Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the slovak Republic to the European Union
Date: 2004-12-07
Institutions: Austria, Belgium, Cyprus, Czechia, Denmark, Estonia, European Community, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, North Macedonia, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, United Kingdom
Subjects: North Macedonia, accession to the European Union, association agreement (EU), protocol to an agreement

L 388/6

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Official Journal of the European Union

29.12.2004

PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their
Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to
take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus,
the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the
Republic of Poland, the Republic of Slovenia and the slovak Republic to the European Union

THE KINGDOM OF BELGIUM,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

29.12.2004

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Official Journal of the European Union

L 388/7

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the Com-
mission of the European Communities,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

HAVING REGARD TO the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus,
the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic
of Poland, the Republic of Slovenia and the Slovak Republic to the European Union and thereby to the Com-
munity on 1 May 2004,

WHEREAS:

(1)

(2)

(3)

(4)

(5)

The Stabilisation and Association Agreement between the European Communities and their Member
States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter
referred to as the SAA) was signed by Exchange of Letters in Luxembourg on 9 April 2001 and entered
into force on 1 April 2004.

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

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

Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is
taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated
in the SAA.

The amendments to the Interim Agreement on trade and trade-related matters between the European
Community, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, here-
inafter referred to as ‘the IA’, adopted by Decision No 1/2002 of the European Community, former
Yugoslav Republic of Macedonia Cooperation Council of 30 January 2002 on the introduction of two
Joint Declarations concerning the Principality of Andorra and the Republic of San Marino and on
amendments to Protocol 4 on the definition of the concept of originating products and methods of
administrative cooperation, have to be made likewise to the SAA.

(6)

The amendments to the IA adopted by Decision No 2/2003 of the European Community, former Yugo-
slav Republic of Macedonia Cooperation Council of 22 December 2003 implementing further liberali-
sation of the trade in agricultural and fisheries products have to be made likewise to the SAA,

HAVE AGREED UPON THE FOLLOWING PROVISIONS:

L 388/8

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Official Journal of the European Union

29.12.2004

SECTION I

CONTRACTING PARTIES

Article 1

The following point shall be added to Article 27(3) of the

4.
SAA as follows:

‘(d) reduce progressively the customs duties applicable on
imports of certain agricultural products originating in the
Community, listed in Annex IV(d), in accordance with the
following timetable:

The Czech Republic, the Republic of Estonia, the Republic of
Cyprus, the Republic of Latvia, the Republic of Lithuania, the
Republic of Hungary, the Republic of Malta, the Republic of
Poland, the Republic of Slovenia, and the Slovak Republic (here-
inafter referred to as the new Member States) shall be Parties to
the Stabilisation and Association Agreement between the Euro-
pean Communities and their Member States, of the one part, and
the former Yugoslav Republic of Macedonia, of the other part,
signed by Exchange of Letters in Luxemburg on 9 April 2001 and
shall respectively adopt and take note, in the same manner as the
other Member States of the Community, of the texts of the Agree-
ment, as well as of the Joint Declarations, and the Unilateral Dec-
larations annexed to the Final Act signed on the same date.

Article 2

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

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

SECTION II

AGRICULTURAL PRODUCTS

Article 3

Agricultural Products sensu stricto

— on 1 January 2004 each duty shall be reduced to 95 %

of MFN,

— on 1 January 2005 each duty shall be reduced to 90 %

of MFN,

— on 1 January 2006 each duty shall be reduced to 85 %

of MFN,

— on 1 January 2007 each duty shall be reduced to 80 %

of MFN,

— on 1 January 2008 each duty shall be reduced to 70 %

of MFN,

— on 1 January 2009 each duty shall be reduced to 60 %

of MFN,

— on 1 January 2010 each duty shall be reduced to 50 %

of MFN,

— on 1 January 2011 the remaining duties shall be

abolished.’

The text which appears in Annex IV to this Protocol shall be

5.
added to the SAA as Annex IV(d).

Annex IV(a) to the SAA shall be replaced by the text which

1.
appears in Annex I to this Protocol.

Annex IV(b) to the SAA shall be replaced by the text which

2.
appears in Annex II to this Protocol.

Annex IV(c) to the SAA shall be replaced by the text which

3.
appears in Annex III to this Protocol.

The following paragraph shall be added to Article 27 of the

6.
SAA:

‘5.
For those products where during the reduction process
referred to in this Article the preferential tariff duty reaches a
residual value of 1 % or less for ad valorem duties and of EUR 0,01
per kg (or the appropriate specific unit) or less for specific duties,
the customs duties shall be eliminated at that point.’

29.12.2004

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Official Journal of the European Union

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Article 4

Fisheries products

Article 6

Wine Agreement

1.

Article 28(2) of the SAA shall be replaced by the following:

The former Yugoslav Republic of Macedonia shall abolish
‘2.
all charges having an equivalent effect to a customs duty and abol-
ish the customs duties applicable on imports of fish and fisheries
products originating in the Community with the exception of
products listed in Annex V(b) to the SAA, which shall lay down
the tariff reductions for the products listed therein.’

The table in paragraph 1 of Annex I (Agreement between the
European Community and the former Yugoslav Republic of Mace-
donia on reciprocal preferential trade concessions for certain
wines, referred to in Article 27(4) of the SAA) to the Additional
Protocol adjusting the trade aspects of the SAA to take account
of the outcome of the negotiations between the parties on recip-
rocal preferential concessions for certain wines, the reciprocal rec-
ognition, protection and control of wine names and the recipro-
cal recognition, protection and control of designations for spirits
and aromatised drinks, shall be replaced by the table which
appears in Annex VII to this Protocol.

The expression ‘Year 3’ in the heading of the last column of
2.
the tables in Annexes V(a) and (b) to the SAA shall be replaced by
‘Year 3 and beyond’.

Article 5

Processed agricultural products

SECTION III

RULES OF ORIGIN

Article 7

Article 1(1) of Protocol 3 to the SAA shall be replaced by

1.
the following:

Protocol 4 to the SAA concerning the definition of the concept
of ‘originating products’ and methods of administrative coopera-
tion shall be amended as follows:

‘1.
The Community and the former Yugoslav Republic of
Macedonia shall apply to processed agricultural products the
duties listed in Annex I, Annex II and Annex III respectively in
accordance with the conditions mentioned therein, whether lim-
ited by quota or not.’

1.

in the ‘Table of contents’, in Title II, the second indent shall
be replaced by the following:

‘– Article 3

Bilateral cumulation in the Community;’

2.
The table in Annex II to Protocol 3 to the SAA shall be
replaced by the table which appears in Annex V to this Protocol.

2.

in the ‘Table of contents’, in Title II, the third indent shall be
replaced by the following:

The text which appears in Annex VI to this Protocol shall be

3.
added to Protocol 3 to the SAA as Annex III.

‘– Article 4

Bilateral cumulation in the former Yugo-
slav Republic of Macedonia’

3.

in Article 3, the title shall be replaced by the following:

The following Article shall be added to Article 3 of Proto-

4.
col 3 to the SAA:

‘Bilateral cumulation in the Community’;

‘Article 4

4.

the last sentence in Article 3 shall be replaced by the
following:

For those products where during the reduction process referred to
in this Protocol the preferential tariff duty reaches a residual value
of 1 % or less for ad valorem duties and of EUR 0,01 per kg (or the
appropriate specific unit) or less for specific duties, the customs
duties shall be eliminated at that point.’

‘It shall not be necessary that such materials have undergone
sufficient working or processing, provided they have under-
gone working or processing going beyond the operations
referred to in Article 7.’

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Official Journal of the European Union

29.12.2004

5.

the last sentence in Article 4 shall be replaced by the
following:

“NACHTRÄGLICH AUSGESTELLT”,

‘It shall not be necessary that such materials have undergone
sufficient working or processing, provided they have under-
gone working or processing going beyond the operations
referred to in Article 7.’

6.

in Article 5, paragraph 2(a)(b)(c)(d)(e), Article 17(4), and
Article 31(1), the terms ‘EC Member State’ and ‘EC Member
States’ shall be replaced by the following:

‘Member State of the Community’ and ‘Member States of the
Community’;

“VÄLJA ANTUD TAGASIULATUVALT”,

“ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

“ISSUED RETROSPECTIVELY”,

“DÉLIVRÉ A POSTERIORI”,

“RILASCIATO A POSTERIORI”,

“IZSNIEGTS RETROSPEKTĪVI”,

7. Article 15(1) shall be replaced with by following:

“RTROSPEKTYVUSIS IŠDAVIMAS”,

‘1.
Non-originating materials used in the manufacture of
products originating in the Community or in the former
Yugoslav Republic of Macedonia 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 the former
Yugoslav Republic of Macedonia to drawback of, or exemp-
tion from, customs duties of whatever kind.’

“KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

“MAĦRUĠ RETROSPETTIVAMENT”,

“AFGEGEVEN A POSTERIORI”,

8. Article 15(2) shall be replaced by the following:

“WYSTAWIONE RETROSPEKTYWNIE”,

The prohibition in paragraph 1 shall apply to any
‘2.
arrangement for refund, remission or non-payment, partial
or complete, of customs duties or charges having an equiva-
lent effect, applicable in the Community or in the former
Yugoslav Republic of Macedonia to materials used in the
manufacture, where such refund, remission or non-payment
applies, expressly or in effect, when products obtained from
the said materials are exported and not when they are retained
for home use there.’

9.

the last subparagraph in Article 15(6) shall be replaced by the
following paragraph:

‘7.
The provisions of this Article shall apply from 1 Janu-
ary 2003. The provisions of paragraph 6 shall apply until
31 December 2005 and may be reviewed by common
accord.’

10. Article 18(4) shall be replaced by the following:

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

“EXPEDIDO A POSTERIORI”,

“VYSTAVENO DODATEČNĚ”,

“EMITIDO A POSTERIORI”,

“IZDANO NAKNADNO”,

“VYDANÉ DODATOČNE”,

“ANNETTU JÄLKIKÄTEEN”,

“UTFÄRDAT I EFTERHAND”,

“ДОПОЛНИТЕЛНО ИЗДАДЕНО”.’

11. Article 19(2) shall be replaced by the following:

The duplicate issued in this way must be endorsed with

‘2.
one of the following words:

“DUPLICADO”,

“DUPLIKÁT”,

“DUPLIKAT”,

“DUPLIKAT”,

“UDSTEDT EFTERFØLGENDE”,

“DUPLIKAAT”,

29.12.2004

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Official Journal of the European Union

L 388/11

“ΑΝΤΙΓΡΑΦΟ”,

“DUPLICATE”,

“DUPLICATA”,

“DUPLICATO”,

“DUBLIKĀTS”,

“DUBLIKATAS”,

“MÁSODLAT”,

“DUPLIKAT”,

“DUPLICAAT”,

“DUPLIKAT”,

“SEGUNDA VIA”,

“DVOJNIK”,

“DUPLIKÁT”,

“KAKSOISKAPPALE”,

“DUPLIKAT”,

“ДУПЛИКАТ”.’

Article 8

Annex I to Protocol 4 to the SAA shall be replaced by the

1.
text which appears in Annex VIII to this Protocol.

Annex II to Protocol 4 to the SAA shall be replaced by the

2.
text which appears in Annex IX to this Protocol.

Annex IV to Protocol 4 to the SAA shall be replaced by the

3.
text which appears in Annex X to this Protocol.

Article 9

After Protocol 4 to the SAA the following Joint Declarations shall
be added:

‘JOINT DECLARATION CONCERNING THE PRINCIPALITY OF
ANDORRA

1.

2.

Products originating in the Principality of Andorra falling
within Chapters 25 to 97 of the Harmonised System shall be
accepted by the former Yugoslav Republic of Macedonia as
originating in the Community within the meaning of this
Agreement.

Protocol 4 shall apply mutatis mutandis for the purpose of
the abovementioned
defining the originating status of
products.

JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN
MARINO

1.

2.

Products originating in the Republic of San Marino shall be
accepted by the former Yugoslav Republic of Macedonia as
originating in the Community within the meaning of this
Agreement.

Protocol 4 shall apply mutatis mutandis for the purpose of
defining the originating status of
the abovementioned
products.’

12. Article 30(1) shall be replaced by the following:

TRANSITIONAL PROVISIONS

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

SECTION IV

Article 10

WTO

13.

in Article 30(3) and Article 31(1) the terms ‘European Com-
mission’ shall be replaced by ‘Commission of the European
Communities’.

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

L 388/12

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29.12.2004

Article 11

Proof of origin and administrative cooperation

1.
Proofs of origin properly issued by either the former Yugo-
slav Republic of Macedonia or a new Member State in the frame-
work of preferential agreements or autonomous arrangements
applied between them shall be accepted in the respective coun-
tries, provided that:

(a)

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

(b)

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

(c)

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

Where goods were declared for importation in either the former
Yugoslav Republic of Macedonia or a new Member State, prior to
the date of accession, under preferential agreements or autono-
mous arrangements applied between the former Yugoslav Repub-
lic of Macedonia and that new Member State at that time, proof
of origin issued retrospectively under those agreements or
arrangements may also be accepted provided that it is submitted
to the customs authorities within the period of four months from
the date of accession.

2.
The former Yugoslav Republic of Macedonia and the new
Member States are authorised to retain the authorisations with
which the status of ‘approved exporters’ has been granted in the
framework of preferential agreements or autonomous arrange-
ments applied between them, provided that:

(a)

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

Requests for subsequent verification of proof of origin
3.
issued under the preferential agreements or autonomous arrange-
ments referred to in paragraphs 1 and 2 above shall be accepted
by the competent customs authorities of either the former Yugo-
slav Republic of Macedonia or the Member States for a period of
three years after the issue of the proof of origin concerned and
may be made by those authorities for a period of three years after
acceptance of the proof of origin submitted to those authorities
in support of an import declaration.

Article 12

Goods in transit

1.
The provisions of the SAA may be applied to goods
exported from either the former Yugoslav Republic of Macedonia
to one of the new Member States or from one of the new Mem-
ber States to the former Yugoslav Republic of Macedonia, which
comply with the provisions of Protocol 4 to the SAA and that on
the date of accession are either en route or in temporary storage,
in a customs warehouse or in a free zone in the former Yugoslav
Republic of Macedonia or in that new Member State.

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

Article 13

Quotas in 2004

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

GENERAL AND FINAL PROVISIONS

SECTION V

Article 14

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

(b)

the approved exporters apply the rules of origin in force
under that agreement.

Article 15

These authorisations shall be replaced, no later than one year after
the date of accession, by new authorisations issued under the con-
ditions of the SAA.

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

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Official Journal of the European Union

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The Parties shall notify each other of the accomplishment of
2.
the corresponding procedures referred to in the preceding para-
graph. The instruments of approval shall be deposited with the
General Secretariat of the Council of the European Union.

Article 16

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

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

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

Article 17

This Protocol is drawn up in duplicate in each of the official lan-
guages of the Parties, each of these texts being equally authentic.

Article 18

The text of the SAA, including the Annexes and Protocols form-
ing an integral part thereof, and the Final Act together with the
declarations annexed thereto shall be drawn up in Czech, Esto-
nian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak and
Slovene languages, and these texts shall be authentic in the same
way as the original texts. The Stabilisation and Association Coun-
cil shall approve these texts.

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ANNEX I

‘ANNEX IV(a)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community
(zero-duty tariff)

[referred to in Article 27(3)(a)]

0105 19 20

0210 93

0904 12

1209 24

0105 92

0105 93

0105 99 10

0210 99

1001 10 00 10

1209 25

0404

0408

1002

1209 26

1003 00 90 10

1209 29

1702 30

1702 40

1702 60

1703

2309 90 43

2309 90 49

2309 90 51

2309 90 53

0106 90 00 50 0410

1006 10 10

0206 10

0206 21

0206 22

0206 30

0206 41

0206 49

0206 80

0206 90

0208

0210 91

0210 92

0601

0602 10

0602 20

0602 30

0602 40

1007

1008

1103 11

1103 13 10

1103 13 90 10

0703 10 19 10

1103 19 40

0703 10 19 30

0703 90 00 10

0802 11

0802 12

0904 11

1105

1108

1202

1209 22

1209 23

1209 30

1209 91

1209 99

1211

1212

1501

1503

2005 10 00 10

2309 90 59

2104 20 00 10

2309 90 70

2302

2307

2308

2309 90 91

2309 90 95

2309 90 99 10

2309 90 10

2309 90 20

2401

4301

1517 90 99 00

2309 90 31

1701 12

1702 11

1702 19

1702 20

2309 90 33

2309 90 35

2309 90 39

2309 90 41

Ex 0713 20

Chick peas (garbanzos) - seed

Ex 0713 31

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - seed

Ex 0713 32

Small red (Adzuki) beans (Phaseolus or Vigna angularis) - seed

Ex 0713 39

Other beans for sowing

Ex 0713 50

Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed’

29.12.2004

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Official Journal of the European Union

L 388/15

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EN

Official Journal of the European Union

29.12.2004

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29.12.2004

EN

Official Journal of the European Union

L 388/17

ANNEX III

‘ANNEX IV(c)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the
Community (Concessions within tariff quotas)

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

CN code (1)

0203

0406+

Description

Meat of swine, fresh, chilled or frozen

Cheese and curd

Annual quantity
(tonnes)

Applicable duty
(% of MFN)

2 000

600

70

70

(1) As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia.’

L 388/18

EN

Official Journal of the European Union

29.12.2004

ANNEX IV

‘ANNEX IV(d)

Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community
(Progressive tariff reduction during the transition period, zero-duty tariff from 1 January 2011)

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

0102 90 21 00

0405 90 90 00

0712 31 00 00

0810 60 00 00

0813 40 60 00

0102 90 29 00

0712 32 00 00

0810 90 30 00

0813 40 70 00

0102 90 41 00

0602 90 30 00

0712 33 00 00

0810 90 40 00

0813 40 95 00

0102 90 49 00

0602 90 41 00

0712 39 00 00

0810 90 95 00

0813 50 12 00

0102 90 51 00

0602 90 45 00

0712 90 05 00

0811 10 11 00

0813 50 15 00

0102 90 59 00

0602 90 49 00

0712 90 19 00

0811 10 19 00

0813 50 19 00

0102 90 61 00

0602 90 51 00

0712 90 30 00

0811 10 90 00

0813 50 31 00

0102 90 69 00

0602 90 59 00

0712 90 50 00

0811 20 11 00

0813 50 39 00

0102 90 71 00

0602 90 70 00

0712 90 90 00

0811 20 19 00

0813 50 91 00

0102 90 79 00

0602 90 91 00

0811 20 31 00

0813 50 99 00

0102 90 90 00

0602 90 99 00

0802 21 00 00

0811 20 39 00

0105 11 19 00

0603 10 10 10

0802 22 00 00

0811 20 51 00

0901 11 00 00

0105 11 99 00

0603 10 10 90

0802 31 00 00

0811 20 59 00

0901 12 00 00

0105 12 00 00

0603 10 20 90

0802 32 00 00

0811 20 90 00

0901 21 00 00

0105 19 90 00

0603 10 30 10

0802 40 00 00

0811 90 11 00

0901 22 00 00

0105 99 20 00

0603 10 30 90

0802 50 00 00

0811 90 19 00

0901 90 10 00

0105 99 30 00

0603 10 40 10

0802 90 20 00

0811 90 31 00

0901 90 90 00

0105 99 50 00

0603 10 40 90

0802 90 50 00

0811 90 39 00

0902 10 00 00

0603 10 50 10

0802 90 60 00

0811 90 50 00

0902 20 00 00

0201 10 00 00

0603 10 50 90

0802 90 85 00

0811 90 70 00

0902 30 00 00

0201 20 20 00

0603 10 80 10

0803 00 11 00

0811 90 75 00

0902 40 00 00

0201 20 30 00

0603 10 80 90

0803 00 19 00

0811 90 80 00

0201 20 50 00

0603 90 00 00

0803 00 90 00

0811 90 85 00

1003 00 90 20

0201 20 90 00

0604 10 10 00

0804 10 00 00

0811 90 95 00

1003 00 90 90

0201 30 00 00

0604 10 90 00

0804 20 10 00

0812 10 00 00

1004 00 00 90

0202 10 00 00

0604 91 21 00

0804 20 90 00

0812 90 10 00

0202 20 10 00

0604 91 29 00

0804 30 00 00

0812 90 20 00

1102 10 00 00

0202 20 30 00

0604 91 41 00

0804 40 00 00

0812 90 30 00

1102 20 10 00

0202 20 50 00

0604 91 49 00

0804 50 00 00

0812 90 40 00

1102 20 90 00

0202 20 90 00

0604 91 90 00

0805 90 00 00

0812 90 50 00

1102 30 00 00

0202 30 10 00

0604 99 10 00

0810 20 10 00

0812 90 60 00

1102 90 10 00

0202 30 50 00

0604 99 90 00

0810 20 90 00

0812 90 70 00

1102 90 30 00

0202 30 90 00

0810 30 10 00

0812 90 99 10

1102 90 90 00

0209 00 30 00

0709 90 60 00

0810 30 30 00

0812 90 99 90

1103 13 90 90

0209 00 90 00

0710 80 10 00

0810 30 90 00

0813 10 00 00

1103 19 10 00

0210 20 10 00

0710 80 80 00

0810 40 10 00

0813 20 00 00

1103 19 30 00

0210 20 90 00

0710 80 85 00

0810 40 30 00

0813 30 00 00

1103 19 50 00

0711 20 10 00

0810 40 50 00

0813 40 10 00

1103 19 90 00

0405 20 90 00

0711 20 90 00

0810 40 90 00

0813 40 30 00

1103 20 10 00

0405 90 10 00

0712 20 00 00

0810 50 00 00

0813 40 50 00

1103 20 20 00

29.12.2004

EN

Official Journal of the European Union

L 388/19

1103 20 30 00

1104 23 90 00

1106 10 00 00

1603 00 80 00

2007 99 55 00

1103 20 40 00

1104 23 99 00

1106 30 10 00

2007 99 57 00

1103 20 50 00

1104 29 01 00

1106 30 90 90

1701 91 00 00

2007 99 91 00

1103 20 60 00

1104 29 03 00

1107 10 11 00

1701 99 90 00

2007 99 93 00

1103 20 90 00

1104 29 05 00

1107 10 19 00

2007 99 98 10

1104 12 10 00

1104 29 07 00

1107 10 91 00

2007 10 10 00

2007 99 98 90

1104 12 90 00

1104 29 09 00

1107 10 99 00

2007 10 91 00

1104 19 10 00

1104 29 11 00

1107 20 00 00

2007 10 99 00

2309 10 11 00

1104 19 30 00

1104 29 15 00

2007 91 10 00

2309 10 13 00

1104 19 50 00

1104 29 19 00

1209 21 00 00

2007 91 30 00

2309 10 15 00

1104 19 61 00

1104 29 31 00

2007 91 90 00

2309 10 19 00

1104 19 69 00

1104 29 35 00

1509 10 10 00

2007 99 10 00

2309 10 31 00

1104 19 91 00

1104 29 39 00

1509 10 90 00

2007 99 20 00

2309 10 33 00

1104 19 99 00

1104 29 51 00

1509 90 00 00

2007 99 31 10

2309 10 39 00

1104 22 20 00

1104 29 55 00

1510 00 10 00

2007 99 31 90

2309 10 51 00

1104 22 30 00

1104 29 59 00

1510 00 90 00

2007 99 33 10

2309 10 53 00

1104 22 50 00

1104 29 81 00

1514 99 10 00

2007 99 33 90

2309 10 59 00

1104 22 90 00

1104 29 85 00

1514 99 90 00

2007 99 35 10

2309 10 70 00

1104 22 98 00

1104 29 89 00

1517 90 93 00

2007 99 35 90

2309 10 90 00’

1104 23 10 00

1104 30 10 00

2007 99 39 10

1104 23 30 00

1104 30 90 00

1603 00 10 00

2007 99 39 90

L 388/20

EN

Official Journal of the European Union

29.12.2004

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EN

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EN

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29.12.2004

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EN

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29.12.2004

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EN

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29.12.2004

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29.12.2004

EN

Official Journal of the European Union

L 388/27

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EN

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29.12.2004

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EN

Official Journal of the European Union

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EN

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EN

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L 388/32

EN

Official Journal of the European Union

29.12.2004

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29.12.2004

EN

Official Journal of the European Union

L 388/33

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EN

Official Journal of the European Union

29.12.2004

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EN

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L 388/35

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EN

Official Journal of the European Union

29.12.2004

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EN

Official Journal of the European Union

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EN

Official Journal of the European Union

29.12.2004

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EN

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L 388/39

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L 388/40

EN

Official Journal of the European Union

29.12.2004

ANNEX VI

‘ANNEX III

Duties applicable to goods originating in the Community on import into the former Yugoslav Republic of
Macedonia

(zero-duty tariff within tariff quotas) (1)

CN-code

1704 90

Sugar confectionery (including white chocolate), not containing cocoa,
other than chewing gum, whether or not sugar-coated

Description

Annual duty free quota

1806

Chocolate and other food preparations containing cocoa

1905 31

Sweet biscuits waffles and wafers

1905 32

1905 90

Other

2103 30 90

Prepared mustard

(1) The applicable duty for exceeding quantities is laid down in Annex II.’

140 tons

320 tons

330 tons

150 tons

200 tons

29.12.2004

EN

Official Journal of the European Union

L 388/41

ANNEX VII

‘CN code

Description

Applicable
duty

Year 2004
quantities (hl)

Year 2005
quantities
(hl)

Yearly
adjustments
as of 2006
(hl)

Special provi-
sions

ex 2204 10

Quality sparkling wine

Exemption

29 000

37 000

+ 6 000

ex 2204 21 Wine of fresh grapes

ex 2204 29 Wine of fresh grapes

Exemption

362 500

354 500

- 6 000

(1)

(1)

(1) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6 000 hl

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

L 388/42

EN

Official Journal of the European Union

29.12.2004

ANNEX VIII

‘ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

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

Note 2:

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

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

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

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

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

Note 3:

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

Example:

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

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

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

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.

29.12.2004

EN

Official Journal of the European Union

L 388/43

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one

or more materials may be used. It does not require that all be used.

Example:

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

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

Example:

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

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

Example:

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

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

Note 4:

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

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

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

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

of headings 5501 to 5507.

Note 5:

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

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

two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

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— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

Example:

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

Example:

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

Example:

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

Example:

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

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

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

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

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

following:

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h)

alkylation;

(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)

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

(g) polymerisation;

(h)

alkylation;

(ij)

isomerisation;

(k)

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

(l)

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

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(m)

(n)

(o)

(p)

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and
a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the
hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricat-
ing oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour
or stability shall not, however, be deemed to be a specific process;

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

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

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax contain-
ing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

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

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ANNEX IX

‘ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

Chapter 2

Meat and edible meat offal

All the animals of Chapter 1 shall be
wholly obtained

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

0403

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

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

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

Manufacture in which:

– all the materials of Chapter 4 used

are wholly obtained,

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

apple,
ing 2009 used is originating,

and

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

ex Chapter 5

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

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

ex 0502

Chapter 6

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

Cleaning,
sorting
straightening of bristles and hair

disinfecting,

and

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

Manufacture in which:

– all the materials of Chapter 6 used

are wholly obtained,

and

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

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(1)

Chapter 7

Chapter 8

(2)

(3)

or

(4)

Edible vegetables and certain roots and
tubers

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

Edible fruit and nuts; peel of citrus fruits
or melons

Manufacture in which:

– all the fruit and nuts used are wholly

obtained,

and

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

ex Chapter 9

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

0901

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

Manufacture from materials of any head-
ing

0902

Tea, whether or not flavoured

Manufacture from materials of any head-
ing

ex 0910

Mixtures of spices

Chapter 10

Cereals

ex Chapter 11

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

Manufacture from materials of any head-
ing

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

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

ex 1106

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

Drying and milling of leguminous veg-
etables of heading 0708

Chapter 12

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

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

1301

1302

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

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

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

– Mucilages and thickeners, modified,
derived from vegetable products

Manufacture from non-modified muci-
lages and thickeners

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(1)

(2)

(3)

or

(4)

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable
products not elsewhere specified or
included

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

ex Chapter 15

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

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

1501

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

– Fats from bones or waste

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

– Other

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

1502

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

– Fats from bones or waste

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

– Other

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

1504

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

– Solid fractions

– Other

Manufacture from materials of any head-
ing, including other materials of heading
1504

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of
heading 1505

1506

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

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(1)

(2)

(3)

or

(4)

– Solid fractions

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

– Other

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

1507 to 1515

Vegetable oils and their fractions:

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

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

– Solid fractions, except for that of

jojoba oil

Manufacture from other materials of
headings 1507 to 1515

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

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

Manufacture in which:

– all the materials of Chapter 2 used

are wholly obtained,

and

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

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

Manufacture in which:

– all the materials of Chapters 2 and 4

used are wholly obtained,

and

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

1516

1517

Chapter 16

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

Manufacture:

– from animals of Chapter 1,

and/or

– in which all the materials of Chap-
ter 3 used are wholly obtained

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(1)

ex Chapter 17

ex 1701

1702

(2)

(3)

or

(4)

Sugars and sugar confectionery; except
for:

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

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

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

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

– Chemically-pure maltose and fruc-

tose

Manufacture from materials of any head-
ing, including other materials of heading
1702

– Other sugars in solid form, contain-
ing added flavouring or colouring
matter

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

– Other

Manufacture in which all the materials
used are originating

ex 1703

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

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

1704

Sugar confectionery (including white
chocolate), not containing cocoa

Manufacture:

– from materials of any heading, except

that of the product,

and

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

Chapter 18

Cocoa and cocoa preparations

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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(1)

1901

(2)

(3)

or

(4)

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

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture:

– from materials of any heading, except

that of the product,

and

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

1902

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

such as

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

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

– Containing more than 20 % by
weight of meat, meat offal, fish, crus-
taceans or molluscs

Manufacture in which:

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

and

– all the materials of Chapters 2 and 3

used are wholly obtained

1903

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

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

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(1)

1904

(2)

(3)

or

(4)

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

Manufacture:

– from materials of any heading, except

those of heading 1806,

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

and

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

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

1905

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

ex Chapter 20

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

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

ex 2001

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

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

ex 2004 and ex 2005

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

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

2006

2007

fruit, nuts,

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

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

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

Manufacture:

– from materials of any heading, except

that of the product,

ex 2008

– Nuts, not containing added sugar or

spirits

and

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

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

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(1)

(2)

(3)

or

(4)

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

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

– Other except

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

2009

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex Chapter 21

Miscellaneous
except for:

edible

preparations;

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

2101

2103

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

essences

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which all the chicory used is wholly

obtained

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

– Sauces and preparations therefor;
mixed condiments and mixed sea-
sonings

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

– Mustard flour and meal and prepared

mustard

Manufacture from materials of any head-
ing

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(1)

ex 2104

(2)

(3)

or

(4)

Soups and broths and preparations
therefor

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

2106

Food preparations not elsewhere speci-
fied or included

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex Chapter 22

Beverages, spirits and vinegar; except for: Manufacture:

– 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,

2202

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

and

– in which all

the fruit

(except that of pineapple,
grapefruit) is originating

juice used
lime or

2207

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

Manufacture:

– from materials of any heading, except

heading 2207 or 2208,

and

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

L 388/56

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Official Journal of the European Union

29.12.2004

(1)

2208

(2)

(3)

or

(4)

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

Manufacture:

– from materials of any heading, except

heading 2207 or 2208,

and

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

ex Chapter 23

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

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

ex 2301

ex 2303

ex 2306

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

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

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

Manufacture in which all the maize used
is wholly obtained

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

Manufacture in which all the olives used
are wholly obtained

2309

Preparations of a kind used in animal
feeding

Manufacture in which:

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

and

– all the materials of Chapter 3 used

are wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco sub-
stitutes; except for:

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

2402

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

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

ex 2403

Smoking tobacco

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

29.12.2004

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Official Journal of the European Union

L 388/57

(1)

ex Chapter 25

(2)

(3)

or

(4)

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

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

ex 2504

ex 2515

ex 2516

crystalline

Natural
graphite, with
enriched carbon content, purified and
ground

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

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

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

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

ex 2520

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

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

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

L 388/58

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Official Journal of the European Union

29.12.2004

(1)

ex 2707

(2)

(3)

or

(4)

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

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

or

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

ex 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

Operations of refining and/or one or
more specific process(es) (2)

or

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

2711

Petroleum gases and other gaseous
hydrocarbons

Operations of refining and/or one or
more specific process(es) (2)

2712

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

and

or

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

Operations of refining and/or one or
more specific process(es) (2)

or

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.

29.12.2004

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Official Journal of the European Union

L 388/59

(1)

2713

(2)

(3)

or

(4)

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

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

or

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

2714

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

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

or

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

2715

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

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

or

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

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

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

L 388/60

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Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

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

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

ex 2901

Acyclic hydrocarbons for use as power
or heating fuels

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

or

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

ex 2902

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

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

or

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

ex 2905

Metal alcoholates of alcohols of this
heading and of ethanol

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

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

2915

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

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

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

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

29.12.2004

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Official Journal of the European Union

L 388/61

(1)

ex 2932

(2)

(3)

or

(4)

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

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

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

– Cyclic acetals and internal hemiac-
etals and their halogenated, sulpho-
nated, nitrated or nitrosated deriva-
tives

Manufacture from materials of any head-
ing

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

2933

Heterocyclic compounds with nitrogen
hetero-atom(s) only

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

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

2934

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

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

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

ex 2939

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

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

ex Chapter 30

Pharmaceutical products; except for:

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

3002

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

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

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

L 388/62

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– Other

– – Human blood

– – Animal blood prepared for thera-
peutic or prophylactic uses

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

– – Haemoglobin, blood globulins and

serum globulins

– – Other

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

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

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

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

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

3003 and 3004

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

– Obtained from amikacin of heading

2941

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

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Official Journal of the European Union

L 388/63

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

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

and

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

ex 3006

Waste pharmaceuticals
note 4(k) to this Chapter

specified in

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

ex Chapter 31

Fertilisers; except for:

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

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

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

ex 3105

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

Manufacture:

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

– sodium nitrate

– calcium cyanamide

– potassium sulphate

– magnesium potassium sulphate

and

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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers, esters and
other derivatives

Manufacture from tanning extracts of
vegetable origin

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

L 388/64

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Official Journal of the European Union

29.12.2004

(1)

3205

(2)

(3)

or

(4)

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

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

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

ex Chapter 33

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

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

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

3301

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

in fixed oils,

Manufacture from materials of any head-
ing, including materials of a different
“group” (2)
in this heading. However,
materials of the same group as the prod-
uct may be used, provided that their total
value does not exceed 20 % of
the
ex-works price of the product

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

ex Chapter 34

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

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

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

ex 3403

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

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

or

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

3404

Artificial waxes and prepared waxes:

(1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of

colouring preparations, provided that they are not classified in another heading in Chapter 32

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

29.12.2004

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Official Journal of the European Union

L 388/65

(1)

(2)

(3)

or

(4)

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

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

– Other

Manufacture from materials of any head-
ing, except:

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

– hydrogenated oils having the charac-

ter of waxes of heading 1516,

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

and

– materials of heading 3404

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

ex Chapter 35

Albuminoidal
starches; glues; enzymes; except for:

substances; modified

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

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

3505

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

– Starch ethers and esters

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

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

– Other

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

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

ex 3507

Prepared enzymes not elsewhere speci-
fied or included

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

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Official Journal of the European Union

29.12.2004

(1)

Chapter 36

(2)

(3)

or

(4)

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

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

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

ex Chapter 37

Photographic
goods; except for:

or

cinematographic

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

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

3701

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

– Instant print film for colour photog-

raphy, in packs

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

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

– Other

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

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

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

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

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

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

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

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

3702

3704

ex Chapter 38

Miscellaneous chemical products; except
for:

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

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

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EN

Official Journal of the European Union

L 388/67

(1)

ex 3801

(2)

(3)

or

(4)

– Colloidal graphite in suspension in
oil and semi-colloidal graphite; car-
bonaceous pastes for electrodes

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

3809

3810

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

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

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

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

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

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

L 388/68

EN

Official Journal of the European Union

29.12.2004

(1)

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

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

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

– Other

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

Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included; anti-
oxidising preparations and other com-
pound stabilisers for rubber or plastics

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

and charges

Preparations
fire-
extinguishers; charged fire-extinguishing
grenades

for

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

Organic composite solvents and thin-
ners, not elsewhere specified or included;
prepared paint or varnish removers

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

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

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

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

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

Anti-freezing preparations and prepared
de-icing fluids

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

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/69

(1)

3823

3824

(2)

(3)

or

(4)

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

– Industrial monocarboxylic fatty acids,

acid oils from refining

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

– Industrial fatty alcohols

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

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

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

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

– The following of this heading:

– – Prepared binders

foundry
moulds or cores based on natural
resinous products

for

– – Naphthenic acids,

their water-

insoluble salts and their esters

– – Sorbitol other than that of heading

2905

– – Petroleum sulphonates, excluding
petroleum sulphonates of alkali
metals, of ammonium or of etha-
nolamines;
sul-
phonic acids of oils obtained from
bituminous minerals, and their
salts

thiophenated

– – Ion exchangers

– – Getters for vacuum tubes

– – Alkaline iron oxide for the purifi-

cation of gas

– – Ammoniacal gas liquors and spent
oxide produced in coal gas purifi-
cation

– – Sulphonaphthenic

their
water-insoluble salts and their
esters

acids,

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having different

anions

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

L 388/70

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– Other

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

3901 to 3915

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

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

Manufacture in which:

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

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

and

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

– Other

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

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

ex 3907

– Copolymer, made from polycarbon-
acrylonitrile-butadiene-

ate
styrene copolymer (ABS)

and

– Polyester

Manufacture from materials of any head-
ing, except that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product (1)

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

3912

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

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

3916 to 3921

except

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

for headings

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/71

(1)

(2)

(3)

or

(4)

– Flat products, further worked than
only surface-worked or cut
into
forms other than rectangular (includ-
ing 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

– Other:

– – Addition

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

Manufacture in which:

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

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

and

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

– – Other

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

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

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

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

and

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

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

ex 3920

– Ionomer sheet or film

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

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

– Sheets of

regenerated cellulose,

polyamides or polyethylene

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

ex 3921

Foils of plastic, metallised

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

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

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

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

(2) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner

Hazemeter (i.e. Hazefactor), is less than 2 %.

L 388/72

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

3922 to 3926

Articles of plastics

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

ex Chapter 40

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

ing, except that of the product

ex 4001

Laminated slabs of crepe rubber for
shoes

Lamination of sheets of natural rubber

4005

4012

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

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

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

– Retreaded pneumatic, solid or cush-

Retreading of used tyres

ion tyres, of rubber

– Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs, without
wool on

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

4104 to 4106

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

Retanning of tanned leather

or

4107, 4112 and
4113

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

ex 4114

leather and patent

Patent
leather; metallised leather

laminated

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

Manufacture from materials of any head-
ing, except headings 4104 to 4113

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

29.12.2004

EN

Official Journal of the European Union

L 388/73

(1)

Chapter 42

(2)

(3)

or

(4)

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

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

ex Chapter 43

Furskins and artificial fur; manufactures
thereof; except for:

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

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

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

– Other

Manufacture
tanned or dressed furskins

from non-assembled,

4303

Articles of apparel, clothing accessories
and other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or end-jointing

Splicing, planing,
jointing

sanding or

end-

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

ex 4409

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings
including
and mouldings,
moulded skirting and other moulded
boards

Beading or moulding

L 388/74

EN

Official Journal of the European Union

29.12.2004

(1)

ex 4415

(2)

(3)

or

(4)

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

Manufacture from boards not cut to size

ex 4416

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

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

ex 4418

– Builders’
wood

joinery and carpentry of

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

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for
footwear

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

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

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

Chapter 47

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

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled, lined or
squared only

Manufacture from paper-making materi-
als of Chapter 47

29.12.2004

EN

Official Journal of the European Union

L 388/75

(1)

4816

4817

(2)

(3)

or

(4)

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

Manufacture from paper-making materi-
als of Chapter 47

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 4818

Toilet paper

Manufacture from paper-making materi-
als of Chapter 47

ex 4819

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 4820

Letter pads

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

ex 4823

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

Manufacture from paper-making materi-
als of Chapter 47

ex Chapter 49

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

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

4909

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

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

L 388/76

EN

Official Journal of the European Union

29.12.2004

(1)

4910

(2)

(3)

or

(4)

Calendars of any kind, printed, including
calendar blocks:

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

Manufacture:

– from materials of any heading, except

that of the product,

and

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

– Other

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

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to ex 5006

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

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

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

– chemical materials or textile pulp,

or

– paper-making materials

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (1)

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

29.12.2004

EN

Official Journal of the European Union

L 388/77

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 51

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

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

5106 to 5110

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

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 388/78

EN

Official Journal of the European Union

29.12.2004

(1)

5111 to 5113

(2)

(3)

or

(4)

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

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 52

Cotton; except for:

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

5204 to 5207

Yarn and thread of cotton

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

29.12.2004

EN

Official Journal of the European Union

L 388/79

(1)

(2)

(3)

or

(4)

5208 to 5212

Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

ex Chapter 53

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

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

5306 to 5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 388/80

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Official Journal of the European Union

29.12.2004

(1)

5309 to 5311

(2)

(3)

or

(4)

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

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– jute yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

5401 to 5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

29.12.2004

EN

Official Journal of the European Union

L 388/81

(1)

5407 and 5408

(2)

(3)

or

(4)

Woven fabrics of man-made filament
yarn:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (1):

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

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 388/82

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Official Journal of the European Union

29.12.2004

(1)

5512 to 5516

(2)

(3)

or

(4)

Woven fabrics of man-made staple
fibres:

– Incorporating rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper

or

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

decatising,

Manufacture from (1):

– coir yarn,

– natural fibres,

– chemical materials or textile pulp,

or

– paper-making materials

ex Chapter 56

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

5602

Felt, whether or not
coated, covered or laminated:

impregnated,

– Needleloom felt

Manufacture from (1):

– natural fibres,

or

– chemical materials or textile pulp

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

29.12.2004

EN

Official Journal of the European Union

L 388/83

(1)

(2)

(3)

or

(4)

However:

– polypropylene filament of heading

5402,

– polypropylene
5503 or 5506,

fibres of heading

or

– polypropylene filament tow of head-

ing 5501,

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

– Other

Manufacture from (1):

– natural fibres,

– man-made staple fibres made from

casein,

or

– chemical materials or textile pulp

5604

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

– Rubber thread and cord, textile cov-

ered

Manufacture from rubber thread or cord,
not textile covered

– Other

Manufacture from (1):

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

– chemical materials or textile pulp,

or

– paper-making materials

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

L 388/84

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Official Journal of the European Union

29.12.2004

(2)

(3)

or

(4)

(1)

5605

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

Manufacture from (1):

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper-making materials

Manufacture from (1):

– natural fibres,

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

– chemical materials or textile pulp,

or

– paper-making materials

5606

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

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (1):

– natural fibres,

or

– chemical materials or textile pulp

However:

– polypropylene filament of heading

5402,

– polypropylene
5503 or 5506,

fibres of heading

or

– polypropylene filament tow of head-

ing 5501,

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

29.12.2004

EN

Official Journal of the European Union

L 388/85

(1)

(2)

(3)

or

(4)

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

Jute fabric may be used as a backing

– Of other felt

Manufacture from (1):

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

or

– chemical materials or textile pulp

– Other

Manufacture from (1):

– coir yarn or jute yarn,

– synthetic or artificial filament yarn,

– natural fibres,

or

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

Jute fabric may be used as a backing

ex Chapter 58

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

– Combined with rubber thread

Manufacture from single yarn (1)

– Other

Manufacture from (1):

– natural fibres,

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

L 388/86

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

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

or

– chemical materials or textile pulp

or

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

decatising,

5805

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

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

5810

Embroidery in the piece, in strips or in
motifs

Manufacture:

– from materials of any heading, except

that of the product,

and

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

5901

5902

Manufacture from yarn

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

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

– Containing not more than 90 % by

Manufacture from yarn

weight of textile materials

29.12.2004

EN

Official Journal of the European Union

L 388/87

(1)

(2)

(3)

or

(4)

– Other

Manufacture from chemical materials or
textile pulp

5903

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

Manufacture from yarn

or

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

decatising,

5904

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

Manufacture from yarn (1)

5905

Textile wall coverings:

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

Manufacture from yarn

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

or

– chemical materials or textile pulp

or

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

decatising,

5906

Rubberised textile fabrics, other than
those of heading 5902:

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

L 388/88

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– Knitted or crocheted fabrics

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

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

Manufacture from chemical materials

– Other

Manufacture from yarn

5907

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

Manufacture from yarn

or

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

decatising,

5908

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

– Incandescent gas mantles,

impreg-

nated

– Other

Manufacture from tubular knitted gas-
mantle fabric

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

5909 to 5911

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

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

29.12.2004

EN

Official Journal of the European Union

L 388/89

(1)

(2)

(3)

or

(4)

– Woven fabrics, of a kind commonly
used in papermaking or other techni-
cal uses, felted or not, whether or not
impregnated or coated, tubular or
endless with single or multiple warp
and/or weft, or flat woven with mul-
tiple warp and/or weft of heading
5911

Manufacture from (1):

– coir yarn,

– the following materials:

– – yarn of polytetrafluoroethylene (2),

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

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

– – monofil of polytetrafluoroethyl-

ene (2),

– – yarn of synthetic textile fibres of
terephthala-

poly(p-phenylene
mide),

– – glass fibre yarn, coated with phe-
nol resin and gimped with acrylic
yarn (2),

– – copolyester monofilaments of a
polyester and a resin of tereph-
1,4-
thalic
cyclohexanediethanol and isoph-
thalic acid,

acid

and

– – natural fibres,

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

or

– – chemical materials or textile pulp

– Other

Manufacture from (1):

– coir yarn,

– natural fibres,

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

or

– chemical materials or textile pulp

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

L 388/90

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Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

Chapter 60

Knitted or crocheted fabrics

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

Chapter 61

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

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

Manufacture from yarn (1) (2)

– Other

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

ex Chapter 62

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

Manufacture from yarn (1) (2)

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

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

Manufacture from yarn (2)

or

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

ex 6210 and ex 6216

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

Manufacture from yarn (2)

or

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/91

(1)

6213 and 6214

(2)

(3)

or

(4)

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

– Embroidered

Manufacture from unbleached single
yarn (1) (2)

or

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

– Other

Manufacture from unbleached single
yarn (1) (2)

or

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

the value of all

6217

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

– Embroidered

Manufacture from yarn (2)

or

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

– Fire-resistant equipment of

fabric
covered with foil of aluminised poly-
ester

Manufacture from yarn (2)

or

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

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

L 388/92

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– Interlinings for collars and cuffs, cut

Manufacture:

out

– from materials of any heading, except

that of the product,

and

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

– Other

Manufacture from yarn (1)

ex Chapter 63

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

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

6301 to 6304

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

– Of felt, of nonwovens

Manufacture from (2):

– natural fibres,

or

– chemical materials or textile pulp

– Other:

– – Embroidered

Manufacture from unbleached single
yarn (1) (3)

or

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

– – Other

Manufacture from unbleached single
yarn (1) (3)

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

directly to shape), see Introductory Note 6.

29.12.2004

EN

Official Journal of the European Union

L 388/93

(1)

6305

(2)

(3)

or

(4)

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

Manufacture from (1):

– natural fibres,

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

or

– chemical materials or textile pulp

6306

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

– Of nonwovens

Manufacture from (1) (2):

– natural fibres,

or

– chemical materials or textile pulp

– Other

Manufacture from unbleached single
yarn (1) (2)

Other made-up articles, including dress
patterns

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

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

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

6307

6308

ex Chapter 64

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

6406

footwear

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

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

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

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

L 388/94

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

ex Chapter 65

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

ing, except that of the product

6503

6505

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

Manufacture
fibres (1)

from yarn or

textile

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

Manufacture
fibres (1)

from yarn or

textile

ex Chapter 66

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

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

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

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

ex 6803

Articles of slate or of agglomerated slate Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of any head-
ing

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

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

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003, ex 7004 and
ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading
7001

(1) See Introductory Note 6.

29.12.2004

EN

Official Journal of the European Union

L 388/95

(1)

7006

(2)

(3)

or

(4)

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

– Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-
ductor grade in accordance with
SEMII-standards (1)

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

– Other

Manufacture from materials of heading
7001

7007

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

Manufacture from materials of heading
7001

7008

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

7001

7009

7010

7013

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

Manufacture from materials of heading
7001

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

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

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

or

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

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

or

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

or

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

(1) SEMII – Semiconductor Equipment and Materials Institute Incorporated

L 388/96

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

ex 7019

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

– uncoloured slivers, rovings, yarn or

chopped strands,

or

– glass wool

ex Chapter 71

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

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

ex 7101

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

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

ex 7102, ex 7103 and
ex 7104

Worked precious or
stones
(natural,
structed)

semi-precious
recon-

synthetic or

7106, 7108 and
7110

Precious metals:

– Unwrought

Manufacture from unworked precious
or semi-precious stones

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

or

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

or

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

– Semi-manufactured or

in powder

form

Manufacture from unwrought precious
metals

ex 7107, ex 7109 and
ex 7111

Metals clad with precious metals, semi-
manufactured

Manufacture from metals clad with pre-
cious metals, unwrought

7116

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/97

(1)

(2)

(3)

or

(4)

7117

Imitation jewellery

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

or

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

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of iron or non-
alloy steel

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

7208 to 7216

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

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

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materi-
als of heading 7207

ex 7218, 7219 to

7222

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

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

7223

Wire of stainless steel

Manufacture from semi-finished materi-
als of heading 7218

ex 7224, 7225 to

7228

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

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

7229

Wire of other alloy steel

Manufacture from semi-finished materi-
als of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

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

ex 7301

Sheet piling

Manufacture from materials of heading
7206

7302

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

Manufacture from materials of heading
7206

L 388/98

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

7304, 7305 and
7306

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

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

ex 7307

7308

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

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

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

(excluding

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

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for: Manufacture:

– from materials of any heading, except

that of the product,

and

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

7401

7402

7403

Copper mattes; cement copper (precipi-
tated copper)

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

Unrefined copper; copper anodes for
electrolytic refining

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

Refined copper and copper alloys,
unwrought:

– Refined copper

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

– Copper alloys and refined copper

containing other elements

from refined

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

7404

Copper waste and scrap

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

29.12.2004

EN

Official Journal of the European Union

L 388/99

(1)

(2)

(3)

or

(4)

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

7501 to 7503

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

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

ex Chapter 76

Aluminium and articles thereof; except
for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

7601

Unwrought aluminium

Manufacture:

– from materials of any heading, except

that of the product,

and

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

or

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

7602

Aluminium waste or scrap

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

L 388/100

EN

Official Journal of the European Union

29.12.2004

(1)

ex 7616

(2)

(3)

or

(4)

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

Manufacture:

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

and

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

Chapter 77

Reserved for possible future use in the
HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

7801

Unwrought lead:

– Refined lead

Manufacture from “bullion” or “work”
lead

– Other

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

7802

Lead waste and scrap

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

29.12.2004

EN

Official Journal of the European Union

L 388/101

(1)

(2)

(3)

or

(4)

7901

Unwrought zinc

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

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

8001

Unwrought tin

8002 and 8007

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

ing, except that of the product

Chapter 81

Other base metals; cermets; articles
thereof:

– Other base metals, wrought; articles

thereof

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

– Other

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

ex Chapter 82

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

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

8206

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

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

L 388/102

EN

Official Journal of the European Union

29.12.2004

(1)

8207

(2)

(3)

or

(4)

stamping, punching,

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

turning,

or

Manufacture:

– from materials of any heading, except

that of the product,

and

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

8208

Knives and cutting blades, for machines
or for mechanical appliances

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 8211

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

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

8214

8215

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

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

Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tableware

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

ex Chapter 83

Miscellaneous articles of base metal;
except for:

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

ex 8302

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/103

(1)

ex 8306

(2)

(3)

or

(4)

Statuettes and other ornaments, of base
metal

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

ex Chapter 84

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

ex 8401

Nuclear fuel elements

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

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

8402

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

8403 and ex 8404

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

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

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

8406

8407

8408

8409

Steam turbines and other vapour tur-
bines

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

Spark-ignition reciprocating or rotary
internal combustion piston engines

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

Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel
engines)

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

Parts suitable for use solely or principally
with the engines of heading 8407 or
8408

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

(1) This rule shall apply until 31.12.2005.

L 388/104

EN

Official Journal of the European Union

29.12.2004

(1)

8411

(2)

(3)

or

(4)

Turbo-jets, turbo-propellers and other
gas turbines

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:

– from materials of any heading, except

that of the product,

and

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

ex 8414

Industrial fans, blowers and the like

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

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

8415

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/105

(1)

8418

(2)

(3)

or

(4)

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

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

ex 8419

Machines for wood, paper pulp, paper
and paperboard industries

Manufacture in which:

8420

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

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

and

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

Manufacture in which:

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

and

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

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

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

8423

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

L 388/106

EN

Official Journal of the European Union

29.12.2004

(1)

8425 to 8428

(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

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

8429

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

shovel

– Road rollers

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

– Other

Manufacture in which:

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

and

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

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

8430

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

Manufacture in which:

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

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

and

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

29.12.2004

EN

Official Journal of the European Union

L 388/107

(1)

ex 8431

(2)

(3)

or

(4)

Parts suitable for use solely or principally
with road rollers

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

8439

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

8441

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

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

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

Manufacture in which:

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

and

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

Manufacture in which:

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

and

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

8444 to 8447

Machines of these headings for use in the
textile industry

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

ex 8448

Auxiliary machinery
machines of headings 8444 and 8445

for use with

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

8452

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

and covers

L 388/108

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

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

Manufacture in which:

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

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

and

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

– Other

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

8456 to 8466

Machine-tools and machines and their
parts and accessories of headings 8456
to 8466

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

8469 to 8472

Office machines (for example, typewrit-
ers, calculating machines, automatic data
processing machines,
duplicating
machines, stapling machines)

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

8480

for metal

foundry;
Moulding boxes
mould bases; moulding patterns; moulds
for metal
(other than ingot moulds),
metal carbides, glass, mineral materials,
rubber or plastics

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

8482

Ball or roller bearings

Manufacture:

– from materials of any heading, except

that of the product,

and

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/109

(1)

8484

(2)

(3)

or

(4)

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

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

8485

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

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

ex Chapter 85

thereof;

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

8501

Electric motors and generators (exclud-
ing generating sets)

Manufacture in which:

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

and

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

8502

Electric generating sets and rotary con-
verters

Manufacture in which:

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

and

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

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

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

ex 8504

Power supply units for automatic data-
processing machines

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

L 388/110

EN

Official Journal of the European Union

29.12.2004

(1)

ex 8518

(2)

(3)

or

(4)

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

Manufacture in which:

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

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

and

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

8519

8520

(record-decks),

Turntables
record-
players, cassette-players and other sound
reproducing apparatus, not incorporat-
ing a sound recording device

Manufacture in which:

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

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

and

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

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

Manufacture in which:

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

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

8521

Video recording or reproducing appara-
incorporating a
tus, whether or not
video tuner

and

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

Manufacture in which:

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

and

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

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

29.12.2004

EN

Official Journal of the European Union

L 388/111

(2)

(3)

or

(4)

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

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

(1)

8522

8523

8524

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

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

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

– Matrices and masters for the produc-

tion of records

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

– Other

Manufacture in which:

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

and

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

Manufacture in which:

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

and

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

8525

for
radio-telegraphy,

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

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

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

L 388/112

EN

Official Journal of the European Union

29.12.2004

(1)

8526

8527

8528

(2)

(3)

or

(4)

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

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

Manufacture in which:

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

and

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

for

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

Manufacture in which:

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

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

and

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

for

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

Manufacture in which:

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

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

and

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

8529

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

– Suitable for use solely or principally
with video recording or reproducing
apparatus

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

29.12.2004

EN

Official Journal of the European Union

L 388/113

(1)

(2)

(3)

or

(4)

– Other

Manufacture in which:

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

and

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

Manufacture in which:

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

and

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

8535 and 8536

Electrical apparatus for switching or pro-
tecting electrical circuits, or for making
connections to or in electrical circuits

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

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

8537

Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
more apparatus of heading 8535 or
8536, for electric control or the distribu-
tion of electricity, including those incor-
porating instruments or apparatus of
Chapter 90, and numerical control
apparatus, other than switching appara-
tus of heading 8517

Manufacture in which:

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

and

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

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

ex 8541

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

L 388/114

EN

Official Journal of the European Union

29.12.2004

(1)

8542

8544

8545

(2)

(3)

or

(4)

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

Electronic
microassemblies:

integrated

circuits

and

Manufacture in which:

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

and

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

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

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

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

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

8546

Electrical insulators of any material

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

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

for

fittings

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

Waste and scrap of primary cells, pri-
mary batteries and electric accumulators;
spent primary cells, spent primary bat-
teries and spent electric accumulators;
electrical parts of machinery or appara-
tus, not specified or included elsewhere
in this Chapter

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

or

locomotives,
tramway
Railway
rolling-stock and parts thereof; railway
or tramway track fixtures and fittings
and parts thereof; mechanical (including
electro-mechanical)
signalling
equipment of all kinds; except for:

traffic

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

8547

8548

ex Chapter 86

29.12.2004

EN

Official Journal of the European Union

L 388/115

(1)

8608

(2)

(3)

or

(4)

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

Manufacture:

– from materials of any heading, except

that of the product,

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

and

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

ex Chapter 87

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

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

8709

8710

Works trucks, self-propelled, not fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehicles

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Tanks and other armoured fighting
vehicles, motorised, whether or not fit-
ted with weapons, and parts of such
vehicles

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

8711

Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars:

– With reciprocating internal combus-
tion piston engine of a cylinder
capacity:

L 388/116

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– – Not exceeding 50 cm3

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

– – Exceeding 50 cm3

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

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

– Other

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

ex 8712

Bicycles without ball bearings

Manufacture from materials of any head-
ing, except those of heading 8714

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

8715

Baby carriages and parts thereof

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

29.12.2004

EN

Official Journal of the European Union

L 388/117

(1)

8716

(2)

(3)

or

(4)

Trailers and semi-trailers; other vehicles,
not mechanically
parts
thereof

propelled;

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

ex Chapter 88

Aircraft, spacecraft, and parts thereof;
except for:

Manufacture from materials of any head-
ing, except that of the product

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

ex 8804

Rotochutes

Manufacture from materials of any head-
ing, including other materials of heading
8804

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

8805

Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articles

Manufacture from materials of any head-
ing, except that of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any head-
ing, except that of the product. However,
hulls of heading 8906 may not be used

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

ex Chapter 90

Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof; except for:

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of polar-
izing material; lenses (including contact
lenses), prisms, mirrors and other opti-
any material,
of
cal
unmounted, other than such elements of
glass not optically worked

elements,

Lenses, prisms, mirrors and other opti-
cal elements, of any material, mounted,
being parts of or fittings for instruments
or apparatus, other than such elements
of glass not optically worked

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

9001

9002

L 388/118

EN

Official Journal of the European Union

29.12.2004

(1)

9004

(2)

(3)

or

(4)

Spectacles, goggles and the like, correc-
tive, protective or other

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

ex 9005

Binoculars, monoculars, other optical
telescopes, and mountings
therefor,
except for astronomical refracting tele-
scopes and mountings therefor

ex 9006

Photographic (other
than cinemato-
graphic) cameras; photographic flash-
light apparatus and flashbulbs other than
electrically ignited flashbulbs

9007

Cinematographic cameras and projec-
tors, whether or not
incorporating
sound recording or reproducing appara-
tus

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Manufacture:

– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product;

and

– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used

Manufacture:

– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product,

and

– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used

Manufacture:

– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product,

and

– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used

29.12.2004

EN

Official Journal of the European Union

L 388/119

(1)

9011

(2)

(3)

or

(4)

Compound optical microscopes, includ-
ing those for photomicrography, cine-
photomicrography or microprojection

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Manufacture:

– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product,

and

– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used

ex 9014

Other navigational
appliances

instruments and

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

9015

9016

9017

9018

hydrographic,

Surveying (including photogrammetrical
oceano-
surveying),
graphic, hydrological, meteorological or
geophysical instruments and appliances,
excluding compasses; rangefinders

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Balances of a sensitivity of 5 cg or bet-
ter, with or without weights

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Drawing, marking-out or mathematical
calculating instruments (for example,
drafting machines, pantographs, pro-
tractors, drawing sets, slide rules, disc
calculators); instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in this chapter

Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphic appara-
tus, other electro-medical apparatus and
sight-testing instruments:

– Dentists’ chairs incorporating dental
appliances or dentists’ spittoons

Manufacture from materials of any head-
ing, including other materials of heading
9018

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

L 388/120

EN

Official Journal of the European Union

29.12.2004

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 25 %
of the ex-works price of the product

9019

9020

9024

9025

9026

Mechano-therapy appliances; massage
apparatus;
aptitude-
psychological
testing apparatus; ozone therapy, oxy-
gen therapy, aerosol therapy, artificial
respiration or other therapeutic respira-
tion apparatus

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 25 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Other breathing appliances and gas
masks, excluding protective masks hav-
ing neither mechanical parts nor replace-
able filters

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 25 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

thermometers,

Hydrometers and similar floating instru-
ments,
pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combi-
nation of these instruments

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Instruments and apparatus for measur-
ing or checking the flow, level, pressure
or other variables of liquids or gases (for
example,
level gauges,
manometers, heat meters), excluding
instruments and apparatus of headings
9014, 9015, 9028 or 9032

flow meters,

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

29.12.2004

EN

Official Journal of the European Union

L 388/121

(1)

9027

(2)

(3)

or

(4)

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Instruments and apparatus for physical
or chemical analysis (for example, pola-
rimeters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or check-
ing quantities of heat, sound or light
(including exposure meters); micro-
tomes

9028

Gas, liquid or electricity supply or pro-
duction meters,
including calibrating
meters therefor:

– Parts and accessories

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

– Other

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

9029

9030

9031

9032

counters,

production
Revolution
counters,
taximeters, mileometers,
pedometers and the like; speed indica-
tors and tachometers, other than those
of heading 9014 or 9015; stroboscopes

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quanti-
ties, excluding meters of heading 9028;
instruments and apparatus for measur-
ing or detecting alpha, beta, gamma,
X-ray, cosmic or other ionizing radia-
tions

Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this chapter;
profile projectors

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Automatic regulating or controlling
instruments and apparatus

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

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(1)

9033

(2)

(3)

or

(4)

Parts and accessories (not specified or
included elsewhere in this chapter) for
machines, appliances,
instruments or
apparatus of Chapter 90

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

ex Chapter 91

Clocks and watches and parts thereof;
except for:

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

9105

Other clocks

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

9109

Clock movements,
assembled

complete

and

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

and

– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

9110

Complete watch or clock movements,
unassembled or partly assembled (move-
ment sets); incomplete watch or clock
movements, assembled; rough watch or
clock movements

Manufacture in which:

– the value of all the materials used
does not exceed 40 % of the ex-works
price of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– within the above limit, the value of all
the materials of heading 9114 used
does not exceed 10 % of the ex-works
price of the product

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(1)

(2)

(3)

or

(4)

9111

Watch cases and parts thereof

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

9112

Clock cases and cases of a similar type
for other goods of this chapter, and parts
thereof

Manufacture:

– from materials of any heading, except

that of the product,

Manufacture in which the value of all
the materials used does not exceed 30 %
of the ex-works price of the product

and

– in which the value of all the materials
used does not exceed 40 % of the
ex-works price of the product

9113

Watch straps, watch bands and watch
bracelets, and parts thereof:

– Of base metal, whether or not gold-
or silver-plated, or of metal clad with
precious metal

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

– Other

Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

Chapter 92

Musical instruments; parts and accesso-
ries of such articles

Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

Chapter 93

Arms and ammunition; parts and acces-
sories thereof

Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

ex Chapter 94

Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included; illu-
minated signs, illuminated name-plates
and the like; prefabricated buildings;
except for:

Manufacture from materials of any head-
ing, except that of the product

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

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(1)

(2)

(3)

or

(4)

ex 9401 and ex 9403

Base metal
incorporating
furniture,
unstuffed cotton cloth of a weight of
300 g/m2 or less

Manufacture from materials of any head-
ing, except that of the product

Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

or

Manufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403, pro-
vided that:

– the value of the cloth does not exceed
25 % of the ex-works price of the
product,

and

– all the other materials used are origi-
nating and are classified in a heading
other than heading 9401 or 9403

Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

9405

Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminated
name-plates and the like, having a per-
manently fixed light source, and parts
specified or
elsewhere
thereof not
included

9406

Prefabricated buildings

Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

ex Chapter 95

Toys, games and sports requisites; parts
and accessories thereof; except for:

Manufacture from materials of any head-
ing, except that of the product

9503

Other toys; reduced-size (“scale”) models
and similar recreational models, working
or not; puzzles of all kinds

ex 9506

Golf clubs and parts thereof

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which the value of all the materials
used does not exceed 50 % of the
ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
roughly-shaped blocks for making golf-
club heads may be used

ex Chapter 96

Miscellaneous manufactured articles;
except for:

Manufacture from materials of any head-
ing, except that of the product

ex 9601 and ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture from “worked” carving
materials of the same heading as the
product

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(1)

ex 9603

(2)

(3)

or

(4)

Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not motor-
ised, paint pads and rollers, squeegees
and mops

Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

Each item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-
originating articles may be incorporated,
provided that their total value does not
exceed 15 % of the ex-works price of the
set

Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and
other parts of
these articles; button
blanks

Manufacture:

– from materials of any heading, except

that of the product,

9606

9608

9612

Ball-point pens; felt-tipped and other
porous-tipped pens and markers; foun-
tain pens, stylograph pens and other
pens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencil-
holders
and similar holders; parts
(including caps and clips) of the forego-
ing articles, other than those of heading
9609

Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges;
ink-pads, whether or not
inked, with or without boxes

and

– in which the value of all the materials
used does not exceed 50 % of the
ex-works price of the product

Manufacture from materials of any head-
ing, except that of the product. However,
nibs or nib-points of the same heading
as the product may be used

Manufacture:

– from materials of any heading, except

that of the product,

and

– in which the value of all the materials
used does not exceed 50 % of the
ex-works price of the product

Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product

Manufacture
blocks

from roughly-shaped

ex 9613

Lighters with piezo-igniter

ex 9614

Smoking pipes and pipe bowls

Chapter 97

Works of art, collectors’ pieces and
antiques

Manufacture from materials of any head-
ing, except that of the product’

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ANNEX X

‘ANNEX IV

Text of the invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the
footnotes do not have to be reproduced.

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indi-
cación en sentido contrario, estos productos gozan de un origen preferencial… (2).

Spanish version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení… (1)) prohlašuje, že kromě zřetelně označených, mají tyto
výrobky preferenční původ v… (2).

Czech version

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, erk-
lärt, 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.

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).

Greek version

English version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where oth-
erwise clearly indicated, these products are of… (2) preferential origin.

L’exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication
claire du contraire, ces produits ont l’origine préférentielle… (2).

French version

Italian version

L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indi-
cazione contraria, le merci sono di origine preferenziale… (2).

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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) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám:… (1)) kijelentem, hogy eltérő egyértelmű jelzés
hianyában az áruk preferenciális… (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat
b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali… (2).

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn… (2).

Dutch 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.

Polish version

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. … (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.

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia… (1)) vyhlasuje, že okrem zreteľne označených, majú
tieto výrobky preferenčný pôvod v… (2).

Slovak version

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi
merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita… (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om
inte annat tydligt markerats, har förmånsberättigande… ursprung… (2).

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Version of the former Yugoslav Republic of Macedonia

Извозникот на производите што ги покрива овоj документ (царинска дозвола бр.… (1)) иjавува дека, освен ако тоа не е jасно
поинаку назначено, овие производи имаат преференциjално потекло… (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) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter
must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brack-
ets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in
Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by
means of the symbol “CM”.

(3) These indications may be omitted if the information is contained on the document itself.
(4)

In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name
of the signatory.’