Proposal for a Council Decision on the signing of a Protocol to 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, 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, association agreement (EU), customs duties, originating product, protocol to an agreement, tariff quota, trade agreement (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 12.5.2004 
COM(2004) 372 final 

Proposal for a 

COUNCIL DECISION 

on the signing of a Protocol to 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, 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 

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

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

The Commission proposes that the Council: 

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

-  concludes  the  protocol  on  behalf  of  the  European  Community  and  its  Member  States  and 
gives its approval for conclusion by the European Atomic Energy Community. This proposal 
shall  be  adopted  by  the  Council  together  with the  decision  concluding  the  Stabilisation  and 
Association Agreement with Croatia. 

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Proposal for a 

COUNCIL DECISION 

on the signing of a Protocol to 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, 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 310  in  conjunction  with  the  second  sentence  of  Article  300  (2),  first  subparagraph 
thereof, 

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

Having regard to the proposal from the Commission1, 

Whereas: 

(1) 

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, 

(2) 

These  negotiations  have  been  successfully  accomplished  and  subject  to  its  possible 
conclusion  at  a  later  date,  the  Protocol  should  be  signed  on  behalf  of  the  European 
Community and its Member States, 

HAS DECIDED AS FOLLOWS:  

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OJ C , , p. . 

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Sole Article 

The  President  of  the  Council  is  hereby  authorised  to  designate  the  person(s)  empowered  to 
sign,  on  behalf  of  the  European  Community  and  its  Member  States,  the  Protocol  to  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, 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, subject to a possible conclusion at a later stage. 

The text of the Protocol is attached to this Decision. 

Done at Brussels,  

For the Council 
The President 

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ANNEX  

PROTOCOL 

to 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, to take account of the accession of the Czech Republic, 
the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the 
Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the 
Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the 
European Union 

THE KINGDOM OF BELGIUM, 

THE CZECH REPUBLIC, 

THE KINGDOM OF DENMARK, 

THE FEDERAL REPUBLIC OF GERMANY, 

THE REPUBLIC OF ESTONIA, 

THE HELLENIC REPUBLIC, 

THE KINGDOM OF SPAIN, 

THE FRENCH REPUBLIC, 

IRELAND, 

THE ITALIAN REPUBLIC, 

THE REPUBLIC OF CYPRUS, 

THE REPUBLIC OF LATVIA, 

THE REPUBLIC OF LITHUANIA, 

THE GRAND DUCHY OF LUXEMBOURG, 

THE REPUBLIC OF HUNGARY, 

THE REPUBLIC OF MALTA, 

THE KINGDOM OF THE NETHERLANDS, 

THE REPUBLIC OF AUSTRIA, 

THE REPUBLIC OF POLAND, 

THE PORTUGUESE REPUBLIC, 

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THE REPUBLIC OF SLOVENIA, 

THE SLOVAK REPUBLIC, 

THE REPUBLIC OF FINLAND, 

THE KINGDOM OF SWEDEN, 

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN 

IRELAND, 

hereinafter  referred  to  as  the  “Member  States”  represented  by  the 

Council of the European Union, and 

THE  EUROPEAN  COMMUNITY,  THE  EUROPEAN  ATOMIC 

ENERGY COMMUNITY, 

hereinafter  referred  to  as  “the  Communities”  represented  by  the 

Council of the European Union and the European Commission, 

of the one part, and 

THE REPUBLIC OF 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) 

the  European 
The  Stabilisation  and  Association  Agreement  between 
Communities  and  their  Member  States,  of  the  one  part,  and  the  Republic  of 
Croatia, of the other part, (hereinafter referred to as “the SAA”) was signed in 
Luxemburg on 29 October 2001; 

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  “the  Treaty  of  Accession”)  was  signed  in 
Athens on 16 April 2003; 

(3) 

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

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(4) 

(5) 

Consultations pursuant to Article 36(3) of the SAA have taken place so as to 
ensure  that  account  is  taken  of  the  mutual  interests  of  the  Community  and 
Croatia stated in this Agreement; 

The amendments 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, (hereinafter referred to as “the Interim Agreement”) 
adapting  the  Interim  Agreement  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 have to be made also to the SAA, 

HAVE AGREED AS FOLLOWS: 

SECTION I 

CONTRACTING PARTIES 

Article 1 

The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of 
Latvia,  the  Republic  of  Lithuania,  the  Republic  of  Hungary,  the  Republic  of  Malta, 
the  Republic  of  Poland,  the  Republic  of  Slovenia,  and  the  Slovak  Republic  shall  be 
Parties  to  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, signed in Luxemburg on 29 October 2001 and shall respectively adopt 
and take note, in the same manner as the other Member States of the Community, of 
the  texts  of  the  Agreement,  as  well  as  of  the  Joint  Declarations,  and  the  Unilateral 
Declarations annexed to the Final Act signed on the same date. 

Article 2 

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

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

SECTION II 

AGRICULTURAL PRODUCTS 

Article 3 

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Agricultural Products sensu stricto 

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

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

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

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

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

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

“(g)  From  1  May  2004,  Croatia  shall  apply  the  customs  duties  for  the  commodities 
listed in Annex IV (g).” 

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

Article 4 

Fisheries products 

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

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

Article 5 

Processed agricultural products 

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

Article 6 

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

SECTION III 

RULES OF ORIGIN 

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Article 7 

1.  Paragraph  4  of  Article  18  of  Protocol  4  to  the  SAA  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", 

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  SAA  shall  be  replaced  by  the 
following: 

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

‘2. 
words: 

ES 

"DUPLICADO", 

CS 

"DUPLIKÁT", 

DA  "DUPLIKAT", 

DE  "DUPLIKAT", 

ET 

"DUPLIKAAT ", 

EL 

"ΑΝΤΙΓΡΑΦΟ", 

EN  "DUPLICATE", 

FR 

"DUPLICATA", 

IT 

"DUPLICATO", 

LV  "DUBLIKĀTS", 

LT 

"DUBLIKATAS", 

HU  "MÁSODLAT", 

MT  "DUPLIKAT", 

NL  "DUPLICAAT", 

PL 

"DUPLIKAT", 

PT 

"SEGUNDA VIA", 

SL 

"DVOJNIK", 

SK 

"DUPLIKÁT", 

FI 

"KAKSOISKAPPALE", 

SV 

"DUPLIKAT", 

HR  "DUPLIKAT".’ 

3. Annex I to Protocol 4 to the SAA shall be replaced by the text of Annex XI to this 
Protocol. 

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

5. Annex IV to Protocol 4 to the SAA shall be replaced by the text of Annex XIII to 
this Protocol. 

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TRANSITIONAL PROVISIONS 

SECTION IV 

Article 8 

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. 

Article 9 

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: 

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

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

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

(b) 
day before the date of accession; 

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

(c) 
four months from the date of accession. 

Where goods were declared for importation in either the 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. 

2.  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: 

such a provision is also provided for in the agreement concluded prior to the 

(a) 
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 SAA. 

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3. Requests for subsequent verification of proof of origin issued under the preferential 
agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall 
be accepted by the competent customs authorities of either the 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. 

Article 10 

Goods in transit 

1.  The  provisions  of  the  SAA  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 SAA and that on the date of accession are either en route or in temporary storage, 
in  a  customs  warehouse  or  in  a  free  zone  in  the  Republic  of  Croatia  or  in  that  new 
Member State. 

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

Article 11 

Quotas in 2004 

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

GENERAL AND FINAL PROVISIONS 

SECTION V 

Article 12 

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

Article 13 

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

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

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Article 14 

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

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

Article 15 

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 16 

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

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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 27(3)(a) and 27(3)(c)) 

Croatian  
tariff code (1) 

Croatian 
tariff code (1) 

Croatian  
tariff code (1) 

Croatian  
tariff code (1) 

0105 19 20 

1007 00 

2009 29 11 

0105 19 90 

1008  

2009 29 19 

2303 10 

0106 90 00 10 

1106 

2009 29 99 10 

2303 20  

0205 00 

1108 

2009 39 11 

2303 30 

0206 

0208 

0407 00 30 

1109 00 00 

2009 39 19 

2304 00 00 

1209 

1210 

2009 39 39 10 

2305 00 00 

2009 49 11 

2306 41 00 

0407 00 30 50 

1211 

2009 49 19 

2306 49 00 

0407 00 90 

1212 10 

2009 49 99 10 

2306 70 00 

0410 00 00 

1212 30 00 

2009 79 11 

2307 00 

0504 00 00 

1212 99 80 

2009 79 19 

2308 00 

0604 

0714 

0801 

0802 

1213 00 00 

2009 79 99 10 

2309 10 

1214 

1301 

1302 

2009 80 35 10 

2009 80 38 10 

2009 80 99 10 

0803 00 

1501 00 11 

2009 80 11 

0804 10 00 

1501 00 19 10 

2009 80 19 

0804 30 00 

1501 00 90 

2009 80 32 

0805 40 00 

1502 00 

2009 80 33 

0805 50 

1503 00 

2009 80 35 

0805 90 00 

1504 

2009 80 36 

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Croatian  
tariff code (1) 

Croatian 
tariff code (1) 

Croatian  
tariff code (1) 

Croatian  
tariff code (1) 

0806 20 

1516 10 

2009 80 38 

0807 20 00 

1603 00 

2009 80 69 10 

0811 

0812 

0813 

1702 11 00 

2009 80 96 10 

1702 19 00 

2009 80 97 10 

1702 60 

2009 80 99 20 

0814 00 00 

1703 10 00 

2009 90 11 

0901 11 00 

2003 10 

2009 90 19 

0901 12 00 

2003 20 00 

2009 90 21 

0902 

0904 

2005 60 00 

2009 90 29 

2007 91 

2009 90 39 10 

0905 00 00 

2008 19 

2009 90 49 10 

0906 

2008 20 

2009 90 59 10 

0907 00 00 

2008 30 

2009 90 79 10 

0908 

0909 

0910 

2008 80 

2009 90 97 10 

2008 99 36 

2009 90 98 10 

2008 99 38 

2301 

1001 10 00 

2008 99 49 10 

2302 10 

1002 00 00 10 

2008 99 67 10 

2302 20 

1003 00 10 

2008 99 99 10 

2302 40 

1004 00 00 10 

2009 11 

1005 10 

2009 19 11 

1006 

2009 19 19 

2009 19 98 10 

(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 27(3)(b) 

Croatian 
tariff code 

Description 

Tariff 
Quota 
tons 

Yearly 
increase
tons 

300 

200 

110 

780 

5 

30 

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 

13 500 

Milk  and  cream,  concentrated  or  containing  added  sugar  or 
other sweetening matter. 

250 

Cheese and curd 

2 200 

100 

0104 

0201 

0204 

0207 

0401 

0402 

0406 

0406 
04069078 

excl 

Cheese and curd other than Gouda 

04069078 

Gouda 

0409 00 00 

Natural Honey 

06029010 

Mushroom spawn 

0701 90 10 

Potatoes, for manufacture of starch 

800 

350 

20 

9 400 

1 000 

0712 

Dried  vegetables,  whole,  cut,  sliced,  broken  or  in  powder,  but 
not further prepared. 

1 050 

0805 10 

Oranges 

0808 10 * 

Fresh apples 

0809 10 

Apricots 

0810 10 

Strawberries 

1002 00 00 

Rye 

27 500 

1 250 

5 800 

1 100 

220 

700 

50 

10 

100 

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5 

10 

5 

100 

110 

135 

130 

200 

1101 

1103 

Wheat or meslin flour 

Cereal groats, meal and pellets 

1206 00 

Sunflower seeds, whether or not broken. 

250 

100 

110 

Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified. 

1 200 

1507 

1514 19 

1514 99 

Low Erucic Acid rape 

2004 90 

-Other vegetables and mixtures of vegetables 

2005 90 

Capers, artichokes, others prepared or preserved otherwise than 
by vinegar or acetic acid. 

2007 99 

Jams, fruits, jellies, preparations, other 

Fruit juices 

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 

2009 80 79 

2009 80 83 

-juices of any other single fruit or vegetable 

330 

15 

2009 80 84 

2009 80 86 

2009 80 88 

2009 80 89 

2009 80 95 

2009 80 96 

2009 80 97 

EN 

18 

   EN 

 
 
 
 
 
 
 
2009 80 99 

21069010 

Food preparations 

21069030 

21069051 

21069055 

21069059 

2302 

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. 

230230 

-of wheat 

2309 

Preparations of a kind used in animal feeding. 

230990 

-Other 

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

550 

6 200 

1 350 

EN 

19 

   EN 

 
 
 
 
 
 
 
 
Annex III 

“Annex IV(d) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(progressive elimination of MFN duties within tariff quotas) 

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

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 

Description 

Tariff 
Quota 

Yearly 
increase  

tons 

tons 

0103 91 

0103 92 

0210 

0401 

0402 

Live swine 

550 

25 

Meat  and  edible  meat  offal,  salted,  in  brine,  dried  or  smoked; 
edible flours and meals of meat or meat offal. 

500 

15 

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

3 300 

150 

Milk and cream, concentrated or containing added sugar or other 
sweetening matter. 

15 400 

700 

0405 10 

Butter 

0702 

Tomatoes, fresh or chilled. 

0703 20 

Garlic 

300 

8 250 

1100 

10 

375 

50 

0805 20 

-Mandarins  (including  tangerines  and  satsumas);  clementines, 
wilkings and similar citrus hybrids 

2 640 

120 

0806 10 

Table grapes 

1509 

Olive oil 

1602  41  to 
1602 49 

Prepared or preserved meat of swine 

8 800 

400 

390 

330 

20 

15 

1701 

Cane or beet sugar and chemically pure sucrose, in solid form. 

6 270 

285 

EN 

20 

   EN 

 
2002 

Tomatoes  prepared  or  preserved  otherwise  than  by  vinegar  or 
acetic acid 

5 430 

240 

2009 12 00 

2009 19 91 

-orange juice: other 

1 980 

90 

2009 19 98 

EN 

21 

   EN 

 
Annex IV 

“Annex IV(e) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(Progressive reduction of MFN duties for unlimited quantities) 

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

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

– 

– 

– 

0104 

0105 

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.  

Live sheep and goats. 

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, 
turkeys and guinea fowls: 

010512 

--Turkeys 

010592 

-- Fowls of the species Gallus domesticus, weighing not more than 2,000g 

0105920020 

--- other 

0105920030 

0209 

0404 

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. 

040700 

Birds’ eggs, in shell, fresh, preserved or cooked. 

04070030 40 

--- turkey eggs 

0601 

0602 

0603 

0708 

0710 

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. 

EN 

22 

   EN 

 
0711 

0712 

0713 

0901 

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. 

090121 00 

-Coffee roasted 

090122 00 

100300 

Barley. 

1003009010 

--- brewing 

1004 00 00 

Oats 

1005 

Maize (corn). 

100590 

-Other 

1104 

Cereal  grains  otherwise  worked  (for  example,  hulled,  rolled,  flaked,  pearled, 
sliced  or  kibbled),  except  rice  of  heading  No.  10.06;  germ  of  cereals,  whole, 
rolled, flaked or ground. 

1105 

Flour, meal, powder, flakes, granules and pellets of potatoes. 

170230 

170240 

2005 

-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. 

2005 40 00 

-Peas (Pisum sativum) 

2005 51 00 

--Beans, shelled 

2008 

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. 

200850 

-Apricots 

200870 

-Peaches 

2009 

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

2009 41 

-Pineapple juice 

EN 

23 

   EN 

 
2009 41 10 

--- Other 

2009 69 

-Grape juice (including grape must) 

2206 

2302 

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. 

230230 

-of wheat 

2306 

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. 

230690 

-Other 

2309 

Preparations of a kind used in animal feeding. 

230990 

-Other 

EN 

24 

   EN 

 
Annex V 

“Annex IV(f) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

(Progressive reduction of MFN duties within quota) 

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

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 

Description 

0102 90 

Live bovine animals 

0202 

0203 

0701 

Meat of bovine animals, frozen. 

Meat of swine, fresh, chilled or frozen. 

Potatoes, fresh or chilled. 

0703 10 

Onions and shallots, 

0703 90 

Leeks and other alliaceous vegetables 

Tariff 
Quota 

tons 

220 

3 300 

8 030 

13 200 

Yearly 
increase 
tons 

10 

150 

365 

600 

11 290 

500 

0807 11 00 

0807 19 00 

-Melons (including watermelons) : 

6 210 

275 

0808 10 

Fresh apples 

1101 

1103 

1107 

Wheat or meslin flour. 

Cereal groats, meal and pellets. 

Malt, whether or not roasted. 

1601 00 

Sausages and similar products 

6 000 

990 

8 580 

17 500 

1 980 

1602  10  to 
1602 
39 
1602  50  to 
1602 90 

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

560 

300 

45 

390 

750 

90 

30 

EN 

25 

   EN 

 
2401 

Unmanufactured tobacco; tobacco refuse. 

220 

10 

EN 

26 

   EN 

 
Annex VI 

“Annex IV(g) 

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS 

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

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

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 

Description 

Tariff 
Quota 
tons 

Duty  
Applicable 

Live bovine animals 

9 000 

15% 

Live Swine 

2 550 

0105920020 

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

90 

15% 

10% 

0203 

Meat of swine, fresh chilled or frozen 

3 570 

25% 

0401 

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

12 600 

€4.2/100kg 

0704 90 10 

Cabbages 

0706 10 00 

Fresh or chilled carrots 

0706 90 30 

Horseradish, fresh or chilled 

0706 90 90 

Kale 

160 

140 

110 

50% mfn 

50% mfn 

50% mfn 

0707 

Cucumbers or gherkins, fresh or chilled 

200 

10% 

EN 

27 

   EN 

 
 
 
 
 
 
 
 
0709 51 00 

Mushrooms, fresh or chilled 

340 

10% 

0709 59 00 

Chanterelles, flap mushrooms 

0709 60 10 

Sweet peppers, fresh or chilled 

310 

12% 

0710 2100 

0710 2200 

0710 9000 

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

1 500 

7% 

1001 90 99 

Wheat and meslin, other 

1005 90 

Maize, other 

1206 00 91 

1206 00 99 

Sunflower seeds, whether or not broken 

2 160 

9 000 

15% 

20 000 

9% 

6% 

1517 10 90 

Margarine 

1 200 

20% 

1601 00 * 

Sausages and similar products * 

1 500 

10% 

160210 – 

160239 

160241 - 

1602 49 

1702 40 

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

240 

Prepared or preserved meat of swine 

180 

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

1 000 

10% 

10% 

5% 

1703 90 00 

Beet molasses 

14 500 

14% 

2001 

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

1 650 

15% 

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

EN 

28 

   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 

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 

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% 
the  TQ: 
Over 
70% of MFN duty 

TQ:  30  t  at  0%
the  TQ:
Over 
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 

EN 

29 

   EN 

 
CN code 

Description 

2004 

2005 onwards 

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 

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 

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  % 
the  TQ: 
Over 
30 % of MFN duty 

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

EN 

30 

   EN 

 
CN code 

Description 

2004 

2005 onwards 

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 

Description 

2004 

1604 13 11 

Prepared or preserved sardines 

1604 13 19 

ex 1604 20 50 

1604 16 00 

Prepared or preserved anchovies 

1604 20 40 

1604 

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

180t 

TQ: 
Over 
the 
full MFN duty 

at 

6% 
TQ: 

t 
TQ:  50 
the 
Over 
full MFN duty 

at  0  % 
TQ: 

1290t 

TQ: 
0% 
Over  the  TQ  :  reduced 
tariff see below 

at 

CN code 

Description 

2005 onwards 

1604 

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

1550t 

TQ: 
0% 
Over  the  TQ  :  reduced 
tariff see below 

at 

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 

31 

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

TQ:  25  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 

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

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

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

EN 

32 

   EN

 
CN code 

Description 

2004 

2005 onwards 

human consumption 

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 
for  human 
consumption 

and  pellets, 

fit 

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

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

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 

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 

EN 

33 

   EN

 
CN code 

Description 

2004 

2005 onwards 

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 

Description 

2004 

1604 13 11 

Prepared or preserved sardines  

1604 13 19 

ex 1604 20 50 

Prepared or preserved anchovies 

1604 16 00 

1604 20 40 

1604 

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

: 

TQ 
Over the TQ: full MFN duty 

95 

at 

t 

10% 

215t 

TQ: 
0%
Over  the  TQ  :  reduced  tariff 
see below 

at 

CN code 

Description 

2005 onwards 

1604 

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

310 

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

at 

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 

34 

   EN

 
 
 
 
Annex IX 

(Products referred to in Article 25 of the SAA) 

“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. 

Quota 
for 
2004 

Quota 
for 
2005 

for 
Quota 
2006 and the 
following 
years 

(3) 

(4) 

(5) 

2 070 
tonnes 

2 230 
tonnes 

2 390 tonnes

CN Code  Description 

(1) 

(2) 

0403 

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

0403 10 

-Yoghurt: 

--Flavoured or containing added fruit, nuts or cocoa 

0403 10 51 
to 
0403 10 99 

0403 90 

-Other: 

--Flavoured or containing added fruit, nuts or cocoa 

0403 90 71 
to 
0403 90 99 

0405 

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

60 
tonnes 

64 
tonnes 

68 tonnes 

0405 20 

-Dairy spreads: 

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 

exceeding 75% 

1517 

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

600 
tonnes 

650 
tonnes 

700 tonnes 

1517 10 

-Margarine, excluding liquid margarine: 

EN 

35 

   EN 

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

weight of milk fats 

1517 90 

-Other: 

EN 

36 

   EN 

 
 
 
 
 
 
 
CN Code  Description 

(1) 

(2) 

Quota 
for 2004

Quota 
for 2005 

for 
Quota 
2006 and the 
following 
years 

(3) 

(4) 

(5) 

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 

mould release preparations 

2201 

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

16 200 
tonnes 

16 550 
tonnes 

16 900 
tonnes 

2201 10 

-Mineral waters and aerated waters 

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

360 hl 

390 hl 

420 hl 

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

60 hl 

65 hl 

70 hl 

----plum-brandy (Slivovitz) 

2205 

2208 

ex2208  90 
33 
ex2208  90 
38 

2402 

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

32,5 
tonnes 

35 tonnes 

2402 20 

-Cigarettes containing tobacco 

2402 90 00  -Other 

30 
tonnes 

2403 

Other manufactured tobacco and manufactured tobacco 
substitutes;  "homogenised"  or  "reconstituted"  tobacco; 
tobacco extracts and essences: 

36 
tonnes 

39 
tonnes 

42 tonnes 

2403 10 

-Smoking  tobacco,  whether  or  not  containing  tobacco 
substitutes in any proportion 

EN 

37 

   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. 

Description 

CN Code 

Quota 
(tonnes) 

2004 

2005 

Applicable 
duty  within 
quota  

and 

2006 
following 
years 

(% MFN) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

1704 

Sugar 
confectionery 
chocolate), not containing cocoa: 

(including  white 

1704 90  -Other 

1 100 

1 150 

1 200 

1806 

1905 

Chocolate  and  other 
containing cocoa 

food  preparations 

2 130 

2 270 

2 410 

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 

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 

38 

   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 

and 

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

2103 90 30 

--  Aromatic  bitters  of  an 
alcoholic  strength  by  volume 
to  49,2  %  vol 
of  44,2 
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  

-- other 

2103 90 90 

EN 

39 

   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 

Applicable 
duty 

Annual 
Quantity 
(hl) 

Yearly 
increase 
(hl) 

Specific 
provisions 

ex  2204  10 

Quality sparkling wine 

exemption 

44 000 

10 000 

(1)(2) 

ex 2204 21 

Wine of fresh grapes 

ex 2204 29  Wine of fresh grapes  

exemption 

29 000 

0 

(2) 

Subject  to  at  least  80%  of  the  eligible  quantity  having  been  utilised  in  the  previous  year,  the  yearly 
(1) 
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 

Applicable 
duty 

Annual 
Quantities 
(hl) 

Yearly 
increase 

(hl) 

Specific 
provisions 

ex  2204  10 

Quality sparkling wine 

exemption 

14 000 

800 

(1) 

ex 2204 21 

Wine of fresh grapes 

ex 2204 29  Wine of fresh grapes 

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 

40 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
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. 

EN 

41 

   EN

 
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. 

EN 

42 

   EN

 
 
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 

43 

   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 

44 

   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, 

EN 

45 

   EN

 
– 

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

– 

other products of heading 5605. 

Example: 

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

Example: 

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

Example: 

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

Example: 

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

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

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

Note 6: 

EN 

46 

   EN

 
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 

47 

   EN

 
(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." 

EN 

48 

   EN

 
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: 

- 
the  materials  of 
Chapter 4 used are wholly obtained, 

all 

of 

all the fruit juice (except 
- 
that 
or 
pineapple, 
grapefruit)  of  heading 2009  used  is 
originating, and 

lime 

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 

49 

   EN

 
 
 
 
 
 
 
 
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 

EN 

50 

   EN

 
 
 
(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 

- 
used are wholly obtained, and 

all  the  fruit  and  nuts 

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 

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 

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

- 
and 
Mucilages 
thickeners,  modified,  derived 
from vegetable products 

Manufacture 
mucilages and thickeners 

from  non-modified 

- 

Other 

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

EN 

51 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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: 

- 
waste 

Fats  from  bones  or 

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 

- 
waste 

Fats  from  bones  or 

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 

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 

ex 1505 

Refined lanolin 

1506 

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

- 

- 

Solid fractions 

Other 

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 

1507 to 1515 

Vegetable oils and their fractions: 

EN 

52 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Soya, 

copra, 

ground 
palm 

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

- 
for that of jojoba oil 

Solid  fractions,  except 

Manufacture  from  other  materials 
of headings 1507 to 1515 

- 

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, 

in  which  all 

the 
Manufacture 
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. 
of 
However, 
headings 1507, 
1511 
and 1513 may be used 

materials 
1508, 

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  

Manufacture in which: 

all 

- 
the  materials  of 
Chapters 2  and 4  used  are  wholly 
obtained, and 

all 

the 

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

materials 
1508, 

1516 

1517 

Chapter 16 

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

Manufacture: 

- 
Chapter 1, and/or 

from 

animals 

of 

- 
the 
in  which 
materials  of  Chapter 3  used  are 
wholly obtained 

all 

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: 

EN 

53 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 
maltose and fructose 

Chemically-pure 

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

- 
form, 
flavouring or colouring matter 

Other  sugars  in  solid 
added 
containing 

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 

Molasses 
the 
resulting 
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 

ex 1703 

1704 

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 
totally 
not 
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 

Manufacture 
Chapter 10 

from 

cereals 

of 

EN 

54 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

- 

(3) 

or 

(4) 

Other 

Manufacture: 

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, 
or 
molluscs 

crustaceans 

fish, 

- 
Containing  more  than 
20 %  by  weight  of  meat,  meat 
offal, 
or 
molluscs 

crustaceans 

fish, 

- 
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 all the cereals 
and  derivatives 
(except  durum 
wheat  and  its  derivatives)  used  are 
wholly obtained 

Manufacture in which: 

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

all 

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

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

Manufacture  from  materials  of  any 
heading,  except  potato  starch  of 
heading 1108 

Manufacture: 

- 
heading, 
heading 1806, 

from  materials  of  any 
of 

except 

those 

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

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

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 

1902 

1903 

1904 

1905 

EN 

55 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

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 

- 
added sugar or spirits 

Nuts,  not  containing 

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, 
sugar, 
not 
frozen 

containing 

added 

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 

EN 

56 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

2101 

2103 

ex 2104 

(3) 

or 

Manufacture: 

(4) 

- 
from  materials  of  any 
heading, except that of the product, 
and 

- 
used is wholly obtained 

in  which  all  the  chicory 

(2) 

essences 

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

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

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 

- 
flour 
meal and prepared mustard  

Mustard 

and 

Manufacture  from  materials  of  any 
heading 

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 

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, 

- 
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 

EN 

57 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

2207 

2208 

(2) 

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

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

80 % vol; 

than 

(3) 

or 

Manufacture: 

(4) 

- 
heading, 
or 2208, and 

from  materials  of  any 
heading 2207 

except 

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

Manufacture: 

- 
heading, 
or 2208, and 

from  materials  of  any 
heading 2207 

except 

- 
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 

the  materials  of 
- 
Chapter 3 used are wholly obtained 

all 

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 

EN 

58 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2403  

Smoking tobacco 

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

ex Chapter 25 

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

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

ex 2504 

ex 2515 

ex 2516 

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

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

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

a 

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

Granite, 
basalt, 
porphyry, 
sandstone  and  other  monumental 
or  building  stone,  merely  cut,  by 
sawing  or  otherwise,  into  blocks 
rectangular 
or 
(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 
fused 
than 
not  pure,  other 
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 

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

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

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

EN 

59 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2707 

ex 2709 

2710 

2711 

2712 

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 

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 

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

constituents 

from 

of 

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

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 

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

2 
3 
4 
5 

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

EN 

60 

   EN

 
 
 
 
 
 
                                                 
(1) 

2713 

2714 

2715 

ex Chapter 28 

(2) 

(3) 

or 

(4) 

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

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

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

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) (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 

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

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

on 

asphalt, 

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

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

elements 

or 

ex 2805 

"Mischmetall" 

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 

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

6 
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. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

61 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

ex Chapter 29 

Organic chemicals; except for: 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

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

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 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 

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 

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 

62 

   EN

 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 2932 

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

2933 

2934 

- 
acetals 
Cyclic 
internal  hemiacetals  and 
halogenated, 
nitrated or nitrosated derivatives 

and 
their 
sulphonated, 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

Nucleic  acids  and 
whether 
not 
defined; 
compounds 

or 
other 

their  salts, 
chemically 
heterocyclic 

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

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

Manufacture  from  materials  of  any 
heading 

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

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

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

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

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

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 
therapeutic, 
prepared 
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, 

Products  consisting  of 
- 
two  or  more  constituents  which 
have  been  mixed  together  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 

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 

EN 

63 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

-- 

Human blood 

-- 
prepared 
prophylactic uses 

Animal 
for 

therapeutic 

blood 
or 

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

-- 
globulins and serum globulins 

Haemoglobin,  blood 

-- 

Other 

(3) 

or 

(4) 

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 

heading 3002. 

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

their 

heading 3002. 

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

their 

3003 and 3004 

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

- 
amikacin of heading 2941 

Obtained 

from 

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

EN 

64 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

- 

(3) 

or 

(4) 

Other 

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, and 

materials 

- 
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: 

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

- 
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  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 3006 

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

ex Chapter 31 

Fertilizers; except for: 

ex 3105 

ex Chapter 32 

Mineral  or  chemical  fertilizers 
containing  two  or  three  of  the 
nitrogen, 
elements 
fertilizing 
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 

- 
sulphate 

magnesium  potassium 

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

pigments 

and 

ex 3201 

Tannins  and  their  salts,  ethers, 
esters and other derivatives 

Manufacture  from  tanning  extracts 
of vegetable origin 

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

EN 

65 

   EN

 
 
 
 
(2) 

(3) 

or 

(4) 

(1) 

3205 

Colour 
lakes;  preparations  as 
specified in note 3 to this chapter 
based on colour lakes (11) 

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 

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  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 

ex Chapter 33 

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

resinoids; 
toilet 

3301 

concretes 

concentrates 

Essential oils (terpeneless or not), 
including 
and 
absolutes; 
resinoids;  extracted 
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 

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: 

11 

12 
13 

Note  3  to  Chapter  32  says  that  these  preparations  are  those  of  a  kind  used  for  colouring  any  material  or  used  as 
ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in 
Chapter 32. 
A "group" is regarded as any part of the heading separated from the rest by a semicolon. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

66 

   EN

 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

a 

With 

basis 

- 
of 
paraffin, petroleum waxes, waxes 
obtained 
bituminous 
from 
minerals, slack wax or scale wax 

- 

Other 

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  50 %  of  the  ex-works 
price of the product 

Manufacture  from  materials  of  any 
heading, except: 

- 
oils 
hydrogenated 
having  the  character  of  waxes  of 
heading 1516, 

acids 

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

- 
heading 3404 

materials 

of 

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 

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

or 

- 
esters 

Starch 

ethers 

and 

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

- 

Other 

Manufacture  from  materials  of  any 
of 
heading, 
heading 1108 

except 

those 

ex Chapter 35 

3505 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

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  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 

67 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 37 

Photographic  or  cinematographic 
goods; 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 

3701 

3702 

3704 

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; 

- 
colour photography, in packs 

Instant  print  film  for 

- 

Other 

in 

film 

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

than 
textiles; 

other 

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

their 

of 

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

except 

those 

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

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

except 

those 

ex Chapter 38 

Miscellaneous chemical 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 

ex 3801 

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

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

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 

in 

Graphite 

- 
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 

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

EN 

68 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

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 

3808 

3809 

3810 

3811 

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

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

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

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) 

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 

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  additives  for 
- 
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 

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

EN 

69 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

3812 

3813  

3814 

3818 

3819 

3820 

3822 

3823 

3824 

(2) 

(3) 

or 

(4) 

rubber 

Prepared 
accelerators; 
compound  plasticisers  for  rubber 
elsewhere 
or 
plastics, 
anti-
specified  or 
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 

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 

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 
bituminous 
obtained 
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 

- 
alcohols 

Industrial 

fatty 

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 
chemical  or  allied 
industries 
those  consisting  of 
(including 
mixtures of natural products), not 
elsewhere specified or included: 

EN 

70 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 
heading: 

The  following  of  this 

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

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

-- 
that of heading 2905 

Sorbitol  other 

than 

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

-- 

Ion exchangers 

-- 
tubes 

Getters 

for  vacuum 

-- 
the purification of gas 

Alkaline iron oxide for 

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

Sulphonaphthenic 

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

-- 
oil 

Fusel  oil  and  Dippel's 

-- 
having different anions 

Mixtures 

of 

salts 

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

- 

Other 

3901 to 3915 

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 

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  50 %  of  the  ex-works  price 
of the product 

EN 

71 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Addition 

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

the 

to 

a 

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) 

ex 3907 

3912 

3916 to 3921 

- 

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 

Copolymer, 
polycarbonate 

- 
from 
acrylonitrile-butadiene-styrene 
copolymer (ABS) 

made 
and 

- 

Polyester  

its 

and 

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

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) 

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 

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

- 

Other: 

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 

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

EN 

72 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

Addition 

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

the 

to 

a 

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 

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 

- 
cellulose, 
polyethylene 

Sheets  of  regenerated 
or 

polyamides 

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 

17 

18 

19 

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. 
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 

73 

   EN

 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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: 

- 
solid or cushion tyres, of rubber 

Retreaded  pneumatic, 

Retreading of used tyres 

- 

Other 

Manufacture  from  materials  of  any 
of 
heading, 
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 

4107,  4112  and 
4113 

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

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 

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

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

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 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

EN 

74 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 
similar forms 

Plates,  crosses  and 

- 

Other 

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 
thickness 
6 mm, 
planed, sanded or end-jointed 

exceeding 

by 

obtained 

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

ex 4409 

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

ex 4410 
ex 4413 

ex 4415 

ex 4416 

ex 4418 

- 

Sanded or end-jointed 

Sanding or end-jointing 

- 
mouldings 

Beadings 

and 

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 

- 
carpentry of wood 

Builders'  joinery  and 

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

- 
mouldings 

Beadings 

and 

Beading or moulding 

EN 

75 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4421 

Match  splints;  wooden  pegs  or 
pins for footwear 

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

ex Chapter 45 

Cork  and  articles  of  cork;  except 
for: 

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

4503 

Articles of natural cork 

Manufacture 
heading 4501 

from 

cork 

of 

Chapter 46 

Chapter 47 

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

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

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

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

ex Chapter 48 

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

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

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

ex 4811 

4816 

4817 

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

(other 

than 

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

containing 

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 

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

Manufacture 
materials of Chapter 47 

from  paper-making 

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 

EN 

76 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4823 

ex Chapter 49 

4909 

4910 

paper, 

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

books, 

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

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

messages 

Calendars  of  any  kind,  printed, 
including calendar blocks: 

of 

Calendars 

the 
- 
"perpetual" 
or  with 
type 
replaceable  blocks  mounted  on 
than  paper  or 
bases  other 
paperboard 

- 

Other 

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 

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

20 

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

EN 

77 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

- 
thread 

(3) 

or 

(4) 

Incorporating 

rubber 

Manufacture from single yarn (21) 

- 

Other 

Manufacture from (22): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp, or  

chemical  materials  or 

paper 

- 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
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 

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 

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5111 to 5113 

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

animal 

hair 

or 

- 
thread 

Incorporating 

rubber 

Manufacture from single yarn (24) 

21 
22 
23 
24 

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) 

Other 

Manufacture from (25): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp, or  

chemical  materials  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 52 

Cotton; except for: 

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

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

- 
thread 

Incorporating 

rubber 

Manufacture from single yarn (27) 

- 

Other 

Manufacture from (28): 

25 
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. 
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 

EN 

79 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp, or 

chemical  materials  or 

paper 

- 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
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 

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 

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5309 to 5311 

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

- 
thread 

Incorporating 

rubber 

Manufacture from single yarn (30) 

29 
30 

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) 

Other 

Manufacture from (31): 

- 

- 

- 

coir yarn, 

jute yarn, 

natural fibres, 

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

- 
textile pulp, or  

chemical  materials  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 

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

- 
thread 

Incorporating 

rubber 

Manufacture from single yarn (33) 

- 

Other 

Manufacture from (34): 

31 
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. 
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) 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp, or 

chemical  materials  or 

paper 

- 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
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 

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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5512 to 5516 

Woven 
staple fibres: 

fabrics  of  man-made 

- 
thread 

Incorporating 

rubber 

Manufacture from single yarn (36) 

35 
36 

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 

82 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

- 

(3) 

or 

(4) 

Other 

Manufacture from (37): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp, or 

chemical  materials  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 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, 

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5602 

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

- 

Needleloom felt 

Manufacture from (39): 

- 

natural fibres, or 

- 
textile pulp 

chemical  materials  or 

However: 

37 
38 
39 

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 

83 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 
of heading 5402, 

polypropylene 

filament 

- 
heading 5503 or 5506, or 

polypropylene  fibres  of 

- 
tow of heading 5501, 

polypropylene 

filament 

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, 

- 
made from casein, or 

man-made  staple  fibres 

- 
textile pulp 

chemical  materials  or 

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

- 
cord, textile covered 

Rubber 

thread 

and 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

- 

Other 

Manufacture from (41): 

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 

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

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

Manufacture from (42): 

- 

natural fibres, 

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

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

5604 

5605 

40 
41 
42 

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 

84 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

5606 

(2) 

(3) 

or 

(4) 

(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 

Manufacture from (43): 

- 

natural fibres, 

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

- 
textile pulp, or 

chemical  materials  or 

- 

paper-making materials 

Chapter 57 

Carpets  and  other  textile  floor 
coverings: 

- 

Of needleloom felt 

Manufacture from (44): 

- 

natural fibres, or 

- 
textile pulp 

chemical  materials  or 

However: 

- 
of heading 5402, 

polypropylene 

filament 

- 
heading 5503 or 5506, or 

polypropylene  fibres  of 

- 
tow of heading 5501, 

polypropylene 

filament 

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 

- 
textile pulp 

chemical  materials  or 

43 
44 
45 

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 

85 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

- 

(3) 

or 

(4) 

Other 

Manufacture from (46): 

- 

coir yarn or jute yarn, 

- 
filament yarn, 

synthetic  or  artificial 

- 

natural fibres, or 

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

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

fabrics; 

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

- 
thread 

Combined with rubber 

Manufacture from single yarn (47) 

- 

Other 

Manufacture from (48): 

- 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

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 

5805 

Gobelins, 

tapestries  of 

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

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. 

EN 

86 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

5810 

5901 

5902 

5903 

5904 

(2) 

(3) 

or 

(4) 

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 
yarn 
other 
nylon 
polyamides, polyesters or viscose 
rayon: 

or 

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

Manufacture from yarn 

- 

Other 

Manufacture 
materials or textile pulp 

from 

chemical 

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 
scouring, 
operations 
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 

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): 

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 

87 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

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: 

- 
fabrics 

Knitted  or  crocheted 

Manufacture from (51): 

- 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

Manufacture 
materials 

from 

chemical 

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

filament 

- 

Other 

Manufacture from yarn 

5907 

fabrics 

Textile 
otherwise 
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 

51 

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

EN 

88 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

5908 

(2) 

(3) 

or 

(4) 

for 

lamps, 

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

the 

or 

- 
mantles, impregnated 

Incandescent 

gas 

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: 

- 
rings  other 
heading 5911 

Polishing 

than  of 

discs 

or 
felt  of 

used 

commonly 

Woven  fabrics,  of  a 
- 
kind 
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  yarn  or  waste 
fabrics or rags of heading 6310 

Manufacture from (52): 

- 

- 

coir yarn, 

the following materials: 

-- 
yarn 
polytetrafluoroethylene (53), 

of 

yarn, 

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

multiple, 

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

-- 
monofil 
polytetrafluoroethylene (54), 

of 

-- 
fibres 
terephthalamide), 

yarn  of  synthetic  textile 
poly(p-phenylene 
of 

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

52 
53 
54 
55 

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. 

EN 

89 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

copolyester 

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

-- 

natural fibres, 

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

-- 
textile pulp 

chemical  materials  or 

- 

Other 

Manufacture from (56): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (57): 

- 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

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 

56 
57 
58 
59 

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. 
See Introductory Note 6. 

EN 

90 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

- 

(3) 

or 

(4) 

Other  

Manufacture from (60): 

- 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

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) 

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) 

60 
61 
62 
63 
64 
65 
66 
67 
68 
69 

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. 
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. 

EN 

91 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

- 

Other 

(3) 

or 

(4) 

Manufacture 
single yarn (70)(71) 

from 

unbleached 

or 

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) 

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

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) 

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) 

- 
and cuffs, cut out 

Interlinings  for  collars 

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

- 

Other 

Manufacture from yarn (76) 

70 
71 
72 
73 
74 
75 
76 

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. 
See Introductory Note 6. 

EN 

92 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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): 

- 

natural fibres, or 

- 
textile pulp 

chemical  materials  or 

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 

- 

-- 

Other: 

Embroidered 

-- 

Other 

6305 

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

Manufacture from (82): 

- 

natural fibres, 

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

- 
textile pulp 

chemical  materials  or 

6306 

awnings 

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

- 

Of nonwovens 

Manufacture from (83)(84): 

- 

natural fibres, or 

- 
textile pulp 

chemical  materials  or 

77 
78 
79 

80 
81 

82 
83 

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. 
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 

93 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

6307 

6308 

(2) 

- 

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, 

(3) 

or 

(4) 

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 

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

6503 

6505 

ex Chapter 66 

6601 

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, 
umbrellas, 
sun 
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 

84 
85 
86 
87 
88 

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 

94 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                            
(1) 

(2) 

(3) 

or 

(4) 

Chapter 67 

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 

7007 

7008 

7009 

bent, 

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

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

with 

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

- 

Other 

Manufacture 
heading 7001 

from  materials  of 

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 

89 

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

95 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

7010 

7013 

(2) 

(3) 

or 

(4) 

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: 

slivers, 
uncoloured 
- 
rovings, yarn or chopped strands, or 

- 

glass wool 

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

ex Chapter 71 

or 

cultured 

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

and 

ex 7101 

Natural or cultured pearls, graded 
and 
for 
temporarily 
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: 

EN 

96 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

- 

Unwrought 

(3) 

or 

(4) 

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 

- 
in powder form 

Semi-manufactured  or 

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 
stones 
synthetic  or 
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 

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, 

flat-
Semi-finished 
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 

Manufacture 
materials of heading 7218 

from 

semi-finished 

EN 

97 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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  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 
fish-plates,  chairs, 
(cross-ties), 
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 

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 

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

ex 7307 

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

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 

EN 

98 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

and 
- 
refined  copper  containing  other 
elements 

alloys 

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 

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

7501 to 7503 

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

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 

EN 

99 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

7601 

(2) 

(3) 

or 

(4) 

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: 

cloth, 

gauze, 

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

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

Chapter 77 

Reserved  for  possible  future  use 
in the HS 

ex Chapter 78 

Lead  and  articles  thereof;  except 
for: 

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

7801 

Unwrought lead: 

Refined lead 

Manufacture 
"work" lead 

from  "bullion"  or 

- 

- 

Other 

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 

7802 

Lead waste and scrap 

EN 

100 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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: 

- 
wrought; articles thereof 

Other  base  metals, 

- 

Other 

ex Chapter 82 

8206 

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

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

the  materials  of 

Manufacture  in  which  the  value  of 
all 
the  same 
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 

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 

EN 

101 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

8207 

(2) 

example, 

Interchangeable  tools  for  hand 
tools,  whether  or  not  power-
operated,  or  for  machine-tools 
pressing, 
(for 
tapping, 
stamping, 
threading, 
boring, 
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 

(3) 

or 

Manufacture: 

(4) 

- 
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 
for 
similar 
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 

102 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

ex Chapter 84 

reactors, 

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

(4) 

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

(3) 

or 

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 
and 
those 
auxiliary plant for central heating 
boilers 

heading 8402 

Manufacture  from  materials  of  any 
of 
heading, 
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 

103 

   EN

 
 
 
 
 
                                                 
(1) 

8412 

(2) 

(3) 

or 

(4) 

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, 
temperature 
and 
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 

104 

   EN

 
 
 
(1) 

8420 

8423 

(2) 

(3) 

or 

(4) 

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

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 
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 

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  30 %  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 

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8431  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

8429 

Self-propelled 
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 

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8431  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

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

EN 

105 

   EN

 
 
 
 
 
 
(1) 

8430 

(2) 

(3) 

or 

(4) 

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  30 %  of  the  ex-works  price 
of the product 

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

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

Manufacture in which: 

the  value  of  all 

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

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8431  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

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

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 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 

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 

106 

   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-
- 
in 
originating  materials 
assembling 
(without 
motor) does not exceed the value of 
all  the  originating  materials  used, 
and 

the  head 

used 

- 

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) 

Moulding 
for  metal 
boxes 
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 

107 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

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 

(4) 

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

(3) 

or 

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 

within  the  above  limit, 
- 
the  value  of  all  the  materials  of 
heading 8503  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

8502 

Electric generating sets and rotary 
converters 

Manufacture in which: 

ex 8504 

Power  supply  units  for  automatic 
data-processing machines 

ex 8518 

Microphones  and stands  therefor; 
loudspeakers,  whether  or  not 
their  enclosures; 
mounted 
electric 
audio-frequency 
amplifiers; 
sound 
amplifier sets 

electric 

in 

8519 

Turntables 
record-players, 
and  other  sound 
apparatus,  not 
sound recording device 

(record-decks), 
cassette-players 
reproducing 
incorporating  a 

the  value  of  all 

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

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

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

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 
originating materials used 

the  value  of  all 

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 
originating materials used 

the  value  of  all 

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

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

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

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

EN 

108 

   EN

 
 
(2) 

(3) 

or 

(4) 

(1) 

8520 

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

recording 

8521 

Video  recording  or  reproducing 
not 
or 
apparatus,  whether 
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 
originating materials used 

the  value  of  all 

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 
originating materials used 

the  value  of  all 

8522 

8523 

8524 

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 
sound 
similar 
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, 

- 
for the production of records 

Matrices  and  masters 

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 

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8523  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

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

EN 

109 

   EN

 
 
 
 
 
 
 
 
(1) 

8525 

(2) 

(3) 

or 

(4) 

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 

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

8529 

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

Suitable  for use  solely 
video 
reproducing 

principally  with 
or 

- 
or 
recording 
apparatus 

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  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 
originating materials used 

the  value  of  all 

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 
originating materials used 

the  value  of  all 

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 
the 
exceed 
originating materials used 

the  value  of  all 

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 
originating materials used 

the  value  of  all 

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

EN 

110 

   EN

 
 
 
 
 
(1) 

(2) 

- 

Other 

Manufacture in which: 

(3) 

or 

(4) 

8535 and 8536 

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

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 

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 
originating materials used 

the  value  of  all 

Manufacture in which: 

the  value  of  all 

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

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8538  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

Manufacture in which: 

the  value  of  all 

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

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 8538  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

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 

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

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

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

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

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

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

EN 

111 

   EN

 
 
(1) 

8544 

8545 

8546 

8547 

8548 

ex Chapter 86 

8608 

(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 

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 

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 

appliances 

Insulating  fittings  for  electrical 
or 
machines, 
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, 
other 
of 
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 
mechanical) 
signalling 
traffic 
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 
(including 
electromechanical) 
signalling, safety or traffic control 
for 
equipment 
railways, 
inland 
roads, 
tramways, 
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 

EN 

112 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

8711 

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 

armoured 
Tanks 
vehicles,  motorized, 
fighting 
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 

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 
originating materials used 

the  value  of  all 

-- 

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 
originating materials used 

the  value  of  all 

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 

EN 

113 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

- 

(3) 

or 

(4) 

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 
originating materials used 

the  value  of  all 

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
of 
heading, 
heading 8714 

except 

those 

8715 

Baby carriages and parts thereof 

Manufacture: 

8716 

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

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

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

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

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

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

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

Manufacture  from  materials  of  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 

EN 

114 

   EN

 
 
(1) 

(2) 

ex Chapter 90 

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

instruments 

9001 

9002 

9004 

ex 9005 

ex 9006 

Optical  fibres  and  optical  fibre 
bundles; optical fibre cables other 
those  of  heading 8544; 
than 
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 
for 
instruments  or  apparatus, 
other than such elements of glass 
not optically worked 

Spectacles,  goggles  and  the  like, 
corrective, protective or other 

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

telescopes 

(other 

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

flashbulbs 

other 

(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 

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

(3) 

or 

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

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

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

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

Manufacture: 

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

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

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

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 

EN 

115 

   EN

 
 
 
 
(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 

(3) 

or 

Manufacture: 

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

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

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

Manufacture: 

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

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

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

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

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

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

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

(1) 

9007 

9011 

(2) 

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

or 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

9016 

9017 

9018 

(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, 
scintigraphic 
apparatus,  other 
electro-medical  apparatus  and 
sight-testing instruments: 

EN 

116 

   EN

 
 
 
 
 
 
 
(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  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 

Dentists' 

- 
chairs 
incorporating dental appliances or 
dentists' spittoons 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 9018 

- 

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: 

from  materials  of  any 
- 
heading, except that of the product, 
and 

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

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

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

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

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

Mechano-therapy 
appliances; 
massage apparatus; psychological 
aptitude-testing  apparatus;  ozone 
therapy,  oxygen  therapy,  aerosol 
therapy,  artificial  respiration  or 
other 
respiration 
apparatus 

therapeutic 

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

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

properties 

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

9019 

9020 

9024 

9025 

9026 

EN 

117 

   EN

 
 
 
 
 
 
(1) 

9027 

9028 

9029 

9030 

9031 

9032 

(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  40 %  of  the  ex-works  price 
of the product 

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

light 

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

- 

- 

Parts and accessories 

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

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 
originating materials used 

the  value  of  all 

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 

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

indicators 

speed 

other 

instruments 

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

or 
appliances 

Measuring 
instruments, 
machines, 
included 
chapter; profile projectors 

elsewhere 

not 

checking 
and 
or 
this 

in 

specified 

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 

EN 

118 

   EN

 
 
 
 
 
 
 
 
 
 
 
(2) 

(3) 

or 

(4) 

(1) 

9033 

and 

accessories 

Parts 
(not 
specified or included elsewhere in 
for  machines, 
this 
or 
appliances, 
apparatus of Chapter 90 

instruments 

chapter) 

ex Chapter 91 

Clocks  and  watches  and  parts 
thereof; except for: 

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

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

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 
originating materials used 

the  value  of  all 

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 
originating materials used 

the  value  of  all 

Manufacture in which: 

the  value  of  all 

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

- 
within  the  above  limit, 
the  value  of  all  the  materials  of 
heading 9114  used  does  not  exceed 
10 %  of  the  ex-works  price  of  the 
product 

9111 

Watch cases and parts thereof 

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

Manufacture  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 

EN 

119 

   EN

 
 
 
(1) 

9112 

(2) 

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

9113 

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

Of 

base 

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

- 

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, 

ex 9401 
ex 9403 

and 

metal 

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

(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  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 

(3) 

or 

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  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  from  materials  of  any 
heading, except that of the product 

or 

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

- 
the  value  of  the  cloth 
does  not  exceed  25 %  of  the  ex-
works price of the product, and 

- 
all  the  other  materials 
used  are  originating  and  are 
classified  in  a  heading  other  than 
heading 9401 or 9403 

EN 

120 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

9405 

(2) 

(3) 

or 

(4) 

and 

lighting 
searchlights 

fittings 
Lamps 
including 
and 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates and the like, having a 
permanently  fixed  light  source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

ex Chapter 95 

9503 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

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

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

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

Manufacture: 

- 
from  materials  of  any 
heading, except that of the product, 
and 

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

Manufacture  from  materials  of  any 
heading, except that of the product. 
However, 
roughly-shaped  blocks 
for  making  golf-club  heads  may  be 
used 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

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

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

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 

121 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

9606 

9608 

9612 

(2) 

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 
pens, 
markers; 
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 

(3) 

or 

Manufacture: 

(4) 

- 
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 

122 

   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° ...(1)) declara que, salvo indicación en sentido contrario, estos productos 
gozan de un origen preferencial ...(2). 

Czech version 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Danish version 

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

German version 

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

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt 
näidatud teisiti. 

Greek version 

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

EN 

123 

   EN

 
 
 
 
 
 
 
 
 
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. 

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 

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is 
De  exporteur  van  de  goederen  waarop  dit  document  van 
(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). 

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 

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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. 

………………………………………………………................................................... (3) 

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(Place and date) 

...…………………………………………………………………….............................. (4) 

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

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

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

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

(4)  

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

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