2004/778/EC: Council Decision of 11 October 2004 concerning the conclusion of the Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take 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
Date: 2004-10-11
Institutions: Council of the European Union
Subjects: Council of the European Union, Croatia, EC Decision, accession to the European Union, interim agreement (EU), protocol to an agreement, trade agreement (EU)

25.11.2004

EN

Official Journal of the European Union

L 350/1

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 11 October 2004

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

(2004/778/EC)

THE COUNCIL OF THE EUROPEAN UNION,

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

account of the accession of the Czech Republic, the Repub-
lic of Estonia, the Republic of Cyprus, the Republic of Hun-
gary, the Republic of Latvia, the Republic of Lithuania,
the Republic of Malta, the Republic of Poland, the Repub-
lic of Slovenia, and the Slovak Republic to the European
Union,

Having regard to the proposal from the Commission,

(3)

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

Whereas:

(1)

(2)

On 29 September 2003 the Council authorised the Com-
mission, 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 Repub-
lic 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 Repub-
lic of Slovenia and the Slovak Republic to the European
Union,

Pending the entry into force of the Stabilisation and Asso-
ciation Agreement, it has become necessary to also adapt
the Interim Agreement on trade and trade-related matters
between the European Community, of the one part, and
the Republic of Croatia, of the other part (1), to take

HAS DECIDED AS FOLLOWS:

Article 1

The Protocol to the Interim Agreement on trade and trade-related
matters between the European Community, of the one part, and
the Republic of Croatia, of the other part, to take account of the
accession of the Czech Republic, the Republic of Estonia, the
Republic of Cyprus, the Republic of Hungary, the Republic of
Latvia, the Republic of Lithuania, the Republic of Malta, the
Republic of Poland, the Republic of Slovenia, and the Slovak
Republic to the European Union is hereby approved on behalf of
the European Community.

(1) OJ L 330, 14.12.2001, p. 3.

The text of the Protocol is attached to this Decision.

L 350/2

EN

Official Journal of the European Union

25.11.2004

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

Article 2

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

Article 3

Done at Brussels, 11 October 2004.

For the Council
The President
B. R. BOT

25.11.2004

EN

Official Journal of the European Union

L 350/3

PROTOCOL

to the Interim Agreement on trade and trade-related matters between the European Community, of
the one part, and the Republic of Croatia, of the other part, to take into account the accession of the
Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the
Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the
Republic of Slovenia, and the Slovak Republic to the European Union

THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’

of the one part, and

THE REPUBLIC OF CROATIA, hereinafter referred to as ‘Croatia’

of the other part,

Having regard to the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the
Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of
Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as the new Member States)
to the European Union on 1 May 2004,

Whereas:

(1)

(2)

(3)

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

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

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

HAVE AGREED AS FOLLOWS:

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

Annex IV(d) to the Interim Agreement shall be replaced by

3.
the text of Annex III to this Protocol.

SECTION I

AGRICULTURAL PRODUCTS

Article 1

Agricultural products sensu stricto

Annex IV(e) to the Interim Agreement shall be replaced by

4.
the text of Annex IV to this Protocol.

Annex IV(f) to the Interim Agreement shall be replaced by

5.
the text of Annex V to this Protocol.

A point (d) shall be added to Article 14 (3) of the Interim

6.
Agreement as follows:

Annex IV(a) and Annex IV(c) to the Interim Agreement shall

1.
be replaced by the text of Annex I to this Protocol.

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

the commodities listed in Annex IV (g).’

Annex IV(b) to the Interim Agreement shall be replaced by

2.
the text of Annex II to this Protocol.

The text of Annex VI to this Protocol shall be added to the

7.
Interim Agreement as Annex IV(g).

L 350/4

EN

Official Journal of the European Union

25.11.2004

Article 2

Fisheries products

LV “IZSNIEGTS RETROSPEKTĪVI”,

LT “RETROSPEKTYVUSIS IŠDAVIMAS”,

Annex V(a) to the Interim Agreement shall be replaced by

1.
the text of Annex VII to this Protocol.

HU “KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

Annex V(b) to the Interim Agreement shall be replaced by

2.
the text of Annex VIII to this Protocol.

Article 3

Processed agricultural products

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

Article 4

Wine agreement

Annex I to the Additional Protocol adjusting the trade aspects of
the Interim Agreement, to take account of the outcome of the
negotiations between the parties on reciprocal preferential con-
cessions for certain wines, the reciprocal recognition, protection
and control of wine names and the reciprocal recognition, pro-
tection and control of designations for spirits and aromatised
drinks, shall be replaced by the text of Annex X to this Protocol.

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”.’

SECTION II

RULES OF ORIGIN

Paragraph 2 of Article 19 of Protocol 4 to the Interim

2.
Agreement shall be replaced by the following:

The duplicate issued in this way must be endorsed with one

‘2.
of the following words:

Article 5

ES “DUPLICADO”,

Paragraph 4 of Article 18 of Protocol 4 to the Interim

1.
Agreement shall be replaced by the following:

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

ES “EXPEDIDO A POSTERIORI”,

CS “VYSTAVENO DODATEČNĚ”,

DA “UDSTEDT EFTERFØLGENDE”,

DE “NACHTRÄGLICH AUSGESTELLT”,

ET “VÄLJA ANTUD TAGASIULATUVALT”,

EL “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

EN “ISSUED RETROSPECTIVELY”,

FR “DÉLIVRÉ A POSTERIORI”,

IT “RILASCIATO A POSTERIORI”,

CS “DUPLIKÁT”,

DA “DUPLIKAT”,

DE “DUPLIKAT”,

ET “DUPLIKAAT”,

EL “ΑΝΤΙΓΡΑΦΟ”,

EN “DUPLICATE”,

FR “DUPLICATA”,

IT “DUPLICATO”,

LV “DUBLIKĀTS”,

LT “DUBLIKATAS”,

HU “MÁSODLAT”,

MT “DUPLIKAT”,

25.11.2004

EN

Official Journal of the European Union

L 350/5

NL “DUPLICAAT”,

PL “DUPLIKAT”,

PT “SEGUNDA VIA”,

SL “DVOJNIK”,

SK “DUPLIKÁT”,

FI

“KAKSOISKAPPALE”,

SV “DUPLIKAT”,

HR “DUPLIKAT”.’

Annex I to Protocol 4 to the Interim Agreement shall be

3.
replaced by the text of Annex XI to this Protocol.

Annex II to Protocol 4 to the Interim Agreement shall be

4.
replaced by the text of Annex XII to this Protocol.

(c)

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

Where goods were declared for importation in either the Repub-
lic of Croatia or a new Member State, prior to the date of acces-
sion, 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 pref-
erential agreements or autonomous arrangements applied
between them, provided that:

(a)

such a provision is also provided for in the agreement con-
cluded prior to the date of accession between the Republic of
Croatia and the Community;

Annex IV to Protocol 4 to the Interim Agreement shall be

5.
replaced by the text of Annex XIII to this Protocol.

and

TRANSITIONAL PROVISIONS

SECTION III

Article 6

WTO

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

Article 7

Proof of origin and administrative cooperation

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

(a)

the acquisition of such origin confers preferential tariff treat-
ment on the basis of the preferential tariff measures con-
tained in the Interim Agreement;

(b)

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

(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 con-
ditions of the Interim Agreement.

Requests for subsequent verification of proof of origin
3.
issued under the preferential agreements or autonomous arrange-
ments referred to in paragraphs 1 and 2 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 authori-
ties for a period of three years after acceptance of the proof of ori-
gin submitted to those authorities in support of an import
declaration.

Article 8

Goods in transit

1.
The provisions of the Interim Agreement may be applied to
goods exported from either the Republic of Croatia to one of the
new Member States or from one of the new Member States to the
Republic of Croatia, which comply with the provisions of Proto-
col 4 to the Interim Agreement and that on the date of accession
are either en route or in temporary storage, in a customs ware-
house or in a free zone in the Republic of Croatia or in that new
Member State.

L 350/6

EN

Official Journal of the European Union

25.11.2004

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

Article 9

Quotas in 2004

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

Article 12

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

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

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

GENERAL AND FINAL PROVISIONS

Article 13

SECTION IV

Article 10

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

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

Article 14

Article 11

1.
This Protocol shall be approved by the Community and by
the Republic of Croatia in accordance with their own procedures.

The instruments of approval shall be deposited with the

2.
General Secretariat of the Council of the European Union.

The text of the Interim Agreement, including the Annexes and
Protocols forming an integral part thereof, and the Final Act
together with the declarations annexed thereto shall be drawn up
in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Pol-
ish, Slovak, and Slovenian languages, and these texts shall be
authentic in the same way as the original texts. The Interim Com-
mittee shall approve these texts.

25.11.2004

EN

Official Journal of the European Union

L 350/7

ANNEX I

‘ANNEX IV(a) AND IV(c)

Croatian tariff concessions for agricultural products

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

[referred to in Article 14(3)(a)(i)]

Croatian tariff code (1)

0105 19 20

0105 19 90

0909

0910

0106 90 00 10

1001 10 00

0205 00

0206

0208

0407 00 30

0407 00 30 50

0407 00 90

0410 00 00

0504 00 00

0604

0714

0801

0802

0803 00

0804 10 00

0804 30 00

0805 40 00

0805 50

0805 90 00

0806 20

0807 20 00

0811

0812

0813

0814 00 00

0901 11 00

0901 12 00

0902

0904

0905 00 00

0906

0907 00 00

0908

1002 00 00 10

1003 00 10

1004 00 00 10

1005 10

1006

1007 00

1008

1106

1108

1109 00 00

1209

1210

1211

1212 10

1212 30 00

1212 99 80

1213 00 00

1214

1301

1302

1501 00 11

1501 00 19 10

1501 00 90

1502 00

1503 00

1504

1516 10

1603 00

1702 11 00

1702 19 00

1702 60

1703 10 00

2003 10

2003 20 00

2005 60 00

2007 91

2008 19

2008 20

2008 30

2008 80

2008 99 36

2008 99 38

2008 99 49 10

2008 99 67 10

2008 99 99 10

2009 11

2009 19 11

2009 19 19

2009 19 98 10

2009 29 11

2009 29 19

2009 29 99 10

2009 39 11

2009 39 19

2009 39 39 10

2009 49 11

2009 49 19

2009 49 99 10

2009 79 11

2009 79 19

2009 79 99 10

2009 80 35 10

2009 80 38 10

2009 80 99 10

2009 80 11

2009 80 19

2009 80 32

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

2009 80 33

2009 80 35

2009 80 36

2009 80 38

2009 80 69 10

2009 80 96 10

2009 80 97 10

2009 80 99 20

2009 90 11

2009 90 19

2009 90 21

2009 90 29

2009 90 39 10

2009 90 49 10

2009 90 59 10

2009 90 79 10

2009 90 97 10

2009 90 98 10

2301

2302 10

2302 20

2302 40

2303 10

2303 20

2303 30

2304 00 00

2305 00 00

2306 41 00

2306 49 00

2306 70 00

2307 00

2308 00

2309 10

L 350/8

EN

Official Journal of the European Union

25.11.2004

ANNEX II

‘ANNEXE IV b

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

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

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

Croatian tariff
code

Description

Tariff quota
(tonnes)

Yearly increase
(tonnes)

0104

0201

0204

0207

0401

0402

0406

0406 excl
0406 90 78

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 0105, fresh,
chilled or frozen.

300

200

110

780

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.

Cheese and curd

Cheese and curd other than Gouda

0406 90 78

Gouda

0409 00 00

Natural honey

0602 90 10

Mushroom spawn

0701 90 10

Potatoes, for manufacture of starch

0712

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

0805 10

Oranges

0808 10 (*)

Fresh apples

0809 10

0810 10

Apricots

Strawberries

1002 00 00

Rye

1101

1103

Wheat or meslin flour

Cereal groats, meal and pellets

1206 00

Sunflower seeds, whether or not broken.

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

Low erucic acid rape

– Other vegetables and mixtures of vegetables

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

Jams, fruits, jellies, preparations, other

Fruit juices

1507

1514 19
1514 99

2004 90

2005 90

2007 99

2009 71
2009 79
2009 80
2009 90

5

30

100

1 250

50

10

100

5

10

5

250

2 200

800

350

20

9 400

1 000

1 050

27 500

5 800

1 100

220

700

250

100

110

1 200

100

110

135

130

200

25.11.2004

EN

Official Journal of the European Union

L 350/9

Description

Tariff quota
(tonnes)

Yearly increase
(tonnes)

– juices of any other single fruit or vegetable

330

15

Croatian tariff
code

2009 80 50
2009 80 61
2009 80 63
2009 80 69
2009 80 71
2009 80 73
2009 80 79
2009 80 83
2009 80 84
2009 80 86
2009 80 88
2009 80 89
2009 80 95
2009 80 96
2009 80 97
2009 80 99

2106 90 10
2106 90 30
2106 90 51
2106 90 55
2106 90 59

2302

Food preparations

Bran, sharps and other residues, whether or not in the form of
pellets, derived from the sifting, milling or other working of cere-
als or of leguminous plants.

2302 30

– of wheat

2309

Preparations of a kind used in animal feeding.

2309 90

– Other

(*) Quota shall be allocated in the period from 21 February – 14 September.’

550

6 200

1 350

L 350/10

EN

Official Journal of the European Union

25.11.2004

ANNEX III

‘ANNEX IV(d)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(progressive elimination of MFN duties within tariff quotas)

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

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

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

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

— on 1 January 2006 the remaining duties shall be abolished

Description

Tariff
quota
(tonnes)

Yearly
increase
(tonnes)

Croatian tariff
code

0103 91
0103 92

0210

0401

0402

Live swine

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

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

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

0405 10

Butter

0702

0703 20

0805 20

Tomatoes, fresh or chilled.

Garlic

– Mandarins (including tangerines and satsumas); clementines,

wilkings and similar citrus hybrids

0806 10

Table grapes

1509

Olive oil

1602 41 to
1602 49

1701

2002

2009 12 00
2009 19 91
2009 19 98

Prepared or preserved meat of swine

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

Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid

– orange juice: other

550

500

3 300

15 400

300

8 250

1 100

2 640

8 800

390

330

6 270

5 430

1 980

25

15

150

700

10

375

50

120

400

20

15

285

240

90’

25.11.2004

EN

Official Journal of the European Union

L 350/11

ANNEX IV

‘ANNEX IV(e)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties for unlimited quantities)

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

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

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

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

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

0104

0105

0105 12

0105 92

Live sheep and goats.

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

– – Turkeys

– – Fowls of the species Gallus domesticus, weighing not more than 2 000 grams

0105 92 00 20
0105 92 00 30

– – – other

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 mat-
ter; products consisting of natural milk constituents, whether or not containing added
sugar or other sweetening matter, not elsewhere specified or included.

0407 00

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

0407 00 30 40

– – – turkey eggs

0601

0602

0603

0708

0710

0711

0712

0713

0901

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
flower; chicory plants and roots other than roots of heading No 1212.

Other live plants (including their roots), cuttings and slips; mushroom spawn.

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes,
fresh, dried, dyed, bleached, impregnated or otherwise prepared.

Leguminous vegetables, shelled or unshelled, fresh or chilled.

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

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul-
phur 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.

0901 21 00
0901 22 00

1003 00

– Coffee roasted

Barley.

1003 00 90 10

– – – brewing

1004 00 00

Oats

1005

1005 90

Maize (corn).

– Other

L 350/12

EN

Official Journal of the European Union

25.11.2004

1104

1105

1702 30

1702 40

2005

2005 40 00

2005 51 00

2008

2008 50

2008 70

2009

2009 41

2009 41 10

2009 69

2206

2302

2302 30

2306

2306 90

2309

2309 90

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground.

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

– Glucose and glucose syrup, not containing fructose or containing in the dry state less

than 20 % by weight of fructose

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 %

by weight of fructose

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not fro-
zen, other than products of heading No 2006.

– Peas (Pisum sativum)

– – Beans, shelled

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

– Apricots

– Peaches

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

– Pineapple juice

– – – Other

– Grape juice (including grape must)

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented bev-
erages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere
specified or included.

Bran, sharps and other residues, whether or not in the form of pellets, derived from the
sifting, milling or other working of cereals or of leguminous plants.

– of wheat

Oil-cake and other solid residues, whether or not ground or in the form of pellets, result-
ing from the extraction of vegetable fats or oils, other than those of heading No 2304 or
2305.

– Other

Preparations of a kind used in animal feeding.

– Other’

25.11.2004

EN

Official Journal of the European Union

L 350/13

ANNEX V

‘ANNEX IV(f)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties within quota)

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

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

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

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

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

Croatian tariff
code

Description

0102 90

Live bovine animals

0202

0203

0701

0703 10

0703 90

0807 11 00
0807 19 00

Meat of bovine animals, frozen.

Meat of swine, fresh, chilled or frozen.

Potatoes, fresh or chilled.

Onions and shallots,

Leeks and other alliaceous vegetables

– Melons (including watermelons):

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

1602 10 to
1602 39
1602 50 to
1602 90

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

Tariff quota
(tonnes)

Yearly
increase
(tonnes)

220

3 300

8 030

13 200

11 290

6 210

6 000

990

8 580

17 500

1 980

560

10

150

365

600

500

275

300

45

390

750

90

30

2401

Unmanufactured tobacco; tobacco refuse.

220

10’

L 350/14

EN

Official Journal of the European Union

25.11.2004

ANNEX VI

‘ANNEX IV(g)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

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

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

Description

Tariff
Quota
tons

Duty Applicable

Live bovine animals

9 000

15 %

Croatian tariff
code

0102 90 05
0102 90 21
0102 90 29
0102 90 41
0102 90 49
0102 90 71

0103 91
0103 92

0203

0401

Live swine

0105 92 00 20

Fowl of the species Gallus domesticus weighing not more
than 2 000 g

Meat of swine, fresh chilled or frozen

2 550

90

3 570

15 %

10 %

25 %

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

12 600

EUR 4,2/100 kg

0704 90 10

Cabbages

0706 10 00

Fresh or chilled carrots

0706 90 30

Horseradish, fresh or chilled

0706 90 90

Kale

0707

Cucumbers or gherkins, fresh or chilled

0709 51 00

Mushrooms, fresh or chilled

0709 59 00

Chanterelles, flap mushrooms

0709 60 10

Sweet peppers, fresh or chilled

0710 21 00
0710 22 00
0710 90 00

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

1001 90 99

Wheat and meslin, other

1005 90

Maize, other

1206 00 91
1206 00 99

Sunflower seeds, whether or not broken

1517 10 90

Margarine

1601 00 (*)

Sausages and similar products (*)

1602 10 –
1602 39

1602 41 –
1602 49

1702 40

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

Prepared or preserved meat of swine

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

1703 90 00

Beet molasses

2001

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

(*)

In the year 2005 the quota for the products 1601 00 is subject to a 400t increase.’

160

140

110

200

340

310

1 500

9 000

20 000

2 160

1 200

1 500

240

180

1 000

14 500

1 650

50 % mfn

50 % mfn

50 % mfn

10 %

10 %

12 %

7 %

15 %

9 %

6 %

20 %

10 %

10 %

10 %

5 %

14 %

15 %

25.11.2004

EN

Official Journal of the European Union

L 350/15

ANNEX VII

‘ANNEX V(a)

(products referred to in Article 15(1))

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

CN code

Description

2004

2005 onwards

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

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

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

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

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

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

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 con-
sumption

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

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

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

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

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

0301 91 10
0301 91 90
0302 11 10
0302 11 20
0302 11 80
0303 21 10
0303 21 20
0303 21 80
0304 10 15
0304 10 17
ex 0304 10 19
ex 0304 10 91
0304 20 15
0304 20 17
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
0305 49 45
ex 0305 59 80
ex 0305 69 80

0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

L 350/16

EN

Official Journal of the European Union

25.11.2004

CN code

1604 13 11
1604 13 19
ex 1604 20 50

1604 16 00
1604 20 40

1604

CN code

1604

Prepared or preserved sardines

Description

Prepared or preserved anchovies

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

Description

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

2004

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

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

TQ: 1 290 t at 0 %
Over the TQ: reduced
tariff see below

2005 onwards

TQ: 1 550 t at 0 %
Over the TQ: reduced
tariff see below

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

25.11.2004

EN

Official Journal of the European Union

L 350/17

ANNEX 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.

Description

2004

2005 onwards

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

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

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

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

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

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

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

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

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

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

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

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

CN code

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

ex 0305 49 80

ex 0305 59 80
ex 0305 69 80

0301 93 00
0302 69 11
0303 79 11
ex 0304 10 19
ex 0304 10 91
ex 0304 20 19
ex 0304 90 10
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

ex 0301 99 90
0302 69 61
0303 79 71
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

ex 0301 99 90
0302 69 94
ex 0303 77 00
ex 0304 10 38
ex 0304 10 98
ex 0304 20 94
ex 0304 90 97
ex 0305 10 00
ex 0305 30 90
ex 0305 49 80
ex 0305 59 80
ex 0305 69 80

L 350/18

EN

Official Journal of the European Union

25.11.2004

CN code

1604 13 11
1604 13 19
ex 1604 20 50
1604 16 00
1604 20 40

1604

CN code

1604

Description

Prepared or preserved sardines
Prepared or preserved anchovies

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

Description

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

2004

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

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

2005 onwards

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/19

ANNEX IX

(Products referred to in Article 12 of the IA)

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

Quota for
2004

Quota for
2005

Quota for
2006 and the
following
years

(3)

2 070
tonnes

(4)

2 230
tonnes

(5)

2 390
tonnes

CN code

Description

(1)

0403

(2)

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

0403 10

– Yoghurt:

0403 10 51
to 0403 10 99

– – Flavoured or containing added fruit, nuts or cocoa

0403 90

– Other:

0403 90 71 to
0403 90 99

0405

– – Flavoured or containing added fruit, nuts or cocoa

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

60 tonnes

64 tonnes

68 tonnes

600 tonnes 650 tonnes

700 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:

1517 10

– Margarine, excluding liquid margarine:

1517 10 10

– – Containing more than 10 % but not more than 15 %

by weight of milk fats

1517 90

– Other:

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

2205

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

360 hl

390 hl

420 hl

L 350/20

EN

(1)

2208

ex 2208 90 33
ex 2208 90 38

2402

Official Journal of the European Union

25.11.2004

(2)

(3)

(4)

(5)

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

– – – plum-brandy (Slivovitz“)”

60 hl

65 hl

70 hl

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

30 tonnes 32,5 tonnes

35 tonnes

2402 20

– Cigarettes containing tobacco

2402 90 00

– Other

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

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.

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

CN code

Description

Quota (tonnes)

2004

2005

Applicable
duty within
quota

(% MFN)

2006
and
following
years

(1)

1704

(2)

(3)

(4)

(5)

(6)

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

1704 90

– Other

1806

1905

2105 00

2202

Chocolate and other food preparations containing
cocoa

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

containing

1 100

1 150

1 200

2 130

2 270

2 410

2 920

3 080

3 240

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

1 290

1 360

1 430

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

added

16 300

17 200

18 100

0

0

0

0

0

Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annu-
ally 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.

25.11.2004

EN

Official Journal of the European Union

L 350/21

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

Quota (in tonnes)

2004

2005

2006

300

300

300

CN code

Description

ex 2103

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

2103 90 30

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

2103 90 90

– – other’

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.

L 350/22

EN

Official Journal of the European Union

25.11.2004

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 provi-
sions

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)

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

(2) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities from the

quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

2.

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

3.

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 cus-
toms tariff
code

Description

Applicable
duty

Annual
Quantities
(hl)

Yearly
increase (hl)

Specific provi-
sions

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) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota

reaches a maximum of 18 000 hl.

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

25.11.2004

EN

Official Journal of the European Union

L 350/23

(b)

(i)

originating in the Community, which has been produced in accordance with the rules governing the oeno-
logical practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May
1999 on the common organisation of the market in wine (*);

(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.

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 ques-
tion 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 Agree-
ment operates.

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

(*) OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Community Regulation (EC) No 1795/2003 (OJ L 262,

14.10.2003, p. 13).’

L 350/24

EN

Official Journal of the European Union

25.11.2004

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

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

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

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

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

Note 3:

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

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

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more
working or processing also confers originating status; conversely, the carrying-out of less working or processing can-
not 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.

25.11.2004

EN

Official Journal of the European Union

L 350/25

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 obvi-
ously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See
also Note 6.2 below in relation to textiles).

Example:

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

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

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths can-
not normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that
is, the fibre stage.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be
used, then these percentages may not be added together. In other words, the maximum value of all the non-originating
materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not
be exceeded, in relation to the particular materials to which they apply.

Note 4:

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

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

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

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

of headings 5501 to 5507.

Note 5:

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

L 350/26

EN

Official Journal of the European Union

25.11.2004

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

two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

Example:

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

25.11.2004

EN

Official Journal of the European Union

L 350/27

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 manu-
facture 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 head-
ing 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accord-
ingly, a mixed product.

5.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether,

whether or not gimped”, this tolerance is 20 % in respect of this yarn.

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

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

following:

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h)

alkylation;

(i)

isomerisation.

L 350/28

EN

Official Journal of the European Union

25.11.2004

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

(a)

(b)

(c)

(d)

(e)

(f)

vacuum-distillation;

redistillation by a very thorough fractionation-process;

cracking;

reforming;

extraction by means of selective solvents;

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

(g) polymerisation;

(h)

alkylation;

(ij)

(k)

isomerisation;

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

(l)

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

(m)

(n)

(o)

(p)

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 oC, 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 lubricat-
ing 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 condition that less than 30 % of these
products distils, by volume, including losses, at 300 oC, by the ASTM D 86 method;

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

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/29

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

All the animals of Chapter 1 shall be
wholly obtained

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

0403

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

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

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

Manufacture in which:

– all the materials of Chapter 4 used are

wholly obtained,

– all the fruit juice (except that of pine-
lime or grapefruit) of head-

apple,
ing 2009 used is originating,

and

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

ex Chapter 5

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

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

ex 0502

Chapter 6

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

Cleaning,
sorting
straightening of bristles and hair

disinfecting,

and

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

Manufacture in which:

– all the materials of Chapter 6 used are

wholly obtained,

and

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

L 350/30

EN

Official Journal of the European Union

25.11.2004

(1)

Chapter 7

Chapter 8

(2)

(3)

or

(4)

Edible vegetables and certain roots and
tubers

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

Edible fruit and nuts; peel of citrus fruits
or melons

Manufacture in which:

– all the fruit and nuts used are wholly

obtained,

and

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

ex Chapter 9

Coffee, tea, maté and spices; except for: Manufacture in which all the materials
of Chapter 9 used are wholly obtained

0901

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

Manufacture from materials of any head-
ing

0902

Tea, whether or not flavoured

Manufacture from materials of any head-
ing

ex 0910

Mixtures of spices

Chapter 10

Cereals

ex Chapter 11

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

Manufacture from materials of any head-
ing

Manufacture in which all the materials
of Chapter 10 used are wholly obtained

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

ex 1106

Flour, meal and powder of the dried,
shelled leguminous vegetables of head-
ing 0713

Drying and milling of leguminous veg-
etables of heading 0708

Chapter 12

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

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

1301

1302

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

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

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

– Mucilages and thickeners, modified,

derived from vegetable products

Manufacture from non-modified muci-
lages and thickeners

25.11.2004

EN

Official Journal of the European Union

L 350/31

(1)

(2)

(3)

or

(4)

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable
products not elsewhere specified or
included

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

ex Chapter 15

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

Manufacture from materials of any head-
ing, except that of the product

1501

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

– Fats from bones or waste

– Other

Manufacture from materials of any head-
ing, except those of heading 0203, 0206
or 0207 or bones of heading 0506

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

1502

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

– Fats from bones or waste

Manufacture from materials of any head-
ing, except those of heading 0201, 0202,
0204 or 0206 or bones of heading 0506

– Other

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

1504

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 head-
ing, including other materials of heading
1504

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of
heading 1505

1506

Other animal fats and oils and their frac-
tions, whether or not refined, but not
chemically modified:

L 350/32

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Solid fractions

Manufacture from materials of any head-
ing, including other materials of heading
1506

– Other

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

1507 to 1515

Vegetable oils and their fractions:

Manufacture from materials of any head-
ing, except that of the product

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

– Solid fractions, except

for that of

jojoba oil

Manufacture from other materials of
headings 1507 to 1515

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

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

Manufacture in which:

– all the materials of Chapter 2 used are

wholly obtained,

and

– all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511 and
1513 may be used

Margarine; edible mixtures or prepara-
tions of animal or vegetable fats or oils
or of fractions of different fats or oils of
this Chapter, other than edible fats or
oils or their fractions of heading 1516

Manufacture in which:

– all the materials of Chapters 2 and 4

used are wholly obtained,

and

– all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511 and
1513 may be used

1516

1517

Chapter 16

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

Manufacture:

– from animals of Chapter 1,

and/or

– in which all the materials of Chap-

ter 3 used are wholly obtained

25.11.2004

EN

Official Journal of the European Union

L 350/33

(1)

(2)

(3)

or

(4)

ex Chapter 17

Sugars and sugar confectionery; except
for:

Manufacture from materials of any head-
ing, except that of the product

ex 1701

1702

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

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

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

– Chemically-pure maltose and fructose Manufacture from materials of any head-
ing, including other materials of head-
ing 1702

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

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

– Other

Manufacture in which all the materials
used are originating

ex 1703

Molasses resulting from the extraction
or refining of 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

1704

Sugar confectionery (including white
chocolate), not containing cocoa

Manufacture:

– from materials of any heading, except

that of the product,

and

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

Chapter 18

Cocoa and cocoa preparations

Manufacture:

– from materials of any heading, except

that of the product,

and

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

L 350/34

EN

Official Journal of the European Union

25.11.2004

(1)

1901

(2)

(3)

or

(4)

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

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture:

– from materials of any heading, except

that of the product,

and

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

1902

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

such as

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

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

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

Manufacture in which:

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

and

– all the materials of Chapters 2 and 3

used are wholly obtained

1903

Tapioca and substitutes therefore pre-
pared from starch, in the form of flakes,
grains, pearls, siftings or similar forms

Manufacture from materials of any head-
ing, except potato starch of head-
ing 1108

25.11.2004

EN

Official Journal of the European Union

L 350/35

(2)

(3)

or

(4)

(1)

1904

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
(except flour, groats and meal), pre-
cooked or otherwise prepared, not else-
where specified or included

Manufacture:

– from materials of any heading, except

those of heading 1806,

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

and

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

Manufacture from materials of any head-
ing, except those of Chapter 11

1905

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

ex Chapter 20

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

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

ex 2001

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

Manufacture from materials of any head-
ing, except that of the product

ex 2004 and ex 2005

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

Manufacture from materials of any head-
ing, except that of the product

2006

2007

fruit, nuts,

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

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

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

Manufacture:

– from materials of any heading, except

that of the product,

ex 2008

– Nuts, not containing added sugar or

spirits

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 head-
ings 0801, 0802 and 1202 to 1207 used
exceeds 60 % of the ex-works price of
the product

L 350/36

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Peanut butter; mixtures based on cere-

als; palm hearts; maize (corn)

Manufacture from materials of any head-
ing, except that of the product

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

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

2009

Fruit juices (including grape must) and
vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweet-
ening 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

ex Chapter 21

Miscellaneous
except for:

edible

preparations;

Manufacture from materials of any head-
ing, except that of the product

2101

2103

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

essences

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which all the chicory used is wholly

obtained

Sauces and preparations therefor; mixed
condiments and mixed seasonings; mus-
tard flour and meal and prepared mus-
tard:

– Sauces and preparations

therefor;
mixed condiments and mixed season-
ings

Manufacture from materials of any head-
ing, except that of the product. However,
mustard flour or meal or prepared mus-
tard may be used

– Mustard flour and meal and prepared

mustard

Manufacture from materials of any head-
ing

25.11.2004

EN

Official Journal of the European Union

L 350/37

(1)

(2)

(3)

or

(4)

ex 2104

Soups and broths and preparations
therefor

Manufacture from materials of any head-
ing, except prepared or preserved veg-
etables of headings 2002 to 2005

2106

Food preparations not elsewhere speci-
fied 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 beverages, not
including fruit or vegetable juices of
heading 2009

– from materials of any heading, except

that of the product,

and

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

2207

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

Manufacture:

– from materials of any heading, except

heading 2207 or 2208,

and

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

L 350/38

EN

Official Journal of the European Union

25.11.2004

(1)

2208

(2)

(3)

or

(4)

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

Manufacture:

– from materials of any heading, except

heading 2207 or 2208,

and

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

ex Chapter 23

Residues and waste from the food indus-
tries; prepared animal fodder; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 2301

ex 2303

ex 2306

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

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

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

Manufacture in which all the maize used
is wholly obtained

Oil cake and other solid residues result-
ing from the extraction of olive oil, con-
taining more than 3 % of olive oil

Manufacture in which all the olives used
are wholly obtained

2309

Preparations of a kind used in animal
feeding

Manufacture in which:

– all the cereals, sugar or molasses, meat

or milk used are originating,

and

– all the materials of Chapter 3 used are

wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco sub-
stitutes; except for:

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

2402

Cigars, cheroots, cigarillos and ciga-
rettes, of tobacco or of tobacco substi-
tutes

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

ex 2403

Smoking tobacco

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

25.11.2004

EN

Official Journal of the European Union

L 350/39

(1)

(2)

(3)

or

(4)

ex Chapter 25

Salt; sulphur; earths and stone; plaster-
ing materials, lime and cement; except
for:

Manufacture from materials of any head-
ing, except that of the product

ex 2504

ex 2515

ex 2516

crystalline

Natural
graphite, with
enriched carbon content, purified and
ground

Enriching of the carbon content, purify-
ing and grinding of crude crystalline
graphite

Marble, merely cut, by sawing or other-
wise, into blocks or slabs of a rectangu-
lar (including square) shape, of a thick-
ness not exceeding 25 cm

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

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

ex 2520

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

Manufacture from materials of any head-
ing, except that of the product. However,
natural magnesium carbonate (magnes-
ite) may be used

Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 27

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

Manufacture from materials of any head-
ing, except that of the product

L 350/40

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 2707

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 tem-
perature of up to 250 °C (including mix-
tures of petroleum spirit and benzole),
for use as power or heating fuels

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

or

Other operations in which all the mate-
rials 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 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

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

or

Other operations in which all the mate-
rials 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

2711

Petroleum gases and other gaseous
hydrocarbons

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

2712

Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax, ozok-
erite, lignite wax, peat wax, other min-
similar products
eral waxes,
obtained by synthesis or by other pro-
cesses, whether or not coloured

and

or

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

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

or

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

25.11.2004

EN

Official Journal of the European Union

L 350/41

(1)

2713

(2)

(3)

or

(4)

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

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

or

Other operations in which all the mate-
rials 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

2714

Bitumen and asphalt, natural; bitumi-
nous or oil shale and tar sands; asphal-
tites and asphaltic rocks

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

or

Other operations in which all the mate-
rials 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

2715

Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on min-
eral tar pitch (for example, bituminous
mastics, cut-backs)

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

or

Other operations in which all the mate-
rials 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 28

Inorganic chemicals; organic or inor-
ganic compounds of precious metals, of
rare-earth metals, of radioactive ele-
ments or of isotopes; except for:

Manufacture from materials of any head-
ing, 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 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

L 350/42

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons for use as power
or heating fuels

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

or

Other operations in which all the mate-
rials 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 2902

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

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

or

Other operations in which all the mate-
rials 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 2905

Metal alcoholates of alcohols of this
heading and of ethanol

Manufacture from materials of any head-
ing, 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

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sul-
phonated, nitrated or nitrosated deriva-
tives

Manufacture from materials of any head-
ing. However, the value of all the mate-
rials 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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

25.11.2004

EN

Official Journal of the European Union

L 350/43

(1)

(2)

(3)

or

(4)

ex 2932

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

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

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

– Cyclic acetals and internal hemiacetals
and their halogenated, sulphonated,
nitrated or nitrosated derivatives

Manufacture from materials of any head-
ing

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

2933

Heterocyclic compounds with nitrogen
hetero-atom(s) only

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

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

2934

Nucleic acids and their salts, whether or
not chemically defined; other heterocy-
clic compounds

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

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

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 head-
ing, 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

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

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

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

L 350/44

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Other

– – Human blood

– – Animal blood prepared for thera-

peutic or prophylactic uses

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

– – Haemoglobin, blood globulins and

serum globulins

– – Other

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

Manufacture from materials of any head-
ing, including other materials of heading
3002. However, materials of the same
description as the product may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

3003 and 3004

Medicaments (excluding goods of head-
ing 3002, 3005 or 3006):

– Obtained from amikacin of heading

2941

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

25.11.2004

EN

Official Journal of the European Union

L 350/45

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

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

and

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

ex 3006

Waste pharmaceuticals
note 4(k) to this Chapter

specified in

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

ex Chapter 31

Fertilisers; except for:

Manufacture from materials of any head-
ing, 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 3105

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

Manufacture:

– from materials of any heading, except
that of the product. However, materi-
als 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,

– sodium nitrate

– calcium cyanamide

– potassium sulphate

– magnesium potassium sulphate

and

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and
other derivatives

Manufacture from tanning extracts of
vegetable origin

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

L 350/46

EN

Official Journal of the European Union

25.11.2004

(1)

3205

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, except 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 in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

ex Chapter 33

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

Manufacture from materials of any head-
ing, 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

3301

Essential oils (terpeneless or not), includ-
ing “concretes” and “absolutes”; res-
inoids; extracted oleoresins; concentrates
of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage
or maceration; terpenic by-products of
the deterpenation of essential oils; aque-
ous distillates and aqueous solutions of
essential oils

Manufacture from materials of any head-
ing, including materials of a different
“group” (2)
in this heading. However,
materials of the same group as the prod-
uct 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 Chapter 34

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

Manufacture from materials of any head-
ing, 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 3403

Lubricating preparations containing less
than 70 % by weight of petroleum oils
or oils obtained from bituminous min-
erals

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

or

Other operations in which all the mate-
rials 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

3404

Artificial waxes and prepared waxes:

(1) 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

(2) A “group” is regarded as any part of the heading separated from the rest by semicolon.
(3) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

25.11.2004

EN

Official Journal of the European Union

L 350/47

(1)

(2)

(3)

or

(4)

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

Manufacture from materials of any head-
ing, 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

– Other

Manufacture from materials of any head-
ing, except:

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

– hydrogenated oils having the charac-

ter of waxes of heading 1516,

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

– materials of heading 3404

However, these materials may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

ex Chapter 35

Albuminoidal
starches; glues; enzymes; except for:

substances; modified

Manufacture from materials of any head-
ing, 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

3505

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

– Starch ethers and esters

Manufacture from materials of any head-
ing, including other materials of heading
3505

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

– Other

Manufacture from materials of any head-
ing, except those of heading 1108

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

ex 3507

Prepared enzymes not elsewhere speci-
fied or included

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

L 350/48

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

Chapter 36

Explosives;
products;
pyrotechnic
matches; pyrophoric alloys; certain com-
bustible preparations

Manufacture from materials of any head-
ing, 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 Chapter 37

Photographic
goods; except for:

or

cinematographic

Manufacture from materials of any head-
ing, 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

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

– Instant print film for colour photog-

raphy, in packs

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

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

– Other

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

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

3702

3704

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

Manufacture from materials of any head-
ing, except those of headings 3701 and
3702

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

Photographic plates, film paper, paper-
board and textiles, exposed but not
developed

Manufacture from materials of any head-
those of headings 3701
ing, except
to 3704

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

ex Chapter 38

Miscellaneous chemical products; except
for:

Manufacture from materials of any head-
ing, 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

25.11.2004

EN

Official Journal of the European Union

L 350/49

(1)

(2)

(3)

or

(4)

ex 3801

– Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbon-
aceous pastes for electrodes

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

– Graphite in paste form, being a mix-
ture 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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

3809

3810

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

Insecticides,
fungicides,
rodenticides,
herbicides, 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 acceler-
ate the dyeing or fixing of dyestuffs and
other products and preparations (for
example, dressings and mordants), of a
kind used in the textile, paper, leather or
like industries, not elsewhere specified or
included

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

L 350/50

EN

Official Journal of the European Union

25.11.2004

(1)

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

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

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

– Other

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

Prepared “rubber accelerators”; com-
pound plasticisers for rubber or plastics,
not elsewhere specified or included; anti-
oxidizing preparations and other com-
pound stabilizers for rubber or plastics

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

and charges

Preparations
fire-
extinguishers; charged fire-extinguishing
grenades

for

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 thin-
ners, 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 elec-
tronics, 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

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

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

Anti-freezing preparations and prepared
de-icing fluids

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

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/51

(1)

3823

3824

(2)

(3)

or

(4)

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

– Industrial monocarboxylic fatty acids,

acid oils from refining

Manufacture from materials of any head-
ing, except that of the product

– Industrial fatty alcohols

Manufacture from materials of any head-
ing, including other materials of heading
3823

Manufacture from materials of any head-
ing, 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

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

– The following of this heading:

– – Prepared

binders

foundry
moulds or cores based on natural
resinous products

for

– – Naphthenic

acids,

their water-

insoluble salts and their esters

– – Sorbitol other than that of heading

2905

– – Petroleum sulphonates, excluding
petroleum sulphonates of alkali
metals, of ammonium or of etha-
nolamines; thiophenated sulphonic
acids of oils obtained from bitumi-
nous minerals, and their salts

– – Ion exchangers

– – Getters for vacuum tubes

– – Alkaline iron oxide for the purifica-

tion of gas

– – Ammoniacal gas liquors and spent
oxide produced in coal gas purifica-
tion

– – Sulphonaphthenic
water-insoluble
esters

acids,

their
and their

salts

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having different

anions

– – Copying pastes with a basis of gela-
tin, whether or not on a paper or
textile backing

L 350/52

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Other

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

3901 to 3915

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

– Addition homopolymerisation prod-
ucts in which a single monomer con-
tributes more than 99 % by weight to
the total polymer content

Manufacture in which:

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

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

and

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

– Other

Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (1)

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

ex 3907

– Copolymer, made from polycarbon-
acrylonitrile-butadiene-

ate
styrene copolymer (ABS)

and

– Polyester

Manufacture from materials of any head-
ing, 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 (1)

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 poly-
carbonate of tetrabromo-(bisphenol A)

3912

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

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

3916 to 3921

except

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

for headings

(1) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911,

on the other hand, this restriction only applies to that group of materials which predominates by weight products.

25.11.2004

EN

Official Journal of the European Union

L 350/53

(1)

(2)

(3)

or

(4)

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

than rectangular

products,

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

– Other:

– – Addition

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

Manufacture in which:

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

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

and

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

– – Other

Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (1)

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

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

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

and

– within the above limit, the value of all
the materials of the same heading as
the product used does not exceed
20 % of the 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 par-
tial salt which is a copolymer of ethylene
and metacrylic acid partly neutralised
with metal ions, mainly zinc and sodium

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

– Sheets of regenerated cellulose, polya-

mides or polyethylene

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

ex 3921

Foils of plastic, metallised

Manufacture from highly-transparent
polyester-foils with a thickness of less
than 23 micron (2)

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

(1) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911,

on the other hand, this restriction only applies to that group of materials which predominates by weight products.

(2) 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 %.

L 350/54

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

3922 to 3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for: Manufacture from materials of any head-

ing, except that of the product

ex 4001

Laminated slabs of crepe rubber for
shoes

Lamination of sheets of natural rubber

4005

4012

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

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

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

– Retreaded pneumatic, solid or cush-

Retreading of used tyres

ion tyres, of rubber

– Other

Manufacture from materials of any head-
ing, except those of headings 4011 and
4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than fur-
skins) and leather; except for:

Manufacture from materials of any head-
ing, 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
including parchment-dressed
crusting,
leather, without wool or hair on,
whether or not split, other than leather
of heading 4114

ex 4114

leather and patent

Patent
leather; metallised leather

laminated

Manufacture from materials of any head-
ing, except that of the product

Manufacture from materials of any head-
ing, 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

25.11.2004

EN

Official Journal of the European Union

L 350/55

(1)

(2)

(3)

or

(4)

Chapter 42

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

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 43

Furskins and artificial fur; manufactures
thereof; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

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

– Other

Manufacture
tanned or dressed furskins

from non-assembled,

4303

Articles of apparel, clothing accessories
and other articles of furskin

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

ex Chapter 44

Wood and articles of wood; wood char-
coal; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or end-jointing

Splicing, planing,
jointing

sanding or

end-

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

ex 4409

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings
including
and mouldings,
moulded skirting and other moulded
boards

Beading or moulding

L 350/56

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 4415

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

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats, tubs and other coo-
pers’ products and parts thereof, of wood

Manufacture from riven staves, not fur-
ther worked than sawn on the two prin-
cipal surfaces

ex 4418

– Builders’
wood

joinery and carpentry of

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

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for
footwear

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

ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any head-
ing, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

Manufacture from materials of any head-
ing, except that of the product

Chapter 47

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

Manufacture from materials of any head-
ing, 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 head-
ing, except that of the product

ex 4811

Paper and paperboard, ruled, lined or
squared only

Manufacture from paper-making materi-
als of Chapter 47

25.11.2004

EN

Official Journal of the European Union

L 350/57

(1)

4816

4817

(2)

(3)

or

(4)

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

Manufacture from paper-making materi-
als of Chapter 47

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 4818

Toilet paper

Manufacture from paper-making materi-
als of Chapter 47

ex 4819

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

Manufacture:

– from materials of any heading, except

that of the product,

ex 4820

Letter pads

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

ex 4823

Other paper, paperboard, cellulose wad-
ding and webs of cellulose fibres, cut to
size or shape

Manufacture from paper-making materi-
als of Chapter 47

ex Chapter 49

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

Manufacture from materials of any head-
ing, except that of the product

4909

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

Manufacture from materials of any head-
ing, except those of headings 4909 and
4911

L 350/58

EN

Official Journal of the European Union

25.11.2004

(1)

4910

(2)

(3)

or

(4)

Calendars of any kind, printed, including
calendar blocks:

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

– Other

Manufacture from materials of any head-
ing, except those of headings 4909 and
4911

ex Chapter 50

Silk; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 5003

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

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (1)

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

25.11.2004

EN

Official Journal of the European Union

L 350/59

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 51

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

Manufacture from materials of any head-
ing, except that of the product

5106 to 5110

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

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 350/60

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

5111 to 5113

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

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 52

Cotton; except for:

Manufacture from materials of any head-
ing, except that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

25.11.2004

EN

Official Journal of the European Union

L 350/61

(1)

(2)

(3)

or

(4)

5208 to 5212

Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 53

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

Manufacture from materials of any head-
ing, except that of the product

5306 to 5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 350/62

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

5309 to 5311

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

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– jute yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

5401 to 5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

25.11.2004

EN

Official Journal of the European Union

L 350/63

(1)

(2)

(3)

or

(4)

5407 and 5408

Woven fabrics of man-made filament
yarn:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 350/64

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

5512 to 5516

Woven fabrics of man-made staple
fibres:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

Manufacture from (1):

– coir yarn,

– natural fibres,

– chemical materials or textile pulp,

or

– paper-making materials

ex Chapter 56

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

5602

Felt, whether or not
coated, covered or laminated:

impregnated,

– Needleloom felt

Manufacture from (1):

– natural fibres,

or

– chemical materials or textile pulp

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

25.11.2004

EN

Official Journal of the European Union

L 350/65

(1)

(2)

(3)

or

(4)

However:

– polypropylene filament of heading

5402,

– polypropylene fibres of heading 5503

or 5506,

or

– polypropylene filament tow of head-

ing 5501,

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

– Other

Manufacture from (1):

– natural fibres,

– man-made staple fibres made from

casein,

or

– chemical materials or textile pulp

5604

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

– Rubber thread and cord, textile cov-

ered

Manufacture from rubber thread or cord,
not textile covered

– Other

Manufacture from (1):

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 350/66

EN

Official Journal of the European Union

25.11.2004

(2)

(3)

or

(4)

(1)

5605

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

Manufacture from (1):

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper-making materials

Manufacture from (1):

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper-making materials

5606

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

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (1):

– natural fibres,

or

– chemical materials or textile pulp

However:

– polypropylene filament of heading

5402,

– polypropylene fibres of heading 5503

or 5506,

or

– polypropylene filament tow of head-

ing 5501,

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

25.11.2004

EN

Official Journal of the European Union

L 350/67

(1)

(2)

(3)

or

(4)

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

Jute fabric may be used as a backing

– Of other felt

Manufacture from (1):

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

or

– chemical materials or textile pulp

– Other

Manufacture from (1):

– coir yarn or jute yarn,

– synthetic or artificial filament yarn,

– natural fibres,

or

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

Jute fabric may be used as a backing

ex Chapter 58

Special woven fabrics; tufted textile fab-
rics; lace; tapestries; trimmings; embroi-
dery; except for:

– Combined with rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– natural fibres,

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

L 350/68

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

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

or

– chemical materials or textile pulp

or

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

decatising,

5805

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

Manufacture from materials of any head-
ing, except that of the product

5810

Embroidery in the piece, in strips or in
motifs

Manufacture:

– from materials of any heading, except

that of the product,

and

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

5901

5902

Manufacture from yarn

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

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

– Containing not more than 90 % by

Manufacture from yarn

weight of textile materials

25.11.2004

EN

Official Journal of the European Union

L 350/69

(1)

(2)

(3)

or

(4)

– Other

Manufacture from chemical materials or
textile pulp

5903

Textile fabrics impregnated, coated, cov-
ered or laminated with plastics, other
than those of heading 5902

Manufacture from yarn

or

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

decatising,

5904

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

Manufacture from yarn (1)

5905

Textile wall coverings:

– Impregnated, coated, covered or lami-
nated with rubber, plastics or other
materials

Manufacture from yarn

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

or

– chemical materials or textile pulp

or

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

decatising,

5906

Rubberised textile fabrics, other than
those of heading 5902:

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

L 350/70

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Knitted or crocheted fabrics

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

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

Manufacture from chemical materials

– Other

Manufacture from yarn

5907

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

Manufacture from yarn

or

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

decatising,

5908

Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles or the
like; incandescent gas mantles and tubu-
lar knitted gas mantle fabric therefor,
whether or not impregnated:

– Incandescent gas mantles,

impreg-

nated

– Other

Manufacture from tubular knitted gas-
mantle fabric

Manufacture from materials of any head-
ing, except that of the product

5909 to 5911

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

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

25.11.2004

EN

Official Journal of the European Union

L 350/71

(1)

(2)

(3)

or

(4)

– Woven fabrics, of a kind commonly
used in papermaking or other techni-
cal 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 mul-
tiple warp and/or weft of heading
5911

Manufacture from (1):

– coir yarn,

– the following materials:

– – yarn of polytetrafluoroethylene (2),

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

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

– – monofil of polytetrafluoroethyl-

ene (2),

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

– – glass fibre yarn, coated with phenol
resin and gimped with acrylic
yarn (2),

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

– – natural fibres,

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

or

– – chemical materials or textile pulp

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

or

– chemical materials or textile pulp

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

L 350/72

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

Chapter 60

Knitted or crocheted fabrics

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accesso-
ries, knitted or crocheted:

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

Manufacture from yarn (1) (2)

– Other

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing accesso-
ries, not knitted or crocheted; except for:

Manufacture from yarn (1) (2)

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

Women’s, girls’ and babies’ clothing and
clothing accessories for babies, embroi-
dered

Manufacture from yarn (2)

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (2)

ex 6210 and ex 6216

Fire-resistant equipment of fabric cov-
ered with foil of aluminised polyester

Manufacture from yarn (2)

or

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated fab-
ric used does not exceed 40 % of the
ex-works price of the product (2)

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

25.11.2004

EN

Official Journal of the European Union

L 350/73

(1)

(2)

(3)

or

(4)

6213 and 6214

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

– Embroidered

Manufacture from unbleached single
yarn (1)

(2)

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (2)

– Other

Manufacture from unbleached single
yarn (1) (2)

or

Making up, followed by printing accom-
panied by at least two preparatory or
finishing operations (such as scouring,
bleaching, mercerising, heat setting, rais-
ing, calendering, shrink resistance pro-
cessing, permanent finishing, decatising,
impregnating, mending and burling),
provided that
the
unprinted goods of headings 6213 and
6214 used does not exceed 47,5 % of
the ex-works price of the product

the value of all

6217

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

– Embroidered

Manufacture from yarn (2)

or

Manufacture from unembroidered fab-
ric, provided that the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the prod-
uct (2)

– Fire-resistant equipment of fabric cov-
ered with foil of aluminised polyester

Manufacture from yarn (2)

or

Manufacture from uncoated fabric, pro-
vided that the value of the uncoated fab-
ric used does not exceed 40 % of the
ex-works price of the product (2)

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

L 350/74

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Interlinings for collars and cuffs, cut

Manufacture:

out

– from materials of any heading, except

that of the product,

and

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

– Other

Manufacture from yarn (1)

ex Chapter 63

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

Manufacture from materials of any head-
ing, 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 (2):

– natural fibres,

or

– chemical materials or textile pulp

– Other:

– – Embroidered

Manufacture from unbleached single
yarn (1) (3)

or

Manufacture from unembroidered fabric
(other than knitted or crocheted), pro-
vided that the value of the unembroi-
dered fabric used does not exceed 40 %
of the ex-works price of the product

– – Other

Manufacture from unbleached single
yarn (1) (3)

(1) See Introductory Note 6.
(2) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(3) 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.

25.11.2004

EN

Official Journal of the European Union

L 350/75

(1)

6305

(2)

(3)

or

(4)

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

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

6306

Tarpaulins, awnings and sunblinds;
tents; sails for boats, sailboards or land-
craft; camping goods:

– Of nonwovens

Manufacture from (1) (2):

– natural fibres,

or

– chemical materials or textile pulp

– Other

Manufacture from unbleached single
yarn (1) (2)

Other made-up articles, including dress
patterns

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

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

Each item in the set must satisfy the rule
which would apply to it if it were not
included in 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

6307

6308

ex Chapter 64

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

6406

footwear

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

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

Manufacture from materials of any head-
ing, except that of the product

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

L 350/76

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex Chapter 65

Headgear and parts thereof; except for: Manufacture from materials of any head-

ing, except that of the product

6503

6505

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

Manufacture
fibres (1)

from yarn or

textile

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

Manufacture
fibres (1)

from yarn or

textile

ex Chapter 66

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

Manufacture from materials of any head-
ing, except that of the product

6601

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

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

Chapter 67

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

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 68

Articles of stone, plaster, cement, asbes-
tos, mica or similar materials; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 6803

Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of any head-
ing

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

Manufacture from worked mica (includ-
ing agglomerated or reconstituted mica)

Chapter 69

Ceramic products

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 70

Glass and glassware; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 7003, ex 7004 and
ex 7005

Glass with a non-reflecting layer

Manufacture from materials of head-
ing 7001

(1) See Introductory Note 6.

25.11.2004

EN

Official Journal of the European Union

L 350/77

(1)

7006

(2)

(3)

or

(4)

Glass of heading 7003, 7004 or 7005,
bent, edge-worked, 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 semicon-
ductor grade in accordance with
SEMII-standards (1)

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

– Other

Manufacture from materials of head-
ing 7001

7007

Safety glass, consisting of toughened
(tempered) or laminated glass

Manufacture from materials of head-
ing 7001

7008

Multiple-walled insulating units of glass Manufacture from materials of head-

ing 7001

7009

7010

7013

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

Manufacture from materials of head-
ing 7001

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

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

Manufacture from materials of any head-
ing, except that of the product

or

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

Manufacture from materials of any head-
ing, except that of the product

or

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

or

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

(1) SEMI – Semiconductor Equipment and Materials Institute Incorporated

L 350/78

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 7019

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

– uncoloured slivers, rovings, yarn or

chopped strands,

or

– glass wool

ex Chapter 71

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

Manufacture from materials of any head-
ing, except that of the product

ex 7101

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

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

ex 7102, ex 7103 and
ex 7104

Worked precious or
stones
(natural,
structed)

semi-precious
recon-

synthetic or

7106, 7108 and
7110

Precious metals:

– Unwrought

Manufacture from unworked precious
or semi-precious stones

Manufacture from materials of any head-
ing, except those of headings 7106,
7108 and 7110

or

Electrolytic, thermal or chemical separa-
tion of precious metals of heading 7106,
7108 or 7110

or

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

– Semi-manufactured or

in powder

form

Manufacture from unwrought precious
metals

ex 7107, ex 7109 and
ex 7111

Metals clad with precious metals, semi-
manufactured

Manufacture from metals clad with pre-
cious metals, unwrought

7116

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/79

(1)

(2)

(3)

or

(4)

7117

Imitation jewellery

Manufacture from materials of any head-
ing, 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 mate-
rials used does not exceed 50 % of the
ex-works price of the product

ex Chapter 72

Iron and steel; except for:

Manufacture from materials of any head-
ing, except that of the product

7207

Semi-finished products of iron or non-
alloy steel

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

7208 to 7216

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

Manufacture from ingots or other pri-
mary forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materi-
als of heading 7207

ex 7218, 7219 to

7222

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

Manufacture from ingots or other pri-
mary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materi-
als of heading 7218

ex 7224, 7225 to

7228

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

Manufacture from ingots or other pri-
mary forms of heading 7206, 7218 or
7224

7229

Wire of other alloy steel

Manufacture from semi-finished materi-
als of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

Manufacture from materials of any head-
ing, except that of the product

ex 7301

Sheet piling

Manufacture from materials of heading
7206

7302

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

Manufacture from materials of heading
7206

L 350/80

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

7304, 7305 and
7306

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

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

ex 7307

7308

Turning, drilling, reaming,
threading,
deburring and 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 prod-
uct

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

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

(excluding

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

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for: Manufacture:

– from materials of any heading, except

that of the product,

and

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

7401

7402

7403

Copper mattes; cement copper (precipi-
tated copper)

Manufacture from materials of any head-
ing, except that of the product

Unrefined copper; copper anodes for
electrolytic refining

Manufacture from materials of any head-
ing, except that of the product

Refined copper and copper alloys,
unwrought:

– Refined copper

Manufacture from materials of any head-
ing, except that of the product

– Copper alloys and refined copper con-

taining other elements

from refined

Manufacture
copper,
unwrought, or waste and scrap of cop-
per

7404

Copper waste and scrap

Manufacture from materials of any head-
ing, except that of the product

25.11.2004

EN

Official Journal of the European Union

L 350/81

(1)

(2)

(3)

or

(4)

7405

Master alloys of copper

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

7501 to 7503

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

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 76

Aluminium and articles thereof; except
for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

7601

Unwrought aluminium

Manufacture:

– from materials of any heading, except

that of the product,

and

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

or

Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrap of aluminium

7602

Aluminium waste or scrap

Manufacture from materials of any head-
ing, except that of the product

L 350/82

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 7616

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

Manufacture:

– from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting, fencing, reinforc-
ing fabric
and similar materials
(including endless bands) of alu-
minium 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 from “bullion” or “work”
lead

– Other

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

7802

Lead waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

25.11.2004

EN

Official Journal of the European Union

L 350/83

(1)

(2)

(3)

or

(4)

7901

Unwrought zinc

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

7902

Zinc waste and scrap

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

Manufacture from materials of any head-
ing, except that of the product. However,
waste and scrap of heading 8002 may
not be used

8001

Unwrought tin

8002 and 8007

Tin waste and scrap; other articles of tin Manufacture from materials of any head-

ing, except that of the product

Chapter 81

Other base metals; cermets; articles
thereof:

– Other base metals, wrought; articles

thereof

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

– Other

Manufacture from materials of any head-
ing, except that of the product

ex Chapter 82

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

Manufacture from materials of any head-
ing, except that of the product

8206

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

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

L 350/84

EN

Official Journal of the European Union

25.11.2004

(1)

8207

(2)

(3)

or

(4)

stamping, punching,

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

turning,

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

8208

Knives and cutting blades, for machines
or for mechanical appliances

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 8211

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

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

8214

8215

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

Manufacture from materials of any head-
ing, 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 head-
ing, 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 head-
ing, except that of the product

ex 8302

Other mountings, fittings and similar
articles suitable for buildings, and auto-
matic door closers

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

25.11.2004

EN

Official Journal of the European Union

L 350/85

(1)

(2)

(3)

or

(4)

ex 8306

Statuettes and other ornaments, of base
metal

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

ex Chapter 84

Nuclear reactors, boilers, machinery and
mechanical appliances; 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 30 %
of the ex-works price of the product

and

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

ex 8401

Nuclear fuel elements

Manufacture from materials of any head-
ing, except that of the product (1)

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

8402

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

Manufacture:

– from materials of any heading, except

that of the product,

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

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

Manufacture from materials of any head-
ing, except
those of headings 8403
and 8404

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

8406

8407

8408

8409

Steam turbines and other vapour tur-
bines

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 combus-
tion 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

(1) This rule shall apply until 31.12.2005.

L 350/86

EN

Official Journal of the European Union

25.11.2004

(1)

8411

(2)

(3)

or

(4)

Turbo-jets, turbo-propellers and other
gas turbines

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 8414

Industrial fans, blowers and the like

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

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

8415

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/87

(1)

8418

(2)

(3)

or

(4)

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

Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumps other than air condi-
tioning machines of heading 8415

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:

8420

Calendering or other rolling machines,
other than for metals or glass, and cylin-
ders therefor

– 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 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

8423

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

Manufacture:

– from materials of any heading, except

that of the product,

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

L 350/88

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

8425 to 8428

Lifting, handling, loading or unloading
machinery

Manufacture in which:

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

and

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

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

8429

Self-propelled bulldozers, angledozers,
levellers, scrapers, mechanical
graders,
shovels,
loaders,
excavators,
tamping machines and road rollers:

shovel

– Road rollers

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

– Other

Manufacture in which:

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

and

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

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

8430

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

Manufacture in which:

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

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/89

(1)

(2)

(3)

or

(4)

ex 8431

Parts suitable for use solely or principally
with road rollers

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

8439

Machinery for making pulp of fibrous
cellulosic material or for making or fin-
ishing paper or paperboard

8441

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

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

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

Manufacture in which:

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

and

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

8444 to 8447

Machines of these headings for use in the
textile industry

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

ex 8448

Auxiliary machinery
machines of headings 8444 and 8445

for use with

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

8452

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

and covers

L 350/90

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

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

Manufacture in which:

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

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

and

– the thread-tension, crochet and zigzag
mechanisms used are originating

– Other

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

8456 to 8466

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

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

8469 to 8472

Office machines (for example, typewrit-
ers, calculating machines, automatic data
processing machines,
duplicating
machines, stapling machines)

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

8480

for metal

foundry;
Moulding boxes
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 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 25 %
of the ex-works price of the product

25.11.2004

EN

Official Journal of the European Union

L 350/91

(1)

8484

(2)

(3)

or

(4)

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

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

8485

Machinery parts, not containing electri-
cal 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

ex Chapter 85

thereof;

Electrical machinery and equipment and
parts
sound recorders and
reproducers, television image and sound
recorders and reproducers, and parts and
accessories of such articles; 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 30 %
of the ex-works price 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 (exclud-
ing 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 con-
verters

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 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 30 %
of the ex-works price of the product

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

ex 8504

Power supply units for automatic data-
processing machines

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

L 350/92

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 8518

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

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

and

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

8519

8520

(record-decks),

Turntables
record-
players, cassette-players and other sound
reproducing apparatus, not incorporat-
ing a sound recording device

Manufacture in which:

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

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

and

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

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

Manufacture in which:

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

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

8521

Video recording or reproducing appara-
incorporating a
tus, whether or not
video tuner

and

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

Manufacture in which:

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

and

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/93

(2)

(3)

or

(4)

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

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

(1)

8522

8523

8524

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

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

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

– Matrices and masters for the produc-

tion of records

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

– Other

Manufacture in which:

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

and

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

Manufacture in which:

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

and

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

8525

for
radio-telegraphy,

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

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

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

L 350/94

EN

Official Journal of the European Union

25.11.2004

(1)

8526

8527

8528

(2)

(3)

or

(4)

Radar apparatus, radio navigational aid
apparatus and radio remote control
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 40 % of the ex-works price
of the product,

and

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

for

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

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

and

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

for

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

Manufacture in which:

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

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

and

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

8529

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

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/95

(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
value of all the originating materials
used

Manufacture in which:

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

and

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

8535 and 8536

Electrical apparatus for switching or pro-
tecting electrical circuits, or for making
connections to or in electrical circuits

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

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

8537

Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
more apparatus of heading 8535 or
8536, for electric control or the distribu-
tion of electricity, including those incor-
porating instruments or apparatus of
Chapter 90, and numerical control
apparatus, other than switching appara-
tus of heading 8517

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 30 %
of the ex-works price of the product

ex 8541

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

Manufacture:

– from materials of any heading, except

that 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

and

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

L 350/96

EN

Official Journal of the European Union

25.11.2004

(1)

8542

8544

8545

(2)

(3)

or

(4)

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

Electronic
microassemblies:

integrated

circuits

and

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 40 % of
the ex-works price of the product

Insulated (including enamelled or ano-
dised) wire, cable (including coaxial
cable) and other insulated electric con-
ductors, whether or not fitted with con-
nectors; optical fibre cables, made up of
individually sheathed fibres, whether or
not assembled with electric conductors
or fitted with connectors

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

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

8546

Electrical insulators of any material

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

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

for

fittings

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

Waste and scrap of primary cells, pri-
mary batteries and electric accumulators;
spent primary cells, spent primary bat-
teries and spent electric accumulators;
electrical parts of machinery or appara-
tus, 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

or

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

traffic

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

8547

8548

ex Chapter 86

25.11.2004

EN

Official Journal of the European Union

L 350/97

(1)

8608

(2)

(3)

or

(4)

Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields;
parts of the foregoing

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

and

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

ex Chapter 87

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

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

8709

8710

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

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

and

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

Tanks and other armoured fighting
vehicles, motorized, whether or not fit-
ted with weapons, and parts of such
vehicles

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

and

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

8711

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

– With reciprocating internal combus-
tion piston engine of a cylinder capac-
ity:

L 350/98

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– – Not exceeding 50 cm3

Manufacture in which:

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

and

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

– – Exceeding 50 cm3

Manufacture in which:

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

and

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

– Other

Manufacture in which:

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

and

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

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

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

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

ex 8712

Bicycles without ball bearings

Manufacture from materials of any head-
ing, except those of heading 8714

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

8715

Baby carriages and parts thereof

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/99

(1)

8716

(2)

(3)

or

(4)

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

propelled;

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

and

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof;
except for:

Manufacture from materials of any head-
ing, 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 head-
ing, including other materials of head-
ing 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 trainers; parts
of the foregoing articles

Manufacture from materials of any head-
ing, 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, boats and floating structures

Manufacture from materials of any head-
ing, 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

ex Chapter 90

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

Manufacture:

– from materials of any heading, except

that of the product,

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

Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of polar-
izing material; lenses (including contact
lenses), prisms, mirrors and other opti-
any material,
of
cal
unmounted, other than such elements of
glass not optically worked

elements,

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

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

9001

9002

L 350/100

EN

Official Journal of the European Union

25.11.2004

(1)

9004

(2)

(3)

or

(4)

Spectacles, goggles and the like, correc-
tive, protective or other

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

ex 9005

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

ex 9006

Photographic (other
than cinemato-
graphic) cameras; photographic flash-
light apparatus and flashbulbs other than
electrically ignited flashbulbs

9007

Cinematographic cameras and projec-
tors, whether or not
incorporating
sound recording or reproducing appara-
tus

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

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

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

25.11.2004

EN

Official Journal of the European Union

L 350/101

(1)

9011

(2)

(3)

or

(4)

Compound optical microscopes, includ-
ing those for photomicrography, cine-
photomicrography or microprojection

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

ex 9014

Other navigational
appliances

instruments and

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

9015

9016

9017

9018

hydrographic,

Surveying (including photogrammetrical
surveying),
oceano-
graphic, hydrological, meteorological or
geophysical instruments and appliances,
excluding compasses; rangefinders

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

Balances of a sensitivity of 5 cg or bet-
ter, with or without weights

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

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

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

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

– Dentists’ chairs incorporating dental

appliances or dentists’ spittoons

Manufacture from materials of any head-
ing, including other materials of heading
9018

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

L 350/102

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

9019

9020

9024

9025

9026

Mechano-therapy appliances; massage
apparatus;
aptitude-
psychological
testing apparatus; ozone therapy, oxy-
gen therapy, aerosol therapy, artificial
respiration or other therapeutic respira-
tion apparatus

Manufacture:

– from materials of any heading, except

that 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

and

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

Other breathing appliances and gas
masks, excluding protective masks hav-
ing neither mechanical parts nor replace-
able filters

Manufacture:

– from materials of any heading, except

that 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

and

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

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

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

thermometers,

Hydrometers and similar floating instru-
ments,
pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combi-
nation of these instruments

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

flow meters,

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

25.11.2004

EN

Official Journal of the European Union

L 350/103

(1)

9027

(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

Instruments and apparatus for physical
or chemical analysis (for example, pola-
rimeters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or check-
ing quantities of heat, sound or light
(including exposure meters); micro-
tomes

9028

Gas, liquid or electricity supply or pro-
duction meters,
including calibrating
meters therefor:

– Parts and accessories

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

– Other

Manufacture in which:

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

and

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

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

9029

9030

9031

9032

counters,

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

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

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

Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quanti-
ties, excluding meters of heading 9028;
instruments and apparatus for measur-
ing or detecting alpha, beta, gamma,
X-ray, cosmic or other ionizing radia-
tions

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

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

Automatic regulating or controlling
instruments and apparatus

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

L 350/104

EN

Official Journal of the European Union

25.11.2004

(1)

9033

(2)

(3)

or

(4)

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

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

ex Chapter 91

Clocks and watches and parts thereof;
except for:

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

9105

Other clocks

Manufacture in which:

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

and

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

9109

Clock movements,
assembled

complete

and

Manufacture in which:

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

and

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

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

9110

Complete watch or clock movements,
unassembled or partly assembled (move-
ment sets); incomplete watch or clock
movements, assembled; rough watch or
clock movements

Manufacture in which:

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

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

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

25.11.2004

EN

Official Journal of the European Union

L 350/105

(1)

(2)

(3)

or

(4)

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

9112

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

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

and

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

9113

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

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

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

– Other

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

Chapter 92

Musical instruments; parts and accesso-
ries of such articles

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

Chapter 93

Arms and ammunition; parts and acces-
sories thereof

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

ex Chapter 94

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

Manufacture from materials of any head-
ing, 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

L 350/106

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 9401 and ex 9403

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

Manufacture from materials of any head-
ing, 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

or

Manufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403, pro-
vided 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 origi-
nating and are classified in a heading
other than heading 9401 or 9403

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

9405

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

9406

Prefabricated buildings

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

ex Chapter 95

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

Manufacture from materials of any head-
ing, except that of the product

9503

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:

– 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 head-
ing, except that of the product. However,
roughly-shaped blocks for making golf-
club heads may be used

ex Chapter 96

Miscellaneous manufactured articles;
except for:

Manufacture from materials of any head-
ing, except that of the product

25.11.2004

EN

Official Journal of the European Union

L 350/107

(1)

(2)

(3)

or

(4)

ex 9601 and ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture from “worked” carving
materials of the same heading as the
product

ex 9603

Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not motor-
ised, paint pads and rollers, squeegees
and mops

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

9605

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

Each item in the set must satisfy the rule
which would apply to it if it were not
included in 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

9606

9608

9612

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

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 head-
ing, except that of the product. However,
nibs or nib-points of the same heading
as the product may be used

Ball-point pens; felt-tipped and other
porous-tipped pens and markers; foun-
tain pens, stylograph pens and other
pens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencil-
holders
and similar holders; parts
(including caps and clips) of the forego-
ing articles, other than those of heading
9609

Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges;
ink-pads, whether or not
inked, with or without boxes

Manufacture:

– from materials of any heading, except

that of the product,

ex 9613

Lighters with piezo-igniter

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

L 350/108

EN

Official Journal of the European Union

25.11.2004

(1)

(2)

(3)

or

(4)

ex 9614

Smoking pipes and pipe bowls

Manufacture
blocks

from roughly-shaped

Chapter 97

Works of art, collectors’ pieces and
antiques

Manufacture from materials of any head-
ing, except that of the product’

25.11.2004

EN

Official Journal of the European Union

L 350/109

ANNEX XIII

‘ANNEX IV

Text of theinvoice 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.

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (i)) declara que, salvo indi-
cación en sentido contrario, estos productos gozan de un origen preferencial … (ii).

Spanish version

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

Czech version

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

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (i)) der Waren, auf die sich dieses Handelspapier bezieht, erk-
lärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte … (ii) Ursprungswaren sind.

German version

Estonian version

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

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

Greekversion

The exporter of the products covered by this document (customs authorisation No … (i)) declares that, except where oth-
erwise clearly indicated, these products are of … (ii) preferential origin.

English version

L’exportateur des produits couverts par le présent document (autorisation douanière no … (i)) déclare que, sauf indication
claire du contraire, ces produits ont l’origine préférentielle … (ii)).

French version

L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (i)) dichiara che, salvo indi-
cazione contraria, le merci sono di origine preferenziale … (ii).

Italian version

L 350/110

EN

Official Journal of the European Union

25.11.2004

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (i)), deklarē, ka, iznemot tur, kur ir citādi skaidri
noteikts, šiem produktiem ir priekšrocību izcelsme no … (ii).

Latvian version

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr … (i)) deklaruoja, kad, jeigu kitaip nenurodyta, tai
yra … (ii) preferencinès kilmés prekés.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (i)) kijelentem, hogy eltérő jelzés hianyában az áruk
kedvezményes … (ii) származásúak.

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (i)) jiddikjara li, ħlief fejn indikat
b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali … (ii).

Maltese version

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

Dutch version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (i)) deklaruje, że z wyjątkiem gdzie
jest to wyraźnie określone, produkty te mają … (ii) preferencyjne pochodzenie.

Polish version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no … (i)), declara
que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (ii).

Portuguese version

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (i)) izjavlja, da, razen če ni drugače jasno
navedeno, ima to blago preferencialno … (ii) poreklo.

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (i)) vyhlasuje, že okrem zreteľne označených, majú
tieto výrobky preferenčný pôvod v … (ii).

Slovak version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (i)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi
merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita (ii).

Finnish version

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

Swedish version

25.11.2004

EN

Official Journal of the European Union

L 350/111

Croatian version

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

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

(Place and date)

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

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

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

(ii) 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”.

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

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