Proposal for a Council and Commission Decision on the conclusion of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union
Date: 2004-04-30
Institutions: European Commission
Subjects: North Macedonia, association agreement (EU), cooperation policy, economic development, economic stabilisation, peacekeeping, trade agreement (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 30.04.2004 
COM(2004)354 final 

2004/0115(AVC) 

Proposal for a 

COUNCIL AND COMMISSION DECISION  

on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and their Member States, of the one part, and the 
former Yugoslav Republic of Macedonia, of the other part, to take account of the 
accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the 
Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of 
Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the 
European Union 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
 
EXPLANATORY MEMORANDUM 

The  Stabilisation  and  Association  Agreement  between  the  European  Communities  and  their 
Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other 
part  is  a  “mixed”  agreement,  which  entered  into  force  on  1  April  2004,  i. e.,  before  the 
enlargement  of  the  Union  to  include  the  Czech  Republic,  the  Republic  of  Estonia,  the 
Republic  of  Cyprus,  the  Republic  of  Latvia,  the  Republic  of  Lithuania,  the  Republic  of 
Hungary,  the  Republic  of  Malta,  the  Republic  of  Poland,  the  Republic  of  Slovenia  and  the 
Slovak Republic. It has therefore become necessary to draw up a protocol to the SAA to allow 
for the accession the ten new Member States to the Agreement in accordance with Article 6(2) 
of the Act of Accession annexed to the Treaty of Accession of 16 April 2003.  

On  29  September  2003  the  Council  authorised  the  Commission  to  open  negotiations,  on 
behalf  of  the  Community  and  its  Member  States,  with  the  former  Yugoslav  Republic  of 
Macedonia in order to conclude a Protocol to the SAA.  

The  negotiations  with  the  former  Yugoslav  Republic  of  Macedonia  have  subsequently  been 
completed. The text of the negotiated protocol is attached. 

The  attached  proposals  are  for  (1)  a  Council  decision  on  the  signature  and  provisional 
application of the protocol and (2) a Council and Commission decision on the conclusion of 
the protocol. 

The Commission proposes that the Council: 

-  decides  on  the  signature  and  provisional  application  of  the  Protocol  on  behalf  of  the 
European Community and its Member States; 

-  concludes  the  protocol  on  behalf  of  the  European  Community  and  its  Member  States  and 
gives its approval for conclusion by the European Atomic Energy Community. 

2 

 
 
  
 
2004/0115 (AVC) 

Proposal for a 

COUNCIL AND COMMISSION DECISION  

on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and their Member States, of the one part, and the 
former Yugoslav Republic of Macedonia, of the other part, to take account of the 
accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the 
Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of 
Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the 
European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

THE COMMISSION OF THE EUROPEAN COMMUNITIES, 

Having regard to the Treaty establishing the European Community, and in particular Article 
310  in  conjunction  with  the  second  sentence  of  Article  300(2),  first  subparagraph,  and  the 
second subparagraph of Article 300(3) thereof, 

Having  regard  to  the  Treaty  establishing  the  European  Atomic  Energy  Community,  and  in 
particular the second paragraph of Article 101 thereof, 

Having  regard  to  the  Treaty  of  Accession  of  16  April  2003  and  in  particular  Article  2(3) 
thereof, 

Having regard to the Act of Accession annexed to the Treaty of Accession and in particular 
Article 6(2) thereof, 

Having regard to the proposal from the Commission, 

Having regard to the assent of the European Parliament of …, 

Having regard to the Council’s approval pursuant to Article 101 of the Treaty establishing the 
European Atomic Energy Community, 

Whereas: 

(1) 

The  Protocol  to  the  Stabilisation  and  Association  Agreement  between  the  European 
Communities  and  their  Member  States,  of  the  one  part,  and  the  former  Yugoslav 
Republic of Macedonia, of the other part, to take account of the accession of the Czech 
Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, 
the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic 
of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union, 
has been signed on behalf of the European Community and the Member States on … 
in accordance with Council decision no….. 

3 

 
 
  
 
(2) 

Pending  its  entry  into  force  the  Protocol  has  been  applied  on  a  provisional  basis  as 
from the date of accession. 

(3) 

The Protocol should be concluded. 

HAVE DECIDED AS FOLLOWS:  

Article 1 

The  Protocol  to  the  Stabilisation  and  Association  Agreement  between  the  European 
Communities and their Member States, of the one part, and the former Yugoslav Republic of 
Macedonia,  of  the  other  part,  to  take  account  of  the  accession  of  the  Czech  Republic,  the 
Republic  of  Estonia,  the  Republic  of  Cyprus,  the  Republic  of  Hungary,  the  Republic  of 
Latvia,  the  Republic  of  Lithuania,  the  Republic  of  Malta,  the  Republic  of  Poland,  the 
Republic of Slovenia, and the Slovak Republic to the European Union is hereby approved on 
behalf  of  the  European Community,  the  European Atomic  Energy  Community  and  the 
Member States.  

The text of the Protocol is annexed to this Decision. 

Article 2 

The  President  of  the  Council  shall,  on  behalf  of  the  European  Community  and  its  Member 
States,  give  the notification  provided  for  in  Article  15  of  the  Protocol.  The  President  of 
the Commission shall simultaneously give such notification on behalf of the European Atomic 
Energy Community. 

Done at Brussels,  

For the Commission 
The President 

For the Council 
The President 

4 

 
 
  
 
 
 
ANNEX  

PROTOCOL 

to the Stabilisation and Association Agreement between the European Communities 
and their Member States, of the one part, and the former Yugoslav Republic of 
Macedonia, of the other part, to take account of the accession of the Czech Republic, 
the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the 
Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of 
Poland, the Republic of Slovenia, and the Slovak Republic to the European Union 

THE KINGDOM OF BELGIUM, 

THE CZECH REPUBLIC, 

THE KINGDOM OF DENMARK, 

THE FEDERAL REPUBLIC OF GERMANY, 

THE REPUBLIC OF ESTONIA, 

THE HELLENIC REPUBLIC, 

THE KINGDOM OF SPAIN, 

THE FRENCH REPUBLIC, 

IRELAND, 

THE ITALIAN REPUBLIC, 

THE REPUBLIC OF CYPRUS, 

THE REPUBLIC OF LATVIA, 

THE REPUBLIC OF LITHUANIA, 

THE GRAND DUCHY OF LUXEMBOURG, 

THE REPUBLIC OF HUNGARY, 

THE REPUBLIC OF MALTA, 

THE KINGDOM OF THE NETHERLANDS, 

THE REPUBLIC OF AUSTRIA, 

THE REPUBLIC OF POLAND, 

THE PORTUGUESE REPUBLIC, 

5 

 
 
  
 
THE REPUBLIC OF SLOVENIA, 

THE SLOVAK REPUBLIC, 

THE REPUBLIC OF FINLAND, 

THE KINGDOM OF SWEDEN, 

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, 

hereinafter  referred  to  as  the  ‘Member  States’  represented  by  the  Council  of  the 
European Union, and 

THE  EUROPEAN  COMMUNITY,  THE  EUROPEAN  ATOMIC  ENERGY 
COMMUNITY, 

hereinafter  referred  to  as  ‘the  Communities’  represented  by  the  Council  of  the 
European Union and the European Commission, 

of the one part, and 

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA, 

of the other part,’ 

HAVING  REGARD  TO  the  accession  of  the  Czech  Republic,  the  Republic  of 
Estonia,  the  Republic  of  Cyprus,  the  Republic  of  Latvia,  the  Republic  of  Lithuania, 
the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic 
of  Slovenia,  and  the  Slovak  Republic  to  the  European  Union  and  thereby  to  the 
Community on 1 May 2004, 

WHEREAS: 

(1) the Stabilisation and Association Agreement between the European Communities 
and  their  Member  States,  of  the  one  part,  and  the  former  Yugoslav  Republic  of 
Macedonia,  of  the  other  part,  (hereinafter  referred  to  as  ‘the  SAA’)  was  signed  by 
Exchange of Letters in Luxemburg on 9 April 2001 and entered into force on 1 April 
2004; 

(2)  the  Treaty  concerning  the  accession  of  the  Czech  Republic,  the  Republic  of 
Estonia,  the  Republic  of  Cyprus,  the  Republic  of  Latvia,  the  Republic  of  Lithuania, 
the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic 
of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as 
“Treaty of Accession”) was signed in Athens on 16 April 2003; 

(3)  pursuant  to  Article  6(2)  of  the  Act  of  Accession  annexed  to  the  Treaty  of 
Accession the accession of the new Member States to the SAA shall be agreed by the 
conclusion of a protocol to the SAA; 

(4)  consultations  pursuant  to  Article  35(3)  of  the  SAA  have  taken  place  so  as  to 
ensure that account is taken of the mutual interests of the Community and the former 
Yugoslav Republic of Macedonia stated in this Agreement; 

6 

 
 
  
 
(5)  the  amendments  to  the  Interim  Agreement  on  trade  and  trade-related  matters 
between the European Community, of the one part, and the former Yugoslav Republic 
of  Macedonia,  of  the  other  part,  hereinafter  referred  to  as  “the  IA”,  adopted  by 
Decision  No  1/2002  of  the  European  Community  -  former  Yugoslav  Republic  of 
Macedonia Co-operation Council of 30 January 2002 on the introduction of two Joint 
Declarations concerning the Principality of Andorra and the Republic of San Marino 
and  on  amendments  to  Protocol  4  on  the  definition  of  the  concept  of  originating 
products and methods of administrative cooperation, have to be made likewise to the 
SAA, 

(6)  the  amendments  to  the  IA  adopted  by  Decision  No  2/2003  of  the  European 
Community  -  former  Yugoslav  Republic  of  Macedonia  Co-operation  Council  of  22 
December  2003  implementing  further  liberalisation  of  the  trade  in  agricultural  and 
fisheries products have to be made likewise to the SAA, 

HAVE AGREED AS FOLLOWS: 

SECTION I 

CONTRACTING PARTIES 

Article 1 

The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of 
Latvia,  the  Republic  of  Lithuania,  the  Republic  of  Hungary,  the  Republic  of  Malta, 
the  Republic  of  Poland,  the  Republic  of  Slovenia,  and  the  Slovak  Republic 
(hereinafter  referred  to  as  ‘the  new  Member  States’)  shall  be  Parties  to  the 
Stabilisation  and  Association  Agreement  between  the  European  Communities  and 
their  Member  States,  of  the  one  part,  and  the  former  Yugoslav  Republic  of 
Macedonia, of the other part, signed by exchange of letters in Luxemburg on 9 April 
2001  and  shall  respectively  adopt  and  take  note,  in  the  same  manner  as  the  other 
Member  States  of  the  Community,  of  the  texts  of  the  Agreement,  as  well  as  of  the 
Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on 
the same date. 

Article 2 

To take into account recent institutional developments within the European Union, the 
Parties  agree that following the  expiry of the Treaty establishing the European Coal 
and Steel Community, existing provisions in the Agreement referring to the European 
Coal  and  Steel  Community  shall  be  deemed  to  refer  to  the  European  Community 
which has taken over all rights and obligations contracted by the European Coal and 
Steel Community. 

7 

 
 
  
 
ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND 
PROTOCOLS 

SECTION II 

AGRICULTURAL PRODUCTS  

Article 3 

Agricultural Products sensu stricto 

1. Annex IV(a) to the SAA shall be replaced by the text of Annex I to this Protocol. 

2. Annex IV(b) to the SAA shall be replaced by the text of Annex II to this Protocol. 

3. Annex IV(c) to the SAA shall be replaced by the text of Annex III to this Protocol. 

4. A point (d) shall be added to Article 27(3) of the SAA as follows: 

“(d)  reduce  progressively  the  customs  duties  applicable  on  imports  of  certain 
agricultural  products  originating  in  the  Community,  listed  in  Annex  IV(d),  in 
accordance with the following timetable: 

- on 1 January 2004 each duty shall be reduced to 95 % of MFN, 

- on 1 January 2005 each duty shall be reduced to 90 % of MFN, 

- on 1 January 2006 each duty shall be reduced to 85 % of MFN, 

- on 1 January 2007 each duty shall be reduced to 80 % of MFN, 

- on 1 January 2008 each duty shall be reduced to 70 % of MFN, 

- on 1 January 2009 each duty shall be reduced to 60 % of MFN, 

- on 1 January 2010 each duty shall be reduced to 50 % of MFN, 

- on 1 January 2011 the remaining duties shall be abolished.” 

5. The text of Annex IV to this Protocol shall be added to the SAA as Annex IV(d). 

6. The following paragraph shall be added to Article 27 of the SAA: 

“5. For those products where during the reduction process referred to in this Article 
the preferential tariff duty reaches a residual value of 1 per cent or less for ad valorem 
duties  and  of  EUR  0.01  per  kg  (or  the  appropriate  specific unit)  or  less  for  specific 
duties, the customs duties shall be eliminated at that point.” 

8 

 
 
  
 
Article 4  

Fisheries products 

1. Article 28(2) of the SAA shall be replaced by the following: 

“2. The former Yugoslav Republic of Macedonia shall abolish all charges having an 
equivalent  effect  to  a  customs  duty  and  abolish  the  customs  duties  applicable  on 
imports  of  fish  and  fisheries  products  originating  in  the  Community  with  the 
exception  of  products  listed  in  Annex  V(b)  of  the  SAA,  which  shall  lay  down  the 
tariff reductions for the products listed therein.“ 

2. The expression “Year 3” in the heading of the last column of the tables in Annexes 
V(a) and (b) to the SAA shall be replaced by “Year 3 and beyond”. 

Article 5 

Processed agricultural products 

1. Article 1(1) of Protocol 3 to the SAA shall be replaced by the following: 

“1. The Community and the former Yugoslav Republic of Macedonia shall apply to 
processed agricultural products the duties listed in Annex I, Annex II and Annex III 
respectively in accordance with the conditions mentioned therein, whether limited by 
quota or not.” 

2.  The  table  in  Annex  II  to  Protocol  3  to  the  SAA  shall  be  replaced  by  the  table  in 
Annex V to this Protocol. 

3. The text of Annex VI to this Protocol shall be added to Protocol 3 to the SAA as 
Annex III. 

4. The following Article shall be added to Article 3 of Protocol 3 to the SAA: 

“Article 4 

For those products where during the reduction process referred to in this Protocol the 
preferential  tariff  duty  reaches  a  residual  value  of  1  per  cent  or  less  for  ad  valorem 
duties  and  of  0.01  euro  per  kg  (or  the  appropriate  specific  unit)  or  less  for  specific 
duties, the customs duties shall be eliminated at that point.” 

Article 6  

Wine Agreement 

The table in paragraph 1 of Annex I (Agreement between the European Community 
and  the  former  Yugoslav  Republic  of  Macedonia  on  reciprocal  preferential  trade 

9 

 
 
  
 
concessions  for  certain  wines,  referred  to  in  Article  27  (4)  of  the  SAA)  to  the 
Additional  Protocol  adjusting  the  trade  aspects  of  the  SAA  to  take  account  of  the 
outcome of the negotiations between the parties on reciprocal preferential concessions 
for certain wines, the reciprocal recognition, protection and control of wine names and 
the  reciprocal  recognition,  protection  and  control  of  designations  for  spirits  and 
aromatised drinks, shall be replaced by the table in Annex VII to this Protocol. 

SECTION III 

RULES OF ORIGIN  

ARTICLE 7 

Protocol  4  to  the  SAA  concerning  the  definition  of  the  concept  of  ‘originating 
products’ and methods of administrative cooperation shall be amended as follows: 

In the ‘Table of contents’, in Title II, the second indent shall be replaced by 

1. 
the following: 

“– Article 3  Bilateral cumulation in the Community” 

In the ‘Table of contents’, in Title II, the third indent shall be replaced by the 

2. 
following: 

“– Article 4  Bilateral cumulation in the former Yugoslav Republic of Macedonia” 

3. 

In Article 3, the title shall be replaced by the following: 

“Bilateral cumulation in the Community” 

4. 

The last sentence in Article 3 shall be replaced by the following: 

“It  shall  not  be  necessary  that  such  materials  have  undergone  sufficient  working  or 
processing,  provided  they  have  undergone  working  or  processing  going  beyond  the 
operations referred to in Article 7.” 

5. 

The last sentence in Article 4 shall be replaced by the following: 

“It  shall  not  be  necessary  that  such  materials  have  undergone  sufficient  working  or 
processing,  provided  they  have  undergone  working  or  processing  going  beyond  the 
operations referred to in Article 7.” 

In  Article  5,  paragraph  2(a)(b)(c)(d)(e),  Article  17(4),  and  Article  31(1),  the 
6. 
terms  “EC  Member  State”  and  “EC  Member  States”  shall  be  replaced  by  the 
following: 

“Member State of the Community” and “Member States of the Community” 

7. 

Article 15(1) shall be replaced with by following: 

“1. 
Non-originating  materials  used  in  the  manufacture  of  products  originating  in 
the Community or in the former Yugoslav Republic of Macedonia for which a proof 

10 

 
 
  
 
 
of origin is issued or made out in accordance with the provisions of Title V shall not 
be  subject  in  the  Community  or  the  former  Yugoslav  Republic  of  Macedonia  to 
drawback of, or exemption from, customs duties of whatever kind.” 

8. 

Article 15(2) shall be replaced by the following: 

“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 the former Yugoslav Republic of 
Macedonia  to  materials  used  in  the  manufacture,  where  such  refund,  remission  or 
non-payment  applies,  expressly  or  in  effect,  when  products  obtained  from  the  said 
materials are exported and not when they are retained for home use there.” 

9. 

The last subparagraph in Article 15 shall be replaced by the following: 

The provisions of this Article shall apply from 1 January 2003. The provisions 
“7. 
of paragraph 6 shall apply until 31 December 2005 and may be reviewed by common 
accord.” 

10. Article 18(4) shall be replaced by the following: 

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

"EXPEDIDO A POSTERIORI", 

"VYSTAVENO DODATEČNĔ", 

"UDSTEDT EFTERFØLGENDE", 

"NACHTRÄGLICH AUSGESTELLT", 

"VÄLJA ANTUD TAGASIULATUVALT", 

"ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ", 

"ISSUED RETROSPECTIVELY", 

"DÉLIVRÉ A POSTERIORI", 

"RILASCIATO A POSTERIORI", 

"IZSNIEGTS RETROSPEKTĪVI", 

"RETROSPEKTYVUSIS IŠDAVIMAS", 

"KIADVA VISSZAMENŐLEGES HATÁLLYAL", 

"MAĦRUĠ RETROSPETTIVAMENT", 

"AFGEGEVEN A POSTERIORI", 

11 

 
 
  
 
"WYSTAWIONE RETROSPEKTYWNIE", 

"EMITIDO A POSTERIORI", 

"IZDANO NAKNADNO", 

"VYDANÉ DODATOČNE", 

"ANNETTU JÄLKIKÄTEEN", 

"UTFÄRDAT I EFTERHAND", 

"ДОПОЛНИТЕЛНО ИЗДАДЕНО".’ 

11. Article 19(2) shall be replaced by the following: 

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

"DUPLICADO", 

"DUPLIKÁT", 

"DUPLIKAT", 

"DUPLIKAT", 

"DUPLIKAAT ", 

"ΑΝΤΙΓΡΑΦΟ", 

"DUPLICATE", 

"DUPLICATA", 

"DUPLICATO", 

"DUBLIKĀTS", 

"DUBLIKATAS", 

"MÁSODLAT", 

"DUPLIKAT", 

"DUPLICAAT", 

"DUPLIKAT", 

"SEGUNDA VIA", 

"DVOJNIK", 

12 

 
 
  
 
"DUPLIKÁT", 

"KAKSOISKAPPALE", 

"DUPLIKAT", 

"ДУПЛИКАТ".’ 

12. 

Article 30(1) shall be replaced by the following: 

“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  or  of  the  former  Yugoslav  Republic  of 
Macedonia  equivalent  to  the  amounts  expressed  in  euro  shall  be  fixed  annually  by 
each of the countries concerned.” 

In Article 30(3) and Article 31(1) 1 the terms “European Commission” shall 

13. 
be replaced by the following: 

“Commission of the European Communities” 

Article 8 

1. Annex I to Protocol 4 to the SAA shall be replaced by the text of Annex VIII to this 
Protocol. 

2. Annex II to Protocol 4 to the SAA shall be replaced by the text of Annex IX to this 
Protocol. 

3. Annex IV to Protocol 4 to the SAA shall be replaced by the text of Annex X to this 
Protocol. 

After Protocol 4 to the SAA the following Joint Declarations shall be added: 

Article 9 

“ 

13 

 
 
  
 
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 the former Yugoslav Republic 
of Macedonia as originating in the Community within the meaning of this Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the abovementioned products. 

________ 

JOINT DECLARATION 

concerning the Republic of San Marino 

1. 
Products  originating  in  the  Republic  of  San  Marino  shall  be  accepted  by  the 
former Yugoslav Republic of Macedonia as originating in the Community within the 
meaning of this Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the abovementioned products.” 

TRANSITIONAL PROVISIONS  

SECTION IV 

ARTICLE 10 

WTO 

The  former  Yugoslav  Republic  of  Macedonia  undertakes  that  it  shall  not  make  any 
claim, request or referral nor modify or withdraw any concession pursuant to GATT 
1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.  

Article 11 

Proof of origin and administrative co-operation 

1.  Proofs  of  origin  properly  issued  by  either  the  former  Yugoslav  Republic  of 
Macedonia  or  a  new  Member  State  in  the  framework  of  preferential  agreements  or 
autonomous  arrangements  applied  between  them  shall  be  accepted  in  the  respective 
countries, provided that: 

the acquisition of such origin confers preferential tariff treatment on the basis 

(a) 
of the preferential tariff measures contained in the SAA; 

the proof of origin and the transport documents were issued no later than the 

(b) 
day before the date of accession; 

14 

 
 
  
 
the proof of origin is submitted to the customs authorities within the period of 

(c) 
four months from the date of accession. 

Where goods were declared for importation in either the former Yugoslav Republic of 
Macedonia or a new Member State, prior to the date of accession, under preferential 
agreements  or  autonomous  arrangements  applied  between  the  former  Yugoslav 
Republic of Macedonia and that new Member State at that time, proof of origin issued 
retrospectively  under  those  agreements  or  arrangements  may  also  be  accepted 
provided  that  it  is  submitted  to  the  customs  authorities  within  the  period  of  four 
months from the date of accession. 

2.  The  former  Yugoslav  Republic  of  Macedonia  and  the  new  Member  States  are 
authorised to retain the authorisations with which the status of “approved exporters” 
has  been  granted  in  the  framework  of  preferential  agreements  or  autonomous 
arrangements applied between them, provided that: 

(a) 
such a provision is also provided for in the agreement concluded prior to the 
date  of  accession  between  the  former  Yugoslav  Republic  of  Macedonia  and  the 
Community; and 

(b) 

the approved exporters apply the rules of origin in force under that agreement. 

These  authorisations  shall  be  replaced,  no  later  than  one  year  after  the  date  of 
accession, by new authorisations issued under the conditions of the SAA. 

3. Requests for subsequent verification of proof of origin issued under the preferential 
agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall 
be  accepted  by  the  competent  customs  authorities  of  either  the  former  Yugoslav 
Republic of Macedonia or the Member States for a period of three years after the issue 
of the proof of origin concerned and may be made by those authorities for a period of 
three  years  after  acceptance  of  the  proof  of  origin  submitted  to  those  authorities  in 
support of an import declaration. 

Article 12 

Goods in transit 

1.  The  provisions  of  the  SAA  may  be  applied  to  goods  exported  from  either  the 
former  Yugoslav  Republic  of  Macedonia  to  one  of  the  new  Member  States  or  from 
one of the new Member States to the former Yugoslav Republic of Macedonia, which 
comply with the provisions of Protocol 4 to the SAA and that on the date of accession 
are either en route or in temporary storage, in a customs warehouse or in a free zone 
in the former Yugoslav Republic of Macedonia or in that new Member State. 

2.  Preferential  treatment  may  be  granted  in  such  cases,  subject  to  the  submission  to 
the customs authorities of the importing country, within four months from the date of 
accession, of a proof of origin issued retrospectively by the customs authorities of the 
exporting country. 

15 

 
 
  
 
Article 13 

Quotas in 2004 

For  the  year  2004,  the  volumes  of  the  new  tariff  quotas  and  the  increases  of  the 
volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, 
taking into account the part of the period elapsed before 1 May 2004. 

GENERAL AND FINAL PROVISIONS 

SECTION V 

ARTICLE 14 

This Protocol and the Annexes thereto shall form an integral part of the SAA.  

Article 15 

1. This Protocol shall be approved by the Community, by the Council of the European 
Union  on  behalf  of  the  Member  States,  and  by  the  former  Yugoslav  Republic  of 
Macedonia in accordance with their own procedures.  

2.  The  Parties  shall  notify  each  other  of  the  accomplishment  of  the  corresponding 
procedures referred to in the preceding paragraph. The instruments of approval shall 
be deposited with the General Secretariat of the Council of the European Union. 

Article 16 

1.  This  Protocol  shall  enter  into  force  on  the  same  day  as  the  Treaty  of  Accession 
provided  that  all  the  instruments  of  approval  of  this  Protocol  have  been  deposited 
before that date. 

2. If not all the instruments of approval of this Protocol have been  deposited before 
that  date,  this  Protocol  shall  enter  into  force  on  the  first  day  of  the  first  month 
following the date of the deposit of the last instrument of approval. 

3. If not all the instruments of approval of this Protocol have been deposited before 1 
May 2004, this Protocol shall apply provisionally with effect from 1 May 2004. 

Article 17 

This Protocol is drawn up in duplicate in each of the official languages of the Parties, 
each of these texts being equally authentic. 

16 

 
 
  
 
Article 18 

The  text  of  the  SAA,  including  the  Annexes  and  Protocols  forming  an  integral  part 
thereof,  and  the  Final  Act  together  with  the  declarations  annexed  thereto  shall  be 
drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak 
an  Slovenian  languages,  and  these  texts  shall  be  authentic  in  the  same  way  as  the 
original texts. The Stabilisation and Association Council shall approve these texts. 

17 

 
 
  
 
Annex I 

‘ANNEX IV(a) 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF 
AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-
DUTY TARIFF) 

(referred to in Article 27(3)(a) 

0105 19 20 

0210 99 

1002 

1209 29 

2005 10 00 10 

2309 90 70 

0105 92 

0105 93 

0105 99 10 

0106 90 00 50 

0404 

0408 

0410 

0601 

1003 00 90 10 

1209 30 

2104 20 00 10 

2309 90 91 

1006 10 10 

1209 91 

1007 

1008 

1209 99 

1211 

1212 

1501 

1503 

2309 90 95 

2309 90 99 10 

2401 

4301 

2302 

2307 

2308 

2309 90 10 

2309 90 20 

2309 90 31 

0206 10 

0602 10 

1103 11 

0206 21 

0602 20 

1103 13 10 

0206 22 

0602 30 

1103 13 90 10 

0206 30 

0602 40 

1103 19 40 

1517 90 99 00 

2309 90 33 

0206 41 

0703 10 19 10 

0206 49 

0703 10 19 30 

0206 80 

0703 90 00 10 

1105 

1108 

1202 

1701 12 

2309 90 35 

1702 11 

2309 90 39 

1702 19 

2309 90 41 

0206 90 

0802 11 

1209 22 

1702 20 

2309 90 43 

0208 

0802 12 

1209 23 

1702 30 

2309 90 49 

0210 91 

0904 11 

1209 24 

1702 40 

2309 90 51 

0210 92 

0904 12 

1209 25 

1702 60 

2309 90 53 

0210 93 

1001 10 00 10 

1209 26 

1703 

2309 90 59 

Ex 0713 20 

Chick peas (garbanzos) - seed 

Ex 0713 31 

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - seed 

Ex 0713 32 

Small red (Adzuki) beans (Phaseolus or Vigna angularis) - seed 

Ex 0713 39 

Other beans for sowing 

Ex 0713 50 

Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed 

18 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
"ANNEX IV(b) 

Annex II 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS  

ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) 

(referred to in Article 27(3)(b)) 

CN code1 

Description 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

(1) 
(t) 

415 

(2) 
(% of 
MFN) 
65 

(1) 
(t) 

415 

(2) 
(% of 
MFN) 
60 

(1) 
(t) 

415 

(2) 
(% of 
MFN) 
55 

(1) 
(t) 

415 

(2) 
(% of 
MFN)
50 

(1) 
(t) 

415 

(2) 
(% of 
MFN)
40 

(1) 
(t) 

415 

(2) 
(% of 
MFN)
30 

(1) 
(t) 

415 

(2) 
(% of 
MFN)
20 

6000 

65 

6000 

60 

6000 

55 

6000 

50 

6000 

40 

6000 

30 

6000 

20 

50 

95 

50 

90 

50 

85 

50 

80 

50 

70 

50 

60 

50 

50 

2011 and 

beyond 

(1) 
(t) 

– 

– 

– 

(2) 
(% of 
MFN) 
0 

0 

0 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

450 

65 

450 

60 

450 

55 

450 

50 

450 

40 

450 

30 

450 

20 

1250 

65 

1250 

60 

1250 

55 

1250 

50 

1250 

40 

1250 

30 

1250 

20 

– 

– 

0 

0 

0206 29 

0207 

0210 11 
0210 12 
0210 19 
0401 20 

0402 

0405 10 

Edible  offal  of  bovine  animals, 
frozen – excl. tongues and livers 

Meat and edible offal, of poultry 
of  heading  No  0105, 
fresh, 
chilled or frozen 
Pig meat 

Milk and cream of fat content by 
weight,  exceeding  1  %  but  not 
exceeding 6 % 
Milk  and  cream  concentrated  or 
containing  added  sugar  or  other 
sweetening matter 
- Butter 

1  

As defined in the Customs Tariff Law Gazzete No 23/03 of the former Yugoslav Republic of Macedonia. 

19 

 
 
  
 
 
 
                                                 
CN code1 

Description 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 and 

beyond 

0406 20 

0406 30 

0406 90 

0805 10 

0805 20 

0805 40 

0805 50 

1601 

1602 

1507 10 

2005 70 

Grated  or  powered  cheese  of  all 
kinds 
Processed  cheese,  not  grated  or 
powdered 
- Other cheese 

- Oranges 
(including 
-  Mandarins 
tangerines 
satsumas) 
and 
clementines,  wilkings  and 
similar citrus hybrids 
- Grapefruits 
- Lemons and Limes 
Sausages and similar products of 
meat,  meat  offal  or  blood,  food 
these 
preparations  based  on 
products 
Other  prepared  or  preserved 
meat, meat offal and blood 
- Crude soya-bean oil, whether or 
not degummed 
- Olives 

2009 

Juices 

2309 90 99 90 

Preparation  of  a  kind  used  in 
animal feeding  
Other  

(1) Tariff quota 
(2) Applicable duty for exceeding quantities 

105 

70 

110 

70 

115 

70 

120 

70 

130 

70 

140 

70 

150 

70 

160 

70 

50 

8000 

100 

65 

50 

8000 

100 

60 

50 

8000 

100 

55 

50 

100 

50 

100 

50 

100 

50 

100 

8000 

50 

8000 

40 

8000 

30 

8000 

20 

50 

– 

100 

0 

2740 

70 

2780 

70 

2820 

70 

2860 

70 

2970 

70 

3080 

70 

3190 

70 

3300 

70 

1380 

15000 

1600 

300 

12000 

70 

70 

65 

100 

70 

1410 

15000 

1600 

300 

12000 

70 

70 

60 

100 

70 

1440 

15000 

1600 

300 

12000 

70 

70 

55 

100 

70 

1470 

1600 

70 

02 

50 

1540 

70 

1610 

70 

1680 

70 

1750 

70 

0 

0 

0 

1600 

40 

1600 

30 

1600 

20 

– 

0 

0 

300 

100 

300 

100 

300 

100 

300 

100 

300 

100 

12000 

70 

12000 

70 

12000 

70 

12000 

70 

12000 

70 

1 
2 

As defined in the Customs Tariff Law Gazzete No 23/03 of the former Yugoslav Republic of Macedonia. 
In accordance with WTO schedule 

20 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
"ANNEX IV(c) 

Annex III 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL 

PRODUCTS ORIGINATING IN THE COMMUNITY (CONCESSIONS WITHIN TARIFF QUOTAS) 

(referred to in Article 27(3)(c)) 

CN code1 

Description 

Annual 

quantity 

Applicable 

duty 

(tonnes) 

(% of MFN) 

0203 

Meat  of 

swine, 

2000 

70 

fresh,  chilled  or 

frozen 

0406+ 

Cheese and curd 

600 

70 

1 

As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia. 

21 

 
 
  
 
                                                 
"ANNEX IV(d) 

Annex IV 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL 

PRODUCTS ORIGINATING IN THE COMMUNITY (PROGRESSIVE TARIFF REDUCTION DURING THE 

TRANSITION PERIOD, ZERO-DUTY TARIFF FROM 1 JANUARY 2011) 

(referred to in Article 27(3)(d)) 

0202 20 90 00 

0603 10 50 90 

0802 21 00 00 

0810 60 00 00 

0812 90 60 00 

0102 90 21 00 

0202 30 10 00 

0603 10 80 10 

0802 22 00 00 

0810 90 30 00 

0812 90 70 00 

0102 90 29 00 

0202 30 50 00 

0603 10 80 90 

0802 31 00 00 

0810 90 40 00 

0812 90 99 10 

0102 90 41 00 

0202 30 90 00 

0603 90 00 00 

0802 32 00 00 

0810 90 95 00 

0812 90 99 90 

0102 90 49 00 

0209 00 30 00 

0604 10 10 00 

0802 40 00 00 

0811 10 11 00 

0813 10 00 00 

0102 90 51 00 

0209 00 90 00 

0604 10 90 00 

0802 50 00 00 

0811 10 19 00 

0813 20 00 00 

0102 90 59 00 

0210 20 10 00 

0604 91 21 00 

0802 90 20 00 

0811 10 90 00 

0813 30 00 00 

0102 90 61 00 

0210 20 90 00 

0604 91 29 00 

0802 90 50 00 

0811 20 11 00 

0813 40 10 00 

0102 90 69 00 

0604 91 41 00 

0802 90 60 00 

0811 20 19 00 

0813 40 30 00 

0102 90 71 00 

0405 20 90 00 

0604 91 49 00 

0802 90 85 00 

0811 20 31 00 

0813 40 50 00 

0102 90 79 00 

0405 90 10 00 

0604 91 90 00 

0803 00 11 00 

0811 20 39 00 

0813 40 60 00 

0102 90 90 00 

0405 90 90 00 

0604 99 10 00 

0803 00 19 00 

0811 20 51 00 

0813 40 70 00 

0105 11 19 00 

0604 99 90 00 

0803 00 90 00 

0811 20 59 00 

0813 40 95 00 

0105 11 99 00 

0602 90 30 00 

0804 10 00 00 

0811 20 90 00 

0813 50 12 00 

0105 12 00 00 

0602 90 41 00 

0709 90 60 00 

0804 20 10 00 

0811 90 11 00 

0813 50 15 00 

0105 19 90 00 

0602 90 45 00 

0710 80 10 00 

0804 20 90 00 

0811 90 19 00 

0813 50 19 00 

0105 99 20 00 

0602 90 49 00 

0710 80 80 00 

0804 30 00 00 

0811 90 31 00 

0813 50 31 00 

0105 99 30 00 

0602 90 51 00 

0710 80 85 00 

0804 40 00 00 

0811 90 39 00 

0813 50 39 00 

0105 99 50 00 

0602 90 59 00 

0711 20 10 00 

0804 50 00 00 

0811 90 50 00 

0813 50 91 00 

0602 90 70 00 

0711 20 90 00 

0805 90 00 00 

0811 90 70 00 

0813 50 99 00 

0201 10 00 00 

0602 90 91 00 

0712 20 00 00 

0810 20 10 00 

0811 90 75 00 

0201 20 20 00 

0602 90 99 00 

0712 31 00 00 

0810 20 90 00 

0811 90 80 00 

0901 11 00 00 

0201 20 30 00 

0603 10 10 10 

0712 32 00 00 

0810 30 10 00 

0811 90 85 00 

0901 12 00 00 

0201 20 50 00 

0603 10 10 90 

0712 33 00 00 

0810 30 30 00 

0811 90 95 00 

0901 21 00 00 

0201 20 90 00 

0603 10 20 90 

0712 39 00 00 

0810 30 90 00 

0812 10 00 00 

0901 22 00 00 

0201 30 00 00 

0603 10 30 10 

0712 90 05 00 

0810 40 10 00 

0812 90 10 00 

0901 90 10 00 

0202 10 00 00 

0603 10 30 90 

0712 90 19 00 

0810 40 30 00 

0812 90 20 00 

0901 90 90 00 

0202 20 10 00 

0603 10 40 10 

0712 90 30 00 

0810 40 50 00 

0812 90 30 00 

0902 10 00 00 

0202 20 30 00 

0603 10 40 90 

0712 90 50 00 

0810 40 90 00 

0812 90 40 00 

0902 20 00 00 

0202 20 50 00 

0603 10 50 10 

0712 90 90 00 

0810 50 00 00 

0812 90 50 00 

0902 30 00 00 

22 

 
 
  
 
 
 
 
 
 
 
0902 40 00 00 

1104 19 99 00 

1107 10 11 00 

2007 99 33 10 

1104 22 20 00 

1107 10 19 00 

2007 99 33 90 

1003 00 90 20 

1104 22 30 00 

1107 10 91 00 

2007 99 35 10 

1003 00 90 90 

1104 22 50 00 

1107 10 99 00 

2007 99 35 90 

1004 00 00 90 

1104 22 90 00 

1107 20 00 00 

2007 99 39 10 

1104 22 98 00 

2007 99 39 90 

1102 10 00 00 

1104 23 10 00 

1209 21 00 00 

2007 99 55 00 

1102 20 10 00 

1104 23 30 00 

2007 99 57 00 

1102 20 90 00 

1104 23 90 00 

1509 10 10 00 

2007 99 91 00 

1102 30 00 00 

1104 23 99 00 

1509 10 90 00 

2007 99 93 00 

1102 90 10 00 

1104 29 01 00 

1509 90 00 00 

2007 99 98 10 

1102 90 30 00 

1104 29 03 00 

1510 00 10 00 

2007 99 98 90 

1102 90 90 00 

1104 29 05 00 

1510 00 90 00 

1103 13 90 90 

1104 29 07 00 

1514 99 10 00 

2309 10 11 00 

1103 19 10 00 

1104 29 09 00 

1514 99 90 00 

2309 10 13 00 

1103 19 30 00 

1104 29 11 00 

1517 90 93 00 

2309 10 15 00 

1103 19 50 00 

1104 29 15 00 

2309 10 19 00 

1103 19 90 00 

1104 29 19 00 

1603 00 10 00 

2309 10 31 00 

1103 20 10 00 

1104 29 31 00 

1603 00 80 00 

2309 10 33 00 

1103 20 20 00 

1104 29 35 00 

2309 10 39 00 

1103 20 30 00 

1104 29 39 00 

1701 91 00 00 

2309 10 51 00 

1103 20 40 00 

1104 29 51 00 

1701 99 90 00 

2309 10 53 00 

1103 20 50 00 

1104 29 55 00 

2309 10 59 00 

1103 20 60 00 

1104 29 59 00 

2007 10 10 00 

2309 10 70 00 

1103 20 90 00 

1104 29 81 00 

2007 10 91 00 

2309 10 90 00 

1104 12 10 00 

1104 29 85 00 

2007 10 99 00 

1104 12 90 00 

1104 29 89 00 

2007 91 10 00 

1104 19 10 00 

1104 30 10 00 

2007 91 30 00 

1104 19 30 00 

1104 30 90 00 

2007 91 90 00 

1104 19 50 00 

2007 99 10 00 

1104 19 61 00 

1106 10 00 00 

2007 99 20 00 

1104 19 69 00 

1106 30 10 00 

2007 99 31 10 

1104 19 91 00 

1106 30 90 90 

2007 99 31 90 

23 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“ANNEX II 

Annex V 

Duties applicable to goods originating in the Community on import into the Former Yugoslav Republic of Macedonia1 

CN Code2 

Description 

Rate of duty (%) 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 and 

after 

(1) 

0403 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

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

0403 10 

- Yoghurt: 

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

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

0403 10 51 00 

----Not exceeding 1,5% 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

1  
2  

For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota. 
As defined in the Customs Tariff law of 1 April 2003 of the former Yugoslav Republic of Macedonia (Official Journal 23/03)  

24 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
0403 10 53 00 

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

0403 10 59 00 

----Exceeding 27% 

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

0403 10 91 00 

----Not exceeding 3% 

0403 10 93 00 

----Exceeding 3% but not exceeding 6% 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

of 

of 

25 

 
 
  
 
 
 
 
 
 
 
 
 
 
0403 10 99 00 

----Exceeding 6% 

0403 90 

- Other: 

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

---In powder, granules or other solid forms, of a milkfat content, by weight: 

0403 90 71 00 

----Not exceeding 1,5% 

0403 90 73 00 

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

0403 90 79 00 

----Exceeding 27% 

---Other, of a milkfat content, by weight: 

0403 90 91 00 

----Not exceeding 3% 

0403 90 93 00 

----Exceeding 3% but not exceeding 6% 

0403 90 99 00 

----Exceeding 6% 

0405 

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

0405 20 

-Dairy spreads: 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50%
MFN 

of 

50% 
MFN 

of 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

of 

of 

of 

of 

26 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
0405 20 10 00 

--Of a fat content, by weight, of 39% or more but less than 60% 

0405 20 30 00 

--Of a fat content, by weight, of 60% or more but not exceeding 75% 

95% 
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

0501 00 00 00 

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

0 

0502 

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

0 

0503 00 00 00 

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

0 

0505 

0506 

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

0 

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

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

27 

 
 
  
 
0507 

Ivory,  tortoise-shell,  whalebone  and  whalebone  hair,  horns,  antlers,  hooves, 
nails,  claws  and  beaks,  unworked  or  simply  prepared  but  not  cut  to  shape; 
powder and waste of these products 

0 

0508 00 00 00 

Coral and similar materials, unworked or simply prepared but not otherwise 
worked;  shells  of  molluscs,  crustaceans  or  echinoderms  and  cuttle-bone, 
unworked or simply prepared but not cut to shape, powder and waste thereof 

0 

0509 00 

Natural sponges of animal origin 

0510 00 00 00 

Ambergris,  castoreum,  civet  and  musk;  cantharides;  bile,  whether  or  not 
dried;  glands  and  other  animal  products  used  in  the  preparation  of 
pharmaceutical  products,  fresh  chilled,  frozen  or  otherwise  provisionally 
preserved: 

0710 

Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0710 40 00 00 

- Sweet corn 

95% 
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0711 

Vegetables 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: 

0711 90 

- Other vegetables; mixtures of vegetables: 

-- Vegetables 

0711 90 30 00 

--- Sweet corn 

0903 00 00 00 

Maté 

95%
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

28 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1212 

Locust  beans,  seaweeds  and  other  algae,  sugar  beet  and  sugar  cane,  fresh, 
chilled, frozen or dried, whether or not ground; fruit stones and kernels and 
other  vegetable  products  (including  unroasted  chicory  roots  of  the  variety 
Cichorium intybus sativum) of a kind used primarily for human consumption, 
not elsewhere specified or included: 

1212 20 00 00 

-Seaweeds and other algae 

0 

0 

0 

0 

0 

0 

0 

0 

1302 

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

-Vegetable saps and extracts: 

1302 12 00 00 

--Of liquorice 

1302 13 00 00 

--Of hops 

1302 14 00 00 

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

1302 19 

--Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

29 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1302 19 30 00 

---Intermixtures of vegetable extracts, for the manufacture of beverages or of 
food preparations 

0 

---Other 

1302 19 91 00 

----Medicinal 

1302 20 

-Pectic substances, pectinates and pectates 

-Mucilages and thickeners, whether or not modified, derived from vegetable 
products: 

1302 31 00 00 

--Agar-agar 

1302 32 

--Mucilages  and  thickeners,  whether  or  not  modified,  derived  from  locust 
beans, locust bean seeds or guar seeds: 

1302 32 10 00 

---Of locust beans or locust bean seeds 

1401 

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

0 

0 

0 

0 

0 

1402 00 00 00 

Vegetable  materials  of  a  kind  used  primarily  as  stuffing  or  as  padding  (for 
example,  kapok,  vegetable  hair  and  eel-grass),  whether  or  not  put  up  as  a 
layer with or without supporting material 

0 

1403 00 00 00 

Vegetable  materials  of  a  kind  used  primarily  in  brooms  or  in  brushes  (for 
example, broomcorn piassava, couch-grass and istle), whether or not in hanks 
or bundles 

0 

1404 

Vegetable products not elsewhere specified or included: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

30 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1404 10 00 00 

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

1404 20 00 00 

- Cotton linters 

1404 90 00 00 

-Other 

1505 00 

Wool grease and fatty substances derived therefrom (including lanolin) 

0 

0 

0 

0 

1506 00 00 00 

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

0 

1515 

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

1515 90 

- Other: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1515 90 15 00 

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

0 

0 

0 

0 

0 

0 

0 

0 

1516 

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

1516 20 

-Vegetable fats and oils and their fractions: 

1516 20 10 00 

--Hydrogenated castor oil, so called "opal-wax" 

0 

0 

0 

0 

0 

0 

0 

0 

31 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1517 

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

1517 10 

-Margarine, excluding liquid margarine: 

1517 10 10 00 

--Containing more than 10% but not more than 15% by weight of milk fats  MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

1517 90 

-Other: 

1517 90 10 00 

--Containing more than 10% but not more than 15% by weight of milk fats  MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

--Other 

1517 90 93 00 

---Edible  mixtures  or  preparations  of  a  kind  used  as  mould  release 
preparations 

95% 
MFN 

of 

90%of 
MFN 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

1518 00 

Animal  or  vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidized, 
dehydrated,  sulphurised,  blown,  polymerized  by  heat  in  vacuum  or  in  inert 
gas or otherwise chemically modified, excluding those of heading No 1516; 
inedible  mixtures  or  preparations  of  animal  or  vegetable fats  or  oils  or  of 
fractions  of  different  fats  or  oils  of  this  chapter,  not  elsewhere  specified  or 
included 

0 

0 

0 

0 

0 

0 

0 

0 

1520 00 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

0 

1521 

1522 00 

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

0 

Degras; residues resulting from the treatment of fatty substances or animal or 
vegetable waxes: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1522 00 10 00 

-Degras 

0 

0 

0 

0 

0 

0 

0 

0 

32 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1702 

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

1702 50 00 00 

-Chemically pure fructose 

0 

0 

0 

0 

0 

0 

0 

0 

1702 90 

-Other, including invert sugar: 

1702 90 10 00 

--Chemically pure maltose 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

1704 

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

1704 10 

-Chewing gum, whether or not sugar-coated 

1704 90 

-Other 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

33 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1803 

Cocoa paste, whether or not defatted 

1804 00 00 00 

Cocoa butter, fat and oil 

1805 00 00 00 

Cocoa powder, not containing added sugar or other sweetening matter 

1806 

Chocolate and other food preparations containing cocoa 

1806 10 

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

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1806 10 15 00 

--Containing  no  sucrose  or  containing  less  than  5%  by  weight  of  sucrose 
(including  invert  sugar  expressed  as  sucrose)  or  isoglucose  expressed  as 
sucrose 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

of 

0 

1806 10 20 00 

--Containing 5% or more but less than 65% by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

1806 10 30 00 

--Containing 65% or more but less than 80% by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as sucrose 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

1806 10 90 00 

--Containing  80%  or  more  by  weight  of  sucrose  (including  invert  sugar 
expressed as sucrose) or isoglucose expressed as sucrose 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

of 

0 

of 

0 

of 

0 

1806 20 

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

1806 20 10 00 

--Containing  31%  or  more  by  weight  of  cocoa  butter  or  containing  a 
combined weight of 31% or more of cocoa butter and milk fat 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

34 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1806 20 30 00 

--Containing a combined weight of 25% or more, but less than 31% of cocoa 
butter and milk fat 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

--Other: 

1806 20 50 00 

---Containing 18% or more by weight of cocoa butter 

1806 20 70 00 

---Chocolate milk crumb 

1806 20 80 00 

---Chocolate flavour coating 

1806 20 95 00 

---Other 

-Other, in blocks, slabs or bars: 

1806 31 00 00 

--Filled 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

of 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

35 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1806 32 

--Not filled 

1806 32 10 00 

---With added cereal, fruit or nuts 

1806 32 90 00 

---Other 

1806 90 

-Other: 

--Chocolate and chocolate products: 

---Chocolates, whether or not filled: 

1806 90 11 00 

----Containing alcohol 

1806 90 19 00 

----Other 

---Other: 

1806 90 31 00 

----Filled 

1806 90 39 00 

----Not filled 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

1806 90 50 00 

--Sugar  confectionery  and  substitutes  therefor  made  from sugar  substitution 
products, containing cocoa 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

36 

of 

of 

of 

of 

of 

of 

of 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1806 90 60 00 

--Spreads containing cocoa 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

1806 90 70 00 

--Preparations containing cocoa for making beverages 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

1806 90 90 00 

--Other 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

of 

1901 

Malt  extract;  food  preparations  of  flour,  meal,  starch  or  malt  extract,  not 
containing cocoa or containing less than 40% by weight of cocoa calculated 
on  a  totally  defatted  basis,  not  elsewhere  specified  or  included;  food 
preparations of goods of heading Nos 0401 to 0404, not containing cocoa or 
containing  less  than  5%  by  weight  of cocoa  calculated  on  a totally  defatted 
basis, not elsewhere specified or included: 

1901 10 00 00 

-Preparations for infant use, put up for retail sale 

0 

0 

0 

0 

0 

0 

0 

0 

1901 20 00 00 

- Mixes and doughs for the preparation of bakers' wares of heading No 1905  95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

37 

 
 
  
 
 
 
 
 
 
 
 
 
1901 90 

- Other: 

--Malt extract: 

1901 90 11 00 

---With a dry extract content of 90% or more by weight 

1901 90 19 00 

---Other 

--Other: 

0 

0 

1901 90 91 00 

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

0 

1901 90 99 00 

--- Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1902 

Pasta,  whether  or  not  cooked  or  stuffed  (with  meat  or  other  substances)  or 
otherwise  prepared  such  as  spaghetti,  macaroni,  noodles,  lasagne,  gnocchi, 
ravioli,  cannelloni,  except  pasta  falling  within  CN  codes  1902 20 10  and 
1902 20 30, couscous, whether or not prepared 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

1903 00 00 00 

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

0 

0 

0 

0 

0 

0 

0 

0 

1904 

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

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

38 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1905 

2001 

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

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

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

2001 90 

- Other: 

2001 90 30 00 

-- Sweet corn (Zea mays var. saccharata) 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2001 90 40 00 

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

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2001 90 60 00 

--Palm hearts 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

2004 

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

39 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2004 10 

- Potatoes: 

--Other 

2004 10 91 00 

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

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

2004 90 

- Other vegetables and mixtures of vegetables: 

2004 90 10 00 

-- Sweet corn(Zea mays var. saccharata) 

2005 

Other  vegetables  prepared  or  preserved  otherwise  than  by  vinegar  or  acetic 
acid, not frozen, other than products of heading No 2006 

2005 20 

- Potatoes: 

2005 20 10 00 

-- In the form of flour, meal or flakes 

2005 80 00 00 

- Sweet corn(Zea mays var. saccharata) 

2008 

Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, 
whether  or  not  containing  added  sugar  or  other  sweetening  matter  or  spirit, 
not elsewhere specified or included: 

-Nuts, ground-nuts and other seeds, whether or not mixed together: 

2008 11 

--Ground-nuts 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

40 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2008 11 10 00 

---Peanut butter 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60%
MFN 

of 

50% 
MFN 

of 

0 

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

2008 91 00 00 

-- Palm hearts 

2008 99 

--Other 

---Not containing added spirit: 

----Not containing added sugar: 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

2008 99 85 00 

-----Maize (corn), other than sweet corn (Zea mays var. saccharata) 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2008 99 91 00 

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

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

41 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2101 

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

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

2101 11 

-- Extracts; essences or concentrates: 

2101 11 11 00 

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

2101 11 19 00 

--- Other 

2101 12 

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

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2101 12 92 00 

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

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2101 12 98 00 

--- Other 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2101 20 

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

of 

0 

of 

0 

of 

0 

of 

0 

2101 20 20 00 

-- Extracts, essences or concentrates: 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

-- Preparations 

42 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2101 20 92 00 

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

2101 20 98 00 

--- Other 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60%
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2101 30 

- Roasted chicory and other roasted coffee substitutes and extracts, essences 
and concentrates thereof: 

-- Roasted chicory and other roasted coffee substitutes: 

2101 30 11 00 

--- Roasted chicory 

2101 30 19 00 

--- Other 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

-- Extracts,  essences  and  concentrates  of  roasted  chicory  and  other  roasted 
coffee substitutes: 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

43 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2101 30 91 00 

---Of roasted chicory 

2101 30 99 00 

---Other 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

2102 

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

2102 10 

- Active yeasts: 

2102 10 10 00 

-- Culture yeast 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

-- Baker's yeast: 

2102 10 31 00 

--- Dried 

2102 10 39 00 

--- Other 

2102 10 90 00 

-- Other 

2102 20 

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

-- Inactive yeasts: 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2102 20 11 00 

--- In tablet, cube or similar form, or in immediate packings of a net content 
not exceeding 1 kg. 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2102 20 19 00 

--- Other 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

44 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2102 20 90 00 

-- Other  

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2102 30 00 00 

- Prepared baking powders 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 

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

2103 10 00 00 

- Soya sauce 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

2103 20 00 00 

- Tomato ketchup and other tomato sauces 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 30 

- Mustard flour and meal and prepared mustard: 

2103 30 10 00 

--Mustard flour 

2103 30 90 00 

-- Prepared mustard 

2103 90 

--Other: 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

45 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2103 90 10 00 

--Mango Chutney, liquid 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2103 90 30 00 

--Aromatic  bitters  of  an  alcoholic  strength  by  volume  of  44,2  to  49,2%  vol 
containing  from  1,5  to  6%  by  weight  of  gentian,  spices  and  various 
ingredients and from 4 to 10% of sugar, in containers holding 0,5 litre or less

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

--Other: 

2103 90 90 10 

---Combined herbs pepper based 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

2103 90 90 50 

---Mayonnaise 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 90 90 90 

---Other  

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

2104 

Soups  and  broths  and  preparations  therefor;  homogenized  composite  food 
preparations: 

2104 10 

- Soups and broths and preparation therefor: 

2104 10 10 00 

-- Dried 

2104 10 90 00 

-- Other 

2104 20 00 

-Homogenized composite food preparations 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

80% 
MFN 

of 

65% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

2104 20 00 10 

-- Children food in packagin net weighin up to 250 g. 

0 

0 

0 

0 

0 

0 

0 

0 

46 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2104 20 00 90 

-- Diet food in packaging net weighing up to 250 g. 

0 

0 

0 

0 

0 

0 

0 

2105 00 

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

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

0 

of 

0 

2106 

Food preparations not elsewhere specified or included: 

2106 10 

- Protein concentrates and textured protein substances 

0 

0 

0 

0 

0 

0 

0 

0 

2106 90 

- Other: 

2106 90 10 00 

-- Cheese fondues 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

2106 90 20 00 

--Compound  alcoholic  preparations,  other  than  those  based  on  odoriferous 
substances, of a kind used for the manufacture of beverages 

50% 
MFN 

of 

45% 
MFN 

of 

40% 
MFN 

of 

35% 
MFN 

of 

25% 
MFN 

of 

15% 
MFN 

of 

5% 
MFN 

-- Other: 

2106 90 92 00 

--- Containing  no  milk  fats,  sucrose,  isoglucose,  glucose  or  starch  or 
containing,by weight, less than 1.5% milk fat, 5% sucrose or isoglucose, 5% 
glucose or starch: 

0 

2106 90 98 00 

--- Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

of 

0 

of 

0 

0 

0 

47 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2201 

2202 

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

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

Waters, including mineral waters and aerated waters, containing added sugar 
or other sweetening matter or flavoured, and other non-alcoholic beverages, 
not including fruit or vegetable juices of heading No 2009 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

50% 
MFN 

of 

of 

2203 00 

Beer made from malt 

0 

0 

0 

0 

0 

0 

0 

0 

2205 

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

2205 10 

- In containers holding 2 litres or less: 

2205 10 10 00 

-- Of an actual alcoholic strength by volume of 18% vol or less 

2205 10 90 00 

-- Of an actual alcoholic strength by volume exceeding 18% vol 

2205 90 

- Other: 

2205 90 10 00 

-- Of an actual alcoholic strength by volume of 18% vol or less 

2205 90 90 00 

-- Of an actual alcoholic strength by volume exceeding 18% vol 

2207 

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

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

48 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2207 10 00 00 

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or 
higher 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2207 20 00 00 

- Ethyl alcohol and other spirits, denatured, of any strength 

95% 
MFN 

of 

90% 
MFN 

of 

85% 
MFN 

of 

80% 
MFN 

of 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

2208 

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

2208 20 

-Spirits obtained by distilling grape wine or grape marc: 

--In containers holding 2 litres or less: 

2208 20 12 00 

---Cognac 

2208 20 14 00 

---Armagnac 

2208 20 26 00 

---Grappa 

2208 20 27 00 

---Brandy de Jerez 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

of 

0 

of 

0 

0 

0 

0 

0 

49 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 20 29 00 

---Other 

--In containers holding more than 2 litres: 

2208 20 40 00 

---Raw distillate 

---Other: 

2208 20 62 00 

----Cognac: 

2208 20 64 00 

----Armagnac 

2208 20 86 00 

----Grappa 

2208 20 87 00 

----Brandy de Jerez 

2208 20 89 00 

----Other 

2208 30 

-Whiskies: 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

--Bourbon whiskey, in containers holding: 

2208 30 11 00 

---2 liters or less 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

50 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 30 19 00 

---More than 2 liters 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

--Scotch whisky: 

---Malt whisky, in containers holding: 

2208 30 32 00 

----2 litres or less 

2208 30 38 00 

----More than 2 liters 

---Blended whisky, in containers holding: 

2208 30 52 00 

----2 litres or less 

2208 30 58 00 

----More than 2 liters 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

51 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
---Other, in containers holding: 

2208 30 72 00 

----2 litres or less 

2208 30 78 00 

----More than 2 liters 

--Other in containers holding: 

2208 30 82 00 

---2 liters or less 

2208 30 88 00 

---More than 2 liters 

2208 40 

-Rum and taffia: 

--In containers holding 2 litres or less 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

2208 40 11 00 

---Rum  with  a  content  of  volatile  substances  other  than  ethyl  and  methyl 
alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 
10 % tolerance) 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

---Other: 

2208 40 31 00 

----Of a value exceeding EUR 7,9 per litre of pure alcohol 

2208 40 39 00 

----Other 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

52 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
--In containers holding more than 2 litres: 

2208 40 51 00 

---Rum  with  a  content  of  volatile  substances  other  than  ethyl  and  methyl 
alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 
10 % tolerance) 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

--Other: 

2208 40 91 00 

----Of a value exceeding EU 2 per litre of pure alcohol 

2208 40 99 00 

----Other 

2208 50 

-Gin and Geneva: 

--Gin, in containers holding: 

2208 50 11 00 

---2 liters or less 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

53 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 50 19 00 

---More than 2 liters 

--Geneva, in containers holding: 

2208 50 91 00 

---2 litres or less 

2208 50 99 00 

---More than 2 liters 

2208 60 

-Vodka: 

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

2208 60 11 00 

---2 litres or less 

2208 60 19 00 

---more than 2 liters 

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

2208 60 91 00 

---2 litres or less 

2208 60 99 00 

---more than 2 liters 

2208 70 

-Liqueurs and cordials: 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

54 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 70 10 00 

--In containers holding 2 litres or less 

2208 70 90 00 

--In containers holding more than 2 liters 

2208 90 

-Other: 

--Arrack, in containers holding: 

2208 90 11 00 

---2 litres or less 

2208 90 19 00 

---More than 2 liters 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

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

2208 90 33 00 

---2 litres or less: 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

55 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 90 38 00 

---More than 2 litres: 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

--Other spirits and other spirituous beverages, in containers holding: 

---2 litres or less: 

2208 90 41 00 

----Ouzo 

----Other: 

-----Spirits (excluding liqueurs): 

------Distilled from fruit: 

2208 90 45 00 

-------Calvados 

2208 90 48 00 

-------Other 

------Other: 

2208 90 52 00 

-------Korn 

2208 90 54 00 

------- Tequila 

-------Other: 

2208 90 56 10 

--------Mastika 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

0 

0 

0 

0 

56 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 90 56 90 

--------Other 

2208 90 69 00 

-----Other spirituous beverages 

---More than 2 litres: 

----Spirits (excluding liqueurs): 

2208 90 71 00 

-----Distilled from fruit 

2208 90 75 00 

-----Tequila 

2208 90 77 00 

-----Other 

2208 90 78 00 

----Other spirituous beverages 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

57 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
--Undernatured ethyl alcohol of an alcoholic strength by volume of less than 
80% volume, in containers holding: 

2208 90 91 00 

---2 litres or less 

2208 90 99 00 

---More than 2 liters 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

70% 
MFN 

of 

60% 
MFN 

of 

50% 
MFN 

of 

0 

of 

0 

0 

0 

0 

0 

0 

0 

0 

0 

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

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

70% 
MFN 

of 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

MFN 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

2402 

2403 

2905 

Other  manufactured 
"homogenized" or "reconstituted" tobacco; tobacco extracts and essences: 

tobacco  and  manufactured 

tobacco  substitues; 

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

- Other polyhydric alcohols: 

2905 43 00 00 

-- Mannitol 

2905 44 

-- D-glucitol (sorbitol) 

2905 45 00 00 

--Glycerol 

3301 

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

3301 90 

- Other 

58 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3301 90 10 00 

--Terpenic by-products of the deterpenation of essential oils 

-- Extracted oleoresins: 

3301 90 21 00 

--- Of liquorice and hops 

3301 90 30 00 

---Other 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3302 

Mixtures  of  odoriferous  substances  and  mixtures  (including  alcoholic 
solutions) with a basis of one or more of these substances, of a kind used as a 
raw materials in industry; other preparations based on odoriferous substances, 
of a kind used for the manufacture of beverages: 

3302 10 

-Of a kind used in the food or drink industries 

--Of the type used in the drink industries: 

---Preparations containing all flavouring agents characterizing a beverage: 

3302 10 10 00 

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

0 

0 

0 

0 

0 

0 

0 

0 

59 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
----Other: 

3302 10 21 00 

-----Containing  no  milkfats,  sucrose,  isoglucose,  glucose,  or  starch  or 
containing, by weight, less than 1,.5% milkfat, 5%sucrose or isoglucose, 5% 
glucose or starch 

0 

3302 10 29 00 

-----Other 

3501 

Casein, caseinates and other casein derivates; casein glues: 

3501 10 

- Casein 

3501 90  

--Other: 

3501 90 90 00 

-- Other 

3505 

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

3505 10 

- Dextrins and other modified starches: 

3505 10 10 00 

--Dextrins 

--Other modified starches: 

3505 10 90 00 

---Other 

3505 20 

-Glues 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

60 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3809 

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

3809 10 

-With a basis of amylaceouos substances 

0 

3823 

3824 

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

0 

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

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3824 60 

-Sorbitol other than that of subheading 2905 44 

0 

0 

0 

0 

0 

0 

0 

0 

61 

 
 
  
 
 
 
 
 
 
 
 
 
 
Annex VI 

"ANNEX III 

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC 
OF MACEDONIA (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS)1 

CN-code 

Description 

Annual Duty free Quota 

1704 90 

1806 

Confectionery 

Sugar 
white 
chocolate),  not  containing  cocoa,  other  than 
Chewing gum, whether or not sugar-coated  

(including 

140 tons  

Chocolate  and  other 
containing cocoa 

food  preparations 

320 tons  

1905 31  

Sweet biscuits Waffles and Wafers  

330 tons  

1905 32 

1905 90 

Other  

2103 3090 

Prepared mustard 

150 tons  

200 tons  

1 

The applicable duty for exceeding quantities is laid down in Annex II. 

62 

 
 
  
 
                                                 
Annex VII 

CN code 

Description 

duty 

(hl) 

quantities 

adjustments  as 

provisions 

Applicable 

Year  2004  quantities 

Year  2005 

Yearly 

Special 

(hl) 

of 2006 (hl) 

ex 2204 10 

Quality sparkling wine 

Exemption 29 000 

37 000 

+ 6 000 

(1) 

ex 2204 21 

Wine of fresh grapes 

ex 2204 29  Wine of fresh grapes 

Exemption 362 500 

354 500 

- 6000 

(1) 

(1) Consultations at the request of one of the Contracting Parties may be held to adapt 
the  quotas  by  transferring  quantities  above  6000  hl  from  the  quota  applying  to 
position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21. 

63 

 
 
  
 
 
Annex VIII 

"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 Harmonized 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  Harmonized  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  the  former 
Yugoslav Republic of Macedonia. 

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. 

64 

 
 
  
 
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. 

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

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

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

3.4.  When  a  rule  in  the  list  specifies  that  a  product  may  be  manufactured  from 
more than one material, this means that one or more materials may be used. It does 
not require that all be used. 

Example: 

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

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

Example: 

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

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

Example: 

65 

 
 
  
 
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: 

The term "natural fibres" is used in the list to refer to fibres other than artificial 
4.1. 
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. 

The  term  "man-made  staple  fibres"  is  used  in  the  list  to  refer  to  synthetic  or 

4.4. 
artificial filament tow, staple fibres or waste, of headings 5501 to 5507. 

Note 5: 

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

5.2.  However, the tolerance mentioned in Note 5.1 may be applied only to mixed 
products which have been made from two or more basic textile materials. 

The following are the basic textile materials: 

- 

- 

- 

- 

silk, 

wool, 

coarse animal hair, 

fine animal hair, 

66 

 
 
  
 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

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 

67 

 
 
  
 
aluminium  powder,  of  a  width  not  exceeding  5 mm,  sandwiched  by  means  of  a 
transparent or coloured adhesive between two layers of plastic film, 

- 

other products of heading 5605. 

Example: 

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

Example: 

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

Example: 

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

Example: 

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

5.3. 
In the case of products incorporating "yarn made  of polyurethane  segmented 
with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in 
respect of this yarn. 

5.4. 
In the case of products incorporating "strip consisting of a core of aluminium 
foil  or  of  a  core  of  plastic  film  whether  or  not  coated  with  aluminium  powder,  of  a 
width  not  exceeding  5 mm,  sandwiched  by  means  of  a  transparent  or  coloured 
adhesive between two layers of plastic film", this tolerance is 30 % in respect of this 
strip. 

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 

68 

 
 
  
 
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: 

For  the  purposes  of  headings ex 2707,  2713  to  2715,  ex 2901,  ex 2902  and 

7.1. 
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; 

the  process  comprising  all  of  the  following  operations:  processing  with 
(f) 
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. 

For  the  purposes  of  headings 2710,  2711  and  2712,  the  "specific  processes" 

7.2. 
are the following: 

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation-process; 

(c) 

cracking; 

69 

 
 
  
 
(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

the  process  comprising  all  of  the  following  operations:  processing  with 
(f) 
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; 

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

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

(l) 
than filtering; 

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

in  respect  of  fuel  oils  of  heading ex 2710  only,  atmospheric  distillation,  on 
(n) 
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 

(o) 
only, treatment by means of a high-frequency electrical brush-discharge; 

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

For  the  purposes  of  headings ex 2707,  2713  to  2715,  ex 2901,  ex 2902  and 
7.3. 
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." 

70 

 
 
  
 
Annex IX 

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. 

71 

 
 
  
 
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 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish  and  crustaceans,  molluscs 
and other aquatic invertebrates 

All  the  animals  of  Chapter 1  shall 
be wholly obtained 

in  which  all 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 3  used  are 
wholly obtained 

ex Chapter 4 

0403 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 4  used  are 
wholly obtained 

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

whether 

or 

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 ex-works price of the 
product 

ex Chapter 5 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 5  used  are 
wholly obtained 

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

Cleaning,  disinfecting,  sorting  and 
straightening of bristles and hair 

ex 0502 

Chapter 6 

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

Chapter 7 

Edible  vegetables  and  certain 
roots and tubers 

Manufacture in which: 

-  all the materials of Chapter 6 used 

are wholly obtained, and 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 7  used  are 
wholly obtained 

72 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

Chapter 8 

Edible  fruit  and  nuts;  peel  of 
citrus fruits or melons 

Manufacture in which: 

ex Chapter 9 

Coffee,  tea,  maté  and  spices; 
except for: 

0901 

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

coffee 

coffee 

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all  the  fruit  and  nuts  used  are 

wholly obtained, and 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 9  used  are 
wholly obtained 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

in  which  all 

Manufacture 
the 
materials  of  Chapter 10  used  are 
wholly obtained 

ex Chapter 11 

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

starches; 

in  which  all 

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

ex 1106 

Chapter 12 

1301 

1302 

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

Drying  and  milling  of  leguminous 
vegetables of heading 0708 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 12  used  are 
wholly obtained 

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

oleoresins 

and 

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

-  Mucilages 
modified, 
vegetable products 

and 
derived 

thickeners, 
from 

-  Other 

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 

Manufacture 
mucilages and thickeners 

from  non-modified 

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

73 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

Chapter 14 

Vegetable 
plaiting  materials; 
vegetable  products  not  elsewhere 
specified or included 

in  which  all 

Manufacture 
the 
materials  of  Chapter 14  used  are 
wholly obtained 

ex Chapter 15 

1501 

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

fat 

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

-  Fats from bones or waste 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

except 

those 

-  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 

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

than 

-  Fats from bones or waste 

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

except 

those 

-  Other 

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

1502 

1504 

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

-  Solid fractions  

-  Other 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable oils and their fractions: 

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

in  which  all 

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

Manufacture 
grease of heading 1505 

from  crude  wool 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

74 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

Manufacture  from  materials  of  any 
heading, except that of the product 

-  Soya,  ground  nut,  palm,  copra, 
palm  kernel,  babassu,  tung  and 
oiticica  oil,  myrtle  wax  and 
Japan  wax,  fractions  of  jojoba 
oil  and  oils  for  technical  or 
industrial  uses  other  than  the 
manufacture  of  foodstuffs  for 
human consumption 

-  Solid  fractions,  except  for  that 

of jojoba oil 

Manufacture  from  other  materials 
of headings 1507 to 1515 

1516 

1517 

-  Other 

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

re-esterified 
or 

hydrogenated, 

animal 

Margarine;  edible  mixtures  or 
preparations 
or 
of 
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  

Chapter 16 

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

in  which  all 

Manufacture 
the 
vegetable materials used are wholly 
obtained 

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 

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 

Manufacture: 

-  from animals of Chapter 1, and/or 

-  in  which  all  the  materials  of 
are  wholly 
used 

Chapter 3 
obtained 

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 1701 

1702 

or 

sugar 

and 
beet 
Cane 
chemically  pure  sucrose,  in  solid 
form, 
added 
containing 
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 

sugars, 

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

-  Chemically-pure  maltose  and 

fructose 

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

75 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 1703 

1704 

-  Other  sugars 

in  solid  form, 
containing  added  flavouring  or 
colouring matter 

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

-  Other 

Manufacture 
materials used are originating 

in  which  all 

the 

from 

the 
resulting 
Molasses 
extraction  or  refining  of  sugar, 
containing  added  flavouring  or 
colouring matter 

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

Sugar  confectionery  (including 
white  chocolate),  not  containing 
cocoa 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Chapter 18 

Cocoa and cocoa preparations 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

1901 

basis, 

defatted 

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 
not 
totally 
elsewhere  specified  or  included; 
food  preparations  of  goods  of 
headings 0401 
not 
containing  cocoa  or  containing 
less than 5 % by weight of cocoa 
calculated  on  a  totally  defatted 
basis,  not  elsewhere  specified  or 
included: 

to 0404, 

-  Malt extract 

-  Other 

from 

cereals 

of 

Manufacture 
Chapter 10 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

76 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

1902 

1903 

1904 

1905 

or 

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

as 
noodles, 

ravioli, 

such 

or 

-  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 

Manufacture in which: 

-  all 

the 

and 

cereals 

their 
derivatives  (except  durum  wheat 
its  derivatives)  used  are 
and 
wholly obtained, and 

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

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

Manufacture  from  materials  of  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 
(except  durum  wheat  and  Zea 
indurata  maize, 
their 
derivatives)  used  are  wholly 
obtained, and 

and 

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

Manufacture  from  materials  of  any 
heading, except those of Chapter 11 

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

(except 

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

ex Chapter 20 

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

Manufacture  in  which  all  the  fruit, 
nuts  or  vegetables  used  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 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 2004 
ex 2005 

and 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

77 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

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

sugar 

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

2006 

2007 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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 

ex 2008 

-  Nuts,  not  containing  added 

sugar or spirits 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

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

2009 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
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  ex-works 
price of the product 

ex Chapter 21 

Miscellaneous 
preparations; except for: 

edible 

Manufacture  from  materials  of  any 
heading, except that of the product 

2101 

2103 

essences 

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

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

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 and 
mixed seasonings 

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

78 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of  any 
heading 

ex 2104 

Soups 
preparations therefor  

and 

broths 

and 

Manufacture  from  materials  of  any 
or 
heading, 
preserved 
of 
headings 2002 to 2005 

vegetables 

prepared 

except 

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  30 %  of  the  ex-works 
price of the product 

ex Chapter 22 

Beverages,  spirits  and  vinegar; 
except for: 

Manufacture: 

2202 

2207 

2208 

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

beverages, 

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

Undenatured  ethyl  alcohol  of  an 
alcoholic  strength  by  volume  of 
less 
spirits, 
liqueurs  and  other  spirituous 
beverages 

80 % vol; 

than 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  all 

the  grapes  or 
materials  derived  from  grapes 
used are wholly obtained 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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 

79 

 
 
  
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 23 

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

prepared 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 2301 

ex 2303 

ex 2306 

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

other 

or 

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

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

in  which  all 

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

Manufacture in which all the maize 
used is wholly obtained 

Manufacture in which all the olives 
used are wholly obtained 

2309 

Preparations  of  a  kind  used  in 
animal feeding 

Manufacture in which: 

ex Chapter 24 

Tobacco 
tobacco substitutes; except for: 

and  manufactured 

-  all  the  cereals,  sugar  or  molasses, 
meat or milk used are originating, 
and 

-  all the materials of Chapter 3 used 

are wholly obtained 

in  which  all 

Manufacture 
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 
refuse  of 
tobacco 
heading 2401 used is originating 

ex 2403  

Smoking tobacco 

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

ex Chapter 25 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 2504 

ex 2515 

ex 2516 

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

Enriching  of  the  carbon  content, 
purifying  and  grinding  of  crude 
crystalline graphite 

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

a 

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

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

slabs 

of 

a 

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

80 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 2518 

Calcined dolomite 

ex 2519 

(magnesite), 

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

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

Calcination 
calcined 

of 

dolomite 

not 

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

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

Manufacture 
concentrate 

from 

asbestos 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

ex 2530 

Earth 
powdered 

colours, 

calcined 

or 

Calcination  or  grinding  of  earth 
colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

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

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

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

or 

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

Crude 
bituminous minerals 

oils 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

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 
bituminous 
materials,  these  oils  being  the 
basic 
the 
preparations; waste oils 

constituents 

from 

of 

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

or 

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

1  
2  

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

81 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

2711 

2712 

2713 

2714 

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

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

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

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

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

or 

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

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

or 

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

Operations of refining and/or one or 
more specific process(es) (3) 

or 

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

Operations of refining and/or one or 
more specific process(es) (4) 

or 

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

1  
2  
3  
4  

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

82 

 
 
  
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

2715 

ex Chapter 28 

on 

asphalt, 

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

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

elements 

or 

ex 2805 

"Mischmetall" 

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

or 

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

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

treatment 

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

in  which 

ex 2811 

Sulphur trioxide 

Manufacture from sulphur dioxide 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

ex Chapter 29 

Organic chemicals; except for: 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

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

ex 2901 

Acyclic  hydrocarbons  for  use  as 
power or heating fuels 

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

or 

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

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

1  
2  

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

83 

 
 
  
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

Ex 2902 

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

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

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

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

or 

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

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

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

2915 

ex 2932 

2933 

2934 

and 

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

Manufacture  from  materials  of  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 

-  Internal 

ethers 

and 
their 
sulphonated, 
halogenated, 
nitrated or nitrosated derivatives 

-  Cyclic  acetals  and 
and 

internal 
their 
hemiacetals 
halogenated, 
sulphonated, 
nitrated or nitrosated derivatives 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

Nucleic  acids  and 
whether 
not 
defined; 
compounds 

or 
other 

their  salts, 
chemically 
heterocyclic 

Manufacture  from  materials  of  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 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  materials  of  any 
heading.  However,  the  value  of  all 
the  materials  of  headings 2932, 
2933  and 2934  used  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 

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

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

1  

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

84 

 
 
  
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

ex 2939 

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

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

ex Chapter 30 

Pharmaceutical  products;  except 
for: 

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

3002 

for 

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

vaccines, 

together 

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

-  Other 

--  Human blood 

--  Animal  blood  prepared  for 
therapeutic  or  prophylactic 
uses 

--  Blood  fractions  other 

than 
antisera,  haemoglobin,  blood 
globulins and serum globulins 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

85 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

--  Haemoglobin, blood globulins 

and serum globulins 

--  Other 

heading 3002. 

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

their 

heading 3002. 

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

their 

3003 and 3004 

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

-  Obtained 

from  amikacin  of 

heading 2941 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However, 
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 

materials 

-  Other 

Manufacture: 

that  of 

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

materials 

ex 3006 

Waste  pharmaceuticals  specified 
in note 4(k) to this Chapter 

ex Chapter 31 

Fertilizers; except for: 

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

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

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

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

86 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 3105 

ex Chapter 32 

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

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

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

Manufacture: 

that  of 

-  from  materials  of  any  heading, 
the  product. 
except 
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 

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

pigments 

and 

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

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

ex 3201 

Tannins  and  their  salts,  ethers, 
esters and other derivatives 

Manufacture  from  tanning  extracts 
of vegetable origin 

3205 

Colour 
lakes;  preparations  as 
specified in note 3 to this chapter 
based on colour lakes (1) 

ex Chapter 33 

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

resinoids; 
toilet 

3301 

concretes 

concentrates 

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

except 

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

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

Manufacture  from  materials  of  any 
heading,  including  materials  of  a 
different "group" (2) in this heading. 
However,  materials  of  the  same 
group  as  the  product  may  be  used, 
provided  that  their  total  value  does 
not  exceed  20 %  of  the  ex-works 
price of the product 

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 

1  

2  

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. 
A "group" is regarded as any part of the heading separated from the rest by a semicolon. 

87 

 
 
  
 
                                                 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 34 

ex 3403 

organic 

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

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

from 

3404 

Artificial  waxes  and  prepared 
waxes: 

waxes, 

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

from 

-  Other 

ex Chapter 35 

Albuminoidal 
modified 
enzymes; except for: 

starches; 

substances; 
glues; 

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

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

or 

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

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

Manufacture  from  materials  of  any 
heading, except: 

-  hydrogenated  oils  having 

character 
heading 1516, 

of 

waxes 

the 
of 

-  fatty acids not chemically defined 
or  industrial fatty  alcohols  having 
character  of  waxes  of 
the 
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 

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

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 

1  

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

88 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

3505 

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

or 

-  Starch ethers and esters 

-  Other 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

Explosives; pyrotechnic products; 
alloys; 
pyrophoric 
matches; 
certain combustible preparations 

ex Chapter 37 

Photographic  or  cinematographic 
goods; except for: 

3701 

3702 

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

textiles; 

-  Instant  print  film  for  colour 

photography, in packs 

-  Other 

in 

film 

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

than 
textiles; 

other 

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

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

Manufacture  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 

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 
of 
heading, 
heading 1108 

except 

those 

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

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

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

those 

except 

Manufacture  from  materials  of  any 
heading, 
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 

those 

except 

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

their 

of 

Manufacture  from  materials  of  any 
heading, 
of 
headings 3701 and 3702 

except 

those 

89 

 
 
  
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

3704 

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

ex Chapter 38 

Miscellaneous chemical products; 
except for: 

ex 3801 

oil 

-  Colloidal graphite in suspension 
in 
semi-colloidal 
graphite;  carbonaceous  pastes 
for electrodes 

and 

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, 
of 
headings 3701 to 3704 

except 

those 

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

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

-  Graphite  in  paste  form,  being  a 
mixture  of  more  than  30 %  by 
weight of graphite with mineral 
oils 

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

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

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 

ex 3803 

Refined tall oil 

Refining of crude tall oil 

ex 3805 

Spirits  of  sulphate 
purified 

turpentine, 

by 

Purification 
or 
refining  of  raw  spirits  of  sulphate 
turpentine 

distillation 

ex 3806 

Ester gums 

Manufacture from resin acids 

ex 3807 

Wood pitch (wood tar pitch) 

Distillation of wood tar 

3808 

3809 

herbicides, 

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

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

(for 

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 

90 

 
 
  
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

3810 

3811 

3812 

3813  

3814 

3818 

3819 

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

fluxes 

and 
preparations 

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

and 

inhibitors, 

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

-  Prepared 

for 
additives 
lubricating 
containing 
oil, 
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 

rubber 

Prepared 
accelerators; 
compound  plasticisers  for  rubber 
elsewhere 
or 
plastics, 
specified  or 
anti-
oxidizing  preparations  and  other 
compound  stabilizers  for  rubber 
or plastics 

not 
included; 

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-
extinguishers; 
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  elsewhere  specified 
or  included;  prepared  paint  or 
varnish removers 

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

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

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

from 

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 

3820 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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

91 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3822 

3823 

3824 

(1) 

(2) 

(3) or 

(4) 

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

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

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

-  Industrial  monocarboxylic  fatty 
acids, acid oils from refining 

Manufacture  from  materials  of  any 
heading, except that of the product 

-  Industrial fatty alcohols 

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

or 

for 

cores; 

foundry 
Prepared  binders 
moulds 
chemical 
products  and  preparations  of  the 
industries 
chemical  or  allied 
(including 
those  consisting  of 
mixtures of natural products), not 
elsewhere specified or included: 

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

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

-  The following of this heading: 

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

--  Naphthenic acids, their water-
insoluble salts and their esters 

--  Sorbitol  other  than  that  of 

heading 2905 

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

ammonium 

acids 

of 

--  Ion exchangers 

--  Getters for vacuum tubes 

92 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

--  Alkaline  iron  oxide  for  the 

purification of gas 

--  Ammoniacal  gas  liquors  and 
spent  oxide  produced  in  coal 
gas purification 

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

--  Fusel oil and Dippel's oil 

--  Mixtures  of 

salts  having 

different anions 

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

-  Other 

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

for 

-  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  50 %  of  the  ex-works  price 
of the product 

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

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  50 %  of  the  ex-
works price of the product, 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 (1) 

-  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 (2) 

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

made 

-  Copolymer, 

from 
polycarbonate and acrylonitrile-
butadiene-styrene 
copolymer 
(ABS) 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  materials  of  the  same 
heading as the product may be used, 
provided  that  their  total  value  does 
not  exceed  50 %  of  the  ex-works 
price of the product (3) 

3901 to 3915 

ex 3907 

1  

2  

3  

In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and 
within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that  group  of  materials  which 
predominates by weight in the product. 
In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and 
within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that  group  of  materials  which 
predominates by weight in the product. 
In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and 
within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that  group  of  materials  which 
predominates by weight in the product. 

93 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

3912 

3916 to 3921 

-  Polyester  

its 

and 

chemical 
Cellulose 
elsewhere 
not 
derivatives, 
specified  or  included,  in  primary 
forms 

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

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

forms 

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  and/or 
manufacture  from  polycarbonate  of 
tetrabromo-(bisphenol A) 

the  materials  of 

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

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

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

-  Other: 

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

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  Chapter 39 
used does not exceed 20 % of the 
ex-works price of the product (1) 

--  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 (2) 

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

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

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

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

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

1  

2  

In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and 
within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that  group  of  materials  which 
predominates by weight in the product. 
In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and 
within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that  group  of  materials  which 
predominates by weight in the product. 

94 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

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, 

polyamides or polyethylene 

the  materials  of 

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

ex 3921 

Foils of plastic, metallised 

Manufacture 
highly-
transparent  polyester-foils  with  a 
thickness of less than 23 micron (1) 

from 

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

3922 to 3926 

Articles of plastics 

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

ex Chapter 40 

Rubber  and  articles 
except for: 

thereof; 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 4001 

4005 

4012 

Laminated  slabs  of  crepe  rubber 
for shoes 

Lamination  of  sheets  of  natural 
rubber 

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

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

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

-  Retreaded  pneumatic,  solid  or 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

Manufacture  from  materials  of  any 
heading, 
of 
headings 4011 and 4012 

except 

those 

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  any 
heading, except that of the product 

ex 4102 

Raw  skins  of  sheep  or  lambs, 
without wool on 

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

4104 to 4106 

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

Retanning of tanned leather 

Or 

Manufacture  from  materials  of  any 
heading, except that of the product 

1  

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 %. 

95 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

4107,  4112  and 
4113 

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

Manufacture  from  materials  of  any 
heading,  except  headings  4104  to 
4113 

ex 4114 

Chapter 42 

ex Chapter 43 

Patent 
laminated 
leather 

leather 

and 
patent 
leather;  metallised 

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

Furskins 
fur; 
manufactures thereof; except for: 

artificial 

and 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

-  Plates,  crosses  and 

similar 

forms 

-  Other 

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  any 
heading, except that of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

or 

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: 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

in 

Planing, sanding or end-jointing 

Splicing,  planing,  sanding  or  end-
jointing 

ex 4403 

Wood roughly squared 

ex 4407 

ex 4408 

or 

sawn 

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

exceeding 

by 

obtained 

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

ex 4409 

Wood  continuously  shaped  along 
any  of  its  edges,  ends  or  faces, 
whether  or  not  planed,  sanded  or 
end-jointed: 

-  Sanded or end-jointed 

Sanding or end-jointing 

96 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 4410 
ex 4413 

ex 4415 

ex 4416 

-  Beadings and mouldings 

Beading or moulding 

to 

Beadings 
mouldings, 
and 
including  moulded  skirting  and 
other moulded boards 

Beading or moulding 

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

Manufacture from boards not cut to 
size 

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

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

ex 4418 

-  Builders'  joinery  and  carpentry 

of wood 

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

-  Beadings and mouldings 

Beading or moulding 

ex 4421 

Match  splints;  wooden  pegs  or 
pins for 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  any 
heading, except that of the product 

4503 

Articles of natural cork 

Manufacture 
heading 4501 

from 

cork 

of 

Chapter 46 

Chapter 47 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

ex Chapter 48 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

ex 4811 

4816 

4817 

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

(other 

than 

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

containing 

ex 4818 

Toilet paper 

Manufacture 
materials of Chapter 47 

from  paper-making 

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 
materials of Chapter 47 

from  paper-making 

97 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 4819 

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

paperboard, 

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

4909 

4910 

paper, 

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

books, 

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

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

messages 

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 

-  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 
50 % of the ex-works price of the 
product 

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  from  materials  of  any 
heading, 
of 
headings 4909 and 4911 

except 

those 

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, 
of 
headings 4909 and 4911 

except 

those 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

Carding or combing of silk waste 

98 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from 1: 

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

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

ex Chapter 51 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

1  
2  
3  

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

99 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

5106 to 5110 

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

Manufacture from 1 

-  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 
of 
horsehair: 

animal 

hair 

or 

-  Incorporating rubber thread 

Manufacture from single yarn 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used  does  not  exceed  47.5%  of  the 
ex-works price of the product 

ex Chapter 52 

Cotton; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

1  
2  
3  

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

100 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

5204 to 5207 

Yarn and thread of cotton 

Manufacture from 1: 

-  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 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

ex Chapter 53 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

1  
2  
3  

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

101 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from 1: 

-  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 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

1  
2  
3  

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

102 

 
 
  
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

5401 to 5406 

Yarn, monofilament and thread of 
man-made filaments 

Manufacture from 1: 

-  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 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

1  
2  
3  

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

103 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

5501 to 5507 

Man-made staple fibres 

Manufacture 
materials or textile pulp 

from 

chemical 

5508 to 5511 

Yarn  and  sewing  thread  of  man-
made staple fibres 

Manufacture from 1: 

-  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 
staple fibres: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn 2 

-  Other 

Manufacture from 3: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
scouring, 
operations 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

1  
2  
3  

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

104 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 1: 

-  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 

Manufacture from 2: 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament 

tow  of 

heading 5501, 

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

-  Other 

Manufacture from 3: 

-  natural fibres, 

-  man-made  staple 
from casein, or 

fibres  made 

-  chemical materials or textile pulp 

5604 

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

-  Rubber  thread  and  cord,  textile 

covered 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

1  
2  
3  

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

105 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  Other 

Manufacture from 1: 

5605 

5606 

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

(other 

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

than 
and 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from 2: 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from 3: 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
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 4: 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

1  
2  
3  
4  

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

106 

 
 
  
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament 

tow  of 

heading 5501, 

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

Jute  fabric  may  be  used  as  a 
backing 

-  Of other felt 

Manufacture from 1) 

-  natural 

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

-  chemical materials or textile pulp 

-  Other 

Manufacture from 2: 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning 

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

fabrics; 

Special  woven 
tufted 
textile  fabrics;  lace;  tapestries; 
trimmings;  embroidery;  except 
for: 

-  Combined with rubber thread 

Manufacture from single yarn 3 

-  Other 

Manufacture from 4: 

1  
2  
3  
4  

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

107 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

Gobelins, 

tapestries  of 

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

Embroidery in the piece, in strips 
or in motifs 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture from yarn 

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

of 

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

or 

-  Containing  not  more  than  90 % 
by weight of textile materials 

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

108 

5805 

5810 

5901 

5902 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

5903 

5904 

fabrics 

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

than 

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
rasing, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

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 1 

5905 

Textile wall coverings: 

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

Manufacture from yarn 

-  Other 

Manufacture from 2: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

5906 

Rubberised  textile  fabrics,  other 
than those of heading 5902: 

1  
2  

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

109 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  Knitted or crocheted fabrics 

Manufacture from 1: 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Manufacture 
materials 

from 

chemical 

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

-  Other 

Manufacture from yarn 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
rasing, 
shrink 
calendering, 
resistance  processing,  permanent 
finishing,  decatising,  impregnating, 
mending and burling), provided that 
the  value  of  the  unprinted  fabric 
used does not exceed 47.5 % of the 
ex-works price of the product 

for 

lamps, 

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

the 

or 

5907 

5908 

-  Incandescent 
impregnated 

gas  mantles, 

Manufacture  from  tubular  knitted 
gas-mantle fabric 

-  Other 

Manufacture  from  materials  of  any 
heading, except that of the product 

5909 to 5911 

Textile  articles  of  a  kind  suitable 
for industrial use: 

-  Polishing  discs  or  rings  other 

than of felt of heading 5911 

Manufacture  from  yarn  or  waste 
fabrics or rags of heading 6310 

1  

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

110 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  Woven 

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

Manufacture from 1: 

-  coir yarn, 

-  the following materials: 

--  yarn 

polytetrafluoroethylene 2, 

of 

--  yarn,  multiple,  of  polyamide, 
coated  impregnated  or  covered 
with a phenolic resin, 

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

--  monofil 

polytetrafluoroethylene 3, 

of 

--  yarn of synthetic textile fibres of 

poly(p-phenylene 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn 4, 

--  copolyester  monofilaments  of  a 
resin  of 
and 
1,4-
and 
and 

polyester 
terephthalic 
cyclohexanediethanol 
isophthalic acid, 

a 
acid 

--  natural fibres, 

--  man-made 

fibres  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

--  chemical  materials  or 

textile 

pulp 

-  Other 

Manufacture from 5: 

-  coir yarn, 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

1  
2  
3  
4  
5  

For special conditions relating to products made of a mixture of textile materials, see Introductory note 5 
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 

111 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from 1: 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Chapter 61 

Articles  of  apparel  and  clothing 
accessories, knitted or crocheted: 

Manufacture from yarn 2 3 

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

-  Other  

Manufacture from 4) 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Manufacture from yarn 5 6 

ex Chapter 62 

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

knitted 

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

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

Manufacture from yarn 7 

or 

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product 8 

ex 6210 
ex 6216 

and 

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

Manufacture from yarn 9 

or 

Manufacture  from  uncoated  fabric, 
that 
provided 
the 
the  value  of 
uncoated 
fabric  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 10 

1  
2  
3  
4  
5  
6  
7  
8  
9  
10  

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

112 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

6213 and 6214 

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

-  Embroidered 

Manufacture 
single yarn 1 2 

from 

unbleached 

or 

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product 3 

Manufacture 
single yarn 4 5 

from 

unbleached 

or 

-  Other 

as 

least 

Making  up,  followed  by  printing 
accompanied  by  at 
two 
preparatory  or  finishing  operations 
bleaching, 
scouring, 
(such 
mercerising,  heat  setting,  raising, 
resistance 
calendering, 
shrink 
processing,  permanent 
finishing, 
decatising,  impregnating,  mending 
the 
and  burling),  provided 
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 

that 

6217 

up 

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

-  Embroidered 

Manufacture from yarn 6 

or 

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product 7 

1  
2  
3  
4  
5  
6  
7  

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

113 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

Manufacture from yarn (1) 

or 

Manufacture  from  uncoated  fabric, 
that 
provided 
the 
the  value  of 
uncoated 
fabric  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 2 

-  Interlinings 

for  collars  and 

Manufacture: 

cuffs, cut out 

-  from  materials  of  any  heading, 

except that of the product, and 

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

-  Other 

Manufacture from yarn 3 

ex Chapter 63 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

6301 to 6304 

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

-  Of felt, of nonwovens 

Manufacture from 4: 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn 5 6 

from 

unbleached 

or 

(other 

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

Manufacture 
single yarn 7 8 

from 

unbleached 

1  
2  
3  
4  
5  
6  

7  
8  

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

114 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

6305 

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

Manufacture from 1: 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

6306 

awnings 

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

-  Of nonwovens 

Manufacture from 2 3: 

6307 

6308 

-  Other 

Other  made-up articles, including 
dress patterns 

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

tapestries, 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn 4 5 

from 

unbleached 

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

in 

included 

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

ex Chapter 64 

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

6406 

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

similar 

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

components 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex Chapter 65 

Headgear  and  parts 
except for: 

thereof; 

Manufacture  from  materials  of  any 
heading, except that of the product 

1  
2  
3  
4  
5  

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

115 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

6503 

6505 

ex Chapter 66 

6601 

Chapter 67 

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

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

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

Manufacture  from  yarn  or  textile 
fibres (1) 

Manufacture  from  yarn  or  textile 
fibres 2 

Manufacture  from  materials  of  any 
heading, except that of the product 

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 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

ex Chapter 68 

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

or 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 6803 

ex 6812 

ex 6814 

Articles 
agglomerated slate 

of 

slate 

or 

of 

Manufacture from worked slate 

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

and 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  worked  mica 
(including 
or 
reconstituted mica) 

agglomerated 

Chapter 69 

Ceramic products 

ex Chapter 70 

Glass and glassware; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 7003,  ex 7004 
and ex 7005  

Glass with a non-reflecting layer  Manufacture 
heading 7001 

from  materials  of 

7006 

bent, 

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

1  
2  

See Introductory Note 6. 
See Introductory Note 6. 

116 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

-  Glass-plate  substrates,  coated 
with  a  dielectric  thin  film,  and 
of  a  semiconductor  grade  in 
SEMII-
accordance 
standards (1) 

with 

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

-  Other 

Manufacture 
heading 7001 

from  materials  of 

7007 

7008 

7009 

7010 

7013 

glass, 

Safety 
toughened 
laminated glass 

consisting 

(tempered) 

of 
or 

Manufacture 
heading 7001 

from  materials  of 

Multiple-walled  insulating  units 
of glass 

Manufacture 
heading 7001 

from  materials  of 

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

Manufacture 
heading 7001 

from  materials  of 

ampoules 

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

for 

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

(other 

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

total  value  of 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

total  value  of 

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

or 

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

ex 7019 

Articles (other than yarn) of glass 
fibres 

Manufacture from: 

-  uncoloured  slivers,  rovings,  yarn 

or chopped strands, or 

-  glass wool 

1  

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

117 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 71 

or 

cultured 

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

and 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 7101 

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

strung 

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

ex 7102,  ex 7103 
and ex 7104 

precious 

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

or 

Manufacture 
precious or semi-precious stones 

from 

unworked 

7106,  7108  and 
7110 

Precious metals: 

-  Unwrought 

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

or 

Electrolytic,  thermal  or  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 

-  Semi-manufactured 

or 

in 

powder form 

Manufacture 
precious metals 

from 

unwrought 

ex 7107,  ex 7109 
and ex 7111 

Metals clad with precious metals, 
semi-manufactured 

Manufacture  from  metals  clad  with 
precious metals, unwrought 

7116 

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

(natural, 

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

7117 

Imitation jewellery 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished products of iron or 
non-alloy steel 

or 

Manufacture from base metal parts, 
not plated or covered with precious 
metals,  provided  that  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 

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

118 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

7208 to 7216 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

Manufacture 
materials of heading 7207 

from 

semi-finished 

ex 7218,  7219 to 
7222 

products, 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7218 

7223 

Wire of stainless steel 

ex 7224,  7225 to 
7228 

products, 

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

7229 

Wire of other alloy steel 

Manufacture 
materials of heading 7218 

from 

semi-finished 

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

Manufacture 
materials of heading 7224 

from 

semi-finished 

ex Chapter 73 

Articles  of  iron  or  steel;  except 
for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture 
heading 7206 

Manufacture 
heading 7206 

from  materials  of 

from  materials  of 

ex 7301 

Sheet piling 

7302 

or 

tramway 

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

7304,  7305  and 
7306 

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

Manufacture 
heading 7206, 7207, 7218 or 7224 

from  materials  of 

ex 7307 

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

drilling, 

deburring 

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

119 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

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

7308 

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

ex 7315 

Skid chain 

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

ex Chapter 74 

Copper  and  articles 
except for: 

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 
50 % of the ex-works price of the 
product 

Copper  mattes;  cement  copper 
(precipitated copper) 

Manufacture  from  materials  of  any 
heading, except that of the product 

Unrefined  copper;  copper  anodes 
for electrolytic refining 

Manufacture  from  materials  of  any 
heading, except that of the product 

Refined copper and copper alloys, 
unwrought: 

-  Refined copper 

Manufacture  from  materials  of  any 
heading, except that of the product 

-  Copper  alloys  and 
containing 

copper 
elements 

refined 
other 

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

Copper waste and scrap 

Manufacture  from  materials  of  any 
heading, except that of the product 

Master alloys of copper 

Manufacture  from  materials  of  any 
heading, except that of the product 

7401 

7402 

7403 

7404 

7405 

ex Chapter 75 

Nickel 
except for: 

and 

articles 

thereof; 

Manufacture: 

7501 to 7503 

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

-  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 

120 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 76 

Aluminium  and  articles  thereof; 
except for: 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

7601 

Unwrought aluminium 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

or 

thermal 

by 
treatment 

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

7602 

Aluminium waste or scrap 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 7616 

grill, 

cloth, 

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

Manufacture: 

that  of 

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

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

Chapter 77 

Reserved  for  possible  future  use 
in 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 
"work" lead 

from  "bullion"  or 

121 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

-  Other 

7802 

Lead waste and scrap 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

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 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

ex Chapter 80 

Tin  and  articles  thereof;  except 
for: 

Manufacture: 

8001 

Unwrought tin 

-  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. 
However,  waste  and  scrap  of 
heading 8002 may not be used 

8002 and 8007 

Tin waste and scrap; other articles 
of tin 

Manufacture  from  materials  of  any 
heading, except that of the product 

Chapter 81 

Other  base  metals;  cermets; 
articles thereof: 

-  Other  base  metals,  wrought; 

articles thereof 

-  Other 

ex Chapter 82 

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

the  materials  of 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

122 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8206 

8207 

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

example, 

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

for 
punching, 
drilling, 

8208 

Knives  and  cutting  blades,  for 
machines  or 
for  mechanical 
appliances 

those 

except 

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

incorporated 

into 

the 

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 

ex 8211 

8214 

8215 

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

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

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

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

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

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

ex Chapter 83 

Miscellaneous  articles  of  base 
metal; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 8302 

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

suitable 

articles 

ex 8306 

Statuettes and other ornaments, of 
base metal 

other  materials 

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

be 

other  materials 

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

be 

123 

 
 
  
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 84 

reactors, 

boilers, 
Nuclear 
machinery 
and  mechanical 
appliances;  parts  thereof;  except 
for: 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

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 

ex 8401 

Nuclear fuel elements 

8402 

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

Manufacture  from  materials  of  any 
heading, 
the 
product (1) 

except 

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 
40 % of the ex-works price of the 
product 

8403 and ex 8404 

8406 

8407 

8408 

8409 

8411 

of 

Central heating boilers other than 
those 
and 
auxiliary plant for central heating 
boilers 

heading 8402 

Manufacture  from  materials  of  any 
heading, 
of 
headings 8403 and 8404 

except 

those 

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 

Spark-ignition 
reciprocating  or 
rotary  internal  combustion  piston 
engines 

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

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

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

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 

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 

1  

This rule shall apply until 31.12.2005. 

124 

 
 
  
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or 

(4) 

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

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

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 
pumps 

positive 

displacement 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex 8414 

Industrial  fans,  blowers  and  the 
like 

Manufacture: 

8415 

8418 

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

those  machines 

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

or 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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 

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  the  same 
heading  as  the  product  used  does 
not  exceed  25 %  of  the  ex-works 
price of the product 

125 

 
 
  
 
 
 
(1) 

(2) 

(3) or 

(4) 

8420 

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

8423 

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

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

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  the  same 
heading  as  the  product  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 

8425 to 8428 

Lifting,  handling, 
unloading machinery 

loading  or 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8431  used  does  not 
exceed 10 % of the ex-works price 
of the product 

8429 

Self-propelled 
angledozers,  graders, 
scrapers,  mechanical 
excavators, 
shovel 
tamping  machines 
rollers: 

bulldozers, 
levellers, 
shovels, 
loaders, 
road 

and 

-  Road rollers 

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

-  Other 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8431  used  does  not 
exceed 10 % of the ex-works price 
of the product 

126 

 
 
  
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8430 

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

and 
snow-ploughs 

pile-drivers 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8431  used  does  not 
exceed 10 % of the ex-works price 
of the product 

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

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

ex 8431 

Parts  suitable  for  use  solely  or 
principally with road rollers 

8439 

8441 

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

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

8444 to 8447 

Machines  of  these  headings  for 
use in the textile industry 

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 

-  within  the  above  limit,  the  value 
of  all  the  materials  of  the  same 
heading  as  the  product  used  does 
not  exceed  25 %  of  the  ex-works 
price of the product 

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  the  same 
heading  as  the  product  used  does 
not  exceed  25 %  of  the  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 8448 

8452 

Auxiliary  machinery for use with 
machines 
headings 8444 
and 8445 

of 

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

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

127 

 
 
  
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

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

Manufacture in which: 

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

-  the  value  of  all 

the  non-
originating  materials  used 
in 
(without 
assembling 
motor)  does  not  exceed  the  value 
of  all  the  originating  materials 
used, and 

the  head 

-  Other 

-  the  thread-tension,  crochet  and 
zigzag  mechanisms  used  are 
originating 

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

8456 to 8466 

8469 to 8472 

8480 

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 

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

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

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

8482 

Ball or roller bearings 

Manufacture: 

8484 

8485 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

of  metal; 
of 

joints,  dissimilar 

sets 
gaskets 

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 

128 

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

 
 
  
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 85 

machinery 

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

image 

and 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

8501 

Electric  motors  and  generators 
(excluding generating sets) 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8503  used  does  not 
exceed 10 % of the ex-works price 
of the product 

8502 

Electric generating sets and rotary 
converters 

Manufacture in which: 

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

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

ex 8504 

Power  supply  units  for  automatic 
data-processing machines 

ex 8518 

8519 

Microphones  and stands  therefor; 
loudspeakers,  whether  or  not 
their  enclosures; 
mounted 
electric 
audio-frequency 
sound 
amplifiers; 
amplifier sets 

electric 

in 

Turntables 
record-players, 
and  other  sound 
apparatus,  not 
sound recording device 

(record-decks), 
cassette-players 
reproducing 
incorporating  a 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
headings 8501 
used 
does  not  exceed  10 %  of  the  ex-
works price of the product 

and 8503 

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  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 

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

129 

 
 
  
 
 
(1) 

(2) 

(3) or 

(4) 

8520 

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

recording 

8521 

Video  recording  or  reproducing 
apparatus,  whether 
not 
or 
incorporating a video tuner 

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8522 

8523 

8524 

8525 

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

of 

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

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

recording 

or 

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

records, 

-  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 

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

-  Other 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8523  used  does  not 
exceed 10 % of the ex-works price 
of the product 

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

130 

 
 
  
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8526 

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

8527 

8528 

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

the 

in 

apparatus 

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

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

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8529 

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

-  Suitable 

for  use  solely  or 
principally with video recording 
or reproducing apparatus 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

8535 and 8536 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed 10 % of the ex-works price 
of the product 

131 

 
 
  
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8537 

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

ex 8541 

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

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed 10 % of the ex-works price 
of the product 

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

8542 

Electronic  integrated  circuits  and 
microassemblies: 

Manufacture in which: 

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

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

the  materials 

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

and 8542 

8544 

8545 

8546 

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

Insulated (including enamelled or 
anodised)  wire,  cable  (including 
coaxial cable) and other insulated 
electric  conductors,  whether  or 
not fitted with connectors; optical 
of 
fibre 
individually 
fibres, 
whether  or  not  assembled  with 
electric  conductors  or  fitted  with 
connectors 

cables,  made 
sheathed 

up 

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

Electrical 
material 

insulators  of 

any 

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 

132 

 
 
  
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8547 

8548 

ex Chapter 86 

8608 

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 

appliances 

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

lined  with 

insulators 

than 

spent 

Waste and scrap of primary cells, 
primary  batteries  and  electric 
accumulators; 
primary 
cells,  spent  primary  batteries  and 
spent 
accumulators; 
electrical  parts  of  machinery  or 
or 
apparatus, 
included 
this 
Chapter 

elsewhere 

specified 

electric 

not 

in 

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

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

or 

tramway 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex Chapter 87 

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

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

8709 

8710 

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 

and 

other 

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

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

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

Manufacture: 

-  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 

133 

 
 
  
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

8711 

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

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  Not exceeding 50 cm3 

Manufacture in which: 

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

-  the  value  of  all 

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

--  Exceeding 50 cm3 

Manufacture in which: 

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

-  the  value  of  all 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
of 
heading, 
heading 8714 

except 

those 

8715 

Baby carriages and parts thereof 

Manufacture: 

8716 

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

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture: 

-  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 

134 

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

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

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

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

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

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

 
 
  
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

ex 8804 

Rotochutes 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 8804 

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

8805 

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

trainers;  parts  of 

Manufacture  from  materials  of  any 
heading, except that of the product 

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

Chapter 89 

Ships, 
structures 

boats 

and 

floating 

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

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

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

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

ex Chapter 90 

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

instruments 

9001 

9002 

9004 

ex 9005 

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

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

Spectacles,  goggles  and  the  like, 
corrective, protective or other 

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

telescopes 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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, 

-  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 

135 

 
 
  
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

ex 9006 

(other 

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

flashbulbs 

other 

9007 

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

or 

9011 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

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

instruments 

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 

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 

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 

136 

 
 
  
 
 
 
 
9017 

9018 

9019 

9020 

9024 

9025 

(1) 

(2) 

(3) or 

(4) 

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

(for 

marking-out 

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

and 
callipers), 

disc 

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

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

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

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

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

-  Dentists'  chairs 

incorporating 
dental  appliances  or  dentists' 
spittoons 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 9018 

-  Other 

Manufacture: 

Mechano-therapy 
appliances; 
massage apparatus; psychological 
aptitude-testing  apparatus;  ozone 
therapy,  oxygen  therapy,  aerosol 
therapy,  artificial  respiration  or 
other 
respiration 
apparatus 

therapeutic 

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

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

properties 

Hydrometers  and  similar  floating 
thermometers, 
instruments, 
barometers, 
pyrometers, 
hygrometers  and  psychrometers, 
recording  or  not, 
any 
combination of these instruments 

and 

-  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: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

137 

 
 
  
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

9026 

9027 

9028 

9029 

9030 

9031 

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

level 
heat 
instruments 

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

light 

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

-  Parts and accessories 

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

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 

-  Other 

Manufacture in which: 

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

indicators 

speed 

other 

instruments 

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

or 
appliances 

Measuring 
instruments, 
machines, 
included 
chapter; profile projectors 

elsewhere 

not 

checking 
and 
or 
this 

in 

specified 

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

-  the  value  of  all 

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

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

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 

138 

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

 
 
  
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

Automatic 
controlling 
apparatus 

regulating 
instruments 

or 
and 

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

9032 

9033 

and 

accessories 

Parts 
(not 
specified or included elsewhere in 
for  machines, 
this 
or 
appliances, 
apparatus of Chapter 90 

instruments 

chapter) 

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 

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

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

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

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 

9105 

Other clocks 

Manufacture in which: 

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

-  the  value  of  all 

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

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

9110 

or 

unassembled 

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

assembled 

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

-  the  value  of  all 

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

Manufacture in which: 

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 9114  used  does  not 
exceed 10 % of the ex-works price 
of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

139 

 
 
  
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

9112 

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

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

Manufacture: 

-  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 

9113 

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

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

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

-  Other 

Chapter 92 

Musical  instruments;  parts  and 
accessories of such articles 

Chapter 93 

Arms  and  ammunition;  parts  and 
accessories thereof 

ex Chapter 94 

lighting 

Furniture;  bedding,  mattresses, 
mattress  supports,  cushions  and 
similar stuffed furnishings; lamps 
and 
not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
name-plates 
like; 
the 
and 
prefabricated  buildings;  except 
for: 

fittings, 

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

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

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

Manufacture  from  materials  of  any 
heading, except that of the product 

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

ex 9401 
ex 9403 

and 

metal 

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

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

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

from  cotton  cloth 
Manufacture 
already made up in a form ready for 
use  with  materials  of  heading 9401 
or 9403, provided that: 

-  the  value  of  the  cloth  does  not 
exceed 25 % of the ex-works price 
of the product, and 

-  all  the  other  materials  used  are 
originating  and  are  classified  in  a 
heading  other  than  heading 9401 
or 9403 

140 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

9405 

and 

lighting 
searchlights 

fittings 
Lamps 
including 
and 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates and the like, having a 
permanently  fixed  light  source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

ex Chapter 95 

9503 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

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

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

Manufacture  from  materials  of  any 
heading, except that 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 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However, 
roughly-shaped  blocks 
for  making  golf-club  heads  may  be 
used 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

9606 

Brooms  and  brushes  (except  for 
besoms  and  the  like  and  brushes 
made  from  marten  or  squirrel 
hair),  hand-operated  mechanical 
floor  sweepers,  not  motorized, 
paint  pads  and  rollers,  squeegees 
and mops 

Travel  sets  for  personal  toilet, 
sewing  or 
clothes 
cleaning 

shoe  or 

Buttons,  press-fasteners,  snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

from 
Manufacture 
carving  materials  of 
heading as the product 

"worked" 
the  same 

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

included 

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

in 

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 

141 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or 

(4) 

9608 

9612 

fountain 

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

pencils; 

and 

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

ex 9613 

Lighters with piezo-igniter 

ex 9614 

Smoking pipes and pipe bowls 

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

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 

Manufacture  from  roughly-shaped 
blocks 

Chapter 97 

Works  of  art,  collectors'  pieces 
and antiques 

Manufacture  from  materials  of  any 
heading, except that of the product 

"

142 

 
 
  
 
 
 
 
 
 
Annex X 

"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. 

Spanish version  

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorización 
aduanera n° ...(1)) declara que, salvo indicación en sentido contrario, estos productos 
gozan de un origen preferencial ...(2). 

Czech version 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(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  nicht  anderes 
angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind. 

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt 
näidatud teisiti. 

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). 

English version 

143 

 
 
  
 
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. 

French version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° 
...(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). 

Latvian version 

Eksportētājs  produktiem,  kuri  ietverti  šajā  dokumentā  (muitas  pilnvara  Nr.  …(1)), 
deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību 
izcelsme no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra 2 preferencinès kilmés prekés. 

Hungarian version 

A  jelen  okmányban  szereplő  áruk  exportőre  (vámfelhatalmazási  szám:  …(1)) 
kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma 
ta’ oriġini preferenzjali …(2). 

Dutch version 

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

toepassing 

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr 
…(1))  deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają 
…(2) preferencyjne pochodzenie. 

144 

 
 
  
 
Portuguese version 

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

Slovenian version 

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  št  …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

Slovak version 

Vývozca  výrobkov  uvedených  v  tomto  dokumente  (číslo  povolenia  …(1))  vyhlasuje, 
že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

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. 
tydligt  markerats,  har 
förmånsberättigande ... ursprung (2). 

...(1))  försäkrar  att  dessa  varor,  om 

inte  annat 

Version of the former Yugoslav Republic of Macedonia 

Извозникот на производите што ги покрива овој документ (царинска дозвола бр. 
... (1)) изјавува дека, освен ако тоа не е јасно поинаку назначено, овие производи 
имаат преференцијално потекло … (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 approved exporter, the authorization 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. 

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(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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