Decision of the EEA Joint Committee No 38/2003 of 14 March 2003 amending Protocol 4 to the Agreement, on rules of origin
Date: 2003-03-14
Institutions: EEA Joint Committee
Subjects: approximation of laws, originating product, processing industry

L 137/46

EN

Official Journal of the European Union

5.6.2003

DECISION OF THE EEA JOINT COMMITTEE

No 38/2003

of 14 March 2003

amending Protocol 4 to the Agreement, on rules of origin

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as amended by the Protocol adjusting
the Agreement on the European Economic Area, hereinafter referred to as the Agreement, and in
particular Article 98 thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

Protocol 4 to the Agreement, hereinafter referred to as the Protocol has been amended several
times. A consolidation of those amendments to the text of the Protocol therefore appears necessary
for the sake of clarity and legal certainty of the rules of origin to be applied.

Technical modifications of the processing rules are also required to take account of modifications
to the Harmonised Commodity Description and Coding System (Harmonised System), which took
effect from 1 January 2002.

Certain processing requirements for non-originating materials to obtain originating status need to
be amended to take account of the lack of production of a certain material within the Contracting
Parties and of the specific conditions in which some products (monolithic integrated circuits) are to
be obtained, implying limited processing operations outside the Contracting Parties.

Some technical amendments are required in order to correct anomalies in and between the different
language versions of the text.

It is therefore appropriate, for the proper functioning of the Agreement and with a view to
facilitating the work of users and customs administrations, to incorporate in a new text of the
Protocol all the provisions in question.

Joint Declarations concerning the Principality of Andorra, the Republic of San Marino and the
review of the changes to the origin rules as a result of the amendments to the Harmonised System
have to be maintained, together with the Protocol,

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 4 to the Agreement shall be replaced by the text attached hereto, together with the relevant Joint
Declarations.

5.6.2003

EN

Official Journal of the European Union

L 137/47

This Decision shall enter into force on 15 March 2003, provided that all the notifications under
Article 103(1) of the Agreement have been made to the EEA Joint Committee (*).

Article 2

It shall apply from 1 July 2002.

Article 3

This Decision shall be published in the EEA section of, and in the EEA Supplement to, the Official Journal
of the European Union.

Done at Brussels, 14 March 2003.

For the EEA Joint Committee

The President

P. WESTERLUND

(*) No constitutional requirements indicated.

L 137/48

EN

Official Journal of the European Union

5.6.2003

ANNEX TO EEA JOINT COMMITTEE DECISION

No 38/2003

‘PROTOCOL 4

ON RULES OF ORIGIN

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

General requirements

Diagonal cumulation of origin

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

Accessories, spare parts and tools

Sets

Article 10

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

Article 12

Direct transport

Article 13

Exhibitions

Article 14

Prohibition of drawback of, or exemption from, customs duties

TITLE IV

DRAWBACK OR EXEMPTION

TITLE V

PROOF OF ORIGIN

Article 15

General requirements

Article 16

Procedure for the issue of a movement certificate EUR.1

Article 17

Movement certificates EUR.1 issued retrospectively

Article 18

Article 19

Issue of a duplicate movement certificate EUR.1

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

Article 19a

Accounting segregation

5.6.2003

EN

Official Journal of the European Union

L 137/49

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

Conditions for making out an invoice declaration

Approved exporter

Validity of proof of origin

Submission of proof of origin

Importation by instalments

Exemptions from proof of origin

Supplier’s declaration

Supporting documents

Preservation of proof of origin, supplier’s declaration and supporting documents

Discrepancies and formal errors

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Mutual assistance

Verification of proofs of origin

Verification of supplier’s declaration

Dispute settlement

Penalties

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Article 38

Application of the Protocol

Special conditions

Annex I:

Annex II:

Annex III:

Annex IV:

Annex V:

Annex VI:

Annex VII:

LIST OF ANNEXES

Introductory notes to the list in Annex 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

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

Text of the invoice declaration

Specimen of supplier’s declaration

Specimen of long-term supplier’s declaration

List of products originating in Turkey to which the provisions of Article 3 do not apply, listed
in order of HS Chapters and headings

Joint declaration concerning acceptance of proofs of origin issued within the framework of the agreements referred
to in Article 3 of Protocol 4 for products originating in the Community, Iceland or Norway

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the
Harmonised System

L 137/50

EN

Official Journal of the European Union

5.6.2003

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)

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

(b)

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

(c)

“product” means the product being manufactured, even if it is intended for later use in another manufacturing
operation;

(d)

“goods” means both materials and products;

(e)

(f)

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

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

(g)

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

(h)

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

(i)

(j)

“value added” shall be taken to be the ex-works price minus the customs value of each of the materials
incorporated which originate in the countries referred to in Article 3 or, where the customs value is not known
or cannot be ascertained, the first ascertainable price paid for the materials in the EEA;

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

(k)

“classified” refers to the classification of a product or material under a particular heading;

(l)

“consignment” means products which are either sent simultaneously from one exporter to one consignee or
covered by a single transport document covering their shipment from the exporter to the consignee or, in the
absence of such a document, by a single invoice;

(m)

“territories” includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

For the purpose of implementing this Agreement, the following products shall be considered as originating in

1.
the EEA:

(a)

products wholly obtained in the EEA within the meaning of Article 4;

5.6.2003

EN

Official Journal of the European Union

L 137/51

(b)

products obtained in the EEA incorporating materials which have not been wholly obtained there, provided
that such materials have undergone sufficient working or processing in the EEA within the meaning of Article 5.

For this purpose, the territories of the Contracting Parties to which this Agreement applies, shall be considered as a
single territory.

Notwithstanding paragraph 1, the territory of the Principality of Liechtenstein shall, until 1 January 2005, be
2.
excluded from that of the EEA, for the purpose of determining the origin of the products referred to in Tables I and
II of Protocol 3 and such products shall be considered to be originating in the EEA only if they have been either
wholly obtained or sufficiently worked or processed in the territories of the other Contracting Parties.

Article 3

Diagonal cumulation of origin

1. Without prejudice to the provisions of Article 2, products shall be considered as originating in the EEA if such
products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1),
the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak
Republic, Turkey (2) or in the Community in accordance with the provisions of the Protocol on rules of origin
annexed to the Agreements between the Contracting Parties and each of these countries, provided that the working
or processing carried out in the EEA goes beyond the operations referred to in Article 6. It shall not be necessary that
such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in the EEA does not go beyond the operations referred to in
Article 6, the product obtained shall be considered as originating in the EEA only where the value added there is
greater than the value of the materials used originating in any one of the countries referred to in paragraph 1. If this
is not so, the product obtained shall be considered as originating in the country which accounts for the highest value
of originating materials used in the manufacture in the EEA.

Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or

3.
processing in the EEA, retain their origin if exported into one of these countries.

The cumulation provided for in this Article may only be applied to materials and products which have acquired

4.
originating status by the application of rules of origin identical to those given in this Protocol.

The Contracting Parties shall provide each other, through the Commission of the European Communities, with
details of the Agreements and their corresponding rules of origin, which are applied with the other countries referred
to in paragraph 1. The Commission of the European Communities shall publish in the Official Journal of the European
Union (C series) the date on which the cumulation provided for in this Article may be applied by those countries
listed in paragraph 1 which have fulfilled the necessary requirements.

Article 4

Wholly obtained products

1.

The following shall be considered as wholly obtained in the EEA:

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

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement on the

European Economic Area.

(2) Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in the list at

Annex VII.

L 137/52

EN

Official Journal of the European Union

5.6.2003

(d)

products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Contracting
Parties by their vessels;

(g)

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

(h)

(i)

(j)

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

waste and scrap resulting from manufacturing operations conducted there;

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

(k)

goods produced there exclusively from the products specified in (a) to (j).

The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and

2.
factory ships:

(a) which are registered or recorded in a Member State of the Community or in an EFTA State;

(b) which sail under the flag of a Member State of the Community or of an EFTA State;

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

(d)

of which the master and officers are nationals of a Member State of the Community or of an EFTA State;

(e)

of which at least 75 % of the crew are nationals of a Member State of the Community or of an EFTA State.

Article 5

Sufficiently worked or processed products

For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked

1.
or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to above indicate, for all products covered by the Agreement, the working or processing
which must be carried out on non-originating materials used in manufacturing and apply only in relation to such
materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the
list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated
do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its
manufacture.

Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list,

2.
should not be used in the manufacture of a product may nevertheless be used, provided that:

(a)

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

(b)

any of the percentages given in the list for the maximum value of non-originating materials are not exceeded
through the application of this paragraph.

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

3.

Paragraphs 1 and 2 shall apply subject to the provisions of Article 6.

5.6.2003

EN

Official Journal of the European Union

L 137/53

Article 6

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or
processing to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:

(a)

preserving operations to ensure that the products remain in good condition during transport and storage;

(b)

breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d)

ironing or pressing of textiles;

(e)

simple painting and polishing operations;

(f)

husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g)

operations to colour sugar or form sugar lumps;

(h)

peeling, stoning and shelling, of fruits, nuts and vegetables;

(i)

(j)

(k)

sharpening, simple grinding or simple cutting;

sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

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

(l)

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

(m)

simple mixing of products, whether or not of different kinds;

(n)

simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o)

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

(p)

slaughter of animals.

2.
All operations carried out in the EEA on a given product shall be considered together when determining
whether the working or processing undergone by that product is to be regarded as insufficient within the meaning
of paragraph 1.

Article 7

Unit of qualification

1.
The unit of qualification for the application of the provisions of this Protocol shall be the particular product
which is considered as the basic unit when determining classification using the nomenclature of the Harmonised
System.

It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised

System in a single heading, the whole constitutes the unit of qualification;

L 137/54

EN

Official Journal of the European Union

5.6.2003

(b) when a consignment consists of a number of identical products classified under the same heading of the

Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

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

Article 8

Accessories, spare parts and tools

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

Article 9

Sets

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

Article 10

Neutral elements

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

(a)

energy and fuel;

(b)

plant and equipment;

(c) machines and tools;

(d)

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

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

Except as provided for in Article 3 and paragraph 3 of this Article, the conditions for acquiring originating

1.
status set out in Title II must be fulfilled without interruption in the EEA.

Except as provided for in Article 3, where originating goods exported from the EEA to another country return,
2.
they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs
authorities that:

(a)

the returning goods are the same as those exported;

(b)

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

5.6.2003

EN

Official Journal of the European Union

L 137/55

3.
The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected
by working or processing done outside the EEA on materials exported from the EEA and subsequently reimported
there, provided:

(a)

the said materials are wholly obtained in the EEA or have undergone working or processing beyond the
operations referred to in Article 6 prior to being exported;

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

(i)

the reimported goods have been obtained by working or processing the exported materials;

(ii)

the total added value acquired outside the EEA by applying the provisions of this Article does not exceed
10 % of the ex-works price of the end product for which originating status is claimed.

4.
For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not
apply to working or processing done outside the EEA. But where, in the list in Annex II, a rule setting a maximum
value for all the non-originating materials incorporated is applied in determining the originating status of the end
product, the total value of the non-originating materials incorporated in the EEA, taken together with the total added
value acquired outside the EEA by applying the provisions of this Article, shall not exceed the stated percentage.

For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean

5.
all costs arising outside the EEA, including the value of the materials incorporated there.

The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in
6.
the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in
Article 5(2) is applied.

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised

7.
System.

Any working or processing of the kind covered by the provisions of this Article and done outside the EEA shall

8.
be done under the outward processing arrangements, or similar arrangements.

Article 12

Direct transport

1.
The preferential treatment provided for under the Agreement applies only to products, satisfying the
requirements of this Protocol, which are transported directly within the EEA or through the territories of the
countries referred to in Article 3. However, products constituting one single consignment may be transported
through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such
territories, provided that they remain under the surveillance of the customs authorities in the country of transit or
warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve
them in good condition.

Originating products may be transported by pipeline across territory other than that of the EEA.

Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs

2.
authorities of the importing country by the production of:

(a)

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

(b)

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

(i)

giving an exact description of the products;

L 137/56

EN

Official Journal of the European Union

5.6.2003

(ii)

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

(iii)

certifying the conditions under which the products remained in the transit country; or

(c)

failing these, any substantiating documents.

Article 13

Exhibitions

1.
Originating products, sent for exhibition in a country other than those referred to in Article 3 and sold after
the exhibition for importation in the EEA shall benefit on importation from the provisions of the Agreement
provided it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned these products from one of the Contracting Parties to the country in which the
exhibition is held and has exhibited them there;

(b)

the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;

(c)

(d)

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

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

2.
A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to
the customs authorities of the importing country in the normal manner. The name and address of the exhibition
must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they
have been exhibited may be required.

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or
3.
display which is not organised for private purposes in shops or business premises with a view to the sale of foreign
products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 14

Prohibition of drawback of, or exemption from, customs duties

1.
Non-originating materials used in the manufacture of products originating in the EEA or in one of the countries
referred to in Article 3 for which a proof of origin is issued or made out in accordance with the provisions of Title V
shall not be subject in any of the Contracting Parties to drawback of, or exemption from, customs duties of whatever
kind.

2.
The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial
or complete, of customs duties or charges having an equivalent effect, applicable in any of the Contracting Parties to
materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect,
when products obtained from the said materials are exported and not when they are retained for home use there.

3.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request
from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of
the non-originating materials used in the manufacture of the products concerned and that all customs duties or
charges having equivalent effect applicable to such materials have actually been paid.

5.6.2003

EN

Official Journal of the European Union

L 137/57

4.
The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 7(2),
accessories, spare parts and tools within the meaning of Article 8 and products in a set within the meaning of
Article 9 when such items are non-originating.

5.
The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the
Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural
products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 15

General requirements

Originating products shall, on importation into one of the Contracting Parties, benefit from the Agreement

1.
upon submission of either:

(a)

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

(b)

in the cases specified in Article 20(1), a declaration, subsequently referred to as the “invoice declaration”, given
by the exporter on an invoice, a delivery note or any other commercial document which describes the products
concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in
Annex IV.

2.
Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases
specified in Article 25, benefit from the Agreement without it being necessary to submit any of the documents
referred to above.

Article 16

Procedure for the issue of a movement certificate EUR.1

A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on
1.
application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised
representative.

2.
For this purpose, the exporter or his authorised representative shall fill out both the movement certificate
EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of
the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the
exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of
the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is
not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being
crossed through.

3.
The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at
the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all
appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other
requirements of this Protocol.

4.
A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community
or of an EFTA State if the products concerned can be considered as products originating in the EEA or in one of the
countries referred to in Article 3 and fulfil the other requirements of this Protocol.

5.
The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the
originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they
shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed.
In particular, they shall check whether the space reserved for the description of the products has been completed in
such a manner as to exclude all possibility of fraudulent additions.

L 137/58

EN

Official Journal of the European Union

5.6.2003

6.

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

A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as

7.
soon as actual exportation has been effected or ensured.

Article 17

Movement certificates EUR.1 issued retrospectively

Notwithstanding Article 16(7), a movement certificate EUR.1 may exceptionally be issued after exportation of

1.
the products to which it relates if:

(a)

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

(b)

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

For the implementation of paragraph 1, the exporter must indicate in his application the place and date of

2.
exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the

3.
information supplied in the exporter’s application agrees with that in the corresponding file.

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

ES

DA

DE

EL

EN

FR

IT

NL

PT

FI

SV

IS

“EXPEDIDO A POSTERIORI”

“UDSTEDT EFTERFØLGENDE”

“NACHTRÄGLICH AUSGESTELLT”

“ΕΚ∆ΟΘΕΝΕΚΤΩΝΥΣΤΕΡΩΝ”

“ISSUED RETROSPECTIVELY”

“DÉLIVRÉ A POSTERIORI”

“RILASCIATO A POSTERIORI”

“AFGEGEVEN A POSTERIORI”

“EMITIDO A POSTERIORI”

“ANNETTU JÄLKIKÄTEEN”

“UTFÄRDAT I EFTERHAND”

“ÚTGEFID EFTIR À”

NO

“UTSTEDT SENERE”.

The endorsement referred to in paragraph 4 shall be inserted in the “Remarks” box of the movement certificate

5.
EUR.1.

Article 18

Issue of a duplicate movement certificate EUR.1

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

5.6.2003

EN

Official Journal of the European Union

L 137/59

2.

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

ES

DA

DE

EL

EN

FR

IT

NL

PT

FI

SV

IS

“DUPLICADO”

“DUPLIKAT”

“DUPLIKAT”

“ΑΝΤΙΓΡΑΦΟ”

“DUPLICATE”

“DUPLICATA”

“DUPLICATO”

“DUPLICAAT”

“SEGUNDA VIA”

“KAKSOISKAPPALE”

“DUPLIKAT”

“EFTIRRIT”

NO

“DUPLIKAT”.

The endorsement referred to in paragraph 2 shall be inserted in the “Remarks” box of the duplicate movement

3.
certificate EUR.1.

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

4.
from that date.

Article 19

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

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

Article 19a

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-
originating materials which are identical and interchangeable, the customs authorities may, at the written request of
those concerned, authorise the so-called “accounting segregation” method to be used for managing such stocks.

2.
This method must be able to ensure that, for a specific reference-period, the number of products obtained
which could be considered as “originating” is the same as that which would have been obtained if there had been
physical segregation of the stocks.

3.

The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.

This method is recorded and applied on the basis of the general accounting principles applicable in the country

4.
where the product was manufactured.

L 137/60

EN

Official Journal of the European Union

5.6.2003

5.
The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity
of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall
provide a statement of how the quantities have been managed.

6.
The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time
whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of
the other conditions laid down in this Protocol.

Article 20

Conditions for making out an invoice declaration

1.

An invoice declaration as referred to in Article 15(1)(b) may be made out:

(a)

by an approved exporter within the meaning of Article 21,

(b)

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

An invoice declaration may be made out if the products concerned can be considered as products originating

2.
in the EEA or in one of the countries referred to in Article 3 and fulfil the other requirements of this Protocol.

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

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

5.
Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved
exporter within the meaning of Article 21 shall not be required to sign such declarations provided that he gives the
customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice
declaration which identifies him as if it had been signed in manuscript by him.

6.
An invoice declaration may be made out by the exporter when the products to which it relates are exported, or
after exportation on condition that it is presented in the importing country no longer than two years after the
importation of the products to which it relates.

Article 21

Approved exporter

1.
The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as
“approved exporter”, who makes frequent shipments of products under this Agreement to make out invoice
declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer
to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products
as well as the fulfilment of the other requirements of this Protocol.

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

2.
consider appropriate.

The customs authorities shall grant to the approved exporter a customs authorisation number which shall

3.
appear on the invoice declaration.

4.

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

5.6.2003

EN

Official Journal of the European Union

L 137/61

5.
The customs authorities may withdraw the authorisation at any time. They shall do so where the approved
exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in
paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 22

Validity of proof of origin

A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be

1.
submitted within the said period to the customs authorities of the importing country.

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

In other cases of belated presentation, the customs authorities of the importing country may accept the proofs

3.
of origin where the products have been submitted before the said final date.

Article 23

Submission of proof of origin

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

Article 24

Importation by instalments

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

Article 25

Exemptions from proof of origin

1.
Products sent as small packages from private persons to private persons or forming part of travellers’ personal
luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided
that such products are not imported by way of trade and have been declared as meeting the requirements of this
Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post,
this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that
document.

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

Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or

3.
EUR 1 200 in the case of products forming part of travellers’ personal luggage.

L 137/62

EN

Official Journal of the European Union

5.6.2003

Article 26

Supplier’s declaration

1. When a movement certificate EUR.1 is issued, or an invoice declaration is made out, in one of the Contracting
Parties for originating products, in the manufacture of which goods coming from other Contracting Parties which
have undergone working or processing in the EEA without having obtained preferential originating status have been
used, account shall be taken of supplier’s declaration given for these goods in accordance with this Article.

2.
The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in the EEA by the goods concerned for the purpose of determining whether the products in the
manufacture of which these goods are used, can be considered as products originating in the EEA and fulfil the other
requirements of this Protocol.

3.
A separate supplier’s declaration shall, except in cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex V on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them
to be identified.

4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in the EEA is expected to remain constant for considerable periods of time, he may provide a single
supplier’s declaration to cover subsequent consignments of those goods, hereinafter referred to as a “long term
supplier’s declaration”.

A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out
the declaration. The customs authorities of the country where the declaration is made out lay down the conditions
under which longer periods may be used.

The long term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex VI, and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before supplying him with the first consignment of goods covered by this declaration or together with his
first consignment.

The supplier shall inform his customer immediately in the long-term supplier’s declaration is no longer applicable to
the goods supplied.

5.
The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the provisions of the domestic law of the country where it
is made out, and shall bear the original signature of the supplier in manuscript. The declaration my also be hand-
written; in such a case, it shall be written in ink in printed characters.

6.
The supplier making out a declaration must be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on this declaration is correct.

Article 27

Supporting documents

The documents referred to in Articles 16(3), 20(3) and 26(6) used for the purpose of proving that products covered
by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the EEA or
in one of the countries referred to in Article 3 and fulfil the other requirements of this Protocol may consist inter alia
of the following:

(a)

(b)

(c)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned,
contained for example in his accounts or internal bookkeeping;

documents proving the originating status of materials used, issued or made out in the Contracting Party where
these documents are used in accordance with domestic law;

documents proving the working or processing of materials in the EEA, issued or made out in the Contracting
Party, where these documents are used in accordance with domestic law;

5.6.2003

EN

Official Journal of the European Union

L 137/63

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or
made out in other Contracting Parties in accordance with this Protocol, or in one of the countries referred to in
Article 3, in accordance with rules of origin which are identical to the rules in this Protocol;

(e)

(f)

suppliers’ declaration proving the working or processing undergone in the EEA by materials used, made out in
other Contracting Parties in accordance with this Protocol;

appropriate evidence concerning working or processing undergone outside the EEA by application of Article 11,
proving that the requirements of that Article have been satisfied.

Article 28

Preservation of proof of origin, supplier’s declaration and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the

1.
documents referred to in Article 16(3).

The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice

2.
declaration as well as the documents referred to in Article 20(3).

3.
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and
of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the
documents referred to in Article 26(6).

The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 26(6). This period shall begin from
the date of expiry of validity of the long-term supplier’s declaration.

The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least

4.
three years the application form referred to in Article 16(2).

The customs authorities of the importing country shall keep for at least three years the movement certificates

5.
EUR.1 and the invoice declarations submitted to them.

Article 29

Discrepancies and formal errors

The discovery of slight discrepancies between the statements made in the proof of origin and those made in
1.
the documents submitted to the customs office for the purpose of carrying out the formalities for importing the
products shall not ipso facto render the proof of origin null and void if it is duly established that this document does
correspond to the products submitted.

2.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected
if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 30

Amounts expressed in euro

1.
For the application of the provisions of Article 20(1)(b) and Article 25(3) in cases where products are invoiced
in a currency other than euro, amounts in the national currencies of the Member States of the Community and of
the countries referred to in Article 3 equivalent to the amounts expressed in euro shall be fixed annually by each of
the countries concerned.

A consignment shall benefit from the provisions of Article 20(1)(b) or Article 25(3) by reference to the currency

2.
in which the invoice is drawn up, according to the amount fixed by the country concerned.

L 137/64

EN

Official Journal of the European Union

5.6.2003

3.
The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts
expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of
the European Communities by 15 October and shall apply from 1 January the following year. The Commission of
the European Communities shall notify all countries concerned of the relevant amounts.

4.
A country may round up or down the amount resulting from the conversion into its national currency of an
amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion
by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro
if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any
rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency
equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5.
The amounts expressed in euro shall be reviewed by the EEA Joint Committee at the request of the Contracting
Parties. When carrying out this review, the EEA Joint Committee shall consider the desirability of preserving the
effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in
euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

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

2.
In order to ensure the proper application of this Protocol, the Contracting Parties shall assist each other,
through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1,
the invoice declarations or the suppliers’ declaration and the correctness of the information given in these documents.

Article 32

Verification of proofs of origin

1.
Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities
of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of
the products concerned or the fulfilment of the other requirements of this Protocol.

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

3.
The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they
shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
check considered appropriate.

If the customs authorities of the importing country decide to suspend the granting of preferential treatment to
4.
the products concerned while awaiting the results of the verification, release of the products shall be offered to the
importer subject to any precautionary measures judged necessary.

5.6.2003

EN

Official Journal of the European Union

L 137/65

5.
The customs authorities requesting the verification shall be informed of the results of this verification as soon
as possible. These results must indicate clearly whether the documents are authentic and whether the products
concerned can be considered as products originating in the EEA or in one of the countries referred to in Article 3
and fulfil the other requirements of this Protocol.

6.
If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if
the reply does not contain sufficient information to determine the authenticity of the document in question or the
real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse
entitlement to the preferences.

Article 33

Verification of supplier’s declaration

1.
Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declaration have been taken into account to
issue a movement certificate EUR.1 or to make out an invoice declaration have reasonable doubts as to the
authenticity of the document or the correctness of the information given in this document.

2.
For the purposes of implementing the provisions of paragraph 1, the customs authorities of the abovementioned
country shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents
concerning goods covered by this declaration, to the customs authorities of the country where the declaration was
made out, giving, where appropriate, the reasons of substance or form of an enquiry.

They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.

3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.

4.
The customs authorities requesting the verification shall be informed of the results of this verification as soon
as possible. These results must indicate clearly whether the information given in the supplier’s declaration is correct
and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken
into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

Article 34

Dispute settlement

1. Where disputes arise in relation to the verification procedures of Articles 32 and 33 which cannot be settled
between the customs authorities requesting a verification and the customs authorities responsible for carrying out
this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the
EEA Joint Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing

2.
country shall be under the legislation of the said country.

Article 35

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains
incorrect information for the purpose of obtaining a preferential treatment for products.

L 137/66

EN

Official Journal of the European Union

5.6.2003

Article 36

Free zones

1.
The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of
origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed to prevent their deterioration.

2.
By means of an exemption to the provisions contained in paragraph 1, when products originating in the EEA
are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

The term EEA used in this Protocol does not cover Ceuta and Melilla. The term “products originating in the

1.
EEA” does not cover products originating in Ceuta and Melilla.

For the purpose of the application of Protocol 49 concerning products originating in Ceuta and Melilla, this

2.
Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

Providing they have been transported directly in accordance with the provisions of Article 12, the following

1.
shall be considered as:

(1)

products originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla;

(b)

products obtained in Ceuta and Melilla in the manufacture of which products other than those referred
to in (a) are used, provided that:

(i)

(ii)

the said products have undergone sufficient working or processing within the meaning of Article 5;
or

those products are originating in the EEA, provided that they have been submitted to working or
processing which goes beyond the operations referred to in Article 6.

(2)

products originating in the EEA:

(a)

products wholly obtained in the EEA;

(b)

products obtained in the EEA, in the manufacture of which products other than those referred to in (a)
are used, provided that:

(i)

(ii)

the said products have undergone sufficient working or processing within the meaning of Article 5;
or

those products are originating in Ceuta and Melilla or in the EEA, provided that they have been
submitted to working or processing which goes beyond the operations referred to in Article 6.

5.6.2003

EN

Official Journal of the European Union

L 137/67

2.

Ceuta and Melilla shall be considered as a single territory.

The exporter or his authorised representative shall enter “EEA” and “Ceuta and Melilla” in Box 2 of movement
3.
certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla,
this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4.

The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

L 137/68

EN

Official Journal of the European Union

5.6.2003

Annex I

Introductory notes to the list in Annex II

N o t e 1 :

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within
the meaning of Article 5 of the Protocol.

N o t e 2 :

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

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

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains

the description of that part of the heading covered by the adjacent rules in column 3 or 4.

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

N o t e 3 :

3.1. The provisions of Article 5 of the Protocol, concerning products having acquired originating status which are
used in the manufacture of other products, shall apply, regardless of whether this status has been acquired
inside the factory where these products are used or in another factory in the same country or another EEA
country.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may
be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by
forging” of heading ex 7224.

If this forging has been forged in the EEA from a non-originating ingot, it has already acquired originating
status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the
value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory
in the EEA. The value of the non-originating ingot is thus not taken into account when adding up the value of
the non-originating materials used.

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

5.6.2003

EN

Official Journal of the European Union

L 137/69

3.3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”,
then materials of any heading(s) (even materials of the same description and heading as the product) may be
used, subject, however, to any specific limitations which may also be contained in the rule.

However, the expression “Manufacture from materials of any heading, including other materials of heading ...”
or “Manufacture from materials of any heading, including other materials of the same heading as the product”
means that materials of any heading(s) may be used, except those of the same description as the product as
given in column 2 of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means

that one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical
materials, among other materials, may also be used. This does not mean that both have to be used; it is possible
to use one or the other, or both.

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

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives,
does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

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

Example:

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

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

N o t e 4 :

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

4.2. The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-
fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and
other vegetable fibres of headings 5301 to 5305.

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

L 137/70

EN

Official Journal of the European Union

5.6.2003

4.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres

or waste, of headings 5501 to 5507.

N o t e 5 :

5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall
not be applied to any basic textile materials used in the manufacture of this product and which, taken together,
represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4
below.)

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

from two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

— synthetic man-made staple fibres of poly(phenylene sulphide),

— synthetic man-made staple fibres of poly(vinyl chloride),

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

5.6.2003

EN

Official Journal of the European Union

L 137/71

— other artificial man-made staple fibres,

— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or
of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm,
sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

— other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading
5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp) may be used, provided that their total
weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple
fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy
the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared
for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 %
of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading
5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two
separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.

5.3.

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

5.4.

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

N o t e 6 :

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

L 137/72

EN

Official Journal of the European Union

5.6.2003

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely

in the manufacture of textile products, whether or not they contain textiles.

Example:

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

6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must

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

N o t e 7 :

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes”

are the following:

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g)

polymerisation;

(h)

alkylation;

(i)

isomerisation.

7.2. For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g)

polymerisation;

(h)

alkylation;

(ij)

isomerisation;

(k)

in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction
of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

5.6.2003

EN

Official Journal of the European Union

L 137/73

(l)

in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(m)

(n)

(o)

(p)

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than
20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect
desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further
treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific
process;

in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 %
of these products distils, by volume, including losses, at 300°C, by the ASTM D 86 method;

in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of
a high-frequency electrical brush-discharge;

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional
crystallisation.

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

L 137/74

EN

Official Journal of the European Union

5.6.2003

Annex 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 be all covered by the Agreement. It is, therefore, necessary to consult the
other parts of the Agreement.

HS heading

Description of product

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

1

2

3

or

4

Chapter 1

Live animals

All the animals of Chapter 1 shall be
wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other Manufacture in which all the materials of
aquatic invertebrates

Chapter 3 used are wholly obtained

ex Chapter 4

Dairy produce; birds’ eggs; natural honey; Manufacture in which all the materials of
edible products of animal origin, not Chapter 4 used are wholly obtained
elsewhere specified or included; except
for:

0403

Buttermilk, curdled milk and cream, Manufacture in which:
yoghurt, kephir and other fermented or – all the materials of Chapter 4 used are
acidified milk and cream, whether or not
concentrated or containing added sugar
or other sweetening matter or flavoured
or containing added fruit, nuts or cocoa

– all the fruit juice (except that of pine-
apple, lime or grapefruit) of heading
2009 used is originating, and

wholly obtained,

– the value of all the materials of Chap-
ter 17 used does not exceed 30 % of
the ex-works price of the product

ex Chapter 5

Products of animal origin, not elsewhere Manufacture in which all the materials of
specified or included; except for:

Chapter 5 used are wholly obtained

ex 0502

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

straightening of bristles and hair

disinfecting,

sorting

and

5.6.2003

EN

Official Journal of the European Union

L 137/75

HS heading

Description of product

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

1

Chapter 6

2

3

or

4

Live trees and other plants; bulbs, roots Manufacture in which:
and the like; cut flowers and ornamental
foliage

wholly obtained, and

– all the materials of Chapter 6 used are

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

Chapter 7

Edible vegetables and certain roots and Manufacture in which all the materials of
tubers

Chapter 7 used are wholly obtained

Chapter 8

Edible fruit and nuts; peel of citrus fruits Manufacture in which:
or melons

– all the fruit and nuts used are wholly

obtained, and

– the value of all the materials of Chap-
ter 17 used does not exceed 30 % of
the value of the ex-works price of the
product

ex Chapter 9

Coffee, tea, maté and spices; except for: Manufacture in which all the materials of

Chapter 9 used are wholly obtained

0901

Coffee, whether or not roasted or decaf- Manufacture from materials of any head-
feinated; coffee husks and skins; coffee ing
substitutes containing coffee in any pro-
portion

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Manufacture from materials of any head-
ing

Manufacture from materials of any head-
ing

Chapter 10

Cereals

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

ex Chapter 11

Products of the milling industry; malt; Manufacture in which all
the cereals,
starches; inulin; wheat gluten; except for: edible vegetables, roots and tubers of
heading 0714 or fruit used are wholly
obtained

ex 1106

Flour, meal and powder of the dried, Drying and milling of leguminous veg-
shelled leguminous vegetables of heading etables of heading 0708
0713

Chapter 12

Oil seeds and oleaginous fruits; miscel- Manufacture in which all the materials of
laneous grains, seeds and fruit; industrial Chapter 12 used are wholly obtained
or medicinal plants; straw and fodder

1301

Lac; natural gums, resins, gum-resins and Manufacture in which the value of all the
materials of heading 1301 used does not
oleoresins (for example, balsams)
exceed 50 % of the ex-works price of the
product

L 137/76

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

1302

2

3

or

4

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

– Mucilages and thickeners, modified, Manufacture from non-modified muci-

derived from vegetable products

lages and thickeners

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable Manufacture in which all the materials of
products not elsewhere specified or Chapter 14 used are wholly obtained
included

ex Chapter 15

Animal or vegetable fats and oils and Manufacture from materials of any head-
their cleavage products; prepared edible ing, except that of the product
fats; animal or vegetable waxes; except
for:

1501

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

– Fats from bones or waste

– Other

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

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

1502

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

– Fats from bones or waste

– Other

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

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

1504

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

– Solid fractions

– Other

ex 1505

Refined lanolin

Manufacture from materials of any head-
ing, including other materials of heading
1504

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

Manufacture from crude wool grease of
heading 1505

5.6.2003

EN

Official Journal of the European Union

L 137/77

HS heading

Description of product

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

1

1506

2

3

or

4

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

– Solid fractions

– Other

Manufacture from materials of any head-
ing, including other materials of heading
1506

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

1507 to 1515

Vegetable oils and their fractions:

– Soya, ground nut, palm, copra, palm Manufacture from materials of any head-

ing, except that of the product

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 manufac-
ture of foodstuffs for human consump-
tion

– Solid fractions, except for that of jojoba Manufacture from other materials of

oil

– Other

headings 1507 to 1515

Manufacture in which all the vegetable
materials used are wholly obtained

1516

1517

Chapter 16

Animal or vegetable fats and oils and Manufacture in which:
their fractions, partly or wholly hydro- – all the materials of Chapter 2 used are
genated, inter-esterified, re-esterified or
elaidinised, whether or not refined, but
not further prepared

wholly obtained, and

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

Margarine; edible mixtures or prep- Manufacture in which:
arations of animal or vegetable fats or – all the materials of Chapters 2 and 4
oils or of fractions of different fats or oils
of this Chapter, other than edible fats or
oils or their fractions of heading 1516

used are wholly obtained, and

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

Preparations of meat, of fish or of crus- Manufacture:
taceans, molluscs or other aquatic invert-
ebrates

– from animals of Chapter 1, and/or

– in which all the materials of Chapter 3

used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except Manufacture from materials of any head-
for:

ing, except that of the product

L 137/78

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 1701

1702

2

3

or

4

Cane or beet sugar and chemically pure Manufacture in which the value of all the
sucrose, in solid form, containing added materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the
flavouring or colouring matter
product

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

– Chemically-pure maltose and fructose Manufacture from materials of any head-
ing, including other materials of heading
1702

– Other sugars in solid form, containing Manufacture in which the value of all the
added flavouring or colouring matter materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the
product

– Other

Manufacture in which all the materials
used are originating

ex 1703

1704

Molasses resulting from the extraction Manufacture in which the value of all the
or refining of sugar, containing added materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the
flavouring or colouring matter
product

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

– from materials of any heading, except

that of the product, and

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

Chapter 18

Cocoa and cocoa preparations

Manufacture:

– from materials of any heading, except

that of the product, and

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

1901

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

5.6.2003

EN

Official Journal of the European Union

L 137/79

HS heading

Description of product

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

1

2

3

or

4

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture:

– from materials of any heading, except

that of the product, and

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

1902

Pasta, whether or not cooked or stuffed
(with meat or other substances) or other-
wise prepared, such as spaghetti, maca-
roni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not
prepared:

– Containing 20 % or less by weight of Manufacture in which all the cereals and
meat, meat offal, fish, crustaceans or derivatives (except durum wheat and its
molluscs

derivatives) used are wholly obtained

– Containing more than 20 % by weight Manufacture in which:

of meat, meat offal, fish, crustaceans or – all
molluscs

the cereals and their derivatives
(except durum wheat and its deriva-
tives) used are wholly obtained, and

– all the materials of Chapters 2 and 3

used are wholly obtained

Tapioca and substitutes therefore pre- Manufacture from materials of any head-
ing, except potato starch of heading
pared from starch, in the form of flakes,
1108
grains, pearls, siftings or similar forms

Prepared foods obtained by the swelling Manufacture:
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
(except flour, groats and meal), pre-
cooked or otherwise prepared, not else-
where specified or included

– from materials of any heading, except

those of heading 1806,

– in which all

the cereals and flour
(except durum wheat and Zea indurata
maize, and their derivatives) used are
wholly obtained, and

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

Bread, pastry, cakes, biscuits and other Manufacture from materials of any head-
bakers’ wares, whether or not containing ing, except those of Chapter 11
cocoa;
empty
communion wafers,
cachets of a kind suitable for pharmaceu-
tical use, sealing wafers, rice paper and
similar products

1903

1904

1905

ex Chapter 20

Preparations of vegetables, fruit, nuts or Manufacture in which all the fruit, nuts
other parts of plants; except for:

or vegetables used are wholly obtained

L 137/80

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 2001

2

3

or

4

Yams, sweet potatoes and similar edible Manufacture from materials of any head-
parts of plants containing 5 % or more ing, except that of the product
by weight of starch, prepared or pre-
served by vinegar or acetic acid

ex 2004 and
ex 2005

Potatoes in the form of flour, meal or Manufacture from materials of any head-
flakes, prepared or preserved otherwise ing, except that of the product
than by vinegar or acetic acid

2006

2007

fruit, nuts,

fruit-peel and Manufacture in which the value of all the
Vegetables,
other parts of plants, preserved by sugar materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the
(drained, glacé or crystallized)
product

Jams, fruit jellies, marmalades, fruit or Manufacture:
nut purée and fruit or nut pastes, ob- – from materials of any heading, except
tained by cooking, whether or not con-
taining added sugar or other sweetening
matter

that of the product, and

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

ex 2008

spirits

– Nuts, not containing added sugar or Manufacture in which the value of all 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

– Peanut butter; mixtures based on Manufacture from materials of any head-

cereals; palm hearts; maize (corn)

ing, except that of the product

– Other except for fruit and nuts cooked Manufacture:

otherwise than by steaming or boiling
in water, not containing added sugar,
frozen

– from materials of any heading, except

that of the product, and

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

2009

Fruit juices (including grape must) and Manufacture:
vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweeten-
ing matter

– from materials of any heading, except

that of the product, and

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

ex Chapter 21

Miscellaneous
except for:

edible

preparations; Manufacture from materials of any head-

ing, except that of the product

5.6.2003

EN

Official Journal of the European Union

L 137/81

HS heading

Description of product

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

1

2101

2103

ex 2104

2106

2

3

or

4

Extracts, essences and concentrates, of Manufacture:
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

obtained

essences

– from materials of any heading, except

that of the product, and

– in which all the chicory used is wholly

Sauces and preparations therefor; mixed
condiments and mixed seasonings; mus-
tard flour and meal and prepared mus-
tard:

– Sauces and preparations

mixed condiments and mixed season-
ings

therefor; Manufacture from materials of any head-
ing, except that of the product. However,
mustard flour or meal or prepared mus-
tard may be used

– Mustard flour and meal and prepared Manufacture from materials of any head-

mustard

ing

Soups and broths and preparations Manufacture from materials of any head-
ing, except prepared or preserved veg-
therefor
etables of headings 2002 to 2005

Food preparations not elsewhere speci- Manufacture:
fied or included

– from materials of any heading, except

that of the product, and

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

ex Chapter 22

Beverages, spirits and vinegar; except for: Manufacture:

– from materials of any heading, except

that of the product, and

– in which all the grapes or materials
derived from grapes used are wholly
obtained

2202

including mineral waters and Manufacture:

Waters,
aerated waters, containing added sugar – from materials of any heading, except
or other sweetening matter or flavoured,
and other non-alcoholic beverages, not
including fruit or vegetable juices of
heading 2009

that of the product,

– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product, and

– in which all the fruit juice used (except
that of pineapple, lime or grapefruit) is
originating

L 137/82

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2207

2208

2

3

or

4

ethyl

alcohol

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

of

an Manufacture:

– from materials of any heading, except

heading 2207 or 2208, and

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

ethyl

alcohol

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

of

an Manufacture:

– from materials of any heading, except

heading 2207 or 2208, and

– in which all the grapes or materials
derived from grapes used are 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 indus- Manufacture from materials of any head-
tries; prepared animal fodder; except for:

ing, except that of the product

ex 2301

ex 2303

ex 2306

Whale meal; flours, meals and pellets of Manufacture in which all the materials
fish or of crustaceans, molluscs or other of Chapters 2 and 3 used are wholly
aquatic invertebrates, unfit for human obtained
consumption

(excluding concentrated is wholly obtained

Residues from the manufacture of starch Manufacture in which all the maize used
from maize
steeping liquors), of a protein content,
calculated on the dry product, exceeding
40 % by weight

cake

and other

Oil
resulting from the extraction of olive oil, are wholly obtained
containing more than 3 % of olive oil

solid residues Manufacture in which all the olives used

2309

Preparations of a kind used in animal Manufacture in which:
feeding

– all the cereals, sugar or molasses, meat

or milk used are originating, and

– all the materials of Chapter 3 used are

wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco sub- Manufacture in which all the materials of
stitutes; except for:

Chapter 24 used are wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
of tobacco or of tobacco substitutes
or tobacco refuse of heading 2401 used
is originating

5.6.2003

EN

Official Journal of the European Union

L 137/83

HS heading

Description of product

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

1

2

3

or

4

ex 2403

Smoking tobacco

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

ex Chapter 25

Salt; sulphur; earths and stone; plastering Manufacture from materials of any head-
materials, lime and cement; except for:

ing, except that of the product

ex 2504

ex 2515

ex 2516

crystalline

content,
Natural
enriched carbon content, purified and purifying and grinding of crude crystal-
ground

graphite, with Enriching

line graphite

carbon

the

of

Marble, merely cut, by sawing or other- Cutting, by sawing or otherwise, of mar-
wise, into blocks or slabs of a rectangular ble (even if already sawn) of a thickness
(including square) shape, of a thickness exceeding 25 cm
not exceeding 25 cm

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

shape, of

a

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

ex 2520

Crushed natural magnesium carbonate Manufacture from materials of any head-
(magnesite), in hermetically-sealed con-
ing, except that of the product. However,
tainers, and magnesium oxide, whether natural magnesium carbonate (magnes-
or not pure, other than fused magnesia ite) may be used
or dead-burned (sintered) magnesia

Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 27

Mineral fuels, mineral oils and products Manufacture from materials of any head-
of
stances; mineral waxes; except for:

their distillation; bituminous sub-

ing, except that of the product

L 137/84

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 2707

ex 2709

2710

2

3

or

4

Oils in which the weight of the aromatic Operations of refining and/or one or
constituents exceeds that of the non- more specific process(es) (1)
aromatic constituents, being oils similar or
to mineral oils obtained by distillation of
high temperature coal tar, of which more
than 65 % by volume distils at a tempera-
ture of up to 250 °C (including mixtures
of petroleum spirit and benzole), for use
as power or heating fuels

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

in which all

Crude oils obtained from bituminous Destructive distillation of bituminous
minerals

materials

Petroleum oils and oils obtained from Operations of refining and/or one or
bituminous materials, other than crude; more specific process(es) (2)
preparations not elsewhere specified or or
included, containing by weight 70 % or
more of petroleum oils or of oils obtai-
ned from bituminous materials, these
oils being the basic constituents of the
preparations; waste oils

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

in which all

2711

Petroleum gases and other gaseous Operations of refining and/or one or
hydrocarbons

more specific process(es) (3)

or

in which all

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

2712

Petroleum jelly; paraffin wax, microcrys- Operations of refining and/or one or
talline petroleum wax, slack wax, ozo- more specific process(es) (4)
kerite, lignite wax, peat wax, other min-
eral waxes, and similar products obtained
by synthesis or by other processes,
whether or not coloured

in which all

or

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

2713

Petroleum coke, petroleum bitumen and Operations of refining and/or one or
other residues of petroleum oils or of more specific process(es) (5)
oils obtained from bituminous materials

or

in which all

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

5.6.2003

EN

Official Journal of the European Union

L 137/85

HS heading

Description of product

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

1

2714

2715

2

3

or

4

Bitumen and asphalt, natural; bitumin- Operations of refining and/or one or
ous or oil shale and tar sands; asphaltites more specific process(es) (6)
and asphaltic rocks

or

in which all

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

Bituminous mixtures based on natural Operations of refining and/or one or
asphalt, on natural bitumen, on pet- more specific process(es) (7)
roleum bitumen, on mineral tar or on
mineral tar pitch (for example, bitumin-
ous mastics, cut-backs)

in which all

or

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

ex Chapter 28

Inorganic chemicals; organic or inor- Manufacture from materials of any head- Manufacture in which the value of all the
ganic compounds of precious metals, of
ing, except that of the product. However, materials used does not exceed 40 % of
rare-earth metals, of radioactive elements materials of the same heading as the the ex-works price of the product
or of isotopes; except for:

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

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

ex Chapter 29

Organic chemicals; except for:

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

L 137/86

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 2901

2

3

or

4

Acyclic hydrocarbons for use as power Operations of refining and/or one or
or heating fuels

more specific process(es) (8)

or

in which all

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

ex 2902

Cyclanes and cyclenes (other than azu- Operations of refining and/or one or
lenes), benzene, toluene, xylenes, for use more specific process(es) (9)
as power or heating fuels

or

in which all

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

ex 2905

Metal alcoholates of alcohols of
heading and of ethanol

this Manufacture from materials of any head- Manufacture in which the value of all the
ing, including other materials of heading materials used does not exceed 40 % of
2905. However, metal alcoholates of this the ex-works price of the product
heading may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

2915

ex 2932

2933

2934

Saturated acyclic monocarboxylic acids Manufacture from materials of any head- Manufacture in which the value of all the
and their anhydrides, halides, peroxides ing. However,
the materials used does not exceed 40 % of
and peroxyacids; their halogenated, sul- materials of headings 2915 and 2916 the ex-works price of the product
phonated, nitrated or nitrosated deriva- used shall not exceed 20 % of the ex-
tives

works price of the product

the value of all

– Internal ethers and their halogenated, Manufacture from materials of any head- Manufacture in which the value of all the
the materials used does not exceed 40 % of
the ex-works price of the product

sulphonated, nitrated or nitrosated ing. However,
derivatives

the value of all

materials of heading 2909 used shall not
exceed 20 % of the ex-works price of the
product

– Cyclic acetals and internal hemiacetals Manufacture

and their halogenated, sulphonated, heading
nitrated or nitrosated derivatives

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

Heterocyclic compounds with nitrogen Manufacture from materials of any head- Manufacture in which the value of all the
the materials used does not exceed 40 % of
hetero-atom(s) only

the value of all

ing. However,
materials of headings 2932 and 2933 the ex-works price of the product
used shall not exceed 20 % of the ex-
works price of the product

Nucleic acids and their salts, whether or Manufacture from materials of any head- Manufacture in which the value of all the
not chemically defined; other hetero-
the materials used does not exceed 40 % of
cyclic compounds

ing. However,
materials of headings 2932, 2933 and the ex-works price of the product
2934 used shall not exceed 20 % of the
ex-works price of the product

the value of all

5.6.2003

EN

Official Journal of the European Union

L 137/87

HS heading

Description of product

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

1

ex 2939

2

3

or

4

Concentrates of poppy straw containing Manufacture in which the value of all the
not less than 50 % by weight of alkaloids materials used does not exceed 50 % of

the ex-works price of the product

ex Chapter 30

Pharmaceutical products; except for:

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

3002

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

– Products consisting of two or more Manufacture from materials of any head-
constituents which have been mixed ing, including other materials of heading
together for therapeutic or prophylac- 3002. However, materials of the same
tic uses or unmixed products for these description as the product may be used,
uses, put up in measured doses or in provided that their total value does not
exceed 20 % of the ex-works price of the
forms or packings for retail sale
product

– Other

– – Human blood

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

peutic or prophylactic uses

– – Animal blood prepared for thera- Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

– – Blood fractions other than antisera, Manufacture from materials of any head-
haemoglobin, blood globulins and ing, including other materials of heading
3002. However, materials of the same
serum globulins
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

L 137/88

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

serum globulins

– – Haemoglobin, blood globulins and Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

– – Other

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

3003 and 3004 Medicaments (excluding goods of head-

ing 3002, 3005 or 3006):

2941

– Obtained from amikacin of heading Manufacture from materials of any head-
ing, except that of the product. However,
materials of headings 3003 and 3004
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product

– Other

Manufacture:

– from materials of any heading, except
that of the product. However, materials
of headings 3003 and 3004 may be
used, provided that their total value
does not exceed 20 % of the ex-works
price of the product, and

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

ex 3006

Waste pharmaceuticals
note 4(k) to this Chapter

specified in The origin of the product in its original

classification shall be retained

ex Chapter 31

Fertilisers; except for:

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

5.6.2003

EN

Official Journal of the European Union

L 137/89

HS heading

Description of product

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

1

ex 3105

2

3

or

4

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

– from materials of any heading, except
that of the product. However, materials
of the same heading as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product, and

– sodium nitrate

–

calcium cyanamide

– potassium sulphate

– magnesium potassium sulphate

– 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

ex Chapter 32

Tanning or dyeing extracts; tannins and Manufacture from materials of any head- Manufacture in which the value of all the
their derivatives; dyes, pigments and ing, except that of the product. However, materials used does not exceed 40 % of
other colouring matter; paints and var- materials of the same heading as the the ex-works price of the product
inks; product may be used, provided that their
nishes; putty and other mastics;
total value does not exceed 20 % of the
except for:
ex-works price of the product

ex 3201

3205

Tannins and their salts, ethers, esters and Manufacture from tanning extracts of Manufacture in which the value of all the
materials used does not exceed 40 % of
other derivatives
the ex-works price of the product

vegetable origin

Colour lakes; preparations as specified in Manufacture from materials of any head- Manufacture in which the value of all the
note 3 to this chapter based on colour ing, except headings 3203, 3204 and materials used does not exceed 40 % of
lakes( 10)

3205. However, materials of heading the ex-works price of the product
3205 may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

ex Chapter 33

Essential oils and resinoids; perfumery, Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
cosmetic or toilet preparations; except
materials of the same heading as the the ex-works price of the product
for:
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

3301

ing,

Essential oils (terpeneless or not), includ- Manufacture from materials of any head- Manufacture in which the value of all the
ing concretes and absolutes; resinoids;
including materials of a different materials used does not exceed 40 % of
extracted oleoresins; concentrates of “group” (11)
in this heading. However,
in materials of the same group as the prod-
essential oils in fats,
waxes or the like, obtained by enfleurage uct may be used, provided that their total
or maceration; terpenic by-products of value does not exceed 20 % of the ex-
the deterpenation of essential oils; aque- works price of the product
ous distillates and aqueous solutions of
essential oils

the ex-works price of the product

in fixed oils,

L 137/90

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex Chapter 34

surface-active

agents, Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of

Soap, organic
washing preparations, lubricating prep-
arations, artificial waxes, prepared waxes, materials of the same heading as the the ex-works price of the product
polishing or
scouring preparations, product may be used, provided that their
candles and similar articles, modelling total value does not exceed 20 % of the
pastes, “dental waxes” and dental prep- ex-works price of the product
arations with a basis of plaster; except
for:

ex 3403

Lubricating preparations containing less Operations of refining and/or one or
than 70 % by weight of petroleum oils or more specific process(es) (12)
oils obtained from bituminous minerals

or

in which all

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

3404

Artificial waxes and prepared waxes:

– With a basis of paraffin, petroleum Manufacture from materials of any head-
waxes, waxes obtained from bitumin-
ing, except that of the product. However,
ous minerals, slack wax or scale wax materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product

– Other

Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 40 % of
ing, except:
the ex-works price of the product

– hydrogenated oils having the character

of waxes of heading 1516,

– fatty acids not chemically defined or
industrial
fatty alcohols having the
character of waxes of heading 3823,
and

– materials of heading 3404

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

ex Chapter 35

Albuminoidal
starches; glues; enzymes; except for:

substances; modified Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

5.6.2003

EN

Official Journal of the European Union

L 137/91

HS heading

Description of product

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

1

3505

2

3

or

4

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

– Starch ethers and esters

Manufacture from materials of any head- Manufacture in which the value of all the
ing, including other materials of heading materials used does not exceed 40 % of
3505

the ex-works price of the product

– Other

Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 40 % of
ing, except those of heading 1108
the ex-works price of the product

ex 3507

Prepared enzymes not elsewhere speci- Manufacture in which the value of all the
materials used does not exceed 50 % of
fied or included
the ex-works price of the product

Chapter 36

pyrotechnic

Explosives;
matches; pyrophoric
combustible preparations

alloys;

products; Manufacture from materials of any head- Manufacture in which the value of all the
certain ing, except that of the product. However, materials used does not exceed 40 % of
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

ex Chapter 37

Photographic or cinematographic goods; Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
except for:
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

3701

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

phy, in packs

– Instant print film for colour photogra- Manufacture from materials of any head- Manufacture in which the value of all the
ing, except those of headings 3701 and materials used does not exceed 40 % of
3702. However, materials of heading the ex-works price of the product
3702 may be used, provided that their
total value does not exceed 30 % of the
ex-works price of the product

– Other

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except those of headings 3701 and materials used does not exceed 40 % of
3702. However, materials of headings the ex-works price of the product
3701 and 3702 may be used, provided
that their total value does not exceed
20 % of the ex-works price of the product

L 137/92

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

3702

3704

2

3

or

4

Photographic film in rolls, sensitised, Manufacture from materials of any head- Manufacture in which the value of all the
unexposed, of any material other than ing, except those of headings 3701 and materials used does not exceed 40 % of
paper, paperboard or textiles;
print film in rolls, sensitised, unexposed

the ex-works price of the product

instant 3702

Photographic plates, film paper, paper- Manufacture from materials of any head- Manufacture in which the value of all the
ing, except those of headings 3701 to materials used does not exceed 40 % of
board and textiles, exposed but not
3704
developed

the ex-works price of the product

ex Chapter 38

Miscellaneous chemical products; except Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
for:
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product

ex 3801

– Colloidal graphite in suspension in oil Manufacture in which the value of all the
and semi-colloidal graphite; carbon- materials used does not exceed 50 % of
aceous pastes for electrodes

the ex-works price of the product

– Graphite in paste form, being a mixture Manufacture in which the value of all the Manufacture in which the value of all the
of more than 30 % by weight of materials of heading 3403 used does not materials used does not exceed 40 % of
graphite with mineral oils

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of Manufacture in which the value of all the
materials used does not exceed 40 % of
raw spirits of sulphate turpentine
the ex-works price of the product

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

3809

rodenticides,

Insecticides,
fungicides, Manufacture in which the value of all the
herbicides, anti-sprouting products and materials used does not exceed 50 % of
plant-growth regulators, disinfectants the ex-works price of the products
and similar products, put up in forms or
packings for retail sale or as preparations
or articles (for example, sulphur-treated
bands, wicks and candles, and fly-papers)

Finishing agents, dye carriers to acceler- Manufacture in which the value of all the
ate the dyeing or fixing of dyestuffs and materials used does not exceed 50 % of
other products and preparations (for
example, dressings and mordants), of a
kind used in the textile, paper, leather or
like industries, not elsewhere specified or
included

the ex-works price of the products

5.6.2003

EN

Official Journal of the European Union

L 137/93

HS heading

Description of product

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

1

3810

3811

3812

3813

3814

3818

3819

3820

3822

2

3

or

4

Pickling preparations for metal surfaces; Manufacture in which the value of all the
fluxes and other auxiliary preparations materials used does not exceed 50 % of
for soldering, brazing or welding; solder-
ing, 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

the ex-works price of the products

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

– Prepared additives for lubricating oil, Manufacture in which the value of all the
containing petroleum oils or oils obtai- materials of heading 3811 used does not
exceed 50 % of the ex-works price of the
ned from bituminous minerals
product

– Other

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

Prepared rubber accelerators; compound Manufacture in which the value of all the
plasticisers for rubber or plastics, not materials used does not exceed 50 % of
elsewhere specified or included; anti-
oxidizing preparations and other com-
pound stabilisers for rubber or plastics

the ex-works price of the product

and charges

Preparations
fire- Manufacture in which the value of all the
extinguishers; charged fire-extinguishing materials used does not exceed 50 % of
grenades

the ex-works price of the product

for

Organic composite solvents and thin- Manufacture in which the value of all the
ners, not elsewhere specified or included; materials used does not exceed 50 % of
prepared paint or varnish removers

the ex-works price of the product

Chemical elements doped for use in Manufacture in which the value of all the
electronics, in the form of discs, wafers materials used does not exceed 50 % of
or similar forms; chemical compounds the ex-works price of the product
doped for use in electronics

Hydraulic brake fluids and other pre- Manufacture in which the value of all the
pared liquids for hydraulic transmission, materials used does not exceed 50 % of
not containing or containing less than the ex-works price of the product
70 % by weight of petroleum oils or oils
obtained from bituminous minerals

Anti-freezing preparations and prepared Manufacture in which the value of all the
materials used does not exceed 50 % of
de-icing fluids
the ex-works price of the product

Diagnostic or laboratory reagents on a Manufacture in which the value of all the
backing, prepared diagnostic or labora- materials used does not exceed 50 % of
tory reagents whether or not on a back-
ing, other than those of heading 3002 or
3006; certified reference materials

the ex-works price of the product

L 137/94

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

3823

2

3

or

4

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

– Industrial monocarboxylic fatty acids, Manufacture from materials of any head-

acid oils from refining

ing, except that of the product

– Industrial fatty alcohols

Manufacture from materials of any head-
ing, including other materials of heading
3823

3824

Prepared binders for foundry moulds or
cores; chemical products and prep-
arations of the chemical or allied indus-
tries (including those consisting of mix-
tures of natural products), not elsewhere
specified or included:

– The following of this heading:

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

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
materials of the same heading as the the ex-works price of the product
product may be used, provided that their
total value does not exceed 20 % of the

– – Naphthenic acids, their water-insolu- ex-works price of the product

ble salts and their esters

– – Sorbitol other than that of heading

2905

– – Petroleum sulphonates,

excluding
petroleum sulphonates of alkali met-
als, of ammonium or of ethanola-
mines; thiophenated sulphonic acids
of oils obtained from bituminous
minerals, and their salts

– – Ion exchangers

– – Getters for vacuum tubes

– – Alkaline iron oxide for the purifi-

cation of gas

– – Ammoniacal gas liquors and spent
oxide produced in coal gas purifi-
cation

– – Sulphonaphthenic acids, their water-

insoluble salts and their esters

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having different

anions

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

– Other

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

5.6.2003

EN

Official Journal of the European Union

L 137/95

HS heading

Description of product

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

1

2

3

or

4

3901 to 3915

Plastics in primary forms, waste, parings
and scrap, of plastic; except for headings
ex 3907 and 3912 for which the rules
are set out below:

– Addition homopolymerisation prod- Manufacture in which:

ucts in which a single monomer con-
tributes more than 99 % by weight to
the total polymer content

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

– within the above limit, the value of all
the materials of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (13)

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 Manufacture in which the value of all the
materials of Chapter 39 used does not materials used does not exceed 25 % of
exceed 20 % of the ex-works price of the the ex-works price of the product
product (14)

ex 3907

and
copolymer (ABS)

– Copolymer, made from polycarbonate Manufacture from materials of any head-
acrylonitrile-butadiene-styrene ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product (15)

– Polyester

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

3912

Cellulose and its chemical derivatives, Manufacture in which the value of all the
not elsewhere specified or included, in materials of the same heading as the
product used does not exceed 20 % of
primary forms
the ex-works price of the product

3916 to 3921

except

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

for headings

– Flat products, further worked than only Manufacture in which the value of all the Manufacture in which the value of all the
surface-worked or cut into forms other materials of Chapter 39 used does not materials used does not exceed 25 % of
than rectangular
other products, further worked than product
only surface-worked

(including square); exceed 50 % of the ex-works price of the the ex-works price of the product

– Other:

– – Addition homopolymerisation prod- Manufacture in which:

ucts in which a single monomer
contributes more than 99 % by
weight to the total polymer content

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

– within the above limit, the value of all
the materials of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (16)

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

L 137/96

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– – Other

Manufacture in which the value of all the Manufacture in which the value of all the
materials of Chapter 39 used does not materials used does not exceed 25 % of
exceed 20 % of the ex-works price of the the ex-works price of the product
product (17)

ex 3916 and
ex 3917

Profile shapes and tubes

Manufacture in which:

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed 20 %
of the ex-works price of the product

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

ex 3920

– Ionomer sheet or film

Manufacture from a thermoplastic partial Manufacture in which the value of all the
salt which is a copolymer of ethylene materials used does not exceed 25 % of
and metacrylic acid partly neutralised the ex-works price of the product
with metal ions, mainly zinc and sodium

amides or polyethylene

– Sheets of regenerated cellulose, poly- Manufacture in which the value of all the
materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product

ex 3921

Foils of plastic, metallised

Manufacture
from highly-transparent Manufacture in which the value of all the
polyester-foils with a thickness of less materials used does not exceed 25 % of
than 23 micron (18)

the ex-works price of the product

3922 to 3926 Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for: Manufacture from materials of any head-

ing, except that of the product

ex 4001

Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber

4005

4012

in Manufacture in which the value of all the
Compounded rubber, unvulcanised,
primary forms or in plates, sheets or materials used, except natural rubber,
does not exceed 50 % of the ex-works
strip
price of the product

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

– Retreaded pneumatic, solid or cushion Retreading of used tyres

tyres, of rubber

– Other

Manufacture from materials of any head-
ing, except those of headings 4011 and
4012

5.6.2003

EN

Official Journal of the European Union

L 137/97

HS heading

Description of product

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

1

2

3

or

4

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than furskins) Manufacture from materials of any head-
and leather; except for:

ing, except that of the product

ex 4102

Raw skins of sheep or lambs, without Removal of wool from sheep or lamb
wool on

skins, with wool on

4104 to 4106

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

Manufacture from materials of any head-
ing, except that of the product

4107, 4112
and 4113

Leather further prepared after tanning Manufacture from materials of any head-
or crusting, including parchment-dressed ing, except headings 4104 to 4113
leather, without wool or hair on, whether
or not split, other than leather of heading
4114

ex 4114

leather and patent

Patent
leather; metallised leather

laminated Manufacture from materials of headings
4104 to 4106, 4107, 4112 or 4113,
provided that their total value does not
exceed 50 % of the ex-works price of the
product

Chapter 42

Articles of leather; saddlery and harness; Manufacture from materials of any head-
travel goods, handbags and similar con-
tainers; articles of animal gut (other than
silk worm gut)

ing, except that of the product

ex Chapter 43

Furskins and artificial fur; manufactures Manufacture from materials of any head-
thereof; except for:

ing, except that of the product

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

Bleaching or dyeing, in addition to cut-
ting and assembly of non-assembled tan-
ned or dressed furskins

– Other

Manufacture from non-assembled, tan-
ned or dressed furskins

4303

Articles of apparel, clothing accessories Manufacture from non-assembled tan-
ned or dressed furskins of heading 4302
and other articles of furskin

ex Chapter 44

Wood and articles of wood; wood char- Manufacture from materials of any head-
coal; except for:

ing, except that of the product

L 137/98

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Sheets for veneering (including those Splicing, planing, sanding or end-jointing
obtained by slicing laminated wood) and
for plywood, of a thickness not exceeding
6 mm, spliced, and other wood sawn
lengthwise, sliced or peeled of a thickness
not exceeding 6 mm, planed, sanded or
end-jointed

ex 4409

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

ex 4410 to
ex 4413

and mouldings,
Beadings
moulded skirting and other moulded
boards

including Beading or moulding

ex 4415

ex 4416

ex 4418

Packing cases, boxes, crates, drums and Manufacture from boards not cut to size
similar packings, of wood

Casks, barrels, vats, tubs and other coop- Manufacture from riven staves, not fur-
ers’ products and parts thereof, of wood ther worked than sawn on the two

principal surfaces

– Builders’ joinery and carpentry of wood Manufacture from materials of any head-
ing, except that of the product. However,
cellular wood panels, shingles and shakes
may be used

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for Manufacture from wood of any heading,
footwear

except drawn wood of heading 4409

ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any head-
ing, except that of the product

5.6.2003

EN

Official Journal of the European Union

L 137/99

HS heading

Description of product

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

1

2

3

or

4

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of esparto or of Manufacture from materials of any head-
other plaiting materials; basketware and ing, except that of the product
wickerwork

Chapter 47

Pulp of wood or of other fibrous cellu- Manufacture from materials of any head-
losic material;
scrap) paper or paperboard

recovered (waste and ing, except that of the product

ex Chapter 48

Paper and paperboard; articles of paper Manufacture from materials of any head-
pulp, of paper or of paperboard; except
for:

ing, except that of the product

ex 4811

Paper and paperboard, ruled,
squared only

lined or Manufacture

from

paper-making

materials of Chapter 47

4816

4817

Carbon paper, self-copy paper and other Manufacture
copying or transfer papers (other than materials of Chapter 47
those of heading 4809), duplicator sten-
cils and offset plates, of paper, whether
or not put up in boxes

from

paper-making

Envelopes, letter cards, plain postcards Manufacture:
and correspondence cards, of paper or – from materials of any heading, except
paperboard; boxes, pouches, wallets and
writing compendiums, of paper or paper-
board, containing an assortment of paper
stationery

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

that of the product, and

ex 4818

Toilet paper

Manufacture
materials of Chapter 47

from

paper-making

ex 4819

Cartons, boxes, cases, bags and other Manufacture:
packing containers, of paper, paper- – from materials of any heading, except
board, cellulose wadding or webs of
cellulose fibres

that of the product, and

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

L 137/100

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex 4820

Letter pads

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

ex 4823

Other paper, paperboard, cellulose wad- Manufacture
ding and webs of cellulose fibres, cut to materials of Chapter 47
size or shape

from

paper-making

ex Chapter 49

Printed books, newspapers, pictures and Manufacture from materials of any head-
other products of the printing industry;
manuscripts,
and plans;
typescripts
except for:

ing, except that of the product

4909

Printed or illustrated postcards; printed Manufacture from materials of any head-
cards bearing personal greetings, mess-
ing, except those of headings 4909 and
ages or announcements, whether or not 4911
illustrated, with or without envelopes or
trimmings

4910

Calendars of any kind, printed, including
calendar blocks:

– Calendars of the “perpetual” type or Manufacture:

with replaceable blocks mounted on
bases other than paper or paperboard

– from materials of any heading, except

that of the product, and

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

– Other

Manufacture from materials of any head-
ing, except those of headings 4909 and
4911

ex Chapter 50

Silk; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 5003

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

5.6.2003

EN

Official Journal of the European Union

L 137/101

HS heading

Description of product

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

1

5004 to
ex 5006

2

3

or

4

Silk yarn and yarn spun from silk waste Manufacture from (19):

– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

– other natural

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

– chemical materials or textile pulp, or

– paper-making materials

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (20)

– Other

Manufacture from (21):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

ex Chapter 51

Wool, fine or coarse animal hair; horse- Manufacture from materials of any head-
hair yarn and woven fabric; except for:

ing, except that of the product

5106 to 5110

Yarn of wool, of fine or coarse animal Manufacture from (22):
hair or of horsehair

– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

– 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 from single yarn (23)

L 137/102

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– Other

Manufacture from (24):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
impregnating, mending and
decatising,
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

ex Chapter 52

Cotton; except for:

Manufacture from materials of any head-
ing, except that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from (25):
– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

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

– chemical materials or textile pulp, or

– paper-making materials

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (26)

– Other

Manufacture from (27):
– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

5.6.2003

EN

Official Journal of the European Union

L 137/103

HS heading

Description of product

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

1

2

3

or

4

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
finishing,
ance processing, permanent
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

ex Chapter 53

Other vegetable textile fibres; paper yarn Manufacture from materials of any head-
and woven fabrics of paper yarn; except
for:

ing, except that of the product

5306 to 5308

Yarn of other vegetable textile fibres; Manufacture from (28):
paper yarn

– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

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

– chemical materials or textile pulp, or

– paper-making materials

5309 to 5311 Woven fabrics of other vegetable textile

fibres; woven fabrics of paper yarn:

– Incorporating rubber thread

Manufacture from single yarn (29)

– Other

Manufacture from (30):
– coir yarn,

– jute yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
finishing,
ance processing, permanent
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

L 137/104

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

5401 to 5406

Yarn, monofilament and thread of man- Manufacture from (31):
made filaments

– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

– 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 from single yarn (32)

– Other

Manufacture from (33):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

5501 to 5507 Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made Manufacture from (34):
staple fibres

– raw silk or silk waste, carded or com-
bed or otherwise prepared for spin-
ning,

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

– chemical materials or textile pulp, or

– paper-making materials

5.6.2003

EN

Official Journal of the European Union

L 137/105

HS heading

Description of product

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

1

2

3

or

4

5512 to 5516 Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (35)

– Other

Manufacture from (36):
– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

ex Chapter 56

Wadding, felt and non-wovens; special Manufacture from (37):
yarns; twine, cordage, ropes and cables – coir yarn,
and articles thereof; except for:

– natural fibres,

– chemical materials or textile pulp, or

– paper-making materials

5602

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

– Needleloom felt

Manufacture from (38):

– natural fibres, or

– chemical materials or textile pulp

However:

– polypropylene filament of heading

5402,

– polypropylene fibres of 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 that
their total value does not exceed 40 % of
the ex-works price of the product

L 137/106

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– Other

Manufacture from (39):

– natural fibres,

– man-made staple fibres made from

casein, or

– chemical materials or textile pulp

5604

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

– Rubber thread and cord, textile covered Manufacture from rubber thread or cord,

not textile covered

– Other

Manufacture from (40):
– natural fibres, not carded or combed
or otherwise processed for spinning,

– chemical materials or textile pulp, or

– paper-making materials

5605

5606

Metallised yarn, whether or not gimped, Manufacture from (41):
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

– natural fibres,

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

– chemical materials or textile pulp, or

– paper-making materials

Gimped yarn, and strip and the like of Manufacture from (42):
heading 5404 or 5405, gimped (other – natural fibres,
than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn

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

– chemical materials or textile pulp, or

– paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (43):
– natural fibres, or

– chemical materials or textile pulp

However:

– polypropylene filament of heading

5402,

5.6.2003

EN

Official Journal of the European Union

L 137/107

HS heading

Description of product

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

1

2

3

or

4

– polypropylene fibres of 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 that
their total value does not exceed 40 % of
the ex-works price of the product

Jute fabric may be used as a backing

Manufacture from (44):
– natural fibres, not carded or combed
or otherwise processed for spinning,
or

– chemical materials or textile pulp

Manufacture from (45):

– coir yarn or jute yarn,

– synthetic or artificial filament yarn,

– natural fibres, or

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

Jute fabric may be used as a backing

– Of other felt

– Other

ex Chapter 58

Special woven fabrics; tufted textile fab-
rics; lace; tapestries; trimmings; embroid-
ery; except for:

– Combined with rubber thread

Manufacture from single yarn (46)

– Other

Manufacture from (47):
– natural fibres,

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

– chemical materials or textile pulp

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

L 137/108

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

5805

5810

5901

5902

5903

2

3

or

4

Hand-woven tapestries of the types Gob- Manufacture from materials of any head-
elins, Flanders, Aubusson, Beauvais and ing, except that of the product
the like, and needle-worked tapestries
(for example, petit point, cross stitch),
whether or not made up

Embroidery in the piece, in strips or in Manufacture:
motifs

– from materials of any heading, except

that of the product, and

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

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

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

– Containing not more than 90 % by Manufacture from yarn

weight of textile materials

– Other

Manufacture from chemical materials or
textile pulp

fabrics

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

impregnated,

coated, Manufacture from yarn

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

5904

Linoleum, whether or note cut to shape; Manufacture from yarn (48)
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, covered or lami- Manufacture from yarn

nated with rubber, plastics or other
materials

5.6.2003

EN

Official Journal of the European Union

L 137/109

HS heading

Description of product

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

1

2

3

or

4

– Other

Manufacture from (49):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp

or

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resist-
ance processing, permanent
finishing,
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

5906

Rubberised textile fabrics, other than
those of heading 5902:

– Knitted or crocheted fabrics

Manufacture from (50):

– natural fibres,

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

– chemical materials or textile pulp

– Other fabrics made of synthetic fila- Manufacture from chemical materials

ment yarn, containing more than 90 %
by weight of textile materials

– Other

Manufacture from yarn

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

Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resist-
finishing,
ance processing, permanent
decatising,
impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product

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

5907

5908

L 137/110

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-

mantle fabric

– Other

Manufacture from materials of any head-
ing, except that of the product

5909 to 5911

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of Manufacture from yarn or waste fabrics

felt of heading 5911

or rags of heading 6310

– Woven fabrics, of a kind commonly Manufacture from (51):

used in papermaking or other techni-
cal uses,
felted or not, whether or
not impregnated or coated, tubular or
endless with single or multiple warp
and/or weft, or flat woven with mul-
tiple warp and/or weft of heading
5911

– Other

– coir yarn,

– the following materials:

– – yarn

of

polytetrafluoroethy-

lene (52),

– – yarn, multiple,

of polyamide,
coated impregnated or covered
with a phenolic resin,

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

– – monofil of polytetrafluoroethy-

lene (53),

– – yarn of synthetic textile fibres
of poly(p-phenylene terephthala-
mide),

– – glass fibre yarn, coated with phenol
resin and gimped with acrylic
yarn (54),

– – copolyester monofilaments of a
polyester and a resin of tereph-
thalic acid and 1,4-cyclohexanedie-
thanol and isophthalic acid,

– – natural fibres,

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

– – chemical materials or textile pulp

Manufacture from (55):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp

5.6.2003

EN

Official Journal of the European Union

L 137/111

HS heading

Description of product

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

1

2

3

or

4

Chapter 60

Knitted or crocheted fabrics

Manufacture from (56):

– natural fibres,

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

– chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing access-
ories, knitted or crocheted:

– Obtained by sewing together or other- Manufacture from yarn (57) (58)

wise assembling, two or more pieces
of knitted or crocheted fabric which
have been either cut to form or obtai-
ned directly to form

– Other

Manufacture from (59):

– natural fibres,

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

– chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing access- Manufacture from yarn (60) (61)
ories, not knitted or crocheted; except
for:

ex 6202, ex 6204, Women’s, girls’ and babies’ clothing and Manufacture from yarn (62)
ex 6206, ex 6209 clothing accessories for babies, embroid- or
and ex 6211

ered

Manufacture from unembroidered fabric,
provided that the value of the unem-
broidered fabric used does not exceed
40 % of
the
product (63)

the ex-works price of

ex 6210 and
ex 6216

Fire-resistant
equipment
covered with foil of aluminised polyester or

of

fabric Manufacture from yarn (64)

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers,

mantillas, veils and the like:

– Embroidered

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (65)

Manufacture from unbleached single
yarn (66) (67)

or

Manufacture from unembroidered fabric,
provided that the value of the unem-
broidered fabric used does not exceed
40 % of
the
product (68)

the ex-works price of

L 137/112

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– Other

Manufacture from unbleached single
yarn (69) (70)

or

by

up,

Making
printing
followed
accompanied by at least two preparatory
or finishing operations (such as scouring,
bleaching, mercerising, heat setting, rais-
ing, calendering, shrink resistance pro-
cessing, permanent finishing, decatising,
impregnating, mending and burling),
provided that the value of all the un-
printed 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 or of clothing access-
ories, other than those of heading 6212:

– Embroidered

Manufacture from yarn (71)

or

Manufacture from unembroidered fabric,
provided that the value of the unem-
broidered fabric used does not exceed
the
40 % of
product (72)

the ex-works price of

– Fire-resistant equipment of

fabric Manufacture from yarn (73)

covered with foil of aluminised poly-
ester

or

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (74)

– Interlinings for collars and cuffs, cut Manufacture:

out

– from materials of any heading, except

that of the product, and

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

– Other

Manufacture from yarn (75)

ex Chapter 63

Other made-up textile articles; sets; worn Manufacture from materials of any head-
clothing and worn textile articles; rags;
except for:

ing, except that of the product

6301 to 6304

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

– Of felt, of nonwovens

Manufacture from (76):
– natural fibres, or

– chemical materials or textile pulp

5.6.2003

EN

Official Journal of the European Union

L 137/113

HS heading

Description of product

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

1

2

3

or

4

– Other:

– – Embroidered

– – Other

Manufacture from unbleached single
yarn (77) (78)
or

Manufacture from unembroidered fabric
(other than knitted or crocheted), pro-
vided that the value of the unembroid-
ered fabric used does not exceed 40 % of
the ex-works price of the product

Manufacture from unbleached single
yarn (79) (80)

6305

Sacks and bags, of a kind used for the Manufacture from (81):
packing of goods

– natural fibres,

6306

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

– Of nonwovens

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

– chemical materials or textile pulp

Manufacture from (82) (83):

– natural fibres, or

– chemical materials or textile pulp

6307

6308

– Other

Manufacture from unbleached single
yarn (84) (85)

Other made-up articles, including dress Manufacture in which the value of all the
materials used does not exceed 40 % of
patterns
the ex-works price of the product

Sets consisting of woven fabric and yarn, Each item in the set must satisfy the rule
for which would apply to it if it were not
whether or not with accessories,
making up into rugs, tapestries, embroid-
included in the set. However, non-orig-
ered table cloths or serviettes, or similar inating articles may be incorporated,
textile articles, put up in packings for provided that their total value does not
exceed 15 % of the ex-works price of the
retail sale
set

ex Chapter 64

Footwear, gaiters and the like; parts of Manufacture from materials of any head-
ing, except from assemblies of uppers
such articles; except for:
affixed to inner soles or to other sole
components of heading 6406

6406

(including uppers Manufacture from materials of any head-

ing, except that of the product

footwear

Parts of
whether or not attached to soles other
than outer soles); removable in-soles,
heel cushions and similar articles; gaiters,
leggings and similar articles, and parts
thereof

L 137/114

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex Chapter 65

Headgear and parts thereof; except for: Manufacture from materials of any head-

ing, except that of the product

6503

6505

Felt hats and other felt headgear, made Manufacture
from the hat bodies, hoods or plateaux fibres (86)
of heading 6501, whether or not lined
or trimmed

from yarn or

textile

Hats and other headgear, knitted or cro- Manufacture
cheted, or made up from lace, felt or fibres (87)
in the piece (but
other textile fabric,
not
lined
in strips), whether or not
or trimmed; hair-nets of any material,
whether or not lined or trimmed

from yarn or

textile

ex Chapter 66

sun umbrellas, walking- Manufacture from materials of any head-

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

ing, except that of the product

6601

Umbrellas and sun umbrellas (including Manufacture in which the value of all the
garden materials used does not exceed 50 % of
walking-stick
the ex-works price of the product
umbrellas and similar umbrellas)

umbrellas,

Chapter 67

Prepared feathers and down and articles Manufacture from materials of any head-
made of feathers or of down; artificial
flowers; articles of human hair

ing, except that of the product

ex Chapter 68

Articles of stone, plaster, cement, asbes- Manufacture from materials of any head-
tos, mica or similar materials; except for:

ing, except that of the product

ex 6803

Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812

ex 6814

Articles of asbestos; articles of mixtures Manufacture from materials of any head-
with a basis of asbestos or of mixtures ing
with a basis of asbestos and magnesium
carbonate

Articles of mica, including agglomerated Manufacture from worked mica (includ-
ing agglomerated or reconstituted mica)
or reconstituted mica, on a support of
paper, paperboard or other materials

Chapter 69

Ceramic products

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 70

Glass and glassware; except for:

Manufacture from materials of any head-
ing, except that of the product

5.6.2003

EN

Official Journal of the European Union

L 137/115

HS heading

Description of product

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

1

2

3

or

4

ex 7003, ex 7004 Glass with a non-reflecting layer
and ex 7005

Manufacture from materials of heading
7001

7006

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

– Glass-plate substrates, coated with a Manufacture from non-coated glass-plate

dielectric thin film, and of a semicon- substrate of heading 7006
ductor grade in accordance with
SEMII-standards (88)

– Other

Manufacture from materials of heading
7001

7007

Safety glass, consisting of
(tempered) or laminated glass

toughened Manufacture from materials of heading

7001

7008

Multiple-walled insulating units of glass Manufacture from materials of heading

7001

7009

7010

7013

Glass mirrors, whether or not framed, Manufacture from materials of heading
including rear-view mirrors

7001

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

ing, except that of the product

or

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

Glassware of a kind used for table, Manufacture from materials of any head-
kitchen, toilet, office, indoor decoration ing, except that of the product
or similar purposes (other than that of or
heading 7010 or 7018)

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

or

(except

silk-screen
Hand-decoration
printing) of hand-blown glassware, pro-
vided that the total value of the hand-
blown glassware used 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

L 137/116

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex Chapter 71

Natural or cultured pearls, precious or Manufacture from materials of any head-
semi-precious stones, precious metals,
metals clad with precious metal, and
articles thereof; imitation jewellery; coin;
except for:

ing, except that of the product

ex 7101

Natural or cultured pearls, graded and Manufacture in which the value of all the
temporarily strung for convenience of materials used does not exceed 50 % of
transport

the ex-works price of the product

ex 7102, ex 7103 Worked precious
and ex 7104

(natural,

synthetic or

stones
structed)

or

semi-precious Manufacture from unworked precious or

7106, 7108 Precious metals:
and 7110

– Unwrought

recon- semi-precious stones

Manufacture from materials of any head-
ing, except those of headings 7106, 7108
and 7110

or

Electrolytic, thermal or chemical separ-
ation of 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

– Semi-manufactured or in powder form Manufacture from unwrought precious

metals

ex 7107, ex 7109 Metals clad with precious metals, semi- Manufacture from metals clad with pre-
and ex 7111

cious metals, unwrought

manufactured

7116

Articles of natural or cultured pearls, Manufacture in which the value of all the
precious or semi-precious stones (natu- materials used does not exceed 50 % of
ral, synthetic or reconstructed)

the ex-works price of the product

7117

Imitation jewellery

Manufacture from materials of any head-
ing, except that of the product

or

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

the value of all

ex Chapter 72

Iron and steel; except for:

Manufacture from materials of any head-
ing, except that of the product

5.6.2003

EN

Official Journal of the European Union

L 137/117

HS heading

Description of product

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

1

7207

2

3

or

4

Semi-finished products of iron or non- Manufacture from materials of heading
alloy steel

7201, 7202, 7203, 7204 or 7205

7208 to 7216

Flat-rolled products, bars and rods, Manufacture from ingots or other pri-
angles, shapes and sections of iron or mary forms of heading 7206
non-alloy steel

7217

Wire of iron or non-alloy steel

Manufacture
materials of heading 7207

from

semi-finished

ex 7218, 7219 to Semi-finished products, flat-rolled prod- Manufacture from ingots or other pri-
7222

ucts, bars and rods, angles, shapes and mary forms of heading 7218
sections of stainless steel

7223

Wire of stainless steel

Manufacture
materials of heading 7218

from

semi-finished

ex 7224, 7225 to Semi-finished products, flat-rolled prod- Manufacture from ingots or other pri-
ucts, hot-rolled bars and rods, in irregu- mary forms of heading 7206, 7218 or
7228
larly wound coils; angles, shapes and 7224
sections, of other alloy steel; hollow drill
bars and rods, of alloy or non-alloy steel

7229

Wire of other alloy steel

Manufacture
materials of heading 7224

from

semi-finished

ex Chapter 73

Articles of iron or steel; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 7301

Sheet piling

Manufacture from materials of heading
7206

7302

Railway or tramway track construction Manufacture from materials of heading
material of iron or steel, the following: 7206
rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges,
sole pates (base plates), rail clips, bed-
plates, ties and other material specialised
for jointing or fixing rails

7304, 7305
and 7306

Tubes, pipes and hollow profiles, of iron Manufacture from materials of heading
(other than cast iron) or steel

7206, 7207, 7218 or 7224

ex 7307

Tube or pipe fittings of stainless steel Turning, drilling, reaming,
(ISO No X5CrNiMo 1712), consisting of deburring and sandblasting of
several parts

threading,
forged
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of the ex-works price of the product

L 137/118

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

7308

2

3

or

4

(excluding

lock-gates, towers,

Structures
prefabricated Manufacture from materials of any head-
buildings of heading 9406) and parts ing, except that of the product. However,
of structures (for example, bridges and welded angles, shapes and sections of
bridge-sections,
tice masts, roofs, roofing frameworks,
doors and windows and their frames and
thresholds for doors, shutters, balus-
iron
trades, pillars and columns), of
or steel; plates,
rods, angles, shapes,
sections, tubes and the like, prepared for
use in structures, of iron or steel

lat- heading 7301 may not be used

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for: Manufacture:

– from materials of any heading, except

that of the product, and

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

7401

7402

7403

Copper mattes; cement copper (precipi- Manufacture from materials of any head-
tated copper)

ing, except that of the product

Unrefined copper; copper anodes for Manufacture from materials of any head-
electrolytic refining

ing, except that of the product

Refined copper
unwrought:

and copper

alloys,

– Refined copper

Manufacture from materials of any head-
ing, except that of the product

– Copper alloys and refined copper con- Manufacture

copper,
unwrought, or waste and scrap of copper

from refined

taining other elements

7404

Copper waste and scrap

Manufacture from materials of any head-
ing, except that of the product

7405

Master alloys of copper

Manufacture from materials of any head-
ing, except that of the product

5.6.2003

EN

Official Journal of the European Union

L 137/119

HS heading

Description of product

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

1

2

3

or

4

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product, and

– in which 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 Manufacture from materials of any head-

other intermediate products of nickel
metallurgy; unwrought nickel; nickel
waste and scrap

ing, except that of the product

ex Chapter 76

Aluminium and articles thereof; except Manufacture:
for:

– from materials of any heading, except

that of the product, and

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

7601

Unwrought aluminium

Manufacture:

– from materials of any heading, except

that of the product, and

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

or

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

7602

Aluminium waste or scrap

Manufacture from materials of any head-
ing, except that of the product

ex 7616

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

– from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting, fencing, reinforc-
ing fabric and similar materials (includ-
ing endless bands) of aluminium wire,
or expanded metal of aluminium may
be used; and

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

L 137/120

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

Chapter 77

Reserved for possible future use in the
HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

7801

Unwrought lead:

– Refined lead

– Other

– from materials of any heading, except

that of the product, and

– in which 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 from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 7802 may
not be used

7802

Lead waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

7901

Unwrought zinc

– from materials of any heading, except

that of the product, and

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

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 7902 may
not be used

7902

Zinc waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product, and

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

5.6.2003

EN

Official Journal of the European Union

L 137/121

HS heading

Description of product

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

1

2

3

or

4

8001

Unwrought tin

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 8002 may
not be used

8002 and 8007 Tin waste and scrap; other articles of tin Manufacture from materials of any head-

ing, except that of the product

Chapter 81

Other base metals; cermets; articles there-
of:

thereof

– Other base metals, wrought; articles Manufacture in which the value of all the
materials of the same heading as the
product used does not exceed 50 % of
the ex-works price of the product

– Other

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 82

Tools, implements, cutlery, spoons and Manufacture from materials of any head-
forks, of base metal; parts thereof of base ing, except that of the product
metal; except for:

8206

8207

Tools of two or more of the headings Manufacture from materials of any head-
ing, except those of headings 8202 to
8202 to 8205, put up in sets for retail
8205. However, tools of headings 8202
sale
to 8205 may be incorporated into the
set, provided that their total value does
not exceed 15 % of the ex-works price of
the set

Interchangeable tools for hand tools, Manufacture:
whether or not power-operated, or for – from materials of any heading, except
machine-tools (for example, for pressing,
stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turn-
ing, or screwdriving), including dies for
drawing or extruding metal, and rock
drilling or earth boring tools

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

that of the product, and

8208

Knives and cutting blades, for machines Manufacture:
or for mechanical appliances

– from materials of any heading, except

that of the product, and

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

L 137/122

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 8211

8214

8215

2

3

or

4

(including pruning knives), other

Knives with cutting blades, serrated or Manufacture from materials of any head-
ing, except that of the product. However,
not
knife blades and handles of base metal
than knives of heading 8208
may be used

Other articles of cutlery (for example, Manufacture from materials of any head-
hair clippers, butchers’ or kitchen cleav-
ing, except that of the product. However,
ers, choppers and mincing knives, paper handles of base metal may be used
knives); manicure or pedicure sets and
instruments (including nail files)

Spoons, forks,
ladles, skimmers, cake- Manufacture from materials of any head-
servers, fish-knives, butter-knives, sugar ing, except that of the product. However,
tongs and similar kitchen or tableware

handles of base metal may be used

ex Chapter 83

Miscellaneous articles of base metal; Manufacture from materials of any head-
except for:

ing, except that of the product

ex 8302

ex 8306

ex Chapter 84

Other mountings,
articles suitable for buildings, and auto-
matic door closers

fittings and similar Manufacture from materials of any head-
ing, except that of the product. However,
other materials of heading 8302 may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product

Statuettes and other ornaments, of base Manufacture from materials of any head-
ing, except that of the product. However,
metal
other materials of heading 8306 may be
used, provided that their total value does
not exceed 30 % of the ex-works price of
the product

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

thereof;

– from materials of any heading, except

that of the product, and

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

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

ex 8401

Nuclear fuel elements

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product (89)
materials used does not exceed 30 % of
the ex-works price of the product

5.6.2003

EN

Official Journal of the European Union

L 137/123

HS heading

Description of product

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

1

8402

8403 and
ex 8404

8406

8407

8408

8409

8411

2

3

or

4

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

steam);

– from materials of any heading, except

that of the product, and

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

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

Central heating boilers other than those Manufacture from materials of any head- Manufacture in which the value of all the
of heading 8402 and auxiliary plant for ing, except those of headings 8403 and materials used does not exceed 40 % of
central heating boilers

the ex-works price of the product

8404

Steam turbines and other vapour tur- Manufacture in which the value of all the
materials used does not exceed 40 % of
bines
the ex-works price of the product

Spark-ignition reciprocating or rotary Manufacture in which the value of all the
materials used does not exceed 40 % of
internal combustion piston engines
the ex-works price of the product

Compression-ignition internal combus- Manufacture in which the value of all the
tion piston engines (diesel or semi-diesel materials used does not exceed 40 % of
engines)

the ex-works price of the product

Parts suitable for use solely or principally Manufacture in which the value of all the
with the engines of heading 8407 or materials used does not exceed 40 % of
8408

the ex-works price of the product

Turbo-jets, turbo-propellers and other Manufacture:
gas turbines

– from materials of any heading, except

that of the product, and

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

L 137/124

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

ex 8414

Industrial fans, blowers and the like

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

8415

8418

Air conditioning machines, comprising Manufacture in which the value of all the
a motor-driven fan and elements for materials used does not exceed 40 % of
changing the temperature and humidity,
including those machines in which the
humidity cannot be separately regulated

the ex-works price of the product

Refrigerators, freezers and other refriger- Manufacture:
ating or freezing equipment, electric or
other; heat pumps other than air con-
ditioning machines of heading 8415

that of the product,

– from materials of any heading, except

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

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

– in which the value of all

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

ex 8419

Machines for wood, paper pulp, paper Manufacture in which:
and paperboard industries

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

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed 25 %
of the ex-works price of the product

8420

Calendering or other rolling machines, Manufacture in which:
other than for metals or glass, and cylin-
ders therefore

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

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed 25 %
of the ex-works price of the product

5.6.2003

EN

Official Journal of the European Union

L 137/125

HS heading

Description of product

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

1

8423

2

3

or

4

Weighing machinery (excluding balances Manufacture:
of a sensitivity of 5 cg or better), includ-
ing weight operated counting or check-
ing machines; weighing machine weights
of all kinds

– from materials of any heading, except

that of the product, and

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

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

8425 to 8428

Lifting, handling, loading or unloading Manufacture in which:
machinery

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

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

– within the above limit, the value of all
the materials of heading 8431 used
does not exceed 10 % of the ex-works
price of the product

8429

Self-propelled bulldozers, angledozers,
levellers, scrapers, mechanical
graders,
shovels,
loaders,
excavators,
tamping machines and road rollers:

shovel

– Road rollers

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

– Other

Manufacture in which:

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

– within the above limit, the value of all
the materials of heading 8431 used
does not exceed 10 % of the ex-works
price of the product

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

8430

Other moving, grading, levelling, scrap- Manufacture in which:
tamping, compacting,
ing, excavating,
extracting or boring machinery,
for
earth, minerals or ores; pile-drivers and
pile-extractors; snow-ploughs and snow-
blowers

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

– within the above limit, the value of all
the materials of heading 8431 used
does not exceed 10 % of the ex-works
price of the product

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

L 137/126

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

ex 8431

8439

8441

2

3

or

4

Parts suitable for use solely or principally Manufacture in which the value of all the
materials used does not exceed 40 % of
with road rollers
the ex-works price of the product

Machinery for making pulp of fibrous Manufacture in which:
cellulosic material or for making or fin-
ishing paper or paperboard

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

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed 25 %
of the ex-works price of the product

Other machinery for making up paper Manufacture in which:
pulp, paper or paperboard,
cutting machines of all kinds

including

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

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed 25 %
of the ex-works price of the product

8444 to 8447 Machines of these headings for use in the Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

textile industry

ex 8448

8452

Auxiliary machinery
machines of headings 8444 and 8445

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

Sewing machines, other than book-sew-
ing machines of heading 8440; furniture,
specially designed
bases and covers
for sewing machines; sewing machine
needles:

– Sewing machines (lock stitch only) Manufacture in which:

with heads of a weight not exceeding – the value of all the materials used does
16 kg without motor or 17 kg with
not exceed 40 % of the ex-works price
motor
of the product,

– the value of all the non-originating
materials used in assembling the head
(without motor) does not exceed the
value of all the originating materials
used, and

– the thread-tension, crochet and zigzag

mechanisms used are originating

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

– Other

5.6.2003

EN

Official Journal of the European Union

L 137/127

HS heading

Description of product

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

1

2

3

or

4

8456 to 8466 Machine-tools and machines and their Manufacture in which the value of all the
parts and accessories of headings 8456 materials used does not exceed 40 % of
to 8466

the ex-works price of the product

8469 to 8472 Office machines

(for example,

type- Manufacture in which the value of all the
writers, calculating machines, automatic materials used does not exceed 40 % of
data processing machines, duplicating the ex-works price of the product
machines, stapling machines)

8480

for metal

foundry; Manufacture in which the value of all the
Moulding boxes
mould bases; moulding patterns; moulds materials used does not exceed 50 % of
for metal
(other than ingot moulds),
metal carbides, glass, mineral materials,
rubber or plastics

the ex-works price of the product

8482

Ball or roller bearings

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

8484

8485

ex Chapter 85

Gaskets and similar joints of metal sheet- Manufacture in which the value of all the
ing combined with other material or of materials used does not exceed 40 % of
two or more layers of metal; sets or the ex-works price of the product
assortments of gaskets and similar joints,
dissimilar in composition, put up in
pouches, envelopes or similar packings;
mechanical seals

Machinery parts, not containing electri- Manufacture in which the value of all the
cal connectors, insulators, coils, contacts materials used does not exceed 40 % of
or other electrical features, not specified the ex-works price of the product
or included elsewhere in this Chapter

Electrical machinery and equipment and Manufacture:
parts thereof; sound recorders and repro-
ducers,
television image and sound
recorders and reproducers, and parts and
accessories of such articles; except for:

– from materials of any heading, except

that of the product, and

– 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

8501

Electric motors and generators (exclud- Manufacture in which:
ing generating sets)

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

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

– within the above limit, the value of all
the materials of heading 8503 used
does not exceed 10 % of the ex-works
price of the product

L 137/128

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

8502

ex 8504

ex 8518

8519

8520

8521

2

3

or

4

Electric generating sets and rotary con- Manufacture in which:
verters

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

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

– within the above limit, the value of all
the materials of headings 8501 and
8503 used does not exceed 10 % of
the ex-works price of the product

Power supply units for automatic data- Manufacture in which the value of all the
materials used does not exceed 40 % of
processing machines
the ex-works price of the product

Microphones and stands therefore; loud- Manufacture in which:
speakers, whether or not mounted in
their enclosures; audio-frequency electric
amplifiers; electric sound amplifier sets

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

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

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

Turntables (record-decks), record-play- Manufacture in which:
ers, cassette-players and other sound
reproducing apparatus, not incorporat-
ing a sound recording device

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

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

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

Magnetic tape recorders and other sound Manufacture in which:
recording apparatus, whether or not
incorporating a
sound reproducing
device

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

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

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

Video recording or reproducing appar- Manufacture in which:
atus, whether or not
incorporating a
video tuner

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

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

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

5.6.2003

EN

Official Journal of the European Union

L 137/129

HS heading

Description of product

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

1

8522

8523

8524

8525

8526

8527

2

3

or

4

Parts and accessories suitable for use Manufacture in which the value of all the
solely or principally with the apparatus materials used does not exceed 40 % of
of headings 8519 to 8521

the ex-works price of the product

Prepared unrecorded media for sound Manufacture in which the value of all the
recording or similar recording of other materials used does not exceed 40 % of
phenomena, other
Chapter 37

the ex-works price of the product

than products of

Records, tapes and other recorded media
for sound or other similarly recorded
phenomena, including matrices and mas-
ters for the production of records, but
excluding products of Chapter 37:

– Matrices and masters for the pro- Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

duction of records

– Other

Manufacture in which:

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

– within the above limit, the value of all
the materials of heading 8523 used
does not exceed 10 % of the ex-works
price of the product

radio-tel- Manufacture in which:

Transmission apparatus for
ephony, radio-telegraphy, radio-broad-
casting or television, whether or not
incorporating reception apparatus or
sound recording or reproducing appar-
atus; television cameras; still image video
cameras
camera
other
and
recorders; digital cameras

video

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

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

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

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

Radar apparatus, radio navigational aid Manufacture in which:
apparatus and radio remote control
apparatus

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

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

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

Reception apparatus for radio-telephony, Manufacture in which:
radio-telegraphy or radio-broadcasting,
whether or not combined, in the same
housing, with sound recording or repro-
ducing apparatus or a clock

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

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

L 137/130

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

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

8528

television, Manufacture in which:

for

Reception apparatus
whether or not
incorporating radio
broadcast receivers or sound or video
recording or
reproducing apparatus;
video monitors and video projectors

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

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

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

8529

Parts suitable for use solely or principally
with the apparatus of headings 8525 to
8528:

– Suitable for use solely or principally Manufacture in which the value of all the
with video recording or reproducing materials used does not exceed 40 % of
apparatus

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, and

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

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

8535 and 8536 Electrical apparatus for switching or pro- Manufacture in which:

tecting electrical circuits, or for making
connections to or in electrical circuits

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

– within the above limit, the value of all
the materials of heading 8538 used
does not exceed 10 % of the ex-works
price of the product

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

8537

Boards, panels, consoles, desks, cabinets Manufacture in which:
and other bases, equipped with two or
more apparatus of heading 8535 or
8536, for electric control or the distri-
bution of electricity,
including those
incorporating instruments or apparatus
of Chapter 90, and numerical control
apparatus, other than switching appar-
atus of heading 8517

– within the above limit, the value of all
the materials of heading 8538 used
does not exceed 10 % of the ex-works
price of the product

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

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

5.6.2003

EN

Official Journal of the European Union

L 137/131

HS heading

Description of product

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

2

3

or

4

1

ex 8541

Diodes, transistors and similar semi-con- Manufacture:
ductor devices, except wafers not yet cut
into chips

– from materials of any heading, except

that of the product, and

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

8542

Electronic integrated circuits and micro-
assemblies:

– Monolithic integrated circuits

Manufacture in which:

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

– within the above limit, the value of all
the materials of headings 8541 and
8542 used does not exceed 10 % of
the ex-works price of the product

or

The operation of diffusion (in which
integrated circuits are formed on a semi-
substrate by the selective
conductor
introduction of an appropriate dopant),
whether or not assembled and/or tested
in a country other than those specified
in Article 3

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, and

– within the above limit, the value of all
the materials of headings 8541 and
8542 used does not exceed 10 % of
the ex-works price of the product

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

8544

Insulated (including enamelled or anodi- Manufacture in which the value of all the
sed) wire, cable (including coaxial cable) materials used does not exceed 40 % of
and other insulated electric conductors,
whether or not fitted with connectors;
optical fibre cables, made up of individu-
ally sheathed fibres, whether or not
assembled with electric conductors or
fitted with connectors

the ex-works price of the product

L 137/132

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

8545

2

3

or

4

Carbon electrodes, carbon brushes, lamp Manufacture in which the value of all the
carbons, battery carbons and other materials used does not exceed 40 % of
articles of graphite or other carbon, with the ex-works price of the product
or without metal, of a kind used for
electrical purposes

8546

Electrical insulators of any material

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

8547

8548

Insulating fittings for electrical machines, Manufacture in which the value of all the
appliances or equipment, being fittings materials used does not exceed 40 % of
wholly of insulating materials apart from the ex-works price of the product
any minor components of metal (for
example, threaded sockets) incorporated
during moulding solely for purposes of
assembly, other than insulators of head-
ing 8546; electrical conduit tubing and
joints therefor, of base metal lined with
insulating material

Waste and scrap of primary cells, pri- Manufacture in which the value of all the
mary batteries and electric accumulators; materials used does not exceed 40 % of
spent primary cells, spent primary batter-
ies and spent electric accumulators; elec-
trical parts of machinery or apparatus,
not specified or included elsewhere in
this Chapter

the ex-works price of the product

ex Chapter 86

Railway or tramway locomotives, roll- Manufacture in which the value of all the
ing-stock and parts thereof; railway or materials used does not exceed 40 % of
tramway track fixtures and fittings and the ex-works price of the product
parts thereof; mechanical (including elec-
tro-mechanical) traffic signalling equip-
ment of all kinds; except for:

8608

Railway or tramway track fixtures and Manufacture:
fittings; mechanical
(including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields;
parts of the foregoing

– from materials of any heading, except

that of the product, and

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

ex Chapter 87

Vehicles other than railway or tramway Manufacture in which the value of all the
rolling-stock, and parts and accessories materials used does not exceed 40 % of
thereof; except for:

the ex-works price of the product

8709

Works trucks, self-propelled, not fitted Manufacture:
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehicles

– from materials of any heading, except

that of the product, and

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

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

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

5.6.2003

EN

Official Journal of the European Union

L 137/133

HS heading

Description of product

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

1

8710

2

3

or

4

Tanks and other
vehicles, motorized, whether or not fitted
with weapons, and parts of such vehicles

armoured fighting Manufacture:

– from materials of any heading, except

that of the product, and

– 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

8711

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

– With reciprocating internal combus-
tion piston engine of a cylinder
capacity:

– – Not exceeding 50 cm3

Manufacture in which:

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

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

Manufacture in which the value of all the
materials used does not exceed 20 % of
the ex-works price of the product

– – Exceeding 50 cm3

Manufacture in which:

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

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

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

– Other

Manufacture in which:

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

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

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

ex 8712

Bicycles without ball bearings

Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 30 % of
ing, except those of heading 8714
the ex-works price of the product

L 137/134

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

8715

Baby carriages and parts thereof

Manufacture:

– from materials of any heading, except

that of the product, and

– 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

8716

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

– from materials of any heading, except

that of the product, and

– 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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 40 % of
except for:
the ex-works price of the product

ing, except that of the product

ex 8804

Rotochutes

Manufacture from materials of any head- Manufacture in which the value of all the
ing, including other materials of heading materials used does not exceed 40 % of
8804

the ex-works price of the product

8805

Aircraft launching gear; deck-arrestor or Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 30 % of
similar gear; ground flying trainers; parts ing, except that of the product
the ex-works price of the product
of the foregoing articles

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any head- Manufacture in which the value of all the
ing, except that of the product. However, materials used does not exceed 40 % of
hulls of heading 8906 may not be used

the ex-works price of the product

ex Chapter 90

Optical, photographic, cinematographic, Manufacture:
measuring, checking, precision, medical
or surgical
instruments and apparatus;
parts and accessories thereof; except for:

– from materials of any heading, except

that of the product, and

– 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

5.6.2003

EN

Official Journal of the European Union

L 137/135

HS heading

Description of product

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

1

9001

9002

9004

ex 9005

ex 9006

9007

2

3

or

4

fibre cables other

Optical fibres and optical fibre bundles; Manufacture in which the value of all the
optical
than those materials used does not exceed 40 % of
of heading 8544; sheets and plates of
polarizing material;
lenses (including
contact lenses), prisms, mirrors and other
optical
any material,
unmounted, other than such elements of
glass not optically worked

the ex-works price of the product

elements, of

Lenses, prisms, mirrors and other optical Manufacture in which the value of all the
elements, of any material, mounted, materials used does not exceed 40 % of
being parts of or fittings for instruments the ex-works price of the product
or apparatus, other than such elements
of glass not optically worked

Spectacles, goggles and the like, correc- Manufacture in which the value of all the
materials used does not exceed 40 % of
tive, protective or other
the ex-works price of the product

Binoculars, monoculars, other optical Manufacture:
telescopes,
therefor,
and mountings
except for astronomical refracting tele-
scopes and mountings therefor

that of the product,

– from materials of any heading, except

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

– in which the value of all

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

than cinemato- Manufacture:

(other

Photographic
graphic) cameras; photographic flash-
light apparatus and flashbulbs other than
electrically ignited flashbulbs

– from materials of any heading, except

that of the product,

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

– in which the value of all

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

Cinematographic cameras and projec- Manufacture:
tors, whether or not incorporating sound
recording or reproducing apparatus

– from materials of any heading, except

that of the product,

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

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

L 137/136

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

2

3

or

4

– in which the value of all

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

9011

Compound optical microscopes, includ- Manufacture:
ing those for photomicrography, cine-
photomicrography or microprojection

– from materials of any heading, except

that of the product,

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

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

– in which the value of all

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

ex 9014

Other navigational
appliances

instruments

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

9015

9016

9017

9018

hydrographic,

Surveying (including photogrammetrical Manufacture in which the value of all the
surveying),
oceano- materials used does not exceed 40 % of
graphic, hydrological, meteorological or the ex-works price of the product
geophysical instruments and appliances,
excluding compasses; rangefinders

Balances of a sensitivity of 5 cg or better, Manufacture in which the value of all the
materials used does not exceed 40 % of
with or without weights
the ex-works price of the product

Drawing, marking-out or mathematical Manufacture in which the value of all the
calculating instruments (for example, materials used does not exceed 40 % of
drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc calcu-
lators);
for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in this chapter

the ex-works price of the product

instruments

Instruments and appliances used in medi-
cal, surgical, dental or veterinary sci-
ences, including scintigraphic apparatus,
and
electro-medical apparatus
other
sight-testing instruments:

– Dentists’ chairs incorporating dental Manufacture from materials of any head- Manufacture in which the value of all the
ing, including other materials of heading materials used does not exceed 40 % of
9018

the ex-works price of the product

appliances or dentists’ spittoons

5.6.2003

EN

Official Journal of the European Union

L 137/137

HS heading

Description of product

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

1

2

3

or

4

– Other

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

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

9019

9020

9024

9025

9026

Mechano-therapy appliances; massage Manufacture:
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen ther-
apy, aerosol therapy, artificial respiration
or other therapeutic respiration appar-
atus

– from materials of any heading, except

that of the product, and

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

Other breathing appliances and gas Manufacture:
masks,
excluding protective masks
having neither mechanical parts nor
replaceable filters

– from materials of any heading, except

that of the product, and

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

Machines and appliances for testing the Manufacture in which the value of all the
hardness, strength, compressibility, elas- materials used does not exceed 40 % of
ticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)

the ex-works price of the product

Hydrometers and similar floating instru- Manufacture in which the value of all the
ments, thermometers, pyrometers, bar- materials used does not exceed 40 % of
ometers,
psy-
chrometers, recording or not, and any
combination of these instruments

the ex-works price of the product

hygrometers

and

Instruments and apparatus for measuring Manufacture in which the value of all the
or checking the flow, level, pressure or materials used does not exceed 40 % of
other variables of liquids or gases (for the ex-works price of the product
example, flow meters, level gauges, man-
ometers, heat meters), excluding instru-
ments and apparatus of heading 9014,
9015, 9028 or 9032

L 137/138

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

9027

2

3

or

4

the ex-works price of the product

Instruments and apparatus for physical Manufacture in which the value of all the
or chemical analysis (for example, polar- materials used does not exceed 40 % of
imeters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or checking
quantities of heat, sound or light (includ-
ing exposure meters); microtomes

9028

Gas, liquid or electricity supply or pro-
duction meters,
including calibrating
meters therefor:

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

– Parts and accessories

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

– Other

Manufacture in which:

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

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

taximeters, mileometers,

Revolution counters, production coun- Manufacture in which the value of all the
ters,
ped- materials used does not exceed 40 % of
ometers and the like; speed indicators the ex-works price of the product
and tachometers, other than those of
heading 9014 or 9015; stroboscopes

Oscilloscopes, spectrum analysers and Manufacture in which the value of all the
other
instruments and apparatus for materials used does not exceed 40 % of
measuring or checking electrical quantiti-
es, excluding meters of heading 9028;
instruments and apparatus for measuring
or detecting alpha, beta, gamma, X-ray,
cosmic or other ionizing radiations

the ex-works price of the product

Measuring or
checking instruments, Manufacture in which the value of all the
appliances and machines, not specified materials used does not exceed 40 % of
or included elsewhere in this chapter;
profile projectors

the ex-works price of the product

Automatic
regulating or
instruments and apparatus

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

Parts and accessories (not specified or Manufacture in which the value of all the
included elsewhere in this chapter) for materials used does not exceed 40 % of
machines, appliances,
apparatus of Chapter 90

instruments or the ex-works price of the product

9029

9030

9031

9032

9033

5.6.2003

EN

Official Journal of the European Union

L 137/139

HS heading

Description of product

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

1

2

3

or

4

ex Chapter 91

Clocks and watches and parts thereof; Manufacture in which the value of all the
materials used does not exceed 40 % of
except for:
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, and

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

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

9109

Clock movements,
assembled

complete

and Manufacture in which:

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

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

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

9110

Complete watch or clock movements, Manufacture in which:
unassembled or partly assembled (move-
ment sets); incomplete watch or clock
movements, assembled; rough watch or
clock movements

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

– within the above limit, the value of all
the materials of heading 9114 used
does not exceed 10 % of the ex-works
price of the product

9111

Watch cases and parts thereof

Manufacture:

– from materials of any heading, except

that of the product, and

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

9112

Clock cases and cases of a similar type Manufacture:
for other goods of this chapter, and parts
thereof

– from materials of any heading, except

that of the product, and

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

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

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

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

L 137/140

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

9113

2

3

or

4

Watch straps, watch bands and watch
bracelets, and parts thereof:

– Of base metal, whether or not gold- or Manufacture in which the value of all the
silver-plated, or of metal clad with materials used does not exceed 40 % of
precious metal

the ex-works price of the product

– Other

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

Chapter 92

Musical instruments; parts and access- Manufacture in which the value of all the
materials used does not exceed 40 % of
ories of such articles
the ex-works price of the product

Chapter 93

Arms and ammunition; parts and access- Manufacture in which the value of all the
materials used does not exceed 50 % of
ories thereof
the ex-works price of the product

ex Chapter 94

ex 9401 and
ex 9403

Furniture; bedding, mattresses, mattress Manufacture from materials of any head- Manufacture in which the value of all the
materials used does not exceed 40 % of
supports, cushions and similar stuffed ing, except that of the product
furnishings; lamps and lighting fittings,
the ex-works price of the product
not elsewhere specified or
included;
illuminated signs,
illuminated name-
plates and the like; prefabricated build-
ings; except for:

Base metal
furniture,
unstuffed cotton cloth of a weight of
300 g/m2 or less

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

ing, except that of the product

or

Manufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403,
provided that:

– the value of the cloth does not exceed
25 % of the ex-works price of the
product, and

– all the other materials used are orig-
inating and are classified in a heading
other than heading 9401 or 9403

9405

Lamps and lighting fittings including Manufacture in which the value of all the
searchlights and spotlights and parts materials used does not exceed 50 % of
thereof, not
elsewhere
included; illuminated signs, illuminated
name-plates and the like, having a per-
manently fixed light source, and parts
thereof not
specified or
elsewhere
included

specified or the ex-works price of the product

5.6.2003

EN

Official Journal of the European Union

L 137/141

HS heading

Description of product

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

1

2

3

or

4

9406

Prefabricated buildings

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

ex Chapter 95

Toys, games and sports requisites; parts Manufacture from materials of any head-
and accessories thereof; except for:

ing, except that of the product

9503

Other toys; reduced-size (“scale”) models Manufacture:
and similar recreational models, working – from materials of any heading, except
or not; puzzles of all kinds

that of the product, and

ex 9506

Golf clubs and parts thereof

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

Manufacture from materials of any head-
ing, except that of the product. However,
roughly-shaped blocks for making golf-
club heads may be used

ex Chapter 96

Miscellaneous manufactured
except for:

articles; Manufacture from materials of any head-
ing, except that of the product

ex 9601 and
ex 9602

ex 9603

Articles of animal, vegetable or mineral Manufacture
carving materials

from “worked”

carving
materials of the same heading as the
product

Brooms and brushes (except for besoms Manufacture in which the value of all the
and the like and brushes made from materials used does not exceed 50 % of
marten or squirrel hair), hand-operated the ex-works price of the product
mechanical floor sweepers, not motori-
zed, paint pads and rollers, squeegees
and mops

9605

Travel sets for personal toilet, sewing or Each item in the set must satisfy the rule
which would apply to it if it were not
shoe or clothes cleaning
included in the set. However, non-orig-
inating articles may be incorporated,
provided that their total value does not
exceed 15 % of the ex-works price of the
set

L 137/142

EN

Official Journal of the European Union

5.6.2003

HS heading

Description of product

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

1

9606

9608

9612

2

3

or

4

Buttons, press-fasteners, snap-fasteners Manufacture:
and press-studs, button moulds and
these articles; button
other parts of
blanks

– from materials of any heading, except

that of the product, and

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

Ball-point pens; felt-tipped and other Manufacture from materials of any head-
porous-tipped pens and markers; foun-
ing, except that of the product. However,
tain pens, stylograph pens and other nibs or nib-points of the same heading
pens; duplicating stylos; propelling or as the product may be used
sliding pencils; pen-holders, pencil-hold-
ers and similar holders; parts (including
caps and clips) of the foregoing articles,
other than those of heading 9609

prepared

Typewriter or similar ribbons, inked or Manufacture:
otherwise
for
impressions, whether or not on spools
or in cartridges; ink-pads, whether or not
inked, with or without boxes

giving – from materials of any heading, except

that of the product, and

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

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product

ex 9614

Smoking pipes and pipe bowls

Manufacture
blocks

from roughly-shaped

Chapter 97

Works of art, collectors’ pieces and Manufacture from materials of any head-
antiques

ing, except that of the product

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(3) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(4) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(5) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(6) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(7) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(8) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(9) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(10) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring

preparations, provided that they are not classified in another heading in Chapter 32.
(11) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(12) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(13) 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.

(14) 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.

(15) 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.

(16) 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.

(17) 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.

5.6.2003

EN

Official Journal of the European Union

L 137/143

(18) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner

Hazemeter (i.e. Hazefactor), is less than 2 %.

(19) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(20) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(21) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(23) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(28) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(29) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(30) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(31) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(32) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(33) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(34) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(35) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(36) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(37) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(38) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(39) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(40) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(42) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(43) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(44) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(46) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(47) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(49) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(50) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(51) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(52) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(53) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(54) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(55) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(57) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(58) See Introductory Note 6.
(59) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(61) See Introductory Note 6.
(62) See Introductory Note 6.
(63) See Introductory Note 6.
(64) See Introductory Note 6.
(65) See Introductory Note 6.
(66) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(67) See Introductory Note 6.
(68) See Introductory Note 6.
(69) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(70) See Introductory Note 6.
(71) See Introductory Note 6.
(72) See Introductory Note 6.
(73) See Introductory Note 6.
(74) See Introductory Note 6.
(75) See Introductory Note 6.
(76) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(77) See Introductory Note 6.
(78) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to

shape), see Introductory Note 6.

(79) See Introductory Note 6.
(80) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to

shape), see Introductory Note 6.

(81) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(82) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(83) See Introductory Note 6.
(84) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(85) See Introductory Note 6.
(86) See Introductory Note 6.
(87) See Introductory Note 6.
(88) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(89) This rule shall apply until 31.12.2005.

L 137/144

EN

Official Journal of the European Union

5.6.2003

Annex III

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

P r i n t i n g i n s t r u c t i o n s

1.

2.

Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not
less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by
mechanical or chemical means apparent to the eye.

The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or
may have them printed by approved printers. In the latter case, each form must include a reference to such
approval. Each form must bear the name and address of the printer or a mark by which the printer can be
identified. It shall also bear a serial number, either printed or not, by which it can be identified.

5.6.2003

EN

Official Journal of the European Union

L 137/145

L 137/146

EN

Official Journal of the European Union

5.6.2003

5.6.2003

EN

Official Journal of the European Union

L 137/147

L 137/148

EN

Official Journal of the European Union

5.6.2003

5.6.2003

EN

Official Journal of the European Union

L 137/149

Annex IV

Text of the invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorisation No ... (1)) declares that, except where
otherwise clearly indicated, these products are of ... (2) preferential origin.

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (1)) declara que,
salvo indicación en sentido contrario, estos productos gozan de un origen preferencial... (2)

Spanish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2)

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

German version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ' αριθ. ... (1)) δηλώνει ότι, εκτός
εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής καταγωγής ... (2).

Greek version

L’exportateur des produits couverts par le présent document (autorisation douanière no ... (1)) déclare que, sauf
indication claire du contraire, ces produits ont l’origine préférentielle ... (2)).

French version

L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (1)) dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale ... (2).

Italian version

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
enter in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be
omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta
and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the
symbol “CM”.

L 137/150

EN

Official Journal of the European Union

5.6.2003

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. ... (1)),
declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (2).

Portuguese version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Finnish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1)) försäkrar att dessa
varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

Swedish version

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr... ( 1)), lýsir því yfir að vörurnar séu, ef annars
er ekki greinilega getið, af... fríðindauppruna (2).

Icelandic version

Norwegian version

Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjonsnr... (1)) erklærer at disse
produktene, unntatt hvor annet er tydelig angitt, har ... preferanseopprinnelse ( 2).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

(Signature of the exporter. The name of the person signing the declaration must also be printed legibly.)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
enter in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be
omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta
and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the
symbol “CM”.

(3) These indications may be omitted if the information is contained on the document itself.
(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the

signatory.

5.6.2003

EN

Official Journal of the European Union

L 137/151

Annex V

SPECIMEN OF SUPPLIER’S DECLARATION

The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.

L 137/152

EN

Official Journal of the European Union

5.6.2003

5.6.2003

EN

Official Journal of the European Union

L 137/153

Annex VI

SPECIMEN OF LONG-TERM SUPPLIER’S DECLARATION

The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.

L 137/154

EN

Official Journal of the European Union

5.6.2003

5.6.2003

EN

Official Journal of the European Union

L 137/155

Annex VII

List of products originating in Turkey to which the provisions of Article 3 do not apply, listed in the order
of HS Chapters and headings

Chapter 1

Chapter 2

Chapter 3

0401 to 0402

ex 0403

0404 to 0410

0504

0511

Chapter 6

0701 to 0709

ex 0710

ex 0711

0712 to 0714

Chapter 8

ex Chapter 9

Chapter 10

Chapter 11

Chapter 12

ex 1302

1501 to 1514

ex 1515

ex 1516

ex 1517 and
ex 1518

ex 1522

Chapter 16

1701

ex 1702

1703

1801 and 1802

ex 1902

ex 2001

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

Vegetables except sweet corn within heading 0710 40 00, uncooked or cooked by steaming
or boiling in water, frozen

Vegetables, except sweet corn within heading 0711 90 30, provisionally preserved (for
example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions),
but unsuitable in that state for immediate consumption

Coffee, tea, and spices, excluding maté within heading No 0903

Pectic substances, pectinates and pectates

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

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether or not refined, but not further prepared,
excluding hydrogenated castor oil known as “opal-wax”

Margarines, imitation lard and other prepared edible fats

Residues resulting from the treatment of fatty substances or animal or vegetable waxes,
excluding degras

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring or colouring matter; artificial honey, whether
or not mixed with natural honey; caramel excluding that within headings Nos 1702 11 00,
1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10

Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other
aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including
fats of all kinds

Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than
sweet peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or
acetic acid

L 137/156

EN

Official Journal of the European Union

5.6.2003

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen,
other than products within heading 2006, excluding potatoes in the form of flour, meal or
flakes, and sweetcorn

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen,
other than products within heading 2006, excluding potatoes in the form of flour, meal or
flakes, and sweetcorn

Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit, not elsewhere specified or
included, excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar
edible parts of plants containing 5 % or more by weight of starch, vine leaves, hop shoots
and other similar edible parts of plants

Flavoured and coloured sugar, syrups

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained
from agricultural produce listed here

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained
from agricultural produce listed here.

2002 and 2003

ex 2004

ex 2005

2006 and 2007

ex 2008

2009

ex 2106

2204

2206

ex 2207

ex 2208

2209

Chapter 23

2401

4501

5301 and 5302

5.6.2003

EN

Official Journal of the European Union

L 137/157

JOINT DECLARATION

Concerning acceptance of proofs of origin issued within the framework of the agreements referred to in
Article 3 of Protocol 4 for products originating in the Community, Iceland or Norway

Proofs of origin issued within the framework of the agreements referred to in Article 3 of Protocol 4 for
1.
products originating in the Community, Iceland or Norway shall be accepted for the purpose of granting preferential
treatment provided for by the EEA Agreement.

2.
Such products shall be considered as materials originating in the EEA when incorporated into a product
obtained there. It shall not be necessary for such materials to have undergone sufficient processing or transformation.

Furthermore, insofar as such products are covered by the EEA Agreement, they shall be considered as

3.
originating in the EEA when re-exported to another EEA Contracting Party.

JOINT DECLARATION

concerning the Principality of Andorra

1.
Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System
shall be accepted by Iceland, Liechtenstein and Norway as originating in the EEA within the meaning of this
Agreement.

Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned

2.
products.

JOINT DECLARATION

concerning the Republic of San Marino

Products originating in the Republic of San Marino shall be accepted by Iceland, Liechtenstein and Norway as

1.
originating in the EEA within the meaning of this Agreement.

Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned

2.
products.

JOINT DECLARATION

concerning the review of the changes to the origin rules as a result of the amendments to the Harmonised
System

Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by
Decision No 38/2003 alter the substance of any rule existing prior to Decision 38/2003, and it appears that such
alteration results in a situation prejudicial to the interests of the sectors concerned, then, if one of the Contracting
Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter
of urgency by the EEA Joint Committee of the need to restore the substance of the rule concerned as it was before
Decision 38/2003.

L 137/158

EN

Official Journal of the European Union

5.6.2003

In any case the EEA Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned
within a period of three months of the request being made to it by either of the parties to the Agreement.

If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal
framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January
2002 can be reimbursed.’