Commission Regulation (EC) No 881/2003 of 21 May 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
Date: 2003-05-21
Institutions: European Commission
Subjects: customs regulations, generalised preferences, import (EU), international road transport, originating product, surveillance concerning imports, tariff quota, tariff reduction

29.5.2003

EN

Official Journal of the European Union

L 134/1

I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 881/2003

of 21 May 2003

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(3)

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Code (1), as last amended by Regulation (EC) No 2700/2000 of
the Council (2), and in
the European Parliament and of
particular Article 247 thereof,

Whereas:

(1)

(2)

incorporates

Council Regulation (EC) No 2501/2001 of 10 December
2001 applying a scheme of generalised tariff preferences
for the period from 1 January 2002 to 31 December
2004 (3)
‘Everything But Arms'
the
principle laid down in Council Regulation (EC) No
2820/98 of 21 December 1998 applying a multiannual
scheme of generalised tariff preferences for the period
1 July 1999 to 31 December 2001 (4), as amended by
Regulation (EC) No 416/2001 (5),
to extend
duty-free access without any quantitative restrictions to
products originating in the least developed countries.

so as

those

countries

through certain of

In order to ensure that such access benefits only the
least developed countries and to avoid diversions of
trade
in the
framework of regional cumulation of origin, certain
minimal,
low value-added operations in the rice and
sugar sectors that currently suffice to confer the status
of originating product for the purposes of the scheme
in accordance with
of generalised tariff preferences
Article
(EEC)
Commission
of
No 2454/93 (6), as last amended by Regulation (EC)
No 444/2002 (7), should no longer be considered as
sufficient working or processing to confer the status of
originating product.

Regulation

70

(4)

(5)

Consequently, the list set out in Article 70 of Regulation
(EEC) No 2454/93 of operations
as
insufficient working or processing should be amended
accordingly. Moreover,
in the interests of consistency,
the same amendments should be made to Article 101 of
that Regulation, which concerns
countries or
territories to which preferential tariff measures adopted
unilaterally by the Community apply.

considered

the

to

the

harmonised

amendments

The
system
nomenclature entered into effect on 1 January 2002.
The list of working or processing required to be carried
out on non-originating products to confer originating
those
status should be updated to take account of
changes, as
introductory notes. Certain
corrections are also required. In the interests of clarity,
those texts should be republished in their entirety.

should its

to foster

requested that,

The Andean Community and the Central American
to Article 72 of
Common Market, which, pursuant
Regulation (EEC) No 2454/93, have benefited separately
cumulation of origin within the
from regional
the generalised system of preferences,
framework of
have
industrial
in order
development in those regions, they be allowed to benefit
jointly from the regional cumulation provisions. They
have formed a common secretariat for this purpose, the
Andean Community – Central American Common
Joint Committee on
Market and Panama Permanent
Origin. All the countries of this new group have met
the requirements of Article 72b of Regulation (EEC) No
2454/93,
in particular as regards the submission of
undertakings to comply with the rules in force and to
It
provide the necessary administrative cooperation.
should therefore be made possible for that group to
benefit from the regional cumulation provisions.

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 346, 31.12.2001, p. 1
(4) OJ L 357, 30.12.1998, p. 1.
(5) OJ L 60, 1.3.2001, p. 43.
(6) OJ L 253, 11.10.1993, p. 1.
(7) OJ L 68, 12.3.2002, p. 11.

(6)

Proofs of origin issued under
arrangements
previously applicable for the Andean Community and
the Central American Common Market should continue
to be accepted within the limits of their validity.

the

(7)

(8)

(9)

(10)

(11)

(12)

(13)

L 134/2

EN

Official Journal of the European Union

29.5.2003

In order to avoid confusion, given that entitlement to
regional cumulation does not always coincide with
membership of regional groups, the names of regional
groups
should no longer be used to indicate the
countries which may benefit from regional cumulation.

(17)

The opportunity should be taken to make a correction
in Article 76 of Regulation (EEC) No 2454/93.

interests of

guaranteeing

to uphold the financial

the
In order
Community and of its Member States, provision should
be made for a non-discharge notification, issued validly
within a year by the competent customs administration
to a
association established in the
to be legally enforceable against other
Community,
guaranteeing associations established in the Community
if it transpires that they are liable under the first or
second indent of Article 215(1) of Regulation (EEC) No
2913/92, hereinafter ‘the Code'.

the production of a document
The time-limits
showing
an incomplete
covered
declaration qualify for a reduced or zero rate of import
duty should be made more flexible.

for
goods

that

by

(18) Although there is no change inthe rules laid down for
the ATA procedure, the relevant provisions should be
adapted in consequence of the amendment of the TIR
rules.

The management system for tariff quotas provides, as a
measure to reduce the administrative burden and costs
at importation and to promote uniformity of treatment,
that certain tariff quotas are to be considered as critical.
Experience with the system has demonstrated that the
criteria used in determining the critical status can be
further relaxed without a risk for the Community's own
resources.

(19)

The system of surveillance of preferential
proved to be suitable also for
non-preferential
imports
extended to those imports.

imports has
the surveillance of
and should therefore be

The state of implementation of the computerised transit
system no longer justifies allowing traders to use the
loading list as the descriptive part of transit declarations
lodged by means of a data processing technique. That
possibility should therefore be removed.

It is appropriate to introduce provisions designed to
develop, supplement and, where necessary, update the
existing rules so that the provisions resulting from the
the Community/common transit
recent
procedure,
concerning
those
termination of the operation, alternative proof and the
enquiry procedure, can be used in conjunction with the
TIR procedure.

reform of

particular

and

in

for

In accordance with Article 551(3) of Regulation (EEC)
No 2454/93,
the purposes of determining the
customs value of processed products declared for free
circulation, the declarant may choose the customs value
of the import goods plus the processing costs. In order
to ensure that the import duties are levied in a uniform
manner,
should be
clarified.

the notion of processing costs

(20) Article 841 of that Regulation should be amended in
order to allow the formalities for re-exportation to be
carried out at the office of exit where goods are moved
by ATA carnet under
temporary importation
the
arrangements.

(21)

Pursuant to Article 222(2) of the Code, it is appropriate,
in cases where a customs debt
is incurred by the
removal of goods from customs supervision and there is
more than one debtor, to lay down the conditions in
which the obligation of certain debtors to pay duty is to
be suspended. The duration of the suspension should be
limited to one year but it should be possible to extend it
in particular where debtors who are not benefiting from
the suspension have contested the customs debt before
the competent judicial authorities.

(14)

Regulation (EEC) No 2454/93 should also be aligned
with the TIR Convention.

(15) With a view to improving the

and
transparency of
the procedure, provision should be
made for the recovery procedure also to apply when the
TIR carnet is used.

effectiveness

(16)

The maximum amount
guaranteeing
associations in the Community are required to pay
when they incur liability should be expressed in euro
and set at EUR 60 000 per TIR carnet.

that

the

the

(22) Article 890 of Regulation (EEC) No 2454/93 provides
that duties are to be repaid or remitted on imports
eligible for Community treatment or preferential tariff
treatment where a customs debt has been incurred as a
result of release for free circulation of the goods and
where
can produce a post-clearance
document showing entitlement to such treatments at the
time of the release for free circulation. That possibility
should be extended to cases where a document showing
entitlement to a favourable tariff treatment by reason of
the nature of goods is produced after clearance. Indeed,
the obligation to pay duty in such cases, where no
is
deception or obvious negligence

involved,

importer

is

29.5.2003

EN

Official Journal of the European Union

L 134/3

disproportionate to the need for protection which the
Common Customs Tariff is intended to provide.

(30)

Regulation (EEC) No 2454/93 should therefore be
amended accordingly.

(23)

To avoid problems with interpretation, Article 900(2)
and (3) of Regulation (EEC) No 2454/93 should be
re-drafted. The new version should also be adapted to
the current economic climate of vigorous competition.
Accordingly, Article 900(2) should not automatically
require the re-export of goods entitled to repayment or
remission under Article 900(1) and should permit the
goods to be destroyed or
the
Community external transit procedure or the customs
free
warehousing procedure or
warehouse, instead of being re-exported.

to be placed under

in a free zone or

(24) Annex 25 to Regulation (EEC) No 2454/93,

laying
down the percentages of air
transport costs to be
included in the customs value, should be simplified and
adjusted to take account of
the enlarged customs
territory of the Community following the accession of
the new Member States.

(25) Annex 38 to Regulation (EEC) No 2454/93 contains in
box 36 of the Single Administrative Document (SAD)
the codes for
the Tariff arrangements under which
products are placed for free circulation.

(26)

In the interests of clarity, it is necessary to add a specific
code to be used for the temporary suspension on goods
destined for civil aircraft and in respect of which an
airworthiness certificate has been issued.

(27) Annex 67 to Regulation (EEC) No 2454/93 should be
adapted to reflect the amendments to Annex 70.

(28) Annex 70 to Regulation (EEC) No 2454/93 should be
amended in order to allow the use of an existing system
for communication of information concerning processed
agricultural products. Furthermore, the benefits resulting
from the simplification of
the ‘Information system –
processing procedures (ISPP)' should be extended to
those products. Finally, a specific economic reason code
inward
should be
processing authorisation involving non-sensitive goods.

introduced for

applications

for

(29)

is desirable to simplify the use of

the customs
It
procedure ‘processing under customs control' in the case
of
import goods which are processed into products
which may benefit from the autonomous suspension of
and military
import
equipment.

duties on certain weapons

(31)

The measures provided for in this Regulation are in
the Customs Code
accordance with the opinion of
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

(1)

In Article 70, paragraph 1 is replaced by the following:

‘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 69 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 milling, polishing and

glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

partial or total milling of sugar;

(h) peeling, stoning and shelling, of

fruits, nuts and

vegetables;

(i)

sharpening, simple grinding or simple cutting;

(j)

sifting,
matching;
articles);

screening,

classifying,
(including the making-up of

sorting,

grading,
sets of

(k) simple placing in bottles, cans,

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

(l) affixing or printing marks,

labels,

signs on products or

logos and other
their

like distinguishing
packaging;

L 134/4

EN

Official Journal of the European Union

29.5.2003

(m) simple mixing of products, whether or not of
different kinds, where one or more components of
the mixtures do not meet the conditions laid down in
this section to enable them to be considered as
originating in a beneficiary country or
in the
Community;

(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 of

the operations

specified in points (a) to (n);

(p) slaughter of animals.'

‘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 100 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;

(2)

In Article 72, paragraphs 3 and 4 are replaced by the
following:

(d)

ironing or pressing of textiles;

‘3.
Regional cumulation shall apply to three separate
regional groups of beneficiary countries benefiting from
the generalised system of preferences:

(a) Group I: Brunei-Darussalam, Cambodia,

Indonesia,
Laos, Malaysia, Philippines, Singapore, Thailand,
Vietnam;

(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El
Salvador, Guatemala, Honduras, Nicaragua, Panama,
Peru, Venezuela;

(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal,

Pakistan, Sri Lanka.

4.
The expression ‘regional group' shall be taken to
mean Group I, Group II or Group III, as the case may
be.'

(3)

In Article 72b(1)(b), the second and third subparagraphs
are replaced by the following:

‘This undertaking shall be transmitted to the Commission
through the following Secretariats, as the case may be:

(i) Group I: the General Secretariat of the Association of

South-East Asian Nations (ASEAN);

(ii) Group II:

the Andean Community — Central
American Common Market and Panama Permanent
Joint Committee on Origin (Comité Conjunto
Permanente de Origen Comunidad Andina – Mercado
Común Centroamericano y Panamá);

(iii) Group III:

the Secretariat of
Association for Regional Cooperation (SAARC).'

the South Asian

(e) simple painting and polishing operations;

(f) husking, partial or

total milling, polishing and

glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

partial or total milling of sugar;

(h) peeling, stoning and shelling, of

fruits, nuts and

vegetables;

(i)

sharpening, simple grinding or simple cutting;

(j)

sifting,
matching;
articles);

screening,

classifying,
(including the making-up of

sorting,

grading,
sets of

(k) simple placing in bottles, cans,

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

(l) affixing or printing marks,

labels,

signs on products or

logos and other
their

like distinguishing
packaging;

(m) simple mixing of products, whether or not of
different kinds, where one or more components of
the mixtures do not meet the conditions laid down in
this section to enable them to be considered as
originating in a beneficiary country or territory or in
the Community;

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

(4)

In Article 76(4), the second sentence is replaced by the
following:

(o) a combination of

two or more of

the operations

specified in points (a) to (n);

‘It shall be decided on in accordance with the committee
procedure.'

(p) slaughter of animals.'

(5)

In Article 101, paragraph 1 is replaced by the following:

(6)

In Article 256(1), the second subparagraph is replaced by
the following:

29.5.2003

EN

Official Journal of the European Union

L 134/5

‘In the case of a document required for the application of
a reduced or zero rate of import duty, where the customs
authorities have good reason to believe that the goods
covered by the incomplete declaration may qualify for
such reduced or zero rate of duty, a period longer than
that provided for in the first subparagraph may, at the
declarant's request, be granted for the production of the
document, if justified in the circumstances. That period
may not exceed four months from the date of acceptance
of the declaration. It cannot be extended.'

The surveillance reports of the Member States shall
2.
indicate the quantities put into free circulation since the
first day of the period concerned.'

(10)

In Article 353, paragraph 2 is deleted.

(11)

In Article 358, paragraph 2 is replaced by the following:

(7) Article 308c is replaced by the following:

‘Article 308c

1.
A tariff quota shall be considered as critical as soon
as 75 % of the initial volume has been used, or at the
discretion of the competent authorities.

2.
By way of derogation from paragraph 1, a tariff
quota shall be considered from the date of its opening as
critical in any of the following cases:

(a)

it is opened for less than three months;

(b) tariff quotas having the same product coverage and
origin and an equivalent quota period as the tariff
quota in question (equivalent tariff quotas) have not
been opened in the previous two years;

(c) an equivalent tariff quota opened in the previous two
years had been exhausted on or before the last day of
the third month of its quota period or had a higher
initial volume than the tariff quota in question.

A tariff

quota whose

sole purpose

3.
the
application, under the rules of the WTO, of either a
safeguard measure or a retaliatory measure shall be
considered as critical as soon as 75 % of
the initial
volume has been used irrespective of whether or not
equivalent tariff quotas were opened in the previous two
years.'

is

the

appropriate,

accompanying
‘2. Where
document shall be supplemented by a list of
items
corresponding to the specimen and notes in Annex 45b.
This
the transit
shall
accompanying document.'

form an integral part of

transit

list

(12)

In Part II, Title II, the title of Chapter 9 is replaced by the
following:

‘Transport under the TIR or ATA procedure'.

(13)

In Article 451, paragraph 1 is replaced by the following:

‘1. Where goods are transported from one point in the
customs territory of the Community to another under
the procedure for the international transport of goods
under cover of TIR carnets (TIR Convention) or under
cover of ATA carnets (ATA Convention), the customs
territory of the Community shall, for the purposes of the
rules governing the use of the TIR or ATA carnets for
such transport, be considered to form a single territory.'

(14)

In Article 453(2),
‘Articles 314b to 324f'.

‘Articles 314 to 324'

is replaced by

(15) After Article 453, the following text is inserted:

‘S e c t i o n 2

The TIR procedure'.

(16) Articles 454 and 455 are replaced by the following:

(8)

In Part II, Title I, Chapter 3, the title of Section 2 is
replaced by the following:

‘Article 454

‘Surveillance of imports'

(9)

In Article 308d, paragraphs 1 and 2 are replaced by the
following:

The provisions of this section apply to the transport of
goods under cover of TIR carnets where import duties or
other charges within the Community are involved.

Article 455

the Member States

‘1. Where Community surveillance of imports is to be
shall provide surveillance
made,
reports to the Commission at least once each month
containing details of the quantities of products put into
free circulation. At the Commission's request, Member
States shall confine this data to imports with the benefit
of preferential tariff arrangements.

The customs authorities of the Member State of
1.
destination or exit shall return the appropriate part of
Voucher No 2 of
to the customs
authorities of the Member State of entry or departure
without delay and at most within one month of the date
when the TIR operation was terminated.

the TIR carnet

L 134/6

EN

Official Journal of the European Union

29.5.2003

the date of acceptance of

If the appropriate part of Voucher No 2 of the TIR
2.
carnet is not returned to the customs authorities of the
Member State of entry or departure within two months
of
those
authorities
inform the guaranteeing association
concerned, without prejudice to the notification to be
made in accordance with Article 11(1) of
the TIR
Convention.

the TIR carnet,

shall

invite both the

They shall also inform the holder of the TIR carnet, and
and the guaranteeing
shall
latter
association concerned to furnish proof
the TIR
that
operation has been terminated.

3.
The proof referred to in the second subparagraph
of paragraph 2 may be furnished to the satisfaction of
the customs authorities in the form of a document
certified by the customs authorities of the Member State
of destination or
and
establishing that they have been presented at the customs
office of destination or exit.

identifying

goods

exit

the

The TIR operation shall also be considered as
4.
the TIR
having been terminated where the holder of
to
carnet/guaranteeing association concerned presents,
the customs authorities, a customs
the satisfaction of
document issued in a third country entering the goods
for a customs-approved treatment or use, or a copy or
photocopy thereof,
identifying the goods. Copies or
photocopies must be certified as being true copies by the
body which certified the original documents, by the
authorities of the third countries concerned or by the
authorities of one of the Member States.

Article 455a

1. Where the customs authorities of the Member State
of entry or departure have not received proof within four
months of the date of the acceptance of the TIR carnet
that the TIR operation has been terminated, they shall
initiate the enquiry procedure immediately in order to
obtain the information needed to discharge the TIR
to establish
operation or, where this is not possible,
whether a customs debt has been incurred, identify the
debtor and determine the customs authorities responsible
for entry in the accounts.

shall send the customs authorities of the Member State of
destination or exit a request
the
necessary information.

together with all

The customs authorities of the Member State of

4.
destination or exit shall respond without delay.

correctly,

that
the

establishes

terminated

an enquiry

5. Where
the TIR
customs
operation was
authorities of the Member State of entry or departure
shall
immediately inform the guaranteeing association
and the holder of the TIR carnet and, where appropriate,
any customs authorities
that may have initiated a
recovery procedure in accordance with Articles 217 to
232 of the Code.'

(17)

In Part II, Title II, Chapter 9, ‘Section 2' and the title of
the section are deleted.

(18) Articles 456 and 457 are replaced by the following:

‘Article 456

the TIR
1. When an offence or irregularity under
Convention gives
in the
customs debt
to a
Community, the provisions of this section shall apply
to the other charges mentioned in
mutatis mutandis
Article 91(1)(a) of the Code.

rise

2.
Articles 450a, 450b and 450d shall apply mutatis
mutandis to the recovery procedure relating to the use of
the TIR carnet.

Article 457

For

1.
the TIR
the purposes of Article 8(4) of
Convention, when a TIR operation is carried out on the
customs territory of the Community, any guaranteeing
association established in the Community may become
liable for the payment of the secured amount of the
customs debt relating to the goods concerned in the TIR
operation up to a limit per TIR carnet of EUR 60 000 or
the national currency equivalent thereof.

If the customs authorities receive information earlier that
the TIR operation has not been terminated, or suspect
that
initiate the enquiry
they shall
procedure forthwith.

to be the case,

2.
The guaranteeing association established in the
Member State competent for recovery under Article 215
of the Code shall be liable for payment of the secured
amount of the customs debt.

2.
The enquiry procedure shall also be initiated if it
transpires subsequently that proof of the termination of
the TIR operation was falsified and the enquiry procedure
is necessary to achieve the objectives of paragraph 1.

To initiate the enquiry procedure,

the customs
3.
authorities of the Member State of entry or departure

3.
A valid notification of non-discharge of a TIR
operation made by the customs authorities of one
Member State, identified as competent for recovery under
the third indent of Article 215(1) of the Code, to the
guaranteeing association authorised by those authorities
shall also be valid where the customs authorities of
another Member State, identified as competent under the
first or second indent of Article 215(1) of the Code, later

29.5.2003

EN

Official Journal of the European Union

L 134/7

proceed with recovery from the guaranteeing association
authorised by those latter authorities.'

The customs administrations of the Member States shall
take the necessary measures to deal with any offence or
irregularity and to impose effective penalties.

(19)

In Part II, Title II, Chapter 9, the title of Section 3 is
replaced by:

Article 457d

‘The ATA procedure'

(20) The following Articles 457c and 457d are inserted:

‘Article 457c

1.
This Article shall apply without prejudice to the
specific provisions of the ATA Convention concerning
the liability of
the guaranteeing associations when an
ATA carnet is being used.

is found that,

2. Where it
in the course of or in
connection with a transit operation carried out under
cover of an ATA carnet, an offence or irregularity has
been committed in a particular Member State,
the
recovery of duties and other charges which may be
payable shall be effected by that Member State in
accordance with Community or national provisions,
criminal
the
without
proceedings.

institution

prejudice

to

of

3. Where it
is not possible to determine in which
territory the offence or irregularity was committed, such
offence or irregularity shall be deemed to have been
committed in the Member State where it was detected
unless, within the period referred to in Article 457d(2),
proof of the regularity of the operation or of the place
where the offence or irregularity was actually committed
is furnished to the satisfaction of the customs authorities.

Where no such proof is furnished and the said offence or
irregularity is thus deemed to have been committed in
the Member State in which it was detected, the duties
and other charges relating to the goods concerned shall
be levied by that Member State in accordance with
Community or national provisions.

(apart

If the Member State where the said offence or irregularity
was actually committed is subsequently determined, the
from those levied,
duties and other charges
pursuant to the second subparagraph, as own resources
of the Community) to which the goods are liable in that
Member State shall be returned to it by the Member State
which had originally recovered them. In that case, any
overpayment shall be repaid to the person who had
originally paid the charges.

Where the amount of
the duties and other charges
originally levied and returned by the Member State which
had recovered them is smaller than that of the duties and
other charges due in the Member State where the offence
irregularity was actually committed,
or
that Member
in accordance with
levy the difference
State
Community or national provisions.

shall

1. Where an offence or irregularity is found to have
been committed in the course of or in connection with a
transit operation carried out under cover of an ATA
carnet, the customs authorities shall notify the holder of
the ATA carnet and the guaranteeing association within
the period prescribed in Article 6(4) of
the ATA
Convention.

2.
Proof of the regularity of the operation carried out
under cover of an ATA carnet within the meaning of the
first subparagraph of Article 457c(3) shall be furnished
within the period prescribed in Article 7(1) and (2) of
the ATA Convention.

3.
The proof referred to in paragraph 2 shall be
furnished to the satisfaction of the customs authorities
using one of the following methods:

(a) by production of a customs or commercial document
certified by the customs authorities establishing that
the goods in question have been presented at the
office of destination;

(b) by the production of a customs document showing
entry for a customs procedure in a third country, or
a copy or photocopy thereof, certified as a true copy
either by the body which endorsed the original
document, or by the authorities of the third country
concerned, or by the authorities of one of
the
Member States;

(c) by the evidence referred to in Article 8 of the ATA

Convention.

The documents referred to in points (a) and (b) of the
first subparagraph shall include information enabling the
goods in question to be identified.'

(21)

In Articles 458(2), 461(4) and 462(4), ‘Article 454(3)' is
replaced by ‘Article 457c(3)'.

(22)

In Article 551(3), the following sentence is added:

‘Processing costs means all costs incurred in making the
processed products, including overheads and the value of
any Community goods used.'

(23) Article 841 is replaced by the following:

‘Article 841

Where re-exportation is subject to a customs declaration,
the provisions of Articles 788 to 796 shall apply mutatis
mutandis, without prejudice
to particular provisions
which may apply when the previous customs procedure
with economic impact is discharged.

L 134/8

EN

Official Journal of the European Union

29.5.2003

Where an ATA carnet is used for re-exportation of goods
the customs declaration
under temporary importation,
may be lodged at a customs office other
than that
referred to in the first sentence of Article 161(5) of the
Code.'

(24)

In Article 876a, the following paragraph 3 is added:

‘3. Where a customs debt is incurred under Article
203 of the Code, the customs authorities shall suspend
the obligation of the person referred to in the fourth
indent of paragraph 3 of that Article to pay the duties
where at least one other debtor has been identified and
the amount of the duties has also been communicated to
him in accordance with Article 221 of the Code.

The suspension may be granted only on the condition
that the person referred to in the fourth indent of Article
203(3) of the Code is not also covered by one of the
other indents of the said paragraph and has not been
obviously negligent in fulfilling his obligations.

The duration of the suspension shall be limited to one
year. However,
this period may be extended by the
customs authorities for duly justified reasons.

The suspension shall be conditional on the lodging by
the person for whose benefit it is granted of a valid
security for the amount of the duties at stake, except
where such a security covering the whole amount of
duties at stake already exists and the guarantor has not
been released from his undertakings. Such security need
not be required where such a requirement would be
likely, owing to the debtor's circumstances,
to cause
serious economic or social difficulties.'

(25)

In Article 890, the first paragraph is replaced by the
following:

‘The decision-making customs authority shall grant
repayment or remission when:

(a)

a

certificate,

a movement

the request
is accompanied with a certificate of
certificate of
origin,
authenticity, an internal Community transit document
or with any other appropriate document, indicating
that the imported goods were eligible, at the time of
acceptance of the declaration for free circulation, for
Community treatment, preferential tariff treatment or
favourable tariff treatment by reason of the nature of
goods;

(d) all

the other conditions for

the
Community treatment, a preferential tariff treatment
or of a favourable tariff treatment by reason of the
nature of goods are fulfilled.'

the granting of

(26) Article 900 is amended as follows:

(a) Paragraph 2 is replaced by the following:

‘2.
Repayment or remission of import duties in
the cases referred to in paragraph 1(c) and (f) to (n)
shall, except where the goods are destroyed by order
of a public authority or delivered free of charge to
the
charities
activities
Community, be conditional upon their
re-export
from the customs territory of the Community under
the supervision of the customs authorities.

carrying

their

out

in

requested,

If
the decision-making authority shall
permit re-export of the goods to be replaced by their
destruction or by placing them under the external
the customs
Community transit procedure, under
warehousing arrangements, or in a free zone or free
warehouse.

Goods to be assigned one of these treatments shall be
considered to be non-Community goods.

In this case, the customs authorities shall take all
requisite measures to ensure that the goods placed in
in a free zone or in a free
a customs warehouse,
warehouse
as
non-Community goods.'

recognised

later

may

be

(b) Paragraph 3 is deleted.

(27) Annex 14 is replaced by the text set out in Annex I to

this Regulation.

(28) Annex 15 is replaced by the text set out in Annex II to

this Regulation.

(29) Annex 25 is replaced by the text set out in Annex III to

this Regulation.

(30) Annex 37a is amended in accordance with Annex IV to

this Regulation.

(31) Annex 38 is amended in accordance with Annex V to

this Regulation.

(b) the document thus produced refers specifically to the

goods in question;

(32) Annex 44a is amended in accordance with Annex VI to

this Regulation.

(c) all the conditions relating to acceptance of the said

(33) Annex 45a is amended in accordance with Annex VII to

document are fulfilled;

this Regulation.

29.5.2003

EN

Official Journal of the European Union

L 134/9

(34) Annex 67 is amended in accordance with Annex VIII to

this Regulation.

Points (2) and (3) of Article 1 shall apply from 1 June

2.
2003.

(35) Annex 70 is amended in accordance with Annex IX to

this Regulation.

(36) Annex 76 is amended in accordance with Annex X to

this Regulation.

Proofs of origin issued in accordance with the provisions
applicable before 1 June 2003 shall continue to be accepted
after that date within the limits of their validity.

Article 2

Points (10), (11), (30), (32) and (33) of Article 1 shall

3.
apply from 1 January 2005.

implementation of

The Commission shall, before 1 July 2004, evaluate the degree
of
the computerised transit system by
traders. That evaluation shall be based on a report drawn up
from information contributed by the Member States.

However, on the basis of the evaluation provided for in Article
2,
that date may be deferred by decision adopted in
accordance with the committee procedure.

Article 3

This Regulation shall enter into force on the third day
1.
following that of its publication in the Official Journal of the
European Union.

4.
Points (12)
September 2003.

to (21) of Article 1 shall apply from 1

5.

Point (29) of Article 1 shall apply from 1 May 2004.

This Regulation shall be binding in its entirety and directly applicable in all Member States.
of 21 May 2003

Done at Brussels, 21 May 2003.

For the Commission

Frédérik BOLKESTEIN

Member of the Commission

L 134/10

EN

Official Journal of the European Union

29.5.2003

ANNEX I

‘ANNEX 14

INTRODUCTORY NOTES TO THE LIST IN ANNEX 15

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
meaning of Articles 69 and 100.

Note 2:

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

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

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

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

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

Note 3:

3.1. The provisions of Articles 69 and 100, 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 beneficiary country or republic or in the
Community.

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 beneficiary country or republic 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 beneficiary country or republic. 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.

29.5.2003

EN

Official Journal of the European Union

L 134/11

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.

Note 4:

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

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

L 134/12

EN

Official Journal of the European Union

29.5.2003

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

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

or waste, of headings 5501 to 5507.

Note 5:

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

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

from two or more basic textile materials.

The following are the basic textile materials:

— silk;

— wool;

— coarse animal hair;

— fine animal hair;

— horsehair;

— cotton;

— 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;

29.5.2003

EN

Official Journal of the European Union

L 134/13

— synthetic man-made staple fibres of polyacrylonitrile;

— synthetic man-made staple fibres of polyimide;

— synthetic man-made staple fibres of polytetrafluoroethylene;

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

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

— other synthetic man-made staple fibres;

— artificial man-made staple fibres of viscose;

— other artificial man-made staple fibres;

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

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

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

— other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506,
is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which
require 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.

L 134/14

EN

Official Journal of the European Union

29.5.2003

5.4.

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

7.1.

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

(a) vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process (1);

(c) cracking;

(d)

reforming;

(e) extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(i)

isomerisation.

(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

29.5.2003

EN

Official Journal of the European Union

L 134/15

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 (1);

(c) cracking;

(d)

reforming;

(e) extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(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);

(l)

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

(m) 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;

(n)

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;

(o)

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.

(p)

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.'

(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

L 134/16

EN

Official Journal of the European Union

29.5.2003

ANNEX II

‘ANNEX 15

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

HS heading

Description of product

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

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be
wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

0403

eggs; natural
birds'
Dairy produce;
honey; edible products of animal origin,
not
included;
except for:

specified or

elsewhere

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

Manufacture in which all the materials
of Chapter 4 used are wholly obtained

Manufacture in which:

– all the materials of Chapter 4 used are

wholly obtained,

– all

the fruit

juice (except

that of
pineapple,
grapefruit) of
heading 2009 used is originating, and

lime or

– the value of all

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

ex Chapter 5

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

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

ex 0502

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

Chapter 6

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

Cleaning,
straightening of bristles and hair

disinfecting,

sorting

and

Manufacture in which:

– all the materials of Chapter 6 used are

wholly obtained, and

– the value of all

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

29.5.2003

EN

Official Journal of the European Union

L 134/17

(1)

(2)

(3) or (4)

Chapter 7

Edible vegetables and certain roots and
tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus fruits
or melons

Manufacture in which:

– all the fruit and nuts used are wholly

obtained, and

– the value of all

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

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials
of Chapter 9 used are wholly obtained

0901

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

Manufacture
heading

from materials of

any

0902

Tea, whether or not flavoured

Manufacture
heading

from materials of

any

ex 0910

Mixtures of spices

Manufacture
heading

from materials of

any

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;
starches; inulin; wheat gluten; except for:

ex 1106

Chapter 12

Flour, meal and powder of
shelled
heading 0713

leguminous

the dried,
of

vegetables

and

seeds

oleaginous

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

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

Drying
and milling of
vegetables of heading 0708

leguminous

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

1301

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

Manufacture in which the value of all
the materials of heading 1301 used does
not exceed 50 % of the ex-works price
of the product

L 134/18

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

1302

and

saps

pectinates

extracts;
and

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

and other mucilages

– Mucilages and thickeners, modified,

derived from vegetable products

Manufacture
mucilages and thickeners

from

non-modified

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable
products not
specified or
elsewhere
included

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

ex Chapter 15

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

Manufacture
from materials of
heading, except that of the product

any

1501

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

– Fats from bones or waste

from materials of

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

– Other

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

1502

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

– Fats from bones or waste

from materials of

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

– Other

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

29.5.2003

EN

Official Journal of the European Union

L 134/19

(1)

(2)

(3) or (4)

1504

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

– Solid fractions

– Other

Manufacture
heading,
heading 1504

any
from materials of
including other materials of

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of
heading 1505

1506

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

– Solid fractions

Manufacture
heading,
heading 1506

any
from materials of
including other materials of

– Other

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
kernel, babassu, tung and oiticica oil,
myrtle wax and Japan wax, fractions of
technical or
jojoba oil and oils for
industrial
the
other
manufacture of foodstuffs for human
consumption

than

uses

Manufacture
from materials of
heading, except that of the product

any

– Solid fractions,

except

for

that of

jojoba oil

Manufacture from other materials of
headings 1507 to 1515

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

1516

fractions,

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

partly

Manufacture in which:

– all the materials of Chapter 2 used are

wholly obtained, and

– all

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

headings

1508,

L 134/20

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

1517

edible

mixtures

Margarine;
or
preparations of animal or vegetable fats
or oils or of fractions of different fats or
oils of this Chapter, other than edible
fats or oils or
fractions of
heading 1516

their

Manufacture in which:

– all the materials of Chapters 2 and 4

used are wholly obtained, and

– all

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

headings

1508,

Chapter 16

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

Manufacture:

– from animals of Chapter 1, and/or

– in which all the materials of Chapter 3

used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except
for:

from materials of
Manufacture
heading, except that of the product

any

ex 1701

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

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

1702

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

– Chemically-pure maltose and fructose

Manufacture
heading,
heading 1702

from materials of
any
including other materials of

– Other sugars in solid form, containing
added flavouring or colouring matter

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

– Other

Manufacture in which all the materials
used are originating

ex 1703

Molasses resulting from the extraction or
refining of
added
flavouring or colouring matter

containing

sugar,

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

29.5.2003

EN

Official Journal of the European Union

L 134/21

(1)

(2)

(3) or (4)

1704

confectionery

Sugar
chocolate), not containing cocoa

(including white

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
the
30 % of
product

the ex-works price of

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
product

the ex-works price of

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:

– 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 the materials of
each of Chapters 4 and 17 used does
not exceed 30 % of the ex-works price
of the product

1902

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

lasagne,

– Containing 20 % or less by weight of
meat, meat offal, fish, crustaceans or
molluscs

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

L 134/22

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

1902
(cont'd)

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

1903

1904

1905

Tapioca and substitutes therefor prepared
from starch,
flakes,
grains, pearls, siftings or similar forms

in the form of

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

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

suitable

kind

a

Manufacture in which:

– all

the cereals and their derivatives
(except
its
durum wheat
derivatives) used are wholly obtained,
andall
the materials of Chapters 2
and 3 used are wholly obtained

and

– all the materials of Chapters 2 and 3

used are wholly obtained

Manufacture
heading,
heading 1108

from materials of
starch
potato

except

any
of

Manufacture:

– 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
product

the ex-works price of

Manufacture
from materials of
heading, except those of Chapter 11

any

ex Chapter 20

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

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

ex 2001

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

starch, prepared

of

Manufacture
from materials of
heading, except that of the product

any

ex 2004 and
ex 2005

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

from materials of
Manufacture
heading, except that of the product

any

2006

fruit, nuts,

Vegetables,
and
other parts of plants, preserved by sugar
(drained, glacé or crystallised)

fruit-peel

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

29.5.2003

EN

Official Journal of the European Union

L 134/23

(1)

(2)

(3) or (4)

2007

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

sugar

or

ex 2008

– Nuts, not containing added sugar or

spirits

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
product

the ex-works price of

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

cereals; palm hearts; maize (corn)

from materials of
Manufacture
heading, except that of the product

any

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

2009

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

sugar

or

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
product

the ex-works price of

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
product

the ex-works price of

ex Chapter 21

Miscellaneous edible preparations, except
for:

Manufacture
from materials of
heading, except that of the product

any

2101

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

tea or maté;
roasted

and

Manufacture:

– from materials of any heading, except

that of the product, and

– in which all

the chicory used is

wholly obtained

L 134/24

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

2103

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

– Sauces
mixed
seasonings

and
condiments

preparations
and

therefor;
mixed

from materials of

any
Manufacture
heading, except
the product.
However, mustard flour or meal or
prepared mustard may be used

that of

– Mustard flour and meal and prepared

mustard

Manufacture
heading

from materials of

any

ex 2104

Soups
therefor

and broths

and preparations

from materials of

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

2106

Food
preparations
specified or included

not

elsewhere

Manufacture:

– from materials of any heading, except

that of the product, and

– in which the value of the materials of
each of Chapters 4 and 17 used does
not exceed 30 % of the ex-works price
of the product

ex Chapter 22

Beverages, spirits and vinegar; except for: Manufacture:

2202

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

– 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

Manufacture:

– from materials of any heading, except

that of the product,

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

the ex-works price of

– in which all

the fruit

(except
grapefruit) is originating

that of pineapple,

juice used
lime or

29.5.2003

EN

Official Journal of the European Union

L 134/25

(1)

(2)

(3) or (4)

2207

ethyl

alcohol

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

of

2208

alcohol

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

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

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
industries;
except for:

and waste
prepared

from the
animal

food
fodder;

Manufacture
from materials of
heading, except that of the product

any

ex 2301

ex 2303

ex 2306

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

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

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

Manufacture in which all the maize used
is wholly obtained

cake

and other

Oil
residues
resulting from the extraction of olive oil,
containing more than 3 % of olive oil

solid

Manufacture in which all the olives used
are wholly obtained

2309

Preparations of a kind used in animal
feeding

Manufacture in which:

– all the cereals, sugar or molasses, meat

or milk used are originating, and

– all the materials of Chapter 3 used are

wholly obtained

L 134/26

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex Chapter 24

Tobacco
substitutes; except for:

and manufactured

tobacco

Manufacture in which all the materials
of Chapter 24 used are wholly obtained

ex Chapter 25

ex 2504

ex 2515

ex 2516

2402

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

ex 2403

Smoking tobacco

Salt;
sulphur;
plastering materials,
except for:

earths

and

stone;
lime and cement;

crystalline

Natural
with
enriched carbon content, purified and
ground

graphite,

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

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

Manufacture
from materials of
heading, except that of the product

any

Enriching
purifying
crystalline graphite

of
and

the

carbon

grinding

of

content,
crude

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

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

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

slabs

or

of

a

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

in

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

dead-burned

or

from materials of

any
Manufacture
heading, except
the product.
However, natural magnesium carbonate
(magnesite) may be used

that of

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

29.5.2003

EN

Official Journal of the European Union

L 134/27

(1)

(2)

(3) or (4)

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 27

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

their

Manufacture
from materials of
heading, except that of the product

any

ex 2707

of

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

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
the
the ex-works price of
50 % of
product

ex 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

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

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

2711

Petroleum gases
hydrocarbons

and other

gaseous

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

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

L 134/28

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

2712

paraffin

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

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

or

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
their total value does not exceed
that
the
the ex-works price of
50 % of
product

2713

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

Operations of refining and/or one or
more specific process(es) (1)

2714

2715

and

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

asphalt,

on

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

bitumen,

(for

tar

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
the
the ex-works price of
50 % of
product

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

29.5.2003

EN

Official Journal of the European Union

L 134/29

(1)

(2)

(3) or (4)

ex Chapter 28

chemicals;

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

organic

that of

from materials of

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

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

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
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

that of

from materials of

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

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

ex 2901

Acyclic hydrocarbons for use as power
or heating fuels

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

L 134/30

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex 2902

and

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

(other

ex 2905

Metal alcoholates of alcohols of
heading and of ethanol

this

2915

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
halogenated,
and
sulphonated,
nitrosated
derivatives

peroxyacids;

nitrated

their

or

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

2905.

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

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

from materials of

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

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

ex 2932

– Internal ethers and their halogenated,
sulphonated, nitrated or nitrosated
derivatives

from materials of

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

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

– Cyclic acetals and internal hemiacetals
sulphonated,

and their halogenated,
nitrated or nitrosated derivatives

Manufacture
heading

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

2933

Heterocyclic compounds with nitrogen
hetero-atom(s) only

from materials of

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

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

2934

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

chemically

defined;

from materials of

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

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

ex 2939

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

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

29.5.2003

EN

Official Journal of the European Union

L 134/31

(1)

(2)

(3) or (4)

ex Chapter 30

Pharmaceutical products; except for:

that of

from materials of

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

3002

therapeutic,

prophylactic

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

cultures

toxins,

for

– Products consisting of

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

therapeutic

– Other:

– – Human blood

– – Animal

blood

prepared

for

therapeutic or prophylactic uses

– – Blood fractions other than antisera,
haemoglobin, blood globulins and
serum globulins

any
from materials of
Manufacture
heading,
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

any
from materials of
Manufacture
heading,
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

any
from materials of
Manufacture
heading,
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

any
from materials of
Manufacture
heading,
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

L 134/32

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

3002
(cont'd)

– – Haemoglobin, blood globulins and

serum globulins

– – Other

from materials of
any
Manufacture
including other materials of
heading,
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

any
from materials of
Manufacture
heading,
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
heading 3002, 3005 or 3006):

(excluding

goods

of

– Obtained

from

amikacin

of

heading 2941

that of

from materials of

any
Manufacture
heading, except
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:

of

the

– from materials of any heading, except
that
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 Chapter 30

specified

in

The origin of the product in its original
classification shall be retained

ex Chapter 31

Fertilizers; except for:

that of

from materials of

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

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

29.5.2003

EN

Official Journal of the European Union

L 134/33

(1)

(2)

(3) or (4)

ex 3105

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

gross weight

forms or

of

a

– sodium nitrate

– calcium cyanamide

– potassium sulphate

– magnesium potassium sulphate

ex Chapter 32

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

Manufacture:

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

of

the

– from materials of any heading, except
that
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

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

that of

from materials of

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

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

ex 3201

Tannins and their salts, ethers, esters and
other derivatives

Manufacture from tanning extracts of
vegetable origin

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

3205

Colour lakes; preparations as specified in
note 3 to this Chapter based on colour
lakes (3)

from materials of

any
Manufacture
heading, except headings 3203, 3204
and
of
3205. However, materials
heading 3205 may be used, provided
their total value does not exceed
that
the
the ex-works price of
20 % of
product

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

ex Chapter 33

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

3301

oils
concretes

(terpeneless
and

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

that of

from materials of

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

from materials of

including materials
‘group' (4)

any
Manufacture
a
heading,
different
in this heading.
However, materials of the same group as
the product may be used, provided that
their total value does not exceed 20 % of
the ex-works price of the product

of

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

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

L 134/34

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex Chapter 34

organic

surface-active

Soap,
agents,
lubricating
preparations,
washing
preparations, artificial waxes, prepared
waxes,
scouring
preparations, candles and similar articles,
modelling pastes,
“dental waxes” and
dental preparations with a basis of
plaster; except for:

polishing

or

that of

from materials of

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

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

ex 3403

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

obtained

Operations of refining and/or one or
more specific process(es) (1)

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
their total value does not exceed
that
50 % of
the
the ex-works price of
product

3404

Artificial waxes and prepared waxes:

– With a basis of paraffin, petroleum
from
slack wax or

waxes,
bituminous minerals,
scale wax

obtained

waxes

that of

from materials of

any
Manufacture
heading, except
the product.
However, materials of the same heading
as the product may be used, provided
their total value does not exceed
that
the
the ex-works price of
50 % of
product

– Other

Manufacture
heading, except:

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

– 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

29.5.2003

EN

Official Journal of the European Union

L 134/35

(1)

(2)

(3) or (4)

ex Chapter 35

3505

Albuminoidal
starches; glues; enzymes; except for:

substances;

modified

that of

from materials of

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

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

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

pregelatinised

or

– Starch ethers and esters

Manufacture
heading,
heading 3505

any
from materials of
including other materials of

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

– Other

Manufacture
heading, except those of heading 1108

from materials of

any

ex 3507

Prepared
enzymes
specified or included

not

elsewhere

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

Chapter 36

pyrotechnic

Explosives;
matches;
combustible preparations

pyrophoric

alloys;

products;
certain

that of

from materials of

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

ex Chapter 37

Photographic or cinematographic goods;
except for:

that of

from materials of

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

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

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

L 134/36

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

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:

– Instant

print

film for

colour

photography, in packs

– Other

from materials of

Manufacture
any
heading, except those of headings 3701
and
of
3702. However, materials
heading 3702 may be used, provided
their total value does not exceed
that
30 % of
the
the ex-works price of
product

from materials of

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

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

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

3702

3704

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

textiles;

from materials of

Manufacture
any
heading, except those of headings 3701
and 3702

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

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

from materials of

Manufacture
any
heading, except those of headings 3701
to 3704

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

ex Chapter 38

Miscellaneous chemical products; except
for:

that of

from materials of

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

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

ex 3801

– Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbona-
ceous pastes for electrodes

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

– Graphite

in paste

a
mixture of more than 30 % by weight
of graphite with mineral oils

form, being

Manufacture in which the value of all
the materials of heading 3403 used does
not exceed 20 % of the ex-works price
of the product

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

29.5.2003

EN

Official Journal of the European Union

L 134/37

(1)

(2)

(3) or (4)

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

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

3810

3811

Insecticides,
fungicides,
rodenticides,
herbicides, anti-sprouting products and
plant-growth
disinfectants
regulators,
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)

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

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

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

carriers

agents,
the
and

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

leather or

products

soldering,

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

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

(including gasoline) or

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

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

– Other

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

L 134/38

EN

Official Journal of the European Union

29.5.2003

3812

3813

3814

3818

3819

(1)

(2)

(3) or (4)

Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
included;
or
elsewhere
and other
anti-oxidising preparations
compound stabilisers
rubber or
for
plastics

specified

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

Preparations
for
fire-extinguishers; charged fire-extinguis-
hing grenades

charges

and

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

specified or

elsewhere

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

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

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

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

and

brake
liquids
not

fluids
for
containing

other
Hydraulic
hydraulic
prepared
transmission,
or
containing less than 70 % by weight of
petroleum oils or oils obtained from
bituminous minerals

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

3820

Anti-freezing preparations and prepared
de-icing fluids

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

3822

3823

prepared

diagnostic

Diagnostic or laboratory reagents on a
backing,
or
laboratory reagents whether or not on a
of
backing,
heading
certified
reference materials

3006;

3002

those

other

than

or

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

Industrial monocarboxylic
acid oils from refining;
alcohols:

fatty acids;
fatty

industrial

– Industrial monocarboxylic fatty acids,

acid oils from refining

Manufacture
from materials of
heading, except that of the product

any

– Industrial fatty alcohols

Manufacture
heading,
heading 3823

from materials of
any
including other materials of

29.5.2003

EN

Official Journal of the European Union

L 134/39

(1)

(2)

(3) or (4)

that of

from materials of

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

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

3824

chemical

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

products),

natural

of

– The following of this heading:

– – Prepared

binders

foundry
moulds or cores based on natural
resinous products

for

– – Naphthenic

acids,

their water-

insoluble salts and their esters

– – Sorbitol

other

than

that

of

heading 2905

of

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

ammonium or

– – Ion exchangers

– – Getters for vacuum tubes

– – Alkaline

iron

oxide

for

the

purification of gas

– – Ammoniacal gas liquors and spent
gas

produced

coal

in

oxide
purification

– – Sulphonaphthenic

their
water-insoluble salts and their esters

acids,

– – Fusel oil and Dippel's oil

– – Mixtures of
anions

salts having different

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

– Other

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

L 134/40

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

3901 to 3915

scrap,

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

plastic;

except

of

homopolymerisation

– Addition
pro-
in which a single monomer
ducts
contributes more than 99 % by weight
to the total polymer content

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 Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (5)

Manufacture in which the value of al 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 of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (5)

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

ex 3907

– Copolymer, made from polycarbonate
acrylonitrile-butadiene-styrene

and
copolymer (ABS)

that of

from materials of

any
Manufacture
heading, except
the product.
However, materials of the same heading
as the product may be used, provided
their total value does not exceed
that
50 % of
the
the ex-works price of
product (5)

– 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,
not elsewhere specified or included,
in
primary forms

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

29.5.2003

EN

Official Journal of the European Union

L 134/41

(1)

(2)

(3) or (4)

3916 to 3921

and

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

of
for headings ex 3916,
for

articles

– Flat products,

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

rectangular

products,

other

than

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

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

– Other:

homopolymerisation
– – Addition
single
a
products
than
monomer
99 % by weight to the total polymer
content

in which
contributes more

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

Manufacture in which:

– the value of all

the materials used
does not exceed 50 % of the ex-works
price of the product, 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 (5)

– – Other

Manufacture in which the value of all
the materials of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (5)

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

ex 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
product

the ex-works price of

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

and metacrylic

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

– Sheets

regenerated
polyamides or polyethylene

of

cellulose,

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

L 134/42

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex 3921

Foils of plastic, metallised

Manufacture
polyester-foils with a thickness of
than 23 micron (6)

from highly-transparent
less

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

3922 to 3926 Articles of plastics

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
heading, except that of the product

any

ex 4001

Laminated slabs of crepe rubber
shoes

for

Lamination of sheets of natural rubber

4005

4012

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

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

except

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

cushion tyres,

solid or

– Retreaded pneumatic, solid or cushion

Retreading of used tyres

tyres, of rubber

– Other

from materials of

Manufacture
any
heading, except those of headings 4011
and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides
and
furskins) and leather; except for:

skins

(other

than

Manufacture
from materials of
heading, except that of the product

any

ex 4102

Raw skins of sheep or lambs, without
wool on

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

4104 to 4106

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

Retanning of tanned leather

or

Manufacture
from materials of
heading, except that of the product

any

4107, 4112 and
4113

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

Manufacture
heading, except headings 4104 to 4113

from materials of

any

29.5.2003

EN

Official Journal of the European Union

L 134/43

(1)

(2)

(3) or (4)

ex 4114

Patent
leather
leather; metallised leather

and patent

laminated

from

materials

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

their

Chapter 42

goods, handbags

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 43

Furskins and artificial fur; manufactures
thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

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

– Other

Manufacture
tanned or dressed furskins

from

non-assembled,

4303

Articles of apparel, clothing accessories
and other articles of furskin

Manufacture from non-assembled tanned
or dressed furskins of heading 4302

ex Chapter 44

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

from materials of
Manufacture
heading, except that of the product

any

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or end-jointing

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

Splicing,
jointing

planing,

sanding

or

end-

L 134/44

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

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

including
and mouldings,
Beadings
moulded skirting and other moulded
boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and
similar packings, of wood

Manufacture from boards not cut to size

ex 4416

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

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

ex 4418

– Builders'
wood

joinery and carpentry of

from materials of

any
Manufacture
the product.
heading, except
However, cellular wood panels, shingles
and shakes may be used

that of

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for
footwear

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

ex Chapter 45

Cork and articles of cork; except for:

Manufacture
from materials of
heading, except that of the product

any

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

Manufacture
from materials of
heading, except that of the product

any

29.5.2003

EN

Official Journal of the European Union

L 134/45

(1)

(2)

(3) or (4)

Chapter 47

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 48

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

from materials of
Manufacture
heading, except that of the product

any

ex 4811

Paper and paperboard, ruled,
squared only

lined or

Manufacture
from
materials of Chapter 47

paper-making

4816

4817

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

Manufacture
from
materials of Chapter 47

paper-making

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

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

ex 4818

Toilet paper

Manufacture
from
materials of Chapter 47

paper-making

ex 4819

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

containers,

of

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

paper,

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

paperboard,

Manufacture
from
materials of Chapter 47

paper-making

L 134/46

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex Chapter 49

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

and

Manufacture
from materials of
heading, except that of the product

any

4909

bearing

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

personal

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

4910

Calendars of any kind, printed, including
calendar blocks:

– Calendars of

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

Manufacture:

– from materials 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

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

ex Chapter 50

Silk; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 5003

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

Carding or combing of silk waste

5004 to

ex 5006

Silk yarn and yarn spun from silk waste Manufacture from (7):

– raw silk or

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

– other natural

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

– chemical materials or textile pulp, or

– paper-making materials

29.5.2003

EN

Official Journal of the European Union

L 134/47

(1)

(2)

(3) or (4)

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

ex Chapter 51

fine or

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

coarse

Manufacture
from materials of
heading, except that of the product

any

5106 to
5110

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

Manufacture from (7):

– raw silk or

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

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

– chemical materials or textile pulp, or

– paper-making materials

L 134/48

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5111 to
5113

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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

ex Chapter 52

Cotton; except for:

Manufacture
from materials of
heading, except that of the product

any

5204 to
5207

Yarn and thread of cotton

Manufacture from (7):

– raw silk or

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

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

– chemical materials or textile pulp, or

– paper-making materials

29.5.2003

EN

Official Journal of the European Union

L 134/49

(1)

(2)

(3) or (4)

5208 to
5212

Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

ex Chapter 53

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

Manufacture
from materials of
heading, except that of the product

any

5306 to
5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (7):

– raw silk or

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

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

– chemical materials or textile pulp, or

– paper-making materials

L 134/50

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5309 to
5311

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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

5401 to
5406

Yarn, monofilament
man-made filaments

and

thread

of

Manufacture from (7):

– raw silk or

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

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

– chemical materials or textile pulp, or

– paper-making materials

29.5.2003

EN

Official Journal of the European Union

L 134/51

(1)

(2)

(3) or (4)

5407 and
5408

Woven fabrics of man-made filament
yarn:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

5501 to
5507

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to
5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (7):

– raw silk or

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

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

– chemical materials or textile pulp, or

– paper-making materials

L 134/52

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5512 to
5516

Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp, or

– paper

or

least

raising,

calendering,

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

processing,

decatising,

ex Chapter 56

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

Manufacture from (7):

– coir yarn,

– natural fibres,

– chemical materials or textile pulp, or

– paper-making materials

5602

Felt, whether
coated, covered or laminated:

not

or

impregnated,

29.5.2003

EN

Official Journal of the European Union

L 134/53

(1)

(2)

(3) or (4)

5602
(cont'd)

– Needleloom felt

Manufacture from (7):

– natural fibres, or

– chemical materials or textile pulp

However:

– polypropylene
heading 5402,

filament

of

– polypropylene fibres of heading 5503

or 5506, or

– polypropylene
heading 5501,

filament

tow

of

of which the denomination in all cases
of a single filament or fibre is less than
9 decitex, may be used, provided that
their total value does not exceed 40 % of
the ex-works price of the product

Manufacture from (7):

– natural fibres,

– man-made staple fibres made from

casein, or

– chemical materials or textile pulp

– Other

5604

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

– Rubber
covered

thread

and

cord,

textile

Manufacture from rubber thread or cord,
not textile covered

– Other

Manufacture from (7):

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

– chemical materials or textile pulp, or

– paper-making materials

L 134/54

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5605

Metallised yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading 5404 or 5405, combined with
metal
thread, strip or
in the form of
powder or covered with metal

5606

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

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp, or

– paper-making materials

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp, or

– paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (7):

– natural fibres, or

– chemical materials or textile pulp

However:

– polypropylene
heading 5402,

filament

of

– polypropylene fibres of heading 5503

or 5506, or

– polypropylene
heading 5501,

filament

tow

of

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

29.5.2003

EN

Official Journal of the European Union

L 134/55

(1)

(2)

(3) or (4)

Chapter 57
(cont'd)

– Of other felt

Manufacture from (7):

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

– chemical materials or textile pulp

– Other

Manufacture from (7):

– coir yarn or jute yarn,

– synthetic or artificial filament yarn,

– natural fibres, or

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

Jute fabric may be used as a backing

ex Chapter 58

Special woven fabrics;
lace;
fabrics;
embroidery; except for:

tapestries;

tufted textile
trimmings;

– Combined with rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp

or

least

raising,

calendering,

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

processing,

decatising,

L 134/56

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5805

the

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

like,

and

the

Manufacture
from materials of
heading, except that of the product

any

5810

Embroidery in the piece, in strips or in
motifs

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

Manufacture from yarn

5901

fabrics

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

a

5902

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

5903

fabrics

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

impregnated,

Manufacture from yarn

or

least

rasing,

calendering,

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

processing,

decatising,

29.5.2003

EN

Official Journal of the European Union

L 134/57

(1)

(2)

(3) or (4)

5904

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

Manufacture from yarn (7)

5905

Textile wall coverings:

– Impregnated,

or
coated,
laminated with rubber, plastics or
other materials

covered

Manufacture from yarn

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp

or

least

raising,

calendering,

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

processing,

decatising,

5906

Rubberised textile fabrics, other
those of heading 5902:

than

– Knitted or crocheted fabrics

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp

L 134/58

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

5906
(cont'd)

– Other

fabrics made

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

of

Manufacture from chemical materials

– Other

Manufacture from yarn

5907

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

Manufacture from yarn

or

least

rasing,

calendering,

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

processing,

decatising,

5908

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

incandescent
knitted

gas mantles

gas mantle

– Incandescent gas mantles, impregnated Manufacture

from tubular

knitted

gas-mantle fabric

– Other

Manufacture
from materials of
heading, except that of the product

any

5909 to
5911

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

29.5.2003

EN

Official Journal of the European Union

L 134/59

(1)

(2)

(3) or (4)

5909 to
5911
(cont'd)

in

or

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

Manufacture from (7):

– coir yarn,

– the following materials:

– – yarn of polytetrafluoroethylene (8),

– – yarn, multiple, of polyamide, coated
covered with a

impregnated or
phenolic resin,

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

– – monofil of

polytetrafluoroethylene (8),

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

– – glass fibre yarn, coated with phenol
gimped with acrylic

resin and
yarn (8),

– – copolyester monofilaments of

a
polyester and a resin of terephthalic
acid and 1,4 cyclohexanediethanol
and isophthalic acid,

– – natural fibres,

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

– – chemical materials or textile pulp

– Other

Manufacture from (7):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp

L 134/60

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp

clothing

Articles
accessories, knitted or crocheted:

apparel

and

of

– Obtained

by

together

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

– Other

of

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

and

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

accessories

for

Manufacture from yarn (7) (9)

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp

Manufacture from yarn (7) (9)

Manufacture from yarn (9)

or

that

Manufacture from unembroidered fabric,
provided
the
the
unembroidered fabric used does not
exceed 40 % of the ex-works price of the
product (9)

value

of

Chapter 61

ex Chapter 62

ex 6202, ex 6204,
ex 6206, ex 6209

and
ex 6211

ex 6210 and
ex 6216

Fire-resistant
fabric
equipment
covered with foil of aluminised polyester

of

Manufacture from yarn (9)

or

from uncoated

Manufacture
fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (9)

29.5.2003

EN

Official Journal of the European Union

L 134/61

(1)

(2)

(3) or (4)

6213 and
6214

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

– Embroidered

from unbleached single

Manufacture
yarn (7) (9)

or

that

Manufacture from unembroidered fabric,
the
the
provided
unembroidered fabric used does not
exceed 40 % of the ex-works price of the
product (9)

value

of

– Other

from unbleached single

Manufacture
yarn (7) (9)

or

by

up,

(such

raising,

finishing

operations

calendering,

Making
printing
followed
accompanied by at least two preparatory
or
as
scouring, bleaching, mercerising, heat
shrink
setting,
resistance
permanent
finishing,
impregnating,
mending and burling), provided that the
the unprinted goods of
value of all
headings 6213 and 6214 used does not
exceed 47,5 % of the ex-works price of
the product

processing,

decatising,

6217

Other made up clothing accessories;
clothing
parts of
accessories,
of
heading 6212:

garments
other

or
than

those

of

– Embroidered

Manufacture from yarn (9)

or

that

Manufacture from unembroidered fabric,
provided
the
the
unembroidered fabric used does not
exceed 40 % of the ex-works price of the
product (9)

value

of

– Fire-resistant

covered with
polyester

equipment
of

foil

of
fabric
aluminised

Manufacture from yarn (9)

or

from uncoated

Manufacture
fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (9)

L 134/62

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

6217
(cont'd)

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

– Other

Manufacture from yarn (9)

ex Chapter 63

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

Manufacture
from materials of
heading, except that of the product

any

6301 to
6304

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

– Of felt, of nonwovens

Manufacture from (7):

– natural fibres, or

– chemical materials or textile pulp

– Other:

– – Embroidered

from unbleached single

Manufacture
yarn (9) (10)

or

than

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

or
value

that

of

– – Other

Manufacture
yarn (9) (10)

from unbleached single

6305

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

Manufacture from (7):

– natural fibres,

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

– chemical materials or textile pulp

29.5.2003

EN

Official Journal of the European Union

L 134/63

(1)

(2)

(3) or (4)

6306

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

– Of nonwovens

Manufacture from (7) (9):

– natural fibres, or

– chemical materials or textile pulp

– Other

Manufacture
yarn (7) (9)

from unbleached single

6307

Other made-up articles,
patterns

including dress

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

6308

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

rugs,

put

up

up

in

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

articles

set.

ex Chapter 64

Footwear, gaiters and the like; parts of
such articles; except for:

6406

footwear

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

cushions

similar

soles);

from materials of

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

except

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

6503

6505

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

Manufacture
fibres (9)

from yarn

or

textile

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

Manufacture
fibres (9)

from yarn

or

textile

L 134/64

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex Chapter 66

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

Manufacture
from materials of
heading, except that of the product

any

6601

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

umbrellas,

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

Chapter 67

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 68

Articles
stone,
of
asbestos, mica or
except for:

plaster,
cement,
similar materials;

Manufacture
from materials of
heading, except that of the product

any

ex 6803

Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture
heading

from materials of

any

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

from worked

mica
Manufacture
(including agglomerated or reconstituted
mica)

Chapter 69

Ceramic products

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 70

Glass and glassware; except for:

from materials of
Manufacture
heading, except that of the product

any

Manufacture
heading 7001

from

materials

of

ex 7003, ex 7004

Glass with a non-reflecting layer

and
ex 7005

7006

edge-worked,

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

– Glass-plate substrates, coated with a
a
in accordance

dielectric
semiconductor grade
with SEMII-standards (11)

film,

thin

and

of

Manufacture from non-coated glass-plate
substrate of heading 7006

– Other

Manufacture
heading 7001

from

materials

of

29.5.2003

EN

Official Journal of the European Union

L 134/65

(1)

(2)

(3) or (4)

7007

Safety glass, consisting of
(tempered) or laminated glass

toughened

Manufacture
heading 7001

from

materials

of

7008

Multiple-walled insulating units of glass

Manufacture
heading 7001

from

materials

of

7009

7010

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

Manufacture
heading 7001

from

materials

of

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

Manufacture
heading, except that of the productor

from materials of

any

or

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

7013

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

from materials of
Manufacture
heading, except that of the product

any

or

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

or

(except
hand-blown
the total value of

silk-screen
Hand-decoration
glassware,
printing)
of
provided that
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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 71

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

ex 7101

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

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

L 134/66

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex 7102, ex 7103

and
ex 7104

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

Manufacture from unworked precious or
semi-precious stones

7106, 7108
and 7110

Precious metals:

– Unwrought

from materials of

Manufacture
any
heading, except those of headings 7106,
7108 and 7110

or

thermal

Electrolytic,
separation
of
heading 7106, 7108 or 7110

or
precious metals

chemical
of

or

of

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

precious metals

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

metals

Metals
semi-manufactured

clad with

precious metals,

Manufacture
from metals
precious metals, unwrought

clad with

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

semi-precious

or

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

ex 7107, ex 7109

and
ex 7111

7116

7117

Imitation jewellery

from materials of
Manufacture
heading, except that of the product

any

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
heading, except that of the product

any

7207

Semi-finished
non-alloy steel

products

of

iron

or

Manufacture
heading
or 7205

7201,

from

7202,

materials
7203,

of
7204

7208 to
7216

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

Manufacture
primary forms of heading 7206

from ingots

or

other

29.5.2003

EN

Official Journal of the European Union

L 134/67

(1)

(2)

(3) or (4)

7217

Wire of iron or non-alloy steel

Manufacture
materials of heading 7207

from

semi-finished

ex 7218, 7219
to 7222

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

products,

Manufacture
primary forms of heading 7218

from ingots

or

other

7223

Wire of stainless steel

Manufacture
materials of heading 7218

from

semi-finished

ex 7224, 7225
to 7228

products,

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

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

or

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
heading, except that of the product

any

ex 7301

Sheet piling

Manufacture
heading 7206

from

materials

of

7302

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

fish-plates,

crossing

pieces,

chairs,

ties

Manufacture
heading 7206

from

materials

of

7304, 7305
and 7306

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

Manufacture
materials
heading 7206, 7207, 7218 or 7224

from

of

ex 7307

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

7308

(for

(excluding

example, bridges

prefabricated
Structures
buildings of heading 9406) and parts of
structures
and
bridge-sections, lock-gates, towers, lattice
masts, roofs, roofing frameworks, doors
and windows and their
frames and
shutters,
thresholds
balustrades, pillars and columns), of iron
or
shapes,
sections, tubes and the like, prepared for
use in structures, of iron or steel

rods, angles,

steel; plates,

doors,

for

reaming,

threading,
Turning, drilling,
deburring and sandblasting of
forged
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of
the
product

the ex-works price of

from materials of

any
Manufacture
the product.
heading, except
that of
However, welded angles,
shapes and
sections of heading 7301 may not be
used

L 134/68

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

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
(precipitated copper)

mattes;

cement

copper

Manufacture
from materials of
heading, except that of the product

any

Unrefined copper; copper anodes
electrolytic refining

for

Manufacture
from materials of
heading, except that of the product

any

Refined
unwrought:

copper

and

copper

alloys,

– Refined copper

Manufacture
from materials of
heading, except that of the product

any

– Copper

alloys
containing other elements

and refined copper

Manufacture
unwrought, or waste
copper

from refined

copper,
and scrap of

7404

Copper waste and scrap

Manufacture
from materials of
heading, except that of the product

any

7405

Master alloys of copper

Manufacture
from materials of
heading, except that of the product

any

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

29.5.2003

EN

Official Journal of the European Union

L 134/69

(1)

(2)

(3) or (4)

7501 to
7503

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

from materials of
Manufacture
heading, except that of the product

any

ex Chapter 76

Aluminium 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

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
heading, except that of the product

any

ex 7616

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

Manufacture:

grill,

– from materials of any heading, except
that of the product. However, gauze,
fencing,
cloth,
reinforcing
similar
materials (including endless bands) of
aluminium wire, or expanded metal of
aluminium may be used; and

netting,

fabric

and

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

L 134/70

EN

Official Journal of the European Union

29.5.2003

(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:

– 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

7801

Unwrought lead:

– Refined lead

Manufacture from “bullion” or “work”
lead

– Other

from materials of

Manufacture
heading, except
However,
waste
heading 7802 may not be used

that of
and

any
the product.
of

scrap

7802

Lead waste and scrap

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 79

Zinc 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

7901

Unwrought zinc

from materials of

Manufacture
heading, except
However,
waste
heading 7902 may not be used

that of
and

any
the product.
of

scrap

7902

Zinc waste and scrap

Manufacture
from materials of
heading, except that of the product

any

29.5.2003

EN

Official Journal of the European Union

L 134/71

(1)

(2)

(3) or (4)

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

8001

Unwrought tin

from materials of

Manufacture
heading, except
waste
However,
heading 8002 may not be used

that of
and

any
the product.
of

scrap

8002 and
8007

Tin waste and scrap; other articles of tin Manufacture

from materials of
heading, except that of the product

any

Chapter 81

Other base metals;
thereof:

cermets;

articles

– Other base metals, wrought; articles

thereof

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

– Other

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 82

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

from materials of
Manufacture
heading, except that of the product

any

8206

of

two

Tools
the
headings 8202 to 8205, put up in sets
for retail sale

or more

of

8205.

from materials of

Manufacture
any
heading, except those of headings 8202
to
of
However,
be
headings
incorporated into the set, provided that
their total value does not exceed 15 % of
the ex-works price of the set

8202 to 8205 may

tools

L 134/72

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8207

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

boring,

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

8208

Knives and cutting blades, for machines
or for mechanical appliances

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

ex 8211

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

from materials of

any
Manufacture
heading, except
the product.
However, knife blades and handles of
base metal may be used

that of

8214

8215

clippers,

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

butchers'

or

Spoons,
cake-servers,
sugar
tongs
tableware

forks,

ladles,

skimmers,
fish-knives, butter-knives,
and similar kitchen or

from materials of

any
Manufacture
heading, except
the product.
However, handles of base metal may be
used

that of

from materials of

any
Manufacture
heading, except
the product.
However, handles of base metal may be
used

that of

ex Chapter 83

Miscellaneous articles of base metal;
except for:

Manufacture
from materials of
heading, except that of the product

any

29.5.2003

EN

Official Journal of the European Union

L 134/73

(1)

(2)

(3) or (4)

ex 8302

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

suitable

ex 8306

Statuettes and other ornaments, of base
metal

other

that of

from materials of

any
Manufacture
the product.
heading, except
However,
of
heading 8302 may be used, provided
their total value does not exceed
that
20 % of
the
the ex-works price of
product

materials

other

that of

from materials of

any
Manufacture
the product.
heading, except
However,
of
heading 8306 may be used, provided
their total value does not exceed
that
the
the ex-works price of
30 % of
product

materials

ex Chapter 84

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

appliances; parts

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

Manufacture:

– from materials of any heading, except

that of the product, and

– 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
heading, except that of the product (12)

from materials of

any

8402

other

vapour

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

Manufacture:

– from materials of any heading, except

that of the product, 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 25 %
of the ex-works price of the product

8403 and

ex 8404

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

from materials of

Manufacture
any
heading, except those of headings 8403
and 8404

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

8406

Steam turbines
turbines

and

other

vapour

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

L 134/74

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8407

Spark-ignition reciprocating or
internal combustion piston engines

rotary

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

8408

8409

Compression-ignition
bustion
semi-diesel engines)

piston

internal

engines

(diesel

com-
or

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

suitable

Parts
principally with
heading 8407 or 8408

for

the

use

solely
engines

or
of

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

8411

Turbo-jets,
gas turbines

turbo-propellers and other

Manufacture:

– from materials of any heading, except

that of the product, and

– in which the value of all the materials
the
used does not exceed 40 % of
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

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

8415

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

elements

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

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

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

29.5.2003

EN

Official Journal of the European Union

L 134/75

(1)

(2)

(3) or (4)

8418

or

and

freezers

other
Refrigerators,
refrigerating
equipment,
electric or other; heat pumps other than
air
of
heading 8415

conditioning

machines

freezing

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

Manufacture:

– from materials of any heading, except

that of the product,

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

– in which the

value of

the
non-originating materials used does
not
the
originating materials used

exceed the value of

all

all

ex 8419

Machines for wood, paper pulp, paper
and paperboard industries

Manufacture in which:

– the value of all

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed
25 % of
the
product

the ex-works price of

Manufacture in which:

– the value of all

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed
25 % of
the
product

the ex-works price of

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

8420

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

8423

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

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

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

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

L 134/76

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8425 to
8428

Lifting, handling,
machinery

loading or unloading

Manufacture in which:

– the value of all

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

8429

8430

ex 8431

Self-propelled bulldozers,
levellers,
graders,
shovels,
excavators,
tamping machines and road rollers:

angledozers,
scrapers, mechanical
loaders,

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 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

grading,

levelling,
Other moving,
tamping,
excavating,
scraping,
compacting,
boring
extracting
machinery, for earth, minerals or ores;
pile-extractors;
pile-drivers
snow-ploughs and snow-blowers

and

or

suitable

Parts
use
principally with road rollers

for

solely

or

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

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

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

29.5.2003

EN

Official Journal of the European Union

L 134/77

(1)

(2)

(3) or (4)

8439

Machinery for making pulp of
cellulosic material or
finishing paper or paperboard

fibrous
for making or

8441

Other machinery for making up paper
including
pulp, paper or paperboard,
cutting machines of all kinds

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

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

Manufacture in which:

– the value of all

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed
25 % of
the
product

the ex-works price of

Manufacture in which:

– the value of all

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

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed
25 % of
the
product

the ex-works price of

8444 to
8447

Machines of these headings for use in
the textile industry

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

ex 8448

8452

Auxiliary machinery
machines of headings 8444 and 8445

use with

for

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

other

machines,

Sewing
than
book-sewing machines of heading 8440;
furniture, bases
specially
designed for sewing machines; sewing
machine needles:

and covers

– Sewing machines

(lock stitch only)
with heads of a weight not exceeding
16 kg without motor or 17 kg with
motor

Manufacture in which:

– the value of all

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

– 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

L 134/78

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8452
(cont'd)

– Other

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

8456 to
8466

Machine-tools and machines and their
parts and accessories of headings 8456
to 8466

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

8469 to
8472

machines

example,
(for
Office
typewriters,
machines,
calculating
automatic data processing machines,
duplicating machines, stapling machines)

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

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

8480

for metal

Moulding boxes
foundry;
mould bases; moulding patterns; moulds
for metal
than ingot moulds),
metal carbides, glass, mineral materials,
rubber or plastics

(other

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

8482

Ball or roller bearings

Manufacture:

– from materials of any heading, except

that of the product, 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 40 %
of the ex-works price of the product

Gaskets and similar
joints of metal
sheeting combined with other material
or of two or more layers of metal; sets
or assortments of gaskets and similar
joints, dissimilar in composition, put up
in
similar
envelopes
packings; mechanical seals

pouches,

or

parts,

Machinery
not
containing
insulators, coils,
electrical connectors,
contacts or other electrical features, not
specified or included elsewhere in this
Chapter

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

8484

8485

29.5.2003

EN

Official Journal of the European Union

L 134/79

(1)

(2)

(3) or (4)

ex Chapter 85

thereof;

Electrical machinery and equipment and
parts
and
sound
reproducers, television image and sound
recorders and reproducers, and parts and
accessories of such articles; except for:

recorders

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

Manufacture:

– from materials of any heading, except

that of the product, and

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

8501

Electric
and
(excluding generating sets)

motors

generators

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 8503 used
does not exceed 10 % of the ex-works
price of the product

8502

Electric
converters

generating

sets

and

rotary

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
8501
of
and 8503 used does not exceed 10 %
of the ex-works price of the product

headings

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

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

ex 8504

supply
Power
data-processing machines

units

for

automatic

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

ex 8518

and

stands

Microphones
therefor;
loudspeakers, whether or not mounted
audio-frequency
in
electric
sound
electric
amplifier sets

enclosures;
amplifiers;

their

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

Manufacture in which:

– the value of all

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

– the value of all

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

L 134/80

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8519

Turntables (record-decks), record-players,
sound
and
cassette-players
not
apparatus,
reproducing
incorporating a sound recording device

other

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

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

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

Manufacture in which:

– the value of all

the materials used
does not exceed 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 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 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

Magnetic tape recorders and other sound
recording apparatus, whether or not
reproducing
incorporating
device

sound

a

recording

Video
reproducing
apparatus, whether or not incorporating
a video tuner

or

Parts and accessories suitable for use
solely or principally with the apparatus
of headings 8519 to 8521

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

Prepared unrecorded media for sound
recording or similar recording of other
phenomena, other
than products of
Chapter 37

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

Records, tapes and other recorded media
for sound or other similarly recorded
phenomena,
and
masters for the production of records,
but excluding products of Chapter 37:

including matrices

8520

8521

8522

8523

8524

29.5.2003

EN

Official Journal of the European Union

L 134/81

(1)

(2)

(3) or (4)

8524
(cont'd)

– Matrices

and masters

for

the

production of records

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

– Other

Manufacture in which:

– the value of all

the materials used
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

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 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 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

8525

apparatus

for
Transmission
radio-telegraphy,
radio-telephony,
radio-broadcasting or television, whether
or not incorporating reception apparatus
or
reproducing
apparatus; television cameras; still image
video cameras and other video camera
recorders; digital cameras

sound recording or

8526

Radar apparatus, radio navigational aid
control
and radio remote
apparatus
apparatus

8527

Reception apparatus for radio-telephony,
radio-broadcasting,
radio-telegraphy or
whether or not combined, in the same
housing, with
or
sound
reproducing apparatus or a clock

recording

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

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

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

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

L 134/82

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8528

8529

for

apparatus

television,
Reception
incorporating radio
whether or not
broadcast receivers or sound or video
recording or
apparatus;
video monitors and video projectors

reproducing

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

Manufacture in which:

– the value of all

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

– the value of all

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

suitable

Parts
principally with
the
headings 8525 to 8528:

for

use

solely
apparatus

or
of

– Suitable for use solely or principally
with video recording or reproducing
apparatus

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

– Other

Manufacture in which:

– the value of all

the materials used
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 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 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

8535 and
8536

switching or
Electrical apparatus
protecting
for
electrical
making connections to or in electrical
circuits

for
circuits, or

8537

heading

apparatus

for electric control or

Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
8535
more
of
or 8536,
the
distribution of electricity, including those
incorporating instruments or apparatus
of Chapter 90, and numerical control
apparatus,
switching
than
apparatus of heading 8517

other

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

Manufacture in which 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

29.5.2003

EN

Official Journal of the European Union

L 134/83

(1)

(2)

(3) or (4)

ex 8541

transistors

Diodes,
similar
semi-conductor devices, except wafers
not yet cut into chips

and

8542

Electronic
microassemblies:

integrated

circuits

and

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

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

Manufacture in which:

– the value of all

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

– within the above limit, the value of all
the materials
8541
of
and 8542 used does not exceed 10 %
of the ex-works price of the product

headings

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

and

other

insulated

(including

enamelled

Insulated
or
anodised) wire, cable (including coaxial
cable)
electric
conductors, whether or not fitted with
connectors; optical fibre cables, made up
of individually sheathed fibres, whether
electric
assembled
or
conductors or fitted with connectors

with

not

8544

8545

Carbon electrodes, carbon brushes, lamp
carbons, battery
and other
articles of graphite or other carbon, with
or without metal, of a kind used for
electrical purposes

carbons

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

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

Insulating fittings for electrical machines,
appliances or equipment, being fittings
wholly of insulating materials apart from
any minor components of metal
(for
example, threaded sockets) incorporated
during moulding solely for purposes of
assembly,
of
heading 8546; electrical conduit tubing
and joints therefor, of base metal
lined
with insulating material

insulators

other

than

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

L 134/84

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8548

ex Chapter 86

8608

and

batteries

and scrap of primary

cells,
Waste
primary
electric
accumulators; spent primary cells, spent
electric
primary batteries
accumulators;
of
machinery or apparatus, not specified or
included elsewhere in this Chapter

and spent

electrical

parts

or

Railway
locomotives,
tramway
rolling-stock and parts thereof; railway
or tramway track fixtures and fittings
and parts thereof; mechanical (including
signalling
electro-mechanical)
equipment of all kinds; except for:

traffic

mechanical

Railway or tramway track fixtures and
fittings;
(including
electromechanical) signalling, safety or
for railways,
traffic control equipment
inland waterways,
tramways,
parking facilities, port
installations or
airfields; parts of the foregoing

roads,

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

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

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

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

ex Chapter 87

Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof; except for:

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

8709

Works trucks, self-propelled, not
fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehicles

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

8710

and other

Tanks
armoured fighting
vehicles, motorised, whether or not
fitted with weapons, and parts of such
vehicles

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

Manufacture:

– 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

29.5.2003

EN

Official Journal of the European Union

L 134/85

(1)

(2)

(3) or (4)

8711

(including mopeds)

Motorcycles
and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars:

– With

reciprocating

com-
bustion piston engine of a cylinder
capacity:

internal

– – 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

– – 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

– 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

ex 8712

Bicycles without ball bearings

Manufacture
heading, except those of heading 8714

from materials of

any

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 20 %
of the ex-works price of the product

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

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

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 134/86

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

8716

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

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof;
except for:

Manufacture
from materials of
heading, except that of the product

any

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

ex 8804

Rotochutes

Manufacture
heading,
heading 8804

any
from materials of
including other materials of

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

8805

Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articles

Manufacture
from materials of
heading, except that of the product

any

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

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

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

Chapter 89

Ships, boats and floating structures

ex Chapter 90

Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical
instruments and apparatus;
parts and accessories thereof; except for:

9001

Optical fibres and optical fibre bundles;
optical fibre cables other than those of
sheets and plates of
heading 8544;
polarizing material;
(including
and
contact
other optical elements, of any material,
unmounted, other than such elements of
glass not optically worked

lenses), prisms, mirrors

lenses

from materials of

any
Manufacture
heading, except
the product.
However, hulls of heading 8906 may
not be used

that of

Manufacture:

– from materials of any heading, except

that of the product, and

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

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

29.5.2003

EN

Official Journal of the European Union

L 134/87

(1)

(2)

(3) or (4)

9002

9004

Lenses, prisms, mirrors and other optical
elements, of any material, mounted,
being parts of or fittings for instruments
or apparatus, other than such elements
of glass not optically worked

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

Spectacles,
corrective, protective or other

goggles

and

the

like,

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

ex 9005

Binoculars, monoculars, other optical
therefor,
and mountings
telescopes,
except
refracting
astronomical
telescopes and mountings therefor

for

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

Manufacture:

– from materials of any heading, except

that of the product,

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

– in which the

value of

the
non-originating materials used does
not
the
originating materials used

exceed the value of

all

all

ex 9006

(other

Photographic
than
cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other
than electrically ignited flashbulbs

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

Manufacture:

– from materials of any heading, except

that of the product,

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

– in which the

value of

the
non-originating materials used does
the
not
originating materials used

exceed the value of

all

all

9007

Cinematographic cameras and projectors,
whether or not
incorporating sound
recording or reproducing apparatus

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

Manufacture:

– from materials of any heading, except

that of the product,

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

– in which the

value of

the
non-originating materials used does
not
the
originating materials used

exceed the value of

all

all

L 134/88

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

9011

Compound
microscopes,
optical
including those for photomicrography,
cinephotomicrography
micro-
projection

or

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

Manufacture:

– from materials of any heading, except

that of the product,

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

– in which the

value of

the
non-originating materials used does
the
not
originating materials used

exceed the value of

all

all

ex 9014

Other
appliances

navigational

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

Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
or
meteorological
hydrological,
geophysical
instruments and appliances,
excluding compasses; rangefinders

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

9016

Balances of a sensitivity of 5 cg or
better, with or without weights

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

9017

9018

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

(for

machines,

Drawing, marking-out or mathematical
example,
calculating instruments
drafting
pantographs,
protractors, drawing sets, slide rules, disc
calculators);
instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not
included
elsewhere in this Chapter

specified or

Instruments
and appliances used in
medical, surgical, dental or veterinary
scintigraphic
sciences,
electro-medical
apparatus,
apparatus and sight-testing instruments:

including
other

– Dentists' chairs

incorporating dental

appliances or dentists' spittoons

Manufacture
heading,
heading 9018

from materials of
any
including other materials of

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

29.5.2003

EN

Official Journal of the European Union

L 134/89

(1)

(2)

(3) or (4)

9018
(cont'd)

– Other

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

Manufacture in which 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:

– from materials of any heading, except

that of the product, and

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

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:

– 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

Mechano-therapy
appliances; massage
apparatus; psychological aptitude-testing
oxygen
apparatus;
artificial
therapy,
respiration
therapeutic
respiration apparatus

therapy,
therapy,
other

ozone
aerosol
or

appliances

and gas
Other breathing
masks,
protective masks
having neither mechanical parts nor
replaceable filters

excluding

strength,

Machines and appliances for testing the
hardness,
compressibility,
elasticity or other mechanical properties
of materials (for example, metals, wood,
textiles, paper, plastics)

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

and

Hydrometers
instruments,
barometers,
psychrometers,
any combination of these instruments

floating
similar
thermometers, pyrometers,
and
recording or not, and

hygrometers

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

for
Instruments
apparatus
and
measuring or checking the flow,
level,
pressure or other variables of liquids or
level
gases (for example,
gauges, manometers,
heat meters),
excluding instruments and apparatus of
heading 9014, 9015, 9028 or 9032

flow meters,

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

9019

9020

9024

9025

9026

L 134/90

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

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

9027

Instruments and apparatus for physical
example,
analysis
chemical
or
(for
refractometers,
polarimeters,
spectrometers, gas or
smoke analysis
instruments and apparatus
apparatus);
for measuring or
checking viscosity,
porosity, expansion, surface tension or
instruments and apparatus for
the like;
measuring or
checking quantities of
heat, sound or light (including exposure
meters); microtomes

9028

liquid or

Gas,
electricity supply or
production meters, including calibrating
meters therefor:

– Parts and accessories

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

– Other

Manufacture in which:

– the value of all

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

– the value of all

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

counters,
taximeters,

production
Revolution
counters,
mileometers,
pedometers and the like; speed indicators
and tachometers, other
than those of
heading 9014 or 9015; stroboscopes

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

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

checking

or
excluding

instruments and apparatus

spectrum analysers and
Oscilloscopes,
for
other
electrical
measuring
of
quantities,
9028;
and
heading
apparatus
for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or
other ionising radiations

instruments

meters

or

checking

Measuring
instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectors

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

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

9029

9030

9031

29.5.2003

EN

Official Journal of the European Union

L 134/91

(1)

(2)

(3) or (4)

9032

9033

Automatic
instruments and apparatus

regulating

or

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
included elsewhere in this Chapter) for
machines,
instruments or
apparatus of Chapter 90

appliances,

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

ex Chapter 91

Clocks and watches and parts thereof;
except for:

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

9105

Other clocks

Manufacture in which:

– the value of all

the materials used
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

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 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

9110

Complete watch or clock movements,
assembled
or
unassembled
incomplete watch or
(movement sets);
clock movements,
rough
watch or clock movements

assembled;

partly

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 134/92

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

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

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

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

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
this Chapter, and
for other goods of
parts thereof

9113

Watch straps, watch bands and watch
bracelets, and parts thereof:

– Of base metal, whether or not gold- or
silver-plated, or of metal clad with
precious metal

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

– Other

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

Chapter 92

Musical
accessories of such articles

instruments;

parts

and

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

Chapter 93

Arms
and
accessories thereof

ammunition;

parts

and

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

29.5.2003

EN

Official Journal of the European Union

L 134/93

(1)

(2)

(3) or (4)

ex Chapter 94

Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
lamps and lighting fittings,
furnishings;
included;
specified or
not
illuminated
illuminated
signs,
name-plates and the like; prefabricated
buildings; except for:

elsewhere

Manufacture
from materials of
heading, except that of the product

any

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

ex 9401 and
ex 9403

incorporating
furniture,
Base metal
unstuffed cotton cloth of a weight of
300 g/m2 or less

from materials of
Manufacture
heading, except that of the product

any

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

the ex-works price of

25 % of
product, and

– all

the other materials used are
originating and are classified in a
heading other
than heading 9401
or 9403

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

9405

Lamps and lighting fittings
including
searchlights and spotlights and parts
specified or
thereof, not
elsewhere
illuminated
illuminated signs,
included;
name-plates
like, having a
and the
permanently fixed light source, and parts
thereof
or
elsewhere
included

specified

not

9406

Prefabricated buildings

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

ex Chapter 95

Toys, games and sports requisites; parts
and accessories thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

9503

Other toys; reduced-size (“scale”) models
and similar recreational models, working
or not; puzzles of all kinds

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

L 134/94

EN

Official Journal of the European Union

29.5.2003

(1)

(2)

(3) or (4)

ex 9506

Golf clubs and parts thereof

from materials of

Manufacture
that of
heading, except
However,
blocks
roughly-shaped
making golf-club heads may be used

any
the product.
for

ex Chapter 96

Miscellaneous manufactured
except for:

articles;

Manufacture
from materials of
heading, except that of the product

any

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture
materials of
product

from “worked”
carving
the same heading as the

ex 9603

Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
not
mechanical
rollers,
motorised,
squeegees and mops

sweepers,
and

paint

floor

pads

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

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

in

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

articles

set.

9606

Buttons, press-fasteners,
and press-studs, button moulds
other parts of
blanks

snap-fasteners
and
these articles; button

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

9608

felt-tipped and other
Ball-point pens;
porous-tipped
and markers;
pens
fountain pens, stylograph pens and other
pens; duplicating stylos; propelling or
pencil-
sliding
similar
parts
holders
(including
the
and
foregoing articles, other than those of
heading 9609

holders;
clips)

pencils;
and

pen-holders,

caps

of

from materials of

any
Manufacture
heading, except
the product.
However, nibs or nib-points of the same
heading as the product may be used

that of

29.5.2003

EN

Official Journal of the European Union

L 134/95

(2)

(3) or (4)

(1)

9612

prepared

inked or
Typewriter or similar ribbons,
otherwise
giving
for
impressions, whether or not on spools
ink-pads, whether or
or in cartridges;
not inked, with or without boxes

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

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 9613

Lighters with piezo-igniter

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of art,
antiques

collectors' pieces and

Manufacture
from materials of
heading, except that of the product

any

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring

preparations, provided that they are not classified in another heading in Chapter 32.
(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other

hand, this restriction only applies to that group of materials which predominates by weight in the product.

(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter

(i.e. Hazefactor), is less than 2 %.

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory Note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to

shape), see Introductory Note 6.

(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005. '

L 134/96

EN

Official Journal of the European Union

29.5.2003

ANNEX III

‘ANNEX 25

AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE

1. The following table shows:

(a)

third countries listed by continents and zones (1) (column 1).

(b)

the percentages which represent the part of the air transport costs from a given third country to the EC to be
included in the customs value (column 2).

2. When goods are shipped from countries or from airports not included in the following table, other than the
airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken.

3. As regards the French overseas departments of Guadeloupe, Guyana, Martinique and Reunion, of which territories

the airports are not included in the table, the following rules shall apply:

(a)

for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be
included in the customs value;

(b)

for goods shipped to the European part of the Community from third countries and transhipped or unloaded
in one of those departments, only the air transport costs which would have been incurred for carrying the
goods only as far as the place of transhipment or unloading are to be included in the customs value;

(c)

for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the
European part of the Community, the air transport costs to be included in the customs value are those which
result from the application of the percentages given in the following table to the costs which would have been
incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.

The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the
air waybill or other air transport document, with the official stamp of the office concerned; failing this certification
the provisions of the last subparagraph of Article 163(6) of this Regulation shall apply.

1

2

Zone (country) of departure (third country)

Percentages of the air transport costs to
be included in the customs value for zone
of arrival EC

America

Zone A

Canada:

Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto,
(other airports see zone B )

Greenland

70

(1) The percentages are valid for all airports in a given country unless specific airports of departure are indicated.

29.5.2003

EN

Official Journal of the European Union

L 134/97

1

2

Zone (country) of departure (third country)

Percentages of the air transport costs to
be included in the customs value for zone
of arrival EC

United States of America:

Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago,
Cincinati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City,
Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville,
New Orleans, NewYork, Philadelphia, Pittsburg, St Louis, Washington DC,
(other airports see zones B and C)

Zone B

Canada:

Edmonton, Vancouver, Winnipeg, (other airports see zone A)

United States of America:

Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas,
Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico,
Salt Lake City, San Francisco, Seattle, (other airports see zones A and C)

Central America (all countries)

South America (all countries)

Zone C

United States of America:

Anchorage, Fairbanks, Honolulu, Juneau, (other airports see zones A and
B)

Africa

Zone D

Algeria, Egypt, Libya, Morocco, Tunisia

Zone E

Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic,
Chad, Côte d'Ivoire, Djibouti, Ethiopia, Gambia, Ghana, Guinea,
Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal,
Sierra Leone, Sudan, Togo

Zone F

Burundi, Democratic Republic of Congo, Congo (Brazzaville), Equatorial
Guinea, Gabon, Kenya, Rwanda, São Tomé and Principe, Seychelles,
Somalia, St. Helena, Tanzania, Uganda

Zone G

Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius,
Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia,
Zimbabwe

78

89

33

50

61

74

L 134/98

EN

Official Journal of the European Union

29.5.2003

1

2

Zone (country) of departure (third country)

Percentages of the air transport costs to
be included in the customs value for zone
of arrival EC

Asia

Zone H

Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon,
Syria

Zone I

Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates,
Yemen (Arab Republic)

Zone J

Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan.

Zone K

Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan,

Russia: Novosibirsk, Omsk, Perm, Sverdlovsk, (other airports see zones L,
M, and O)

Zone L

Brunei, China, Indonesia, Kampuchea, Laos, Macao, Malaysia, Maldives,
Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand,
Vietnam

Russia: Irkutsk, Kirensk, Krasnoyarsk, (other airports see zones K, M and
O)

Zone M

Japan, Korea (North), Korea (South)

Russia: Khabarovsk, Vladivostok, (other airports see zones K, L and O)

Australia and Oceania

Zone N

Australia and Oceania

27

43

46

57

70

83

79

29.5.2003

EN

Official Journal of the European Union

L 134/99

1

2

Zone (country) of departure (third country)

Percentages of the air transport costs to
be included in the customs value for zone
of arrival EC

Europe

Zone O

Iceland,

Russia: Gorky, Kuibishev, Moscow, Orel, Rostov, Volgograd, Voronej, (other
airports see zones K, L and M),

Ukraine

Zone P

Albania, Belarus, Bosnia-Herzegovina, Bulgaria, Faroe Islands, Former
Yugoslav Republic of Macedonia, Moldova, Norway, Romania, Serbia and
Montenegro, Turkey

Zone Q

Croatia, Switzerland

30

15

5'

L 134/100

EN

Official Journal of the European Union

29.5.2003

ANNEX IV

Annex 37a, Title II, point B is amended as follows:

1. The attribute ‘Number of loading lists' and the explanatory text are deleted.

2. The explanatory text of the attribute ‘Total number of packages' is replaced by the following:

‘Type/Length: n ..7

The use of the attribute is optional. The total number of packages is equal to the sum of all “Number of packages”,
all “Number of pieces” and a value of “1” for each declared “bulk”.'

3. The explanatory text of the data group ‘GOODS ITEM' is replaced by the following:

‘Number: 999

The data group shall be used.'

Annex 38 is amended as follows:

ANNEX V

In the section concerning box 36, the following code is inserted in the subsection: ‘2. next two digits' behind code 18:

‘19

temporary suspension on goods imported with airworthiness certificate. (*)'

Annex 44a is amended as follows:

1. Title III, point 3, the second subparagraph is deleted.

ANNEX VI

(*) Council Regulation (EC) No 1147/2002 of 25 June 2002 temporarily suspending the autonomous Common Customs Tariff duties

on certain goods imported with airworthiness certificates (OJ L 170, 29.6.2002, p. 8).

29.5.2003

EN

Official Journal of the European Union

L 134/101

ANNEX VII

Annex 45a is amended as follows:

1. Chapter I is replaced by the following text:

‘Chapter I — Specimen of transit accompanying document

EUROPEAN COMMUNITY

1

R E G I M E

MRN

A

T
N
E
M
U
C
O
D
G
N
Y
N
A
P
M
O
C
C
A
–

I

T
I
S
N
A
R
T

A

31 Packages
and
description
of goods

44 Additional

information/
Documents
produced/
Certificates
and authori-
sations

55 Tranship-
ments

2 Consignor/Exporter

No

3 Forms

5 Items

6 Total packages

8 Consignee

No

Return copy has to be sent to the Office:

18 Identity and nationality of means of transport at departure

56 Other incidents during carriage
Details and measures taken

G CERTIFICATION BY 

COMPETENT AUTHORITIES

15 Country of dispatch/export

17 Country of destination

Marks and numbers – Container No(s) – Number and kind

32 Item

33 Commodity Code

No 

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

Place and country:

Ident. and nat. new means transp.:

Ctr.

(1) Identity of new container:

(1) Enter 1 if YES or 0 if NO.

Place and country:

Ident. and nat. new means transp.:

Ctr.

(1) Identity of new container:

(1) Enter 1 if YES or 0 if NO.

F CERTIFI-

New seals: Number:

identity:

New seals: Number:

identity:

CATION BY
COMPETENT
AUTHORITIES

Signature:

Stamp:

Signature:

Stamp:

Data already recorded into the System

Data already recorded into the System

50 Principal

No

C OFFICE OF DEPARTURE

51 Intended
offices
of transit
(and country)

52 Guarantee

not valid for

Code

53 Office of destination (and country)

D CONTROL BY OFFICE OF DEPARTURE

I CONTROL BY OFFICE OF DESTINATION

Result:

Seals affixed: Number:

identity:

Time limit (date):

Date of arrival:

Examination of seals:

Remarks:

Return Copy sent

on

after registration under

No

Signature:

Stamp:

 
 
 
EUROPEAN COMMUNITY

1

R E G I M E

MRN

B

Y
P
O
C
N
R
U
T
E
R
–

T
I
S
N
A
R
T

B

31 Packages
and
description
of goods

44 Additional

information/
Documents
produced/
Certificates
and authori-
sations

55 Tranship-
ments

2 Consignor/Exporter

No

3 Forms

5 Items

6 Total packages

8 Consignee

No

Return copy has to be sent to the Office:

18 Identity and nationality of means of transport at departure

56 Other incidents during carriage
Details and measures taken

G CERTIFICATION BY 

COMPETENT AUTHORITIES

15 Country of dispatch/export

17 Country of destination

Marks and numbers – Container No(s) – Number and kind

32 Item

33 Commodity Code

No 

35 Gross mass (kg)

38 Net mass (kg)

40 Summary declaration/Previous document

Place and country:

Ident. and nat. new means transp.:

Ctr.

(1) Identity of new container:

(1) Enter 1 if YES or 0 if NO.

Place and country:

Ident. and nat. new means transp.:

Ctr.

(1) Identity of new container:

(1) Enter 1 if YES or 0 if NO.

F CERTIFI-

New seals: Number:

identity:

New seals: Number:

identity:

CATION BY
COMPETENT
AUTHORITIES

Signature:

Stamp:

Signature:

Stamp:

Data already recorded into the System

Data already recorded into the System

50 Principal

No

C OFFICE OF DEPARTURE

51 Intended
offices
of transit
(and country)

52 Guarantee

not valid for

D CONTROL BY OFFICE OF DEPARTURE

I CONTROL BY OFFICE OF DESTINATION

Result:

Seals affixed: Number:

identity:

Time limit (date):

Date of arrival:

Examination of seals:

Remarks:

Code

53 Office of destination (and country)

Return Copy sent

on

after registration under

No

Signature:

Stamp:

“

 
 
L 134/106

EN

Official Journal of the European Union

29.5.2003

2. Chapter II is amended as follows:

(a) Point B is replaced by the following:

‘B. Explanatory notes for printing

The following possibilities exist for the printing of the transit accompanying document:

1.

the declared office of destination is linked to the computerised transit system:

— print only copy A (Accompanying Document);

2.

the declared office of destination is not linked to the computerised transit system:

— print copy A (Accompanying Document), and

— print copy B (Return Copy).'

(b) Point C is replaced by the following:

‘C. Explanatory notes for the return of the control results from the office of destination

The following possibilities exist for the return of the control results from the office of destination:

1.

the actual office of destination is the declared one and it is linked to the computerised transit system:

— the control results shall be sent to the office of departure by electronic means;

2.

the actual office of destination is the declared one and it is not linked to the computerised transit system:

— the control results shall be sent to the office of departure using return copy B of the transit

accompanying document (including list of items, if any);

3.

the declared office of destination is linked to the computerised transit system but the actual office of
destination is not linked to the computerised transit system (change of office of destination):

— the control results shall be sent

to the office of departure using a photocopy of

the transit

accompanying document, copy A (including list of items, if any);

4.

the declared office of destination is not linked to the computerised transit system but the actual office of
destination is linked to the computerised transit system (change of office of destination):

— the control results shall be sent to the office of departure by electronic means.'

(c) The point D is deleted.

29.5.2003

EN

Official Journal of the European Union

L 134/107

Annex 67 is amended as follows:

ANNEX VIII

In the Explanatory notes, Title I, Box 7, note on inward and outward processing, first paragraph, the third and fourth
indents are replaced by the following:

‘— the economic conditions are identified by codes 01, 10, 11, 31 or 99,

— milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 are concerned and code

30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this code, or'.

L 134/108

EN

Official Journal of the European Union

29.5.2003

ANNEX IX

Annex 70 is amended as follows:

(a)

In Part B, after ‘Codes and detailed criteria', the following code is inserted:

‘01: Where import goods not mentioned in Annex 73 are concerned and Code 30 does not apply.'

(b)

In Part B, code 30, after point (7), the word ‘or' is inserted.

(c)

In Part B, code 30, point (8) is replaced by the following:

‘8.

building, modification or conversion of civil aircraft or satellites or parts of them.'

(d)

In Part B, code 30, point (9) is deleted.

(e)

In Part B, after code 30, the following code is inserted:

‘31: Where, according to Article 11 of Council Regulation (EC) No 3448/93, import goods referred to under part A
of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting
the entry for the arrangements for those goods, in the limits of a quantity determined with the aid of a supply
balance.'

(f)

In Part B, after code 99, the following note is inserted:

‘Note: The Codes 10, 11, 12, 31 and 99 may be used only, where goods mentioned in Annex 73 are concerned.'

(g)

In point C.1, the first and the second paragraph after ‘Cases in which information is mandatory' are replaced by the
following:

‘Where the economic conditions are identified by codes 01, 10, 11, 31 or 99.

For milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 information is also
mandatory where code 30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this
code.'

(h)

In the Appendix, column (3) the words ‘estimated value' are replaced by ‘value'

(i)

In the Appendix, column (4), the words ‘estimated quantity' are replaced by ‘quantity'.

(j)

In the Appendix, footnote (d) is replaced by the following:

‘(d) Quantity: UN/CEFACT codes, for ex. (a) weight in tonnes (TNE), (b) number of articles (NAR), (c) volume in

hectolitre (HLT), (d) length in metre (MTR)'.

29.5.2003

EN

Official Journal of the European Union

L 134/109

ANNEX X

In Annex 76, Part A the following item is inserted:

Column 1

Order No

Goods

‘8a

Goods of any kind

Column 2

Processing

Processing into products which may benefit from the autonomous
suspension of
import duties on certain weapons and military
equipment'