Protocol 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation - Declarations
Date: 2004-04-28
Institutions: EC–Switzerland Joint Committee
Subjects: Switzerland, administrative cooperation, economic relations, originating product, trade agreement (EU)

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PROTOCOL 3
concerning the definition of the concept of ‘originating products’ and methods of administrative
cooperation

CONTENTS

GENERAL PROVISIONS

Definitions

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

General requirements

Cumulation in the Community

Cumulation in Switzerland

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

Accessories, spare parts and tools

Sets

Neutral elements

TERRITORIAL REQUIREMENTS

Principle of territoriality

Direct transport

Exhibitions

TITLE I

Article 1

TITLE II

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

TITLE III

Article 12

Article 13

Article 14

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

Article 16

Article 17

Article 18

Article 19

Article 20

PROOF OF ORIGIN

General requirements

Procedure for the issue of a movement certificate EUR.1

Movement certificates EUR.1 issued retrospectively

Issue of a duplicate movement certificate EUR.1

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

Article 20a

Accounting segregation

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Conditions for making out an invoice declaration

Approved exporter

Validity of proof of origin

Submission of proof of origin

Importation by instalments

Exemptions from proof of origin

Supporting documents

Preservation of proof of origin and supporting documents

Discrepancies and formal errors

Amounts expressed in euro

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TITLE VI

Article 31

Article 32

Article 33
Article 34

Article 35

TITLE VII

Article 36

Article 37

TITLE VIII

Article 38

Annex I:

Annex II:

Annex III:

Annex IV:
Annex V:

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Mutual assistance

Verification of proofs of origin

Dispute settlement
Penalties

Free zones

CEUTA AND MELILLA

Application of the Protocol

Special conditions

FINAL PROVISIONS

Amendments to the Protocol

LIST OF ANNEXES

Introductory notes to the list in Annex II

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

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

Text of the invoice declaration
List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply,
listed in order of HS Chapters and headings

Joint Declarations

Joint declaration concerning the Principality of Andorra
Joint declaration concerning the Republic of San Marino

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

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)

‘manufacture’ means any kind of working or processing including assembly or specific operations;

(b)

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

(c)

‘product’ means the product being manufactured, even if
manufacturing operation;

it is intended for later use in another

(d)

‘goods’ means both materials and products;

(e)

(f)

‘customs value’ means the value as determined in accordance with the 1994 Agreement on imple-
mentation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs
valuation);

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

(g)

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

(h)

‘value of originating materials’ means the value of such materials as defined in (g) applied, mutatis
mutandis;

(i)

(j)

‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials
incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the
customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials
in the Community or in Switzerland;

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

(k)

‘classified’ refers to the classification of a product or material under a particular heading;

(l)

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

(m) ‘territories’ includes territorial waters.

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DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

TITLE II

Article 2

General requirements

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

1.
originating in the Community:

(a) products wholly obtained in the Community within the meaning of Article 5;

(b) products obtained in the Community incorporating materials which have not been wholly obtained
there, provided that such materials have undergone sufficient working or processing in the Community
within the meaning of Article 6;

(c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the

Agreement on the European Economic Area.

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

2.
originating in Switzerland:

(a) products wholly obtained in Switzerland within the meaning of Article 5;

(b) products obtained in Switzerland incorporating materials which have not been wholly obtained there,
provided that such materials have undergone sufficient working or processing in Switzerland within the
meaning of Article 6.

Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the
Community if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland
(including Liechtenstein) (1),
Iceland, Lithuania, Latvia, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
provisions of the Protocol on rules of origin annexed to the Agreements between the Community and each
of these countries, provided that the working or processing carried out in the Community goes beyond the
operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient
working or processing.

the Czech Republic, Estonia, Hungary,

2. Where the working or processing carried out in the Community does not go beyond the operations
referred to in Article 7, the product obtained shall be considered as originating in the Community only
where the value added there is greater than the value of the materials used originating in any one of the
other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as
originating in the country which accounts for the highest value of originating materials used in the
manufacture in the Community.

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

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

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

on the European Economic Area.

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

the list at Annex V.

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The cumulation provided for in this Article may only be applied to materials and products which have
4.
acquired originating status by the application of rules of origin identical to those given in this Protocol.

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

Article 4

Cumulation in Switzerland

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in
Switzerland if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland
(including Liechtenstein) (1),
Iceland, Lithuania, Latvia, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
provisions of the Protocol on origin rules annexed to the Agreements between Switzerland and each of
these countries, provided that the working or processing carried out in Switzerland goes beyond the
operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient
working or processing.

the Czech Republic, Estonia, Hungary,

2. Where the working or processing carried out in Switzerland does not go beyond the operations
referred to in Article 7, the product obtained shall be considered as originating in Switzerland only
where the value added there is greater than the value of the materials used originating in any one of the
other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as
originating in the country which accounts for the highest value of originating materials used in the
manufacture in Switzerland.

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

3.
working or processing in Switzerland, retain their origin if exported into one of these countries.

The cumulation provided for in this Article may only be applied to materials and products which have
4.
acquired originating status by the application of rules of origin identical to those given in this Protocol.

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

Article 5

Wholly obtained products

1.

The following shall be considered as wholly obtained in the Community or in Switzerland:

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

(b) vegetable products harvested there;

(c)

live animals born and raised there;

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

on the European Economic Area.

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

the list at Annex V.

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(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the

Community or of Switzerland by their vessels;

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

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for

retreading or for use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have

sole rights to work that soil or subsoil;

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

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

2.
and factory ships:

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

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

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

(d) of which the master and officers are nationals of a Member State of the Community or of Switzerland;

and

(e) of which at least 75 % of the crew are nationals of a Member State of the Community or of Switzerland.

Article 6

Sufficiently worked or processed products

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

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

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

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Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in
2.
the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a)

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

(b) any of the percentages given in the list for the maximum value of non-originating materials are not

exceeded through the application of this paragraph.

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

3.

Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working
or processing to confer the status of originating products, whether or not the requirements of Article 6 are
satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and

storage;

(b) breaking-up and assembly of packages;

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

(d)

ironing or pressing of textiles;

(e)

simple painting and polishing operations;

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

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

(h) peeling, stoning and shelling, of fruit, nuts and vegetables;

(i)

sharpening, simple grinding or simple cutting;

(j)

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

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(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,
packaging;

labels,

logos and other like distinguishing signs on products or their

(m) simple mixing of products, whether or not of different kinds;

(n)

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

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

(p)

slaughter of animals.

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

Article 8

Unit of qualification

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

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

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

(b) when a consignment consists of a number of identical products classified under the same heading of the
Harmonised System, each product must be taken individually when applying the provisions of this
Protocol.

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

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Article 11

Neutral elements

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

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to enter into the final composition of the

product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, the
1.
conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the
Community or in Switzerland.

2.
Except as provided for in Articles 3 and 4, where originating goods exported from the Community or
from Switzerland to another country return, they must be considered as non-originating, unless it can be
demonstrated to the satisfaction of the customs authorities that:

(a)

the returning goods are the same as those exported;

and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while

in that country or while being exported.

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

(a)

the said materials are wholly obtained in the Community or in Switzerland or have undergone working
or processing beyond the operations referred to in Article 7 prior to being exported;

and

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

(i)

the re-imported goods have been obtained by working or processing the exported materials;

and

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

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

For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ shall be taken to
5.
mean all costs arising outside the Community or Switzerland, including the value of the materials incor-
porated there.

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

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

7.
Harmonised System.

Any working or processing of the kind covered by the provisions of this Article and done outside the
the outward processing arrangements, or similar

8.
Community or Switzerland shall be done under
arrangements.

Article 13

Direct transport

1.
The preferential treatment provided for under the Agreement applies only to products, satisfying the
requirements of this Protocol, which are transported directly between the Community and Switzerland or
through the territories of the other countries referred to in Articles 3 and 4. However, products constituting
one single consignment may be transported through other territories with, should the occasion arise,
transhipment or temporary warehousing in such territories, provided that they remain under the surveillance
of the customs authorities in the country of transit or warehousing and do not undergo operations other
than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or
Switzerland.

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

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

(a) a single transport document covering the passage from the exporting country through the country of

transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i)

giving an exact description of the products;

(ii)

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

and

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

(c)

failing these, any substantiating documents.

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Article 14

Exhibitions

1.
Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4
and sold after the exhibition for importation in the Community or in Switzerland shall benefit on impor-
tation from the provisions of the Agreement provided it is shown to the satisfaction of the customs
authorities that:

(a) an exporter has consigned these products from the Community or from Switzerland to the country in

which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or

in Switzerland;

(c)

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

and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than

demonstration at the exhibition.

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

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. (a) Non-originating materials used in the manufacture of products originating in the Community,

in
Switzerland or in one of the other countries referred to in Articles 3 and 4 for which a proof of
origin is issued or made out in accordance with the provisions of Title V shall not be subject in the
Community or in Switzerland to drawback of, or exemption from, customs duties of whatever kind.

(b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and
originating in the Community as provided for in Article 2(1)(c), for which a proof of origin is
issued or made out
in the
Community to drawback of, or exemption from, customs duties of whatever kind.

in accordance with the provisions of Title V shall not be subject

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

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

4.
The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of
Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within
the meaning of Article 10 when such items are non-originating.

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

in accordance with the provisions of

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Products originating in the Community shall, on importation into Switzerland and products origi-
from the Agreement upon

1.
nating in Switzerland shall, on importation into the Community benefit
submission of either:

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

(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the ‘invoice declaration’,
given by the exporter on an invoice, a delivery note or any other commercial document which describes
the products concerned in sufficient detail to enable them to be identified ; the text of the invoice
declaration appears in Annex IV.

2.
Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the
cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the
documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

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

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

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

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

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

In particular,

6.

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

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

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

Article 18

Movement certificates EUR.1 issued retrospectively

Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after expor-

1.
tation of the products to which it relates if:

(a)

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

or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was

issued but was not accepted at importation for technical reasons.

2.
For the implementation of paragraph 1, the exporter must indicate in his application the place and
date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons
for his request.

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

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

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

ES
DA
DE
EL
EN
FR
IT
NL
PT
FI
SV

‘EXPEDIDO A POSTERIORI’
‘UDSTEDT EFTERFØLGENDE’
‘NACHTRÄGLICH AUSGESTELLT’
‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’
‘ISSUED RETROSPECTIVELY’
‘DÉLIVRÉ A POSTERIORI’
‘RILASCIATO A POSTERIORI’
‘AFGEGEVEN A POSTERIORI’
‘EMITIDO A POSTERIORI’
‘ANNETTU JÄLKIKÄTEEN’
‘UTFÄRDAT I EFTERHAND’.

The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement

5.
certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

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

2.

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

ES
DA
DE
EL
EN
FR
IT
NL
PT
FI
SV

‘DUPLICADO’
‘DUPLIKAT’
‘DUPLIKAT’
‘ΑΝΤΙΓΡΑΦΟ’
‘DUPLICATE’
‘DUPLICATA’
‘DUPLICATO’
‘DUPLICAAT’
‘SEGUNDA VIA’
‘KAKSOISKAPPALE’
‘DUPLIKAT’.

The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate

3.
movement certificate EUR.1.

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

4.
effect as from that date.

Article 20

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

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

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Article 20a

Accounting segregation

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

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

3.

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

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

4.
country where the product was manufactured.

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

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

Article 21

Conditions for making out an invoice declaration

1.

An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 22;

or

(b) by any exporter for any consignment consisting of one or more packages containing originating

products whose total value does not exceed EUR 6 000.

2.
An invoice declaration may be made out if the products concerned can be considered as products
originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and
4 and fulfil the other requirements of this Protocol.

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

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

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Invoice declarations shall bear the original signature of the exporter in manuscript. However, an
5.
approved exporter within the meaning of Article 22 shall not be required to sign such declarations
provided that he gives the customs authorities of the exporting country a written undertaking that he
accepts full responsibility for any invoice declaration which identifies him as if it had been signed in
manuscript by him.

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

Article 22

Approved exporter

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

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

2.
they consider appropriate.

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

3.
shall appear on the invoice declaration.

4.

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

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

Article 23

Validity of proof of origin

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

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

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

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

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

Article 24

Submission of proof of origin

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

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Article 25

Importation by instalments

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

Article 26

Exemptions from proof of origin

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

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

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

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

Article 27

Supporting documents

The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products
covered by a movement certificate EUR.1 or an invoice declaration can be considered as products origi-
nating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 and
fulfil the other requirements of this Protocol may consist, inter alia, of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned,

contained for example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in the Community or in

Switzerland where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in the Community or in Switzerland, issued
or made out in the Community or in Switzerland, where these documents are used in accordance with
domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used,
issued or made out in the Community or in Switzerland in accordance with this Protocol, or in one of
the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical
to the rules in this Protocol.

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(e) appropriate evidence concerning working or processing undergone outside the territories of

Community and Switzerland by application of Article 12, proving that
article have been satisfied.

the
the requirements of that

Article 28

Preservation of proof of origin and supporting documents

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

1.
the documents referred to in Article 17(3).

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

2.
invoice declaration as well as the documents referred to in Article 21(3).

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

3.
at least three years the application form referred to in Article 17(2).

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

4.
certificates EUR.1 and the invoice declarations submitted to them.

Article 29

Discrepancies and formal errors

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

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

Article 30

Amounts expressed in euro

1.
For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are
invoiced in a currency other than euro, amounts in the national currencies of the Member States of the
Community, of Switzerland and of the other countries referred to in Articles 3 and 4 equivalent to the
amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.
A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to
the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

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

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

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

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

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

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

Article 32

Verification of proofs of origin

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

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

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

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

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The customs authorities requesting the verification shall be informed of the results of this verification
5.
as soon as possible. These results must indicate clearly whether the documents are authentic and whether
the products concerned can be considered as products originating in the Community, in Switzerland or in
one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

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

Article 33

Dispute settlement

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

In all cases the settlement of disputes between the importer and the customs authorities of the importing
country shall be under the legislation of the said country.

Article 34

Penalties

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

Article 35

Free zones

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

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

TITLE VII

CEUTA AND MELILLA

Article 36

Application of the Protocol

1.

The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.

Products originating in Switzerland, when imported into Ceuta or Melilla, shall enjoy in all respects
2.
the same customs regime as that which is applied to products originating in the customs territory of the
Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic
to the European Communities. Switzerland shall grant to imports of products covered by the Agreement
and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported
from and originating in the Community.

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For the purpose of the application of paragraph 2 concerning products originating in Ceuta and
3.
Melilla, this Protocol shall apply, mutatis mutandis, subject to the special conditions set out in Article 7.

Article 37

Special conditions

Providing they have been transported directly in accordance with the provisions of Article 13, the

1.
following shall be considered as:

1. products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those

referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article
6;

or that

(ii) those products are originating in Switzerland or in the Community, provided that they have been
submitted to working or processing which goes beyond the operations referred to in Article 7.

2. products originating in Switzerland:

(a) products wholly obtained in Switzerland;

(b) products obtained in Switzerland, in the manufacture of which products other than those referred to

in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article
6;

or that

(ii) those products are originating in Ceuta and Melilla or in the Community, provided that they have
been submitted to working or processing which goes beyond the operations referred to in Article
7.

2.

Ceuta and Melilla shall be considered as a single territory.

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

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

4.
Melilla.

TITLE VIII

FINAL PROVISIONS

Article 38

Amendments to the Protocol

The Joint Committee may decide to amend the provisions of this Protocol.

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ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
meaning of Article 6 of the Protocol.

Note 2:

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

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

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

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

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

Note 3:

3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used
in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the
factory where these products are used or in another factory in the Community or in Switzerland.

Example:

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

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating
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
Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the
non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of
less working or
more working or processing also confers originating status; conversely,
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.

the carrying-out of

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.

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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.

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,

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— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— 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 combi-
nation of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

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Example:

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

Example:

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

5.3.

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

5.4.

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are

the following:

(a) vacuum-distillation;

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

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(i)

isomerisation.

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

(a) vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h) alkylation;

(ij)

isomerisation;

(k)

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

(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
in order, more especially, to
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(o)

(p)

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

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

in respect of crude products (other than petroleum jelly, ozokerite,
lignite wax or peat wax, paraffin wax
containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

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

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ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

the animals of Chapter 1 shall be

All
wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

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

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

0403

Buttermilk,
curdled milk and cream,
yoghurt, kephir and other fermented or
acidified milk and cream, whether or not
concentrated or 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,

— all

the fruit

juice (except

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

— the value of all

the materials of
Chapter 17 used does not exceed
30 % of
the
product

the ex-works price of

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

Cleaning,
straightening of bristles and hair

disinfecting,

sorting

and

Chapter 6

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

Manufacture in which:
— all the materials of Chapter 6 used

are wholly obtained, and

— the value of all

does not exceed 50 % of
works price of the product

the materials used
the ex-

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

the value of

ex Chapter 9

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

Chapter 9 used are wholly obtained

0901

Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes
in any
proportion

containing

coffee

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:

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

ex 1106

Flour, meal and powder of
shelled
heading 0713

leguminous

the dried,
of

vegetables

Drying and milling of leguminous vege-
tables of heading 0708

Chapter 12

Oil seeds and oleaginous fruits; miscel-
laneous grains, seeds and fruit; industrial
or medicinal plants; straw and fodder

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

1301

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

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(1)

(2)

(3)

or

(4)

1302

saps

extracts;

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

– 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

any
Manufacture
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

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(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
fractions, whether or not
not chemically modified:

fats and oils and their
refined, but

– Solid fractions

– Other

Manufacture
heading,
heading 1506

any
from materials of
including other materials of

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
jojoba oil and oils for technical or
industrial uses other than the manu-
facture
human
foodstuffs
consumption

for

of

Manufacture
from materials of
heading, except that of the product

any

– Solid fractions,

except

for

that of

jojoba oil

Manufacture
headings 1507 to 1515

from other materials of

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

1516

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

inter-esterified,

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 headings 1507, 1508, 1511 and
1513 may be used

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(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 their fractions of heading 1516

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 headings 1507, 1508, 1511 and
1513 may be used

Chapter 16

Preparations of meat, of fish or of crus-
taceans, molluscs or other aquatic inver-
tebrates

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

including chemically pure
Other sugars,
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

any
from materials of
including other materials of

heading,
heading 1702

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

– Other

Manufacture in which all the materials
used are originating

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(1)

(2)

(3)

or

(4)

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

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 1703

1704

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

containing

sugar,

confectionery

Sugar
chocolate), not containing cocoa

(including white

Chapter 18

Cocoa and cocoa preparations

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 all the materials
of Chapter 17 used does not exceed
30 % of
the
product

the ex-works price of

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(1)

(2)

(3)

or

(4)

1902

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

such as
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

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

and

substitutes

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

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

otherwise

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

Manufacture in which:
— all

the cereals and their derivatives
(except durum wheat and its deri-
vatives) used are wholly obtained, and
— all the materials of Chapters 2 and 3

used are wholly obtained

from materials of

Manufacture
any
heading, except potato starch of heading
1108

Manufacture:
— from materials of any heading, except

those of heading 1806,

— in which all
the cereals and flour
and Zea
(except
durum wheat
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
heading, except those of Chapter 11

from materials of

any

1903

1904

1905

ex Chapter 20

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

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

ex 2001

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

from materials of
Manufacture
heading, except that of the product

any

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(1)

(2)

(3)

or

(4)

ex 2004 and
ex 2005

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

Manufacture
from materials of
heading, except that of the product

any

2006

2007

fruit, nuts,

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

fruit-peel

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

sugar

or

ex 2008

– Nuts, not containing added sugar or

spirits

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

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)

Manufacture
from materials of
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

juices (including grape must) and
Fruit
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
the
30 % of
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

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(1)

(2)

(3)

or

(4)

2101

2103

Extracts, essences and concentrates, of
tea or maté and preparations
coffee,
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

Sauces and preparations therefor; mixed
condiments
seasonings;
and mixed
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

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

2106

Food preparations not elsewhere specified
or included

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

ex Chapter 22

Beverages, spirits and vinegar; except for: Manufacture:

— from materials of any heading, except

that of the product, and

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

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(1)

(2)

(3)

or

(4)

2202

2207

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

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

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

an
less
and

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
the
30 % of
product, and
— in which all

the ex-works price of

the fruit

juice used
lime or

(except
grapefruit) is originating

that of pineapple,

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

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
concentrated
(excluding
from maize
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

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(1)

(2)

(3)

or

(4)

ex 2306

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

olive

of

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

ex Chapter 24

Tobacco
substitutes; except for:

and manufactured

tobacco

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

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

from materials of
Manufacture
heading, except that of the product

any

ex 2504

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

of

content,
Enriching
purifying and grinding of crude crys-
talline graphite

carbon

the

ex 2515

ex 2516

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
already sawn) of a
(even if
thickness exceeding 25 cm

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

thickness

shape,

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

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(1)

(2)

(3)

or

(4)

ex 2519

in

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

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

Oils in which the weight of the aromatic
the non-
constituents exceeds that of
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
of
mixtures
and
petroleum spirit
benzole),
for use as power or heating
fuels

Operations of
more specific process(es) (1)

refining and/or one or

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
product

ex-works price of

the

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
more specific process(es) (2)

refining and/or one or

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
product

ex-works price of

the

L 352/56

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

2711

Petroleum gases
hydrocarbons

and other

gaseous

Operations of
more specific process(es) (2)

refining and/or one or

or

2712

petroleum wax,

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

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
product

ex-works price of

the

Operations of
more specific process(es) (2)

refining and/or one or

or

in which all

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

ex-works price of

the

2713

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

Operations of
more specific process(es) (1)

refining and/or one or

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
50 % of
product

ex-works price of

the

2714

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

Operations of
more specific process(es) (1)

refining and/or one or

or

2715

on

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

bitumen,

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
product

ex-works price of

the

Operations of
more specific process(es) (1)

refining and/or one or

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
product

ex-works price of

the

27.11.2004

EN

Official Journal of the European Union

L 352/57

(1)

(2)

(3)

or

(4)

ex Chapter 28

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

ex-works price of

the

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
20 % of
product

ex-works price of

the

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
more specific process(es) (1)

refining and/or one or

or

ex 2902

and

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

(other

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
product

ex-works price of

the

Operations of
more specific process(es) (1)

refining and/or one or

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
product

ex-works price of

the

L 352/58

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex 2905

Metal alcoholates of alcohols of
heading and of ethanol

this

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

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

2915

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and
halogenated,
sulphonated, nitrated or nitrosated deri-
vatives

peroxyacids;

their

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
not chemically defined; other heterocyclic
compounds

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

ex Chapter 30

Pharmaceutical products; 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
product

ex-works price of

the

27.11.2004

EN

Official Journal of the European Union

L 352/59

(1)

(2)

(3)

or

(4)

3002

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

– Products consisting of

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

for

– Other

– – Human blood

– – Animal blood prepared for
peutic or prophylactic uses

thera-

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

– – Haemoglobin, blood globulins and

serum globulins

– – Other

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

Manufacture
any
from materials of
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

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 352/60

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

3003 and
3004

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

– Obtained from amikacin of heading

2941

– Other

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

of

the

Manufacture:
— from materials of any heading, except
product. However,
that
materials of headings 3003 and
3004 may be used, provided that
total value does not exceed
their
20 % of
the
the ex-works price of
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 specified in note
4(k) to this Chapter

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

ex Chapter 31

Fertilisers; except for:

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
product

ex-works price of

the

ex 3105

of

similar

forms or

Mineral or chemical fertilisers containing
two or three of the fertilising elements
nitrogen, phosphorous and potassium;
this chapter,
other fertilisers; goods of
in
in tablets or
packages
not
exceeding 10 kg, except for:
— sodium nitrate
— calcium cyanamide
— potassium sulphate
— magnesium potassium sulphate

gross weight

a

of

the

Manufacture:
— 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

ex Chapter 32

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

ex-works price of

the

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

27.11.2004

EN

Official Journal of the European Union

L 352/61

(1)

(2)

(3)

or

(4)

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

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

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

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

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

3205

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

ex Chapter 33

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

from materials of

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

ex-works price of

the

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
product

ex-works price of

the

3301

ex Chapter 34

oils
concretes

(terpeneless
and

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

in this

from materials of

including materials
‘group’ (4)

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

ex-works price of

the

organic

surface-active

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

‘dental waxes’

polishing

or

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
product

ex-works price of

the

ex 3403

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

obtained

in which all

refining and/or one or

Operations of
more specific process(es) (1)
or
Other operations
the
materials used are classified within a
heading other than that of the product.
However, materials of the same heading
as the product may be used, provided
their total value does not exceed
that
50 % of
the
product

ex-works price of

the

L 352/62

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

3404

Artificial waxes and prepared waxes:

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

– Other

ex Chapter 35

3505

Albuminoidal
starches; glues; enzymes; except for:

substances;

modified

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

pregelatinised

or

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
product

ex-works price of

the

from materials of

any

Manufacture
heading, except:
— hydrogenated

having

the
oils
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

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
product

ex-works price of

the

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

– 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

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

ex 3507

Prepared enzymes not elsewhere specified
or included

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

27.11.2004

EN

Official Journal of the European Union

L 352/63

(1)

(2)

(3)

or

(4)

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
20 % of
the
product

ex-works price of

the

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

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
product

ex-works price of

the

ex Chapter 37

Photographic or cinematographic goods;
except for:

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 photo-

graphy, in packs

– Other

from materials of

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

from materials of

any
Manufacture
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
paperboard and textiles,
not developed

plates,

film
paper,
exposed but

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
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
product

ex-works price of

the

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

L 352/64

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex 3801

– Colloidal graphite in suspension in oil
carbo-

and semi-colloidal
graphite;
naceous 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

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

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

packings

wicks

sale

(for

for

Finishing agents, dye carriers to accelerate
the dyeing or fixing of dyestuffs and
other products
(for
example, dressings and mordants), of a
leather
kind used in the textile, paper,
or
elsewhere
industries,
specified or included

and preparations

like

not

soldering,

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

consisting of metal

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

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

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

27.11.2004

EN

Official Journal of the European Union

L 352/65

(1)

(2)

(3)

or

(4)

3811

3812

3813

3814

3818

3819

3820

3822

gum

inhibitors,

Anti-knock preparations, oxidation inhi-
viscosity
bitors,
preparations
improvers,
and
for
mineral oils (including gasoline) or for
other
same
used
liquids
purposes as mineral oils:

anti-corrosive
prepared

additives,

other

the

for

– 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

Prepared rubber accelerators; compound
rubber or plastics, not
plasticisers for
included; anti-
elsewhere
other
oxidizing
compound
rubber or
plastics

specified or
preparations
stabilisers

and

for

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

Preparations and charges for fire-extin-
guishers;
fire-extinguishing
grenades

charged

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

Organic composite solvents and thinners,
not
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

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

chemical

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

Hydraulic brake fluids and other prepared
liquids for hydraulic transmission, not
containing 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

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

prepared

diagnostic

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

certified

3006;

or

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

L 352/66

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

3823

3824

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

any
from materials of
including other materials of

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 for foundry moulds
or cores based on natural resinous
products
– – Naphthenic

their water-

acids,

insoluble salts and their esters

– – Sorbitol other than that of heading

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
product

ex-works price of

the

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

2905

– – Petroleum sulphonates,
excluding
petroleum sulphonates
alkali
of
metals, of ammonium or of ethano-
lamines;
sulphonic
thiophenated
acids of oils obtained from bitu-
minous minerals, and their salts

– – Ion exchangers

– – Getters for vacuum tubes
– – Alkaline iron oxide for the purifi-

cation of gas

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

– – Sulphonaphthenic acids, their water-
insoluble salts and their esters

– – Fusel oil and Dippel’s oil
– – Mixtures of
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

27.11.2004

EN

Official Journal of the European Union

L 352/67

(1)

(2)

(3)

or

(4)

3901 to 3915 Plastics in primary forms, waste, parings
and scrap, of plastic; except for headings
ex 3907 and 3912 for which the rules
are set out below:

– Addition

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

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 50 % of
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 3907

– Copolymer, made from polycarbonate
acrylonitrile-butadiene-styrene

and
copolymer (ABS)

– Polyester

3912

Cellulose and its chemical derivatives, not
in
elsewhere
primary forms

included,

specified

or

3916 to 3921 Semi-manufactures

and

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,

or

surface-worked

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

other

than

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
product (5)

ex-works price of

the

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)

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

Manufacture in which the value of all the
materials of Chapter 39 used does not
the ex-works price of
exceed 50 % 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 352/68

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

– Other:

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

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 50 % of
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 25 % of the
ex-works price of the product

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 50 % of
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
the
20 % of
product

the ex-works price of

ex 3920

– Ionomer sheet or film

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

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

– Sheets of regenerated cellulose, poly-

amides or polyethylene

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

ex 3921

Foils of plastic, metallised

from highly

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

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 products

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

27.11.2004

EN

Official Journal of the European Union

L 352/69

(1)

(2)

(3)

or

(4)

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

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

4012

Retreaded or used pneumatic tyres of
rubber;
tyre
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 skins (other than furskins)
and leather; except for:

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
skins, with wool on

from sheep or lamb

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

including

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

Manufacture
any
heading, except headings 4104 to 4113

from materials of

L 352/70

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex 4114

Patent
leather
leather; metallised leather

and patent

laminated

Chapter 42

goods,

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

and

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

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 from non-assembled, tanned
or dressed furskins

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

Splicing, planing, sanding or end-jointing

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

27.11.2004

EN

Official Journal of the European Union

L 352/71

(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

Beadings
including
and mouldings,
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,
and other
coopers’ products and parts thereof, of
wood

tubs

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
heading, except
the product.
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

L 352/72

EN

Official Journal of the European Union

27.11.2004

(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:

Manufacture
from materials of
heading, except that of the product

any

ex 4811

Paper and paperboard,
squared only

ruled,

lined or

Manufacture from paper-making
materials of Chapter 47

4816

4817

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

Manufacture from paper-making
materials of Chapter 47

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

compendiums,

paper

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 50 % of the ex-
works price of the product

ex 4818

Toilet paper

Manufacture from paper-making
materials of Chapter 47

ex 4819

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

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 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 tor size or shape

paperboard,

Manufacture
materials of Chapter 47

from

paper-making

27.11.2004

EN

Official Journal of the European Union

L 352/73

(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 illustrated, with or without envelopes
or trimmings

personal

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

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

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:

from materials of
Manufacture
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

L 352/74

EN

Official Journal of the European Union

27.11.2004

(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,
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 51

fine or

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

coarse

5106 to
5110

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

Manufacture
from materials of
heading, except that of the product

any

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

5111 to 5113 Woven fabrics of wool, of fine or coarse

animal hair or of horsehair:

– Incorporating rubber thread

Manufacture from single yarn (7)

27.11.2004

EN

Official Journal of the European Union

L 352/75

(1)

(2)

(3)

or

(4)

– 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 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

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (7)

L 352/76

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

– 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 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

5309 to 5311 Woven fabrics of other vegetable textile

fibres; woven fabrics of paper yarn:

– Incorporating rubber thread

Manufacture from single yarn (7)

27.11.2004

EN

Official Journal of the European Union

L 352/77

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (7):
— coir yarn,
— jute yarn,
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

— chemical materials or textile pulp, or
— paper
or

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,

5401 to
5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (7):
— raw silk or

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

— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials

5407 and
5408

Woven fabrics of man-made filament
yarn:

– Incorporating rubber thread

Manufacture from single yarn (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

L 352/78

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

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,

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

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,

27.11.2004

EN

Official Journal of the European Union

L 352/79

(1)

(2)

(3)

or

(4)

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 or not impregnated, coated,
covered or laminated:

– Needleloom felt

– 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:

Manufacture from (7):
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of heading

5402,

— 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

– Rubber thread and cord, textile covered 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 352/80

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

5605

5606

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

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

those

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

flock chenille

yarn);

of

Manufacture from (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning,

— chemical materials or textile pulp, or
— paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (7):
— natural fibres, or
— chemical materials or textile pulp

However:
— polypropylene filament of heading

5402,

— 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

Manufacture from (7):
— natural fibres, not carded or combed
or otherwise processed for spinning,
or

— chemical materials or textile pulp

– Of other felt

27.11.2004

EN

Official Journal of the European Union

L 352/81

(1)

(2)

(3)

or

(4)

– 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;
fabrics;
lace;
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
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,

5805

the

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

Manufacture
from materials of
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

L 352/82

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

5901

fabrics

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

Manufacture from yarn

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

Textile
covered or
other than those of heading 5902

coated,
laminated with plastics,

impregnated,

least

Manufacture from yarn
or
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

calendering,

processing,

decatising,

rasing,

5904

Linoleum, whether or not 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

– Other

Manufacture from yarn

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

27.11.2004

EN

Official Journal of the European Union

L 352/83

(1)

(2)

(3)

or

(4)

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,

Manufacture from (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

— chemical materials or textile pulp

Manufacture from chemical materials

5906

Rubberised textile
those of heading 5902:

fabrics, other

than

– Knitted or crocheted fabrics

– Other

fabrics made

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

of

– Other

Manufacture from yarn

5907

fabrics otherwise

Textile
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;
tubular
fabric
therefor, whether or not impregnated:

incandescent
knitted

gas mantles

gas mantle

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

mantle fabric

L 352/84

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

– 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

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 and/or weft of 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-phenylene-
diamine and isophthalic acid,

– – monofil of polytetrafluoroethylene (8),
– – yarn of
synthetic textile fibres of

poly(p-phenylene terephthalamide),

– – glass fibre yarn, coated with phenol
acrylic

gimped with

and

resin
yarn (8),

– – copolyester monofilaments

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

of

– Other

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

– – chemical materials or textile pulp

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

27.11.2004

EN

Official Journal of the European Union

L 352/85

(1)

(2)

(3)

or

(4)

Chapter 60

Knitted or crocheted fabrics

Chapter 61

Articles of apparel and clothing acces-
sories, knitted or crocheted:

– 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

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 (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

— chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing acces-
sories, not knitted or crocheted; except
for:

Manufacture from yarn (7) (9)

ex 6202,
ex 6204,
ex 6206,
ex 6209 and
ex 6211

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

accessories

for

Manufacture from yarn (9)

or

the value of

Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (9)

ex-works price of

the

ex 6210 and
ex 6216

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

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)

6213 and
6214

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

– Embroidered

from unbleached

single

Manufacture
yarn (7) (9)

or

the value of

Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (9)

ex-works price of

the

L 352/86

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

– Other

6217

Other made up clothing accessories; parts
of garments or of clothing accessories,
other than those of heading 6212:

– Embroidered

least

single

from unbleached

Manufacture
yarn (7) (9)
or
Making up, followed by printing accom-
panied by at
two preparatory or
finishing operations (such as scouring,
setting,
bleaching, mercerising,
resistance
raising,
finishing, deca-
processing, permanent
tising,
and
impregnating, mending
burling), provided that the value of all
the unprinted goods of headings 6213
and 6214 used does not exceed 47,5 %
of the ex-works price of the product

calendering,

shrink

heat

Manufacture from yarn (9)
or
Manufacture from unembroidered fabric,
the unem-
provided that
broidered fabric used does not exceed
40 % of
the
product (9)

ex-works price of

the value of

the

– Fire-resistant

covered with
polyester

equipment
of

foil

of
fabric
aluminised

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

from uncoated

– Interlinings for collars and cuffs, cut

out

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

– 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:

27.11.2004

EN

Official Journal of the European Union

L 352/87

(1)

(2)

(3)

or

(4)

– Of felt, of nonwovens

Manufacture from (7):
— natural fibres, or
— chemical materials or textile pulp

– Other:

– – Embroidered

single

from unbleached

Manufacture
yarn (9) (10)
or
Manufacture from unembroidered fabric
crocheted),
(other
than
provided that
the unem-
broidered fabric used does not exceed
the
40 % of
product

knitted
or
the value of

ex-works price of

the

– 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

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

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

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

similar

rugs,

up

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

6307

6308

L 352/88

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex Chapter 64

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

from materials of

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

except

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);

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 65

Headgear and parts thereof; except for:

from materials of
Manufacture
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 from yarn or textile fibres (9)

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

Manufacture from yarn or textile fibres (9)

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
walking-stick umbrellas, garden
umbrellas and similar umbrellas)

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

Chapter 67

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

from materials of
Manufacture
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

27.11.2004

EN

Official Journal of the European Union

L 352/89

(1)

(2)

(3)

or

(4)

ex 6812

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

ex 6814

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

from

Manufacture
mica
(including agglomerated or reconstituted
mica)

worked

Chapter 69

Ceramic products

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 70

Glass and glassware; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 7003,
ex 7004 and
ex 7005

7006

Glass with a non-reflecting layer

Manufacture from materials of heading
7001

edge-worked,

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

engraved,

– Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-
in accordance with
ductor
SEMII-standards (11)

grade

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

– Other

Manufacture from materials of heading
7001

7007

Safety glass,
consisting of
(tempered) or laminated glass

toughened

Manufacture from materials of heading
7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading
7001

7009

Glass mirrors, whether or not
including rear-view mirrors

framed,

Manufacture from materials of heading
7001

L 352/90

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

7010

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

any

Manufacture
from materials of
heading, except that of the product
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product

7013

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

any

Manufacture
from materials of
heading, except that of the product
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
or
silk-screen
Hand-decoration
glassware,
of
printing)
provided that
the
hand-blown glassware used does not
exceed 50 % of
the ex-works price of
the product

(except
hand-blown
the total value of

ex 7019

Articles (other than yarn) of glass fibres Manufacture from:

— uncoloured slivers, rovings, yarn or

chopped strands, or

— glass wool

ex Chapter 71

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

Manufacture
from materials of
heading, except that of the product

any

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 products

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

27.11.2004

EN

Official Journal of the European Union

L 352/91

(1)

(2)

(3)

or

(4)

7106, 7108
and 7110

Precious metals:

– Unwrought

thermal

from materials of

Manufacture
any
heading, except those of headings 7106,
7108 and 7110
or
Electrolytic,
chemical
separation of precious metals of heading
7106, 7108 or 7110
or
Alloying of precious metals of heading
7106, 7108 or 7110 with each other
or with base metals

or

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

metals

Metals clad with precious metals, semi-
manufactured

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

any

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

value of

the

all

ex Chapter 72

Iron and steel; except for:

from materials of
Manufacture
heading, except that of the product

any

7207

Semi-finished products of iron or non-
alloy steel

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

7208 to 7216 Flat-rolled products,

bars

and

angles, shapes and sections of
non-alloy steel

rods,
iron or

Manufacture
or
primary forms of heading 7206

from ingots

other

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials
of heading 7207

L 352/92

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex 7218, 7219 to

7222

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

products,

Manufacture
or
primary forms of heading 7218

from ingots

other

7223

Wire of stainless steel

Manufacture from semi-finished materials
of heading 7218

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 from semi-finished materials
of heading 7224

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 from materials of heading
7206

7302

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

sleepers

(base

and

ties

Manufacture from materials of heading
7206

7304, 7305
and 7306

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

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

ex 7307

Tube or pipe fittings of stainless steel
(ISO code X5CrNiMo 1712), consisting
of several parts

drilling,

reaming,

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

ex-works price of

the

27.11.2004

EN

Official Journal of the European Union

L 352/93

(1)

(2)

(3)

or

(4)

7308

(for

(excluding

example, bridges

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

for doors,

angles,

plates,

rods,

ex 7315

Skid chain

ex Chapter 74

Copper and articles thereof; except for:

from materials of

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

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

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

Copper mattes; cement copper
pitated copper)

(preci-

Manufacture
from materials of
heading, except that of the product

any

7402

Unrefined copper; copper anodes
electrolytic refining

for

Manufacture
from materials of
heading, except that of the product

any

7403

Refined
unwrought:

copper

and

copper

alloys,

– Refined copper

from materials of
Manufacture
heading, except that of the product

any

– Copper

alloys
containing other elements

and refined copper

Manufacture
copper,
unwrought, or waste and scrap of copper

from refined

L 352/94

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

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

7501 to 7503 Nickel mattes, nickel oxide sinters and
intermediate products of nickel
unwrought nickel; nickel

other
metallurgy;
waste and scrap

from materials of
Manufacture
heading, except that of the product

any

ex Chapter 76

Aluminium and articles thereof; except
for:

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

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

27.11.2004

EN

Official Journal of the European Union

L 352/95

(1)

(2)

(3)

or

(4)

ex 7616

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

fencing,

Manufacture:
— from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting,
rein-
forcing fabric and similar materials
(including
of
aluminium wire, or expanded metal
of aluminium may be used; and
— in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

endless

bands)

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

any
Manufacture
heading, except
the product.
However, waste and scrap of heading
7802 may not be used

that of

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

L 352/96

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

7901

Unwrought zinc

from materials of

any
Manufacture
the product.
heading, except
However, waste and scrap of heading
7902 may not be used

that of

7902

Zinc waste and scrap

Manufacture
from materials of
heading, except that of the product

any

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

any
Manufacture
heading, except
the product.
However, waste and scrap of heading
8002 may not be used

that of

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

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

Manufacture
from materials of
heading, except that of the product

any

27.11.2004

EN

Official Journal of the European Union

L 352/97

(1)

(2)

(3)

or

(4)

8206

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

from materials of

Manufacture
any
heading, except those of headings 8202
to 8205. However,
tools of headings
8202 to 8205 may be incorporated
into the set, provided that
their total
value does not exceed 15 % of the ex-
works price of the set

8207

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

tapping,

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
(including pruning knives), other
not
than knives of heading 8208

from materials of

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

that of

8214

8215

clippers,

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

or

from materials of

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

that of

ladles,

Spoons,
servers,
tongs and similar kitchen or tableware

forks,
skimmers, cake-
fish-knives, butter-knives, sugar

from materials of

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

that of

ex Chapter 83

Miscellaneous
except for:

articles of base metal;

Manufacture
from materials of
heading, except that of the product

any

L 352/98

EN

Official Journal of the European Union

27.11.2004

(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

that of

from materials of

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

that of

from materials of

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

ex Chapter 84

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

appliances; parts

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

ex 8401

Nuclear fuel elements

Manufacture
heading, except that of the product (12)

from materials of

any

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

8402

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

steam);

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

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

8407

Spark-ignition reciprocating or
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

27.11.2004

EN

Official Journal of the European Union

L 352/99

(1)

(2)

(3)

or

(4)

8408

8409

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

(diesel or

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

Parts suitable for use solely or principally
with the engines of heading 8407 or
8408

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

8411

Turbo-jets, turbo-propellers and other gas
turbines

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

ex 8414

Industrial fans, blowers and the like

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8415

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

L 352/100

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

8418

freezers and other refrig-
Refrigerators,
freezing equipment, electric
erating or
or other; heat pumps other
than air
conditioning machines of heading 8415

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

Manufacture:
— from materials of any heading, except

that of the product,

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

ex 8419

Machines for wood, paper pulp, paper
and paperboard industries

8420

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

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
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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

8423

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

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8425 to 8428 Lifting, handling,

loading or unloading

machinery

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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8431
the

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

27.11.2004

EN

Official Journal of the European Union

L 352/101

(1)

(2)

(3)

or

(4)

8429

8430

bulldozers,

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

angledozers,
scrapers, mechanical
loaders,

levellers,
excavators,

shovel

– Road rollers

– Other

grading,

excavating,
extracting

Other moving,
scraping,
compacting,
machinery,
pile-drivers
ploughs and snow-blowers

levelling,
tamping,
boring
for earth, minerals or ores;
snow-
and pile-extractors;

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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8431
the

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8431
the

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

ex 8431

Parts suitable for use solely or principally
with road rollers

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

8439

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

fibrous
for making or

8441

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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 30 % of the
ex-works price of the product

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

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

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

L 352/102

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

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

Sewing machines, other
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

does not exceed 40 % of
works price of the product,

the materials used
the ex-

— the value of all the non-originating
materials used in assembling the
head
does not
exceed the value of all the originating
materials used, and

(without motor)

— the

thread-tension,

and
zigzag mechanisms used are origi-
nating

crochet

– 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 Office machines

type-
(for
writers, calculating machines, automatic
data processing machines, duplicating
machines, stapling machines)

example,

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 40 % 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 products

27.11.2004

EN

Official Journal of the European Union

L 352/103

(1)

(2)

(3)

or

(4)

8482

Ball or roller bearings

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8484

8485

ex Chapter 85

and similar

joints of metal
Gaskets
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
similar
envelopes
in
packings; mechanical seals

pouches,

or

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

Machinery parts, not containing electrical
connectors,
insulators, coils, 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

Electrical machinery and equipment and
parts thereof; sound recorders and repro-
ducers,
sound
recorders
and reproducers, and parts
and accessories of such articles; except
for:

television image

and

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

8501

Electric motors and generators (excluding
generating sets)

8502

Electric
converters

generating

sets

and

rotary

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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8503
the

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of headings 8501
all
and 8503 used does not exceed
10 % of
the
product

the ex-works price of

L 352/104

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

ex 8504

Power supply units for automatic data-
processing 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

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

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

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

ex 8518

Microphones and stands therefore; loud-
speakers, whether or not mounted in
their enclosures; audio-frequency electric
amplifiers; electric sound amplifier sets

8519

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

8520

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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

8521

8522

8523

recording

Video
reproducing
apparatus, whether or not incorporating
a video tuner

or

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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

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

sound
Prepared unrecorded media for
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

27.11.2004

EN

Official Journal of the European Union

L 352/105

(1)

(2)

(3)

or

(4)

8524

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

– 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

8525

for

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

recording

or

8526

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

8527

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8523
the

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

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

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

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 352/106

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

8528

apparatus

for
incorporating

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

reproducing

or

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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

8529

Parts suitable for use solely or principally
with the apparatus of headings 8525 to
8528:

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

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

– Other

apparatus
electrical

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

for
circuits,

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

electricity,

other

8535 and
8536

8537

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8538
the

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 8538
the

all
used does not exceed 10 % 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 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

27.11.2004

EN

Official Journal of the European Union

L 352/107

(1)

(2)

(3)

or

(4)

ex 8541

transistors

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

and similar

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8542

Electronic integrated circuits and micro-
assemblies:

– Monolithic integrated circuits

– 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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
all
the materials of headings 8541
and 8542 used does not exceed
10 % of
the
product

the ex-works price of

or

substrate by

The operation of diffusion (in which inte-
grated circuits are formed on a semi-
conductor
selective
introduction of an appropriate dopant),
whether or not assembled and/or tested
in a country other than those specified in
Articles 3 and 4

the

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
all
the materials of headings 8541
and 8542 used does not exceed
10 % of
the
product

the ex-works price of

8544

8545

and

other

insulated

(including

enamelled

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

individually

sheathed

of

battery

Carbon electrodes, carbon brushes, lamp
and other
carbons,
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

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

L 352/108

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

8546

Electrical insulators of any material

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

8547

8548

ex Chapter 86

8608

insulating materials

Insulating fittings for electrical machines,
appliances or equipment, being fittings
wholly of
apart
from any minor components of metal
(for example,
incor-
for
porated during moulding
purposes of assembly, other than insu-
of
lators
electrical
conduit
tubing and joints therefor, of
base metal lined with insulating material

threaded sockets)

heading

8546;

solely

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

accumulators;

electric

thereof;

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

thereof; mechanical
traffic

Railway or tramway track fixtures and
fittings; mechanical (including electrome-
traffic
chanical)
control
railways,
inland waterways,
tramways,
parking facilities, port
installations or
airfields; parts of the foregoing

signalling,
equipment
roads,

safety or
for

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

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

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

Manufacture:
— 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 productr

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

ex Chapter 87

Vehicles other than railway or tramway
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

27.11.2004

EN

Official Journal of the European Union

L 352/109

(1)

(2)

(3)

or

(4)

8710

and other

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

8711

and
(including mopeds)
fitted with an auxiliary motor,

Motorcycles
cycles
with or without side-cars; side-cars:

– With reciprocating internal

combustion piston engine of a cylinder
capacity:

– – Not exceeding 50 cm3

– – Exceeding 50 cm3

– Other

ex 8712

Bicycles without ball bearings

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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
the ex

does not exceed 40 % of
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
heading, except those of heading 8714

from materials of

any

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

L 352/110

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

8715

Baby carriages and parts thereof

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

8716

Trailers and semi-trailers; other vehicles,
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
used does not exceed 40 % of the ex-
works price of the product

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

ex Chapter 88

Aircraft,
except for:

spacecraft, and parts

thereof;

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

Chapter 89

Ships, boats and floating structures

from materials of

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

that of

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

ex Chapter 90

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

27.11.2004

EN

Official Journal of the European Union

L 352/111

(1)

(2)

(3)

or

(4)

9001

9002

9004

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

lenses), prisms, mirrors

lenses

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

Lenses, prisms, mirrors and other optical
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
for astronomical refracting tele-
scopes and mountings therefor

ex 9006

than

(other

Photographic
cinemato-
graphic) cameras; photographic flashlight
apparatus and flashbulbs other than elec-
trically ignited flashbulbs

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

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

Manufacture:
— from materials of any heading, except

that of the product,

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

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

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

L 352/112

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

9011

Compound
microscopes,
optical
including those for photomicrography,
or micropro-
cinephotomicrography
jection

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

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
hydrological,
meteorological
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

instruments
machines,

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

Instruments
medical,
sciences,
apparatus,
apparatus and sight-testing instruments:

and appliances used in
surgical, dental or veterinary
scintigraphic
electro-medical

including
other

– Dentists' chairs

incorporating dental

appliances or dentists' spittoons

Manufacture
heading,
heading 9018

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:
— from materials of any heading, except

that of the product, and

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

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

27.11.2004

EN

Official Journal of the European Union

L 352/113

(1)

(2)

(3)

or

(4)

9019

9020

9024

9025

9026

9027

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

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

Manufacture:
— from materials of any heading, except

that of the product, and

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

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

Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties of
(for example, metals, wood,
materials
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

similar
floating
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

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

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

and

analysis

refractometers,
smoke

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

apparatus

checking

or

L 352/114

EN

Official Journal of the European Union

27.11.2004

(1)

(2)

(3)

or

(4)

9028

9029

9030

9031

liquid or

Gas,
production meters,
meters therefor:

electricity

supply or
including calibrating

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

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
than those of
and tachometers, other
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

instruments

spectrum analysers and
Oscilloscopes,
other
for
and apparatus
measuring or checking electrical quan-
excluding meters
heading
tities,
for
instruments and apparatus
9028;
alpha, beta,
detecting
measuring or
gamma, X-ray, cosmic or other ionising
radiations

of

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

9032

Automatic
or
instruments and apparatus

regulating

controlling

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

9033

Parts and accessories (not specified or
for
included elsewhere in this chapter)
machines,
instruments or
appliances,
apparatus of Chapter 90

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

ex Chapter 91

Clocks and watches and parts thereof;
except for:

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

27.11.2004

EN

Official Journal of the European Union

L 352/115

(1)

(2)

(3)

or

(4)

9105

Other clocks

9109

Clock movements,
assembled

complete

and

9110

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

assembled;

partly

Manufacture in which:
— the value of all

the materials used
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
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
the ex-

does not exceed 40 % of
works price of the product, and
— within the above limit, the value of
the materials of heading 9114
the

all
used does not exceed 10 % 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

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

9112

Clock cases and cases of a similar type
for other goods of this chapter, and parts
thereof

9113

Watch straps, watch bands and watch
bracelets, and parts thereof:

Manufacture:
— 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

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

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

– Of base metal, whether or not gold- or
silver-plated, or of metal clad with
precious metal

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

– Other

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

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(1)

(2)

(3)

or

(4)

Chapter 92

Musical
sories of such articles

instruments; parts and acces-

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

Chapter 93

Arms and ammunition; parts and acces-
sories thereof

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

ex Chapter 94

Furniture; bedding, mattresses, mattress
supports, cushions and similar
stuffed
lamps and lighting fittings,
furnishings;
not elsewhere specified or included; illu-
illuminated name-plates
minated signs,
and the
like; prefabricated buildings;
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 9401 and
ex 9403

Base metal
incorporating
furniture,
unstuffed cotton cloth of a weight of
300 g/m2 or less

Manufacture
from materials of
heading, except that of the product

any

or

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

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 origi-
nating 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 products

9405

Lamps and lighting fittings
including
searchlights
and spotlights
and parts
thereof,
not
elsewhere
or
illuminated
illuminated signs,
included;
name-plates and the like, having a perma-
and parts
nently fixed light
thereof
or
included

elsewhere

specified

specified

source,

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 products

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

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(1)

(2)

(3)

or

(4)

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

ex 9506

Golf clubs and parts thereof

from materials of

Manufacture
that of
heading, except
However,
roughly-shaped
making golf-club heads may be used

any
the product.
for

blocks

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
motorized,
rollers,
squeegees and mops

sweepers,
and

paint

floor

pads

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

9606

Buttons, press-fasteners,
and press-studs, button moulds
other parts of
blanks

snap-fasteners
and
articles; button

these

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

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

Manufacture:
— from materials of any heading, except

that of the product, and

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

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(1)

(2)

(3)

or

(4)

9608

9612

felt-tipped and other
Ball-point pens;
and markers;
pens
porous-tipped
fountain pens,
and
stylograph pens
other pens; duplicating stylos; propelling
or sliding pencils; pen-holders, pencil-
parts
similar
holders
(including
the
and
foregoing articles, other than those of
heading 9609

holders;
clips)

caps

and

of

prepared

inked or
Typewriter or similar ribbons,
otherwise
giving
for
impressions, whether or not on spools
ink-pads, whether or
or
not inked, with or without boxes

in cartridges;

ex 9613

Lighters with piezo-igniter

from materials of

any
Manufacture
the product.
heading, except
However, nibs or nib-points of
the
same heading as the product may be used

that 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 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 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of
antiques

art,

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.

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ANNEX III

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

Printing instructions

1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m2.
It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.

2. The competent authorities of the Member States of the Community and of Switzerland may reserve the right to print
the forms themselves or may have them printed by approved printers. In the latter case, each form must include a
reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer
can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

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NOTES

1. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and
adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs
authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be precede by an item number. A horizontal line must be
drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

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ANNEX IV

Text of the invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
the footnotes do not have to be reproduced.

English version
The exporter of the products covered by this document (customs authorization No … (1)) declares that, except where
otherwise clearly indicated, these products are of … (2) preferential origin.

Spanish version
El exportador de los productos incluidos en el presente documento [autorización aduanera no … (1)] declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial … (2)

Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2)

German version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nichts anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ' αριθ. … (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

French version
L'exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication
claire du contraire, ces produits ont l'origine préférentielle … (2).

Italian version
L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)], declara
que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

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Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).

Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).

................................................................................................................................................................................................................................. (3)
(Place and date)

................................................................................................................................................................................................................................. (4)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approval exporter, the authorisation number of the approved exporter must be entered
in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.

(3) These indications may be omitted if the information is contained on the document itself.
(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

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List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply, listed in the
order of HS Chapters and headings

ANNEX V

Chapter 1

Chapter 2

Chapter 3

0401 and 0402

ex 0403

0404 to 0410

0504

0511

Chapter 6

0701 to 0709

ex 0710

ex 0711

0712 to 0714

Chapter 8

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

Vegetables except sweet corn of heading 0704 40 00 (uncooked or cooked by steaming or boiling
in water), frozen

Vegetables, except sweet corn of heading 0711 90 30, provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable
in that state for immediate consumption

ex Chapter 9

Coffee, tea, and spices, excluding maté of heading 0903

Chapter 10

Chapter 11

Chapter 12

ex 1302

Pectic substances, pectinates and pectates

1501 to 1514

ex 1515 —

ex 1516 —

ex 1517 and

ex 1518 —

ex 1522 —

Chapter 16

1701

ex 1702 —

1703

1801 and 1802

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

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
esterified,
excluding hydrogenated castor oil known as ‘opal-wax’

re-esterified or elaidinised, whether or not

refined, but not

inter-
further prepared,

Margarines, imitation lard and other prepared edible fats

Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding
degras

sugars,

including chemically pure lactose, maltose, glucose and fructose,

Other
in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether
headings
natural
or
1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10

not mixed

excluding

caramel

honey;

with

that

of

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Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other
aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats
of all kinds
Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet
peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other
than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and
sweetcorn

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and
sweetcorn

Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit, not elsewhere specified or included,
excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of
plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similar
edible parts of plants

Flavoured and coloured sugar syrups

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained
from agricultural produce listed here

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained
from agricultural produce listed here.

ex 1902 —

ex 2001 —

2002 and 2003

ex 2004 —

ex 2005 —

2006 and 2007

ex 2008 —

2009
ex 2106 —

2204

2206
ex 2207 —

ex 2208 —

2209

Chapter 23

2401

4501

5301 and 5302

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JOINT DECLARATION

concerning the Principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised
System shall be accepted by Switzerland as originating in the Community within the meaning of this
Agreement.

2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-

mentioned products.

JOINT DECLARATION

concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by Switzerland as originating in the

Community within the meaning of this Agreement.

2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-

mentioned products.

JOINT DECLARATION

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

Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced
by Decision No 0000/2004 alter the substance of any rule existing prior to Decision 0000/2004, and it
appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if
one of the Contracting Parties so requests in the period up to and including 31 December 2004, an
examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the
substance of the rule concerned as it was before Decision 0000/2004.

In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule
concerned within a period of three months of the request being made to it by either of the parties to
the Agreement.

If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the
legal framework necessary to ensure that any customs duties paid on the products concerned imported after
1 January 2002 can be reimbursed.