Draft Decision of the EEA Joint Committee amending Protocol 4 to the Agreement on rules of origin - Draft common position of the Community
Date: 2004-11-29
Institutions: European Commission
Subjects: Bulgaria, European Economic Area, Faroes, Iceland, Liechtenstein, Norway, Romania, Switzerland, Türkiye, administrative cooperation, customs territory (EU), originating product, protocol to an agreement, revision of an agreement

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.11.2004 
SEC(2004) 1449 final 

Draft  

DECISION OF THE EEA JOINT COMMITTEE 

amending Protocol 4 to the Agreement on rules of origin 

- Draft common position of the Community - 
(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

A system of diagonal cumulation of origin has been put in place in 1997 between the 
Community,  Bulgaria,  Poland,  Hungary,  the  Czech  Republic,  the  Slovak  Republic, 
Romania,  Lithuania,  Latvia,  Estonia,  Slovenia,  Iceland,  Norway  and  Switzerland 
(including Liechtenstein) and extended in 1999 to Turkey. 

At the Euro-med Trade Ministerial Meeting in Toledo of March 2002, it was agreed 
to  extend  this  system  of  pan-European  cumulation  of  origin  to  the  Mediterranean 
partners,  as  the  follow-up  of  the  Barcelona  Process  launched  by  Barcelona 
Declaration adopted on 27 and 28 November 1995. 

At  the  Euromed  Trade  Ministerial  Meeting  in  Palermo  on  7  July  2003,  Ministers 
endorsed the new Protocol on rules of origin which allows the extension of the pan-
European  system  of  cumulation  of  origin  to  the  Mediterranean  countries.  Ministers 
also  requested  the  partners  concerned  to  take  the  necessary  steps  to  insert  the  new 
protocol in their agreements. 

In  particular  it  is  necessary  to  reword  articles  on  cumulation  as  such  but  also  to 
introduce  new  provisions  on  certification  of  origin,  to  harmonise  provisions 
concerning  the  prohibition  of  drawback  of,  or  exemption  from,  customs  duties,  to 
harmonise the processing requirements laid down in the protocols for non-originating 
materials  to  obtain  originating  status  and  to  introduce  amendments  which  would 
make the provisions of all protocols identical. 

Further to the outcome of the EC – Faroe Islands/Denmark Joint Committee of the 
28 November 2003, it is proposed to also include the Faeroe Islands in the system of 
pan-Euro-Mediterranean cumulation of origin. 

As the differences in tariff preferences granted by the Community to Turkey on the 
one  hand  and  to  its  other  European  trade  partners  on  the  other  hand  have 
disappeared, it is proposed to allow also agricultural products originating in Turkey 
to benefit from the pan-Euro-Mediterranean cumulation of origin. 

Accordingly, in order to introduce pan-Euro-Mediterranean cumulation of origin, the 
Community has to replace the protocols on rules of origin attached to the free trade 
agreements  with  the  following  countries:  Bulgaria,  Romania,  Iceland,  Norway, 
Switzerland,  the  Faroe  Islands,  Turkey,  Algeria,  Egypt,  Israel,  Jordan,  Lebanon, 
Morocco, Syria, Tunisia and Palestinian Authority of the West Bank and Gaza Strip 
as  well  as  the  protocol  on  rules  of  origin  attached  to  the  European  Economic  Area 
Agreement.  In  the  case  of  Syria,  the  pan-Euro-Mediterranean  protocol  on  rules  of 
origin is inserted in the Euro-Mediterranean Agreement being negotiated. 

The  Council  is  therefore  asked  to  adopt  a  Community  position  on  the  extension  of 
the system of cumulation of origin to Mediterranean partners and to present it to the 
institutions provided for in each of the agreements concerned. 

In the case of Algeria, it is proposed to postpone the presentation of the Community 
position to the EU-Algeria Association Council until the entry into force of the trade 
provisions  of  the  Euro-Mediterranean  Agreement,  signed  in  Valencia  on  22  April 
2002. 

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In  accordance  with  the  statement  of  the  European  Union  on  the  occasion  of  the 
fourth meeting of the EU-Israel Association Council on 17 and 18 November 2003, 
the  Community  position  should  only  be  presented  to  the  EU-Israel  Association 
Council after solving the EU-Israel bilateral issue of rules of origin. 

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Draft  

DECISION OF THE EEA JOINT COMMITTEE 

amending Protocol 4 to the Agreement on rules of origin 

THE EEA JOINT COMMITTEE, 

Having  regard  to  the  Agreement  on  the  European  Economic  Area1,  as  amended  by  the 
Protocol adjusting the Agreement on the European Economic Area, hereinafter referred to as 
the Agreement, and in particular Article 98 thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

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The current Protocol to the Agreement provides for the cumulation of origin between 
the  Community  and  Iceland,  Bulgaria,  Norway,  Romania,  Switzerland  (including 
Liechtenstein) and Turkey; 

The  extension  of  the  system  of  cumulation  is  desirable  making  it  possible  to  use 
materials  originating  in  the  Community,  Bulgaria,  Romania,  Iceland,  Norway, 
Switzerland  (including  Liechtenstein),  the  Faeroe  Islands,  Turkey  or  in  any  other 
country  which  is  participant  to  the  Euro-Mediterranean  partnership,  based  on  the 
Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 
28 November 19952, in order to develop trade and promote regional integration; 

For the purposes of implementing the extended system of cumulation only between the 
countries having fulfilled the necessary conditions and in order to avoid circumvention 
of customs duties, it is necessary to introduce new provisions concerning certification 
of origin; 

Goods  in  transit  or  storage  on  the  day  on  which  this  Decision  becomes  applicable 
should  be  covered  by  transitional  provisions  allowing  them  to  benefit  from  the 
extended system of cumulation; 

The  reasons  which  motivated  the  exclusion  of  agricultural  products  originating  in 
Turkey from the system of cumulation are no longer valid; 

Joint Declaration concerning the review of the changes to the origin rules as a result of 
the amendments to the Harmonized System may be applied until 31 December 2004 
and therefore does not need to be maintained in the Protocol after this date; 

Some technical amendments are required in order to correct anomalies in and between 
the different language versions of the text; 

OJ L 1, 3.1.1994, p.1 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip 

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(8) 

It  is  therefore  appropriate,  for  the  proper  functioning  of  the  Agreement  and  with  a 
view  to  facilitate  the  work  of  users  and  customs  administrations,  to  incorporate  in  a 
new text of the Protocol all the provisions in question. 

HAS DECIDED AS FOLLOWS: 

Article 1 

Protocol 4 to the Agreement shall be replaced by the text attached hereto, together with the 
relevant Joint Declarations. 

Article 2 

This  Decision  shall  enter  into  force  on  [………],  provided  that  all  the  notifications  under 
Article 103(1) of the Agreement have been made to the Joint Committee3. 

It shall apply from the first day of the month following the day of its adoption. 

Article 3 

This Decision shall be published in the EEA section of, and in the EEA Supplement to, the 
Official Journal of the European Union. 

Done at […], [….] 

For the EEA Joint Committee 
The President 

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No constitutional requirements indicated 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

Legal basis 

Article 133 of the Treaty 

2. 

Title of the measure 

Proposal for an amendment to the definition of the concept of ‘originating products’ 
and methods of administrative co-operation set out in the protocols to the agreements 
between  the  EU  and  Bulgaria,  Romania,  Iceland,  Norway,  Switzerland,  the  Faroe 
Islands,  Turkey,  Algeria,  Egypt,  Israel,  Jordan,  Lebanon,  Morocco,  Tunisia  and 
Palestinian Authority of the West Bank and Gaza Strip as well as the protocol on rules 
of origin attached to the European Economic Area Agreement. 

3. 

Objective 

To  extend  the  system  of  pan-European  cumulation  of  origin  to  the  Mediterranean 
partners and to the Faroe Islands. 

4. 

Financial implications 

As the extension of the system of cumulation of origin to the Mediterranean partners 
and to the Faroe Islands is without any implication on the tariff concessions granted 
by the agreements, the proposal does not have any financial implications. 

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PROTOCOL 4 

ON RULES OF ORIGIN 

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TABLE OF CONTENTS 

TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

TITLE II 

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' 

Article 2 

General requirements 

Article 3 

Diagonal cumulation of origin 

Article 4 

Wholly obtained products 

Article 5 

Sufficiently worked or processed products 

Article 6 

Insufficient working or processing 

Article 7 

Unit of qualification 

Article 8 

Accessories, spare parts and tools 

Article 9 

Sets 

Article 10 

Neutral elements 

TITLE III  TERRITORIAL REQUIREMENTS 

Article 11 

Principle of territoriality 

Article 12 

Direct transport 

Article 13 

Exhibitions 

TITLE IV  DRAWBACK OR EXEMPTION 

Article 14 

Prohibition of drawback of, or exemption from, customs duties 

TITLE V 

PROOF OF ORIGIN 

Article 15 

General requirements 

Article 16 

Procedure for the issue of a movement certificate EUR.1 or EUR-MED 

Article 17  Movement certificates EUR.1 or EUR-MED issued retrospectively 

Article 18 

Issue of a duplicate movement certificate EUR.1 or EUR-MED 

Article 19 
origin issued or made out previously 

Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of 

Article 20 

Accounting segregation 

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Article 21 
EUR-MED 

Conditions  for  making  out  an  invoice  declaration  or  an  invoice  declaration 

Article 22 

Approved exporter 

Article 23 

Validity of proof of origin 

Article 24 

Submission of proof of origin 

Article 25 

Importation by instalments 

Article 26 

Exemptions from proof of origin 

Article 27 

Supplier's declarations 

Article 28 

Supporting documents 

Article 29 
documents 

Preservation  of  proof  of  origin,  supplier's  declarations  and  supporting 

Article 30 

Discrepancies and formal errors 

Article 31 

Amounts expressed in euro 

TITLE VI  ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32  Mutual assistance 

Article 33 

Verification of proofs of origin 

Article 34 

Verification of supplier's declarations 

Article 35 

Dispute settlement 

Article 36 

Penalties 

Article 37 

Free zones 

TITLE VII  CEUTA AND MELILLA 

Article 38 

Application of the Protocol 

Article 39 

Special conditions 

TITLE VIII  FINAL PROVISIONS 

Article 40 

Transitional provisions for goods in transit or storage  

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List of Annexes 

Annex I: 

Introductory notes to the list in Annex II 

Annex II: 
materials in order that the product manufactured can obtain originating status 

List  of  working  or  processing  required  to  be  carried  out  on  non-originating 

Annex III a:  Specimens  of  movement  certificate  EUR.1  and  application  for  a  movement 
certificate EUR.1 

Annex III b:  Specimens  of  movement  certificate  EUR-MED  and  application  for  a 
movement certificate EUR-MED 

Annex IV a:  Text of the invoice declaration 

Annex IV b:  Text of the invoice declaration EUR-MED 

Annex V: 

Specimen of the supplier’s declaration 

Annex VI: 

Specimen of the long-term supplier’s declaration 

Joint Declarations 

Joint declaration concerning the Principality of Andorra 

Joint declaration concerning the Republic of San Marino 

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TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

For the purposes of this Protocol: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

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

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

'product' means the product being manufactured, even if it is intended for later use in 
another manufacturing operation; 

'goods' means both materials and products; 

''customs  value'  means  the  value  as  determined  in  accordance  with  the  1994 
Agreement  on  implementation  of  Article  VII  of  the  General  Agreement  on  Tariffs 
and Trade (WTO Agreement on customs valuation); 

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

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

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

'value added' shall be taken to be the ex-works price minus the customs value of each 
of  the  materials  incorporated  which  originate  in  the  other  countries  referred  to  in 
Article  3  with  which  cumulation  is  applicable  or,  where  the  customs  value  is  not 
known or cannot be ascertained, the first ascertainable price paid for the materials in 
the EEA; 

'chapters' and 'headings' mean the chapters and the headings (four-digit codes) used 
in  the  nomenclature  which  makes  up  the  Harmonized  Commodity  Description  and 
Coding System, referred to in this Protocol as 'the Harmonized System' or 'HS'; 

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

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(l) 

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

(m) 

'territories' includes territorial waters. 

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TITLE II 

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' 

Article 2 

General requirements 

1. 

(a) 

(b) 

2. 

1. 

2. 

4 

5 

For  the  purpose  of  implementing  this  Agreement,  the  following  products  shall  be 
considered as originating in the EEA: 

products wholly obtained in the EEA within the meaning of Article 4; 

products  obtained  in  the  EEA  incorporating  materials  which  have  not  been  wholly 
obtained  there,  provided  that  such  materials  have  undergone  sufficient  working  or 
processing in the EEA within the meaning of Article 5. 

For  this  purpose,  the  territories  of  the  Contracting  Parties  to  which  this  Agreement 
applies, shall be considered as a single territory. 

Notwithstanding paragraph 1, the territory of the Principality of Liechtenstein shall, 
until  1  January  2005,  be  excluded  from  that  of  the  EEA,  for  the  purpose  of 
determining the origin of the products referred to in Tables I and II of Protocol 3 and 
such products shall be considered to be originating in the EEA only if they have been 
either  wholly  obtained  or  sufficiently  worked  or  processed  in  the  territories  of  the 
other Contracting Parties.  

Article 3 

Diagonal cumulation of origin 

Without  prejudice  to  the  provisions  of  Article  2,  products  shall  be  considered  as 
originating  in  the  EEA  if  such  products  are  obtained  there,  incorporating  materials 
originating  in  Bulgaria,  Switzerland  (including  Liechtenstein)4,  Iceland,  Norway, 
Romania,  Turkey  or  in  the  Community,  provided  that  the  working  or  processing 
carried out in the EEA goes beyond the operations referred to in Article 6. It shall not 
be necessary that such materials have undergone sufficient working or processing. 

Without  prejudice  to  the  provisions  of  Article  2,  products  shall  be  considered  as 
originating  in  the  EEA  if  such  products  are  obtained  there,  incorporating  materials 
originating in the Faroe Islands or in any country which is a participant in the Euro-
Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-
Mediterranean  Conference  held  on  27  and  28  November  1995,  other  than  Turkey5, 
provided  that  the  working  or  processing  carried  out  in  the  EEA  goes  beyond  the 

The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to 
the Agreement of the European Economic Area. 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 

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3. 

4. 

5. 

(a) 

(b) 

and 

(c) 

operations referred to in Article 6. It shall not be necessary that such materials have 
undergone sufficient working or processing. 

Where  the  working  or  processing  carried  out  in  the  EEA  does  not  go  beyond  the 
operations  referred  to  in  Article  6,  the  product  obtained  shall  be  considered  as 
originating in the EEA only where the value added there is greater than the value of 
the materials used originating in any one of the countries referred to in paragraphs 1 
and 2. If this is not so, the product obtained shall be considered as originating in the 
country  which  accounts  for  the  highest  value  of  originating  materials  used  in  the 
manufacture in the EEA. 

Products, originating in one of the countries referred to in paragraphs 1 and 2, which 
do not undergo any working or processing in the EEA, retain their origin if exported 
into one of these countries. 

The cumulation provided for in this Article may only be applied provided that: 

a  preferential  trade  agreement  in  accordance  with  Article  XXIV  of  the  General 
Agreement  on  Tariffs  and  Trade  (GATT)  is  applicable  between  the  countries 
involved in the acquisition of the originating status and the country of destination; 

materials and products have acquired originating status by the application of rules of 
origin identical to those given in this Protocol; 

notices  indicating  the  fulfilment  of  the necessary  requirements  to  apply  cumulation 
have been published in the Official Journal of the European Union (C series) and in 
the other Contracting Parties according to their own procedures. 

The cumulation provided for in this Article shall apply from the date indicated in the notice 
published in the Official Journal of the European Union (C series). 

The Community shall provide the other Contracting Parties, through the Commission of the 
European  Communities  with  details  of  the  Agreements,  including  their  dates  of  entry  into 
force,  and  their  corresponding  rules  of  origin,  which  are  applied  with  the  other  countries 
referred to in paragraphs 1 and 2. 

Article 4 

Wholly obtained products 

The following shall be considered as wholly obtained in the EEA: 

mineral products extracted from their soil or from their seabed; 

vegetable products harvested there; 

live animals born and raised there; 

products from live animals raised there; 

1. 

(a) 

(b) 

(c) 

(d) 

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(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

2. 

(a) 

(b) 

(c) 

(d) 

and 

(e) 

products obtained by hunting or fishing conducted there; 

products of sea fishing and other products taken from the sea outside the territorial 
waters of the Contracting Parties by their vessels; 

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

used articles collected there fit only for the recovery of raw materials, including used 
tyres fit only for retreading or for use as waste; 

waste and scrap resulting from manufacturing operations conducted there; 

products  extracted  from  marine  soil  or  subsoil  outside  their  territorial  waters 
provided that they have sole rights to work that soil or subsoil; 

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

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

which are registered or recorded in a Member State of the Community or in an EFTA 
State; 

which sail under the flag of a Member State of the Community or of an EFTA State; 

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

of which the master and officers are nationals of a Member State of the Community 
or of an EFTA State; 

of which at least 75 % of the crew are nationals of a Member State of the Community 
or of an EFTA State. 

Article 5 

Sufficiently worked or processed products 

1. 

For the purposes of Article 2, products which are not wholly obtained are considered 
to  be  sufficiently  worked  or  processed  when  the  conditions  set  out  in  the  list  in 
Annex II are fulfilled. 

The conditions referred to above indicate, for all products covered by the Agreement, 
the  working  or  processing  which  must  be  carried  out  on  non-originating  materials 

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used in manufacturing and apply only in relation to such materials. It follows that if a 
product which has  acquired originating status by fulfilling the conditions set out in 
the list is used in the manufacture of another product, the conditions applicable to the 
product in which it is incorporated do not apply to it, and no account shall be taken 
of the non-originating materials which may have been used in its manufacture. 

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

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

any  of  the  percentages  given  in  the  list  for  the  maximum  value  of  non-originating 
materials are not exceeded through the application of this paragraph. 

2. 

(a) 

(b) 

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized 
System. 

3. 

Paragraphs 1 and 2 shall apply subject to the provisions of Article 6. 

Article 6 

Insufficient working or processing 

1. 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

Without  prejudice  to  paragraph  2,  the  following  operations  shall  be  considered  as 
insufficient  working  or  processing  to  confer  the  status  of  originating  products, 
whether or not the requirements of Article 5 are satisfied: 

preserving  operations  to  ensure  that  the  products  remain  in  good  condition  during 
transport and storage; 

breaking-up and assembly of packages; 

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

ironing or pressing of textiles; 

simple painting and polishing operations; 

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

operations to colour sugar or form sugar lumps; 

peeling, stoning and shelling, of fruits, nuts and vegetables; 

sharpening, simple grinding or simple cutting; 

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

simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards 
and all other simple packaging operations; 

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(l) 

affixing  or  printing  marks,  labels,  logos  and  other  like  distinguishing  signs  on 
products or their packaging; 

(m) 

simple mixing of products, whether or not of different kinds; 

(n) 

(o) 

(p) 

2. 

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

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

slaughter of animals. 

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

Article 7 

Unit of qualification 

1. 

The unit of qualification for the application of the provisions of this Protocol shall be 
the  particular  product  which  is  considered  as  the  basic  unit  when  determining 
classification using the nomenclature of the Harmonized System. 

It follows that: 

(a) 

(b) 

2. 

when a product composed of a group or assembly of articles is classified under the 
terms of the Harmonized System in a single heading, the whole constitutes the unit of 
qualification; 

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

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

Article 8 

Accessories, spare parts and tools 

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

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Article 9 

Sets 

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

Article 10 

Neutral elements 

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

(a) 

(b) 

(c) 

(d) 

energy and fuel; 

plant and equipment; 

machines and tools; 

goods  which  do  not  enter  and  which  are  not  intended  to  enter  into  the  final 
composition of the product. 

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TITLE III 

TERRITORIAL REQUIREMENTS 

Article 11 

Principle of territoriality 

1. 

2. 

Except as provided for in Article 3 and paragraph 3 of this Article, the conditions for 
acquiring originating status set out in Title II must be fulfilled without interruption in 
the EEA. 

Except as provided for in Article 3, where originating goods exported from the EEA 
to another country return, they must be considered as non-originating, unless it can 
be demonstrated to the satisfaction of the customs authorities that: 

(a) 

the returning goods are the same as those exported; 

and 

(b) 

3. 

(a) 

and 

they  have  not  undergone  any  operation  beyond  that  necessary  to  preserve  them  in 
good condition while in that country or while being exported. 

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

the  said  materials  are  wholly  obtained  in  the  EEA  or  have  undergone  working  or 
processing beyond the operations referred to in Article 6 prior to being exported; 

(b) 

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

i) 

and 

ii) 

4. 

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

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

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

EN 

19 

   EN 

 
 
 
outside the EEA by applying the provisions of this Article, shall not exceed the stated 
percentage. 

For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' 
shall be taken to mean all costs arising outside the EEA, including the value of the 
materials incorporated there.  

The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil 
the conditions set out in the list in Annex II or which can be considered sufficiently 
worked or processed only if the general tolerance fixed in Article 5(2) is applied. 

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 
of the Harmonized System. 

Any working or processing of the kind covered by the provisions of this Article and 
done outside the EEA shall be done under the outward processing arrangements, or 
similar arrangements. 

Article 12 

Direct transport 

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

Originating products may be transported by pipeline across territory other than that 
of the EEA. 

Evidence  that  the  conditions  set  out  in  paragraph  1  have  been  fulfilled  shall  be 
supplied to the customs authorities of the importing country by the production of: 

a single transport document covering the passage from the exporting country through 
the country of transit; or 

5. 

6. 

7. 

8. 

1. 

2. 

(a) 

(b) 

a certificate issued by the customs authorities of the country of transit: 

(i) 

giving an exact description of the products; 

(ii) 

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

and 

EN 

20 

   EN 

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

country; or 

(c) 

failing these, any substantiating documents. 

Article 13 

Exhibitions 

1. 

(a) 

(b) 

(c) 

and 

(d) 

2. 

3. 

Originating products, sent for exhibition in a country other than those referred to in 
Article  3  with  which  cumulation  is  applicable  and  sold  after  the  exhibition  for 
importation  in  the  EEA  shall  benefit  on  importation  from  the  provisions  of  the 
Agreement provided it is shown to the satisfaction of the customs authorities that: 

an exporter has consigned these products from one of the Contracting Parties to the 
country in which the exhibition is held and has exhibited them there; 

the products have been sold or otherwise disposed of by that exporter to a person in 
another Contracting Party; 

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

the  products  have  not,  since  they  were  consigned  for  exhibition,  been  used  for  any 
purpose other than demonstration at the exhibition. 

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

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

TITLE IV 

DRAWBACK OR EXEMPTION 

Article 14 

Prohibition of drawback of, or exemption from, customs duties 

1. 

Non-originating  materials  used  in  the  manufacture  of  products  originating  in  the 
EEA or in one of the countries referred to in Article 3 for which a proof of origin is 

EN 

21 

   EN 

 
 
 
 
2. 

3. 

4. 

5. 

1. 

(a) 

(b) 

(c) 

issued or made out in accordance with the provisions of Title V shall not be subject 
in any of the Contracting Parties to drawback of, or exemption from, customs duties 
of whatever kind. 

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

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

The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within 
the meaning of Article 7(2), accessories, spare parts and tools within the meaning of 
Article 8 and products in a set within the meaning of Article 9 when such items are 
non-originating. 

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

TITLE V 

PROOF OF ORIGIN 

Article 15 

General requirements 

Originating products shall, on importation into one of the Contracting Parties, benefit 
from the Agreement upon submission of one of the following proofs of origin: 

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

a movement certificate EUR-MED, a specimen of which appears in Annex III b; 

in the cases specified in Article 21(1), a declaration, subsequently referred to as the 
'invoice declaration' or the 'invoice declaration EUR-MED', given by the exporter on 
an  invoice,  a  delivery  note  or  any  other  commercial  document  which  describes  the 
products concerned in sufficient detail to enable them to be identified; the texts of the 
invoice declarations appear in Annexes IV a and b. 

EN 

22 

   EN 

 
 
 
2. 

1. 

2. 

3. 

4. 

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

Article 16 

Procedure for the issue of a movement certificate EUR.1 or EUR-MED 

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

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

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

Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by 
the customs authorities of a Contracting Party in the following cases: 

- 

- 

if the products concerned can be considered as products originating in the EEA 
or in one of the countries referred to in Article 3(1) with which cumulation is 
applicable, without application of cumulation with materials originating in one 
of the countries referred to in Article 3(2), and fulfil the other requirements of 
this Protocol; 

if the products concerned can be considered as products originating in one of 
the  countries  referred  to  in  Article  3(2)  with  which  cumulation  is  applicable, 
without  application  of  cumulation  with  materials  originating  in  one  of  the 
countries  referred  to  in  Article  3  and  fulfil  the  other  requirements  of  this 
Protocol,  provided  a  certificate  EUR-MED  or  an  invoice  declaration  EUR-
MED has been issued in the country of origin. 

5. 

A  movement  certificate  EUR-MED  shall  be  issued  by  the  customs  authorities  of  a 
Contracting  Party,  if  the  products  concerned  can  be  considered  as  products 
originating in the EEA or in one of the countries referred to in Article 3 with which 
cumulation is applicable, fulfil the requirements of this Protocol and: 

EN 

23 

   EN 

 
 
- 

- 

- 

cumulation  was  applied  with  materials  originating  in  one  of  the  countries 
referred to in Article 3(2), or 

the  products  may  be  used  as  materials  in  the  context  of  cumulation  for  the 
manufacture of products for export to one of the countries referred to in Article 
3(2), or 

the products may be re-exported from the country of destination to one of the 
countries referred to in Article 3(2). 

6. 

A movement certificate EUR-MED shall contain one of the following statements in 
English in Box 7: 

- 

- 

if  origin  has  been  obtained  by  application  of  cumulation  with  materials 
originating in one or more of the countries referred to in Article 3: 

'CUMULATION APPLIED WITH ……'(name of the country/countries) 

if  origin  has  been  obtained  without  the  application  of  cumulation  with 
materials originating in one or more of the countries referred to in Article 3: 

'NO CUMULATION APPLIED' 

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

The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated 
in Box 11 of the certificate. 

A  movement  certificate  EUR.1  or  EUR-MED  shall  be  issued  by  the  customs 
authorities and made available to the exporter as soon as actual exportation has been 
effected or ensured. 

Article 17 

Movement certificates EUR.1 or EUR-MED issued retrospectively 

Notwithstanding  Article  16(9),  a  movement  certificate  EUR.1  or  EUR-MED  may 
exceptionally be issued after exportation of the products to which it relates if: 

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

7. 

8. 

9. 

1. 

(a) 

or 

EN 

24 

   EN 

 
 
(b) 

2. 

3. 

4. 

5. 

it  is  demonstrated  to  the  satisfaction  of  the  customs  authorities  that  a  movement 
certificate EUR.1 or EUR-MED was issued but was not accepted at importation for 
technical reasons. 

Notwithstanding  Article  16(9),  a  movement  certificate  EUR-MED  may  be  issued 
after  exportation  of  the  products  to  which  it  relates  and  for  which  a  movement 
certificate  EUR.1  was  issued  at  the  time  of  exportation,  provided  that  it  is 
demonstrated  to  the  satisfaction  of  the  customs  authorities  that  the  conditions 
referred to in Article 16(5) are satisfied. 

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

The  customs  authorities  may  issue  a  movement  certificate  EUR.1  or  EUR-MED 
retrospectively  only  after  verifying  that  the  information  supplied  in  the  exporter's 
application agrees with that in the corresponding file. 

Movement certificates EUR.1 or EUR-MED issued retrospectively must be endorsed 
with the following phrase in English: 

'ISSUED RETROSPECTIVELY' 

Movement certificates EUR-MED issued retrospectively by application of paragraph 2 must 
be endorsed with the following phrase in English: 

ISSUED RETROSPECTIVELY (Original EUR.1 no ……….[date and place of issue] 

6. 

The  endorsement  referred  to  in  paragraph  5  shall  be  inserted  in  Box  7  of  the 
movement certificate EUR.1 or EUR-MED. 

Article 18 

Issue of a duplicate movement certificate EUR.1 or EUR-MED  

1. 

2. 

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

The  duplicate  issued  in  this  way  must  be  endorsed  with  the  following  word  in 
English: 

'DUPLICATE' 

3. 

4. 

The  endorsement  referred  to  in  paragraph  2  shall  be  inserted  in  Box  7  of  the 
duplicate movement certificate EUR.1 or EUR-MED. 

The duplicate, which must bear the date of issue of the original movement certificate 
EUR.1 or EUR-MED, shall take effect as from that date. 

EN 

25 

   EN 

 
 
Article 19 

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

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

Article 20 

Accounting segregation 

1. 

2. 

3. 

4. 

5. 

6. 

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

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

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

This method is recorded and applied on the basis of the general accounting principles 
applicable in the country where the product was manufactured. 

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

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

Conditions for making out an invoice declaration or an invoice declaration EUR-MED 

Article 21 

1. 

(a) 

or 

EN 

An invoice declaration or an invoice declaration EUR-MED as referred to in Article 
15(1)(c) may be made out: 

by an approved exporter within the meaning of Article 22, 

26 

   EN 

 
 
 
 
(b) 

2. 

3. 

or 

4. 

by any exporter for any consignment consisting of one or more packages containing 
originating products whose total value does not exceed EUR 6000. 

Without  prejudice  to  paragraph  3,  an  invoice  declaration  may  be  made  out  in  the 
following cases: 

- 

- 

if the products concerned can be considered as products originating in the EEA 
or in one of the countries referred to in Article 3(1) with which cumulation is 
applicable, without application of cumulation with materials originating in one 
of the countries referred to in Article 3(2), and fulfil the other requirements of 
this Protocol; 

if the products concerned can be considered as products originating in one of 
the  countries  referred  to  in  Article  3(2)  with  which  cumulation  is  applicable, 
without  application  of  cumulation  with  materials  originating  in  one  of  the 
countries  referred  to  in  Article  3  and  fulfil  the  other  requirements  of  this 
Protocol,  provided  a  certificate  EUR-MED  or  an  invoice  declaration  EUR-
MED has been issued in the country of origin. 

An invoice declaration EUR-MED may be made out if the products concerned can be 
considered as products originating in the EEA or in one of the countries referred to in 
Article 3 with which cumulation is applicable, fulfil the requirements of this Protocol 
and: 

- 

- 

- 

cumulation  was  applied  with  materials  originating  in  one  of  the  countries 
referred to in Article 3(2), or 

the  products  may  be  used  as  materials  in  the  context  of  cumulation  for  the 
manufacture of products for export to one of the countries referred to in Article 
3(2), 

the products may be re-exported from the country of destination to one of the 
countries referred to in Article 3(2). 

An  invoice  declaration  EUR-MED  shall  contain one of the following  statements in 
English: 

- 

if  origin  has  been  obtained  by  application  of  cumulation  with  materials 
originating in one or more of the countries referred to in Article 3: 

'CUMULATION APPLIED WITH ……'(name of the country/countries) 

- 

if  origin  has  been  obtained  without  the  application  of  cumulation  with 
materials originating in one or more of the countries referred to in Article 3: 

'NO CUMULATION APPLIED' 

5. 

The exporter making out an invoice declaration or an invoice declaration EUR-MED 
shall be prepared to submit at any time, at the request of the customs authorities of 
the exporting country, all appropriate documents proving the originating status of the 

EN 

27 

   EN 

 
6. 

7. 

8. 

1. 

2. 

3. 

4. 

5. 

products  concerned  as  well  as  the  fulfilment  of  the  other  requirements  of  this 
Protocol. 

An invoice declaration or an invoice declaration EUR-MED shall be made out by the 
exporter by typing, stamping or printing on the invoice, the delivery note or another 
commercial  document,  the  declaration,  the  texts  of  which  appear  in  Annexes  IV  a 
and b, using one of the linguistic versions set out in these Annexes and in accordance 
with the provisions of the domestic law of the exporting country. If the declaration is 
hand-written, it shall be written in ink in printed characters. 

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

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

Article 22 

Approved exporter 

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

The  customs  authorities  may  grant  the  status  of  approved  exporter  subject  to  any 
conditions which they consider appropriate. 

The customs authorities shall grant to the approved exporter a customs authorisation 
number which shall appear on the invoice declaration or on the invoice declaration 
EUR-MED. 

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

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

EN 

28 

   EN 

 
 
Article 23 

Validity of proof of origin 

1. 

2. 

3. 

A  proof  of  origin  shall  be  valid  for  four  months  from  the  date  of  issue  in  the 
exporting  country,  and  must  be  submitted  within  the  said  period  to  the  customs 
authorities of the importing country. 

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

In  other  cases  of  belated  presentation,  the  customs  authorities  of  the  importing 
country  may  accept  the  proofs  of  origin  where  the  products  have  been  submitted 
before the said final date. 

Article 24 

Submission of proof of origin 

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

Article 25 

Importation by instalments 

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

Article 26 

Exemptions from proof of origin 

1. 

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

EN 

29 

   EN 

 
 
 
 
 
2. 

3. 

1. 

2. 

3. 

4. 

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

Furthermore, the total value of these products shall not exceed EUR 500 in the case 
of  small  packages  or  EUR  1200  in  the  case  of  products  forming  part  of  travellers' 
personal luggage. 

Article 27 

Supplier's declarations 

When a movement certificate EUR.1 is issued, or an invoice declaration is made out, 
in  one  of  the  Contracting  Parties  for  originating  products,  in  the  manufacture  of 
which goods coming from other Contracting Parties which have undergone working 
or processing in the EEA without having obtained preferential originating status have 
been used, account shall be taken of supplier's declarations given for these goods in 
accordance with this Article. 

The  supplier's  declaration  referred  to  in  paragraph  1  shall  serve  as  evidence  of  the 
working or processing undergone in the EEA by the goods concerned for the purpose 
of  determining  whether  the  products  in  the  manufacture  of  which  these  goods  are 
used,  can  be  considered  as  products  originating  in  the  EEA  and  fulfil  the  other 
requirements of this Protocol. 

A  separate  supplier's  declaration  shall,  except  in  cases  provided  in  paragraph  4,  be 
made  out  by  the  supplier  for  each  consignment  of  goods  in  the  form  prescribed  in 
Annex V on a sheet of paper annexed to the invoice, the delivery note or any other 
commercial  document  describing  the  goods  concerned  in  sufficient  detail  to  enable 
them to be identified. 

Where a supplier regularly supplies a particular customer with goods for which the 
working  or  processing  undergone  in  the  EEA  is  expected  to  remain  constant  for 
considerable periods of time, he may provide a single supplier's declaration to cover 
subsequent  consignments  of  those  goods,  hereinafter  referred  to  as  a  'long  term 
supplier's declaration'.  

A long-term supplier's declaration may normally be valid for a period of up to one 
year  from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the 
country  where  the  declaration  is  made  out  lay  down  the  conditions  under  which 
longer periods may be used. 

The  long  term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed in Annex VI, and shall describe the goods concerned in sufficient detail to 
enable them to be identified. It shall be provided to the customer concerned before 
supplying  him  with  the  first  consignment  of  goods  covered  by  this  declaration  or 
together with his first consignment. 

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5. 

6. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

The supplier's declaration referred to in paragraphs 3 and 4 shall be typed or printed 
using one of the languages in which the Agreement is drawn up, in accordance with 
the provisions of the domestic law of the country where it is made out, and shall bear 
the original signature of the supplier in manuscript. The declaration my also be hand-
written; in such a case, it shall be written in ink in printed characters. 

The supplier making out a declaration must be prepared to submit at any time, at the 
request of the customs authorities of the country where the declaration is made out, 
all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

Article 28 

Supporting documents 

The documents referred to in Articles 16(3), 21(5) and 27(6) used for the purpose of proving 
that  products  covered  by  a  movement  certificate  EUR.1  or  EUR-MED  or  an  invoice 
declaration or invoice declaration EUR-MED can be considered as products originating in the 
EEA or in one of the countries referred to in Article 3 and fulfil the other requirements of this 
Protocol and that the information given in a supplier's declaration is correct, may consist inter 
alia of the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

direct evidence of the processes carried out by the exporter or supplier to obtain the 
goods concerned, contained for example in his accounts or internal book-keeping; 

documents proving the originating status of materials used, issued or made out in the 
Contracting Party where these documents are used in accordance with domestic law; 

documents  proving  the  working  or  processing  of  materials  in  the  EEA,  issued  or 
made  out  in  the  Contracting  Party  where  these  documents  are  used  in  accordance 
with domestic law; 

movement  certificates  EUR.1  or  EUR-MED  or  invoice  declarations  or  invoice 
declarations  EUR-MED  proving  the  originating  status  of  materials  used,  issued  or 
made out in the Contracting Parties in accordance with this Protocol, or in one of the 
countries  referred  to  in  Article  3,  in  accordance  with  rules  of  origin  which  are 
identical to the rules in this Protocol. 

supplier's declarations proving the working or processing undergone in the EEA by 
materials used, made out in the Contracting Parties in accordance with this Protocol; 

appropriate evidence concerning working or processing undergone outside the EEA 
by application of Article 11, proving that the requirements of that Article have been 
satisfied. 

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Preservation of proof of origin, supplier's declarations and supporting documents 

Article 29 

The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED 
shall keep for at least three years the documents referred to in Article 16(3). 

The  exporter  making  out  an  invoice  declaration  or  invoice  declaration  EUR-MED 
shall  keep  for  at  least  three  years  a  copy  of  this  invoice  declaration  as  well  as  the 
documents referred to in Article 21(5). 

The  supplier  making  out  a  supplier's  declaration  shall  keep  for  at  least  three  years 
copies  of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial 
document to which this declaration is annexed as well as the documents referred to in 
Article 27(6). 

The  supplier  making  out  a  long–term  supplier's  declaration  shall  keep  for  at  least 
three years copies of the declaration and of all the invoices, delivery notes or other 
commercial  documents  concerning  goods  covered  by  that  declaration  sent  to  the 
customer  concerned,  as  well  as  the  documents  referred  to  in  Article  27(6).  This 
period  shall  begin  from  the  date  of  expiry  of  validity  of  the  long-term  supplier's 
declaration. 

The  customs  authorities  of  the  exporting  country  issuing  a  movement  certificate 
EUR.1 or EUR-MED shall keep for at least three years the application form referred 
to in Article 16(2). 

The customs authorities of the importing country shall keep  for  at  least  three years 
the  movement  certificates  EUR.1  and  EUR-MED  and  the  invoice  declarations  and 
invoice declarations EUR-MED submitted to them. 

Article 30 

Discrepancies and formal errors 

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

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

1. 

2. 

3. 

4. 

5. 

1. 

2. 

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Article 31 

Amounts expressed in euro 

1. 

2. 

3. 

4. 

5. 

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

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

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

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

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

TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32 

Mutual assistance 

1. 

The customs authorities of the Contracting Parties shall provide each other, through 
the Commission of the European Communities, with specimen impressions of stamps 
used in their customs offices for the issue of movement certificates EUR.1 and EUR-
MED,  and  with  the  addresses  of  the  customs  authorities  responsible  for  verifying 

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2. 

1. 

2. 

3. 

4. 

5. 

6. 

those  certificates,  invoice  declarations  and  invoice  declarations  EUR-MED  or 
supplier's declarations. 

In  order  to  ensure  the  proper  application  of  this  Protocol,  the  Contracting  Parties 
shall assist each other, through the competent customs administrations, in checking 
the  authenticity  of  the  movement  certificates  EUR.1  and  EUR-MED,  the  invoice 
declarations  and  the  invoice  declarations  EUR-MED  or  the  supplier's  declarations 
and the correctness of the information given in these documents. 

Article 33 

Verification of proofs of origin 

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

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

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

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

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

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

the 

EN 

34 

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Article 34 

Verification of supplier's declarations  

1. 

2. 

3. 

4. 

long-term  supplier's 
Subsequent  verifications  of  supplier's  declarations  or 
declarations may be carried out at random or whenever the customs authorities of the 
country  where  such  declaration  have  been  taken  into  account  to  issue  a  movement 
certificate  EUR.  1  or  EUR-MED  or  to  make  out  an  invoice  declaration  or  invoice 
declaration EUR-MED have reasonable doubts as to the authenticity of the document 
or the correctness of the information given in this document. 

For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the above-mentioned country shall return the supplier's declaration and 
invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 
declaration  was  made  out,  giving,  where  appropriate,  the  reasons  of  substance  or 
form of an enquiry. 

They  shall  forward,  in  support  of  the  request  for  subsequent  verification,  any 
documents and information that have been obtained suggesting that the information 
given in the supplier's declaration is incorrect. 

The verification shall be carried out by the customs authorities of the country where 
the supplier's declaration was made out. For this purpose, they shall have the right to 
call for any evidence and carry out any inspection of the supplier's accounts or any 
other check which they consider appropriate. 

The customs authorities requesting the verification shall be informed of the results of 
this verification as soon as possible. These results must indicate clearly whether the 
information  given  in  the  supplier's  declaration  is  correct  and  make  it  possible  for 
them  to  determine  whether  and  to  what  extent  this  supplier's  declaration  could  be 
taken  into  account  for  issuing  a  movement  certificate  EUR.1  or  EUR-MED  or  for 
making out an invoice declaration or invoice declaration EUR-MED. 

Article 35 

Dispute settlement 

Where  disputes  arise  in  relation  to  the  verification  procedures  of  Articles  33  and  34  which 
cannot  be  settled  between  the  customs  authorities  requesting  a  verification  and  the  customs 
authorities responsible for carrying out this verification or where they raise a question as to 
the interpretation of this Protocol, they shall be submitted to the EEA Joint Committee. 

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

EN 

35 

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Article 36 

Penalties 

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

Article 37 

Free zones 

1. 

2. 

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

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

EN 

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TITLE VII 

CEUTA AND MELILLA 

Article 38 

Application of the Protocol 

1. 

2. 

The  term  'EEA'  used  in  this  protocol  does  not  cover  Ceuta  and  Melilla.  The  term 
'products  originating  in  the  EEA'  does  not  cover  products  originating  in  Ceuta  and 
Melilla. 

For the purpose of the application of Protocol 49 concerning products originating in 
Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special 
conditions set out in Article 39. 

Article 39 

Special conditions 

1. 

Providing  they  have  been  transported  directly  in  accordance  with  the  provisions  of 
Article 12, the following shall be considered as: 

(1) 

products originating in Ceuta and Melilla: 

(a) 

products wholly obtained in Ceuta and Melilla; 

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

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

(i) 

the said products have undergone sufficient working or processing within 
the meaning of Article 5; 

or that 

(ii) 

those products are originating in the EEA, provided that they have been 
submitted  to  working  or  processing  which  goes  beyond  the  operations 
referred to in Article 6. 

(2) 

products originating in the EEA: 

(a) 

products wholly obtained in the EEA; 

(b)  products obtained in the EEA, in the manufacture of which products other than 

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

(i) 

the said products have undergone sufficient working or processing within 
the meaning of Article 5; 

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37 

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or that 

(ii) 

those  products  are  originating  in  Ceuta  and  Melilla  or  in  the  EEA, 
provided that they have been submitted to working or processing which 
goes beyond the operations referred to in Article 6. 

2. 

3. 

Ceuta and Melilla shall be considered as a single territory. 

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

4. 

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

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TITLE VIII 

FINAL PROVISIONS 

Article 40 

Transitional provision for goods in transit or storage 

The provisions of this Agreement may be applied to goods which comply with the provisions 
of this Protocol and which on the date of entry into force of this Protocol are either in transit 
or are in the EEA in temporary storage in customs warehouses or in free zones, subject to the 
submission to the customs authorities of the importing country, within four months of the said 
date,  of  a  movement  certificate  EUR.1  or  EUR-MED  issued  retrospectively  by  the  customs 
authorities of the exporting country together with the documents showing that the goods have 
been transported directly in accordance with the provisions of Article 12. 

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ANNEX I 

INTRODUCTORY NOTES TO THE LIST IN ANNEX II 

Note 1: 

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

Note 2: 

2.1. 

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

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

2.3.  Where  there  are  different  rules  in  the  list  applying  to  different  products  within  a 
heading, each indent contains the description of that part of the heading covered by 
the adjacent rules in column 3 or 4. 

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

Note 3: 

3.1. 

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

Example: 

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

If this forging has been forged in the Community from a non-originating ingot, it has 
already  acquired  originating  status  by  virtue  of  the  rule  for  heading ex 7224  in  the 
list. The forging can then count as originating in the value-calculation for the engine, 

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40 

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regardless of whether it was produced in the same factory or in another factory in the 
Community.  The  value  of  the  non-originating  ingot  is  thus  not  taken  into  account 
when adding up the value of the non-originating materials used. 

3.2. 

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

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

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

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

Example: 

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

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

Example: 

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

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

Example: 

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, 
if  the  use  of  only  non-originating  yarn  is  allowed  for  this  class  of  article,  it  is  not 
possible to start from non-woven cloth – even if non-woven cloths cannot normally 

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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. 

4.2. 

4.3. 

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. 

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. 

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

4.4. 

The term "man-made staple fibres" is used in the list to refer to synthetic or artificial 
filament tow, staple fibres or waste, of headings 5501 to 5507. 

Note 5: 

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

5.2. 

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

The following are the basic textile materials: 

- 

- 

- 

- 

- 

silk, 

wool, 

coarse animal hair, 

fine animal hair, 

horsehair, 

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- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

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, 

EN 

43 

   EN 

 
- 

other products of heading 5605. 

Example: 

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

Example: 

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

Example: 

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

Example: 

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

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

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. 

5.3. 

5.4. 

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. 

EN 

44 

   EN 

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

Example: 

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

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

Note 7: 

7.1. 

For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, 
the "specific processes" are the following: 

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation-process; 

(c) 

cracking; 

(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

(f) 

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

(g)  polymerisation; 

(h) 

alkylation; 

(i) 

isomerisation. 

7.2. 

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

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation-process; 

(c) 

cracking; 

(d) 

reforming; 

EN 

45 

   EN 

 
(e) 

extraction by means of selective solvents; 

(f) 

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

(g)  polymerisation; 

(h) 

alkylation; 

(ij) 

isomerisation; 

(k) 

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

(l) 

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

(m) 

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

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

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

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

7.3. 

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

EN 

46 

   EN 

 
ANNEX II 

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

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

HS heading 

Description of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter 1 

Live animals 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish  and  crustaceans,  molluscs 
and other aquatic invertebrates 

All  the  animals  of  Chapter 1  shall 
be wholly obtained 

in  which  all 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 3  used  are 
wholly obtained 

ex Chapter 4 

0403 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 4  used  are 
wholly obtained 

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

whether 

or 

Manufacture in which: 

-  all the materials of Chapter 4 used 

are wholly obtained, 

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

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

ex Chapter 5 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 5  used  are 
wholly obtained 

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

Cleaning,  disinfecting,  sorting  and 
straightening of bristles and hair 

ex 0502 

Chapter 6 

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

Manufacture in which: 

-  all the materials of Chapter 6 used 

are wholly obtained, and 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 7  used  are 
wholly obtained 

Chapter 7 

Edible  vegetables  and  certain 
roots and tubers 

EN 

47 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 8 

Edible  fruit  and  nuts;  peel  of 
citrus fruits or melons 

Manufacture in which: 

ex Chapter 9 

Coffee,  tea,  maté  and  spices; 
except for: 

0901 

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

coffee 

coffee 

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all  the  fruit  and  nuts  used  are 

wholly obtained, and 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 9  used  are 
wholly obtained 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

in  which  all 

Manufacture 
the 
materials  of  Chapter 10  used  are 
wholly obtained 

ex Chapter 11 

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

starches; 

in  which  all 

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

ex 1106 

Chapter 12 

1301 

1302 

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

Drying  and  milling  of  leguminous 
vegetables of heading 0708 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 12  used  are 
wholly obtained 

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

oleoresins 

and 

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

-  Mucilages 
modified, 
vegetable products 

and 
derived 

thickeners, 
from 

-  Other 

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

Manufacture 
mucilages and thickeners 

from  non-modified 

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

EN 

48 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 14 

Vegetable 
plaiting  materials; 
vegetable  products  not  elsewhere 
specified or included 

in  which  all 

Manufacture 
the 
materials  of  Chapter 14  used  are 
wholly obtained 

ex Chapter 15 

1501 

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

fat 

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

-  Fats from bones or waste 

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

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

except 

those 

1502 

1504 

-  Other 

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

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

than 

-  Fats from bones or waste 

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

except 

those 

-  Other 

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

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

-  Solid fractions  

-  Other 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable oils and their fractions: 

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

in  which  all 

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

Manufacture 
grease of heading 1505 

from  crude  wool 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

EN 

49 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

-  Solid  fractions,  except  for  that 

of jojoba oil 

Manufacture  from  other  materials 
of headings 1507 to 1515 

1516 

1517 

-  Other 

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

re-esterified 
or 

hydrogenated, 

animal 

Margarine;  edible  mixtures  or 
preparations 
or 
of 
vegetable  fats  or  oils  or  of 
fractions  of  different  fats  or  oils 
of  this  Chapter,  other  than  edible 
fats  or  oils  or  their  fractions  of 
heading 1516  

Chapter 16 

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

in  which  all 

Manufacture 
the 
vegetable materials used are wholly 
obtained 

Manufacture in which: 

-  all the materials of Chapter 2 used 

are wholly obtained, and 

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

Manufacture in which: 

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

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

Manufacture: 

-  from animals of Chapter 1, and/or 

-  in  which  all  the  materials  of 
are  wholly 
used 

Chapter 3 
obtained 

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

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

ex 1701 

1702 

or 

sugar 

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

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

sugars, 

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

-  Chemically-pure  maltose  and 

fructose 

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

EN 

50 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 1703 

1704 

-  Other  sugars 

in  solid  form, 
containing  added  flavouring  or 
colouring matter 

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

-  Other 

Manufacture 
materials used are originating 

in  which  all 

the 

from 

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

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

Sugar  confectionery  (including 
white  chocolate),  not  containing 
cocoa 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Chapter 18 

Cocoa and cocoa preparations 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

1901 

basis, 

defatted 

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

to 0404, 

-  Malt extract 

-  Other 

from 

cereals 

of 

Manufacture 
Chapter 10 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

EN 

51 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

1902 

1903 

1904 

1905 

or 

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

as 
noodles, 

ravioli, 

such 

or 

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

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

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

Manufacture in which: 

-  all 

the 

and 

cereals 

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

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except those of heading 1806, 

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

and 

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

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

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

(except 

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

ex Chapter 20 

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

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

ex 2001 

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

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

ex 2004 
ex 2005 

and 

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

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

EN 

52 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

sugar 

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

2006 

2007 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture  in  which  the  value  of 
all the originating nuts and oil seeds 
of  headings 0801,  0802  and  1202 
to 1207  used  exceeds  60 %  of  the 
ex-works price of the product 

ex 2008 

-  Nuts,  not  containing  added 

sugar or spirits 

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

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

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

2009 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex Chapter 21 

Miscellaneous 
preparations; except for: 

edible 

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

2101 

2103 

essences 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  all  the  chicory  used  is 

wholly obtained 

-  Sauces 

and 

preparations 
therefor; mixed condiments and 
mixed seasonings 

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

EN 

53 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of  any 
heading 

ex 2104 

Soups 
preparations therefor  

and 

broths 

and 

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

vegetables 

prepared 

except 

2106 

Food  preparations  not  elsewhere 
specified or included 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex Chapter 22 

Beverages,  spirits  and  vinegar; 
except for: 

Manufacture: 

2202 

2207 

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

beverages, 

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

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  all 

the  grapes  or 
materials  derived  from  grapes 
used are wholly obtained 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

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

-  in  which  all 

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

EN 

54 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2208 

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

80 % vol; 

than 

Manufacture: 

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

-  in  which  all 

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

ex Chapter 23 

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

prepared 

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

ex 2301 

ex 2303 

ex 2306 

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

other 

or 

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

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

in  which  all 

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

Manufacture in which all the maize 
used is wholly obtained 

Manufacture in which all the olives 
used are wholly obtained 

2309 

Preparations  of  a  kind  used  in 
animal feeding 

Manufacture in which: 

ex Chapter 24 

Tobacco 
tobacco substitutes; except for: 

and  manufactured 

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

-  all the materials of Chapter 3 used 

are wholly obtained 

in  which  all 

Manufacture 
the 
materials  of  Chapter 24  used  are 
wholly obtained 

2402 

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

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

ex 2403  

Smoking tobacco 

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

ex Chapter 25 

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

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

ex 2504 

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

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

EN 

55 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2515 

ex 2516 

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

a 

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

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

slabs 

of 

a 

ex 2518 

Calcined dolomite 

ex 2519 

(magnesite), 

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

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

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

Calcination 
calcined 

of 

dolomite 

not 

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

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

Manufacture 
concentrate 

from 

asbestos 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

ex 2530 

Earth 
powdered 

colours, 

calcined 

or 

Calcination  or  grinding  of  earth 
colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27 

ex 2707 

ex 2709 

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

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

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

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

Operations of refining and/or one or 
more specific process(es) (6) 

or 

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

Crude 
bituminous minerals 

oils 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

6 

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

EN 

56 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2710 

2711 

2712 

2713 

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

constituents 

from 

of 

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

or 

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

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

Operations of refining and/or one or 
more specific process(es) (8) 

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

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

or 

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

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

or 

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

Operations of refining and/or one or 
more specific process(es) (10) 

or 

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

7 
8 
9 
10 

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

EN 

57 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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

Operations of refining and/or one or 
more specific process(es) (11) 

or 

2714 

2715 

on 

asphalt, 

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

ex Chapter 28 

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

elements 

or 

ex 2805 

"Mischmetall" 

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

Operations of refining and/or one or 
more specific process(es) (12) 

or 

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

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

treatment 

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

in  which 

ex 2811 

Sulphur trioxide 

Manufacture from sulphur dioxide 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

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

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

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

11 
12 

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

EN 

58 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 29 

Organic chemicals; except for: 

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

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

ex 2901 

Acyclic  hydrocarbons  for  use  as 
power or heating fuels 

Operations of refining and/or one or 
more specific process(es) (13) 

ex 2902 

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

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

or 

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

Operations of refining and/or one or 
more specific process(es) (14) 

or 

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

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

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

2915 

ex 2932 

and 

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

Manufacture  from  materials  of  any 
heading.  However,  the  value  of  all 
the  materials  of  headings 2915 
and 2916  used  shall  not  exceed 
20 %  of  the  ex-works  price  of  the 
product 

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

-  Internal 

ethers 

and 
their 
halogenated, 
sulphonated, 
nitrated or nitrosated derivatives 

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

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

-  Cyclic  acetals  and 
and 

internal 
their 
hemiacetals 
halogenated, 
sulphonated, 
nitrated or nitrosated derivatives 

Manufacture  from  materials  of  any 
heading 

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

13 
14 

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

EN 

59 

   EN

 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2933 

2934 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

Nucleic  acids  and 
not 
whether 
defined; 
compounds 

or 
other 

their  salts, 
chemically 
heterocyclic 

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

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

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

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

ex 2939 

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

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

ex Chapter 30 

Pharmaceutical  products;  except 
for: 

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

3002 

for 

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

vaccines, 

together 

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

-  Other 

--  Human blood 

--  Animal  blood  prepared  for 
therapeutic  or  prophylactic 
uses 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

EN 

60 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

--  Blood  fractions  other 

than 
antisera,  haemoglobin,  blood 
globulins and serum globulins 

--  Haemoglobin, blood globulins 

and serum globulins 

--  Other 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

3003 and 3004 

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

-  Obtained 

from  amikacin  of 

heading 2941 

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

materials 

-  Other 

Manufacture: 

that  of 

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

materials 

ex 3006 

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

ex Chapter 31 

Fertilizers; except for: 

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

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

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

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

EN 

61 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 3105 

ex Chapter 32 

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

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

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

Manufacture: 

that  of 

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

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

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

pigments 

and 

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

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

ex 3201 

Tannins  and  their  salts,  ethers, 
esters and other derivatives 

Manufacture  from  tanning  extracts 
of vegetable origin 

3205 

Colour 
lakes;  preparations  as 
specified in note 3 to this chapter 
based on colour lakes (15) 

ex Chapter 33 

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

resinoids; 
toilet 

3301 

concretes 

concentrates 

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

except 

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

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

Manufacture  from  materials  of  any 
heading,  including  materials  of  a 
"group" (16) 
this 
different 
heading.  However,  materials  of  the 
same  group  as  the  product  may  be 
used, provided that their total value 
does  not  exceed  20 %  of  the  ex-
works price of the product 

in 

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

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

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

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

15 

16 

Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any 
material  or  used  as  ingredients  in  the  manufacture  of  colouring  preparations,  provided  that 
they are not classified in another heading in Chapter 32. 
A "group" is regarded as any part of the heading separated from the rest by a semicolon. 

EN 

62 

   EN

 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 34 

ex 3403 

organic 

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

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

from 

3404 

Artificial  waxes  and  prepared 
waxes: 

waxes, 

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

from 

-  Other 

ex Chapter 35 

Albuminoidal 
modified 
enzymes; except for: 

starches; 

substances; 
glues; 

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

Operations of refining and/or one or 
more specific process(es) (17) 

or 

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

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

Manufacture  from  materials  of  any 
heading, except: 

-  hydrogenated  oils  having 

character 
heading 1516, 

of 

waxes 

the 
of 

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

-  materials of heading 3404 

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

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

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

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

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

17 

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

EN 

63 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

3505 

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

or 

-  Starch ethers and esters 

-  Other 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

ex Chapter 37 

Photographic  or  cinematographic 
goods; except for: 

3701 

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

textiles; 

-  Instant  print  film  for  colour 

photography, in packs 

-  Other 

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

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

Manufacture  from  materials  of  any 
of 
heading, 
heading 1108 

except 

those 

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

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

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

those 

except 

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

those 

except 

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

their 

of 

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

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

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

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

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

EN 

64 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3702 

3704 

in 

film 

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

than 
textiles; 

other 

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

except 

those 

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

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

except 

those 

ex Chapter 38 

Miscellaneous chemical products; 
except for: 

ex 3801 

oil 

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

and 

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

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

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

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

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

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

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

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

ex 3803 

Refined tall oil 

Refining of crude tall oil 

ex 3805 

Spirits  of  sulphate 
purified 

turpentine, 

by 

Purification 
or 
refining  of  raw  spirits  of  sulphate 
turpentine 

distillation 

ex 3806 

Ester gums 

Manufacture from resin acids 

ex 3807 

Wood pitch (wood tar pitch) 

Distillation of wood tar 

3808 

herbicides, 

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

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

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

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

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

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

EN 

65 

   EN

 
 
 
 
3809 

3810 

3811 

3812 

3813  

3814 

3818 

(1) 

(2) 

(3) 

or 

(4) 

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

(for 

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

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

fluxes 

and 
preparations 

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

and 

inhibitors, 

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

-  Prepared 

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

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

-  Other 

rubber 

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

not 
included; 

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

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

Preparations and charges for fire-
extinguishers; 
fire-
extinguishing grenades 

charged 

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

Organic  composite  solvents  and 
thinners,  not  elsewhere  specified 
or  included;  prepared  paint  or 
varnish removers 

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

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

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

EN 

66 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
3819 

3820 

3822 

3823 

3824 

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

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

from 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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

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

-  Industrial  monocarboxylic  fatty 
acids, acid oils from refining 

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

-  Industrial fatty alcohols 

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

or 

for 

cores; 

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

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

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

-  The following of this heading: 

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

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

--  Sorbitol  other  than  that  of 

heading 2905 

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

ammonium 

acids 

of 

--  Ion exchangers 

--  Getters for vacuum tubes 

EN 

67 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

--  Alkaline  iron  oxide  for  the 

purification of gas 

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

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

--  Fusel oil and Dippel's oil 

--  Mixtures  of 

salts  having 

different anions 

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

-  Other 

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

for 

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

3901 to 3915 

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

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  Chapter 39 
used does not exceed 20 % of the 
ex-works price of the product (18) 

-  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 (19) 

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

18 

19 

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

EN 

68 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 3907 

3912 

3916 to 3921 

made 

-  Copolymer, 

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

-  Polyester  

its 

and 

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

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

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

forms 

other 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  materials  of  the  same 
heading as the product may be used, 
provided  that  their  total  value  does 
not  exceed  50 %  of  the  ex-works 
price of the product (20) 

Manufacture  in  which  the  value  of 
all the materials of Chapter 39 used 
does  not  exceed  20 %  of  the  ex-
works  price  of  the  product  and/or 
manufacture  from  polycarbonate  of 
tetrabromo-(bisphenol A) 

the  materials  of 

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

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

-  Other: 

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

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  Chapter 39 
used does not exceed 20 % of the 
ex-works price of the product (21) 

--  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 (22) 

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

20 

21 

22 

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

EN 

69 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

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

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

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

ex 3920 

-  Ionomer sheet or film 

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

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

-  Sheets  of  regenerated  cellulose, 

polyamides or polyethylene 

the  materials  of 

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

ex 3921 

Foils of plastic, metallised 

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

from 

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

3922 to 3926 

Articles of plastics 

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

ex Chapter 40 

Rubber  and  articles 
except for: 

thereof; 

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

ex 4001 

4005 

4012 

Laminated  slabs  of  crepe  rubber 
for shoes 

Lamination  of  sheets  of  natural 
rubber 

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 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

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

except 

those 

ex 4017 

Articles of hard rubber 

Manufacture from hard rubber 

23 

The  following  foils  shall  be  considered  as  highly  transparent:  foils,  the  optical  dimming  of 
which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is 
less than 2 %. 

EN 

70 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 41 

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

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

ex 4102 

Raw  skins  of  sheep  or  lambs, 
without wool on 

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

4104 to 4106 

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

Retanning of tanned leather 

Or 

4107,  4112  and 
4113 

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

ex 4114 

Chapter 42 

ex Chapter 43 

Patent 
laminated 
leather 

leather 

and 
patent 
leather;  metallised 

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

Furskins 
fur; 
manufactures thereof; except for: 

artificial 

and 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

-  Plates,  crosses  and 

similar 

forms 

-  Other 

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

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

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

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

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

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

or 

Manufacture  from  non-assembled, 
tanned or dressed furskins 

4303 

Articles  of  apparel,  clothing 
accessories  and  other  articles  of 
furskin 

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

ex Chapter 44 

Wood and articles of wood; wood 
charcoal; except for: 

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

ex 4403 

Wood roughly squared 

ex 4407 

or 

sawn 

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

exceeding 

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

in 

Planing, sanding or end-jointing 

EN 

71 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4408 

ex 4409 

ex 4410 
ex 4413 

ex 4415 

ex 4416 

Splicing,  planing,  sanding  or  end-
jointing 

by 

obtained 

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

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 

to 

Beadings 
mouldings, 
and 
including  moulded  skirting  and 
other moulded boards 

Beading or moulding 

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

Manufacture from boards not cut to 
size 

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

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

ex 4418 

-  Builders'  joinery  and  carpentry 

of wood 

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

-  Beadings and mouldings 

Beading or moulding 

ex 4421 

Match  splints;  wooden  pegs  or 
pins for footwear 

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

ex Chapter 45 

Cork  and  articles  of  cork;  except 
for: 

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

4503 

Articles of natural cork 

Manufacture 
heading 4501 

from 

cork 

of 

Chapter 46 

Chapter 47 

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

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

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

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

ex Chapter 48 

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

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

ex 4811 

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

EN 

72 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

4816 

4817 

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

(other 

than 

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

containing 

ex 4818 

Toilet paper 

ex 4819 

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

paperboard, 

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

4909 

4910 

paper, 

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

books, 

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

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

messages 

Calendars  of  any  kind,  printed, 
including calendar blocks: 

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

Manufacture 
materials of Chapter 47 

from  paper-making 

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

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

except 

those 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

EN 

73 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

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

except 

those 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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

Carding or combing of silk waste 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from (24): 

-  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 (25) 

-  Other 

Manufacture from (26): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

24 

25 

26 

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

EN 

74 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 51 

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

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

5106 to 5110 

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

Manufacture from (27): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5111 to 5113 

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

animal 

hair 

or 

-  Incorporating rubber thread 

Manufacture from single yarn (28) 

-  Other 

Manufacture from (29): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

27 

28 

29 

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

EN 

75 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 52 

Cotton; except for: 

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

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (30): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

-  Incorporating rubber thread 

Manufacture from single yarn (31) 

-  Other 

Manufacture from (32): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

30 

31 

32 

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

EN 

76 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 53 

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

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

5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from (33): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (34) 

-  Other 

Manufacture from (35): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

33 

34 

35 

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

EN 

77 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

5401 to 5406 

Yarn, monofilament and thread of 
man-made filaments 

Manufacture from (36): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (37) 

-  Other 

Manufacture from (38): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

36 

37 

38 

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

EN 

78 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

5501 to 5507 

Man-made staple fibres 

Manufacture 
materials or textile pulp 

from 

chemical 

5508 to 5511 

Yarn  and  sewing  thread  of  man-
made staple fibres 

Manufacture from (39): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5512 to 5516 

Woven 
staple fibres: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (40) 

-  Other 

Manufacture from (41): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

39 

40 

41 

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

EN 

79 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 56 

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

Manufacture from (42): 

-  coir yarn, 

-  natural fibres, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5602 

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

-  Needleloom felt 

Manufacture from (43): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament 

tow  of 

heading 5501, 

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

42 

43 

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

EN 

80 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (44): 

5604 

5605 

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

-  Rubber  thread  and  cord,  textile 

covered 

-  Other 

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

-  natural fibres, 

-  man-made  staple 
from casein, or 

fibres  made 

-  chemical materials or textile pulp 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

Manufacture from (45): 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (46): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

44 

45 

46 

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

EN 

81 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

5606 

(other 

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

than 
and 

Manufacture from (47): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Chapter 57 

Carpets  and  other  textile  floor 
coverings: 

-  Of needleloom felt 

Manufacture from (48): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament 

tow  of 

heading 5501, 

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

Jute  fabric  may  be  used  as  a 
backing 

-  Of other felt 

Manufacture from (49): 

-  natural 

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

-  chemical materials or textile pulp 

47 

48 

49 

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

EN 

82 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (50): 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

-  man-made 

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

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

fabrics; 

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

-  Combined with rubber thread 

Manufacture from single yarn (51) 

-  Other 

Manufacture from (52): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

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

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

5805 

Gobelins, 

tapestries  of 

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

50 

51 

52 

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

EN 

83 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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 

Manufacture from yarn 

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

of 

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

or 

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

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

fabrics 

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

than 

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

Linoleum,  whether  or  note  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 (53) 

5901 

5902 

5903 

5904 

5905 

Textile wall coverings: 

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

Manufacture from yarn 

-  Other 

Manufacture from (54): 

53 

54 

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

EN 

84 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

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

5906 

Rubberised  textile  fabrics,  other 
than those of heading 5902: 

-  Knitted or crocheted fabrics 

Manufacture from (55): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture 
materials 

from 

chemical 

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

-  Other 

Manufacture from yarn 

5907 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

55 

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

EN 

85 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

5908 

for 

lamps, 

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

the 

or 

-  Incandescent 
impregnated 

gas  mantles, 

Manufacture  from  tubular  knitted 
gas-mantle fabric 

-  Other 

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

5909 to 5911 

Textile  articles  of  a  kind  suitable 
for industrial use: 

-  Polishing  discs  or  rings  other 

than of felt of heading 5911 

Manufacture  from  yarn  or  waste 
fabrics or rags of heading 6310 

-  Woven 

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

Manufacture from (56): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (57), 

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

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

--  monofil 

polytetrafluoroethylene (58), 

of 

--  yarn of synthetic textile fibres of 

poly(p-phenylene 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn (59), 

56 

57 

58 

59 

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

EN 

86 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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

polyester 
terephthalic 
cyclohexanediethanol 
isophthalic acid, 

a 
acid 

--  natural fibres, 

--  man-made 

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

--  chemical  materials  or 

textile 

pulp 

-  Other 

Manufacture from (60): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (61): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Chapter 61 

Articles  of  apparel  and  clothing 
accessories, knitted or crocheted: 

Manufacture from yarn (62)(63) 

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

60 

61 

62 

63 

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

EN 

87 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Other  

Manufacture from (64): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture from yarn (65)(66) 

ex Chapter 62 

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

knitted 

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

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

Manufacture from yarn (67) 

or 

ex 6210 
ex 6216 

and 

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

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product (68) 

Manufacture from yarn (69) 

or 

Manufacture  from  uncoated  fabric, 
that 
provided 
the 
the  value  of 
uncoated 
fabric  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product (70) 

6213 and 6214 

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

-  Embroidered 

Manufacture 
single yarn (71)(72) 

from 

unbleached 

or 

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product (73) 

64 

65 

66 
67 
68 
69 
70 
71 

72 

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

EN 

88 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture 
single yarn (74)(75) 

from 

unbleached 

or 

as 

least 

Making  up,  followed  by  printing 
accompanied  by  at 
two 
preparatory  or  finishing  operations 
bleaching, 
scouring, 
(such 
mercerising,  heat  setting,  raising, 
resistance 
calendering, 
shrink 
processing,  permanent 
finishing, 
decatising,  impregnating,  mending 
the 
and  burling),  provided 
value  of  all  the  unprinted  goods  of 
headings 6213  and 6214  used  does 
not  exceed  47.5 %  of  the  ex-works 
price of the product 

that 

6217 

up 

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

-  Embroidered 

Manufacture from yarn (76) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

or 

Manufacture  from  unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed  40 %  of  the  ex-works  price 
of the product (77) 

Manufacture from yarn (78) 

or 

Manufacture  from  uncoated  fabric, 
that 
provided 
the 
the  value  of 
uncoated 
fabric  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product (79) 

-  Interlinings 

for  collars  and 

Manufacture: 

cuffs, cut out 

-  from  materials  of  any  heading, 

except that of the product, and 

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

73 
74 

75 
76 
77 
78 
79 

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

EN 

89 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                            
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from yarn (80) 

ex Chapter 63 

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

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

6301 to 6304 

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

-  Of felt, of nonwovens 

Manufacture from (81): 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (82)(83) 

from 

unbleached 

or 

(other 

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

Manufacture 
single yarn (84)(85) 

from 

unbleached 

6305 

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

Manufacture from (86): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

6306 

awnings 

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

80 
81 

82 
83 

84 
85 

86 

See Introductory Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see 
Introductory Note 5. 
See Introductory Note 6. 
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling 
pieces  of  knitted  or  crocheted  fabrics  (cut  out  or  knitted  directly  to  shape),  see  Introductory 
Note 6. 
See Introductory Note 6. 
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling 
pieces  of  knitted  or  crocheted  fabrics  (cut  out  or  knitted  directly  to  shape),  see  Introductory 
Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see 
Introductory Note 5. 

EN 

90 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-  Of nonwovens 

Manufacture from (87)(88): 

6307 

6308 

-  Other 

Other  made-up articles, including 
dress patterns 

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

tapestries, 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (89)(90) 

from 

unbleached 

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

in 

included 

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

ex Chapter 64 

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

6406 

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

similar 

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

components 

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

ex Chapter 65 

Headgear  and  parts 
except for: 

thereof; 

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

6503 

6505 

Manufacture  from  yarn  or  textile 
fibres (91) 

Manufacture  from  yarn  or  textile 
fibres (92) 

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

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

87 

88 
89 

90 
91 
92 

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

EN 

91 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 66 

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

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

6601 

Chapter 67 

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

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

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

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

ex Chapter 68 

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

or 

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

ex 6803 

ex 6812 

ex 6814 

Articles 
agglomerated slate 

of 

slate 

or 

of 

Manufacture from worked slate 

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

and 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  worked  mica 
(including 
or 
reconstituted mica) 

agglomerated 

Chapter 69 

Ceramic products 

ex Chapter 70 

Glass and glassware; except for: 

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

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

ex 7003,  ex 7004 
and ex 7005  

Glass with a non-reflecting layer  Manufacture 
heading 7001 

from  materials  of 

7006 

7007 

bent, 

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

-  Glass-plate  substrates,  coated 
with  a  dielectric  thin  film,  and 
of  a  semiconductor  grade  in 
accordance 
SEMII-
standards (93) 

with 

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

-  Other 

Manufacture 
heading 7001 

from  materials  of 

glass, 

Safety 
toughened 
laminated glass 

consisting 

(tempered) 

of 
or 

Manufacture 
heading 7001 

from  materials  of 

93 

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

92 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
7008 

7009 

7010 

7013 

(1) 

(2) 

(3) 

or 

(4) 

Multiple-walled  insulating  units 
of glass 

Manufacture 
heading 7001 

from  materials  of 

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

Manufacture 
heading 7001 

from  materials  of 

ampoules 

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

for 

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

(other 

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

or 

total  value  of 

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

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

or 

total  value  of 

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

or 

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

ex 7019 

Articles (other than yarn) of glass 
fibres 

Manufacture from: 

-  uncoloured  slivers,  rovings,  yarn 

or chopped strands, or 

-  glass wool 

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

ex Chapter 71 

or 

cultured 

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

and 

ex 7101 

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

strung 

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

ex 7102,  ex 7103 
and ex 7104 

precious 

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

or 

Manufacture 
precious or semi-precious stones 

from 

unworked 

7106,  7108  and 
7110 

Precious metals: 

EN 

93 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Unwrought 

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

or 

Electrolytic,  thermal  or  chemical 
separation  of  precious  metals  of 
heading 7106, 7108 or 7110 

or 

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

-  Semi-manufactured 

or 

in 

powder form 

Manufacture 
precious metals 

from 

unwrought 

ex 7107,  ex 7109 
and ex 7111 

Metals clad with precious metals, 
semi-manufactured 

Manufacture  from  metals  clad  with 
precious metals, unwrought 

7116 

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

(natural, 

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

7117 

Imitation jewellery 

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

or 

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

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

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

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished products of iron or 
non-alloy steel 

7208 to 7216 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

Manufacture 
materials of heading 7207 

from 

semi-finished 

ex 7218,  7219 to 
7222 

products, 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7218 

7223 

Wire of stainless steel 

Manufacture 
materials of heading 7218 

from 

semi-finished 

EN 

94 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 7224,  7225 to 
7228 

products, 

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

7229 

Wire of other alloy steel 

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

Manufacture 
materials of heading 7224 

from 

semi-finished 

ex Chapter 73 

Articles  of  iron  or  steel;  except 
for: 

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

Manufacture 
heading 7206 

Manufacture 
heading 7206 

from  materials  of 

from  materials  of 

ex 7301 

Sheet piling 

7302 

or 

tramway 

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

7304,  7305  and 
7306 

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

Manufacture 
heading 7206, 7207, 7218 or 7224 

from  materials  of 

drilling, 

deburring 

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

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

ex 7307 

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

7308 

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

ex 7315 

Skid chain 

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

EN 

95 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 74 

Copper  and  articles 
except for: 

thereof; 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Copper  mattes;  cement  copper 
(precipitated copper) 

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

Unrefined  copper;  copper  anodes 
for electrolytic refining 

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

Refined copper and copper alloys, 
unwrought: 

-  Refined copper 

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

-  Copper  alloys  and 
containing 

copper 
elements 

refined 
other 

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

Copper waste and scrap 

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

Master alloys of copper 

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

7401 

7402 

7403 

7404 

7405 

ex Chapter 75 

Nickel 
except for: 

and 

articles 

thereof; 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

7501 to 7503 

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

ex Chapter 76 

Aluminium  and  articles  thereof; 
except for: 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

EN 

96 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7601 

Unwrought aluminium 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

or 

thermal 

by 
treatment 

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

7602 

Aluminium waste or scrap 

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

ex 7616 

grill, 

cloth, 

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

Manufacture: 

that  of 

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

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

Chapter 77 

Reserved  for  possible  future  use 
in the HS 

ex Chapter 78 

Lead  and  articles  thereof;  except 
for: 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture 
"work" lead 

from  "bullion"  or 

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

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

7801 

Unwrought lead: 

-  Refined lead 

-  Other 

7802 

Lead waste and scrap 

EN 

97 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 79 

Zinc  and  articles  thereof;  except 
for: 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

ex Chapter 80 

Tin  and  articles  thereof;  except 
for: 

Manufacture: 

8001 

Unwrought tin 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

8002 and 8007 

Tin waste and scrap; other articles 
of tin 

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

Chapter 81 

Other  base  metals;  cermets; 
articles thereof: 

-  Other  base  metals,  wrought; 

articles thereof 

-  Other 

ex Chapter 82 

8206 

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

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

the  materials  of 

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

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

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

those 

except 

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

incorporated 

into 

the 

EN 

98 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8207 

example, 

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

for 
punching, 
drilling, 

8208 

Knives  and  cutting  blades,  for 
machines  or 
for  mechanical 
appliances 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex 8211 

8214 

8215 

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

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

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

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

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

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

ex Chapter 83 

Miscellaneous  articles  of  base 
metal; except for: 

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

ex 8302 

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

suitable 

articles 

ex 8306 

Statuettes and other ornaments, of 
base metal 

other  materials 

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

be 

other  materials 

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

be 

EN 

99 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 84 

reactors, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex 8401 

Nuclear fuel elements 

8402 

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

Manufacture  from  materials  of  any 
heading, 
the 
product (94) 

except 

that 

of 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

8403 and ex 8404 

8406 

8407 

8408 

8409 

8411 

of 

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

heading 8402 

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

except 

those 

Steam  turbines  and  other  vapour 
turbines 

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

Spark-ignition 
reciprocating  or 
rotary  internal  combustion  piston 
engines 

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

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

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

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

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

Turbo-jets,  turbo-propellers  and 
other gas turbines 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

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

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

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

94 

This rule shall apply until 31.12.2005. 

EN 

100 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

8412 

Other engines and motors 

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

ex 8413 

Rotary 
pumps 

positive 

displacement 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

ex 8414 

Industrial  fans,  blowers  and  the 
like 

Manufacture: 

8415 

8418 

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

those  machines 

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

or 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

ex 8419 

Machines  for  wood,  paper  pulp, 
paper and paperboard industries 

Manufacture in which: 

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

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

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

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

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

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

EN 

101 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8420 

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

8423 

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

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

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

Manufacture in which: 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

8425 to 8428 

Lifting,  handling, 
unloading machinery 

loading  or 

Manufacture in which: 

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

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

all 

the  materials 

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

8429 

Self-propelled 
angledozers,  graders, 
scrapers,  mechanical 
excavators, 
shovel 
tamping  machines 
rollers: 

bulldozers, 
levellers, 
shovels, 
loaders, 
road 

and 

-  Road rollers 

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

-  Other 

Manufacture in which: 

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

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

all 

the  materials 

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

EN 

102 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8430 

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

and 
snow-ploughs 

pile-drivers 

Manufacture in which: 

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

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

all 

the  materials 

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

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

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

ex 8431 

Parts  suitable  for  use  solely  or 
principally with road rollers 

8439 

8441 

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

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

8444 to 8447 

Machines  of  these  headings  for 
use in the textile industry 

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

Manufacture in which: 

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

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

Manufacture in which: 

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

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

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

ex 8448 

8452 

Auxiliary  machinery for use with 
machines 
headings 8444 
and 8445 

of 

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

than 
Sewing  machines,  other 
machines 
book-sewing 
of 
heading 8440; 
furniture,  bases 
and covers specially designed for 
sewing 
sewing 
machines; 
machine needles: 

EN 

103 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

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

-  the  value  of  all 

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

the  head 

-  Other 

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

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

8456 to 8466 

8469 to 8472 

8480 

Machine-tools  and  machines  and 
their  parts  and  accessories  of 
headings 8456 to 8466 

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

Office  machines  (for  example, 
typewriters, calculating machines, 
automatic 
processing 
data 
machines,  duplicating  machines, 
stapling machines) 

for  metal 
boxes 
Moulding 
foundry;  mould  bases;  moulding 
patterns;  moulds  for  metal  (other 
than 
ingot  moulds),  metal 
carbides, glass, mineral materials, 
rubber or plastics 

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

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

8482 

Ball or roller bearings 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

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

Gaskets  and  similar 
joints  of 
metal  sheeting  combined  with 
other  material  or  of  two  or  more 
or 
layers 
and 
assortments 
similar 
in 
composition,  put  up  in  pouches, 
envelopes  or  similar  packings; 
mechanical seals 

of  metal; 
of 

joints,  dissimilar 

sets 
gaskets 

Machinery  parts,  not  containing 
electrical  connectors,  insulators, 
coils,  contacts  or  other  electrical 
features, not specified or included 
elsewhere in this Chapter 

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

8484 

8485 

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

EN 

104 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 85 

machinery 

and 
Electrical 
equipment  and  parts 
thereof; 
sound  recorders  and  reproducers, 
sound 
television 
recorders  and  reproducers,  and 
parts  and  accessories  of  such 
articles; except for: 

image 

and 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

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

8501 

Electric  motors  and  generators 
(excluding generating sets) 

Manufacture in which: 

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

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

all 

the  materials 

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

8502 

Electric generating sets and rotary 
converters 

Manufacture in which: 

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

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

ex 8504 

Power  supply  units  for  automatic 
data-processing machines 

ex 8518 

8519 

and 

not  mounted 

Microphones 
stands 
therefore;  loudspeakers,  whether 
in 
or 
their 
enclosures; 
audio-frequency 
electric  amplifiers;  electric  sound 
amplifier sets 

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

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

the  materials 

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

and 8503 

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

EN 

105 

   EN

 
 
(1) 

(2) 

(3) 

or 

(4) 

8520 

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

recording 

8521 

Video  recording  or  reproducing 
apparatus,  whether 
not 
or 
incorporating a video tuner 

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8522 

8523 

8524 

8525 

Parts  and  accessories  suitable  for 
use  solely  or  principally  with  the 
apparatus 
headings 8519 
to 8521 

of 

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

Prepared  unrecorded  media  for 
similar 
sound 
recording  of  other  phenomena, 
other than products of Chapter 37 

recording 

or 

Records, tapes and other recorded 
media for sound or other similarly 
recorded  phenomena,  including 
the 
matrices  and  masters  for 
production 
but 
of 
excluding products of Chapter 37: 

records, 

-  Matrices  and  masters  for  the 

production of records 

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

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

-  Other 

Manufacture in which: 

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

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

all 

the  materials 

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

EN 

106 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8526 

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

8527 

8528 

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

the 

in 

apparatus 

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

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

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8529 

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

-  Suitable 

for  use  solely  or 
principally with video recording 
or reproducing apparatus 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

8535 and 8536 

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

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed 10 % of the ex-works price 
of the product 

EN 

107 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8537 

Boards,  panels,  consoles,  desks, 
other 
cabinets 
bases, 
and 
two  or  more 
equipped  with 
heading 8535 
of 
apparatus 
or 8536, for electric control or the 
electricity, 
of 
distribution 
incorporating 
including 
those 
instruments  or 
apparatus  of 
Chapter 90, and numerical control 
apparatus,  other  than  switching 
apparatus of heading 8517 

ex 8541 

Diodes,  transistors  and  similar 
semi-conductor  devices,  except 
wafers not yet cut into chips 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed 10 % of the ex-works price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

8542 

Electronic  integrated  circuits  and 
microassemblies: 

-  Monolithic integrated circuits 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

the  materials 

-  within  the  above  limit,  the  value 
of 
all 
of 
used 
headings 8541 
does  not  exceed  10 %  of  the  ex-
works price of the product 

and 8542 

or 

The operation of diffusion (in which 
integrated  circuits  are  formed  on  a 
the 
semi-conductor  substrate  by 
selective 
an 
of 
introduction 
appropriate  dopant),  whether  or  not 
assembled and/or tested in a country 
other 
in 
those 
Articles 3 and 4 

specified 

than 

-  Other 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
headings 8541 
used 
does  not  exceed  10 %  of  the  ex-
works price of the product 

and 8542 

EN 

108 

   EN

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8544 

8545 

8546 

8547 

8548 

ex Chapter 86 

8608 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Insulated (including enamelled or 
anodised)  wire,  cable  (including 
coaxial cable) and other insulated 
electric  conductors,  whether  or 
not fitted with connectors; optical 
of 
fibre 
individually 
fibres, 
whether  or  not  assembled  with 
electric  conductors  or  fitted  with 
connectors 

cables,  made 
sheathed 

up 

Carbon 
carbon 
electrodes, 
brushes,  lamp  carbons,  battery 
carbons  and  other  articles  of 
graphite  or  other  carbon,  with  or 
without  metal,  of  a  kind  used  for 
electrical purposes 

Electrical 
material 

insulators  of 

any 

appliances 

Insulating  fittings  for  electrical 
or 
machines, 
equipment,  being  fittings  wholly 
of insulating materials apart from 
any  minor  components  of  metal 
(for  example,  threaded  sockets) 
incorporated  during  moulding 
solely  for  purposes  of  assembly, 
other 
of 
heading 8546;  electrical  conduit 
tubing and joints therefor, of base 
metal 
insulating 
material 

lined  with 

insulators 

than 

spent 

Waste and scrap of primary cells, 
primary  batteries  and  electric 
accumulators; 
primary 
cells,  spent  primary  batteries  and 
spent 
accumulators; 
electrical  parts  of  machinery  or 
or 
apparatus, 
included 
this 
Chapter 

elsewhere 

specified 

electric 

not 

in 

Railway or tramway locomotives, 
rolling-stock  and  parts  thereof; 
railway or tramway track fixtures 
and  fittings  and  parts  thereof; 
(including  electro-
mechanical 
mechanical) 
signalling 
traffic 
equipment  of  all  kinds;  except 
for: 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

or 

tramway 

Railway 
track 
fixtures  and  fittings;  mechanical 
(including 
electromechanical) 
signalling, safety or traffic control 
for 
equipment 
railways, 
inland 
roads, 
tramways, 
waterways, parking facilities, port 
installations  or  airfields;  parts  of 
the foregoing 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

EN 

109 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 87 

Vehicles  other  than  railway  or 
tramway  rolling-stock,  and  parts 
and  accessories  thereof;  except 
for: 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

8709 

8710 

8711 

Works  trucks,  self-propelled,  not 
fitted  with  lifting  or  handling 
equipment,  of  the  type  used  in 
factories,  warehouses,  dock  areas 
or  airports  for  short  distance 
transport of goods; tractors of the 
type  used  on  railway  station 
platforms;  parts  of  the  foregoing 
vehicles 

and 

other 

armoured 
Tanks 
vehicles,  motorized, 
fighting 
whether  or  not 
fitted  with 
weapons,  and  parts  of  such 
vehicles 

Motorcycles  (including  mopeds) 
and cycles fitted with an auxiliary 
motor,  with  or  without  side-cars; 
side-cars: 

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  Not exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

--  Exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  20 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

EN 

110 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
heading, 
of 
heading 8714 

except 

those 

8715 

Baby carriages and parts thereof 

Manufacture: 

8716 

Trailers  and  semi-trailers;  other 
vehicles, 
not  mechanically 
propelled; parts thereof 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

ex 8804 

Rotochutes 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 8804 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

8805 

Aircraft  launching  gear;  deck-
arrestor  or  similar  gear;  ground 
the 
flying 
foregoing articles 

trainers;  parts  of 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Chapter 89 

Ships, 
structures 

boats 

and 

floating 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  hulls  of  heading 8906 
may not be used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

ex Chapter 90 

photographic, 
Optical, 
cinematographic, 
measuring, 
checking,  precision,  medical  or 
surgical 
and 
apparatus;  parts  and  accessories 
thereof; except for: 

instruments 

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 

EN 

111 

   EN

 
 
(1) 

(2) 

(3) 

or 

(4) 

9001 

9002 

9004 

ex 9005 

ex 9006 

Optical  fibres  and  optical  fibre 
bundles; optical fibre cables other 
than 
those  of  heading 8544; 
sheets  and  plates  of  polarizing 
material; 
(including 
lenses 
contact  lenses),  prisms,  mirrors 
and other optical elements, of any 
material,  unmounted,  other  than 
such  elements  of  glass  not 
optically worked 

Lenses, prisms, mirrors and other 
optical elements,  of any  material, 
mounted, being parts of or fittings 
instruments  or  apparatus, 
for 
other than such elements of glass 
not optically worked 

Spectacles,  goggles  and  the  like, 
corrective, protective or other 

Binoculars,  monoculars,  other 
optical telescopes, and mountings 
therefor,  except  for  astronomical 
refracting 
and 
mountings therefor 

telescopes 

(other 

Photographic 
than 
cameras; 
cinematographic) 
photographic  flashlight  apparatus 
and 
than 
electrically ignited flashbulbs 

flashbulbs 

other 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40%  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product; and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

EN 

112 

   EN

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

9007 

Cinematographic  cameras  and 
projectors,  whether 
not 
incorporating  sound  recording  or 
reproducing apparatus 

or 

9011 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

9016 

9017 

9018 

(including 
Surveying 
surveying), 
photogrammetrical 
hydrographic, 
oceanographic, 
hydrological,  meteorological  or 
geophysical 
and 
appliances,  excluding  compasses; 
rangefinders 

instruments 

Balances  of  a  sensitivity  of  5 cg 
or better, with or without weights 

(for 

marking-out 

or 
Drawing, 
calculating 
mathematical 
instruments 
example, 
drafting  machines,  pantographs, 
protractors,  drawing  sets,  slide 
rules, 
calculators); 
instruments for measuring length, 
for  use  in  the  hand  (for  example, 
tapes, 
measuring 
rods 
micrometers, 
not 
specified or included elsewhere in 
this chapter 

and 
callipers), 

disc 

Instruments  and  appliances  used 
in  medical,  surgical,  dental  or 
including 
veterinary 
sciences, 
scintigraphic 
apparatus,  other 
electro-medical  apparatus  and 
sight-testing instruments: 

EN 

113 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  25 %  of  the  ex-works  price 
of the product 

-  Dentists'  chairs 

incorporating 
dental  appliances  or  dentists' 
spittoons 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 9018 

-  Other 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Mechano-therapy 
appliances; 
massage apparatus; psychological 
aptitude-testing  apparatus;  ozone 
therapy,  oxygen  therapy,  aerosol 
therapy,  artificial  respiration  or 
other 
respiration 
apparatus 

therapeutic 

Other  breathing  appliances  and 
gas  masks,  excluding  protective 
masks  having  neither  mechanical 
parts nor replaceable filters 

for 
Machines  and  appliances 
testing 
the  hardness,  strength, 
compressibility, elasticity or other 
of 
mechanical 
materials  (for  example,  metals, 
wood, textiles, paper, plastics) 

properties 

Hydrometers  and  similar  floating 
thermometers, 
instruments, 
pyrometers, 
barometers, 
hygrometers  and  psychrometers, 
recording  or  not, 
any 
combination of these instruments 

and 

Instruments  and  apparatus  for 
measuring  or  checking  the  flow, 
level,  pressure  or  other  variables 
of  liquids  or  gases  (for  example, 
gauges, 
flow  meters, 
meters), 
manometers, 
excluding 
and 
apparatus  of  heading 9014,  9015, 
9028 or 9032 

level 
heat 
instruments 

9019 

9020 

9024 

9025 

9026 

EN 

114 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

9027 

9028 

9029 

9030 

9031 

9032 

Instruments  and  apparatus  for 
physical or chemical analysis (for 
example, 
polarimeters, 
refractometers, spectrometers, gas 
or  smoke  analysis  apparatus); 
instruments  and  apparatus  for 
measuring  or  checking  viscosity, 
porosity, 
surface 
expansion, 
tension  or  the  like;  instruments 
and  apparatus  for  measuring  or 
checking quantities of heat, sound 
or 
(including  exposure 
meters); microtomes 

light 

Gas,  liquid  or  electricity  supply 
or  production  meters,  including 
calibrating meters therefor: 

-  Parts and accessories 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

-  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 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Revolution  counters,  production 
counters, 
taximeters, 
mileometers,  pedometers  and  the 
like; 
and 
tachometers,  other  than  those  of 
or 9015; 
heading 9014 
stroboscopes 

indicators 

speed 

other 

instruments 

Oscilloscopes, spectrum analysers 
and 
and 
for  measuring  or 
apparatus 
electrical  quantities, 
checking 
meters 
excluding 
of 
instruments  and 
heading 9028; 
apparatus 
for  measuring  or 
detecting  alpha,  beta,  gamma,  X-
ray,  cosmic  or  other  ionizing 
radiations 

or 
appliances 

Measuring 
instruments, 
machines, 
included 
chapter; profile projectors 

elsewhere 

not 

checking 
and 
or 
this 

in 

specified 

Automatic 
controlling 
apparatus 

regulating 
instruments 

or 
and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

EN 

115 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9033 

and 

accessories 

Parts 
(not 
specified or included elsewhere in 
for  machines, 
this 
or 
appliances, 
apparatus of Chapter 90 

instruments 

chapter) 

ex Chapter 91 

Clocks  and  watches  and  parts 
thereof; except for: 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

9105 

Other clocks 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

9110 

or 

unassembled 

clock 
Complete  watch 
or 
movements, 
partly 
(movement 
sets);  incomplete  watch  or  clock 
movements,  assembled; 
rough 
watch or clock movements 

assembled 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 9114  used  does  not 
exceed 10 % of the ex-works price 
of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

9112 

Clock cases and cases of a similar 
type  for  other  goods  of 
this 
chapter, and parts thereof 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  30 %  of  the  ex-works  price 
of the product 

EN 

116 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9113 

Watch  straps,  watch  bands  and 
watch bracelets, and parts thereof: 

-  Of  base  metal,  whether  or  not 
gold-  or  silver-plated,  or  of 
metal clad with precious metal 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

-  Other 

Chapter 92 

Musical  instruments;  parts  and 
accessories of such articles 

Chapter 93 

Arms  and  ammunition;  parts  and 
accessories thereof 

ex Chapter 94 

lighting 

Furniture;  bedding,  mattresses, 
mattress  supports,  cushions  and 
similar stuffed furnishings; lamps 
and 
not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
name-plates 
like; 
the 
and 
prefabricated  buildings;  except 
for: 

fittings, 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

ex 9401 
ex 9403 

and 

metal 

Base 
furniture, 
incorporating  unstuffed  cotton 
cloth  of  a  weight  of  300 g/m2  or 
less 

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

from  cotton  cloth 
Manufacture 
already made up in a form ready for 
use  with  materials  of  heading 9401 
or 9403, provided that: 

-  the  value  of  the  cloth  does  not 
exceed 25 % of the ex-works price 
of the product, and 

-  all  the  other  materials  used  are 
originating  and  are  classified  in  a 
heading  other  than  heading 9401 
or 9403 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

9405 

and 

lighting 
searchlights 

fittings 
Lamps 
including 
and 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates and the like, having a 
permanently  fixed  light  source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

EN 

117 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 95 

9503 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However, 
roughly-shaped  blocks 
for  making  golf-club  heads  may  be 
used 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

9606 

9608 

Brooms  and  brushes  (except  for 
besoms  and  the  like  and  brushes 
made  from  marten  or  squirrel 
hair),  hand-operated  mechanical 
floor  sweepers,  not  motorized, 
paint  pads  and  rollers,  squeegees 
and mops 

Travel  sets  for  personal  toilet, 
sewing  or 
clothes 
cleaning 

shoe  or 

Buttons,  press-fasteners,  snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

fountain 

Ball-point  pens;  felt-tipped  and 
other  porous-tipped  pens  and 
markers; 
pens, 
stylograph  pens  and  other  pens; 
duplicating  stylos;  propelling  or 
pen-holders, 
sliding 
similar 
pencil-holders 
holders; parts (including caps and 
clips)  of  the  foregoing  articles, 
other than those of heading 9609 

pencils; 

and 

from 
Manufacture 
carving  materials  of 
heading as the product 

"worked" 
the  same 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

included 

Each item in the set must satisfy the 
rule  which  would  apply  to  it  if  it 
were  not 
the  set. 
However,  non-originating  articles 
may  be  incorporated,  provided  that 
their  total  value  does  not  exceed 
15% of the ex-works price of the set 

in 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  nibs  or  nib-points  of  the 
same heading as the product may be 
used 

EN 

118 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9612 

Typewriter  or  similar  ribbons, 
inked  or  otherwise  prepared  for 
giving  impressions,  whether  or 
not  on  spools  or  in  cartridges; 
ink-pads,  whether  or  not  inked, 
with or without boxes 

ex 9613 

Lighters with piezo-igniter 

ex 9614 

Smoking pipes and pipe bowls 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  of  heading 9613 
used  does  not  exceed  30 %  of  the 
ex-works price of the product 

Manufacture  from  roughly-shaped 
blocks 

Chapter 97 

Works  of  art,  collectors'  pieces 
and antiques 

Manufacture  from  materials  of  any 
heading, except that of the product 

EN 

119 

   EN

 
 
 
 
 
ANNEX III a 

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE 

EUR.1 

Printing instructions 

1. 

2. 

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or 
plus 8 mm in the length may be allowed. The paper used must be white, sized 
for  writing,  not  containing  mechanical  pulp  and  weighing  not  less  than  25 
g/m2. It shall have a printed green guilloche pattern background making any 
falsification by mechanical or chemical means apparent to the eye. 

The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In 
the  latter  case,  each  form  must  include  a  reference  to  such  approval.  Each 
form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or 
not, by which it can be identified. 

EN 

120 

   EN

 
 
1.  Exporter (Name, full address, country) 

  EUR.1  No A  000.000 

MOVEMENT CERTIFICATE 

See notes overleaf before completing this form. 

2.  Certificate used in preferential trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

And 

....................................................................................... 

(Insert appropriate countries, groups of countries or territories) 

4.  Country, 

group 

of 
countries  or  territory 
in  which  the  products 
are 
as 
considered 
originating 

5.  Country, 

group 

of 
countries  or  territory  of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of  packages  (1); 
Description of goods 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres,  m3., 
etc.) 

10.  Invoices 

(Optional) 

(1) 

If goods are not packed, indicate number of articles or state « in bulk » as appropriate 

EN 

121 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document (2) 

I,  the  undersigned,  declare  that the  goods  described 
above  meet  the  conditions  required  for  the  issue  of 
this certificate. 

Form ..................................No ….……... 

Place and date ………………........................ 

Of ………………………………………. 

.......................................................................... 

Customs office .................................…… 

(Signature) 

Issuing country or territory ......................  Stamp 

................................................................... 

................................................................... 

Place and date ……………...................... 

................................................................... 

……............................................................ 

(Signature) 

(2) 

Complete only where the regulations of the exporting country or territory require. 

EN 

122 

   EN

 
                                                 
13. REQUEST FOR VERIFICATION, to 

14. RESULT OF VERIFICATION 

Verification carried out shows that this certificate (1) 

(cid:133) was issued by the customs office indicated and 

that the information contained therein is accurate. 

(cid:133) does not meet the requirements as to authenticity 

and accuracy (see remarks appended). 

Verification of the authenticity and accuracy of this certificate 
is requested. 

.........................................……………………………….. 

...............................................……………................................. 

(Place and date) 

Stamp 

.....................................................…… 

(Signature) 

(Place and date) 

Stamp 

.....................................................… 

(Signature) 

_____________ 

(1) Insert X in the appropriate box. 

NOTES 

1. 

2. 

3. 

Certificate must not contain erasures or words written over one another. Any alterations must be made 
by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be 
initialled by the person who completed the certificate and endorsed by the Customs authorities of the 
issuing country or territory. 

No spaces must be left between the items entered on the certificate and each item must be preceded by 
an item number. A horizontal line must be drawn immediately below the last item. Any unused space 
must be struck through in such a manner as to make any later additions impossible. 

Goods must be described in accordance with commercial practice and with sufficient detail to enable 
them to be identified. 

EN 

123 

   EN

 
 
 
 
 
 
 
 
 
 
 
1.  Exporter (Name, full address, country) 

  EUR.1  No A  000.000 

APPLICATION FOR A MOVEMENT CERTIFICATE 

See notes overleaf before completing this form. 

2.  Application  for  a  certificate  to  be  used  in  preferential 

trade between 

....................................................................................... 

3.  Consignee (Name, full adress, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries or groups of countries or territories) 

4.  Country, 

group 

of 
countries  or  territory 
in  which  the  products 
are 
as 
considered 
originating 

5.  Country, 

group 

of 
countries  or  territory  of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

EN 

124 

   EN

 
 
 
 
 
 
 
 
 
 
 
8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of  packages  (1) 
Description of goods 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres,  m3., 
etc.) 

10.  Invoices 

(Optional) 

(1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate 

EN 

125 

   EN

 
 
 
 
 
DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described overleaf, 

DECLARE 

that the goods meet the conditions required for the issue of the attached certificate; 

SPECIFY 
conditions: 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the  above 

SUBMIT 

the following supporting documents (95): 

UNDERTAKE 
to  submit,  at  the  request  of  the  appropriate  authorities,  any  supporting  evidence 
which these authorities may require for the purpose of issuing the attached certificate, and undertake, if 
required, to agree to any inspection of my accounts and to any check on the processes of manufacture 
of the above goods, carried out by the said authorities; 

REQUEST 

the issue of the attached certificate for these goods. 

(Place and date) 

(Signature) 

95 

For example: import documents, movement certificates, invoices, manufacturer’s declarations, 
etc.,  referring  to  the  products  used  in  manufacture  or  to  the  goods  re-exported  in  the  same 
state. 

EN 

126 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ANNEX III b 

SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT 

CERTIFICATE EUR-MED 

Printing instructions 

1. 

2. 

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or 
plus 8 mm in the length may be allowed. The paper used must be white, sized 
for  writing,  not  containing  mechanical  pulp  and  weighing  not  less  than  25 
g/m2. It shall have a printed green guilloche pattern background making any 
falsification by mechanical or chemical means apparent to the eye. 

The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In 
the  latter  case,  each  form  must  include  a  reference  to  such  approval.  Each 
form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or 
not, by which it can be identified. 

EN 

127 

   EN

 
1.  Exporter (Name, full address, country) 

  EUR-MED No A  000.000 

MOVEMENT CERTIFICATE 

See notes overleaf before completing this form. 

2.  Certificate used in preferential trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries, groups of countries or territories) 

4.  Country, 

group 

of 
countries  or  territory 
in  which  the  products 
are 
as 
considered 
originating 

5.  Country, 

group 

of 
countries  or  territory  of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

ٱ Cumulation applied with ………………… 

(name of the country/countries) 

ٱ No cumulation applied.  

(Insert X in the appropriate box) 

8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of  packages  (1); 
Description of goods 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres, 
etc.) 

m3, 

10.  Invoices 

(Optional) 

(1) 

If goods are not packed, indicate number of articles or state « in bulk » as appropriate 

EN 

128 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document (2) 

I,  the  undersigned,  declare  that the  goods  described 
above  meet  the  conditions  required  for  the  issue  of 
this certificate. 

Form ..................................No ….……... 

Place and date ………………........................ 

Of ………………………………………. 

.......................................................................... 

Customs office .................................…… 

(Signature) 

Issuing country or territory ......................  Stamp 

................................................................... 

................................................................... 

Place and date ……………...................... 

................................................................... 

……............................................................ 

(Signature) 

(2) 

Complete only where the regulations of the exporting country or territory require. 

EN 

129 

   EN

 
                                                 
13. REQUEST FOR VERIFICATION, to 

14. RESULT OF VERIFICATION 

Verification carried out shows that this certificate (1) 

(cid:133) was issued by the customs office indicated and 

that the information contained therein is accurate. 

(cid:133) does not meet the requirements as to authenticity 

and accuracy (see remarks appended). 

Verification of the authenticity and accuracy of this certificate 
is requested. 

.........................................……………………………….. 

...............................................……………................................. 

(Place and date) 

Stamp 

.....................................................…… 

(Signature) 

(Place and date) 

Stamp 

.....................................................… 

(Signature) 

_____________ 

(1) Insert X in the appropriate box. 

NOTES 

1. 

2. 

3. 

Certificate must not contain erasures or words written over one another. Any alterations must be made 
by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be 
initialled by the person who completed the certificate and endorsed by the Customs authorities of the 
issuing country or territory. 

No spaces must be left between the items entered on the certificate and each item must be precede by 
an item number. A horizontal line must be drawn immediately below the last item. Any unused space 
must be struck through in such a manner as to make any later additions impossible. 

Goods must be described in accordance with commercial practice and with sufficient detail to enable 
them to be identified. 

EN 

130 

   EN

 
 
 
 
 
 
 
 
 
 
 
1.  Exporter (Name, full address, country) 

  EUR-MED No A  000.000 

APPLICATION FOR A MOVEMENT CERTIFICATE 

See notes overleaf before completing this form. 

2.  Application  for  a  certificate  to  be  used  in  preferential 

trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries or groups of countries or territories) 

4.  Country, 

group 

of 
countries  or  territory 
in  which  the  products 
are 
as 
considered 
originating 

5.  Country, 

group 

of 
countries  or  territory  of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

ٱ Cumulation applied with ………………… 

(name of the country/countries) 

ٱ No cumulation applied.  

(Insert X in the appropriate box) 

EN 

131 

   EN

 
 
 
 
 
 
 
 
 
 
 
8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of  packages  (1) 
Description of goods 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres, 
etc.) 

m3, 

10.  Invoices 

(Optional) 

(1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate 

EN 

132 

   EN

 
 
 
 
 
DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described overleaf, 

DECLARE 

that the goods meet the conditions required for the issue of the attached certificate; 

SPECIFY 
conditions: 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the  above 

SUBMIT 

the following supporting documents (96): 

UNDERTAKE 
to  submit,  at  the  request  of  the  appropriate  authorities,  any  supporting  evidence 
which these authorities may require for the purpose of issuing the attached certificate, and undertake, if 
required, to agree to any inspection of my accounts and to any check on the processes of manufacture 
of the above goods, carried out by the said authorities; 

REQUEST 

the issue of the attached certificate for these goods. 

(Place and date) 

(Signature) 

96 

For example: import documents, movement certificates, invoices, manufacturer’s declarations, 
etc.,  referring  to  the  products  used  in  manufacture  or  to  the  goods  re-exported  in  the  same 
state.  

EN 

133 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ANNEX IVa 

TEXT OF THE INVOICE DECLARATION 

The  invoice  declaration,  the  text  of  which  is  given  below,  must  be  made  out  in 
accordance with the footnotes. However, the footnotes do not have to be reproduced. 

Spanish version  

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorización 
aduanera  n°  ..  …(1).)  declara  que,  salvo  indicación  en  sentido  contrario,  estos 
productos gozan de un origen preferencial . …(2). 

Czech version 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Danish version  

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes 
tilladelse  nr.  ...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
præferenceoprindelse i ...(2). 

German version 

Der  Ausführer  (Ermächtigter  Ausführer;  Bewilligungs-Nr.  ...(1))  der  Waren,  auf  die 
sich  dieses  Handelspapier  bezieht,  erklärt,  dass  diese  Waren,  soweit  nicht  anderes 
angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind. 

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt 
näidatud teisiti. 

Greek version  

Ο  εξαγωγέας  των  προϊόντων  που  καλύπτονται  από  το  παρόν  έγγραφο  (άδεια 
τελωνείου  υπ΄αριθ.  ...(1))  δηλώνει  ότι,  εκτός  εάν  δηλώνεται  σαφώς  άλλως,  τα 
προϊόντα αυτά είναι προτιµησιακής καταγωγής ...(2). 

English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No 
...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) 
preferential origin. 

French version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° 
...(1))  déclare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l'origine 
préférentielle ... (2)). 

EN 

134 

   EN

 
Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione 
doganale  n.  ...(1))  dichiara  che,  salvo  indicazione  contraria,  le  merci  sono  di  origine 
preferenziale ...(2). 

Latvian version 

Eksportētājs  produktiem,  kuri  ietverti  šajā  dokumentā  (muitas  pilnvara  Nr.  …(1)), 
deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību 
izcelsme no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

Hungarian version 

A  jelen  okmányban  szereplő  áruk  exportőre  (vámfelhatalmazási  szám:  …(1)) 
kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma 
ta’ oriġini preferenzjali …(2). 

Dutch version 

De  exporteur  van  de  goederen  waarop  dit  document  van 
is 
(douanevergunning  nr.  ...(1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende 
vermelding, deze goederen van preferentiële ... oorsprong zijn (2). 

toepassing 

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr 
…(1))  deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają 
…(2) preferencyjne pochodzenie. 

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento 
(autorização  aduaneira  n°.  ...(1)),  declara  que,  salvo  expressamente  indicado  em 
contrário, estes produtos são de origem preferencial ...(2). 

Slovenian version 

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  št  …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

EN 

135 

   EN

 
Slovak version 

Vývozca  výrobkov  uvedených  v  tomto  dokumente  (číslo  povolenia  …(1))  vyhlasuje, 
že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että 
nämä  tuotteet  ovat,  ellei  toisin  ole  selvästi  merkitty,  etuuskohteluun  oikeutettuja  ... 
alkuperätuotteita (2). 

Swedish version 

Exportören  av  de  varor  som  omfattas  av  detta  dokument  (tullmyndighetens  tillstånd 
nr. 
tydligt  markerats,  har 
förmånsberättigande ... ursprung (2). 

...(1))  försäkrar  att  dessa  varor,  om 

inte  annat 

Icelandic version 

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr…(1)), lýsir 
því yfir að vörurnar séu, ef annars er ekki greinilega getið, af… fríðindauppruna (2). 

Norvegian version 

Eksportøren  av  produktene  omfattet  av  dette  dokument  (tollmyndighetenes 
autorisasjonsnr…(1)) erklærer at disse produktene, unntatt hvor annet er tydelig angitt, 
har … preferanseopprinnelse (2). 

…………………………………………………………….............................................3
(Place and date) 

...……………………………………………………………………..............................4  

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

1 

2 

3 
4 

When the invoice declaration is made out by an approved exporter, the authorization number 
of the approved exporter must be enter in this space. When the invoice declaration is not made 
out by an approved exporter, the words in brackets shall be omitted or the space left blank. 
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
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". 
These indications may be omitted if the information is contained on the document itself. 
In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 

EN 

136 

   EN

 
                                                 
ANNEX IVb 

TEXT OF THE INVOICE DECLARATION EUR-MED  

The invoice declaration EUR-MED, the text of which is given below, must be made 
out  in  accordance  with  the  footnotes.  However,  the  footnotes  do  not  have  to  be 
reproduced. 

Spanish version  

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorización 
aduanera  n°  ..  …(1).)  declara  que,  salvo  indicación  en  sentido  contrario,  estos 
productos gozan de un origen preferencial . …(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Czech version 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Danish version  

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes 
tilladelse  nr.  ...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
præferenceoprindelse i ...(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

German version 

Der  Ausführer  (Ermächtigter  Ausführer;  Bewilligungs-Nr.  ...(1))  der  Waren,  auf  die 
sich  dieses  Handelspapier  bezieht,  erklärt,  dass  diese  Waren,  soweit  nicht  anderes 
angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt 
näidatud teisiti. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

EN 

137 

   EN

 
 
 
 
 
 
Greek version  

Ο  εξαγωγέας  των  προϊόντων  που  καλύπτονται  από  το  παρόν  έγγραφο  (άδεια 
τελωνείου  υπ΄αριθ.  ...(1))  δηλώνει  ότι,  εκτός  εάν  δηλώνεται  σαφώς  άλλως,  τα 
προϊόντα αυτά είναι προτιµησιακής καταγωγής ...(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No 
...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) 
preferential origin. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

French version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° 
...(1))  déclare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l'origine 
préférentielle ... (2)). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione 
doganale  n.  ...(1))  dichiara  che,  salvo  indicazione  contraria,  le  merci  sono  di  origine 
preferenziale ...(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Latvian version 

Eksportētājs  produktiem,  kuri  ietverti  šajā  dokumentā  (muitas  pilnvara  Nr.  …(1)), 
deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību 
izcelsme no …(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

EN 

138 

   EN

 
 
 
 
 
 
 
Hungarian version 

A  jelen  okmányban  szereplő  áruk  exportőre  (vámfelhatalmazási  szám:  …(1)) 
kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma 
ta’ oriġini preferenzjali …(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Dutch version 

De  exporteur  van  de  goederen  waarop  dit  document  van 
is 
(douanevergunning  nr.  ...(1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende 
vermelding, deze goederen van preferentiële ... oorsprong zijn (2). 

toepassing 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr 
…(1))  deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają 
…(2) preferencyjne pochodzenie. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento 
(autorização  aduaneira  n°.  ...(1)),  declara  que,  salvo  expressamente  indicado  em 
contrário, estes produtos são de origem preferencial ...(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Slovenian version 

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  št  …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

EN 

139 

   EN

 
 
 
 
 
 
 
 
 
 
Slovak version 

Vývozca  výrobkov  uvedených  v  tomto  dokumente  (číslo  povolenia  …(1))  vyhlasuje, 
že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että 
nämä  tuotteet  ovat,  ellei  toisin  ole  selvästi  merkitty,  etuuskohteluun  oikeutettuja  ... 
alkuperätuotteita (2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Swedish version 

Exportören  av  de  varor  som  omfattas  av  detta  dokument  (tullmyndighetens  tillstånd 
tydligt  markerats,  har 
nr. 
förmånsberättigande ... ursprung (2). 

...(1))  försäkrar  att  dessa  varor,  om 

inte  annat 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Icelandic version 

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr…(1)), lýsir 
því yfir að vörurnar séu, ef annars er ekki greinilega getið, af… fríðindauppruna (2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

Norvegian version 

Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes 
autorisasjonsnr…(1)) erklærer at disse produktene, unntatt hvor annet er tydelig angitt, 
har … preferanseopprinnelse (2). 

- cumulation applied with ……..(name of the country/ countries) 
- no cumulation applied (3)  

…………………………………………………………….............................................4 

1 

2 

3 
4 

When the invoice declaration is made out by an approved exporter, the authorization number 
of the approved exporter must be enter in this space. When the invoice declaration is not made 
out by an approved exporter, the words in brackets shall be omitted or the space left blank. 
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products  originating  in  Ceuta  and  Melilla,  the  exporter  must  clearly  indicate  them  in  the 
document on which the declaration is made out by means of the symbol "CM". 
Complete and delete where necessary 
These indications may be omitted if the information is contained on the document itself. 

EN 

140 

   EN

 
 
 
 
 
 
                                                 
(Place and date) 

5
...……………………………………………………………………..............................

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

5 

In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 

EN 

141 

   EN

 
  
                                                 
ANNEX V 

SUPPLIER’S DECLARATION 

The  supplier’s  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. 

SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in the EEA without 
having obtained preferential origin status 

I, the undersigned,  supplier of  the goods covered by  the annexed  document, declare 
that: 

1. 

he following materials which do not originate in the EEA have been used in 
the EEA to produce these goods: 

EN 

142 

   EN

 
Description of the  

Description of  

Heading of  

Value of  

goods supplied 97 

non-originating  

non-originating 

non-originating  

materials used 

materials used 98 

materials used (2)99 

……………………  …………………...  ………………….  …………………. 

…………………...  ………………….  …………………. 

…………………...  ………………….  ………………….. 

Total  

ll the other materials used in the EEA to produce these goods originate in the 
EEA; 

The following goods have undergone working or processing outside the EEA 
in accordance with Article 11 of Protocol 4 to the EEA Agreement and have 
acquired the following total added value there: 

When  the  invoice,  delivery  note  or  other  commercial  document  to  which  the  declaration  is 
annexed  relates  to  different  kinds  of  goods,  or  to  goods  which  do  not  incorporate  non-
originating materials to the same extent, the supplier must clearly differentiate them. 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the 
manufacture  of  washing  machines  of  heading  8450.  The  nature  and  value  of  the  non-
originating  materials  used  in  the  manufacture  of  these  motors  differ  from  one  model  to 
another. The models must therefore be differentiated in the first column and the indications in 
the other columns must be provided separately for each of the models to make it possible for 
the manufacturer of washing machines to make a correct assessment of the originating status 
of his products depending on which model of electrical motor he uses. 
The indications requested in these columns should only be given if they are necessary. 
Examples: 
The  rule  for  garments  of  ex  Chapter  62  says  that  non-originating  yarn  may  be  used.  If  a 
manufacturer of such garments in France uses fabric imported from Norway which has been 
obtained there by weaving non-originating yarn, it is sufficient for the Community supplier to 
describe  in  his  declaration  the  non-originating  material  used  as  yarn,  without  it  being 
necessary to indicate the heading and value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should 
indicate in the second column 'bars of iron'. Where this wire is to be used in the production of 
a machine, for which the rule contains a limitation for all non-originating materials used to a 
certain  percentage  value,  it  is  necessary  to  indicate  in  the  third  column  the  value  of  non-
originating bars. 
'Value of materials' means the customs value at the time of importation of the non-originating 
materials used, or, if this is not known and cannot be ascertained, the first ascertainable price 
paid for the materials in the EEA. The exact value for each non-originating material used must 
be given per unit of the goods specified in the first column. 

2. 

3. 

97 

98 

99 

EN 

143 

   EN

 
 
 
 
                                                 
Description of the goods supplied 

Total added value acquired outside the EEA100

………………………………….. 

……………………………………………… 

………………………………….. 

……………………………………………… 

………………………………….. 

……………………………………………… 

……………………………………………… 

(Place and date) 

……………………………………………… 

……………………………………………… 

…………………………………………….... 

……………………………………………… 

the 
(Address  and  signature  of 
the person signing the declaration has to be indicated in clear script) 

the  supplier; 

in  addition 

__________ 

100 

'Total added value' shall mean all costs accumulated outside the EEA, including the value of 
all materials added there. The exact total added value acquired outside the EEA must be given 
per unit of the goods specified in the first column. 

EN 

144 

   EN

 
 
 
 
                                                 
ANNEX VI 

Long-term supplier’s declaration 

The long-term supplier’s 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. 

LONG-TERM SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in the EEA without 
having obtained preferential originating status 

I,  the  undersigned,  supplier  of  the  goods  covered  by  this  document,  which  are 
regularly supplied to ……………………………………… 101 declare that: 

1. 

The following materials which do not originate in the EEA have been used in 
the EEA to produce these goods: 

101 

Name and address of customer. 

EN 

145 

   EN

 
                                                 
Description of the  

Description of  

Heading of  

Value of  

goods supplied 102 

non-originating  

non-originating 

non-originating  

materials used 

materials used 103 

materials used (3)104 

……………………  …………………...  ………………….  …………………. 

…………………...  ………………….  …………………. 

…………………...  ………………….  ………………….. 

Total  

ll  the  other  materials  used  in  EEA  to  produce  these  goods  originate  in  the 
EEA; 

The following goods have undergone working or processing outside the EEA 
in accordance with Article 11 of Protocol 4 to the EEA Agreement and have 
acquired the following total added value there: 

When  the  invoice,  delivery  note  or  other  commercial  document  to  which  the  declaration  is 
annexed  relates  to  different  kinds  of  goods,  or  to  goods  which  do  not  incorporate  non-
originating materials to the same extent, the supplier must clearly differentiate them. 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the 
manufacture  of  washing  machines  of  heading  8450.  The  nature  and  value  of  the  non-
originating  materials  used  in  the  manufacture  of  these  motors  differ  from  one  model  to 
another. The models must therefore be differentiated in the first column and the indications in 
the other columns must be provided separately for each of the models to make it possible for 
the manufacturer of washing machines to make a correct assessment of the originating status 
of his products depending on which model of electrical motor he uses. 
The indications requested in these columns should only be given if they are necessary. 
Examples: 
The  rule  for  garments  of  ex  Chapter  62  says  that  non-originating  yarn  may  be  used.  If  a 
manufacturer of such garments in France uses fabric imported from Norway which has been 
obtained there by weaving non-originating yarn, it is sufficient for the Community supplier to 
describe  in  his  declaration  the  non-originating  material  used  as  yarn,  without  it  being 
necessary to indicate the heading and value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should 
indicate in the second column 'bars of iron'. Where this wire is to be used in the production of 
a machine, for which the rule contains a limitation for all non-originating materials used to a 
certain  percentage  value,  it  is  necessary  to  indicate  in  the  third  column  the  value  of  non-
originating bars. 
'Value of materials' means the customs value at the time of importation of the non-originating 
materials used, or, if this is not known and cannot be ascertained, the first ascertainable price 
paid for the materials in the EEA. The exact value for each non-originating material used must 
be given per unit of the goods specified in the first column. 

2. 

3. 

102 

103 

104 

EN 

146 

   EN

 
 
 
 
                                                 
Description of the goods supplied 

Total added value acquired outside the EEA105

………………………………….. 

……………………………………………… 

………………………………….. 

……………………………………………… 

………………………………….. 

……………………………………………… 

……………………………………………… 

(Place and date) 

……………………………………………… 

……………………………………………… 

…………………………………………….... 

……………………………………………… 

the 
(Address  and  signature  of 
the person signing the declaration has to be indicated in clear script) 

the  supplier; 

in  addition 

This  declaration  is  valid  for  all  subsequent  consignments  of  these  goods  dispatched 
from……………………………………………………………… 

To………………………………………………………………...106. 

I undertake to inform…………………………………………….(1) immediately if this 
declaration is no longer valid. 

…………………………………… 

(Place and date)  

…………………………………………  …………………………………… 

…………………………………………  …………………………………… 

…………………………………………  …………………………………… 
(Address and signature of the supplier; in addition the name of the person signing the 
declaration has to be indicated in clear script) 

105 

106 

'Total added value' shall mean all costs accumulated outside the EEA, including the value of 
all materials added there. The exact total added value acquired outside the EEA must be given 
per unit of the goods specified in the first column. 
Insert dates. The period of validity of the long term supplier’s declaration should not normally 
exceed  12  months,  subject  to  the  conditions  laid  down  by  the  customs  authorities  of  the 
country where the long term supplier’s declaration is made out 

EN 

147 

   EN

 
 
 
 
 
 
                                                 
JOINT DECLARATION 

concerning the Principality of Andorra 

Products originating in the Principality of Andorra falling within Chapters 25 
to 97 of the Harmonised System shall be accepted by Iceland, Liechtenstein 
and  Norway  as  originating  in  the  Community  within  the  meaning  of  this 
Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 
originating status of the above-mentioned products. 

________ 

JOINT DECLARATION 

concerning the Republic of San Marino 

Products  originating  in  the  Republic  of  San  Marino  shall  be  accepted  by 
Iceland,  Liechtenstein  and  Norway  as  originating  in  the  Community  within 
the meaning of this Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 
originating status of the above-mentioned products. 

1. 

2. 

1. 

2. 

EN 

148 

   EN