be  used  as  a
backing 
of
for 
needleloom felt

carpets 

- Other felt

Manufacture from63:

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

-  nylon 
heading 5402,

filament  yarn  of

-  nylon 
heading 5501 or 5503, or

staple 

fibres  of

- chemical  materials or textile
pulp

However:

-  polypropylene  filament  of
heading 5402,

-  polypropylene 

fibres  of

63

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

64

                                                
(1)

(2)

(3)

or

(4)

heading 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  their  value  does  not
exceed  40%  of  the  ex-works
price of the product

- Other:

-- of polyester or acrylic fibres Manufacture from64:

- coir or jute yarn,

- natural fibres,

-  nylon 
heading 5402,

filament  yarn  of

-nylon staple fibres of heading
5501 or 5503, or

- chemical  materials or textile
pulp

However:

-  polypropylene  filament  of
heading 5402,

-  polypropylene 
heading 5503 or 5506, or

fibres  of

-  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  their  value  does  not
exceed  40%  of  the  ex-works
price of the product.

Jute  fabric  may  be  used  as  a
backing 
of
carpets 
for 
polyester or acrylic fibres

64

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

65

                                                
(1)

(2)

(3)

or

(4)

-- Other

Manufacture from65:

- coir or jute yarn,

- 
synthetic 
filament yarn,

or 

artificial

- natural fibres, or

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning

combed 
processed 

or 

Jute  fabric  may  be  used  as  a
backing for other carpets

5801

and
fabrics 
pile 
Woven 
chenille  fabrics,  other 
than
fabrics  of  heading  5802  or
5806

-  Combined  with 
thread

rubber

Manufacture 
yarn66

from 

single

- Other

Manufacture from67:

- natural fibres, or

- chemical  materials or textile
pulp

or

heat 

68Printing  accompanied  by  at
two  preparatory  or
least 
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price

or 

and 

yarn 

For  cotton  fabrics  classified  in
this heading: Manufacture from
cotton 
printing
accompanied  by  at  least  two
finishing
preparatory 
operations  (such  as  scouring,
bleaching,  mercerizing,  heat
setting, 
raising,  calendering,
shrink  resistance  processing,
permanent 
finishing,
decatizing, 
impregnating,
mending and burling)

65

66

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

66

                                                
(1)

(2)

(3)

or

(4)

of the product

5802 to 5804

terry 

Terry  towelling  and  similar
fabrics,  other
woven 
than narrow fabrics of heading
5806;  tufted  textile  fabrics,
other than products of heading
than
5703;  gauze,  other 
narrow 
fabrics  of  heading
5806;  tulles  and  other  net
fabrics,  not  including  woven,
knitted  or  crocheted  fabrics;
lace in the piece, in strips or in
motifs,  except  of  headings
6002 to 6006:

-  Combined  with 
thread

rubber

Manufacture 
yarn69

from 

single

- Other

Manufacture from70:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp

or

heat 

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

67

68

69

70

For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For headings 5801, 5806 and 5811, the printing rule applies only to exports from the EC to Mexico for an aggregate annual quota of
500,000 m2. This quota will be allocated by Mexico through auction. See also Joint Declarations VII and X.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

67

                                                                                                                                                        
(1)

(2)

(3)

or

(4)

5805

5806

5807 to 5809

gobelins, 

Hand-woven  tapestries  of  the
types 
flanders,
aubusson,  beauvais  and  the
needle-worked
like, 
tapestries  (for  example,  petit
point, cross stitch), whether or
not made up

and 

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

Narrow-woven  fabrics,  other
than  goods  of  heading  5807;
narrow  fabrics  consisting  of
warp  without  weft  assembled
by  means  of  an  adhesive
(bolducs)

-  Combined  with 
thread

rubber

Manufacture 
yarn71

from 

single

- Other

Manufacture from72:

- natural fibres, or

- chemical  materials or textile
pulp

or

heat 

73Printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

or 

and 

yarn 

For  cotton  fabrics  classified  in
this heading: Manufacture from
cotton 
printing
accompanied  by  at  least  two
preparatory 
finishing
operations  (such  as  scouring,
bleaching,  mercerizing,  heat
setting, 
raising,  calendering,
shrink  resistance  processing,
finishing,
permanent 
decatizing, 
impregnating,
mending and burling)

Labels,  badges  and  similar
articles of textile  materials,  in
the  piece,  in  strips  or  cut  to
shape 
not
embroidered;  Braids  in  the
piece;  ornamental  trimmings
piece,  without
in 

size, 

the 

or 

71

72

73

For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For headings 5801, 5806 and 5811, the printing rule applies only to exports from the EC to Mexico for an aggregate annual quota of
500,000 m2. This quota will be allocated by Mexico through auction. See also Joint Declarations VII and X.

68

                                                
(1)

(2)

(3)

or

(4)

embroidery, other than knitted
or crocheted; tassels, pompons
and  similar  articles;  Woven
fabrics  of  metal  thread  and
woven  fabrics  of  metallized
yarn  of  heading  5605,  of  a
kind  used 
in  apparel,  as
furnishing fabrics or of similar
elsewhere
not 
purposes, 
specified or included:

-  Combined  with 
thread

rubber

Manufacture 
yarn74

from 

single

- Other

Manufacture from75:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp,

or

heat 

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

5810

Embroidery  in  the  piece,  in
strips or in motifs

Manufacture in which:

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

- the value of all the materials

74

75

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

69

                                                
5811

5901

(1)

(2)

(3)

or

(4)

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

layers 

Quilted textile products in the
piece,  composed  of  one  or
more 
textile
assembled  with
materials 
or
stitching 
padding 
otherwise, 
than
other 
embroidery of heading 5810:

by 

of 

or 

and 

yarn 

For  cotton  fabrics  classified  in
this heading: Manufacture from
cotton 
printing
accompanied  by  at  least  two
finishing
preparatory 
operations  (such  as  scouring,
bleaching,  mercerizing,  heat
setting, 
raising,  calendering,
shrink  resistance  processing,
permanent 
finishing,
decatizing, 
impregnating,
mending and burling)

-  Combined  with 
thread

rubber

Manufacture 
yarn76

from 

single

- Other

Manufacture from77:

- natural fibres, or

- chemical  materials or textile
pulp

or

heat 

78Printing  accompanied  by  at
two  preparatory  or
least 
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

Manufacture from yarn

or 

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

tracing 

like; 

76

77

78

For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For headings 5801, 5806 and 5811, the printing rule applies only to exports from the EC to Mexico for an aggregate annual quota of
500,000 m2. This quota will be allocated by Mexico through auction. See also Joint Declarations VII and X.

70

                                                
(1)

(2)

(3)

or

(4)

5902

5903

5904

Manufacture  from  chemical
materials or textile pulp

Manufacture from yarn

or

heat 

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

Manufacture from yarn79

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

polyesters 

Textile  fabrics  impregnated,
coated,  covered  or  laminated
with plastics, other than  those
of heading 5902

shape; 

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

5905

Textile wall coverings:

Impregnated, 

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

Manufacture from yarn

- Other

Manufacture from80:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

79

80

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

71

                                                
(1)

(2)

(3)

or

(4)

- chemical  materials or textile
pulp,

or

heat 

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

5906

textile 

Rubberized 
fabrics,
other  than  those  of  heading
5902:

- Knitted or crocheted fabrics Manufacture from81:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
for
otherwise 
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp

Manufacture  from  chemical
materials

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

filament 

- Other

Manufacture from yarn

5907

fabrics 

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

coated 

Manufacture from yarn

or

Printing  accompanied  by  at
two  preparatory  or
least 

81

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

72

                                                
(1)

(2)

(3)

or

(4)

heat 

finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
fabric  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

5908

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

-  Incandescent  gas  mantles,
impregnated

- Other

5909 to 5911

Textile  articles  of  a  kind
suitable for industrial use:

Manufacture 
knitted gas mantle fabric

from 

tubular

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

- Polishing discs or rings other
than of felt of heading 5911

Manufacture  from  yarn  or
waste 
rags  of
fabrics  or 
heading 6310

used 
or 

-  Woven  fabrics,  of  a  kind
in
commonly 
papermaking 
other
technical  uses,  felted  or  not,
whether or not impregnated or
coated, tubular or endless with
single or multiple warp and/or
flat  woven  with
weft,  or 
multiple  warp  and/or  weft  of
heading 5911

Manufacture from82:

- coir yarn,

- the following materials:

yarn 
- 
polytetrafluoroethylene,83

of

yarn,  multiple, 

of
- 
polyamide, 
coated
impregnated  or  covered

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

82
83 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
84 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
85 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

73

                                                
(1)

(2)

(3)

or

(4)

with a phenolic resin,

of 

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

- 
monofilaments 
polytetrafluoroethylene84

of

-  yarn  of  synthetic  textile
fibres  of  poly-p-phenylene
terephthalamide,

-  glass  fibre  yarn,  coated
with  phenol 
resin  and
gimped with acrylic yarn85

copolyester
- 
monofilaments 
a
of 
polyester  and  a  resin  of
terephthalic acid and 1,4 –
cyclohexanediethanol  and
isophthalic acid,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp

- monofilaments of polyamide
of heading 5404

- Other

Manufacture from86:

- coir yarn,

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
for
otherwise 

combed 
processed 

or 

86

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

74

                                                
(1)

(2)

(3)

or

(4)

spinning, or

- chemical  materials or textile
pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from87:

- natural fibres, or

- chemical  materials or textile
pulp

Chapter 61

of 

apparel 

Articles 
and
clothing accessories knitted or
crocheted:

- Sweaters of acrylic fibres

Manufacture from88:

- silk yarn,

- wool yarn,

- cotton fibres,

-other vegetable textile yarn,

-  special  yarn  of  Chapter  56,
or

- chemical  materials or textile
pulp

Manufacture from yarn89,90,91

- 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 
form;
except  for  sweaters  of  acrylic
fibres

to 

- Other, except for sweaters of
acrylic fibres

Manufacture from92:

87

88

89

90

91

92

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

75

                                                
(1)

(2)

(3)

or

(4)

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp

Manufacture from yarn93,94

ex Chapter 62

apparel 
of 
accessories, 

and
Articles 
clothing 
not
knitted  or  crocheted;  except
for:

ex 
ex 
ex 
ex  6209 
ex 6211

6202,
6204,
6206,
and

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

for 

Manufacture from yarn96,97

or

the  value  of 

from
Manufacture 
fabric
unembroidered 
the
provided 
unembroidered 
fabric  used
does  not  exceed  40%  of  the
the
price 
ex-works 
product98,99

of 

ex  6210 
ex 6216

and

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

Manufacture from yarn101

or

Manufacture  from  uncoated
fabric  provided  the  value  of

two 

heat 

preparatory 

calendering, 

95Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
permanent 
finishing,
impregnating,
decatizing, 
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

two 

heat 

preparatory 

calendering, 

100Printing  accompanied  by  at
or
least 
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
permanent 
finishing,
decatizing, 
impregnating,
mending  and  burling)  where
the  unprinted
the  value  of 
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

93

95

94

96

See Introductory Note 6.
See Note 6 Appendix II(a).
See Note 7 Appendix II(a).
See Introductory Note 6.
See Note 6 Appendix II(a).
See Introductory Note 6.
99
See Note 6 Appendix II(a).
100 See Note 7 Appendix II(a).

97

98

76

                                                
(1)

(2)

(3)

or

(4)

the  uncoated  fabric  used  does
not  exceed  40%  of  the  ex-
works price of the product102

6213 
6214

and

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

- Embroidered

Manufacture from  unbleached
single yarn103,104

or

the  value  of 

from
Manufacture 
fabric
unembroidered 
the
provided 
unembroidered 
fabric  used
does  not  exceed  40%  of  the
the
price 
ex-works 
product105

of 

two 

heat 

preparatory 

calendering, 

106Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

- Other

Manufacture from  unbleached
single yarn107,108

or

heat 

Making  up 
followed  by
printing  accompanied  by  at
least 
two  preparatory  or
finishing  operations  (such  as
bleaching,
scouring, 
mercerizing, 
setting,
raising,  calendering,  shrink
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of  the  unprinted
goods  of  headings  6213  and
6214  used  does  not  exceed
47.5%  of  the  ex-works  price
of the product

6217

Other  made  up 
clothing
accessories;  parts  of  garments

101 See Introductory Note 6.
102 See Introductory Note 6.
103 See Introductory Note 6.
104 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
105 See Introductory Note 6.
106 See Note 7 Appendix II(a).
107 See Introductory Note 6.
108 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

77

                                                                                                                                                        
(1)

(2)

(3)

or

(4)

two 

heat 

preparatory 

calendering, 

111Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

or  of  clothing  accessories,
other  than  those  of  heading
6212:

- Embroidered

Manufacture from yarn109

or

the  value  of 

from
Manufacture 
fabric
unembroidered 
the
provided 
unembroidered 
fabric  used
does  not  exceed  40%  of  the
ex-works 
the
price 
product110

of 

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

Manufacture from yarn112

or

Manufacture  from  uncoated
fabric  provided  the  value  of
the  uncoated  fabric  used  does
not  exceed  40%  of  the  ex-
works price of the product113

-  Interlinings  for  collars  and
cuffs, cut out

Manufacture in which:

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

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

109 See Introductory Note 6.
110 See Introductory Note 6.
111 See Note 7 Appendix II(a).
112 See Introductory Note 6.
113 See Introductory Note 6.

78

                                                
(1)

(2)

(3)

or

(4)

- Other

Manufacture from yarn114

ex Chapter 63

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

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

6301 to 6304

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

- Of felt, of nonwovens

Manufacture from116:

- Other:

-- Embroidered

- natural fibres, or

- chemical  materials or textile
pulp

Manufacture from  unbleached
single yarn117,118

or

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

the  value  of 

two 

heat 

preparatory 

calendering, 

115Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

two 

heat 

preparatory 

calendering, 

119Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
permanent 
finishing,
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

114 See Introductory Note 6.
115 See Note 7 Appendix II(a).
116 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
117 See Introductory Note 6.
118 For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out

or knitted directly to shape), see Introductory Note 6.

79

                                                
(1)

(2)

(3)

or

(4)

two 

heat 

preparatory 

calendering, 

122Printing  accompanied  by  at
least 
or
finishing  operations  (such  as
bleaching,
scouring, 
setting,
mercerizing, 
shrink
raising, 
processing,
resistance 
finishing,
permanent 
decatizing, 
impregnating,
mending  and  burling)  where
the  value  of 
the  unprinted
fabric  used  does  not  exceed
47.5% of the ex-works price of
the printed fabric

-- Other

Manufacture from  unbleached
single yarn120,121

6305

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

Manufacture from123:

- natural fibres,

-  man-made  staple  fibres  not
or
carded 
otherwise 
for
spinning, or

combed 
processed 

or 

- chemical  materials or textile
pulp

6306

awnings 

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

sails 

- Of nonwovens

Manufacture from124,125:

- natural fibres, or

- chemical  materials or textile
pulp

Manufacture from  unbleached
single yarn126,127

- Other

119 See Note 8 Appendix II(a) and Joint Declaration VIII.
120 See Introductory Note 6.
121 For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out

or knitted directly to shape), see Introductory Note 6.
122 See Note 8 Appendix II(a) and Joint Declaration VIII.
123 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
124 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
125 See Introductory Note 6.
126 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
127 See Introductory Note 6.

80

                                                                                                                                                        
(1)

(2)

(3)

or

(4)

6307

6308

6310

6401

Other  made-up 
including dress patterns

articles,

Manufacture from yarn128

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

into 

rags,  scrap
Used  or  new 
twine,  cordage, 
rope  and
cables and worn out of articles
of  twine,  cordage,  rope  or
cables, of textile materials

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

sole 

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

Manufacture  in  which  all  the
materials  used  are  wholly
obtained

Manufacture  from  materials
of  any  heading  except  for
assemblies  of  uppers  affixed
to  inner  soles  or  to  other  sole
components of heading 6406

6402 to 6404129

Footwear  of  plastics,  leather
and textiles

Manufacture in which:

-  all  the  materials  used  are
classified  within  a  heading
other than that of the product,
except uppers or parts thereof,
other 
of
than 
heading 6406;

stiffeners, 

- the value of all the materials
used  does  not  exceed  60%  of
the  ex-works  price  of 
the
product

Manufacture  from  materials
of  any  heading  except  for
assemblies  of  uppers  affixed
to  inner  soles  or  to  other  sole
components of heading 6406

6405

Other footwear

6406

Parts  of  footwear  (including
not
uppers  whether 

or 

Manufacture  in  which  all  the
materials  used  are  classified

128 See Introductory Note 6.
129 See Note 9 Appendix II(a).

81

                                                
(1)

(2)

(3)

or

(4)

within  a  heading  other  than
that of the product

attached  to  soles  other  than
outer  soles);  removable  in-
soles,  heel 
and
gaiters,
articles; 
similar 
leggings  and  similar  articles,
and parts thereof

cushions 

ex Chapter 65

Headgear  and  parts  thereof,
except for:

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

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

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

Manufacture  from  yarn  or
textile fibres130

Manufacture  from  yarn  or
textile fibres131

ex Chapter 66

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

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

6601

Chapter 67

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

in  which 

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

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

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

ex Chapter 68

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

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

ex 6803

Articles  of 
agglomerated slate

slate  or  of

Manufacture 
slate

from  worked

130 See Introductory Note 6.
131 See Introductory Note 6.

82

                                                
(1)

(2)

(3)

or

(4)

ex 6812

ex 6814

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

asbestos 

Manufacture  from  materials
of any heading

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

from  worked
Manufacture 
mica  (including  agglomerated
or reconstituted mica)

Chapter 69

Ceramic products

ex Chapter 70

Glass  and  glassware;  except
for:

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

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

ex 
ex  7004 
ex 7005

7006

7007

7008

7009

7010

7003
and

Glass  with  a  non-reflecting
layer

Manufacture  from  materials
of heading 7001

Manufacture  from  materials
of heading 7001

Glass  of  heading  7003,  7004
or  7005,  bent,  edgeworked,
engraved,  drilled,  enamelled
or  otherwise  worked,  but  not
framed  or  fitted  with  other
materials

Safety  glass,  consisting  of
toughened 
or
laminated glass

(tempered) 

Manufacture  from  materials
of heading 7001

Multiple-walled 
units of glass

insulating

Manufacture  from  materials
of heading 7001

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

Manufacture  from  materials
of heading 7001

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

packing 

of 

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

or

Cutting 
provided 

83

of 

the  value  of 

glassware,
the

(1)

(2)

(3)

or

(4)

uncut  glassware  does  not
exceed  50%  of  the  ex-works
price of the product

7013

Glassware  of  a  kind  used  for
table,  kitchen,  toilet,  office,
indoor  decoration  or  similar
purposes  (other  than  that  of
heading 7010 or 7018)

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

or

of 

the  value  of 

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

or

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

ex 7019

Articles  (other  than  yarn)  of
glass fibres

Manufacture from:

-  uncoloured  slivers,  rovings,
yarn or chopped strands, or

- glass wool

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

ex Chapter 71

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

jewellery; 

ex 7101

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

in  which 

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

ex 
ex  7103 
ex 7104

7102,
and

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

Manufacture  from  unworked
precious  or 
semi-precious
stones

84

(1)

(2)

(3)

or

(4)

7106,  7108  and
7110

Precious metals

- Unwrought

Manufacture  from  materials
not  classified  within  heading
7106, 7108 or 7110

or

thermal 
separation 

Electrolytic, 
or
of
chemical 
precious  metals  of  heading
7106, 7108 or 7110

or

Alloying of precious metals of
heading  7106,  7108  or  7110
with  each  other  or  with  base
metals

ex 
ex  7109 
ex 7111

7116

-  Semi-manufactured  or 
powder form

in

Manufacture  from  unwrought
precious metals

7107,
and

Metals  clad  with  precious
metals, semi-manufactured

Manufacture from metals clad
metals,
precious 
with 
unwrought

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

stones 

in  which 

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

or

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

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

85

(1)

(2)

(3)

or

(4)

7207

Semi-finished products of iron
or non-alloy steel

angles, 

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

shapes 

7208 
7216

to

7217

that of the product

Manufacture  from  materials
of  heading  7201,  7202,  7203,
7204 or 7205

from 

ingots,
Manufacture 
other  primary  forms  or  semi-
finished  products  of  heading
7206 or 7207

Wire of iron or non-alloy steel Manufacture 

from 

semi-
finished  materials  of  heading
7207

ex  7218,  7219
to 7222

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

7223

Wire of stainless steel

ex 7224

Semi-finished products

7225 to 7228

rods, 

products, 

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

7229

Wire of other alloy steel

ex Chapter 73

Articles  of 
except for:

iron  or  steel;

ex 7301

Sheet piling

7302

tramway 

Railway  or 
track
construction  materials  of  iron
or  steel;  rails,  checkrails  and
rackrails, 
blades,
crossing  frogs,  point  rods  and

switch 

Manufacture  from  ingots  or
other 
of
heading 7218.

primary 

forms 

from 

Manufacture 
semi-
finished  materials  of  heading
7218

Manufacture  from  ingots  or
other 
of
heading 7206, 7218 or 7224

primary 

forms 

from 

Manufacture 
ingots,
other  primary  forms  or  semi-
finished  products  of  heading
7206, 7207, 7218 or 7224

from 

Manufacture 
semi-
finished  materials  of  heading
7224

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

Manufacture  from  materials
of heading 7206

Manufacture  from  materials
of heading 7206

86

(1)

(2)

(3)

or

(4)

7304,
7305 
7306

ex 7307

7308

other crossing pieces, sleepers
(cross-ties), fish-plates, chairs,
chair wedges, sole pates (base
plates),  rail  clips,  bedplates,
other  material
ties 
and 
specialized  for 
jointing  or
fixing rails

and

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

Manufacture  from  materials
of  heading  7206,  7207,  7218
or 7224

deburring 

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
welded  angles,  shapes  and
sections of heading 7301  may
not be used

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

towers, 

(excluding
Structures 
prefabricated  buildings 
of
heading  9406)  and  parts  of
structures 
example,
(for 
bridges  and  bridge-sections,
lock-gates, 
lattice
masts,  roofs,  roofing  frame-
works,  doors  and  windows
and 
and
thresholds  for  doors,  shutters,
balustrades, 
and
columns),  of  iron  or  steel;
plates,  rods,  angles,  shapes,
sections,  tubes  and  the  like,
prepared for use in  structures,
of iron or steel

frames 

pillars 

their 

ex 7315

Skid chain

in  which 

the
Manufacture 
value  of  all  the  materials  of
heading  7315  used  does  not
exceed  50%  of  the  ex-works
price of the product

7321

those 

Stoves, ranges, grates, cookers
(including 
with
subsidiary  boilers  for  central
heating),  barbecues,  braziers,
gas  rings,  plate  warmers  and
similar  nonelectric  domestic
appliances  and  parts  thereof,
of iron or steel

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

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

ex Chapter 74

Copper  and  articles  thereof;
except for:

Manufacture in which:

-  all  the  materials  used  are
classified  within  a  heading

87

(1)

(2)

(3)

or

(4)

7401

7402

7403

Copper mattes; cement copper
(precipitated copper)

Unrefined 
anodes 
refining

copper; 

copper
electrolytic

for 

Refined  copper  and  copper
alloys, unwrought:

- Refined copper

other than that of the product;

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

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

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

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

-  Copper  alloys  and  refined
other
containing 
copper 
elements

from 

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

7404

Copper waste and scrap

7405

Master alloys of copper

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

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

ex Chapter 75

Nickel  and  articles  thereof;
except for:

Manufacture in which:

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

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

7501 to
7503

Nickel  mattes,  nickel  oxide
sinters  and  other  intermediate

Manufacture  in  which  all  the
materials  used  are  classified

88

(1)

(2)

(3)

or

(4)

products of nickel metallurgy;
unwrought 
nickel
waste and scrap

nickel; 

within  a  heading  other  than
that of the product.

ex Chapter 76

Aluminium 
and 
thereof; except for:

articles

Manufacture in which:

7601

Unwrought aluminium

7602

Aluminium waste or scrap

ex 7616

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

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

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

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

treatment 

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

Manufacture in which:

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

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

Chapter 77

Reserved  for  possible  future
use in HS

ex Chapter 78

Lead  and  articles 
except for:

thereof;

Manufacture in which:

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

89

(1)

(2)

(3)

or

(4)

7801

Unwrought lead:

- Refined lead

- Other

7802

Lead waste and scrap

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

Manufacture from "bullion" or
"work" lead

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
waste  and  scrap  of  heading
7802 may not be used

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

ex Chapter 79

Zinc  and  articles 
except for:

thereof;

Manufacture in which:

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

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
waste  and  scrap  of  heading
7902 may not be used

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

7901

Unwrought zinc

7902

Zinc waste and scrap

ex Chapter 80

and 
Tin 
except for:

articles 

thereof;

Manufacture in which:

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

- the value of all the materials

90

(1)

(2)

(3)

or

(4)

8001

Unwrought tin

8002 and 8007

Tin  waste  and  scrap;  other
articles of tin

Chapter 81

Other  base  metals;  cermets;
articles thereof:

-  Other  base  metals,  wrought;
articles thereof

- Other

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
waste  and  scrap  of  heading
8002 may not be used

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

in  which 

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

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

ex Chapter 82

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

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

8206

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

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

into 

the 

8207

Interchangeable tools for hand
tools,  whether  or  not  power-
operated, or for machine-tools
(for  example,  for  pressing,
stamping,  punching,  tapping,
threading,  drilling,  boring,
broaching, milling, turning, or
screwdriving),  including  dies

Manufacture in which:

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

91

(1)

(2)

(3)

or

(4)

for  drawing  or  extruding
metal,  and  rock  drilling  or
earth boring tools

8208

Knives and cutting blades, for
machines  or  for  mechanical
appliances

ex 8211

Knives  with  cutting  blades,
serrated  or  not 
(including
pruning  knives),  other  than
knives of heading 8208

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

Manufacture in which:

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

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

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

8214

8215

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

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

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

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

ex Chapter 83

Miscellaneous articles of base
metal; except for:

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

8301

locks 

Padlocks  and 
(key,
combination  or  electrically
operated),  of  base  metal;
clasps and frames with clasps,
incorporating  locks,  of  base
metal;  keys  and  parts  of  any
of  the  foregoing  articles,  of
base metal

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

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

92

(1)

(2)

(3)

or

(4)

ex 8302

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

ex 8306

Statuettes 
ornaments, of base metal

and 

other

ex Chapter 84132 Nuclear 

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

parts 

8402

or 

other 

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
the other  materials of  heading
8302  may  be  used  provided
their  value  does  not  exceed
20%  of  the  ex-works  price  of
the product

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
the other  materials of  heading
8306  may  be  used  provided
their  value  does  not  exceed
30%  of  the  ex-works  price  of
the product

Manufacture in which:

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

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

Manufacture in which:

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

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

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

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

8403 
ex 8404

and

Central  heating  boilers  other
than  those  of  heading  8402
and  auxiliary  plant  for  central
heating boilers

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
heading 8403 or 8404

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

8406

Steam 
vapour turbines

turbines  and  other

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  40%  of  the

132 See Note 10 Appendix II(a) for heading ex 8401 (nuclear fuel elements).

93

                                                
(1)

(2)

(3)

or

(4)

ex-works price of the product

8407

8408

8409

Spark-ignition 
reciprocating
or  rotary  internal  combustion
piston engines

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

Parts suitable for use solely or
principally with:

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  40%  of  the
ex-works 
the
price 
product133

of 

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  40%  of  the
the
price 
ex-works 
product134

of 

-  engines  of  heading  8407  or
8408, to be used in vehicles of
Chapter 87

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

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

-  Other  engines  of  heading
8407 or 8408

in  which 

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

8411

Turbo-jets, 
and other gas turbines

turbo  propellers

Manufacture in which:

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

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

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  40%  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  25%  of  the  ex-
works price of the product

ex 8413

Rotary  positive  displacement
pumps

Manufacture in which:

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

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

133 See Note 11 Appendix II(a).
134 See Note 11 Appendix II(a).

94

                                                
(1)

(2)

(3)

or

(4)

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

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

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

ex 8414

-  Industrial  fans,  blowers  and
the like

Manufacture in which:

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

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  6804,
8202, 8207, 8208, 8466, 8467,
8501 and 8548

in  which 

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

-  Electro-mechanical  tools  for
working in the hand with self-
contained electric motor; parts
thereof

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

Refrigerators, 
freezers  and
other  refrigerating  or  freezing
equipment,  electric  or  other;
heat  pumps  other  than  air
conditioning  machines 
of
heading 8415:

8415

8418

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  Chapter  73  and
headings 8414 and 9032

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

-  Combined 
refrigerator-
freezers,  fitted  with  separate
external  doors,  refrigerators
household  type,  refrigerating
or  freezing  display  counters,
cabinets,  show-cases  and  the
refrigerators,
like, 
freezers 
other
freezing
refrigerating 
equipment

and 
or 

other 

-  Freezers  and  compression
type  units  whose  condensers
are heat-exchangers

Manufacture in which:

-  all  the  materials  used  are
classified  within  a  heading

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

95

(1)

(2)

(3)

or

(4)

other than that of the product;

works price of the product

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

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

- Furniture designed to receive
refrigerating 
freezing
equipment

or 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of Chapter 94

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

- Other parts of refrigerators

ex 8419

and 

-  Machines  for  wood,  paper
paperboard
pulp 
industries, 
electro-
mechanical  tools  for  working
in 
self-
the  hand  with 
contained electric motor

except 

-  Electro-mechanical  tools  for
working in the hand with self-
contained electric motor; parts
thereof

8420

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

than 

Manufacture in which the value
of  all  the  materials  used  does
not  exceed  35%  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  50%  of  the  ex-
works price of the product

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  Chapter  73  and
headings 8414 and 9032

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  the  same  heading  as
the  product  are  only  used  up
to  a  value  of  25%  of  the  ex-
works price of the product

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  6804,
8202, 8207, 8208, 8466, 8467,
8501 and 8548

Manufacture:

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

96

(1)

(2)

(3)

or

(4)

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

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

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

ex 8422

8423

Electro-mechanical  tools  for
working in the hand with self-
contained electric motor; parts
thereof

machinery
Weighing 
(excluding  balances  of  a
sensitivity  of  5  cg  or  better),
including  weight  operated
checking
or 
counting 
machines;  weighing  machine
weights of all kinds

ex 8424

Electro-mechanical  tools  for
working in the hand with self-
contained electric motor; parts
thereof

-  where,  within  the  above
limit,  the  materials  classified
within  the  same  heading  as
the  product  are  only  used  up
to  a  value  of  25%  of  the  ex-
works price of the product

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  6804,
8202, 8207, 8208, 8466, 8467,
8501 and 8548

Manufacture in which:

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

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  6804,
8202, 8207, 8208, 8466, 8467,
8501 and 8548

8425 to 8428

Lifting,  handling,  loading  or
unloading machinery

Manufacture in which:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8431  are  only
used  up  to  a  value  of  10%  of
the  ex-works  price  of 
the
product

8429

bulldozers,
Self-propelled 
angledozers, 
graders,
levellers, scrapers, mechanical
shovels,  excavators,  shovel
tamping  machines
loaders, 

97

(1)

(2)

(3)

or

(4)

and road rollers:

- Road rollers

in  which 

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

- Other

Manufacture:

8430

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

extracting 

ex 8431

Parts suitable for use solely or
principally with road rollers

8439

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

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8431  are  only
used  up  to  a  value  of  10%  of
the
the  ex-works  price  of 
product

Manufacture:

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

the  value  of 

-  where,  within  the  above
limit, 
the
classified  within
materials 
heading 8431 are only used up
to  a  value  of  10%  of  the  ex-
works price of the product

in  which 

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

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  the  same  heading  as
the  product  are  only  used  up
to  a  value  of  25%  of  the  ex-

98

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

(1)

(2)

(3)

or

(4)

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

8441

Other  machinery  for  making
up  paper  pulp,  paper  or
paperboard,  including  cutting
machines of all kinds

8444 to 8447

Machines  of  these  headings
for use in the textile industry

works price of the product

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  the  same  heading  as
the  product  are  only  used  up
to  a  value  of  25%  of  the  ex-
works price of the product

in  which 

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

ex 8448

8452

Auxiliary  machinery  for  use
with  machines  of  headings
8444 and 8445

in  which 

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

Sewing  machines,  other  than
book-sewing  machines 
of
heading 8440; furniture, bases
and  covers  specially  designed
for  sewing  machines;  sewing
machine needles:

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

Manufacture:

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

assembling 

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

the 

- Other

-  the  thread  tension,  crochet
and  zigzag  mechanisms  used
are already originating

Manufacture 
the
value of all the materials used

in  which 

99

(1)

(2)

(3)

or

(4)

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

8456 to 8466

Machine-tools  and  machines
and  their  parts  and  accesories
of headings 8456 to 8466.

in  which 

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

ex 8467

Electro-mechanical  tools  for
working in the hand with self-
contained electric motor; parts
thereof

8469 to 8472

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

automatic 

8480

8481

mould 

Moulding  boxes  for  metal
foundry; 
bases;
moulding patterns; moulds for
metal 
ingot
carbides,
moulds),  metal 
glass,  mineral  materials,
rubber or plastics

(other 

than 

cocks,  valves 

and
Taps, 
similar  appliances,  for  pipes,
boiler shells, tanks, vats or the
pressure-
like, 
and
reducing 
thermostatically 
controlled
valves; parts thereof

including 

valves 

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  6804,
8202, 8207, 8208, 8466, 8501
and 8548

in  which 

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

in  which 

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

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

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

8482

Ball or roller bearings

Manufacture in which:

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

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

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

ex 8483

shafts
Transmission 
and
(including 
crankshafts) 
cranks;
bearing  housing,  and  plain

camshafts 
and 

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

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

100

(1)

(2)

(3)

or

(4)

8484

8485

ex Chapter 85

heading 8482

works price of the product

in  which 

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

and 

other 
including 

shaft  bearings;  gears  and
gearing;  ball  screws,  gear
speed
boxes 
torque
changers, 
converters; 
and
pulleys, 
pulley
including 
blocks;  clutches  and  shaft
couplings (including universal
joints),  intended  for  use  in
vehicles of Chapter 87

flywheels 

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, 
in
pouches,  envelopes  or  similar
packings; mechanical seals

put 

up 

parts, 

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

in  which 

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

recorders 

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

sound 

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

Manufacture in which:

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

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

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

8501

Electric motors and generators
(excluding generating sets)

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8503  are  only
used  up  to  a  value  of  10%  of
the
the  ex-works  price  of 
product

101

(1)

(2)

(3)

or

(4)

8502

Electric  generating  sets  and
rotary converters

Manufacture:

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

ex 8504

8509

8516

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8501  or  8503,
taken  together,  are  only  used
up  to  a  value  of  10%  of  the
ex-works price of the product

-  Power  supply  units  for
automatic 
data-processing
machines

in  which 

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

domestic
Electromechanical 
appliances, 
self-
contained electric motor, parts
thereof:

with 

-  Electromechanical  domestic
appliances, 
self-
contained electric motor,

with 

- Parts thereof

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 8501

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 8548

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

heating 

instantaneous 

Electric 
or
storage  water  heaters  and
immersion  heaters;  electric
space  heating  apparatus  and
apparatus;
soil 
electrothermic 
hair-dressing
apparatus  (for  example,  hair
dryers,  hair  curlers,  curling
tong heaters) and hand dryers;
electric 
other
electrothermic appliances of a
domestic
kind 
purposes; 
heating
resistors,  other  than  those  of
heading  8545;  parts  thereof,
except for:

for 
electric 

flatirons; 

used 

102

(1)

(2)

(3)

or

(4)

-  Electric  ovens,  electric
heating 
electric
resistors, 
smoothing irons

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 9032

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

-  Parts  for  electric  ovens,
electric  heating  resistors  and
electric smoothing irons

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  7321,
7322, 7417, 7615 and 8548

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

- Other

Manufacture in which:

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

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

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

8518

and 
stands
Microphones 
therefor; 
loudspeakers,
whether  or  not  mounted  in
their  enclosures;  headphones
and earphones, whether or not
combined  with  a  microphone,
and  sets  consisting  of  a
microphone  and  one  or  more
loudspeakers 
audio-
frequency  electric  amplifiers;
electric  sound  amplifier  sets;
parts thereof, except for :

; 

-  Headphones  and  earphones,
whether or not combined with
a  microphone, 
sets
consisting  of  a  microphone
and one or more loudspeakers;
parts thereof

and 

- Other

8519

(record-decks),
Turntables 
cassette-
record-players, 
players 
sound
and  other 
reproducing  apparatus,  not
sound
incorporating 

a 

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

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

in  which 

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

Manufacture:

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

103

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

(1)

(2)

(3)

or

(4)

recording device

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

8520

8521

8522

8523

8524

sound 

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

recording 

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

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

Manufacture:

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

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

Manufacture:

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

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

Parts  and  accessories  suitable
for  use  solely  or  principally
with the apparatus of headings
8519 to 8521

in  which 

Manufacture 
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
other
of 
recording 
phenomena, 
than
other 
products of Chapter 37

in  which 

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

similarly 

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

- Matrices and masters for the Manufacture 

the
value of all the materials used

in  which 

104

(1)

(2)

(3)

or

(4)

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

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

production of records

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

- Other

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8523  are  only
used  up  to  a  value  of  10%  of
the  ex-works  price  of 
the
product

Manufacture:

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

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

Manufacture:

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

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

8525

for
Transmission  apparatus 
radio-
radio-telephony, 
telegraphy, radio-broadcasting
or  television,  whether  or  not
incorporating 
reception
apparatus  or  sound  recording
apparatus;
or 
television cameras; still image
video cameras and other video
camera 
digital
recorders; 
cameras

reproducing 

8526

Radar 
radio
apparatus, 
navigational aid apparatus and
radio remote control apparatus

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

-  Radio  broadcast  receivers
not  capable  of  operating
without  an  external  source  of
power, of a kind use in motor

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

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

105

(1)

(2)

(3)

or

(4)

headings 8518 and 8529

works price of the product

vehicles,  including  apparatus
receiving  also
capable  of 
radio-
radio-telephony 
or 
laser
telegraphy,  without 
reading system

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

- Other

Manufacture:

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

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

Manufacture:

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

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

in  which 

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

8528

apparatus 

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

with 

or 

- Other

Manufacture:

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

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

106

(1)

(2)

(3)

or

(4)

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

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

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

8535 
8536

and

apparatus 
or 

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

circuits,  or 

8537

consoles,
panels, 
Boards, 
desks,  cabinets  and  other
bases,  equipped  with  two  or
more  apparatus  of  heading
8535  or  8536,  for  electric
control  or  the  distribution  of
electricity, 
those
incorporating  instruments  or
apparatus  of  Chapter  90,  and
numerical  control  apparatus,
other than switching apparatus
of heading 8517

including 

ex 8541

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

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8538  are  only
used  up  to  a  value  of  10%  of
the  ex-works  price  of 
the
product

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8538  are  only
used  up  to  a  value  of  10%  of
the  ex-works  price  of 
the
product

Manufacture in which:

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

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

8542

Electronic  integrated  circuits
and microassemblies

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  8541  or  8542,
taken  together,  are  only  used
up  to  a  value  of  10%  of  the

107

(1)

(2)

(3)

or

(4)

8544

8545

8546

8547

8548

ex-works price of the product

in  which 

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

in  which 

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

in  which 

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

in  which 

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

Insulated 
(including
enamelled  or  anodised)  wire,
cable (including coaxial cable)
and  other  insulated  electric
conductors,  whether  or  not
fitted  with  connectors;  optical
fibre  cables,  made  up  of
individually  sheathed  fibres,
whether or not assembled with
electric  conductors  or  fitted
with connectors

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

Electrical  insulators  of  any
material

or 

(for 

fittings 

for
Insulating 
machines,
electrical 
equipment,
appliances 
fittings  wholly  of
being 
insulating  materials 
apart
from  any  minor  components
of  metal 
example,
threaded sockets) incorporated
during  moulding  solely  for
purposes  of  assembly  other
insulators  of  heading
than 
8546; electrical conduit tubing
and  joints  therefor,  of  base
metal  lined  with  insulating
material

in  which 

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

Waste  and  scrap  of  primary
cells,  primary  batteries  and
electric  accumulators;  spent
primary  cells,  spent  primary
batteries  and  spent  electric
accumulators;  electrical  parts
of machinery or apparatus, not
specified 
included
or 
elsewhere in this Chapter

ex Chapter 86

tramway
or 
Railway 
locomotives, rolling-stock and
parts 
railway  or
tramway  track  fixtures  and

thereof; 

in  which 

the
Manufacture 
value of all the materials used
does  not  exceed  40%  of  the

108

(1)

(2)

(3)

or

(4)

ex-works price of the product

fittings  and  parts 
thereof;
mechanical (including electro-
mechanical)  traffic  signalling
equipment of all kinds; except
for:

8608

tramway 

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

of 

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

Manufacture in which:

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

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

ex Chapter 87135 Vehicles other than railway or
rolling-stock,  and
tramway 
parts  and  accessories  thereof;
except for:

in  which 

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

8708

Parts  and  accessories  of  the
motor  vehicles  of  headings
8701 to 8705:

- Safety seat belts

- Mounted brake linings

Drive-axles 

- 
with
differentials,  whether  or  not
provided 
other
components;
transmission 
non-driving  axles  and  parts
thereof

with 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  headings  5806
and 6307 and Chapter 73

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 6813

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 8482

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

- Silencers and exhaust pipes

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  of  Chapter  73  and

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

135 See Note 12 Appendix II(a).

109

                                                
8709

8710

8711

(1)

(2)

(3)

or

(4)

catalytic  exhaust  gas  purifier
of heading 8421

- Other

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 4011

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

in 

used 

fitted  with 

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

type  used 

in 

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

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

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

Manufacture in which:

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

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

Manufacture in which:

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

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

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

-  With  reciprocating  internal
combustion piston engine of a
cylinder capacity:

-- Not exceeding 50 cc

Manufacture:

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

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

110

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

(1)

(2)

(3)

or

(4)

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

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

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

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

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

-- Exceeding 50 cc

Manufacture:

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

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

- Other

Manufacture:

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

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

ex 8712

Bicycles without ball bearings Manufacture  from  materials
not classified in heading 8714

8715

Baby  carriages  and  parts
thereof

Manufacture in which:

8716

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

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

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

Manufacture in which:

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

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

111

(1)

(2)

(3)

or

(4)

ex Chapter 88

Aircraft,  spacecraft,  and  parts
thereof; except for:

ex 8804

Rotochutes

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

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

Manufacture  from  materials
of any heading including other
materials of heading 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 foregoing articles

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

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

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  all  the
materials  used  are  classified
within  a  heading  other  than
that  of  the  product.  However,
hulls of heading 8906 may not
be used

Manufacture in which:

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

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

in  which 

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

Chapter 89

Ships,  boats  and 
structures

floating

ex Chapter 90

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

parts 

Optical fibres and optical fibre
bundles;  optical  fibre  cables
other  than  those  of  heading
8544;  sheets  and  plates  of
polarizing  material; 
lenses
lenses),
(including 
prisms,  mirrors  and  other
optical 
any
material,  unmounted,  other
than  such  elements  of  glass
not optically worked

elements,  of 

contact 

9001

9002

Lenses,  prisms,  mirrors  and
other  optical  elements,  of  any
material, mounted, being parts
of  or  fittings  for  instruments
or  apparatus,  other  than  such
elements of glass not optically
worked

in  which 

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

112

(1)

(2)

(3)

or

(4)

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

9004

ex 9005

9006

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

in  which 

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

telescopes, 

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

Manufacture in which:

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

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

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

(other 

than
Photographic 
cameras;
cinematographic) 
flash 
light
photographic 
apparatus  and 
flash  bulbs
other  than  discharge  lamps  of
and
heading  8539;  parts 
accessories 
thereof,  except
for:

-  Instant  print  cameras,  other
cameras  for  roll  film  of  a
width  less  than  35mm,  other
cameras  for  roll  film  of  a
width of 35mm

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials  from  headings  9002
and 9033

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

for 

-  Parts 
instant  print
cameras,  other  cameras  for
roll  film  of  a  width  less  than
35mm,  other  cameras  for  roll
film of a width of 35mm

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials from headings 9001,
9002 and 9033

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

- Other

Manufacture in which:

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

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

113

(1)

(2)

(3)

or

(4)

9007

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

ex 9009

operating 

-  Electrostatic  photo-copying
apparatus 
by
original
reproducing 
intermediate
image  via  an 
onto 
(indirect
process)

copy 

the 

the 

operating 

-  Parts  and  accessories  of
photo-copying
electrostatic 
apparatus 
by
original
reproducing 
intermediate
image  via  an 
onto 
(indirect
process)

copy 

the 

the 

9011

Compound 
optical
microscopes,  including  those
photomicrography,
for 
or
cinephotomicrography 
microprojection

product

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

Manufacture in which:

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

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

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

Manufacture in which:

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

- the value of all the materials
used  does  not  exceed  50%  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

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

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

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

Manufacture in which:

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

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

114

9015

9016

9017

9018

(1)

(2)

(3)

or

(4)

product;

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

in  which 

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

in  which 

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

ex 9014

Other 
instruments and appliances

navigational

(including

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

Balances  of  a  sensitivity  of  5
cg  or  better,  with  or  without
weights

in  which 

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

in  which 

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

(for 

or
Drawing,  marking-out 
calculating
mathematical 
example,
instruments 
machines,
drafting 
pantographs, 
protractors,
drawing  sets,  slide  rules,  disc
calculators);  instruments  for
measuring  length,  for  use  in
example,
the 
tapes,
measuring  rods  and 
micrometers,  callipers),  not
specified 
included
or 
elsewhere in this Chapter

hand 

(for 

Instruments  and  appliances
used 
in  medical,  surgical,
dental  or  veterinary  sciences,
scintigraphic
including 
apparatus, 
electro-
medical  apparatus  and  sight-
testing instruments:

other 

Dentists' 

- 
incorporating 
appliances 
spittoons

or 

chairs
dental
dentists'

Manufacture  from  materials
of  any  heading, 
including
other  materials  of  heading
9018

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

- Other

Manufacture in which:

Manufacture in which the value
of  all  the  materials  used  does

115

(1)

(2)

(3)

or

(4)

not  exceed  25%  of  the  ex-
works price of the product

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

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

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

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

Manufacture in which:

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

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

Manufacture in which:

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

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

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
materials of heading 9033

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

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

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

or 

beta 

Apparatus  based  on  the  use
alpha, 
gamma
radiations,  not  for  medical,
surgical,  dental  or  veterinary
uses, including radiography or
radiotherapy  apparatus;  parts
and accessories thereof

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

and 

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

in  which 

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

in  which 

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

116

9019

9020

ex 9022

9024

9025

9026

9027

9028

9029

(1)

(2)

(3)

or

(4)

these instruments

Instruments  and  apparatus  for
the
measuring  or  checking 
flow,  level,  pressure  or  other
variables  of  liquids  or  gases
(for  example,  flow  meters,
level  gauges,  manometers,
heat  meters), 
excluding
instruments  and  apparatus  of
heading  9014,  9015,  9028  or
9032

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

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

in  which 

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

or 

Instruments  and  apparatus  for
physical  or  chemical  analysis
(for  example,  polarimeters,
refractometers,  spectrometers,
smoke 
gas 
analysis
apparatus); 
instruments  and
apparatus  for  measuring  or
checking  viscosity,  porosity,
expansion,  surface  tension  or
the 
instruments  and
apparatus  for  measuring  or
checking  quantities  of  heat,
sound  or 
(including
light 
exposure meters); microtomes

like; 

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

- Parts and accessories

in  which 

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

- Other

Manufacture:

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

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

in  which 

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

117

Revolution 
production 
taximeters, 
pedometers  and 
speed 

counters,
counters,
mileometers,
like;
and

the 

indicators 

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

(1)

(2)

(3)

or

(4)

9030

9031

9032

9033

tachometers,  other  than  those
of  heading  9014  or  9015;
stroboscopes

and 

spectrum
Oscilloscopes, 
analysers 
other
instruments  and  apparatus  for
checking
or 
measuring 
electrical quantities, excluding
meters  of  heading  9028;
instruments  and  apparatus  for
measuring  or  detecting  alpha,
beta,  gamma,  X-ray,  cosmic
or other ionizing radiations

in  which 

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

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

in  which 

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

Automatic 
controlling 
apparatus

regulating 

or
instruments  and

in  which 

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

(not
Parts  and  accessories 
included
or 
specified 
elsewhere in  this  Chapter)  for
machines, 
appliances,
instruments  or  apparatus  of
Chapter 90

in  which 

Manufacture 
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:

in  which 

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

9105

Other clocks

Manufacture:

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

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

9109

Clock  movements,  complete
and assembled

Manufacture:

- in which the value of all the

118

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-

(1)

(2)

(3)

or

(4)

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

9110

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

or 

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

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

Manufacture:

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

-  where,  within  the  above
limit,  the  materials  classified
within  heading  9114  are  only
used  up  to  a  value  of  10%  of
the  ex-works  price  of 
the
product

9111

Watch cases and parts thereof Manufacture in which:

9112

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

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

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

Manufacture in which:

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

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

9113

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

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

in  which 

the
Manufacture 
value of all the materials used
does  not  exceed  40%  of  the

119

(1)

(2)

(3)

or

(4)

metal

- Other

Chapter 92

instruments;  parts
such

accessories  of 

Musical 
and 
articles

Chapter 93

Arms  and  ammunition;  parts
and accessories thereof

ex Chapter 94

lamps 

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

ex-works price of the product

in  which 

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

in  which 

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

in  which 

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

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

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

ex  9401 
ex 9403

and

metal 

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

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

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

or

from 

Manufacture 
cotton
cloth  already  made  up  in  a
form ready for use of heading
9401 or 9403, provided:

-  its  value  does  not  exceed
25%  of  the  ex-works  price  of
the product;

-  all  the  other  materials  used
are already originating and are
classified  in  a  heading  other
than heading 9401 or 9403

9405

Lamps  and  lighting  fittings
and
including 
spotlights  and  parts  thereof,
not  elsewhere  specified  or

searchlights 

in  which 

Manufacture 
the
value of all the materials used
does  not  exceed  50%  of  the

120

(1)

(2)

(3)

or

(4)

ex-works price of the product

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

9406

Prefabricated buildings

ex Chapter 95

Toys,  games 
requisites; 
accessories 
for:

and 
parts 

sports
and
thereof;  except

9503

toys; 

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

ex 9506

Golf clubs and parts thereof

ex Chapter 96

Miscellaneous  manufactured
articles; except for:

ex  9601 
ex 9602

and

Articles  of  animal,  vegetable
or mineral carving materials

ex 9603

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

in  which 

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

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

Manufacture in which:

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

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

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

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

Manufacture  from  "worked"
carving  materials  of  the  same
heading

in  which 

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

121

(1)

(2)

(3)

or

(4)

9605

9606

9612

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

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

giving 

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

ex 9613

Lighters with piezo-igniter

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
incorporated, 
be 
provided
their 
total  value  does  not
exceed  15%  of  the  ex-works
price of the set

Manufacture in which:

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

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

Manufacture in which:

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

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

in  which 

Manufacture 
the
value  of  all  the  materials  of
heading  9613  used  does  not
exceed  30%  of  the  ex-works
price of the product

ex 9614

Smoking pipes and pipe bowls Manufacture 
shaped blocks

from 

roughly

Chapter 97

art, 
Works  of 
pieces and antiques

collectors'

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

122

Appendix II(a)

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

The products mentioned in the list may not all be covered by the Decision. It is therefore
necessary to consult the other parts of the Decision

123

Note 4:

Until 31 December 2002, the following rule shall apply for the products described below instead of the rule set
out in Appendix II:

HS Heading
No.

Description of product

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

(1)

(2)

(3)

or

(4)

41041

41073

Tanned  or  crust  hides  and
skins  of  bovine  (including
buffalo)  or  equine  animals,
without  hair  on,  whether  or
not  split,  but  not 
further
prepared

Leather  further  prepared  after
tanning  or  crusting,  including
parchment –dressed leather, of
bovine  (including  buffalo)  or
equine  animals,  without  hair
on, whether or not split, other
than leather of heading 4114

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
hides  and  skins  which  have
tanning
undergone 
pre-tanning)
(including 
process  which  is  reversible  of
heading 41012

a 

Manufacture  in  which  all  the
materials  used  are  classified
within  a  heading  other  than
that of the product, except for
hides  and  skins  of  heading
4104 or hides and skins which
tanning
have  undergone  a 
(including 
pre-tanning)
process  which  is  reversible  of
heading 41014

1

2

3

4

See Joint Declaration VI.
The exception for hides and skins which have undergone a tanning (including pre-tanning) process which is reversible of heading 4101
does not apply to hides and skins which have undergone a wet white process.
See Joint Declaration VI.
The exception for hides and skins which have undergone a tanning (including pre-tanning) process which is reversible of heading 4101
does not apply to hides and skins which have undergone a wet white process.

124

                                                
JOINT DECLARATION VI

Regarding Note 4 of Appendix II(a) to Annex III for headings 4104 and 4107

1. The Joint Committee shall extend beyond 31 December 2002 the rule established in Note 4
of Appendix II(a), if the multilateral / WTO negotiations continue beyond that date until these
negotiations have finished. At that time, in light of the results of these negotiations, the Joint
Committee shall determine the rule of origin to be applied.

2.  Within  the  context  of  the  multilateral  negotiations,  both  Parties  shall  seek  to  establish
disciplines  for  the  elimination  of  export  taxes  or  restrictions  that  operate  to  increase  the
exports of, or the protection afforded to, domestic industries, such as leather.

125

LEGISLATIVE FINANCIAL STATEMENT

The  proposed  Joint  Council  Decision  has  no  financial  impact,  as  its  purpose  is  to  align  the
preferential origin rules applied in the context of the EC – Mexico Association Agreement, to
the amendments to the Harmonized System which entered into force on 1 January 2002.

126