Proposal for a Council Decision on the conclusion of the Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, 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: 2004-05-12
Institutions: European Commission
Subjects: Croatia, agricultural product, customs duties, interim agreement (EU), originating product, protocol to an agreement, tariff quota, trade agreement (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 12.5.2004 
COM(2004) 371 final 

2004/0120 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the conclusion of the Protocol to the Interim Agreement on trade and trade-related 
matters between the European Community, of the one part, and the Republic of 
Croatia, 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) 

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EXPLANATORY MEMORANDUM 

Pending  the  entry  into  force  of  the  Stabilisation  and  Association  Agreement  between  the 
European Communities and their Member States, of the one part, and the Republic of Croatia, 
of the other part (“SAA”), an Interim Agreement on trade and trade-related matters between 
the  European  Community,  of  the  one  part,  and  the  Republic  of  Croatia,  of  the  other  part, 
(“Interim Agreement”) entered into force on 1 March 2002.  

On  29  September  2003  the  Council  authorised  the  Commission  to  open  negotiations  on  a 
Protocol to the SAA 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 (“Enlargement Protocol”). As the 
SAA is not in force on 1 May 2004, it has also become necessary to conclude such a Protocol 
to the Interim Agreement in order to adapt the trade provisions therein to the enlargement of 
the  European  Union.  This  Protocol  to  the  Interim  Agreement  will  be  superseded  by  the 
protocol to the SAA once the latter enters into force. 

These negotiations started on 26 February 2004, following prior technical consultations with 
Croatia on the issue. Four negotiating rounds (26 February, 17 March, 5/6 April and 16 April) 
took  place.  The  Protocol  was  initialled  by  the  Commission  and  the  Government  of  the 
Republic of Croatia on 16 April 2004. The text of the initialled protocol is attached. 

The Commission proposes that the Council concludes the protocol on behalf of the European 
Community. 

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2004/0120 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the conclusion of the Protocol to the Interim Agreement on trade and trade-related 
matters between the European Community, of the one part, and the Republic of 
Croatia, 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, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article 133  in  conjunction  with  Article  300(2),  first subparagraph,  first  sentence,  and 
Article 300(3), first subparagraph thereof, 

Having regard to the proposal from the Commission1, 

Whereas: 

(1) 

(2) 

On  29  September  2003  the  Council  authorised  the  Commission,  on  behalf  of  the 
Community  and  its  Member  States,  to  negotiate  with  the  Republic  of  Croatia  a 
Protocol  to  the  Stabilisation  and  Association  Agreement  to  take  account  of  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, 

Pending  the  entry  into  force  of  the  Stabilisation  and  Association  Agreement,  it  has 
become  necessary  to  also  adapt  the  Interim  Agreement  on  trade  and  trade-related 
matters  between  the  European  Community,  of  the  one  part,  and  the  Republic  of 
Croatia, 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, 

(3) 

The Protocol was initialled on 16 April 2004. It should be concluded on behalf of the 
Community. 

1  

OJ C …, …, p. … 

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HAS DECIDED AS FOLLOWS:  

Article 1 

The  Protocol  to  the  Interim  Agreement  on  trade  and  trade-related  matters  between  the 
European Community, of the one part, and the Republic of Croatia, 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 text of the Protocol is annexed to this Decision. 

The  President  of  the  Council  shall,  on  behalf  of  the  European  Community,  deposit  the 
instruments of approval provided for in Article 11 of the Protocol. 

Article 2 

Article 3 

The Protocol shall be applied on a provisional basis with effect from 1 May 2004. 

Done at Brussels,  

For the Council 
The President 

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ANNEX 

PROTOCOL 

to the Interim Agreement on trade and trade related matters between the European 
Community, of the one part, and the Republic of Croatia, of the other part, to take into 
account 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 EUROPEAN COMMUNITY, 

hereinafter referred to as “the Community” 

of the one part, and 

THE REPUBLIC OF CROATIA, 

hereinafter referred to as “Croatia” 

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 
(hereinafter referred to as “the new Member States”) to the European Union and thereby to 
the Community on 1 May 2004, 

Whereas: 

(1) 

(2) 

(3) 

The  Interim  Agreement  on  trade  and  trade-related  matters  between  the  European 
Community (hereinafter referred to as “the Interim Agreement”), of the one part, and 
the Republic of Croatia, of the other part, entered into force on 1 March 2002. 

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. 

Consultations pursuant to Article 23(3) of the Interim Agreement have taken place, so 
as to ensure that account is taken of the mutual interests of the Community and Croatia 
stated in this Agreement. 

HAVE AGREED AS FOLLOWS: 

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ADJUSTMENTS TO THE TEXT OF THE INTERIM AGREEMENT INCLUDING 
ITS ANNEXES AND PROTOCOLS 

SECTION I 

AGRICULTURAL PRODUCTS  

Article 1 

Agricultural Products sensu stricto 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

1. 

2. 

Annex IV(a) and Annex IV(c) to the Interim Agreement shall be replaced by the text 
of Annex I to this Protocol. 

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

Annex IV(d) to the Interim Agreement shall be replaced by the text of Annex III to 
this Protocol. 

Annex IV(e) to the Interim Agreement shall be replaced by the text of Annex IV to 
this Protocol. 

Annex IV(f) to the Interim Agreement shall be replaced by the text of Annex V to 
this Protocol. 

A point (d) shall be added to Article 14 (3) of the Interim Agreement as follows: 

“(d)  From 1 May 2004, Croatia shall apply the customs duties for the commodities 

listed in Annex IV (g).” 

The  text  of  Annex  VI  to  this  Protocol  shall  be  added  to  the  Interim  Agreement  as 
Annex IV(g). 

Article 2  

Fisheries products 

Annex V(a) to the Interim Agreement shall be replaced by the text of Annex VII to 
this Protocol. 

Annex V(b) to the Interim Agreement shall be replaced by the text of Annex VIII to 
this Protocol. 

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Article 3 

Processed agricultural products 

Lists 2 and 3 of Annex II to Protocol 3 to the Interim Agreement shall be replaced by Lists 2, 
3 and 4 of Annex IX to this Protocol. 

Article 4  

Wine Agreement 

Annex  I  (Agreement  between  the  European  Community  and  the  Republic  of  Croatia  on 
reciprocal preferential trade concessions for certain wines, referred to in Article 14 (4) of the 
Interim  Agreement)  to  the  Additional  Protocol  adjusting  the  trade  aspects  of  the  Interim 
Agreement,  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 text of Annex X to this 
Protocol. 

SECTION II 

RULES OF ORIGIN  

Article 5 

1. 

Paragraph 4 of Article 18 of Protocol 4 to the Interim Agreement shall be replaced by 
the following: 

‘4.  Movement certificates EUR.1 issued retrospectively must be endorsed with one 

of the following phrases: 

ES 

"EXPEDIDO A POSTERIORI", 

CS 

"VYSTAVENO DODATEČNĔ", 

DA  "UDSTEDT EFTERFØLGENDE", 

DE  "NACHTRÄGLICH AUSGESTELLT", 

ET 

"VÄLJA ANTUD TAGASIULATUVALT", 

EL 

"ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ", 

EN  "ISSUED RETROSPECTIVELY", 

FR 

"DÉLIVRÉ A POSTERIORI", 

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IT 

"RILASCIATO A POSTERIORI", 

LV  "IZSNIEGTS RETROSPEKTĪVI", 

LT 

"RETROSPEKTYVUSIS IŠDAVIMAS", 

HU  "KIADVA VISSZAMENŐLEGES HATÁLLYAL", 

MT  "MAĦRUĠ RETROSPETTIVAMENT", 

NL  "AFGEGEVEN A POSTERIORI", 

PL 

"WYSTAWIONE RETROSPEKTYWNIE", 

PT 

"EMITIDO A POSTERIORI", 

SL 

"IZDANO NAKNADNO", 

SK 

"VYDANÉ DODATOČNE", 

FI 

"ANNETTU JÄLKIKÄTEEN", 

SV 

"UTFÄRDAT I EFTERHAND", 

HR  "NAKNADNO IZDANO".’ 

2. 

Paragraph 2 of Article 19 of Protocol 4 to the Interim Agreement shall be replaced by 
the following: 

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

words: 

ES 

"DUPLICADO", 

CS 

"DUPLIKÁT", 

DA  "DUPLIKAT", 

DE  "DUPLIKAT", 

ET 

"DUPLIKAAT ", 

EL 

"ΑΝΤΙΓΡΑΦΟ", 

EN  "DUPLICATE", 

FR 

"DUPLICATA", 

IT 

"DUPLICATO", 

LV  "DUBLIKĀTS", 

LT 

"DUBLIKATAS", 

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HU  "MÁSODLAT", 

MT  "DUPLIKAT", 

NL  "DUPLICAAT", 

PL 

"DUPLIKAT", 

PT 

"SEGUNDA VIA", 

SL 

"DVOJNIK", 

SK 

"DUPLIKÁT", 

FI 

"KAKSOISKAPPALE", 

SV 

"DUPLIKAT", 

HR  "DUPLIKAT".’ 

3. 

4. 

5. 

Annex  I  to  Protocol  4  to  the  Interim  Agreement  shall  be  replaced  by  the  text  of 
Annex XI to this Protocol. 

Annex  II  to  Protocol  4  to  the  Interim  Agreement  shall  be  replaced  by  the  text  of 
Annex XII to this Protocol. 

Annex  IV  to  Protocol  4  to  the  Interim  Agreement  shall  be  replaced  by  the  text  of 
Annex XIII to this Protocol. 

TRANSITIONAL PROVISIONS 

SECTION III 

Article 6 

WTO 

The Republic of Croatia 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.  

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Article 7 

Proof of origin and administrative cooperation 

1. 

Proofs of origin properly issued by either the Republic of Croatia 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: 

(a) 

(b) 

(c) 

the acquisition of such origin confers preferential tariff treatment on the basis 
of the preferential tariff measures contained in the Interim Agreement; 

the proof of origin and the transport documents were issued no later than the 
day before the date of accession; 

the proof of origin is submitted to the customs authorities within the period of 
four months from the date of accession. 

Where  goods  were  declared  for  importation  in  either  the  Republic  of  Croatia  or  a 
new Member State, prior to the date of accession, under preferential agreements or 
autonomous  arrangements  applied  between  the  Republic  of  Croatia  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. 

The  Republic  of  Croatia  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 Republic of Croatia 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  Interim 
Agreement. 

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  Republic  of 
Croatia 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. 

2. 

3. 

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Article 8 

Goods in transit 

1. 

2. 

The  provisions  of  the  Interim  Agreement  may  be  applied  to  goods  exported  from 
either the Republic of Croatia to one of the new Member States or from one of the 
new Member States to the Republic of Croatia, which comply with the provisions of 
Protocol 4 to the Interim Agreement 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 
Republic of Croatia or in that new Member State. 

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. 

Article 9 

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 IV 

Article 10 

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

1. 

2. 

1. 

Article 11 

This Protocol shall be approved by the Community and by the Republic of Croatia in 
accordance with their own procedures.  

The  instruments  of  approval  shall  be  deposited  with  the  General  Secretariat  of  the 
Council of the European Union. 

Article 12 

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. 

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2. 

3. 

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. 

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 13 

This  Protocol  is  drawn  up  in  duplicate  in  the  Czech,  Danish,  Dutch,  English,  Estonian, 
Finnish,  French,  German,  Greek,  Hungarian,  Italian,  Latvian,  Lithuanian,  Maltese,  Polish, 
Portuguese, Slovene, Slovak, Spanish, Swedish, and Croatian languages, each of these texts 
being equally authentic. 

Article 14 

The text of the Interim Agreement, 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,  and 
Slovenian languages, and these texts shall be authentic in the same way as the original texts. 
The Interim Committee shall approve these texts. 

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ANNEXES 

Annex I 

“Annex IV(a) and IV (c) 

CROATIAN TARIFF CONCESSIONS FOR AGRICULTURAL PRODUCTS 

(Duty –free for unlimited quantities at 1 May 2004) 

(referred to in Article 14(3)(a)(i) and 14(3)(b)(i))  

Croatian  
tariff code (1) 

Croatian  
tariff code (1) 

Croatian  
tariff code (1) 

Croatian  
tariff code (1) 

2306 41 00 

2306 49 00 
2306 70 00 
2307 00 
2308 00 
2309 10 

0105 19 20 

1007 00 

0105 19 90 
0106 90 00 10 
0205 00 
0206 
0208 
0407 00 30 
0407 00 30 50 
0407 00 90 
0410 00 00 
0504 00 00 
0604 
0714 
0801 
0802 
0803 00 
0804 10 00 
0804 30 00 
0805 40 00 
0805 50 
0805 90 00 
0806 20 
0807 20 00 
0811 
0812 
0813 
0814 00 00 
0901 11 00 
0901 12 00 
0902 
0904 
0905 00 00 
0906 
0907 00 00 
0908 
0909 
0910 
1001 10 00 
1002 00 00 10 
1003 00 10 
1004 00 00 10 
1005 10 
1006 

1008  
1106 
1108 
1109 00 00 
1209 
1210 
1211 
1212 10 
1212 30 00 
1212 99 80 
1213 00 00 
1214 
1301 
1302 
1501 00 11 
1501 00 19 100 
1501 00 90 
1502 00 
1503 00 
1504 
1516 10 
1603 00 
1702 11 00 
1702 19 00 
1702 60 
1703 10 00 
2003 10 
2003 20 00 
2005 60 00 
2007 91 
2008 19 
2008 20 
2008 30 
2008 80 
2008 99 36 
2008 99 38 
2008 99 49 10 
2008 99 67 10 
2008 99 99 10 
2009 11 
2009 19 11 
2009 19 19 
2009 19 98 10 

2009 29 11 

2009 29 19 
2009 29 99 10 
2009 39 11 
2009 39 19 
2009 39 39 10 
2009 49 11 
2009 49 19 
2009 49 99 10 
2009 79 11 
2009 79 19 
2009 79 99 10 
2009 80 35 10 
2009 80 38 10 
2009 80 99 10 
2009 80 11 
2009 80 19 
2009 80 32 
2009 80 33 
2009 80 35 
2009 80 36 
2009 80 38 
2009 80 69 10 
2009 80 96 10 
2009 80 97 10 
2009 80 99 20 
2009 90 11 
2009 90 19 
2009 90 21 
2009 90 29 
2009 90 39 10 
2009 90 49 10 
2009 90 59 10 
2009 90 79 10 
2009 90 97 10 
2009 90 98 10 
2301 
2302 10 
2302 20 
2302 40 
2303 10 
2303 20  
2303 30 
2304 00 00 
2305 00 00 

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(1) As defined by the Croatian Customs Tariff – published in NN 184/2003, as amended. 

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Annex II 

“Annexe IV(b) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(Duty-free within quota as from 1 May 2004) 

(referred to in Article 14(3)(a)(ii)) 

Croatian 
tariff code 

Description 

Tariff 
Quota 
tons 

Yearly 
increase 
tons 

Live sheep and goats 
Meat of bovine animals, fresh or chilled 
Meat of sheep or goats, fresh, chilled or frozen. 
Meat  and  edible  offal,  of  the  poultry  of  heading  No.  01.05, 
fresh, chilled or frozen. 
Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter 
Milk  and  cream,  concentrated  or  containing  added  sugar  or 
other sweetening matter. 
Cheese and curd 

Cheese and curd other than Gouda 

Gouda 
Natural Honey 
Mushroom spawn 
Potatoes, for manufacture of starch 
Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but 
not further prepared. 
Oranges 
Fresh apples 
Apricots 
Strawberries 
Rye 
Wheat or meslin flour 
Cereal groats, meal and pellets 
Sunflower seeds, whether or not broken. 
Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified. 

Low Erucic Acid rape 

-Other vegetables and mixtures of vegetables 
Capers, artichokes, others prepared or preserved otherwise than 
by vinegar or acetic acid. 
Jams, fruits, jellies, preparations, other 

Fruit juices 

300 
200 
110 

780 

13 500 

250 

2 200 

800 

350 
20 
9 400 
1 000 

1 050 

27 500 
5 800 
1 100 
220 
700 
250 
100 
110 

1 200 

100 

110 

135 

130 

200 

5 

30 

100 

1 250 

50 
10 
100 

5 

10 

5 

-juices of any other single fruit or vegetable 

330 

15 

0104 
0201 
0204 

0207 

0401 

0402 

0406 
0406 excl 
04069078 
04069078 
0409 00 00 
06029010 
0701 90 10 

0712 

0805 10 
0808 10 * 
0809 10 
0810 10 
1002 00 00 
1101 
1103 
1206 00 

1507 

1514 19 
1514 99 
2004 90 

2005 90 

2007 99 
2009 71 
2009 79 
2009 80 
2009 90 
2009 80 50 
2009 80 61 
2009 80 63 
2009 80 69 
2009 80 71 
2009 80 73 

EN 

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2009 80 79 
2009 80 83 
2009 80 84 
2009 80 86 
2009 80 88 
2009 80 89 
2009 80 95 
2009 80 96 
2009 80 97 
2009 80 99 
21069010 
21069030 
21069051 
21069055 
21069059 
2302 

230230 
2309 
230990 

Food preparations 

Bran,  sharps  and  other  residues,  whether  or  not  in  the  form  of 
pellets,  derived  from  the  sifting,  milling  or  other  working  of 
cereals or of leguminous plants. 
-of wheat 
Preparations of a kind used in animal feeding. 
-Other 

550 

6 200 

1 350 

* Quota shall be allocated in the period from 21 February – 14 September

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Annex III 

“Annex IV(d) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(progressive elimination of MFN duties within tariff quotas) 

(referred to in Article 14(3)(c)(i)) 

Customs  duties  for  the  commodities  listed  in  this  annex  shall  be  reduced  and  eliminated  in 
accordance with the following timetable: 

– 

– 

– 

on 1 May 2004 duty applicable shall be 40% of the basic duty; 

on 1 January 2005 each duty shall be reduced to 20% of the basic duty; 

on 1 January 2006 the remaining duties shall be abolished 

Croatian 
Tariff code 

0103 91 
0103 92 

0210 

0401 

0402 

0405 10 
0702 
0703 20 

0805 20 

0806 10 
1509 
1602 41 to 
1602 49 
1701 

2002 

2009 12 00 
2009 19 91 
2009 19 98 

Description 

Tariff 
Quota 
tons 

Yearly 
increase  
tons 

Live swine 

Meat  and  edible  meat  offal,  salted,  in  brine,  dried  or  smoked; 
edible flours and meals of meat or meat offal. 
Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter. 
Milk and cream, concentrated or containing added sugar or other 
sweetening matter. 
Butter 
Tomatoes, fresh or chilled. 
Garlic 
-Mandarins  (including  tangerines  and  satsumas);  clementines, 
wilkings and similar citrus hybrids 
Table grapes 
Olive oil 

Prepared or preserved meat of swine 

Cane or beet sugar and chemically pure sucrose, in solid form. 
Tomatoes  prepared  or  preserved  otherwise  than  by  vinegar  or 
acetic acid 

-orange juice: other 

550 

500 

3 300 

15 400 

300 
8 250 
1100 

2 640 

8 800 
390 

330 

6 270 

5 430 

1 980 

25 

15 

150 

700 

10 
375 
50 

120 

400 
20 

15 

285 

240 

90 

EN 

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   EN 

 
Annex IV 

“Annex IV(e) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(Progressive reduction of MFN duties for unlimited quantities) 

(referred to in Article 14(3)(c)(ii)) 

Customs duties for the commodities listed in this annex shall be reduced in accordance with the 
following timetable: 

on 1 May 2004 duty applicable shall be 70% of the basic duty; 

on 1 January 2005 each duty shall be reduced to 60% of the basic duty; 

on 1 January 2006 each duty shall be reduced to 50% of the basic duty. 

– 

– 

– 

0104 
0105 

010512 
010592 
0105920020 
0105920030 
0209 

0404 

040700 
04070030 40 
0601 

0602 
0603 

0708 
0710 
0711 

0712 

0713 
0901 

090121 00 
090122 00 
100300 
1003009010 
100400 00 
1005 
100590 
1104 

Live sheep and goats. 
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, 
turkeys and guinea fowls: 
--Turkeys 
-- Fowls of the species Gallus domesticus, weighing not more than 2,000g 
--- other 

Pig  fat,  free  of  lean  meat,  and  poultry  fat,  not  rendered  or  otherwise  extracted, 
fresh, chilled, frozen, salted, in brine, dried or smoked. 
Whey, whether or not concentrated or containing added sugar or other sweetening 
matter; products consisting of natural milk constituents, whether or not containing 
added sugar or other sweetening matter, not elsewhere specified or included. 
Birds’ eggs, in shell, fresh, preserved or cooked. 
--- turkey eggs 
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or 
in flower; chicory plants and roots other than roots of heading No. 1212.  
Other live plants (including their roots), cuttings and slips; mushroom spawn.  
Cut  flowers  and  flower  buds  of  a  kind  suitable  for  bouquets  or  for  ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.  
Leguminous vegetables, shelled or unshelled, fresh or chilled. 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 
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. 
Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but  not  further 
prepared. 
Dried leguminous vegetables, shelled, whether or not skinned or split. 
Coffee,  whether  or  not  roasted  or  decaffeinated;  coffee  husks  and  skins;  coffee 
substitutes containing coffee in any proportion. 
-Coffee roasted 

Barley. 
--- brewing 
Oats 
Maize (corn). 
-Other 
Cereal  grains  otherwise  worked  (for  example,  hulled,  rolled,  flaked,  pearled, 

EN 

18 

   EN 

 
1105 
170230 

170240 

2005 

2005 40 00 
2005 51 00 
2008 

200850 
200870 
2009 

2009 41 
2009 41 10 
2009 69 
2206 

2302 

230230 
2306 

230690 
2309 
230990 

sliced  or  kibbled),  except  rice  of  heading  No.  10.06;  germ  of  cereals,  whole, 
rolled, flaked or ground. 
Flour, meal, powder, flakes, granules and pellets of potatoes. 
-Glucose and glucose syrup, not containing fructose or containing in the dry state 
less than 20 % by weight of fructose 
-Glucose and glucose syrup, containing in the dry state at least 20 % but less than 
50 % by weight of fructose 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
not frozen, other than products of heading No. 20 06. 
-Peas (Pisum sativum) 
--Beans, shelled 
Fruit,  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. 
-Apricots 
-Peaches 
Fruit  juices  (including  grape  must)  and  vegetable  juices,  unfermented  and  not 
containing  added  spirit,  whether  or  not  containing  added  sugar  or  other 
sweetening matter. 
-Pineapple juice 
--- Other 
-Grape juice (including grape must) 
Other  fermented  beverages  (for  example,  cider,  perry,  mead);  mixtures  of 
fermented  beverages  and  mixtures  of  fermented  beverages  and  non-alcoholic 
beverages, not elsewhere specified or included. 
Bran,  sharps  and  other  residues,  whether  or  not  in  the  form  of  pellets,  derived 
from the sifting, milling or other working of cereals or of leguminous plants. 
-of wheat 
Oil-cake and other solid residues, whether or not ground or in the form of pellets, 
resulting from the extraction of vegetable fats or oils, other than those of heading 
No. 23.04 or 23.05. 
-Other 
Preparations of a kind used in animal feeding. 
-Other 

EN 

19 

   EN 

 
Annex V 

“Annex IV(f) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(Progressive reduction of MFN duties within quota) 

(referred to in Article 14(3)(c)(iii)) 

Customs duties for the commodities listed in this annex shall be reduced in accordance with the 
following timetable: 

– 

– 

– 

on 1 May 2004 each duty shall be 70% of the basic duty; 

on 1 January 2005 each duty shall be reduced to 60% of the basic duty; 

on 1 January 2006 each duty shall be reduced to 50% of the basic duty. 

Croatian 
tariff code 

0102 90 
0202 
0203 
0701 
0703 10 
0703 90 
0807 11 00 
0807 19 00 
0808 10 
1101 
1103 
1107 
1601 00 
1602 10 to 
1602 39 
1602 50 to 
1602 90 
2401 

Description 

Live bovine animals 
Meat of bovine animals, frozen. 
Meat of swine, fresh, chilled or frozen. 
Potatoes, fresh or chilled. 
Onions and shallots, 
Leeks and other alliaceous vegetables 

-Melons (including watermelons) : 

Fresh apples 
Wheat or meslin flour. 
Cereal groats, meal and pellets. 
Malt, whether or not roasted. 
Sausages and similar products 

Prepared  or  preserved  meat,  meat  offal  or  blood,  other  than  of 
swine 

Unmanufactured tobacco; tobacco refuse. 

Tariff 
Quota 
tons 

Yearly 
increase 
tons 

220 
3 300 
8 030 
13 200 

11 290 

6 210 

6 000 
990 
8 580 
17 500 
1 980 

560 

220 

10 
150 
365 
600 

500 

275 

300 
45 
390 
750 
90 

30 

10 

EN 

20 

   EN 

 
Annex VI 

“Annex IV(g) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(referred to in Article 14(3)(d)) 

Customs duties for the commodities listed in this annex shall be applied as indicated from 1 
May 2004. 

Description 

Tariff 
Quota 
tons 

Duty  
Applicable 

Live bovine animals 

9 000 

15% 

Live Swine 

0105920020 

Fowl of the species Gallus domesticus weighing not 
more than 2000g 

Meat of swine, fresh chilled or frozen 

2 550 

90 

3 570 

15% 

10% 

25% 

Milk  and  cream,  not  concentrated  nor  containing 
added sugar or other sweetening matter. 

12 600 

€4.2/100kg 

Cabbages 
Fresh or chilled carrots 
Horseradish, fresh or chilled 
Kale 
Cucumbers or gherkins, fresh or chilled 
Mushrooms, fresh or chilled 
Chanterelles, flap mushrooms 
Sweet peppers, fresh or chilled 

Vegetables,  uncooked  or  cooked  by  steaming  or 
boiling in water, frozen 

Wheat and meslin, other 
Maize, other 

Sunflower seeds, whether or not broken 

Margarine 
Sausages and similar products * 
Prepared  or  preserved  meat,  meat  offal  or  blood 
other than of swine 

Prepared or preserved meat of swine 

Glucose  and  glucose  syrup,  containing  in  the  dry 
state  at  least  20%  but  less  than  50%  by  weight  of 
fructose 
Beet molasses 

Cucumbers  and  gherkins,  others  prepared  or 
preserved by vinegar or acetic acid. 

160 
140 
110 

200 
340 

310 

1 500 

9 000 
20 000 

2 160 

1 200 
1 500 

240 

180 

1 000 

14 500 

1 650 

50% mfn 
50% mfn 
50% mfn 

10% 
10% 

12% 

7% 

15% 
9% 
6% 

20% 
10% 

10% 

10% 

5% 

14% 

15% 

Croatian 
tariff code 

0102 90 05 
0102 90 21 
0102 90 29 
0102 90 41 
0102 90 49 
0102 90 71 
0103 91 
0103 92 

0203 

0401 

0704 90 10 
0706 10 00 
0706 90 30 
0706 90 90 
0707 
0709 51 00 
0709 59 00 
0709 60 10 
0710 2100 
0710 2200 
0710 9000 
1001 90 99 
1005 90 
1206 00 91 
1206 00 99 
1517 10 90 
1601 00 * 
160210 – 
160239 
160241 - 
1602 49 

1702 40 

1703 90 00 

2001 

EN 

21 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
* In the year 2005 the quota for the products 160100 is subject to a 400t increase.

EN 

22 

   EN 

 
Annex VII 

“ANNEX V(a) 

Products referred to in Article 15(1) 

Imports into the European Community of the following products originating in Croatia shall 
be subject to the concessions set out below. 

CN code 

Description 

2004 

2005 onwards 

Trout  (Salmo  trutta,  Oncorhynchus  mykiss, 
Oncorhynchus 
clarki, 
Oncorhynchus 
aguabonita, 
gilae, 
Oncorhynchus 
Oncorhynchus  apache  and  Oncorhynchus 
chrysogaster):  live;  fresh  or  chilled;  frozen; 
dried,  salted  or  in  brine,  smoked;  fillets  and 
other fish meat; flours, meals and pellets, fit for 
human consumption 

TQ: 30 t at 0% 
Over the TQ: 
70% of MFN duty 

TQ: 30 t at 0% 
Over the TQ: 
70% of MFN duty 

Carp: live; fresh or chilled; frozen; dried, salted 
or in brine, smoked; fillets and other fish meat; 
flours,  meals  and  pellets,  fit  for  human 
consumption 

TQ: 210 t at 0 % 
Over the TQ: 70 % 
of MFN duty 

TQ: 210 t at 0 %  
Over the TQ: 70 % 
of MFN duty 

0301 91 10 

0301 91 90 

0302 11 10 

0302 11 20 

0302 11 80 

0303 21 10 

0303 21 20 

0303 21 80 

0304 10 15 

0304 10 17 

ex 0304 10 19 

ex 0304 10 91 

0304 20 15 

0304 20 17 

ex 0304 20 19 

ex 0304 90 10 

ex 0305 10 00 

ex 0305 30 90 

0305 49 45 

ex 0305 59 80 

ex 0305 69 80 

0301 93 00 

0302 69 11 

0303 79 11 

ex 0304 10 19 

ex 0304 10 91 

ex 0304 20 19 

ex 0304 90 10 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

EN 

23 

   EN 

 
CN code 

Description 

2004 

2005 onwards 

ex 0305 59 80 

ex 0305 69 80 

ex 0301 99 90 

0302 69 61 

0303 79 71 

ex 0304 10 38 

ex 0304 10 98 

ex 0304 20 94 

ex 0304 90 97 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

ex 0305 59 80 

ex 0305 69 80 

ex 0301 99 90 

0302 69 94 

ex 0303 77 00 

ex 0304 10 38 

ex 0304 10 98 

ex 0304 20 94 

ex 0304 90 97 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

ex 0305 59 80 

ex 0305 69 80 

CN code 

1604 13 11 

1604 13 19 

ex 1604 20 50 

1604 16 00 

1604 20 40 

1604 

Sea  bream  (Dentex  dentex  and  Pagellus  spp.): 
live;  fresh  or  chilled  frozen;  dried,  salted  or  in 
brine,  smoked;  fillets  and  other  fish  meat; 
flours,  meals  and  pellets,  fit  for  human 
consumption 

TQ: 35 t at 0 % 
Over the TQ: 30 % 
of MFN duty 

TQ: 35 t at 0 %  
Over the TQ: 30 % 
of MFN duty 

Sea  bass  (Dicentrarchus  labrax):  live;  fresh  or 
chilled; frozen; dried salted or in brine, smoked; 
fillets  and  other  fish  meat;  flours,  meals  and 
pellets, fit for human consumption 

TQ: 650 t at 0 % 
Over the TQ: 
30 % of MFN duty 

TQ: 650 t at 0 % 
Over the TQ: 
30 % of MFN duty 

Description 

2004 

Prepared or preserved sardines 

Prepared or preserved anchovies 

TQ: 180t at 6% 
Over the TQ: 
full MFN duty 

TQ: 50 t at 0 % 
Over the TQ: 
full MFN duty 

Prepared  or  preserved  fish;  caviar  and  caviar 
substitutes prepared from fish eggs,  

TQ: 1290t at 0% 
Over the TQ : reduced 
tariff see below 

EN 

24 

   EN 

 
 
CN code 

Description 

2005 onwards 

1604 

Prepared  or  preserved  fish;  caviar  and  caviar 
substitutes prepared from fish eggs 

TQ: 1550t at 0% 
Over the TQ : reduced 
tariff see below 

Over  the  tariff  quotas,  the  duty  rate  applicable  to  all  products  of  HS  position  1604  except 
prepared  or  preserved  sardines  and  anchovies  will  be  60  %  of  MFN  in  2004  and  50  %  of 
MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will 
be full MFN duty. 

EN 

25 

   EN 

 
 
Annexe VIII 

“ANNEX V(b) 

Products referred to in Article 15(2) 

Imports into Croatia of the following products originating in the European Community shall be 
subject to the concessions set out below. 

CN code 

Description 

2004 

2005 onwards 

Trout  (Salmo  trutta,  Oncorhynchus  mykiss, 
Oncorhynchus 
Oncorhynchus 
clarki, 
aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus  chrysogaster):  live; 
fresh or chilled; frozen; dried, salted or in brine, 
smoked;  fillets  and  other  fish  meat;  flours, 
meals and pellets, fit for human consumption 

TQ: 25 t at 0% 
Over the TQ: 
70% of MFN duty 

TQ: 25 t at 0% 
Over the TQ: 
70% of MFN duty 

Carp: live; fresh or chilled; frozen; dried, salted 
or in brine, smoked; fillets and other fish meat; 
flours,  meals  and  pellets,  fit  for  human 
consumption 

TQ: 30 t at 0 % 
Over the TQ: 70 % 
of MFN duty 

TQ: 30 t at 0 %  
Over the TQ: 70 % 
of MFN duty 

0301 91 10 

0301 91 90 

0302 11 10 

0302 11 20 

0302 11 80 

0303 21 10 

0303 21 20 

0303 21 80 

0304 10 15 

0304 10 17 

ex 0304 10 19 

ex 0304 10 91 

0304 20 15 

0304 20 17 

ex 0304 20 19 

ex 0304 90 10 

ex 0305 10 00 

ex 0305 30 90 

0305 49 45 

ex 0305 59 80 

ex 0305 69 80 

0301 93 00 

0302 69 11 

0303 79 11 

ex 0304 10 19 

ex 0304 10 91 

ex 0304 20 19 

EN 

26 

   EN 

 
CN code 

Description 

2004 

2005 onwards 

Sea  bream  (Dentex  dentex  and  Pagellus  spp.): 
live;  fresh  or  chilled  frozen;  dried,  salted  or  in 
brine,  smoked;  fillets  and  other  fish  meat; 
flours,  meals  and  pellets,  fit  for  human 
consumption 

TQ: 35 t at 0 % 
Over the TQ: 30 % 
of MFN duty 

TQ: 35 t at 0 %  
Over the TQ: 30 % 
of MFN duty 

Sea  bass  (Dicentrarchus  labrax):  live;  fresh  or 
chilled; frozen; dried salted or in brine, smoked; 
fillets  and  other  fish  meat;  flours,  meals  and 
pellets, fit for human consumption 

TQ: 60 t at 0 % 
Over the TQ: 
30 % of MFN duty 

TQ: 60 t at 0 % 
Over the TQ: 
30 % of MFN duty 

ex 0304 90 10 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

ex 0305 59 80 

ex 0305 69 80 

ex 0301 99 90 

0302 69 61 

0303 79 71 

ex 0304 10 38 

ex 0304 10 98 

ex 0304 20 94 

ex 0304 90 97 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

ex 0305 59 80 

ex 0305 69 80 

ex 0301 99 90 

0302 69 94 

ex 0303 77 00 

ex 0304 10 38 

ex 0304 10 98 

ex 0304 20 94 

ex 0304 90 97 

ex 0305 10 00 

ex 0305 30 90 

ex 0305 49 80 

ex 0305 59 80 

ex 0305 69 80 

EN 

27 

   EN 

 
 
CN code 

1604 13 11 

1604 13 19 

ex 1604 20 50 

1604 16 00 

1604 20 40 

1604 

Description 

2004 

Prepared or preserved sardines  

TQ : 95 t at 10%  
Over the TQ: full MFN duty 

Prepared or preserved anchovies 

Prepared  or  preserved  fish;  caviar  and  caviar 
substitutes prepared from fish eggs  

TQ: 215t at 0% 
Over the TQ : reduced tariff 
see below 

CN code 

Description 

2005 onwards 

1604 

Prepared  or  preserved  fish;  caviar  and  caviar 
substitutes prepared from fish eggs 

TQ: 310 t at 0 % 
Over the TQ : reduced tariff 
see below 

Over the tariff quota, the duty rate applicable to all products of HS position 1604 except prepared 
or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 
onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty. 

EN 

28 

   EN 

 
 
 
 
Annex IX 

Products referred to in Article 12 of the IA 

“List 2: Quotas and duties applicable upon import into Croatia of goods originating in the 
Community 

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set 
out below. The volume of these quotas will be increased annually in the years 2005 and 2006 as stated 
in  the  list.  The  applicable  duty  for  quantities  exceeding  these  volumes  will  be  reduced  in  the  years 
2004, 2005 and 2006 to 70 %, 60% and 50% of the MFN duty rate. 

CN Code 

Description 

Quota 
for 
2004 

Quota 
for 
2005 

(3) 
2 070 
tonnes 

(4) 
2 230 
tonnes 

Quota for 
2006 and the 
following 
years 
(5) 
2 390 tonnes

60 
tonnes 

64 
tonnes 

68 tonnes 

600 
tonnes 

650 
tonnes 

700 tonnes 

(2) 
Buttermilk,  curdled  milk  and  cream,  yoghurt,  kephir 
and  other  fermented  or  acidified  milk  and  cream, 
whether  or  not  concentrated  or  containing  added  sugar 
or  other  sweetening  matter  or  flavoured  or  containing 
added fruit, nuts or cocoa: 
-Yoghurt: 
--Flavoured or containing added fruit, nuts or cocoa 

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

(1) 

0403 

0403 10 
0403 10 51 
to 
0403 10 99 
0403 90 
0403 90 71 
to 
0403 90 99 
0405 

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

0405 20 
0405 20 10 --Of  a  fat  content,  by  weight,  of  39%  or  more  but  less 

than 60% 

0405 20 30 --Of  a  fat  content,  by  weight,  of  60%  or  more  but  not 

1517 

exceeding 75% 
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: 
-Margarine, excluding liquid margarine: 

1517 10 
1517 10 10 --Containing more than 10% but not more than 15% by 

1517 90 

weight of milk fats 
-Other: 

EN 

29 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Quota 
for 2004

Quota 
for 2005 

(1) 

(2) 

(3) 

(4) 

1517 90 10  --Containing more than 10% but not more than 15% by 

weight of milk fats 
--Other 

1517 90 93  ---Edible  mixtures  or  preparations  of  a  kind  used  as 

Quota for 
2006 and the 
following 
years 
(5) 

mould release preparations 
Waters,  including  natural  or  artificial  mineral  waters 
and aerated waters, not containing added sugar or other 
sweetening matter nor flavoured; ice and snow: 
-Mineral waters and aerated waters 
Vermouth  and  other  wine  of  fresh  grapes  flavoured 
with plants or aromatic substances 
Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by 
volume of less than 80% vol; spirits, liqueurs and other 
spirituous beverages: 
----plum-brandy (Slivovitz) 

16 200 
tonnes 

16 550 
tonnes 

16 900 
tonnes 

360 hl 

390 hl 

420 hl 

60 hl 

65 hl 

70 hl 

2201 

2201 10 
2205 

2208 

ex2208  90 
33 
ex2208  90 
38 
2402 

2402 20 
2402 90 00  -Other 
2403 

2403 10 

Cigars, cheroots, cigarillos and cigarettes, of tobacco or 
tobacco substitutes: 
-Cigarettes containing tobacco 

Other manufactured tobacco and manufactured tobacco 
substitutes;  "homogenised"  or  "reconstituted"  tobacco; 
tobacco extracts and essences: 
-Smoking  tobacco,  whether  or  not  containing  tobacco 
substitutes in any proportion 

32,5 
tonnes 

35 tonnes 

30 
tonnes 

36 
tonnes 

39 
tonnes 

42 tonnes 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
List 3: Quotas and duties applicable upon import into Croatia of goods originating in the 
Community 

Note: The products listed in this Table shall be subject to concessions set out below. The volume of the 
tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable 
duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 
55% and 40% of the MFN duty rate. 

CN Code 

Description 

Quota 
(tonnes) 

2004 

2005 

(1) 
1704 

(2) 

(3) 

(4) 

Sugar 
confectionery 
chocolate), not containing cocoa: 

(including  white 

Applicable 
duty within 
quota  

(% MFN) 

(6) 

2006 and 
following 
years 
(5) 

1704 90  -Other 
1806 

1905 

food  preparations 

Chocolate  and  other 
containing cocoa 
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 

1 100 
2 130 

1 150 
2 270 

1 200 
2 410 

2 920 

3 080 

3 240 

2105 00  Ice  cream  and  other  edible  ice,  whether  or 

1 290 

1 360 

1 430 

not containing cocoa 

2202  Waters, including mineral waters and aerated 
waters,  containing  added  sugar  or  other 
sweetening  matter  or  flavoured,  and  other 
non-alcoholic  beverages,  not  including  fruit 
or vegetable juices of heading No 2009 

16 300 

17 200 

18 100 

0 
0 

0 

0 

0 

EN 

31 

   EN 

 
 
 
 
 
 
 
List 4: Quotas and duties applicable upon import into Croatia of goods originating in the 
Community 

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas 
set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 
3 apply.  

CN Code 

Description 

Quota ( in tonnes) 

2004 

2005 

2006 

300 

300 

300 

ex 2103 

2103 90 30 

Sauces  and  preparations  therefore, 
mixed  condiments  and  mixed 
seasonings, mustard flour and meal 
prepared mustard: 

--  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  

2103 90 90 

-- other 

EN 

32 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Annex X 

“Annex I 

AGREEMENT 
BETWEEN THE EUROPEAN COMMUNITY AND THE REPUBLIC OF CROATIA 
ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES 

1. 

Imports  into  the  Community  of  the  following  products  originating  in  the 
Republic of Croatia shall be subject to the concessions set out below from 1 
May 2004: 

CN code 

Description 

ex  2204  10 

Quality sparkling wine 

ex 2204 21 

Wine of fresh grapes 

Applicable 
duty 

Annual 
Quantity 
(hl) 

Yearly 
increase 
(hl) 

Specific 
provisions 

exemption 

44 000 

10 000 

(1)(2) 

ex 2204 29  Wine of fresh grapes  

exemption 

29 000 

0 

(2) 

(1) 
Subject  to  at  least  80%  of  the  eligible  quantity  having  been  utilised  in  the  previous  year,  the  yearly 
increase  is  applied  until  the  sum  of  the  quota  applying  to  position  ex  2204  10  and  ex  2204  21  and  the  quota 
applying to position ex 2204 29 reaches a maximum of 98 000 hl. 

(2) 
Consultations  at  the  request  of  one  of  the  Contracting  Parties  may  be  held  to  adapt  the  quotas  by 
transfering quantities from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 
and ex 2204 21. 

2. 

3. 

The  Community  shall  grant  a  preferential  zero-duty  within  tariff  quotas  as 
mentioned  under  point  1,  subject  to  the  condition  that  no  export  subsidies 
shall be paid for exports of these quantities by the Republic of Croatia. 

Imports into the Republic of Croatia of the following products originating in 
the Community shall be subject to the concessions set out below from 1 May 
2004 : 

Croatian 
customs 
tariff code 

Description 

ex 2204 10 

Quality sparkling wine 

Wine of fresh grapes 

ex 2204 21 
ex 2204 29  Wine of fresh grapes 

Applicable 
duty 

Annual 
Quantities 
(hl) 

Yearly 
increase 

(hl) 

Specific 
provisions 

exemption 

14 000 

800 

(1) 

exemption 

8 000 

0 

(1) 
increase is applied until the quota reaches a maximum of 18 000 hl. 

Subject  to  at  least  80%  of  the  eligible  quantity  having  been  utilised  in  the  previous  year,  the  yearly 

EN 

33 

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4. 

The  Republic  of  Croatia  shall  grant  a  preferential  zero-duty  within  tariff 
quotas  as  mentioned  under  point  3,  subject  to  the  condition  that  no  export 
subsidies shall be paid for exports of these quantities by the Community. 

5. 

This Agreement shall cover wine  

(a)  which  has  been  produced  from  fresh  grapes  wholly  produced  and 
harvested in the territory of the Contracting Party in question, and 

(b) 

(i) 

originating  in  the  EU,  which  has  been  produced  in  accordance 
with the rules governing the oenological practices and processes 
referred to in Title V of Council Regulation (EC) No 1493/1999; 

(ii)  originating in the Republic of Croatia, which has been produced 
in accordance with the rules governing the oenological practices 
and  processes  in  conformity  with  the  Croatian  law.  These 
oenological  rules  referred  to  shall  be  in  conformity  with  the 
Community legislation. 

6. 

7. 

8. 

9. 

10. 

Imports  of  wine  under  the  concessions  provided  in  this  Agreement  will  be 
subject  to  the  presentation  of  a  certificate  issued  by  a  mutually  recognised 
official  body  appearing  on  the  lists  drawn  up  jointly,  to  the  effect  that  the 
wine in question complies with point 5(b). 

The  Contracting  Parties  shall  examine  no  later  than  in  the  first  quarter  of 
2005 the opportunities for granting each other further concessions taking into 
account the development of wine trade between the Contracting Parties. 

The Contracting Parties shall ensure that the benefits granted reciprocally are 
not called into question by other measures. 

Consultations are to take place at the request of either Contracting Party on 
any problem relating to the way this Agreement operates. 

This Agreement shall apply, on the one hand, in the territories in which the 
Treaty  establishing  the  European  Community  is  applied  and  under  the 
conditions laid down in that Treaty and, on the other hand, in the territory of 
the Republic of Croatia. 

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Annex XI 

"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 Croatia. 

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. 

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35 

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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: 

EN 

36 

   EN

 
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 
4.1. 
artificial or synthetic fibres. It is restricted to the stages before spinning takes place, 
including  waste,  and,  unless  otherwise  specified,  includes  fibres  which  have  been 
carded, combed or otherwise processed, but not spun. 

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

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

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, 

EN 

37 

   EN

 
 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

fine animal hair, 

horsehair, 

cotton, 

paper-making materials and paper, 

flax, 

true hemp, 

jute and other textile bast fibres, 

sisal and other textile fibres of the genus Agave, 

coconut, abaca , ramie and other vegetable textile fibres, 

synthetic man-made filaments, 

artificial man-made filaments, 

current-conducting filaments, 

synthetic man-made staple fibres of polypropylene, 

synthetic man-made staple fibres of polyester, 

synthetic man-made staple fibres of polyamide, 

synthetic man-made staple fibres of polyacrylonitrile, 

synthetic man-made staple fibres of polyimide, 

synthetic man-made staple fibres of polytetrafluoroethylene, 

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

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

other synthetic man-made staple fibres, 

artificial man-made staple fibres of viscose, 

other artificial man-made staple fibres, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyether, 

- 
whether or not gimped, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyester, 

- 
whether or not gimped, 

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38 

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

- 

other products of heading 5605. 

Example: 

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

Example: 

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

Example: 

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

Example: 

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

In the case of products incorporating  "yarn made  of polyurethane  segmented 
5.3. 
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: 

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39 

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

6.2.  Without  prejudice  to  Note 6.3,  materials,  which  are  not  classified  within 
Chapters 50 to 63, may be used freely in the manufacture of textile products, whether 
or not they contain textiles. 

Example: 

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

6.3.  Where  a  percentage-rule  applies,  the  value  of  materials  which  are  not 
classified  within  Chapters 50  to 63  must  be  taken  into  account  when  calculating  the 
value of the non-originating materials incorporated. 

Note 7: 

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; 

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

(g) 

polymerisation; 

(h) 

alkylation; 

(i) 

isomerisation. 

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

7.2. 
are the following: 

(a) 

vacuum-distillation; 

EN 

40 

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(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; 

(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." 

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41 

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Annex XII 

"ANNEX II 

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

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

. 

HS heading 

Description of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter 1 

Live animals 

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 

Manufacture 
the 
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 

ex 0502 

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

Cleaning,  disinfecting,  sorting  and 
straightening of bristles and hair 

EN 

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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 

Manufacture 
the 
materials  of  Chapter 7  used  are 
wholly obtained 

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43 

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(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 

EN 

44 

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(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 

1502 

1504 

-  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 

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 

EN 

45 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

EN 

46 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

EN 

47 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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  therefore 
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 

EN 

48 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

EN 

49 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

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 

-  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 

EN 

50 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2208 

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

80 % vol; 

than 

Manufacture: 

-  from  materials  of  any  heading, 
except heading 2207 or 2208, and 

-  in  which  all 

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

ex Chapter 23 

Residues and waste from the food 
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; 
lime  and 
plastering  materials, 
cement; except for: 

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

ex 2504 

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

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

EN 

51 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2515 

ex 2516 

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

a 

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

Granite, 
basalt, 
porphyry, 
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 

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 
magnesia 
dead-burned 
(sintered) magnesia 

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

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

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 

Mineral  fuels,  mineral  oils  and 
products  of 
their  distillation; 
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) (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 

Crude 
bituminous minerals 

oils 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

2 

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

EN 

52 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2710 

2711 

2712 

2713 

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 
the 
basic 
preparations; waste oils 

constituents 

from 

of 

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 

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

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

jelly;  paraffin  wax, 
Petroleum 
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 
petroleum 
coke, 
bitumen  and  other  residues  of 
petroleum oils or of oils obtained 
from bituminous materials 

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) (5) 

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) (6) 

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 

3
4 
5

6

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. 
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. 

EN 

53 

   EN

 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Operations of refining and/or one or 
more specific process(es) (7) 

or 

2714 

2715 

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) 

ex Chapter 28 

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

elements 

or 

ex 2805 

"Mischmetall" 

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) (8) 

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 
thermal 
the 
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 

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  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 

7

8

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. 

EN 

54 

   EN

 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 29 

Organic chemicals; 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 

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

ex 2901 

Acyclic  hydrocarbons  for  use  as 
power or heating fuels 

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

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 

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) (10) 

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 

and 

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

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 

-  Cyclic  acetals  and 
and 

internal 
their 
hemiacetals 
halogenated, 
sulphonated, 
nitrated or nitrosated derivatives 

Manufacture  from  materials  of  any 
heading 

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

9 
10 

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. 

EN 

55 

   EN

 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2933 

2934 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

Nucleic  acids  and 
not 
whether 
defined; 
compounds 

or 
other 

their  salts, 
chemically 
heterocyclic 

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 

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 
toxins, 
processes; 
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 

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 

EN 

56 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

--  Blood  fractions  other 

than 
antisera,  haemoglobin,  blood 
globulins and serum globulins 

--  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 

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 

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 

EN 

57 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 (11) 

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 
"group" (12) 
this 
different 
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 

in 

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 

11

12

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 semicolon. 

EN 

58 

   EN

 
                                                 
 
 
(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) (13) 

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 

13

For the special condition relating to ”specific processes”, see Introductory Notes 7.1 and 7.3. 

EN 

59 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
(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 

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 

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

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

Manufacture  from  materials  of  any 
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  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 

EN 

60 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3702 

3704 

in 

film 

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

than 
textiles; 

other 

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

except 

those 

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

Manufacture  from  materials  of  any 
of 
heading, 
headings 3701 to 3704 

except 

those 

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  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 

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 

-  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 

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 

herbicides, 

rodenticides, 
Insecticides, 
fungicides, 
anti-
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) 

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  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 

EN 

61 

   EN

 
 
 
 
3809 

3810 

3811 

3812 

3813  

3814 

3818 

(1) 

(2) 

(3) 

or 

(4) 

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

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 
for 
other  prepared  additives, 
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 

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

EN 

62 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
3819 

3820 

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 

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 

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

from 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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 

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

ammonium 

acids 

of 

--  Ion exchangers 

--  Getters for vacuum tubes 

EN 

63 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 (14) 

-  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 (15) 

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 (16) 

3901 to 3915 

ex 3907 

14

15

16

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

EN 

64 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(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 (17) 

--  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 (18) 

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 

17 

18 

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. 

EN 

65 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 (19) 

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 

19 

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 %. 

EN 

66 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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: 

EN 

67 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Sanded or end-jointed 

Sanding or end-jointing 

-  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 4410 
ex 4413 

ex 4415 

ex 4416 

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 

ex 4811 

4816 

4817 

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

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 

Manufacture 
materials of Chapter 47 

from  paper-making 

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 

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 

EN 

68 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4818 

Toilet paper 

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, 

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

books, 

newspapers, 
Printed 
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 
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  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 

EN 

69 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from (20): 

-  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 (21) 

-  Other 

Manufacture from (22): 

-  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 

20  
21  
22  

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. 

EN 

70 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

5106 to 5110 

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

Manufacture from (23): 

-  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 (24) 

-  Other 

Manufacture from (25): 

-  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 

23
24  
25

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. 

EN 

71 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
  
  
(1) 

(2) 

(3) 

or 

(4) 

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (26): 

-  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 (27) 

-  Other 

Manufacture from (28): 

-  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 

26  
27

28

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. 

EN 

72 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
  
  
(1) 

(2) 

(3) 

or 

(4) 

5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from (29): 

-  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 (30) 

-  Other 

Manufacture from (31): 

-  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 

29

30

31  

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. 

EN 

73 

   EN

 
 
 
 
 
 
 
 
                                                 
  
  
(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 (32): 

-  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 (33) 

-  Other 

Manufacture from (34): 

-  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 

32  
33  
34  

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. 

EN 

74 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 (35): 

-  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 (36) 

-  Other 

Manufacture from (37): 

-  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 

35  
36  
37  

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

EN 

75 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 (38): 

-  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 (39): 

-  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 (40): 

-  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 

38  
39  
40  

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

EN 

76 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (41): 

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 (42): 

-  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 (43): 

-  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 (44): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

41  
42  
43  
44  

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. 

EN 

77 

   EN

 
 
 
 
 
 
 
 
 
                                                 
(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 (45): 

-  natural 

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

-  chemical materials or textile pulp 

-  Other 

Manufacture from (46): 

-  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 (47) 

-  Other 

Manufacture from (48): 

45  
46  
47  
48  

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. 

EN 

78 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 

5805 

5810 

5901 

5902 

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

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

EN 

79 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 (49) 

5905 

Textile wall coverings: 

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

Manufacture from yarn 

-  Other 

Manufacture from (50): 

-  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: 

49  
50  

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. 

EN 

80 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Knitted or crocheted fabrics 

Manufacture from (51): 

-  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 

51  

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

EN 

81 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(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 (52): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (53), 

--  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 (54), 

of 

--  yarn of synthetic textile fibres of 

poly(p-phenylene 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn (55), 

--  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 (56): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

52  
53  
54  
55  
56  

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. 

EN 

82 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (57): 

-  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 (58)(59) 

-  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 (60): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture from yarn (61)(62) 

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 (63) 

or 

ex 6210 
ex 6216 

and 

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

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 (64) 

Manufacture from yarn (65) 

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 (66) 

57  
58  
59  
60  
61  
62  
63  
64  
65  
66  

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

EN 

83 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

6213 and 6214 

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

-  Embroidered 

Manufacture 
single yarn (67)(68) 

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 (69) 

Manufacture 
single yarn (70)(71) 

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 (72) 

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 (73) 

67  
68  
69  
70  
71  
72  
73  

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. 

EN 

84 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

Manufacture from yarn (74) 

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 (75) 

-  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 (76) 

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 (77): 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (78)(79) 

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 (80)(81) 

from 

unbleached 

74  
75  
76  
77  
78  
79  

80  
81  

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. 

EN 

85 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

6305 

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

Manufacture from (82): 

-  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 (83)(84): 

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 (85)(86) 

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 

82  
83  
84  
85

86

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 material, see Introductory Note 5. 
See Introductory Note 6 

EN 

86 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
(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 (87) 

Manufacture  from  yarn  or  textile 
fibres (88) 

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: 

87

88

See Introductory Note 6 
See Introductory Note 6 

EN 

87 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Glass-plate  substrates,  coated 
with  a  dielectric  thin  film,  and 
of  a  semiconductor  grade  in 
SEMII-
accordance 
standards (89) 

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 

89

SEMI – Semiconductor Equipment and Materials Institute Incorporated 

EN 

88 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
(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 

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 

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished products of iron or 
non-alloy steel 

EN 

89 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

EN 

90 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(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: 

-  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 

EN 

91 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7501 to 7503 

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

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

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 

or 
Manufacture 
electrolytic 
from 
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 
similar  materials 
(including 
endless  bands)  of  aluminium 
wire,  and  expanded  metal  of 
aluminium 

Manufacture: 

that  of 

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

EN 

92 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7801 

Unwrought lead: 

-  Refined lead 

-  Other 

7802 

Lead waste and scrap 

Manufacture 
"work" lead 

from  "bullion"  or 

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 

EN 

93 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

EN 

94 

   EN

 
 
 
 
 
 
 
 
 
 
(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 

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 (90 

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 

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 

90  

This rule shall apply until 31.12.2005 

EN 

95 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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 

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 

EN 

96 

   EN

 
 
 
(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 

EN 

97 

   EN

 
 
 
 
 
 
(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: 

EN 

98 

   EN

 
 
 
 
 
 
(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: 

-  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 

8484 

8485 

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

EN 

99 

   EN

 
 
 
 
 
 
 
 
 
 
(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  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 

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 

EN 

100 

   EN

 
 
(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 

EN 

101 

   EN

 
 
 
 
 
 
 
 
(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 

EN 

102 

   EN

 
 
 
 
 
 
(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 

EN 

103 

   EN

 
 
 
 
(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 

EN 

104 

   EN

 
 
 
 
 
(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: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

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

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

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

EN 

105 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8716 

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

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 

ex Chapter 90 

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

instruments 

9001 

9002 

9004 

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 

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 

EN 

106 

   EN

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 9005 

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

telescopes 

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 

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 

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: 

-  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 

EN 

107 

   EN

 
 
9015 

9016 

9017 

9018 

9019 

9020 

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

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

instruments 

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

(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, 
measuring 
rods 
micrometers, 
not 
specified or included elsewhere in 
this chapter 

and 
callipers), 

disc 

Instruments  and  appliances  used 
in  medical,  surgical,  dental  or 
including 
veterinary 
sciences, 
apparatus,  other 
scintigraphic 
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 

-  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  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 

EN 

108 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9024 

9025 

9026 

9027 

9028 

9029 

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

properties 

Hydrometers  and  similar  floating 
thermometers, 
instruments, 
pyrometers, 
barometers, 
hygrometers  and  psychrometers, 
recording  or  not, 
any 
combination of these instruments 

and 

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 
(including  exposure 
or 
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 

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 

-  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 

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

indicators 

speed 

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

EN 

109 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

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 

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 

9030 

9031 

9032 

9033 

and 

accessories 

Parts 
(not 
specified or included elsewhere in 
for  machines, 
this 
appliances, 
or 
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 

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 
rough 
movements,  assembled; 
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 

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 

EN 

110 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

9111 

Watch cases and parts thereof 

Manufacture: 

9112 

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

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture: 

-  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 

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

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 

or 

from  cotton  cloth 
Manufacture 
already made up in a form ready for 
use  with  materials  of  heading 9401 
or 9403, provided that: 

EN 

111 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9405 

and 

lighting 
searchlights 

fittings 
Lamps 
including 
and 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
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 

-  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 

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 

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 

Manufacture 
from 
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 

EN 

112 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9606 

9608 

9612 

Buttons,  press-fasteners,  snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

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, 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,  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 

" 

EN 

113 

   EN

 
 
 
 
 
 
 
Annex XIII 

"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°  ...(i))  declara  que,  salvo  indicación  en  sentido  contrario,  estos  productos 
gozan de un origen preferencial ...(ii). 

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. 

EN 

114 

   EN

 
 
 
 
 
 
 
 
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 

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. 

EN 

115 

   EN

 
 
 
 
 
 
 
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. 

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). 

EN 

116 

   EN

 
 
 
 
 
 
 
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 

Croatian version 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br....(1)) 
izjavljuje  da  su,  osim  ako  je  drukčije  izričito  navedeno,  ovi  proizvodi  ...(2) 
preferencijalnoga podrijetla. 

……………………………………………………………............................................. 
(iii) 

(Place and date) 

...…………………………………………………………………….............................. 
(iv) 

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

When the invoice declaration is made out by an approved exporter, the authorization number 

(i) 
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. 

Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to 

(ii) 
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". 

(iii) 

These indications may be omitted if the information is contained on the document itself. 

(iv) 
exemption of the name of the signatory. 

In cases where the exporter is not required to sign, the exemption of signature also implies the 

EN 

117 

   EN