Draft Decision of the EC-Iceland Joint Committee amending Protocol 3 to the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative co-operation - Draft common position of the Community
Date: 2004-11-29
Institutions: European Commission
Subjects: Iceland, administrative cooperation, originating product, preferential agreement, protocol to an agreement, revision of an agreement

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.11.2004 
SEC(2004) 1447 final 

Draft 

DECISION OF THE EC-ICELAND JOINT COMMITTEE 

amending Protocol 3 to the Agreement, concerning the definition of the concept of 
‘originating products’ and methods of administrative co-operation 

- 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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DECISION OF THE EC-ICELAND JOINT COMMITTEE 

amending Protocol 3 to the Agreement, concerning the definition of the concept of 
‘originating products’ and methods of administrative co-operation 

THE JOINT COMMITTEE, 

Having  regard  to  the  Agreement  between  the  European  Economic  Community  and  the 
Republic of Iceland1, hereinafter referred to as ‘the Agreement’, signed in Brussels on 22 July 
1972, and in particular Article 38 of Protocol 3 thereof; 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

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

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; 

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

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. 

1 
2 

OJ L 301, 31.12.1972, p. 2 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip 

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HAS DECIDED AS FOLLOWS: 

Article 1 

Protocol  3  of  the  Agreement,  concerning  the  definition  of  the  concept  of  ‘originating 
products’ and methods of administrative co-operation, shall be replaced by the text attached 
hereto, together with the relevant Joint Declarations. 

Article 2 

This Decision shall enter into force on the day of its adoption 

It is applicable from the first day of the month following the day of its adoption. 

Done at […], 

For the Joint Committee 
The President 

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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 3 

CONCERNING THE DEFINITION OF THE CONCEPT OF 

”ORIGINATING PRODUCTS” AND 

METHODS OF ADMINISTRATIVE CO-OPERATION 

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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 

Cumulation in the Community 

Article 4 

Cumulation in Iceland 

Article 5 

Wholly obtained products 

Article 6 

Sufficiently worked or processed products 

Article 7 

Insufficient working or processing  

Article 8 

Unit of qualification 

Article 9 

Accessories, spare parts and tools 

Article 10 

Sets 

Article 11 

Neutral elements 

TITLE III  TERRITORIAL REQUIREMENTS 

Article 12 

Principle of territoriality 

Article 13 

Direct transport 

Article 14 

Exhibitions 

TITLE IV  DRAWBACK OR EXEMPTION 

Article 15 

Prohibition of drawback of, or exemption from, customs duties 

TITLE V 

PROOF OF ORIGIN 

Article 16 

General requirements 

Article 17 

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

Article 18  Movement certificates EUR.1 or EUR-MED issued retrospectively 

Article 19 

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

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Article 20 

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

Article 21 

Accounting segregation 

Article 22 

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

Article 23 

Approved exporter 

Article 24 

Validity of proof of origin 

Article 25 

Submission of proof of origin 

Article 26 

Importation by instalments 

Article 27 

Exemptions from proof of origin 

Article 28 

Supporting documents 

Article 29 

Preservation of proof of origin and supporting documents 

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 

Dispute settlement 

Article 35 

Penalties 

Article 36 

Free zones 

TITLE VII  CEUTA AND MELILLA 

Article 37 

Application of the Protocol 

Article 38 

Special conditions 

TITLE VIII  FINAL PROVISIONS 

Article 39 

Amendments to the Protocol 

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: 

List  of  working  or  processing  required  to  be  carried  out  on  non-originating 
materials in order that the product manufactured can obtain originating status 

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 

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: 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

8. 

9. 

“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 Community or in Iceland 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 Community or in Iceland; 

“value  of  originating  materials”  means  the  value  of  such  materials  as  defined  in  7 
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 Articles 3 and 4 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 Community or in Iceland; 

10. 

“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”; 

11. 

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

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12. 

“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; 

13. 

“territories” includes territorial waters. 

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TITLE II 

DEFINITION OF THE CONCEPT OF ”ORIGINATING PRODUCTS” 

Article 2 

General requirements 

1. 

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

(a) 

products wholly obtained in the Community within the meaning of Article 5; 

(b)  products  obtained  in  the  Community  incorporating  materials  which  have  not 
been  wholly  obtained  there,  provided  that  such  materials  have  undergone 
sufficient  working  or  processing  in  the  Community  within  the  meaning  of 
Article 6; 

(c) 

goods originating in the European Economic Area (EEA) within the meaning 
of Protocol 4 to the Agreement on the European Economic Area. 

2. 

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

(a) 

products wholly obtained in Iceland within the meaning of Article 5; 

(b)  products  obtained  in  Iceland  incorporating  materials  which  have  not  been 
wholly obtained there, provided that such materials have undergone sufficient 
working or processing in Iceland within the meaning of Article 6. 

(c) 

goods originating in the European Economic Area (EEA) within the meaning 
of Protocol 4 to the Agreement on the European Economic Area. 

Article 3 

Cumulation in the Community 

1. 

Without prejudice to the provisions of Article 2 (1), products shall be considered as 
originating  in  the  Community  if  such  products  are  obtained  there,  incorporating 
materials  originating  in  Bulgaria,  Switzerland  (including  Liechtenstein)3,  Iceland, 
Norway,  Romania,  Turkey  or  in  the  Community,  provided  that  the  working  or 
processing  carried  out  in  the  Community  goes  beyond  the  operations  referred  to  in 
Article  7.  It  shall  not  be  necessary  that  such  materials  have  undergone  sufficient 
working or processing. 

3 

The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to 
the Agreement of the European Area. 

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2. 

3. 

4. 

Without prejudice to the provisions of Article 2(1), products shall be considered as 
originating  in  the  Community  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 
Turkey4, provided that the working or processing carried out in the Community goes 
beyond  the  operations  referred  to  in  Article  7.  It  shall  not  be  necessary  that  such 
materials have undergone sufficient working or processing. 

Where the working or processing carried out in the Community does not go beyond 
the  operations  referred  to  in  Article  7,  the  product  obtained  shall  be  considered  as 
originating  in  the  Community  only  where  the  value  added  there  is  greater  than  the 
value of the materials used originating in any one of the other 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 Community. 

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

5. 

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

(a) 

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; 

(b)  materials  and  products  have  acquired  originating  status  by  the  application  of 

rules of origin identical to those given in this Protocol; 

and 

(c) 

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 Iceland according to its 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  Iceland,  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.  

4 

Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 

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Article 4 

Cumulation in Iceland 

1. 

2. 

3. 

4. 

Without prejudice to the provisions of Article 2(2), products shall be considered as 
originating  in  Iceland  if  such  products  are  obtained  there,  incorporating  materials 
originating  in  Bulgaria,  Switzerland  (including  Liechtenstein)5,  Iceland,  Norway, 
Romania,  Turkey  or  in  the  Community,  provided  that  the  working  or  processing 
carried out in Iceland goes beyond the operations referred to in Article 7. It shall not 
be necessary that such materials have undergone sufficient working or processing. 

Without prejudice to the provisions of Article 2(2), products shall be considered as 
originating  in  Iceland  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 Turkey6, 
provided  that  the  working  or  processing  carried  out  in  Iceland  goes  beyond  the 
operations referred to in Article 7. It shall not be necessary that such materials have 
undergone sufficient working or processing. 

Where  the  working  or  processing  carried  out  in  Iceland  does  not  go  beyond  the 
operations  referred  to  in  Article  7,  the  product  obtained  shall  be  considered  as 
originating in Iceland only where the value added there is greater than the value of 
the  materials  used  originating  in  any  one  of  the  other  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 Iceland. 

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

5. 

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

(a) 

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; 

(b)  materials  and  products  have  acquired  originating  status  by  the  application  of 

rules of origin identical to those given in this Protocol; 

and 

(c) 

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 Iceland according to its own procedures. 

5 

6 

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

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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). 

Iceland  shall  provide  the  Community,  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 5 

Wholly obtained products 

1. 

The  following  shall  be  considered  as  wholly  obtained  in  the  Community  or  in 
Iceland: 

(a)  mineral products extracted from their soil or from their seabed; 

(b)  vegetable products harvested there; 

(c) 

live animals born and raised there; 

(d)  products from live animals raised there; 

(e) 

products obtained by hunting or fishing conducted there; 

(f) 

products  of  sea  fishing  and  other  products  taken  from  the  sea  outside  the 
territorial waters of the Community or of Iceland by their vessels; 

(g)  products made aboard their factory ships exclusively from products referred to 

in (f); 

(h)  used  articles  collected  there  fit  only  for  the  recovery  of  raw  materials, 

including used tyres fit only for retreading or for use as waste; 

(i)  waste and scrap resulting from manufacturing operations conducted there; 

(j) 

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

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

2. 

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

(a)  which  are  registered  or  recorded  in  a  Member  State  of  the  Community  or  in 

Iceland; 

(b)  which sail under the flag of a Member State of the Community or of Iceland; 

(c)  which are owned to an extent of at least 50 % by nationals of a Member State 
of the Community or of Iceland, or by a company with its head office in one of 
these  States,  of  which  the  manager  or  managers,  Chairman  of  the  Board  of 

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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 Iceland 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; 

(d)  of  which  the  master  and  officers  are  nationals  of  a  Member  State  of  the 

Community or of Iceland; 

and 

(e) 

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

Article 6 

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 
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. 

2. 

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: 

(a) 

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

(b) 

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. 

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 7. 

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Article 7 

Insufficient working or processing 

1. 

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 6 are satisfied: 

(a) 

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

(b)  breaking-up and assembly of packages; 

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

(d) 

ironing or pressing of textiles; 

(e) 

simple painting and polishing operations; 

(f) 

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

(g)  operations to colour sugar or form sugar lumps; 

(h)  peeling, stoning and shelling, of fruits, nuts and vegetables; 

(i) 

sharpening, simple grinding or simple cutting; 

(j) 

(k) 

(l) 

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; 

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) 

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

(o) 

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

(p) 

slaughter of animals. 

2. 

All operations carried out either in the Community or in Iceland 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. 

EN 

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Article 8 

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)  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; 

(b)  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. 

2. 

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 9 

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. 

Article 10 

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. 

EN 

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Article 11 

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. 

EN 

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TITLE III 

TERRITORIAL REQUIREMENTS 

Article 12 

Principle of territoriality 

1. 

2. 

3. 

Except  as  provided  for  in  Article  2(1)(c),  Articles  3  and  4  and  paragraph  3  of  this 
Article,  the  conditions  for  acquiring  originating  status  set  out  in  Title  II  must  be 
fulfilled without interruption in the Community or in Iceland. 

Except  as  provided  for  in  Articles  3  and  4,  where  originating  goods  exported  from 
the Community or from Iceland 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) 

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  Community  or 
Iceland on materials exported from the Community or from Iceland and subsequently 
re-imported there, provided: 

the said materials are wholly obtained in the Community or in Iceland or have 
undergone working or processing beyond the operations referred to in Article 7 
prior to being exported; 

(a) 

and 

(b) 

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

(i) 

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

and 

(ii) 

the  total  added  value  acquired  outside  the  Community  or  Iceland  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. 

4. 

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 Community 
or Iceland. 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 

EN 

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5. 

6. 

7. 

8. 

1. 

in  the  territory  of  the  party  concerned,  taken  together  with  the  total  added  value 
acquired  outside  the  Community  or  Iceland  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 Community or Iceland, 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 6(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 Community or Iceland shall be done under the outward processing 
arrangements, or similar arrangements. 

Article 13 

Direct transport 

The  preferential  treatment  provided  for  under  the  Agreement  applies  only  to 
products, satisfying the requirements of this Protocol, which are transported directly 
between the Community and Iceland or through the territories of the other countries 
referred  to  in  Articles  3  and  4  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 Community or Iceland. 

2. 

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) 

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

(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 

22 

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

country; or 

(c) 

failing these, any substantiating documents. 

Article 14 

Exhibitions 

1. 

Originating products, sent for exhibition in a country other than those referred to in 
Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for 
importation  in  the  Community  or  in  Iceland  shall  benefit  on  importation  from  the 
provisions of the Agreement provided it is shown to the satisfaction of the customs 
authorities that: 

(a) 

(b) 

(c) 

and 

(d) 

an exporter has consigned these products from the Community or from Iceland 
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 the Community or in Iceland; 

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. 

2. 

3. 

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. 

EN 

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TITLE IV 

DRAWBACK OR EXEMPTION 

Article 15 

1. 

2. 

3. 

4. 

5. 

Prohibition of drawback of, or exemption from, customs duties 

(a)  Non-originating  materials  used  in  the  manufacture  of  products  originating  in 
the  Community,  in  Iceland  or  in  one  of  the  other  countries  referred  to  in 
Articles 3 and 4 for which a proof of origin is issued or made out in accordance 
with  the  provisions  of  Title  V  shall  not  be  subject  in  the  Community  or  in 
Iceland to drawback of, or exemption from, customs duties of whatever kind. 

(b)  Products  falling  within  Chapter  3  and  headings  1604  and  1605  of  the 
Harmonized  System  and  originating  in  the  Community  as  provided  for  in 
Article 2(1)(c), for which a proof of origin is issued or made out in accordance 
with  the  provisions  of  Title  V  shall  not  be  subject  in  the  Community  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 the Community or in Iceland to materials used in the 
manufacture  and  to  products  covered  by  paragraph  1(b)  above,  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 8(2), accessories, spare parts and tools within the meaning of 
Article9 and products in a set within the meaning of Article 10 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. 

EN 

24 

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TITLE V 

PROOF OF ORIGIN 

Article 16 

General requirements 

1. 

Products  originating  in  the  Community  shall,  on  importation  into  Iceland  and 
products  originating  in  Iceland  shall,  on  importation  into  the  Community  benefit 
from the Agreement upon submission of one of the following proofs of origin: 

(a) 

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

(b) 

(c) 

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

in the cases specified in Article 22(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. 

Notwithstanding  paragraph  1,  originating  products  within  the  meaning  of  this 
Protocol  shall,  in  the  cases  specified  in  Article  27,  benefit  from  the  Agreement 
without it being necessary to submit any of the documents referred to above. 

Article 17 

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 handwritten, 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 

2. 

1. 

2. 

3. 

EN 

25 

   EN 

 
 
 
 
issued,  all  appropriate  documents  proving  the  originating  status  of  the  products 
concerned as well as the fulfilment of the other requirements of this Protocol. 

4. 

Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by 
the  customs  authorities  of  a  Member  State  of  the  Community  or  of  Iceland  in  the 
following cases:  

– 

– 

if  the  products  concerned  can  be  considered  as  products  originating  in  the 
Community, in Iceland or in one of the other countries referred to in Articles 
3(1)  and  4(1)  with  which  cumulation  is  applicable,  without  application  of 
cumulation  with  materials  originating  in  one  of  the  countries  referred  to  in 
Articles 3(2) and 4(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  Articles  3(2)  and  4(2)  with  which  cumulation  is 
applicable, without application of cumulation with materials originating in one 
of the countries referred to in Articles 3 and 4 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 
Member  State  of  the  Community  or  of  Iceland,  if  the  products  concerned  can  be 
considered  as  products  originating  in  the  Community,  in  Iceland  or  in  one  of  the 
other countries referred to in Articles 3 and 4 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 Articles 3(2) and 4(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 
Articles 3(2) and 4(2), or 

the products may be re-exported from the country of destination to one of the 
countries referred to in Articles 3(2) and 4(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 Articles 3 and 4: 

“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  Articles  3 
and 4: 

“NO CUMULATION APPLIED” 

7. 

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 

EN 

26 

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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. 

8. 

9. 

Article 18 

Movement certificates EUR.1 or EUR-MED issued retrospectively 

1. 

Notwithstanding  Article  17(9),  a  movement  certificate  EUR.1  or  EUR-MED  may 
exceptionally be issued after exportation of the products to which it relates if: 

(a) 

or 

(b) 

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

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. 

2. 

3. 

4. 

5. 

Notwithstanding  Article  17(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 17(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: 

EN 

27 

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“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 19 

1. 

2. 

3. 

4. 

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

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” 

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. 

Article 20 

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 Community 
or  in  Iceland,  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  Community  or  Iceland.  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 21 

Accounting segregation 

1. 

2. 

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. 

EN 

28 

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3. 

4. 

5. 

6. 

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. 

Article 22 

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

1. 

An  invoice  declaration  or  an  invoice  declaration  EUR-MED  as  referred  to  in 
Article 16(1)(c) may be made out: 

(a) 

by an approved exporter within the meaning of Article 23, 

or 

(b)  by  any  exporter  for  any  consignment  consisting  of  one  or  more  packages 
containing originating products whose total value does not exceed EUR 6,000. 

2. 

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 
Community, in Iceland or in one of the other countries referred to in Articles 
3(1)  and  4(1)  with  which  cumulation  is  applicable,  without  application  of 
cumulation  with  materials  originating  in  one  of  the  countries  referred  to  in 
Articles 3(2) and 4(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  Articles  3(2)  and  4(2)  with  which  cumulation  is 
applicable, without application of cumulation with materials originating in one 
of the countries referred to in Articles 3 and 4 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. 

3. 

An invoice declaration EUR-MED may be made out if the products concerned can be 
considered  as  products  originating  in  the  Community,  in  Iceland  or  in  one  of  the 
other countries referred to in Articles 3 and 4 with which cumulation is applicable, 
fulfil the requirements of this Protocol and: 

EN 

29 

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– 

– 

– 

cumulation  was  applied  with  materials  originating  in  one  of  the  countries 
referred to in Articles 3(2) and 4(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 
Articles 3(2) and 4(2), or 

the products may be re-exported from the country of destination to one of the 
countries referred to in Articles 3(2) and 4(2). 

4. 

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 Articles 3 and 4: 

'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  Articles  3 
and 4: 

'NO CUMULATION APPLIED' 

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 
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 that Annex and in  accordance 
with the provisions of the domestic law of the exporting country. If the declaration is 
handwritten, 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 23 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. 

5. 

6. 

7. 

8. 

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Article 23 

Approved exporter 

1. 

2. 

3. 

4. 

5. 

1. 

2. 

3. 

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. 

Article 24 

Validity of proof of origin 

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. 

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Article 25 

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 26 

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 27 

Exemptions from proof of origin 

1. 

2. 

3. 

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. 

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  1,200  in  the  case  of  products  forming  part  of  travellers' 
personal luggage. 

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Article 28 

Supporting documents 

The  documents  referred  to  in  Articles  17(3)  and  22(5)  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 Community, 
in Iceland or in one of the other countries referred to in Articles 3 and 4 and fulfil the other 
requirements of this Protocol may consist inter alia of the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

1. 

2. 

3. 

4. 

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 bookkeeping; 

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

documents  proving  the  working  or  processing  of  materials  in  the  Community  or  in 
Iceland, issued or made out in the Community or in Iceland, 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 Community or in Iceland in accordance with this Protocol, or in one 
of  the  other  countries  referred  to  in  Articles  3  and  4,  in  accordance  with  rules  of 
origin which are identical to the rules in this Protocol. 

appropriate  evidence  concerning  working  or  processing  undergone  outside  the 
Community or Iceland by application of Article 12, proving that the requirements of 
that Article have been satisfied. 

Article 29 

Preservation of proof of origin and supporting documents 

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 17(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 22(5). 

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 17(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. 

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1. 

2. 

1. 

2. 

3. 

4. 

5. 

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. 

Article 31 

Amounts expressed in euro 

For  the  application  of  the  provisions  of  Article  22(1)(b)  and  Article  27(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,  of  Iceland  and  of  the  other 
countries referred to in Articles 3 and 4 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 22(1)(b) or Article 27(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 % 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. 

5. 
The amounts expressed in euro shall be reviewed by the Joint Committee at the 
request  of  the  Community  or  of  Iceland.  When  carrying  out  this  review,  the  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. 

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TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32 

Mutual assistance 

1. 

2. 

1. 

2. 

3. 

4. 

The customs authorities of the Member States of the Community and of Iceland 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  those  certificates,  invoice  declarations  and 
invoice declarations EUR-MED. 

In order to ensure the proper application of this Protocol, the Community and Iceland 
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  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. 

EN 

35 

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5. 

6. 

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  Community,  in  Iceland  or  in  one  of  the  other  countries 
referred to in Articles 3 and 4 and 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 

Article 34 

Dispute settlement 

Where disputes arise in relation to the verification procedures of Article 33 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 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. 

Article 35 

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 36 

Free zones 

1. 

2. 

The  Community  and  Iceland  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 Community or in Iceland 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. 

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TITLE VII 

CEUTA AND MELILLA 

Article 37 

Application of the Protocol 

1. 

2. 

3. 

The term 'Community' used in Article 2 does not cover Ceuta and Melilla. 

Products originating in Iceland, when imported into Ceuta or Melilla, shall enjoy in 
all respects the same customs regime as that which is applied to products originating 
in the customs territory of the Community under Protocol 2 of the Act of Accession 
of the Kingdom of Spain and the Portuguese Republic to the European Communities. 
Iceland shall grant to imports of products covered by the Agreement and originating 
in Ceuta and Melilla the same customs regime as that which is granted to products 
imported from and originating in the Community. 

For the purpose of the application of paragraph 2 concerning products originating in 
Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special 
conditions set out in Article 38. 

Article 38 

Special conditions 

1. 

Providing  they  have  been  transported  directly  in  accordance  with  the  provisions  of 
Article 13, 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 6; 

or that 

(ii) 

those  products  are  originating  in  Iceland  or  in  the  Community, 
provided  that  they  have  been  submitted  to  working  or  processing 
which goes beyond the operations referred to in Article 7. 

(2)  products originating in Iceland: 

(a) 

products wholly obtained in Iceland; 

EN 

37 

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(b)  products obtained in Iceland, 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 6; 

or that 

(ii) 

those  products  are  originating  in  Ceuta  and  Melilla  or  in  the 
Community, provided that they have been submitted to working or 
processing which goes beyond the operations referred to in Article 
7. 

2. 

3. 

Ceuta and Melilla shall be considered as a single territory. 

The  exporter  or  his  authorised  representative  shall  enter  'Iceland'  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 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 39 

Amendments to the Protocol 

The Joint Committee may decide to amend the provisions of this Protocol. 

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 Community or in Iceland 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 13. 

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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. 

EN 

40 

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If  this  forging  has  been  forged  in  the  Community  from  a  non-originating 
ingot,  it  has  already  acquired  originating  status  by  virtue  of  the  rule  for 
heading ex 7224 in the list. The forging can then count as originating in the 
value-calculation for the engine, regardless of whether it was produced in the 
same factory or in another factory in the Community. The value of the non-
originating ingot is thus not taken into account when adding up the value of 
the non-originating materials used. 

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. 

EN 

41 

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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  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. 

EN 

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The following are the basic textile materials: 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

silk, 

wool, 

coarse animal hair, 

fine animal hair, 

horsehair, 

cotton, 

paper-making materials and paper, 

flax, 

true hemp, 

jute and other textile bast fibres, 

sisal and other textile fibres of the genus Agave, 

coconut, abaca , ramie and other vegetable textile fibres, 

synthetic man-made filaments, 

artificial man-made filaments, 

current-conducting filaments, 

synthetic man-made staple fibres of polypropylene, 

synthetic man-made staple fibres of polyester, 

synthetic man-made staple fibres of polyamide, 

synthetic man-made staple fibres of polyacrylonitrile, 

synthetic man-made staple fibres of polyimide, 

synthetic man-made staple fibres of polytetrafluoroethylene, 

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

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

other synthetic man-made staple fibres, 

artificial man-made staple fibres of viscose, 

other artificial man-made staple fibres, 

EN 

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   EN

 
 
– 

– 

– 

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

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

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

– 

other products of heading 5605. 

Example: 

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

Example: 

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

Example: 

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

Example: 

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

5.3. 

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

EN 

44 

   EN

 
 
 
 
 
 
 
 
 
5.4. 

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

Note 6: 

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

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

Example: 

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

sulphuric  acid,  oleum  or 

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

EN 

45 

   EN

 
 
 
(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; 

(e) 

extraction by means of selective solvents; 

(f) 

sulphuric  acid,  oleum  or 

the process comprising all of the following operations: processing with 
concentrated 
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; 

(j) 

(k) 

(l) 

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); 

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

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; 

(m) 

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; 

EN 

46 

   EN

 
(n) 

(o) 

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 

47 

   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. 

EN 

48 

   EN

 
 
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 

All the animals of Chapter 1 
shall be wholly obtained 

Chapter 2 

Meat and edible meat offal  Manufacture in which all the 
of  Chapters 1 
are  wholly 

materials 
and 2  used 
obtained 

Chapter 3 

and 

Fish 
crustaceans, 
molluscs and other aquatic 
invertebrates 

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

ex Chapter 4 

0403 

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

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

or 

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

Manufacture in which: 

- 
all  the  materials  of 
Chapter 4  used  are  wholly 
obtained, 

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

grapefruit) 
used 

or 

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

of 

ex Chapter 5 

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

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

ex 0502 

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

disinfecting, 
Cleaning, 
sorting  and  straightening  of 
bristles and hair 

EN 

49 

   EN

 
 
 
 
 
 
 
 
 
 
 
Chapter 6 

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

Chapter 7 

Edible 
certain roots and tubers 

vegetables 

and 

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 

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

EN 

50 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 8 

Edible  fruit  and  nuts;  peel 
of citrus fruits or melons 

Manufacture in which: 

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 

Manufacture in which all the 
materials  of  Chapter 9  used 
are wholly obtained 

Manufacture  from  materials 
of any heading 

ex Chapter 9 

Coffee, 
spices; except for: 

tea,  maté  and 

0901 

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

0902 

Tea,  whether 
flavoured 

or 

not 

Manufacture  from  materials 
of any heading 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

Manufacture  from  materials 
of any heading 

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

ex Chapter 11 

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

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

tubers 

and 

ex 1106 

Chapter 12 

1301 

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

dried, 

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

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

Drying 
and  milling  of 
leguminous  vegetables  of 
heading 0708 

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

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 

EN 

51 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

1302 

saps 

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

and 

- 
thickeners, 
derived 
products 

Mucilages 

and 
modified, 
from  vegetable 

- 

Other 

Chapter 14 

plaiting 
Vegetable 
materials; 
vegetable 
products  not  elsewhere 
specified or included 

ex Chapter 15  Animal  or  vegetable  fats 
and oils and their cleavage 
products;  prepared  edible 
fats;  animal  or  vegetable 
waxes; except for: 

1501 

1502 

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

- 
or waste 

Fats  from  bones 

- 

Other 

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

- 
or waste 

Fats  from  bones 

from 

Manufacture 
modified  mucilages 
thickeners 

non-
and 

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 all the 
materials of Chapter 14 used 
are wholly obtained 

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

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

bones 

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

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

bones 

EN 

52 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 

Other 

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

1504 

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

- 

- 

Solid fractions  

Other 

ex 1505 

Refined lanolin 

1506 

their 

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

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

materials 

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

Manufacture 
crude 
wool grease of heading 1505 

from 

- 

- 

Solid fractions 

Other 

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

materials 

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

1507 to 1515 

Vegetable  oils  and  their 
fractions: 

- 
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 
manufacture 
the 
of 
foodstuffs 
human 
for 
consumption 

- 
fractions, 
except for that of jojoba oil 

Solid 

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

from 

Manufacture 
other 
materials  of  headings 1507 
to 1515 

EN 

53 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

1516 

1517 

- 

Other 

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

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

Chapter 16 

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

ex Chapter 17 

ex 1701 

Sugars 
confectionery; except for: 

and 

sugar 

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

flavouring 

form, 

Manufacture in which all 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: 

- 
Chapter 1, and/or 

from  animals  of 

in  which  all 

- 
the 
materials  of  Chapter 3  used 
are wholly obtained 

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

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 

EN 

54 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

1702 

ex 1703 

1704 

sugars, 

glucose 

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

- 
maltose and fructose 

Chemically-pure 

Other  sugars 
form, 

in 
containing 
or 

- 
solid 
added 
colouring matter 

flavouring 

- 

Other 

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

materials 

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 

Manufacture in which all the 
materials 
are 
originating 

used 

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

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

confectionery 
Sugar 
(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 
preparations 

and 

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 

EN 

55 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

1901 

1902 

specified 

extract; 
of 

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

cocoa 

- 

- 

Malt extract 

Manufacture from cereals of 
Chapter 10 

Other 

Manufacture: 

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

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

and 

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

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

as 

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

EN 

56 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture in which: 

derivatives 

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

and 

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

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

starch 

Manufacture: 

- 
from  materials  of 
any heading, except those of 
heading 1806, 

in  which  all 

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

in  which  the  value 
- 
the  materials  of 
of  all 
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 

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

Tapioca  and 
therefore  prepared 
starch, 
in 
flakes, 
siftings or similar forms 

substitutes 
from 
the  form  of 
pearls, 

grains, 

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

cakes, 
pastry, 
Bread, 
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 

1903 

1904 

1905 

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 

EN 

57 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2001 

ex 2004 
ex 2005 

and 

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 

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

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

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

2006 

2007 

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

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 

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

obtained 

ex 2008 

Nuts, 

- 
not 
containing  added  sugar  or 
spirits 

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 

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 

Manufacture: 

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

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

EN 

58 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

Manufacture: 

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

- 
chicory  used 
obtained 

in  which  all 

the 
is  wholly 

2009 

juices 

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

ex Chapter 21  Miscellaneous 

edible 

preparations; except for: 

2101 

2103 

essences 

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

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

Sauces 

- 
preparations 
mixed 
mixed seasonings 

condiments 

and 
therefor; 
and 

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

Mustard flour and 
- 
meal and prepared mustard 

Manufacture  from  materials 
of any heading 

ex 2104 

Soups  and  broths  and 
preparations therefor  

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

EN 

59 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2106 

preparations 

specified 

Food 
elsewhere 
included 

Manufacture: 

not 
or 

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 
vinegar; except for: 

and 

Manufacture: 

2202 

2207 

- 
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 

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

in  which  all 

- 
the 
fruit  juice  used  (except  that 
of 
or 
lime 
grapefruit) is originating 

pineapple, 

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

Manufacture: 

from  materials  of 
- 
any 
except 
heading, 
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 

60 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2208 

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

other 

less 

of 

ex Chapter 23  Residues  and  waste  from 
industries; 
fodder; 

the 
food 
prepared  animal 
except for: 

ex 2301 

ex 2303 

ex 2306 

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

from 

Residues 
the 
manufacture of starch from 
(excluding 
maize 
steeping 
concentrated 
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 

Manufacture: 

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

in  which  all 

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

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

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

Manufacture in which all the 
is  wholly 
maize 
obtained 

used 

Manufacture in which all the 
are  wholly 
olives  used 
obtained 

2309 

Preparations of a kind used 
in animal feeding 

Manufacture in which: 

all 

the 

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

all  the  materials  of 
- 
Chapter 3  used  are  wholly 
obtained 

ex Chapter 24 

Tobacco and manufactured 
tobacco  substitutes;  except 
for: 

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

EN 

61 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2402 

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

ex 2403  

Smoking tobacco 

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

refuse 

used 

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

refuse 

used 

ex Chapter 25 

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

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

ex 2504 

ex 2515 

ex 2516 

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

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

purifying 

sawing 

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

sawing 

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

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

and 

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

ex 2518 

Calcined dolomite 

ex 2519 

natural 
carbonate 
in 

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

Calcination  of  dolomite  not 
calcined 

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

EN 

62 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2520 

Plasters  specially  prepared 
for dentistry 

ex 2524 

Natural asbestos fibres 

ex 2525 

Mica powder 

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

Manufacture  from  asbestos 
concentrate 

Grinding  of  mica  or  mica 
waste 

ex 2530 

Earth  colours,  calcined  or 
powdered 

Calcination  or  grinding  of 
earth colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27  Mineral  fuels,  mineral  oils 
their 
and  products  of 
distillation; 
bituminous 
substances; mineral waxes; 
except for: 

ex 2707 

of 

Oils in which the weight of 
the  aromatic  constituents 
exceeds  that  of  the  non-
constituents, 
aromatic 
being  oils 
to 
similar 
mineral  oils  obtained  by 
distillation 
high 
temperature  coal  tar,  of 
which  more  than  65 %  by 
a 
volume 
at 
distils 
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 

of 

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

or 

than 

that  of 

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

be 
their 

ex 2709 

Crude  oils  obtained  from 
bituminous minerals 

Destructive  distillation  of 
bituminous materials 

7 

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

EN 

63 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2710 

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

of 

of 

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

or 

than 

that  of 

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

be 
their 

2711 

Petroleum  gases  and  other 
gaseous hydrocarbons 

of 

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

or 

than 

that  of 

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

be 
their 

8 
9 

For the special conditions relating to "specific processes", see Introductory Note 7.2. 
For the special conditions relating to "specific processes", see Introductory Note 7.2. 

EN 

64 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2712 

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

similar 

of 

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

or 

than 

that  of 

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

be 
their 

2713 

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

of 

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

or 

than 

that  of 

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

be 
their 

10 
11 

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 

65 

   EN

 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

2714 

2715 

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

and 

tar 

bitumen, 

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

of 

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

or 

than 

that  of 

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

be 
their 

of 

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

or 

than 

that  of 

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

be 
their 

ex Chapter 28 

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

of 
of 

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

the 

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

ex 2805 

"Mischmetall" 

thermal 

treatment 

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

12 
13 

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 

66 

   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  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 2811 

Sulphur trioxide 

Manufacture  from  sulphur 
dioxide 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

ex Chapter 29  Organic  chemicals;  except 

for: 

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

Manufacture  from  disodium 
tetraborate pentahydrate 

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

the 

ex 2901 

Acyclic  hydrocarbons  for 
use  as  power  or  heating 
fuels 

of 

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

or 

than 

that  of 

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

be 
their 

14 

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

EN 

67 

   EN

 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 2902 

and 

than 

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

of 

Operations 
refining 
and/or  one  or  more  specific 
process(es)(15) 

or 

than 

that  of 

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

be 
their 

ex 2905 

alcoholates 

Metal 
of 
alcohols  of  this  heading 
and of ethanol 

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

materials 

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

be 
their 

2915 

ex 2932 

Saturated 
acyclic 
monocarboxylic  acids  and 
their  anhydrides,  halides, 
peroxides 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 

their 

Internal 

ethers 
- 
and 
halogenated, 
sulphonated,  nitrated  or 
nitrosated derivatives 

- 
Cyclic acetals and 
internal  hemiacetals  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  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 

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

15 

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

EN 

68 

   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  40 % 
of  the  ex-works  price  of  the 
product 

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 
2933 
of 
and 2934  used  shall  not 
exceed 20 % of the ex-works 
price of the product 

headings 2932, 

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 
same 
of 
heading  as  the  product  may 
be  used,  provided  that  their 
total  value  does  not  exceed 
20 %  of  the  ex-works  price 
of the product 

the 

2933 

2934 

Heterocyclic 
with 
atom(s) only 

nitrogen 

compounds 
hetero-

Nucleic  acids  and 
their 
salts,  whether  or  not 
chemically  defined;  other 
heterocyclic compounds 

ex 2939 

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

ex Chapter 30 

Pharmaceutical  products; 
except for: 

3002 

blood; 
prepared 

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

and 

EN 

69 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

- 

-- 

Other 

Human blood 

blood 
Animal 
-- 
prepared for therapeutic or 
prophylactic uses 

Blood 
-- 
other 
than 
haemoglobin, 
globulins 
globulins 

and 

fractions 
antisera, 
blood 
serum 

Haemoglobin, 

-- 
blood  globulins  and  serum 
globulins 

materials 

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

the 

materials 

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

the 

materials 

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

the 

materials 

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

the 

materials 

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

the 

EN 

70 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-- 

Other 

3003 and 3004  Medicaments 

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

Obtained 
- 
amikacin of heading 2941 

from 

materials 

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

the 

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

their 

that 

- 

Other 

Manufacture: 

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

their 

that 

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

ex 3006 

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

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

ex Chapter 31 

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

the 

EN 

71 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 3105 

ex Chapter 32 

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

exceeding 

- 

sodium nitrate 

- 
cyanamide 

calcium 

- 
sulphate 

potassium 

- 
potassium sulphate 

magnesium 

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

ex 3201 

Tannins  and 
their  salts, 
ethers,  esters  and  other 
derivatives 

3205 

Colour  lakes;  preparations 
as  specified  in  note  3  to 
this  chapter  based  on 
colour lakes(16) 

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

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

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

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

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

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

the 

Manufacture  from 
extracts of vegetable origin 

tanning 

Manufacture  from  materials 
of  any  heading,  except 
3204 
headings 3203, 
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 

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. 

EN 

72 

   EN

 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 33 

3301 

ex Chapter 34 

oils 

Essential 
resinoids; 
cosmetic 
preparations; except for: 

and 
perfumery, 
toilet 

or 

not), 

Essential  oils  (terpeneless 
including 
or 
concretes  and  absolutes; 
resinoids; 
extracted 
oleoresins;  concentrates  of 
essential  oils  in  fats,  in 
fixed  oils,  in  waxes  or  the 
like, 
by 
obtained 
enfleurage  or  maceration; 
terpenic by-products of the 
deterpenation  of  essential 
oils;  aqueous  distillates 
and  aqueous  solutions  of 
essential oils 

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

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

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

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

the 

Manufacture  from  materials 
of  any  heading,  including 
materials  of  a  different 
"group"(17)  in  this  heading. 
However,  materials  of  the 
same  group  as  the  product 
may  be  used,  provided  that 
their  total  value  does  not 
exceed 20 % of the ex-works 
price of the product 

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

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

the 

17 

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

EN 

73 

   EN

 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 3403 

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

of 

Operations 
refining 
and/or  one  or  more  specific 
process(es)(18) 

or 

than 

that  of 

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

be 
their 

3404 

Artificial  waxes 
prepared waxes: 

and 

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

- 

Other 

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

the 

Manufacture  from  materials 
of any heading, except: 

- 
having 
waxes of heading 1516, 

hydrogenated  oils 
the  character  of 

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

fatty 

acids 
defined 

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

fatty 

- 
heading 3404 

materials 

of 

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

18 

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

EN 

74 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 35  Albuminoidal  substances; 
modified  starches;  glues; 
enzymes; 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  from  materials 
of  any  heading,  except  that 
of  the  product.  However, 
materials 
same 
of 
heading  as  the  product  may 
be  used,  provided  that  their 
total  value  does  not  exceed 
20 %  of  the  ex-works  price 
of the product 

the 

3505 

and 
starches 

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

- 
esters 

Starch  ethers  and 

- 

Other 

ex 3507 

Prepared 
elsewhere 
included 

enzymes 
specified 

not 
or 

Chapter 36 

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

ex Chapter 37 

Photographic 
cinematographic 
except for: 

or 
goods; 

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

materials 

Manufacture  from  materials 
of any heading, except those 
of heading 1108 

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

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

the 

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

the 

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 

75 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3701 

3702 

3704 

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

- 
Instant  print  film 
for  colour  photography,  in 
packs 

- 

Other 

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

rolls, 

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

paperboard 

ex Chapter 38  Miscellaneous 

chemical 

products; except for: 

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

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

Manufacture  in  which  the 
value  of  all  the  materials 
used  does  not  exceed  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 those 
of  headings 3701  and 3702. 
However,  materials 
of 
heading 3702  may  be  used, 
provided 
total 
value  does  not  exceed  30 % 
of  the  ex-works  price  of  the 
product 

their 

that 

Manufacture  from  materials 
of any heading, except those 
of  headings 3701  and 3702. 
of 
However,  materials 
headings 3701 
and 3702 
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 those 
of headings 3701 and 3702 

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

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

the 

EN 

76 

   EN

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 3801 

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

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

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

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

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

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

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

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

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

ex 3803 

Refined tall oil 

Refining of crude tall oil 

ex 3805 

Spirits 
turpentine, purified 

of 

sulphate 

Purification by distillation or 
refining  of  raw  spirits  of 
sulphate turpentine 

ex 3806 

Ester gums 

Manufacture 
acids 

from 

resin 

ex 3807 

Wood  pitch 
pitch) 

(wood 

tar 

Distillation of wood tar 

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

3808 

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

sale 

or 

EN 

77 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3809 

3810 

3811 

3812 

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 

or 

and 

fixing 

agents, 

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

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

brazing 
powders 

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

and 
additives, 

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

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

- 

Other 

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

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

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

EN 

78 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3813  

3814 

3818 

3819 

3820 

3822 

3823 

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

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

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

specified 

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

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

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

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

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

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

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

Anti-freezing  preparations 
and 
de-icing 
fluids 

prepared 

diagnostic 

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

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

industrial 

Industrial 

- 
monocarboxylic 
acids, 
refining 

acid  oils 

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

fatty 
from 

EN 

79 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 
alcohols 

Industrial 

fatty 

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

materials 

3824 

of 

binders 

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

products), 

specified 

or 

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

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

the 

- 
this heading: 

The  following  of 

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

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

-- 
Sorbitol 
than that of heading 2905 

other 

Petroleum 

metals, 
or 

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

-- 

Ion exchangers 

-- 
vacuum tubes 

Getters 

for 

EN 

80 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-- 
iron 
Alkaline 
oxide  for  the  purification 
of gas 

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

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

-- 
Dippel's oil 

Fusel 

oil 

and 

-- 
having different anions 

Mixtures  of  salts 

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

- 

Other 

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

except 

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 50 % 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 

within 

- 
the  above 
limit,  the  value  of  all  the 
materials of Chapter 39 used 
does not exceed 20 % of the 
ex-works 
the 
price 
product(19) 

of 

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. 

EN 

81 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

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(20) 

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

ex 3907 

Copolymer,  made 
- 
from  polycarbonate  and 
acrylonitrile-butadiene-
styrene copolymer (ABS) 

- 

Polyester  

3912 

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

Manufacture  from  materials 
of  any  heading,  except  that 
of  the  product.  However, 
materials 
same 
of 
heading  as  the  product  may 
be  used,  provided  that  their 
total  value  does  not  exceed 
50 %  of  the  ex-works  price 
of the product(21) 

the 

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 
from 
manufacture 
polycarbonate 
of 
tetrabromo-(bisphenol A) 

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

3916 to 3921 

headings 

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

ex 3920 

Flat 

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

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 

20 

21 

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 

82 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

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 50 % 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 

within 

- 
the  above 
limit,  the  value  of  all  the 
materials of Chapter 39 used 
does not exceed 20 % of the 
ex-works 
the 
price 
product(22) 

of 

-- 

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(23) 

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

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

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

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

within 

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

the 

of 

ex 3920 

- 
film 

Ionomer  sheet  or 

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

zinc 

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

22 

23 

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 

83 

   EN

 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

Sheets 

- 
regenerated 
polyamides 
polyethylene 

of 
cellulose, 
or 

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

ex 3921 

Foils of plastic, metallised  Manufacture  from  highly-
transparent 
polyester-foils 
with a thickness of less than 
23 micron(24) 

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 

ex Chapter 40  Rubber 

and 

articles 

thereof; except for: 

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

Manufacture  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 
the 
price 
product 

of 

or 

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

Retreaded 

- 
pneumatic, 
cushion tyres, of rubber 

solid 

- 

Other 

ex 4017 

Articles of hard rubber 

Retreading of used tyres 

or 

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

Manufacture 
rubber 

from 

hard 

24 

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 

84 

   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 

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

4112 
that 

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

4107, 
and 4113 

4112 

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

ex 4114 

Patent  leather  and  patent 
laminated 
leather; 
metallised leather 

Chapter 42 

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

ex Chapter 43 

Furskins  and  artificial  fur; 
thereof; 
manufactures 
except for: 

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

ex 4302 

Tanned 
furskins, assembled: 

or 

dressed 

- 
and similar forms 

Plates, 

crosses 

- 

Other 

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

from 

Manufacture 
non-
assembled, tanned or dressed 
furskins 

EN 

85 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

4303 

Articles 
apparel, 
of 
clothing  accessories  and 
other articles of furskin 

from 

Manufacture 
non-
assembled tanned or dressed 
furskins of heading 4302 

ex Chapter 44  Wood  and  articles  of 
charcoal; 

wood;  wood 
except for: 

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

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

Planing,  sanding  or  end-
jointing 

Splicing, planing, sanding or 
end-jointing 

ex 4403 

Wood roughly squared 

ex 4407 

ex 4408 

sliced 

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

for 

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

sawn 

ex 4409 

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

- 
jointed 

Sanded  or  end-

Sanding or end-jointing 

- 
mouldings 

Beadings 

and 

Beading or moulding 

ex 4410 
ex 4413 

to 

Beadings  and  mouldings, 
including moulded skirting 
and other moulded boards 

Beading or moulding 

ex 4415 

ex 4416 

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

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

other 

Manufacture 
not cut to size 

from  boards 

from 

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

the 

EN 

86 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4418 

- 
and carpentry of wood 

Builders' 

joinery 

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

- 
mouldings 

Beadings 

and 

Beading or moulding 

ex 4421 

Match 
pegs or pins for footwear 

splints;  wooden 

ex Chapter 45  Cork  and  articles  of  cork; 
except for: 

4503 

Articles of natural cork 

Chapter 46 

Chapter 47 

ex Chapter 48 

ex 4811 

4816 

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

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

(waste 

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

and  paperboard, 
lined  or  squared 

Paper 
ruled, 
only 

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

stencils 

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

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

Manufacture  from  cork  of 
heading 4501 

Manufacture  from  materials 
of  any  heading,  except  that 
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 

Manufacture 
making 
Chapter 47 

from  paper-
of 

materials 

Manufacture 
making 
Chapter 47 

from  paper-
of 

materials 

EN 

87 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

4817 

or 

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

Manufacture: 

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

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

ex 4818 

Toilet paper 

ex 4819 

other 

Cartons, boxes, cases, bags 
packing 
and 
paper, 
containers, 
cellulose 
paperboard, 
of 
wadding 
cellulose fibres 

or  webs 

of 

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

4909 

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

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

or 

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

envelopes 

Manufacture 
making 
Chapter 47 

from  paper-
of 

materials 

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 
making 
Chapter 47 

from  paper-
of 

materials 

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

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

4910 

Calendars  of  any  kind, 
printed,  including  calendar 
blocks: 

EN 

88 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

- 

Other 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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 those 
of headings 4909 and 4911 

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

Carding  or  combing  of  silk 
waste 

5004 
ex 5006 

to 

Silk  yarn  and  yarn  spun 
from silk waste 

Manufacture from(25): 

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

prepared 

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

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5007 

Woven fabrics of silk or of 
silk waste: 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(26) 

from 

single 

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. 

EN 

89 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

Other 

Manufacture from(27): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp, or  

chemical  materials 

paper 

- 

or 

Printing  accompanied  by  at 
two  preparatory  or 
least 
finishing operations (such as 
bleaching, 
scouring, 
mercerising,  heat 
setting, 
raising,  calendering,  shrink 
processing, 
resistance 
permanent 
finishing, 
impregnating, 
decatising, 
mending 
burling), 
and 
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 

ex Chapter 51  Wool, 

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

27 

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) 

5106 to 5110 

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

Manufacture from(28): 

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

prepared 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5111 to 5113  Woven  fabrics  of  wool,  of 
fine  or  coarse  animal  hair 
or of horsehair: 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(29) 

from 

single 

- 

Other 

Manufacture from(30): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp, or  

chemical  materials 

paper 

- 

or 

28 

29 

30 

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

EN 

91 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

Printing  accompanied  by  at 
least 
two  preparatory  or 
finishing operations (such as 
bleaching, 
scouring, 
mercerising,  heat 
setting, 
raising,  calendering,  shrink 
processing, 
resistance 
permanent 
finishing, 
impregnating, 
decatising, 
mending 
burling), 
and 
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 

ex Chapter 52  Cotton; except for: 

5204 to 5207 

Yarn and thread of cotton  Manufacture from(31): 

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

prepared 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5208 to 5212  Woven fabrics of cotton: 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(32) 

from 

single 

- 

Other 

Manufacture from(33): 

31 

32 

33 

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 

92 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp, or 

chemical  materials 

paper 

- 

or 

Printing  accompanied  by  at 
least 
two  preparatory  or 
finishing operations (such as 
bleaching, 
scouring, 
mercerising,  heat 
setting, 
raising,  calendering,  shrink 
processing, 
resistance 
permanent 
finishing, 
impregnating, 
decatising, 
mending 
burling), 
and 
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 

ex Chapter 53  Other  vegetable 

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

EN 

93 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5306 to 5308 

Yarn  of  other  vegetable 
textile fibres; paper yarn 

Manufacture from(34): 

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

prepared 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5309 to 5311  Woven  fabrics  of  other 
fibres; 
vegetable 
woven  fabrics  of  paper 
yarn: 

textile 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(35) 

from 

single 

- 

Other 

Manufacture from(36): 

- 

- 

- 

coir yarn, 

jute yarn, 

natural fibres, 

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

- 
or textile pulp, or  

chemical  materials 

paper 

- 

or 

34 

35 

36 

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

EN 

94 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture from(37): 

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

prepared 

5401 to 5406 

Yarn,  monofilament  and 
thread 
of  man-made 
filaments 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5407 and 5408  Woven  fabrics  of  man-

made filament yarn: 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(38) 

from 

single 

- 

Other 

Manufacture from(39): 

37 

38 

39 

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

EN 

95 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp, or 

chemical  materials 

paper 

- 

or 

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

Manufacture  from  chemical 
materials or textile pulp 

5501 to 5507  Man-made staple fibres 

5508 to 5511 

Yarn and sewing thread of 
man-made staple fibres 

Manufacture from(40): 

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

prepared 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 

prepared 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

40 

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

EN 

96 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

5512 to 5516  Woven  fabrics  of  man-

made staple fibres: 

- 
rubber thread 

Incorporating 

Manufacture 
yarn(41) 

from 

single 

- 

Other 

Manufacture from(42): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp, or 

chemical  materials 

paper 

- 

or 

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

41 

42 

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

EN 

97 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 56  Wadding,  felt  and  non-
wovens; 
special  yarns; 
twine,  cordage,  ropes  and 
cables and articles thereof; 
except for: 

Manufacture from(43): 

- 

- 

coir yarn, 

natural fibres, 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

5602 

Felt,  whether 
impregnated, 
covered or laminated: 

or 

not 
coated, 

- 

Needleloom felt  Manufacture from(44): 

- 

natural fibres, or 

- 
or textile pulp 

chemical  materials 

However: 

- 
filament of heading 5402, 

polypropylene 

polypropylene 
- 
fibres 
of 
or 5506, or 

heading 5503 

polypropylene 

- 
filament 
heading 5501, 

tow 

of 

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

their 

that 

43 

44 

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

EN 

98 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
5604 

5605 

(1) 

(2) 

(3) 

or 

(4) 

- 

Other 

Manufacture from(45): 

- 

natural fibres, 

- 
man-made 
fibres made from casein, or 

staple 

- 
or textile pulp 

chemical  materials 

from 

Manufacture 
rubber 
thread  or  cord,  not  textile 
covered 

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

- 
Rubber 
and cord, textile covered 

thread 

- 

Other 

Manufacture from(46): 

- 
carded 
otherwise 
spinning, 

natural  fibres,  not 
or 
combed 
or 
for 
processed 

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

Manufacture from(47): 

- 

natural fibres, 

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

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

of 

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

in 

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. 

EN 

99 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

5606 

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

gimped 

Manufacture from(48): 

- 

natural fibres, 

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

- 
or textile pulp, or 

chemical  materials 

- 
materials 

paper-making 

Chapter 57 

Carpets  and  other  textile 
floor coverings: 

- 
felt 

Of 

needleloom 

Manufacture from(49): 

- 

natural fibres, or 

- 
or textile pulp 

chemical  materials 

However: 

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 

100 

   EN

 
 
 
 
 
 
 
 
                                                                                                                                            
(1) 

(2) 

(3) 

or 

(4) 

- 
filament of heading 5402, 

polypropylene 

polypropylene 

- 
fibres  of  heading 5503  or 
5506, or 

polypropylene 

- 
filament 
heading 5501, 

tow 

of 

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

their 

that 

Jute fabric may be used as a 
backing 

- 

Of other felt 

Manufacture from(50): 

- 
carded 
otherwise 
spinning, or 

natural  fibres,  not 
or 
combed 
or 
for 
processed 

- 
or textile pulp 

chemical  materials 

- 

Other 

Manufacture from(51): 

- 
yarn, 

coir  yarn  or  jute 

- 
artificial filament yarn, 

synthetic 

or 

- 

natural fibres, or 

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

Jute fabric may be used as a 
backing 

50 

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

EN 

101 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 58 

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

- 
rubber thread 

Combined  with 

Manufacture 
yarn(52) 

from 

single 

- 

Other 

Manufacture from(53): 

- 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

or 

Printing  accompanied  by  at 
least 
two  preparatory  or 
finishing operations (such as 
bleaching, 
scouring, 
mercerising,  heat 
setting, 
raising,  calendering,  shrink 
processing, 
resistance 
permanent 
finishing, 
impregnating, 
decatising, 
mending 
burling), 
and 
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 

types 

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

51 

52 

53 

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 

102 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                            
(1) 

(2) 

(3) 

or 

(4) 

5810 

Embroidery in the piece, in 
strips or in motifs 

Manufacture: 

5901 

5902 

5903 

or 

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

buckram 

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

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

- 

Other 

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

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 

Manufacture from yarn 

Manufacture  from  chemical 
materials or textile pulp 

Manufacture from yarn 

or 

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

EN 

103 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5904 

to 

shape; 

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

a 

Manufacture from yarn(54) 

5905 

Textile wall coverings: 

Impregnated, 
covered 

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

Manufacture from yarn 

- 

Other 

Manufacture from(55): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

or 

Printing  accompanied  by  at 
least 
two  preparatory  or 
finishing operations (such as 
bleaching, 
scouring, 
mercerising,  heat 
setting, 
raising,  calendering,  shrink 
processing, 
resistance 
permanent 
finishing, 
impregnating, 
decatising, 
mending 
burling), 
and 
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 
of 
heading 5902: 

those 

than 

54 

55 

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 

104 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 
Knitted 
crocheted fabrics 

or 

Manufacture from(56): 

- 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

Manufacture  from  chemical 
materials 

Other 

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

- 

Other 

Manufacture from yarn 

5907 

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

Manufacture from yarn 

or 

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

5908 

the 

stoves, 
or 

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

fabric 

or 

- 
mantles, impregnated 

Incandescent  gas 

Manufacture  from 
knitted gas-mantle fabric 

tubular 

56 

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

EN 

105 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 

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 

or 

Woven fabrics, of 
- 
a  kind  commonly  used  in 
papermaking 
other 
technical  uses,  felted  or 
not 
not,  whether 
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 

or 

Manufacture from(57): 

- 

coir yarn, 

- 
materials: 

the 

following 

-- 
of 
polytetrafluoroethylene(58), 

yarn 

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

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

-- 
of 
monofil 
polytetrafluoroethylene(59), 

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

glass 

-- 
fibre  yarn, 
coated with phenol resin and 
gimped 
acrylic 
with 
yarn(60), 

57 

58 

59 

60 

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 

106 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

of 

copolyester 

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

-- 

natural fibres, 

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

-- 
or textile pulp 

chemical  materials 

- 

Other 

Manufacture from(61): 

- 

- 

coir yarn, 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

Chapter 60 

Knitted 
fabrics 

or 

crocheted 

Manufacture from(62): 

- 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

Chapter 61 

Articles  of  apparel  and 
clothing 
accessories, 
knitted or crocheted: 

61 

62 

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 

107 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  from  yarn(63) 
(64) 

together 

Obtained 

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

- 

Other  

Manufacture from(65): 

ex Chapter 62  Articles  of  apparel  and 
clothing  accessories,  not 
knitted 
crocheted; 
except for: 

or 

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

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

and 

- 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

Manufacture  from  yarn(66) 
(67) 

Manufacture from yarn(68) 

or 

from 
Manufacture 
unembroidered 
fabric, 
provided  that  the  value  of 
the  unembroidered 
fabric 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product(69)  

63 

64 
65 

66 

67 
68 
69 

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

EN 

108 

   EN

 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

ex 6210 
ex 6216 

and 

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

Manufacture from yarn(70) 

or 

6213 and 6214  Handkerchiefs, 

scarves, 
mantillas,  veils  and 
like: 

shawls, 
mufflers, 
the 

- 

Embroidered 

- 

Other 

that 

Manufacture  from  uncoated 
fabric,  provided 
the 
value  of  the  uncoated  fabric 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product(71) 

Manufacture 
from 
unbleached  single  yarn(72) 
(73) 

or 

from 
Manufacture 
unembroidered 
fabric, 
provided  that  the  value  of 
the  unembroidered 
fabric 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product(74) 

Manufacture 
from 
unbleached  single  yarn(75) 
(76) 

or 

70 
71 
72 

73 
74 
75 

76 

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

EN 

109 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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

6217 

parts 

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

- 

Embroidered 

Manufacture from yarn(77) 

or 

from 
Manufacture 
unembroidered 
fabric, 
provided  that  the  value  of 
the  unembroidered 
fabric 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product(78) 

Manufacture from yarn(79) 

or 

that 

Manufacture  from  uncoated 
the 
fabric,  provided 
value  of  the  uncoated  fabric 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product(80) 

Fire-resistant 
of 

- 
equipment 
covered  with 
aluminised polyester 

foil 

fabric 
of 

77 
78 
79 
80 

See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 

EN 

110 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

- 
collars and cuffs, cut out 

Interlinings 

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  40 %  of  the  ex-
works price of the product 

- 

Other 

Manufacture from yarn(81) 

ex Chapter 63  Other  made-up 
sets; 

textile 
articles; 
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, 
linen  etc.;  curtains 
bed 
etc.; 
furnishing 
articles: 

other 

- 
Of 
nonwovens 

felt, 

of 

Manufacture from(82): 

- 

-- 

Other: 

Embroidered 

- 

natural fibres, or 

- 
or textile pulp 

chemical  materials 

from 
Manufacture 
unbleached  single  yarn(83) 
(84) 

or 

Manufacture 
from 
unembroidered  fabric  (other 
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 

81 
82 

83 
84 

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. 

EN 

111 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

-- 

Other 

Manufacture 
from 
unbleached  single  yarn(85) 
(86) 

6305 

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

Manufacture from(87): 

- 

natural fibres, 

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

- 
or textile pulp 

chemical  materials 

6306 

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

sailboards 

- 

Of nonwovens 

Manufacture from(88) (89): 

- 

Other 

6307 

Other  made-up  articles, 
including dress patterns 

- 

natural fibres, or 

- 
or textile pulp 

chemical  materials 

from 
Manufacture 
unbleached  single  yarn(90) 
(91) 

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

85 
86 

87 

88 

89 
90 

91 

See Introductory Note 6. 
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling 
pieces  of  knitted  or  crocheted  fabrics  (cut  out  or  knitted  directly  to  shape),  see  Introductory 
Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see 
Introductory Note 5. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see 
Introductory Note 5. 
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 

112 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

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

their 

that 

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

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

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

Manufacture  from  yarn  or 
textile fibres(92) 

Manufacture  from  yarn  or 
textile fibres(93) 

6308 

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

ex Chapter 64 

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

6406 

of 

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

ex Chapter 65  Headgear 

and 

parts 

thereof; except for: 

6503 

6505 

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

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 

ex Chapter 66  Umbrellas,  sun  umbrellas, 
walking-sticks,  seat-sticks, 
whips,  riding-crops,  and 
parts thereof; except for: 

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

92 
93 

See Introductory Note 6. 
See Introductory Note 6. 

EN 

113 

   EN

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

6601 

Chapter 67 

and 

Umbrellas 
umbrellas 
walking-stick 
garden 
similar umbrellas) 

umbrellas 

sun 
(including 
umbrellas, 
and 

feathers 

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

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 

ex Chapter 68  Articles  of  stone,  plaster, 
cement,  asbestos,  mica  or 
similar  materials;  except 
for: 

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

Articles  of  slate  or  of 
agglomerated slate 

Manufacture  from  worked 
slate 

ex 6803 

ex 6812 

ex 6814 

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

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

or 

Chapter 69 

Ceramic products 

ex Chapter 70  Glass 

and 

glassware; 

except for: 

Manufacture  from  materials 
of any heading 

Manufacture  from  worked 
(including 
mica 
agglomerated 
or 
reconstituted mica) 

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 
ex 7005  

7006 

Glass with a non-reflecting 
layer 

Manufacture  from  materials 
of heading 7001 

and 

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

EN 

114 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 
Glass-plate 
substrates,  coated  with  a 
dielectric  thin  film,  and  of 
a  semiconductor  grade  in 
accordance  with  SEMII-
standards (94) 

- 

Other 

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

from 

Manufacture 
non-
coated  glass-plate  substrate 
of heading 7006 

Manufacture  from  materials 
of heading 7001 

Manufacture  from  materials 
of heading 7001 

Multiple-walled  insulating 
units of glass 

Manufacture  from  materials 
of heading 7001 

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

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

Manufacture  from  materials 
of heading 7001 

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

or 

of 

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

of 

7007 

7008 

7009 

7010 

94 

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

115 

   EN

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

7013 

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

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

or 

of 

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

of 

or 

printing) 

(except 
Hand-decoration 
of 
silk-screen 
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  Natural  or  cultured  pearls, 
precious  or  semi-precious 
stones,  precious  metals, 
metals  clad  with  precious 
metal,  and  articles  thereof; 
imitation  jewellery;  coin; 
except for: 

ex 7101 

ex 7102, 
ex 7103 
ex 7104 

7106, 
and 7110 

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

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

and 

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

Manufacture from unworked 
precious  or  semi-precious 
stones 

7108 

Precious metals: 

EN 

116 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 

Unwrought 

Semi-

- 
manufactured or in powder 
form 

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

headings 7106, 

or 

or 
Electrolytic, 
of 
chemical 
precious 
of 
heading 7106, 7108 or 7110 

thermal 
separation 
metals 

or 

heading 7106, 

Alloying  of  precious  metals 
7108 
of 
or 7110  with  each  other  or 
with base metals 

Manufacture 
unwrought precious metals 

from 

ex 7107, 
ex 7109 
ex 7111 

7116 

Metals  clad  with  precious 
metals, semi-manufactured 

and 

Manufacture 
from  metals 
clad  with  precious  metals, 
unwrought 

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

synthetic 

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 

from 

Manufacture 
base 
metal  parts,  not  plated  or 
precious 
covered  with 
metals,  provided 
the 
that 
value  of  all  the  materials 
used  does  not  exceed  50 % 
of  the  ex-works  price  of  the 
product 

ex Chapter 72 

Iron and steel; except for:  Manufacture  from  materials 
of  any  heading,  except  that 
of the product 

7207 

Semi-finished  products  of 
iron or non-alloy steel 

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

EN 

117 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7208 to 7216 

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

Manufacture  from  ingots  or 
other  primary 
forms  of 
heading 7206 

Manufacture 
finished 
heading 7207 

from 
materials 

semi-
of 

Manufacture  from  ingots  or 
other  primary 
forms  of 
heading 7218 

Manufacture 
finished 
heading 7218 

from 
materials 

semi-
of 

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

Manufacture 
finished 
heading 7224 

from 
materials 

semi-
of 

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

Manufacture  from  materials 
of heading 7206 

Manufacture  from  materials 
of heading 7206 

7217 

Wire  of  iron  or  non-alloy 
steel 

ex 7218, 
7219 to 7222 

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

7223 

Wire of stainless steel 

ex 7224, 
7225 to 7228 

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

shapes 

7229 

Wire of other alloy steel 

ex Chapter 73  Articles  of  iron  or  steel; 
except for: 

ex 7301 

Sheet piling 

7302 

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

EN 

118 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7304, 
and 7306 

7305 

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

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

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

that 

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 
(ISO No 
steel 
X5CrNiMo 1712), 
consisting of several parts 

7308 

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

ex 7315 

Skid chain 

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

ex Chapter 74  Copper 

and 

articles 

Manufacture: 

thereof; except for: 

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

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

7401 

7402 

Copper  mattes;  cement 
(precipitated 
copper 
copper) 

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

Unrefined  copper;  copper 
electrolytic 
anodes 
refining 

for 

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

EN 

119 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7403 

Refined copper and copper 
alloys, unwrought: 

- 

Refined copper 

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

- 
Copper alloys and 
refined  copper  containing 
other elements 

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

7404 

Copper waste and scrap 

7405 

Master alloys of copper 

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

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

ex Chapter 75  Nickel and articles thereof; 
except for: 

Manufacture: 

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

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

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

7501 to 7503 

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

ex Chapter 76  Aluminium  and  articles 

Manufacture: 

thereof; except for: 

- 
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 

120 

   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 

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

aluminium 
scrap 

and 

Aluminium waste or scrap  Manufacture  from  materials 
of  any  heading,  except  that 
of the product 

fabric 

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

metal 

Manufacture: 

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

wire, 
metal 

similar 

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

Reserved 
future use in the HS 

for 

possible 

7602 

ex 7616 

Chapter 77 

ex Chapter 78 

Lead  and  articles  thereof; 
except for: 

Manufacture: 

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

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

7801 

Unwrought lead: 

EN 

121 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 

- 

Refined lead 

Manufacture  from  "bullion" 
or "work" lead 

Other 

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

scrap 

and 

7802 

Lead waste and scrap 

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

ex Chapter 79 

Zinc  and  articles  thereof; 
except for: 

Manufacture: 

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

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

7901 

Unwrought zinc 

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

scrap 

and 

7902 

Zinc waste and scrap 

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

ex Chapter 80 

Tin  and  articles  thereof; 
except for: 

Manufacture: 

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

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

8001 

Unwrought tin 

Manufacture  from  materials 
of  any  heading,  except  that 
of  the  product.  However, 
waste 
of 
heading 8002  may  not  be 
used 

scrap 

and 

EN 

122 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 
cermets; articles thereof: 

metals; 

Other 

- 
base 
metals,  wrought;  articles 
thereof 

- 

Other 

Tools, 
implements, 
cutlery,  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 

ex Chapter 82 

8206 

8207 

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

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

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

tools 

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

their 

that 

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 

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

drawing 

turning, 

for 

EN 

123 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8208 

Knives  and  cutting  blades, 
for  machines 
for 
mechanical appliances 

or 

ex 8211 

8214 

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

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

choppers 
knives, 

sets 

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.  However, 
knife  blades  and  handles  of 
base metal may be used 

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

8215 

forks, 

ladles, 
Spoons, 
cake-servers, 
skimmers, 
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 articles suitable 
for 
and 
buildings, 
automatic door closers 

ex 8306 

Statuettes 
ornaments, of base metal 

and 

other 

materials 

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

their 

that 

materials 

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

their 

that 

EN 

124 

   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  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: 

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 (95) 

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 those 
of headings 8403 and 8404 

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

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 Chapter 84  Nuclear  reactors,  boilers, 
machinery  and  mechanical 
appliances;  parts  thereof; 
except for: 

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 

8403 
ex 8404 

and 

than 

those 

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

8406 

Steam  turbines  and  other 
vapour turbines 

8407 

8408 

Spark-ignition 
rotary 
reciprocating  or 
internal  combustion  piston 
engines 

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

95 

This rule shall apply until 31.12.2005. 

EN 

125 

   EN

 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) 

or 

(4) 

8409 

8411 

8412 

suitable 

Parts 
for  use 
solely  or  principally  with 
of 
engines 
the 
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-
Turbo-jets, 
propellers  and  other  gas 
turbines 

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 

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 

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 

ex 8413 

Rotary 
displacement pumps 

positive 

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 
and the like 

fans,  blowers 

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 

8415 

and 

elements 

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

EN 

126 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8418 

refrigerating 

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

than 

ex 8419 

Machines  for  wood,  paper 
pulp, paper and paperboard 
industries 

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, and 

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 

within 

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

the 

of 

8420 

or 

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

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 

within 

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

the 

of 

EN 

127 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

8423 

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

counting 

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,  loading 
or unloading machinery 

Manufacture in which: 

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

within 

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

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

8429 

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

- 

Road rollers 

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

- 

Other 

Manufacture in which: 

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

within 

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

EN 

128 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8430 

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

and 

ex 8431 

suitable 

Parts 
for  use 
solely  or  principally  with 
road rollers 

Machinery 
for  making 
pulp  of  fibrous  cellulosic 
material  or  for  making  or 
finishing 
or 
paperboard 

paper 

8439 

8441 

Manufacture in which: 

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

within 

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

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

Manufacture in which: 

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

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 

within 

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

the 

of 

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

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 

within 

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

the 

of 

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

8444 to 8447  Machines 

of 

these 
headings  for  use  in  the 
textile industry 

EN 

129 

   EN

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 8448 

Auxiliary  machinery  for 
use  with  machines  of 
headings 8444 and 8445 

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

8452 

Sewing  machines,  other 
than 
book-sewing 
machines of heading 8440; 
furniture, bases and covers 
specially 
for 
sewing  machines;  sewing 
machine needles: 

designed 

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

- 

Other 

8456 to 8466  Machine-tools 

and 
machines  and  their  parts 
and 
of 
accessories 
headings 8456 to 8466 

8469 to 8472 

(for 
Office  machines 
typewriters, 
example, 
calculating 
machines, 
automatic  data  processing 
duplicating 
machines, 
machines, 
stapling 
machines) 

Manufacture in which: 

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

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

the 

- 
crochet 
mechanisms 
originating 

thread-tension, 
zigzag 
and 
are 

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 

EN 

130 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8480 

Moulding  boxes  for  metal 
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  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 

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, and 

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

8484 

8485 

ex Chapter 85 

metal 

Gaskets  and  similar  joints 
sheeting 
of 
combined  with 
other 
material or of two or more 
layers  of  metal;  sets  or 
assortments of gaskets and 
similar joints, dissimilar in 
in 
composition,  put  up 
pouches, 
or 
envelopes 
packings; 
similar 
mechanical seals 

parts, 

not 
Machinery 
electrical 
containing 
connectors, 
insulators, 
coils,  contacts  or  other 
features, 
electrical 
not 
specified 
included 
or 
elsewhere in this Chapter 

and 

Electrical  machinery  and 
equipment 
parts 
thereof;  sound  recorders 
and reproducers, television 
image and sound recorders 
and  reproducers,  and  parts 
and  accessories  of  such 
articles; except for: 

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 

131 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8501 

Electric 
generators 
generating sets) 

motors 

and 
(excluding 

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

Manufacture in which: 

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

within 

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

8502 

Electric  generating 
and rotary converters 

sets 

Manufacture in which: 

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

within 

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

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

Manufacture in which: 

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

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

ex 8504 

Power  supply  units  for 
automatic  data-processing 
machines 

ex 8518 

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

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

EN 

132 

   EN

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8519 

8520 

8521 

8522 

8523 

Turntables  (record-decks), 
record-players, 
cassette-
players  and  other  sound 
reproducing  apparatus,  not 
incorporating 
sound 
recording device 

a 

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

recording 

Video 
or 
reproducing 
apparatus, 
not 
whether 
incorporating a video tuner 

or 

and 

Parts 
accessories 
suitable  for  use  solely  or 
the 
principally 
apparatus of headings 8519 
to 8521 

with 

unrecorded 
Prepared 
media  for  sound  recording 
or  similar  recording  of 
other  phenomena,  other 
than 
of 
products 
Chapter 37 

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

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

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

Manufacture in which: 

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

- 
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 

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 

133 

   EN

 
 
 
 
 
8524 

8525 

(1) 

(2) 

(3) 

or 

(4) 

Records,  tapes  and  other 
recorded  media  for  sound 
or other similarly recorded 
phenomena, 
including 
matrices  and  masters  for 
the  production  of  records, 
but  excluding  products  of 
Chapter 37: 

- 
and 
Matrices 
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 

- 

Other 

Manufacture in which: 

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

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

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

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

within 

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

Manufacture in which: 

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

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

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 

or 

Transmission apparatus for 
radio-
radio-telephony, 
telegraphy, 
radio-
broadcasting  or  television, 
whether 
not 
reception 
incorporating 
apparatus 
sound 
recording  or  reproducing 
television 
apparatus; 
cameras;  still  image  video 
cameras  and  other  video 
camera  recorders;  digital 
cameras 

or 

8526 

Radar 
radio 
apparatus, 
navigational  aid  apparatus 
and  radio  remote  control 
apparatus 

EN 

134 

   EN

 
 
 
 
 
 
 
 
8527 

8528 

8529 

(1) 

(2) 

(3) 

or 

(4) 

for 
Reception  apparatus 
radio-
radio-telephony, 
radio-
or 
telegraphy 
broadcasting,  whether  or 
not  combined,  in  the  same 
housing,  with 
sound 
recording  or  reproducing 
apparatus or a clock 

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

receivers 

suitable 

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

- 
Suitable  for  use 
solely  or  principally  with 
video 
or 
reproducing apparatus 

recording 

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 

- 

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  25 % 
of  the  ex-works  price  of  the 
product 

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

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

EN 

135 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8535 and 8536  Electrical  apparatus 

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

8537 

Boards,  panels,  consoles, 
desks,  cabinets  and  other 
bases,  equipped  with  two 
or  more  apparatus  of 
heading 8535  or 8536,  for 
the 
electric  control  or 
distribution  of  electricity, 
including 
those 
incorporating 
instruments 
or apparatus of Chapter 90, 
control 
and 
apparatus, 
than 
switching 
apparatus  of 
heading 8517 

numerical 

other 

ex 8541 

transistors 
and 
Diodes, 
similar 
semi-conductor 
devices,  except  wafers  not 
yet cut into chips 

8542 

Electronic 
circuits 
microassemblies: 

integrated 
and 

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

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

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

Manufacture in which: 

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

within 

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

Manufacture in which: 

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

within 

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

Manufacture: 

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

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

EN 

136 

   EN

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

- 
integrated circuits 

Monolithic 

Manufacture in which: 

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

within 

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

or 

The  operation  of  diffusion 
(in  which  integrated  circuits 
are 
formed  on  a  semi-
conductor  substrate  by  the 
selective  introduction  of  an 
appropriate dopant), whether 
or  not  assembled  and/or 
tested in a country other than 
those  specified  in  Articles 3 
and 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 

within 

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

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

8544 

cable 

(including 
Insulated 
enamelled  or  anodised) 
wire, 
(including 
coaxial  cable)  and  other 
electric 
insulated 
conductors, whether or not 
fitted  with 
connectors; 
optical  fibre  cables,  made 
up of individually sheathed 
fibres,  whether  or  not 
assembled  with  electric 
conductors  or  fitted  with 
connectors 

EN 

137 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8545 

Carbon  electrodes,  carbon 
brushes, 
carbons, 
lamp 
battery  carbons  and  other 
articles of graphite or other 
carbon,  with  or  without 
metal,  of  a  kind  used  for 
electrical purposes 

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 

8546 

Electrical insulators of any 
material 

8547 

8548 

fittings 

for 
Insulating 
machines, 
electrical 
appliances  or  equipment, 
being  fittings  wholly  of 
insulating  materials  apart 
minor 
any 
from 
components  of  metal  (for 
example, threaded sockets) 
during 
incorporated 
moulding 
for 
assembly, 
purposes 
insulators  of 
other 
heading 8546; 
electrical 
conduit  tubing  and  joints 
therefor,  of  base  metal 
lined  with 
insulating 
material 

solely 

than 

of 

and 

cells, 

scrap 

cells, 
and 

of 
Waste 
primary 
primary 
electric 
batteries 
spent 
accumulators; 
primary 
spent 
primary batteries and spent 
accumulators; 
electric 
electrical 
of 
machinery  or  apparatus, 
not  specified  or  included 
elsewhere in this Chapter 

parts 

ex Chapter 86  Railway 

tramway 
or 
locomotives,  rolling-stock 
and  parts  thereof;  railway 
or  tramway  track  fixtures 
fittings  and  parts 
and 
mechanical 
thereof; 
electro-
(including 
mechanical) 
traffic 
signalling 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 

EN 

138 

   EN

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8608 

Railway  or  tramway  track 
fittings; 
fixtures 
and 
(including 
mechanical 
electromechanical) 
signalling,  safety  or  traffic 
control 
for 
railways,  tramways,  roads, 
inland  waterways,  parking 
facilities,  port  installations 
or  airfields;  parts  of  the 
foregoing 

equipment 

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  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  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 87  Vehicles 

other 

than 
railway 
tramway 
or 
rolling-stock, and parts and 
accessories  thereof;  except 
for: 

8709 

8710 

8711 

in 

or 

Works 
self-
trucks, 
propelled,  not  fitted  with 
handling 
lifting 
the 
equipment,  of 
type 
used 
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 

Tanks  and  other  armoured 
fighting 
vehicles, 
motorized,  whether  or  not 
fitted  with  weapons,  and 
parts of such vehicles 

(including 
Motorcycles 
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: 

EN 

139 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-- 
50 cm3 

Not 

exceeding 

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 

-- 
50 cm3 

Exceeding 

Manufacture in which: 

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

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

- 

Other 

Manufacture in which: 

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

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

Manufacture  from  materials 
of any heading, except those 
of heading 8714 

ex 8712 

Bicycles  without 
bearings 

ball 

8715 

Baby  carriages  and  parts 
thereof 

Manufacture: 

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

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

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

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

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

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

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

EN 

140 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8716 

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

ex Chapter 88  Aircraft,  spacecraft,  and 

parts thereof; except for: 

ex 8804 

Rotochutes 

8805 

Aircraft 
deck-arrestor  or 
gear; 
ground 
trainers;  parts  of 
foregoing articles 

launching  gear; 
similar 
flying 
the 

Chapter 89 

Ships,  boats  and  floating 
structures 

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 

Manufacture  from  materials 
of  any  heading,  including 
of 
other 
heading 8804 

materials 

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 

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

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

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

Manufacture  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  Optical, 

photographic, 

Manufacture: 

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

parts 

- 
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 

141 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9001 

9002 

9004 

ex 9005 

of 

Optical  fibres  and  optical 
fibre  bundles;  optical  fibre 
cables  other  than  those  of 
heading 8544;  sheets  and 
plates 
polarizing 
material;  lenses  (including 
lenses),  prisms, 
contact 
mirrors  and  other  optical 
elements,  of  any  material, 
unmounted,  other 
than 
such  elements  of  glass  not 
optically worked 

Lenses,  prisms,  mirrors 
and other optical elements, 
of  any  material,  mounted, 
being  parts  of  or  fittings 
for 
or 
instruments 
apparatus,  other  than  such 
elements  of  glass  not 
optically worked 

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

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

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

EN 

142 

   EN

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 9006 

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

than 

9007 

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

9011 

optical 
including 
for 

Compound 
microscopes, 
those 
photomicrography, 
cinephotomicrography  or 
microprojection 

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

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

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

Manufacture: 

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

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

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

Manufacture: 

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

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

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

Manufacture: 

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

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

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

EN 

143 

   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  40 % 
of  the  ex-works  price  of  the 
product 

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

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

ex 9014 

Other 
navigational 
instruments and appliances 

9015 

9016 

9017 

9018 

(including 

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

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

Drawing,  marking-out  or 
mathematical 
calculating 
instruments  (for  example, 
drafting 
machines, 
pantographs,  protractors, 
drawing  sets,  slide  rules, 
calculators); 
disc 
instruments  for  measuring 
length,  for use  in  the  hand 
(for  example,  measuring 
tapes, 
and 
rods 
micrometers, 
callipers), 
not  specified  or  included 
elsewhere in this chapter 

or 

Instruments and appliances 
used  in  medical,  surgical, 
veterinary 
dental 
including 
sciences, 
apparatus, 
scintigraphic 
other 
electro-medical 
apparatus  and  sight-testing 
instruments: 

Dentists' 

- 
incorporating 
appliances 
spittoons 

or 

chairs 
dental 
dentists' 

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

materials 

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

EN 

144 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

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

- 

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 

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

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

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

or 

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

of 

9019 

9020 

9024 

9025 

EN 

145 

   EN

 
 
 
 
 
 
9026 

9027 

9028 

(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 

Instruments  and  apparatus 
for  measuring  or  checking 
the flow, level, pressure or 
other  variables  of  liquids 
or gases (for example, flow 
meters, 
gauges, 
level 
manometers,  heat  meters), 
excluding  instruments  and 
apparatus of heading 9014, 
9015, 9028 or 9032 

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

gas 

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

quantities 

sound 

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

or 

- 
accessories 

Parts 

and 

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

- 

Other 

Manufacture in which: 

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

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

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

EN 

146 

   EN

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9029 

9030 

9031 

9032 

9033 

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

and 

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

Measuring  or  checking 
appliances 
instruments, 
machines, 
not 
and 
specified 
included 
or 
elsewhere  in  this  chapter; 
profile projectors 

Automatic 
controlling 
and apparatus 

regulating  or 
instruments 

Parts  and  accessories  (not 
specified 
included 
or 
elsewhere  in  this  chapter) 
for  machines,  appliances, 
instruments or apparatus of 
Chapter 90 

ex Chapter 91  Clocks  and  watches  and 

parts thereof; except for: 

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

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

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

147 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 
complete and assembled 

movements, 

Manufacture in which: 

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

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

Manufacture in which: 

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

within 

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

9110 

Complete  watch  or  clock 
movements,  unassembled 
assembled 
partly 
or 
(movement 
sets); 
incomplete  watch  or  clock 
movements, 
assembled; 
rough  watch  or  clock 
movements 

9111 

Watch  cases  and  parts 
thereof 

Manufacture: 

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

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

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

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

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

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

EN 

148 

   EN

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture: 

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

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

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

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

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

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

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

9112 

9113 

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

type 

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

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

- 

Other 

Chapter 92 

Musical  instruments;  parts 
and  accessories  of  such 
articles 

Chapter 93 

Arms  and  ammunition; 
parts 
accessories 
thereof 

and 

ex Chapter 94 

cushions 

Furniture; 
bedding, 
mattresses, 
mattress 
and 
supports, 
similar stuffed furnishings; 
lamps and lighting fittings, 
not  elsewhere  specified  or 
illuminated 
included; 
signs,  illuminated  name-
the 
plates 
like; 
and 
prefabricated 
buildings; 
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  in  which  the 
value  of  all  the  materials 
used  does  not  exceed  40 % 
of  the  ex-works  price  of  the 
product 

EN 

149 

   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 

ex 9401 
ex 9403 

and 

furniture, 
Base  metal 
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 

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

the  value  of 

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

all 

the 
used 

other 
- 
materials 
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 

not 
or 

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

fixed 

9406 

Prefabricated buildings 

ex Chapter 95 

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

parts 

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 

EN 

150 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9503 

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

ex 9506 

clubs 

Golf 
thereof 

and  parts 

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 
manufactured 
except for: 

articles; 

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

ex 9601 
ex 9602 

and 

Articles 
vegetable 
carving materials 

of 
animal, 
or  mineral 

Manufacture  from  "worked" 
carving  materials  of 
the 
same heading as the product 

ex 9603 

9605 

Brooms 
brushes 
and 
(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  shoe  or 
clothes cleaning 

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

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

their 

that 

EN 

151 

   EN

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9606 

9608 

9612 

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

of 

Ball-point pens; felt-tipped 
and  other  porous-tipped 
pens and markers; fountain 
pens,  stylograph  pens  and 
other  pens;  duplicating 
or 
propelling 
stylos; 
sliding 
pen-
pencils; 
holders, pencil-holders and 
parts 
holders; 
similar 
(including  caps  and  clips) 
of  the  foregoing  articles, 
other 
of 
than 
heading 9609 

those 

or 

Typewriter 
similar 
ribbons, inked or otherwise 
prepared 
giving 
for 
impressions,  whether  or 
not  on 
in 
cartridges; 
ink-pads, 
whether or not inked, with 
or without boxes 

spools  or 

Manufacture: 

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

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

Manufacture  from  materials 
of  any  heading,  except  that 
of  the  product.  However, 
nibs  or  nib-points  of  the 
same heading as the product 
may be used 

Manufacture: 

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

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

ex 9613 

Lighters with piezo-igniter  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 

ex 9614 

Smoking  pipes  and  pipe 
bowls 

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 

152 

   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 

153 

   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 

154 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document (2) 

Form ...................................No  ….……... 

Of .………………………………………. 

I,  the  undersigned,  declare  that the  goods  described 
above  meet  the  conditions  required  for  the  issue  of 
this certificate. 

Customs office ..................................…… 

Place and date .………………........................ 

Issuing country or territory ........................ 

Stamp 

................................................................... 

................................................................... 

Place and date .……………...................... 

.......................................................................... 

................................................................... 

                            (Signature) 

……............................................................ 

                         (Signature) 

(2) 

Complete only where the regulations of the exporting country or territory require. 

EN 

155 

   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. 

EN 

156 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
1.  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. 

NOTES 

2.  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. 

3.  Goods  must  be  described  in  accordance  with  commercial  practice  and  with  sufficient  detail  to  enable  them  to  be 

identified. 

EN 

157 

   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 

158 

   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 

159 

   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 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the  above 

conditions: 

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

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; 

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 

160 

   EN

 
 
 
 
 
 
 
                                                 
REQUEST 

the issue of the attached certificate for these goods. 

........................................................ .............................................  

(Place and date) 

. .....................................................................................................  

(Signature)

EN 

161 

   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 

162 

   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) 

EN 

163 

   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) 

11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document (2) 

Form ...................................No .….……... 

Of .………………………………………. 

I,  the  undersigned,  declare  that the  goods  described 
above  meet  the  conditions  required  for  the  issue  of 
this certificate. 

Customs office ..................................…… 

Place and date .………………........................ 

Issuing country or territory .......................  

Stamp 

................................................................... 

................................................................... 

Place and date .……………...................... 

.......................................................................... 

................................................................... 

                            (Signature) 

……............................................................ 

                         (Signature) 

(1) 
(2) 

If goods are not packed, indicate number of articles or state « in bulk » as appropriate 
Complete only where the regulations of the exporting country or territory require. 

EN 

164 

   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. 

EN 

165 

   EN

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
1.  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. 

NOTES 

2.  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. 

3.  Goods  must  be  described  in  accordance  with  commercial  practice  and  with  sufficient  detail  to  enable  them  to  be 

identified. 

EN 

166 

   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 

167 

   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 

168 

   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 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the  above 

conditions: 

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

SUBMIT  

the following supporting documents (97): 

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

....................................................................................................................................................................  

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; 

97 

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 

169 

   EN

 
 
 
 
 
 
 
                                                 
REQUEST 

the issue of the attached certificate for these goods. 

........................................................ .............................................  

(Place and date) 

. .....................................................................................................  

(Signature) 

EN 

170 

   EN

 
 
 
 
 
 
 
 
 
 
ANNEX IV A 

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. 

EN 

171 

   EN

 
 
 
 
 
 
 
Greek version  

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

English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No 
...(1))  declares  that,  except  where  otherwise  clearly  indicated,  these  products  are  of 
...(2) preferential origin. 

French version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° 
...(1))  déclare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l'origine 
préférentielle ... (2). 

Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione 
doganale n. ...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine 
preferenziale ...(2). 

Latvian version 

Eksportētājs  produktiem,  kuri  ietverti  šajā  dokumentā  (muitas  pilnvara  Nr.  …(1)), 
deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību 
izcelsme no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

Hungarian version 

A  jelen  okmányban  szereplő  áruk  exportőre  (vámfelhatalmazási  szám: 
kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

...(1) 

EN 

172 

   EN

 
 
 
 
 
 
 
Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma 
ta’ oriġini preferenzjali …(2). 

Dutch version 

De  exporteur  van  de  goederen  waarop  dit  document  van 
is 
(douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële ... oorsprong zijn (2). 

toepassing 

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr 
…(1))  deklaruje, że  z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają 
…(2) preferencyjne pochodzenie. 

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento 
(autorização  aduaneira  n°.  ...(1)),  declara  que,  salvo  expressamente  indicado  em 
contrário, estes produtos são de origem preferencial ...(2). 

Slovenian version 

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

Slovak version 

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, 
že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että 
nämä  tuotteet  ovat,  ellei  toisin  ole  selvästi  merkitty,  etuuskohteluun  oikeutettuja  ... 
alkuperätuotteita (2). 

EN 

173 

   EN

 
 
 
 
 
 
 
Swedish version 

Exportören  av  de  varor  som  omfattas  av  detta  dokument  (tullmyndighetens  tillstånd 
nr. 
tydligt  markerats,  har 
förmånsberättigande ... ursprung (2). 

...(1))  försäkrar  att  dessa  varor,  om 

inte  annat 

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). 

…………………………………………………………….........................................(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 

174 

   EN

 
 
 
 
 
 
 
                                                 
ANNEX IV B 

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) 

EN 

175 

   EN

 
 
 
 
 
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) 

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) 

EN 

176 

   EN

 
 
 
 
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 

177 

   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) 

EN 

178 

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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) 

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) 

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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) 

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

(1) 

(2) 

(3) 
(4) 
(5) 

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

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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 as originating 
in the Community within the meaning of this Agreement. 

Protocol  3  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  as  originating  in  the  Community  within  the  meaning  of  this 
Agreement. 

Protocol  3  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 
originating status of the above-mentioned products. 

1. 

2. 

1. 

2. 

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