Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
Date: 2004-12-21
Institutions: Austria, Belgium, Croatia, Denmark, European Atomic Energy Community, European Community, Finland, France, Germany, Greece, Ireland, Italy, Netherlands, Portugal, Spain, Sweden, United Kingdom
Subjects: Croatia, accession to the European Union, protocol to an agreement, stabilisation and association agreement

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PROTOCOL

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

THE KINGDOM OF BELGIUM,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

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

THE EUROPEAN COMMUNITY, THE EUROPEAN ATOMIC ENERGY COMMUNITY,

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

of the one part, and

THE REPUBLIC OF CROATIA,

of the other part,

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

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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 Republic of Croatia, of the other part, (hereinafter referred to as ‘the SAA’) was signed in
Luxemburg on 29 October 2001.

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

Pursuant to Article 6(2) of the Act of Accession of 2003 the accession of the new Member States to the SAA
shall be agreed by the conclusion of a protocol to the SAA.

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

The amendments to the Interim Agreement on trade and trade-related matters between the European Com-
munity, of the one part, and the Republic of Croatia, of the other part, (hereinafter referred to as ‘the Interim
Agreement’) adapting the Interim Agreement to take into account the accession of the Czech Republic, the
Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of
Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to
the European Union are to be made also to the SAA,

HAVE AGREED AS FOLLOWS:

SECTION I

Contracting Parties

Article 1

The Czech Republic, the Republic of Estonia, the Republic of
Cyprus, the Republic of Latvia, the Republic of Lithuania, the
Republic of Hungary, the Republic of Malta, the Republic of
Poland, the Republic of Slovenia, and the Slovak Republic shall
be Parties to the Stabilisation and Association Agreement
between the European Communities and their Member States,
of the one part, and the Republic of Croatia, of the other part,
signed in Luxemburg on 29 October 2001, and shall respec-
tively adopt and take note, in the same manner as the other
Member States, of the texts of the Agreement, as well as of the
Joint Declarations, and the Unilateral Declarations annexed to
the Final Act signed on the same date.

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

SECTION II

Agricultural Products

Article 3

Annex IV(a) and Annex IV(c) to the SAA shall be replaced

1.
by the text set out in Annex I to this Protocol.

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

2.
out in Annex II to this Protocol.

Annex IV(d) to the SAA shall be replaced by the text set

3.
out in Annex III to this Protocol.

Annex IV(e) to the SAA shall be replaced by the text set

4.
out in Annex IV to this Protocol.

Article 2

Annex IV(f) to the SAA shall be replaced by the text set

5.
out in Annex V to this Protocol.

the Parties agree that,

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

In Article 27(3) of the SAA the following point shall be

6.
added:

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

for the commodities listed in Annex IV (g).’

The text set out in Annex VI to this Protocol shall be

7.
added to the SAA as Annex IV(g).

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Article 4

IT “RILASCIATO A POSTERIORI”,

Annex V(a) to the SAA shall be replaced by the text set

1.
out in Annex VII to this Protocol.

LV “IZSNIEGTS RETROSPEKTĪVI”,

LT “RETROSPEKTYVUSIS IŠDAVIMAS”,

Annex V(b) to the SAA shall be replaced by the text set

2.
out in Annex VIII to this Protocol.

Article 5

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

HU “KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

MT “MAĦRUĠ RETROSPETTIVAMENT”,

NL “AFGEGEVEN A POSTERIORI”,

PL “WYSTAWIONE RETROSPEKTYWNIE”,

PT “EMITIDO A POSTERIORI”,

SL “IZDANO NAKNADNO”,

SK “VYDANÉ DODATOČNE”,

Article 6

FI

“ANNETTU JÄLKIKÄTEEN”,

to take account of

Annex I (Agreement between the European Community and
the Republic of Croatia on reciprocal preferential trade conces-
sions for certain wines, referred to in Article 27 (4) of the SAA)
to the Additional Protocol adjusting the trade aspects of the
SAA,
the negotiations
between the parties on reciprocal preferential concessions for
certain wines,
recognition, protection and
control of wine names and the reciprocal recognition, protec-
tion and control of designations for spirits and aromatised
drinks, shall be replaced by the text set out in Annex X to this
Protocol.

the outcome of

the reciprocal

SECTION III

Rules of origin

Article 7

Paragraph 4 of Article 18 of Protocol 4 to the SAA shall

1.
be replaced by the following:

‘ Movement certificates EUR.1 issued retrospectively must

4.
be endorsed with one of the following phrases:

ES “EXPEDIDO A POSTERIORI”,

CS “VYSTAVENO DODATEČNĚ”,

DA “UDSTEDT EFTERFØLGENDE”,

DE “NACHTRÄGLICH AUSGESTELLT”,

ET “TAGANTJÄRELE VÄLJA ANTUD”,

EL “ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

EN “ISSUED RETROSPECTIVELY”,

FR “DÉLIVRÉ A POSTERIORI”,

SV “UTFÄRDAT I EFTERHAND”,

HR “NAKNADNO IZDANO”.’

Paragraph 2 of Article 19 of Protocol 4 to the SAA shall

2.
be replaced by the following:

‘The duplicate issued in this way must be endorsed with

2.
one of the following words:

ES “DUPLICADO”,

CS “DUPLIKÁT”,

DA “DUPLIKAT”,

DE “DUPLIKAT”,

ET “DUPLIKAAT”,

EL “ΑΝΤΙΓΡΑΦΟ”,

EN “DUPLICATE”,

FR “DUPLICATA”,

IT “DUPLICATO”,

LV “DUBLIKĀTS”,

LT “DUBLIKATAS”,

HU “MÁSODLAT”,

MT “DUPLIKAT”,

NL “DUPLICAAT”,

PL “DUPLIKAT”,

PT “SEGUNDA VIA”,

SL “DVOJNIK”,

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Official Journal of the European Union

L 26/225

SK “DUPLIKÁT”,

FI

“KAKSOISKAPPALE”,

SV “DUPLIKAT”,

HR “DUPLIKAT”.’

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

3.
text set out in Annex XI to this Protocol.

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

4.
the text set out in Annex XII to this Protocol.

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

5.
the text set out in Annex XIII to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 8

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

Article 9

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

(a) the acquisition of such origin confers preferential

tariff
treatment on the basis of the preferential tariff measures
contained 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 acces-
sion.

Where goods were declared for importation in either the
Republic of Croatia or a new Member State, prior to the date
of accession, under preferential agreements or autonomous
arrangements applied between the Republic of Croatia and that
new Member State at that time, proof of origin issued retro-
spectively under those agreements or arrangements may also
be accepted, provided that it is submitted to the customs autho-

rities within the period of four months from the date of acces-
sion.

2.
The Republic of Croatia and the new Member States are
authorised to retain the authorisations with which the status of
‘approved exporters’ has been granted in the framework of
preferential agreements or autonomous arrangements applied
between them, under the condition that:

(a) such a provision is also provided for in the agreement
concluded prior to the date of accession between the
Republic of Croatia and the Community; and

(b) the approved exporters apply the rules of origin in force

under that agreement.

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

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

Article 10

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

Preferential

2.
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 acces-
sion, of a proof of origin issued retrospectively by the customs
authorities of the exporting country.

Article 11

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

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GENERAL AND FINAL PROVISIONS

SECTION V

Article 12

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.

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

Article 15

Article 13

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

The instruments of approval shall be deposited with the

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

Article 14

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

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

Article 16

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

Hecho en Bruselas, el veintiuno de diciembre del dos mil cuatro.

V Bruselu dne dvacáctého prvního prosince dva tisíce čtyři.

Udfærdiget i Bruxelles den enogtyvende december to tusind og fire.

Geschehen zu Brüssel am einundzwanzigsten Dezember zweitausendundvier.
Έγινε στις Βρυξέλλες, στις είκοσι µία ∆εκεµβρίου δύο χιλιάδες τέσσερα.

Done at Brussels on the twenty-first day of December in the year two thousand and four.

Kahe tuhande neljanda aasta detsembrikuu kahekümne esimesel päeval Brüsselis.

Fait à Bruxelles, le vingt-et-un décembre deux mille quatre.

Fatto a Bruxelles, addi' ventuno dicembre duemilaquattro.

Briselē, divi tūkstoši ceturtā gada divdesmit pirmajā decembrī.

Priimta du tūkstančiai ketvirtų metų gruodžio dvidešimt pirmą dieną Briuselyje.

Kelt Brüsszelben, a kétezer-negyedik év december havának huszonegyedik napján.
Magħmula fi Brussel fil-wieħed u għoxrin ta' Diċembru tas-sena elfejn u erbgħa.

Gedaan te Brussel, de eenentwintigste december tweeduizendvier.

Sporządzono w Brukseli dnia dwudziestego pierwszego grudnia roku dwutysięcznego czwartego.

Feito em Bruxelas, em vinte e um de Dezembro de dois mil e quatro.

V Bruseli dvadsiateho prvého decembra dvetisícštyri.

V Bruslju, dne enaindvajsetega decembra leta dva tisoč štiri.

Tehty Brysselissä kahdentenakymmenentenäensimmäisenä päivänä joulukuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den tjugoförsta december tjugohundrafyra.

Sastavljeno u Bruxellesu, dana dvadeset prvoga prosinca godine dvije tisuće četvrte.

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Por los Estados miembros

Za členské státy

For medlemsstaterne

Für die Mitgliedstaaten

Για τα κράτη µέλη

For the Member States

Liikmesriikide nimel

Pour les États membres

Per gli Stati membri

Dalībvalstu vārdā

Valstybių narių vardu

A tagállamok részéről
Għall-Istati Membri

Voor de lidstaten

W imieniu Państw Członkowskich

Pelos Estados-Membros

Za členské štáty

Za države članice

Jäsenvaltioiden puolesta

På medlemsstaternas vägnar

Za države članice

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Por las Comunidades Europeas

Za Evropská společenství

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Για τις Ευρωπαϊκές Κοινότητες

For the European Communities

Euroopa ühenduste nimel

Pour les Communautés européennes

Per le Comunità europee

Eiropas Kopienu vārdā

Europos Bendrijų vardu

Az Európai Közösségek részéről
Għall-Komunitajiet Ewropej

Voor de Europese Gemeenschappen

W imieniu Wspólnot Europejskich

Pelas Comunidades Europeias

Za Európske spoločenstvá

Za Evropske skupnosti

Euroopan yhteisöjen puolesta

På europeiska gemenskapernas vägnar

Za Europske zajednice

28.1.2005

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Por la República de Croacia

Za Chorvatskou republiku

For Republikken Kroatien

Für die Republik Kroatien

Για τη ∆ηµοκρατία της Κροατίας

Horvaatia Vabariigi nimel

For the Republic of Croatia

Pour la République de Croatie

Per la Repubblica di Croazia

Horvātijas Republikas vārdā

Kroatijos Respublikos värdu

A Horvát Köztársaság részéről

r-Repubblika tal-Kroazja

Voor de Republiek Kroatië

W imieniu Republiki Chorwacji

Pela República da Croácia

Za Chorvátsku republiku

Za Republiko Hrvaško

Kroatian tasavallan puolesta

På Republiken Kroatiens vägnar

Za Republiku Hrvatsku

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ANNEX I

‘ANNEX IV(a) AND IV (c)

Croatian tariff concessions for agricultural products

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

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

Croatian tariff code (1)

Croatian tariff code (1)

Croatian tariff code (1)

0105 19 20
0105 19 90
0106 90 00 10
0205 00
0206
0208
0407 00 30
0407 00 30 50
0407 00 90
0410 00 00
0504 00 00
0604
0714
0801
0802
0803 00
0804 10 00
0804 30 00
0805 40 00
0805 50
0805 90 00
0806 20
0807 20 00
0811
0812
0813
0814 00 00
0901 11 00
0901 12 00
0902
0904
0905 00 00
0906
0907 00 00
0908
0909
0910
1001 10 00
1002 00 00 10
1003 00 10
1004 00 00 10
1005 10
1006
1007 00
1008
1106

1108
1109 00 00
1209
1210
1211
1212 10
1212 30 00
1212 99 80
1213 00 00
1214
1301
1302
1501 00 11
1501 00 19 10
1501 00 90
1502 00
1503 00
1504
1516 10
1603 00
1702 11 00
1702 19 00
1702 60
1703 10 00
2003 10
2003 20 00
2005 60 00
2007 91
2008 19
2008 20
2008 30
2008 80
2008 99 36
2008 99 38
2008 99 49 10
2008 99 67 10
2008 99 99 10
2009 11
2009 19 11
2009 19 19
2009 19 98 10
2009 29 11
2009 29 19
2009 29 99 10
2009 39 11
2009 39 19

2009 39 39 10
2009 49 11
2009 49 19
2009 49 99 10
2009 79 11
2009 79 19
2009 79 99 10
2009 80 35 10
2009 80 38 10
2009 80 99 10
2009 80 11
2009 80 19
2009 80 32
2009 80 33
2009 80 35
2009 80 36
2009 80 38
2009 80 69 10
2009 80 96 10
2009 80 97 10
2009 80 99 20
2009 90 11
2009 90 19
2009 90 21
2009 90 29
2009 90 39 10
2009 90 49 10
2009 90 59 10
2009 90 79 10
2009 90 97 10
2009 90 98 10
2301
2302 10
2302 20
2302 40
2303 10
2303 20
2303 30
2304 00 00
2305 00 00
2306 41 00
2306 49 00
2306 70 00
2307 00
2308 00
2309 10

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

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ANNEX II

‘ANNEX IV(b)

Croatian tariff concession for agricultural products

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

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

Croatian tariff code

Description

Tariff Quota
(tons)

Yearly increase
(tons)

0104

0201

0204

0207

0401

0402

0406

Live sheep and goats

Meat of bovine animals, fresh or chilled

Meat of sheep or goats, fresh, chilled or frozen.

Meat and edible offal, of the poultry of heading No. 01.05, fresh,
chilled or frozen.

300

200

110

780

5

30

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

13 500

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

250

Cheese and curd

2 200

100

0406 excl
0406 90 78

Cheese and curd other than Gouda

0406 90 78

Gouda

0409 00 00

Natural Honey

0602 90 10

Mushroom spawn

0701 90 10

Potatoes, for manufacture of starch

0712

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

800

350

20

9 400

1 000

1 050

0805 10

Oranges

27 500

1 250

0808 10 (*)

Fresh apples

0809 10

Apricots

0810 10

Strawberries

1002 00 00

Rye

1101

1103

Wheat or meslin flour

Cereal groats, meal and pellets

1206 00

Sunflower seeds, whether or not broken.

5 800

1 100

220

700

250

100

110

50

10

100

5

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Croatian tariff code

Description

Tariff Quota
(tons)

Yearly increase
(tons)

1507

1514 19
1514 99

2004 90

2005 90

2007 99

2009 71
2009 79
2009 80
2009 90

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

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

2302

2302 30

2309
2309 90

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

1 200

10

Low Erucic Acid rape

– Other vegetables and mixtures of vegetables

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

Jams, fruits, jellies, preparations, other

Fruit juices

5

100

110

135

130

200

– juices of any other single fruit or vegetable

330

15

Food preparations

550

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

Preparations of a kind used in animal feeding.
– Other

6 200

1 350

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

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ANNEX III

‘ANNEX IV(d)

Croatian tariff concession for agricultural products

(progressive elimination of MFN duties within tariff quotas)

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

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

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

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

— on 1 January 2006 the remaining duties shall be abolished

Croatian Tariff code

Description

Tariff Quota
(tons)

Yearly
increase (tons)

Live swine

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

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

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

Butter

Tomatoes, fresh or chilled.

Garlic

550

500

3 300

15 400

300

8 250

1 100

– Mandarins (including tangerines and satsumas); clementines,

2640

wilkings and similar citrus hybrids

25

15

150

700

10

375

50

120

400

20

15

285

240

8800

390

330

6270

5430

Table grapes

Olive oil

1602 41 to 1602 49

Prepared or preserved meat of swine

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

Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid

– orange juice: other

1980

90’

0103 91
0103 92

0210

0401

0402

0405 10

0702

0703 20

0805 20

0806 10

1509

1701

2002

2009 12 00
2009 19 91
2009 19 98

L 26/234

EN

Official Journal of the European Union

28.1.2005

ANNEX IV

‘ANNEX IV(e)

Croatian tariff concession for agricultural products

(Progressive reduction of MFN duties for unlimited quantities)

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

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

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

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

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

0104

0105

Live sheep and goats.

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

0105 12

– – Turkeys

0105 92

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

0105 92 0020
0105 92 0030

– – – other

0209

0404

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked.

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

0407 00

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

0407 00 30 40

– – – turkey eggs

0601

0602

0603

0708

0710

0711

0712

0713

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

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

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

Leguminous vegetables, shelled or unshelled, fresh or chilled.

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

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable in that state for immediate consumption.

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

Dried leguminous vegetables, shelled, whether or not skinned or split.

28.1.2005

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Official Journal of the European Union

L 26/235

0901

0901 21 00
0901 22 00

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

– Coffee roasted

1003 00

Barley

1003 00 9010

– – – brewing

1004 00 00

Oats

1005

1005 90

1104

1105

Maize (corn)

– Other

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

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

1702 30

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

20 % by weight of fructose

1702 40

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

weight of fructose

2005

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

2005 40 00

2005 51 00

– Peas (Pisum sativum)

– – Beans, shelled

2008

2008 50

2008 70

2009

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

– Apricots

– Peaches

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

2009 41

– Pineapple juice

2009 41 10

– – – Other

2009 69

– Grape juice (including grape must)

2206

2302

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

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

2302 30

– of wheat

2306

2306 90

2309

2309 90

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

– Other

Preparations of a kind used in animal feeding.

– Other’

L 26/236

EN

Official Journal of the European Union

28.1.2005

ANNEX V

‘ANNEX IV(f)

Croatian tariff concession for agricultural products

(Progressive reduction of MFN duties within quota)

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

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

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

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

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

Croatian tariff code

Description

Tariff quota (tons)

Yearly increase
(tons)

010 290

Live bovine animals

0202

0203

0701

0703 10
0703 90

0807 11 00
0807 19 00

Meat of bovine animals, frozen.

Meat of swine, fresh, chilled or frozen.

Potatoes, fresh or chilled.

Onions and shallots,
Leeks and other alliaceous vegetables

– Melons (including watermelons):

0808 10

Fresh apples

1101

1103

1107

Wheat or meslin flour.

Cereal groats, meal and pellets.

Malt, whether or not roasted.

1601 00

Sausages and similar products

1602 10 to 1602 39
1602 50 to 1602 90

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

2401

Unmanufactured tobacco; tobacco refuse.

220

3 300

8 030

13 200

11 290

6 210

6 000

990

8 580

17 500

1 980

560

220

10

150

365

600

500

275

300

45

390

750

90

30

10’

28.1.2005

EN

Official Journal of the European Union

L 26/237

ANNEX VI

‘ANNEX IV(g)

Croatian tariff concession for agricultural products

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

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

Croatian tariff code

Description

Tariff quota (tons)

Duty applicable

Live bovine animals

9 000

15 %

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

0103 91
0103 92

Live Swine

2 550

90

15 %

10 %

0105 92 0020

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

0203

0401

Meat of swine, fresh chilled or frozen

3 570

25 %

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

12 600

4,2€/100 kg

0704 90 10

Cabbages

0706 10 00

Fresh or chilled carrots

0706 90 30

Horseradish, fresh or chilled

0706 90 90

Kale

0707

Cucumbers or gherkins, fresh or chilled

0709 51 00

Mushrooms, fresh or chilled

0709 59 00

Chanterelles, flap mushrooms

0709 60 10

Sweet peppers, fresh or chilled

0710 21 00
0710 22 00
0710 90 00

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

1001 90 99

Wheat and meslin, other

1005 90

Maize, other

1206 00 91
1206 00 99

Sunflower seeds, whether or not broken

1517 10 90

Margarine

1601 00 (*)

Sausages and similar products (*)

160

140

110

200

340

310

1 500

9 000

20 000

2 160

1 200

1 500

50 % MFN

50 % MFN

50 % MFN

10 %

10 %

12 %

7 %

15 %

9 %

6 %

20 %

10 %

L 26/238

EN

Official Journal of the European Union

28.1.2005

Croatian tariff code

Description

Tariff quota (tons)

Duty applicable

1602 10 to
1602 39

1602 41 to
1602 49

1702 40

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

Prepared or preserved meat of swine

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

1703 90 00

Beet molasses

240

180

1 000

14 500

2001

Cucumbers
preserved by vinegar or acetic acid.

gherkins,

and

others

prepared

or

1 650

(*) In the year 2005 quota for the products 160100 is subject to a 400 t increase.’

10 %

10 %

5 %

14 %

15 %

28.1.2005

EN

Official Journal of the European Union

L 26/239

ANNEX VII

‘ANNEX V(a)

Products referred to in Article 15(1)

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

CN code

Description

2004

2005 onwards

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

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

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

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

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

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

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

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

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

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

flours, meals and pellets,

fit

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

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

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

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

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

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

L 26/240

EN

Official Journal of the European Union

28.1.2005

CN code

Description

2004

1604 13 11
1604 13 19
ex 1604 20 50

1604 16 00
1604 20 40

1604

CN code

1604

Prepared or preserved sardines

Prepared or preserved anchovies

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

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

Prepared or preserved fish; caviar and caviar substi-
tutes prepared from fish eggs,

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

Description

2005 onwards

Prepared or preserved fish; caviar and caviar substi-
tutes prepared from fish eggs

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/241

ANNEX VIII

‘ANNEX V(b)

Products referred to in Article 15(2)

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

CN code

Description

2004

2005 onwards

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

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

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

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

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

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

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

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

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

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

flours, meals and pellets,

fit

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

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

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

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

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

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

L 26/242

EN

Official Journal of the European Union

28.1.2005

CN code

1604 13 11
1604 13 19

ex 1604 20 50
1604 16 00
1604 20 40

1604

CN code

1604

Description

2004

Prepared or preserved sardines

Prepared or preserved anchovies

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

Prepared or preserved fish; caviar and caviar substi-
tutes prepared from fish eggs

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

Description

2005 onwards

Prepared or preserved fish; caviar and caviar substi-
tutes prepared from fish eggs

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/243

ANNEX IX

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

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The
volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty
for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of
the MFN duty rate.

CN Code

Description

Quota for
2004

Quota for
2005

Quota for
2006 and the
following
years

(1)

0403

(2)

(3)

(4)

(5)

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

2 070
tonnes

2 230
tonnes

2 390
tonnes

0403 10

– Yoghurt:

0403 10 510-
403 10 99

– – Flavoured or containing added fruit, nuts or

cocoa

0403 90

– Other:

0403 90 710-
403 90 99

– – Flavoured or containing added fruit, nuts or

cocoa

0405

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

60 tonnes

64 tonnes

68 tonnes

600 tonnes

650 tonnes

700 tonnes

0405 20

– Dairy spreads:

0405 20 10

– – Of a fat content, by weight, of 39 % or more but

less than 60 %

0405 20 30

– – Of a fat content, by weight, of 60 % or more but

not exceeding 75 %

1517

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

1517 10

– Margarine, excluding liquid margarine:

1517 10 10

– – Containing more than 10 % but not more than

15 % by weight of milk fats

1517 90

– Other:

1517 90 10

– – Containing more than 10 % but not more than

15 % by weight of milk fats

– – Other

1517 90 93

– – – Edible mixtures or preparations of a kind used

as mould release preparations

2201

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

16 200
tonnes

16 550
tonnes

16 900
tonnes

2201 10

– Mineral waters and aerated waters

L 26/244

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Official Journal of the European Union

28.1.2005

CN Code

Description

Quota for
2004

Quota for
2005

Quota for
2006 and the
following
years

(1)

2205

2208

(2)

(3)

(4)

(5)

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

360 hl

390 hl

420 hl

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

60 hl

65 hl

70 hl

ex 2208 90 33
ex 2208 90 38

– – – – plum-brandy (Slivovitz)

2402

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

30 tonnes

32,5 tonnes

35 tonnes

2402 20

– Cigarettes containing tobacco

2402 90 00

– Other

2403

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

36 tonnes

39 tonnes

42 tonnes

2403 10

– Smoking tobacco, whether or not containing

tobacco substitutes in any proportion

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

Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will
be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding
these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate.

CN Code

Description

Quota (tonnes)

2004

2005

2006 and
following
years

Applicab-
le duty
within
quota

(% MFN)

(1)

1704

(2)

(3)

(4)

(5)

(6)

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

1704 90

– Other

1 100

1 150

1 200

1806

Chocolate and other food preparations containing
cocoa

2 130

2 270

2 410

0

0

28.1.2005

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Official Journal of the European Union

L 26/245

CN Code

Description

Quota (tonnes)

2004

2005

2006 and
following
years

Applicab-
le duty
within
quota

(% MFN)

(1)

1905

2105 00

2202

(2)

(3)

(4)

(5)

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

2 920

3 080

3 240

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

1 290

1 360

1 430

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

16 300

17 200

18 100

(6)

0

0

0

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

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below.
For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.

CN Code

Description

ex 2103

2103 90 30
2103 90 90’

Sauces and preparations therefore, mixed condiments
and mixed seasonings, mustard flour and meal
prepared mustard:
– – Aromatic bitters of an alcoholic strength by
volume of 44,2 to 49,2 % vol containing from
1,5 to 6 % by weight of gentian, spices and
various ingredients and from 4 to 10 % of sugar,
in containers holding 0,5 litre or less

– – other

Quota (tonnes)

2004

300

2005

300

2006

300

L 26/246

EN

Official Journal of the European Union

28.1.2005

ANNEX X

‘ANNEX I

AGREEMENT

between the European Community and the Republic of Croatia on reciprocal preferential trade
concessions for certain wines

1. Imports into the Community of the following products originating in the Republic of Croatia shall be

subject to the concessions set out below from 1 May 2004:

CN code

Description

Applicable
duty

Annual
quantity (hl)

Yearly
increase (hl)

Specific
provisions

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

exemption

44 000

10 000

(1) (2)

ex 2204 29

Wine of fresh grapes

exemption

29 000

0

(2)

(1)

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

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

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

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

3. Imports into the Republic of Croatia of the following products originating in the Community shall be

subject to the concessions set out below from 1 May 2004:

Croatian customs
tariff code

Description

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

Applicable
duty

Annual
quantities
(hl)

Yearly
increase (hl)

Specific
provisions

exemption

14 000

800

(1)

ex 2204 29

Wine of fresh grapes

exemption

8 000

0

(1)

Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the
quota reaches a maximum of 18 000 hl.

4. The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under
point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities
by the Community.

5. This Agreement shall cover wine

(a) which has been produced from fresh grapes wholly produced and harvested in the territory of the

Contracting Party in question, and

28.1.2005

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Official Journal of the European Union

L 26/247

(b)

(i) originating in the EU, which has been produced in accordance with the rules governing the
oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/
1999 of 17 May 1999 on the common organisation of the market in wine (1);

(ii) originating in the Republic of Croatia, which has been produced in accordance with the rules
governing the oenological practices and processes in conformity with the Croatian law. These
oenological rules referred to shall be in conformity with the Community legislation.

6. Imports of wine under the concessions provided in this Agreement will be subject to the presentation
of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to
the effect that the wine in question complies with point 5(b).

7. The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for
granting each other further concessions taking into account the development of wine trade between
the Contracting Parties.

8. The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question

by other measures.

9. Consultations are to take place at the request of either Contracting Party on any problem relating to

the way this Agreement operates.

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

(1) OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regulation (EC) No 2826/2000 (OJ L 328, 23.12.2000, p.

2).

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ANNEX XI

‘ANNEX I

Introductory notes to the list in Annex II

Note 1:

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

Note 2:

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

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

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

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

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

Note 3:

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

Example:

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

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

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

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

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

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

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

Example:

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

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

Example:

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

However, this does not apply to products which, although they cannot be manufactured from the particular mate-
rials 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-origin-
ating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven
cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage
before yarn — that is, the fibre stage.

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

Note 4:

4.1. 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 mate-
rials, 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, repre-
sent 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,

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— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

Example:

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

Example:

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

Example:

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

Example:

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

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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 trans-
parent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.

Note 6:

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

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

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

Example:

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

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

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

Note 7:

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

the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of

at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

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

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

(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of

these products distils, by volume, including losses, at 300 oC, by the ASTM D 86 method;

(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a

high-frequency electrical brush-discharge;

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

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

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ANNEX XII

‘ANNEX II

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

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

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly
obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chap-
ters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic
invertebrates

Manufacture in which all
Chapter 3 used are wholly obtained

the materials of

ex Chapter 4

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

Manufacture in which all
Chapter 4 used are wholly obtained

the materials of

0403

Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk and
or
cream, whether
containing added sugar or other
sweetening
matter or flavoured or containing added fruit,
nuts or cocoa

concentrated

not

or

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

obtained,

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

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

ex Chapter 5

Products of animal origin, not elsewhere speci-
fied or included; except for:

Manufacture in which all
Chapter 5 used are wholly obtained

the materials of

ex 0502

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

Cleaning, disinfecting, sorting and straightening
of bristles and hair

Chapter 6

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

Manufacture in which:
– all the materials of Chapter 6 used are wholly

obtained, and

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

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all
Chapter 7 used are wholly obtained

the materials of

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HS heading No

Description of product

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

(1)

Chapter 8

(2)

(3)

or

(4)

Edible fruit and nuts; peel of citrus fruits or
melons

Manufacture in which:
– all

the fruit and nuts used are wholly

obtained, and

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

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all
Chapter 9 used are wholly obtained

the materials of

0901

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

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all
Chapter 10 used are wholly obtained

the materials of

ex Chapter 11

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

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
leguminous vegetables of heading 0713

the dried, shelled

Drying and milling of leguminous vegetables of
heading 0708

Chapter 12

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

Manufacture in which all
Chapter 12 used are wholly obtained

the materials of

1301

1302

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

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

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

– Mucilages and thickeners, modified, derived

from vegetable products

Manufacture from non-modified mucilages and
thickeners

– Other

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

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HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 14

Vegetable plaiting materials; vegetable products
not elsewhere specified or included

Manufacture in which all
Chapter 14 used are wholly obtained

the materials of

ex Chapter 15

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

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

1501

Pig fat
than that of heading 0209 or 1503:

(including lard) and poultry fat, other

– Fats from bones or waste

– Other

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

Manufacture from meat or edible offal of swine
of heading 0203 or 0206 or of meat and edible
offal of poultry of heading 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 heading,
except
those of heading 0201, 0202, 0204
or 0206 or bones of heading 0506

– Other

Manufacture in which all
Chapter 2 used are wholly obtained

the materials of

1504

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

fractions, of

– Solid fractions

– Other

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

Manufacture in which all the materials of Chap-
ters 2 and 3 used are wholly obtained

ex 1505

Refined lanolin

Manufacture
heading 1505

from crude wool

grease of

1506

Other animal fats and oils and their fractions,
whether or not refined, but not chemically modi-
fied:

– Solid fractions

– Other

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

Manufacture in which all
Chapter 2 used are wholly obtained

the materials of

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HS heading No

Description of product

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

(1)

1507 to
1515

(2)

(3)

or

(4)

Vegetable oils and their fractions:

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

foodstuffs

for

of

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

– Solid fractions, except for that of jojoba oil

Manufacture from other materials of head-
ings 1507 to 1515

– Other

Manufacture in which all the vegetable materials
used are wholly obtained

Animal or vegetable fats and oils and their frac-
tions, partly or wholly hydrogenated, inter-esteri-
fied, 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
head-
ings 1507, 1508, 1511 and 1513 may be
used

of

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

fats or oils or

their

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
head-
ings 1507, 1508, 1511 and 1513 may be
used

of

1516

1517

Chapter 16

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

Manufacture:
– from animals of Chapter 1, and/or
– in which all the materials of Chapter 3 used

are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

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

ex 1701

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 mate-
rials of Chapter 17 used does not exceed 30 %
of the ex-works price of the product

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HS heading No

Description of product

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

(1)

1702

ex 1703

(2)

(3)

or

(4)

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

– Chemically-pure maltose and fructose

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

– Other sugars in solid form, containing added

flavouring or colouring matter

Manufacture in which the value of all the mate-
rials 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

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

containing

flavouring

added

Manufacture in which the value of all the mate-
rials 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

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

1901

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 prepara-
tions 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

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HS heading No

Description of product

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

(1)

1902

1903

1904

(2)

(3)

or

(4)

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

– Containing 20 % or less by weight of meat,

meat offal, fish, crustaceans or molluscs

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

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

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

– all the materials of Chapters 2 and 3 used are

wholly obtained

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

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

cereals or

cereal products

Prepared foods obtained by the swelling or
(for
roasting of
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
elsewhere specified or included

Manufacture:
– from materials of any heading, except those

of heading 1806,

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

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

1905

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

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

ex Chapter 20

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

Manufacture in which all the fruit, nuts or vege-
tables used are wholly obtained

ex 2001

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/259

HS heading No

Description of product

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

(1)

ex 2004 and
ex 2005

2006

2007

(2)

(3)

or

(4)

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

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

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

Manufacture in which the value of all the mate-
rials 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
sweetening matter

Manufacture:
– from materials of any heading, except that of

the product, and

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

ex 2008

– Nuts, not containing added sugar or spirits

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

– Peanut butter; mixtures based on cereals; palm

hearts; maize (corn)

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

– Other except for fruit and nuts cooked other-
wise 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 sweetening matter

Manufacture:
– from materials of any heading, except that of

the product, and

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

ex Chapter 21

Miscellaneous edible preparations; except for:

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

2101

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 substi-
tutes, and extracts, essences and concentrates
thereof

Manufacture:

– from materials of any heading, except that of

the product, and

– in which all

the chicory used is wholly

obtained

L 26/260

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

2103

(2)

(3)

or

(4)

Sauces and preparations therefor; mixed condi-
ments and mixed seasonings; mustard flour and
meal and prepared mustard:

– Sauces

and preparations
condiments and mixed seasonings

therefor; mixed

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

– Mustard flour and meal and prepared mustard Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

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

2106

Food preparations not elsewhere specified or
included

Manufacture:
– from materials of any heading, except that of

ex Chapter 22

Beverages, spirits and vinegar; except for:

the product, and

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

Manufacture:
– from materials of any heading, except that of

the product, and

– in which all the grapes or materials derived

from grapes used are wholly obtained

2202

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

Manufacture:
– from materials of any heading, except that of

the product,

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

– in which all the fruit juice used (except that
is origin-

lime or grapefruit)

of pineapple,
ating

2207

alcohol of

Undenatured ethyl
an alcoholic
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 origin-
ating, arrack may be used up to a limit of 5
% by volume

28.1.2005

EN

Official Journal of the European Union

L 26/261

HS heading No

Description of product

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

(1)

2208

(2)

(3)

or

(4)

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

alcohol of

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 origin-
ating, arrack may be used up to a limit of 5
% by volume

ex Chapter 23

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

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

ex 2301

ex 2303

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

Manufacture in which all the materials of Chap-
ters 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
wholly obtained

the maize used is

ex 2306

Oil cake and other solid residues resulting from
the extraction of olive oil, containing 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 substitutes;
except for:

Manufacture in which all
Chapter 24 used are wholly obtained

the materials of

2402

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

Salt; sulphur; earths and stone; plastering mate-
rials, lime and cement; except for:

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

ex 2504

Natural
carbon content, purified and ground

graphite, with

crystalline

enriched

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

L 26/262

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

ex 2515

ex 2516

(2)

(3)

or

(4)

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

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

Granite, porphyry, basalt, sandstone and other
monumental or building stone, merely cut, by
into blocks or slabs of a
sawing or otherwise,
rectangular (including square) shape, of a thick-
ness 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

in hermetically-sealed

Crushed natural magnesium carbonate (magne-
site),
and
magnesium oxide, whether or not pure, other
than fused magnesia or dead-burned (sintered)
magnesia

containers,

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

ex 2520

Plasters specially prepared for dentistry

Manufacture in which the value of all the mate-
rials 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 heading,
except that of the product

ex Chapter 27

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

bituminous

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

ex 2707

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

Operations of refining and/or one or more
specific process(es) (1)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

28.1.2005

EN

Official Journal of the European Union

L 26/263

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

Petroleum oils and oils obtained from bitumi-
nous 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 prepara-
tions; waste oils

Operations of refining and/or one or more
specific process(es) (2) or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

2711

Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more

2712

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

2713

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

2714

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

specific process(es) (2) or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

(2)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

(2)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

(2)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

L 26/264

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

2715

ex Chapter 28

(2)

(3)

or

(4)

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

(2)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

chemicals;

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

organic

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

the ex-works price of

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

ex 2805

“Mischmetall”

Manufacture by electrolytic or thermal
treat-
ment 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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate penta-
hydrate

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

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

ex Chapter 29

Organic chemicals; except for:

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

the ex-works price of

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
heating fuels

for use as power or

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

(2)

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

28.1.2005

EN

Official Journal of the European Union

L 26/265

HS heading No

Description of product

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

(1)

ex 2902

(2)

(3)

or

(4)

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

(other

(2)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

ex 2905

Metal alcoholates of alcohols of this heading and
of ethanol

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

the ex-works price of

Manufacture in which the
the materials
value of all
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, sulphonated, nitrated or nitro-
sated derivatives

Manufacture from materials of any heading.
However, the value of all the materials of head-
ings 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

ex 2932

– Internal ethers and their halogenated, sulpho-

nated, nitrated or nitrosated derivatives

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

the value of all

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

– Cyclic acetals and internal hemiacetals and
sulphonated, nitrated or

their halogenated,
nitrosated derivatives

Manufacture from materials of any heading

Manufacture in which the
the materials
value of all
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 heading.
However, the value of all the materials of head-
ings 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
heterocyclic
compounds

defined;

other

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

the ex-works price of

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 mate-
rials used does not exceed 50 % of the ex-works
price of the product

L 26/266

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 30

Pharmaceutical products; except for:

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

the ex-works price of

3002

Human blood; animal blood prepared for thera-
peutic, prophylactic or diagnostic uses; antisera
and other blood fractions and modified immuno-
logical products, 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 constitu-
ents which have been mixed together for ther-
apeutic or prophylactic 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 heading,
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

– Other

– – Human blood

– – Animal blood prepared for therapeutic or

prophylactic uses

– – Blood fractions other than antisera, haemo-
globin, blood globulins and serum globulins

– – Haemoglobin, blood globulins and serum

globulins

– – Other

Manufacture from materials of any heading,
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 heading,
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 heading,
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 heading,
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 heading,
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

28.1.2005

EN

Official Journal of the European Union

L 26/267

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

3003 and
3004

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

– Obtained from amikacin of heading 2941

– Other

Manufacture from materials of any heading,
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

Manufacture:
– from materials of any heading, except that of
the product. However, materials of head-
ings 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 specified in note 4(k) to
this Chapter

The origin of the product in its original classifi-
cation shall be retained

ex Chapter 31

Fertilizers; except for:

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

the ex-works price of

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 fertilizers containing two or
three of the fertilizing elements nitrogen, phos-
phorous and potassium; other fertilizers; goods
of this chapter, in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg,
except for:
– sodium nitrate
– calcium cyanamide
– potassium sulphate
– magnesium potassium sulphate

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

their

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

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

ex Chapter 32

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

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

the ex-works price of

Manufacture in which the
the materials
value of all
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 26/268

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

3205

(2)

(3)

or

(4)

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

Manufacture from materials of any heading,
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
product

the ex-works price of

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

the ex-works price of

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

3301

and absolutes;

(terpeneless or not),
resinoids;

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

Manufacture from materials of any heading,
including materials of a different “group” (4) in
this heading. However, materials of the same
group as the product may be used, provided
that their total value does not exceed 20 % of
the ex-works price of the product

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

ex Chapter 34

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

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

the ex-works price of

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 minerals

(1)

Operations of refining and/or one or more
specific process(es)
or
Other operations in which all the materials used
are classified within a heading other than that
of the product. However, materials of the same
heading as the product may be used, provided
that their total value does not exceed 50 % of
the ex-works price of the product

3404

Artificial waxes and prepared waxes:

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

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

the ex-works price of

28.1.2005

EN

Official Journal of the European Union

L 26/269

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from materials of any heading,
except:

– hydrogenated oils having the character of

waxes of heading 1516,

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

– fatty acids not chemically defined or indus-
fatty alcohols having the character of

trial
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
glues; enzymes; except for:

substances; modified

starches;

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

the ex-works price of

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

3505

and other modified starches

Dextrins
(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 heading,
including other materials of heading 3505

– Other

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

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

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

ex 3507

Prepared enzymes not elsewhere specified or
included

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

L 26/270

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 36

Explosives; pyrotechnic products; matches; pyro-
phoric alloys; certain combustible preparations

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

the ex-works price of

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 or cinematographic goods; except
for:

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

the ex-works price of

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, sensi-
tised, 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 photography, in

packs

Manufacture from materials of any heading,
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
product

the ex-works price of

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 heading,
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 product

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

3702

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

instant print

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

3704

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

Manufacture from materials of any heading,
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

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

ex Chapter 38

Miscellaneous chemical products; except for:

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

the ex-works price of

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

28.1.2005

EN

Official Journal of the European Union

L 26/271

HS heading No

Description of product

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

(1)

ex 3801

(2)

(3)

or

(4)

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw
spirits of sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

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

Manufacture in which the
the materials
value of all
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

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

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

Finishing agents, dye carriers to accelerate 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

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

L 26/272

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

3810

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

Pickling preparations for metal surfaces; fluxes
and other auxiliary preparations for soldering,
brazing or welding; soldering, 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

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

– Prepared

additives

oil,
containing petroleum oils or oils obtained
from bituminous minerals

lubricating

for

– Other

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

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

Prepared rubber accelerators; compound plastici-
sers for rubber or plastics, not elsewhere speci-
fied or included; anti-oxidizing preparations and
other compound stabilizers for rubber or plastics

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

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

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

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

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

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

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

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

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

diagnostic or

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

laboratory

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

28.1.2005

EN

Official Journal of the European Union

L 26/273

HS heading No

Description of product

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

(1)

3823

(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 heading,
except that of the product

– Industrial fatty alcohols

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

3824

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

and preparations of

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

the ex-works price of

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

The following of this heading:

–
– – Prepared binders

for
cores based on natural resinous products
– – Naphthenic acids, their water-insoluble salts

foundry moulds or

and their esters

– – Sorbitol other than that of heading 2905

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

– – Ion exchangers
– – Getters for vacuum tubes

– – Alkaline iron oxide for the purification of

gas

– – Ammoniacal gas liquors and spent oxide

produced in coal gas purification

their water-inso-

– – Sulphonaphthenic acids,
luble salts and their esters
– – Fusel oil and Dippel's oil
– – Mixtures of salts having different anions
– – Copying pastes with a basis of gelatin,
whether or not on a paper or textile backing

– Other

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

L 26/274

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

3901 to
3915

(2)

(3)

or

(4)

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 products

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

– Other

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

– within the above limit, the value of all the
materials of Chapter 39 used does not exceed
20 % of the ex-works price of the product (5)

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 mate-
rials of Chapter 39 used does not exceed 20 %
of the ex-works price of the product (5)

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

ex 3907

– Copolymer, made from polycarbonate and
copolymer

acrylonitrile-butadiene-styrene
(ABS)

– Polyester

3912

Cellulose and its chemical derivatives, not else-
where specified or included, in primary forms

3916 to
3921

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

Manufacture from materials of any heading,
except that of the product. However, materials
of the same heading as the product may be
used, provided that their total value does not
exceed 50 % of
the
product (5)

the ex-works price of

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

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

– Flat products,

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

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

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

– Other:

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

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

– within the above limit, the value of all the
materials of Chapter 39 used does not exceed
20 % of the ex-works price of the product (5)

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

28.1.2005

EN

Official Journal of the European Union

L 26/275

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– – Other

Manufacture in which the value of all the mate-
rials of Chapter 39 used does not exceed 20 %
of the ex-works price of the product (5)

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

ex 3920

– Ionomer sheet or film

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

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

ethylene

a

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

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

– Sheets of regenerated cellulose, polyamides or

polyethylene

Manufacture in which the value of all the mate-
rials 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 (6)

3922 to
3926

Articles of plastics

Manufacture in which the value of all the mate-
rials 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 heading,
except that of the product

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

in primary

Manufacture in which the value of all the mate-
rubber, does not
rials used, except natural
the
exceed 50 % of
product

the ex-works price of

L 26/276

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

4012

(2)

(3)

or

(4)

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

– Retreaded pneumatic, solid or cushion tyres,

Retreading of used tyres

of rubber

– Other

Manufacture from materials of any heading,
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 furskins) and
leather; except for:

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

ex 4102

Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins,

with wool on

4104 to
4106

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

Retanning of tanned leather
Or
Manufacture from materials of any heading,
except that of the product

4107, 4112
and 4113

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

after

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

ex 4114

leather and patent

Patent
metallised leather

laminated leather;

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

Chapter 42

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/277

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 43

Furskins and artificial fur; manufactures thereof;
except for:

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

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

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

– Other

Manufacture from non-assembled,
dressed furskins

tanned or

4303

Articles of apparel, clothing accessories and
other articles of furskin

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

ex Chapter 44

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

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

ex 4403

Wood roughly squared

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

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

Splicing, planing, sanding or end-jointing

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 and mouldings,
skirting and other moulded boards

including moulded

Beading or moulding

ex 4415

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

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats,
products and parts thereof, of wood

tubs and other coopers'

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

L 26/278

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4418

– Builders' joinery and carpentry of wood

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

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except

drawn wood of heading 4409

ex Chapter 45

Cork and articles of cork; except for:

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

4503

Articles of natural cork

Manufacture 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 heading,
except that of the product

Chapter 47

Pulp of wood or of other fibrous cellulosic mate-
rial; recovered (waste and scrap) paper or paper-
board

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

ex Chapter 48

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

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

ex 4811

Paper and paperboard, ruled,
only

lined or squared

Manufacture from paper-making materials of
Chapter 47

4816

4817

transfer

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

than those

papers

(other

Manufacture from paper-making materials of
Chapter 47

Envelopes, letter cards, plain postcards and corre-
spondence 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

28.1.2005

EN

Official Journal of the European Union

L 26/279

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4818

Toilet paper

Manufacture from paper-making materials of
Chapter 47

ex 4819

Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard,
cellulose
wadding or webs of cellulose 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 mate-
rials used does not exceed 50 % of the ex-works
price of the product

ex 4823

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

Manufacture from paper-making materials of
Chapter 47

ex Chapter 49

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

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

4909

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

greetings, messages

personal

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

4910

Calendars of
calendar blocks:

any

kind, printed,

including

– Calendars of

type or with
the “perpetual”
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 heading,
except those of headings 4909 and 4911

L 26/280

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk waste

5004 to

ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (7):
– 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 (7)

– Other

Manufacture from (7):

– 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 prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
permanent finishing, decatising,
impregnating,
mending and burling), provided that the value
of the unprinted fabric used does not exceed
47,5 % of the ex-works price of the product

setting,

shrink

ex Chapter 51

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

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

5106 to
5110

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

Manufacture from (7):
– 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

28.1.2005

EN

Official Journal of the European Union

L 26/281

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

5111 to
5113

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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– 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 prepara-
tory or finishing operations (such as scouring,
raising,
bleaching, mercerising, heat
processing,
calendering,
resistance
permanent finishing, decatising,
impregnating,
mending and burling), provided that the value
of the unprinted fabric used does not exceed
47,5 % of the ex-works price of the product

setting,

shrink

ex Chapter 52

Cotton; except for:

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

5204 to
5207

Yarn and thread of cotton

5208 to
5212

Woven fabrics of cotton:

Manufacture from (7):
– 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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– 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

L 26/282

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

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

setting,

shrink

ex Chapter 53

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

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

5306 to
5308

Yarn of other vegetable textile fibres; paper yarn Manufacture from (7):

– raw silk or silk waste, carded or combed or

otherwise prepared for spinning,

– natural

fibres, not carded or combed or

otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials

5309 to
5311

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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
– 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 prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
permanent finishing, decatising,
impregnating,
mending and burling), provided that the value
of the unprinted fabric used does not exceed
47,5 % of the ex-works price of the product

setting,

shrink

28.1.2005

EN

Official Journal of the European Union

L 26/283

HS heading No

Description of product

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

(1)

5401 to
5406

(2)

(3)

or

(4)

Yarn, monofilament and thread of man-made
filaments

Manufacture from (7):
– raw silk or silk waste, carded or combed or

otherwise prepared for spinning,

– natural

fibres, not carded or combed or

otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials

5407 and
5408

Woven fabrics of man-made filament yarn:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– 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 prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
impregnating,
permanent finishing, decatising,
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

setting,

shrink

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 (7):
– 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

L 26/284

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

5512 to
5516

(2)

(3)

or

(4)

Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
– 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 prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
raising,
processing,
calendering,
resistance
impregnating,
permanent finishing, decatising,
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

setting,

shrink

ex Chapter 56

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

Manufacture from (7):
– coir yarn,
– natural fibres,
– chemical materials or textile pulp, or
– paper-making materials

5602

Felt, whether or not
covered or laminated:

impregnated,

coated,

– Needleloom felt

Manufacture from (7):
– natural fibres, or
– chemical materials or textile pulp
However:

– polypropylene filament of heading 5402,
– polypropylene
fibres
or 5506, or

heading

of

5503

– Other

– polypropylene filament tow of heading 5501,
of which the denomination in all cases of a
single filament or fibre is less than 9 decitex,
may be used, provided that their total value
does not exceed 40 % of the ex-works price of
the product

Manufacture from (7):
– natural fibres,
– man-made staple fibres made from casein, or
– chemical materials or textile pulp

28.1.2005

EN

Official Journal of the European Union

L 26/285

HS heading No

Description of product

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

(2)

(3)

or

(4)

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

impregnated,

coated,

– Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not
textile covered

– Other

Manufacture from (7):
– natural

fibres, not carded or combed or

otherwise processed for spinning,
– chemical materials or textile pulp, or
– paper-making materials

(1)

5604

5605

5606

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

and strip and the

like of
Gimped yarn,
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

– Of other felt

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,

fibres, not

– chemical materials or textile pulp, or
– paper-making materials

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,

fibres, not

– chemical materials or textile pulp, or
– paper-making materials

Manufacture from (7):
– natural fibres, or
– chemical materials or textile pulp
However:

– polypropylene filament of heading 5402,
– polypropylene fibres of heading 5503 or

5506, or

– polypropylene filament tow of heading 5501,
of which the denomination in all cases of a
single filament or fibre is less than 9 decitex,
may be used, provided that their total value
does not exceed 40 % of the ex-works price of
the product
Jute fabric may be used as a backing

Manufacture from (7):
– natural

fibres, not carded or combed or

otherwise processed for spinning, or

– chemical materials or textile pulp

L 26/286

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (7):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or
– man-made

fibres, not

staple

carded or

combed or otherwise processed for spinning

Jute fabric may be used as a backing

ex Chapter 58

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

– Combined with rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp
or

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

setting,

shrink

5805

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

(for

Manufacture from materials of any heading,
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

28.1.2005

EN

Official Journal of the European Union

L 26/287

HS heading No

Description of product

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

(1)

5901

(2)

(3)

or

(4)

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

like;

the

Manufacture from yarn

5902

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

– Containing not more than 90 % by weight of

Manufacture from yarn

textile materials

– Other

Manufacture from chemical materials or textile
pulp

5903

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

Manufacture from yarn
or
Printing accompanied by at least two prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
rasing,
processing,
calendering,
resistance
permanent finishing, decatising,
impregnating,
mending and burling), provided that the value
of the unprinted fabric used does not exceed
47,5 % of the ex-works price of the product

setting,

shrink

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 (7)

5905

Textile wall coverings:

– Impregnated, coated, covered or

laminated

Manufacture from yarn

with rubber, plastics or other materials

– Other

Manufacture from (7):

– coir yarn,
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp
or

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

setting,

shrink

L 26/288

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

5906

(2)

(3)

or

(4)

Rubberised textile fabrics, other than those of
heading 5902:

– Knitted or crocheted fabrics

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp

– Other fabrics made of synthetic filament 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 prepara-
tory or finishing operations (such as scouring,
bleaching, mercerising, heat
rasing,
processing,
calendering,
resistance
permanent finishing, decatising,
impregnating,
mending and burling), provided that the value
of the unprinted fabric used does not exceed
47,5 % of the ex-works price of the product

setting,

shrink

5908

Textile wicks, woven, plaited or knitted,
for
lamps, stoves, lighters, candles or the like; incan-
descent gas mantles and tubular knitted gas
mantle fabric therefor, whether or not impreg-
nated:

– Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas-mantle
fabric

– Other

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

5909 to
5911

Textile articles of a kind suitable for industrial
use:

– Polishing discs or rings other than of felt of

heading 5911

Manufacture from yarn or waste fabrics or rags
of heading 6310

28.1.2005

EN

Official Journal of the European Union

L 26/289

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

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

– Other

Chapter 60

Knitted or crocheted fabrics

Manufacture from (7):

– coir yarn,
– the following materials:

– – yarn of polytetrafluoroethylene (8),
polyamide,
– – yarn, multiple,

coated
impregnated or covered with a phenolic
resin,

of

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

– – monofil of polytetrafluoroethylene (8),
– – yarn of synthetic textile fibres of poly(pphe-

nylene terephthalamide),

– – glass fibre yarn, coated with phenol resin

and gimped with acrylic yarn (8),

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

– – natural fibres,
– – man-made staple

fibres not carded or
combed or otherwise processed for spin-
ning, or

– – chemical materials or textile pulp

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories,
knitted or crocheted:

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

Manufacture from yarn (7) (9)

– Other

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

– chemical materials or textile pulp

L 26/290

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 62

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

Manufacture from yarn (7)

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

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

ex 6210 and
ex 6216

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

6213 and
6214

Handkerchiefs,
mantillas, veils and the like:

shawls,

scarves, mufflers,

– Embroidered

– Other

6217

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

– Embroidered

– Fire-resistant equipment of fabric covered with

foil of aluminised polyester

Manufacture from yarn (9)
or
Manufacture
fabric,
provided that the value of the unembroidered
fabric used does not exceed 40 % of the ex-
works price of the product (9)

from unembroidered

Manufacture from yarn (9)
or
Manufacture from uncoated fabric, provided
that the value of the uncoated fabric used does
not exceed 40 % of the ex-works price of the
product (9)

Manufacture from unbleached single yarn (7) (9)
or
Manufacture
fabric,
provided that the value of the unembroidered
fabric used does not exceed 40 % of the ex-
works price of the product (9)

from unembroidered

Manufacture from unbleached single yarn (7) (9)
or

Making up, followed by printing accompanied
by at least two preparatory or finishing opera-
tions (such as scouring, bleaching, mercerising,
heat setting, raising, calendering, shrink resis-
tance processing, permanent
finishing, deca-
impregnating, mending and burling),
tising,
provided that
the value of all the unprinted
goods of headings 6213 and 6214 used does
not exceed 47,5 % of the ex-works price of the
product

Manufacture from yarn (9)
or
Manufacture
fabric,
provided that the value of the unembroidered
fabric used does not exceed 40 % of the ex-
works price of the product (9)

from unembroidered

Manufacture from yarn (9)
or
Manufacture from uncoated fabric, provided
that the value of the uncoated fabric used does
not exceed 40 % of the ex-works price of the
product (9)

28.1.2005

EN

Official Journal of the European Union

L 26/291

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Interlinings for collars and cuffs, cut out

Manufacture:
– from materials of any heading, except that of

the product, and

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

– Other

Manufacture from yarn (9)

ex Chapter 63

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

articles;

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

6301 to
6304

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

– Of felt, of nonwovens

Manufacture from (7):
– natural fibres, or
– chemical materials or textile pulp

– Other:

– – Embroidered

Manufacture from unbleached single yarn (9) (10)
or
Manufacture from unembroidered fabric (other
than knitted or crocheted), provided that the
value of the unembroidered fabric used does
not exceed 40 % of the ex-works price of the
product

– – Other

Manufacture from unbleached single yarn (9) (11)

6305

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

Manufacture from (7):
– natural fibres,
– man-made

staple

carded or
combed or otherwise processed for spinning,
or

fibres, not

6306

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

– chemical materials or textile pulp

– Of nonwovens

Manufacture from (7) (9):
– natural fibres, or
– chemical materials or textile pulp

– Other

Manufacture from unbleached single yarn (7) (9)

6307

Other made-up articles, including dress patterns Manufacture in which the value of all the mate-
rials used does not exceed 40 % of the ex-works
price of the product

L 26/292

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

6308

(2)

(3)

or

(4)

consisting of woven fabric

Sets
and yarn,
whether or not with accessories, for making up
into rugs, tapestries, embroidered table cloths or
serviettes, or similar 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
their total value
incorporated, provided that
does not exceed 15 % of the ex-works price of
the set

ex Chapter 64

Footwear, gaiters and the like; parts of such arti-
cles; except for:

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

6406

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

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

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture from materials of any heading,
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 from yarn or textile fibres (9)

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

Manufacture from yarn or textile fibres (9)

ex Chapter 66

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

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

6601

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

Manufacture in which the value of all the mate-
rials 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 heading,
except that of the product

28.1.2005

EN

Official Journal of the European Union

L 26/293

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 68

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

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

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 heading

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

from worked mica
Manufacture
agglomerated or reconstituted mica)

(including

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for:

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

ex 7003,
ex 7004 and
ex 7005

7006

Glass with a non-reflecting layer

Manufacture from materials of heading 7001

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 semiconductor grade in
accordance with SEMII-standards (11)

Manufacture
substrate of heading 7006

from non-coated

glass-plate

– 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

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

Manufacture from materials of heading 7001

bottles,

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

Manufacture from materials of any heading,
except that of the product
or
Cutting of glassware, provided that
value of
exceed 50 % of
product

the total
the uncut glassware used does not
the

the ex-works price of

L 26/294

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

7013

(2)

(3)

or

(4)

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

the total
the uncut glassware used does not
the

Manufacture from materials of any heading,
except that of the product
or
Cutting of glassware, provided that
value of
exceed 50 % of
product
or
Hand-decoration (except silk-screen printing) of
hand-blown glassware, provided that the total
value of the hand-blown glassware used does
not exceed 50 % of the ex-works price of the
product

the ex-works price of

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; imita-
tion jewellery; coin; except for:

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

ex 7101

Natural or cultured pearls, graded and tempora-
rily strung for convenience of transport

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

ex 7102,
ex 7103 and
ex 7104

Worked
(natural, synthetic or reconstructed)

precious

semi-precious

or

7106, 7108
and 7110

Precious metals:

– Unwrought

stones

Manufacture from unworked precious or semi-
precious stones

Manufacture from materials of any heading,
except those of headings 7106, 7108 and 7110
or
Electrolytic, thermal or chemical separation of
precious metals of heading 7106, 7108 or 7110
or
Alloying of precious metals of heading 7106,
7108 or 7110 with each other or with base
metals

– Semi-manufactured or in powder form

Manufacture from unwrought precious metals

28.1.2005

EN

Official Journal of the European Union

L 26/295

HS heading No

Description of product

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

(1)

ex 7107,
ex 7109 and
ex 7111

(2)

(3)

or

(4)

Metals clad with precious metals, semi-manufac-
tured

Manufacture from metals clad with precious
metals, unwrought

7116

Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or recon-
structed)

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

7117

Imitation jewellery

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

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

the ex-works price of

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of iron or non-alloy steel Manufacture from materials of 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 primary
forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of
heading 7207

ex 7218,

7219 to
7222

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

Manufacture from ingots or other primary
forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of
heading 7218

ex 7224,

7225 to
7228

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

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

7229

Wire of other alloy steel

Manufacture from semi-finished materials of
heading 7224

L 26/296

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 73

Articles of iron or steel; except for:

Manufacture from materials of any heading,
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, bedplates, ties and
other material specialised for jointing or fixing
rails

Manufacture from materials of heading 7206

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

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

7308

structures

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

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
product

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

ex 7315

Skid chain

Manufacture in which the value of all the mate-
rials 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

Copper mattes;
copper)

cement

copper

(precipitated

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

28.1.2005

EN

Official Journal of the European Union

L 26/297

HS heading No

Description of product

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

(1)

7402

(2)

(3)

or

(4)

Unrefined copper; copper anodes for electrolytic
refining

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

7403

Refined copper and copper alloys, unwrought:

– Refined copper

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

– Copper alloys and refined copper containing

other elements

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

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:
– from materials of any heading, except that of

the product, and

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

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 heading,
except that of the product

ex Chapter 76

Aluminium and articles thereof; except for:

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

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 treat-
ment from unalloyed aluminium or waste and
scrap of aluminium

L 26/298

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

7602

Aluminium waste or scrap

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

ex 7616

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

Chapter 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

7801

Unwrought lead:

Manufacture:
– from materials of any heading, except that of
the product. However, gauze, cloth, grill,
netting,
and
similar materials (including endless bands) of
aluminium wire, or expanded metal of alumi-
nium may be used; and

reinforcing

fencing,

fabric

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

Manufacture:
– from materials of any heading, except that of

the product, and

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

– Refined lead

Manufacture from “bullion”or “work” lead

– Other

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

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:
– from materials of any heading, except that of

the product, and

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

28.1.2005

EN

Official Journal of the European Union

L 26/299

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

7901

Unwrought zinc

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

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:
– from materials of any heading, except that of

the product, and

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

8001

Unwrought tin

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

8002 and
8007

Tin waste and scrap; other articles of tin

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

Chapter 81

Other base metals; cermets; articles thereof:

– Other base metals, wrought; articles thereof

Manufacture in which the value of all the mate-
rials 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 heading,
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 heading,
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 heading,
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 26/300

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8207

(2)

(3)

or

(4)

for pressing,

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

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 heading,
except
the product. However, knife
blades and handles of base metal may be used

that of

8214

8215

Other articles of cutlery (for example, hair clip-
pers, butchers' or kitchen cleavers, choppers and
mincing knives, paper knives); manicure or pedi-
cure sets and instruments (including nail files)

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

forks,

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

ladles,

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

ex Chapter 83

Miscellaneous articles of base metal; except for:

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

ex 8302

Other mountings,
fittings and similar articles
suitable for buildings, and automatic door closers

that of

Manufacture from materials of any heading,
except
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

ex 8306

Statuettes and other ornaments, of base metal

that of

Manufacture from materials of any heading,
except
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

28.1.2005

EN

Official Journal of the European Union

L 26/301

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 84

Nuclear reactors, boilers, machinery and mechan-
ical appliances; parts 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 40 % of the ex-works price
of the product

ex 8401

Nuclear fuel elements

Manufacture from materials of any heading,
except that of the product (12)

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

8402

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

Manufacture:
– from materials of any heading, 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
the materials
value of all
used does not exceed 25 %
of the ex-works price of the
product

8403 and
ex 8404

Central heating boilers other
heading 8402 and auxiliary plant
heating boilers

than those of
for central

Manufacture from materials of any heading,
except those of headings 8403 and 8404

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

8406

Steam turbines and other vapour turbines

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

8407

Spark-ignition reciprocating or rotary internal
combustion piston engines

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

8408

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

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

8409

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

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

8411

Turbo-jets,
turbines

turbo-propellers

and

other

gas

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

L 26/302

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

8412

Other engines and motors

Manufacture in which the value of all the mate-
rials 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

Manufacture in which the
value of all
the materials
used does not exceed 25 %
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

8415

8418

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

and humidity,

including

for

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

Refrigerators, freezers and other refrigerating or
freezing equipment,
electric or other; heat
pumps other than air conditioning 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

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

ex 8419

Machines
paperboard industries

for wood, paper pulp, paper 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 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

28.1.2005

EN

Official Journal of the European Union

L 26/303

HS heading No

Description of product

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

(1)

8420

(2)

(3)

or

(4)

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

rolling machines, 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 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

8423

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

or

Manufacture:
– from materials of any heading, except that of

the product, and

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

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

8425 to
8428

Lifting,
machinery

handling,

loading

or

unloading

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

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

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

8429

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

– Road rollers

– Other

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

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

– within the above limit, the value of all the
materials of 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

L 26/304

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8430

(2)

(3)

or

(4)

tamping,

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

compacting,

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

ex 8431

Parts suitable for use solely or principally with
road rollers

Manufacture in which the value of all the mate-
rials 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 finishing 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 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 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
the materials
value of all
used does not exceed 30 %
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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

ex 8448

Auxiliary machinery for use with machines of
headings 8444 and 8445

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

8452

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

– 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 origin-
ating materials used, and
thread-tension,

crochet

zigzag

– the

and

mechanisms used are originating

28.1.2005

EN

Official Journal of the European Union

L 26/305

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

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

8469 to
8472

Office machines (for example, typewriters, calcu-
automatic data processing
lating machines,
machines,
stapling
machines)

duplicating machines,

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

8480

Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than
ingot moulds), metal carbides, glass, mineral
materials, rubber or plastics

Manufacture in which the value of all the mate-
rials 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

8484

8485

Gaskets and similar
joints of metal sheeting
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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

not

parts,
electrical
Machinery
connectors,
insulators, coils, contacts or other
electrical features, not specified or included else-
where in this Chapter

containing

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

ex Chapter 85

Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, televi-
sion 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, 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

L 26/306

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8501

(2)

(3)

or

(4)

Electric motors and generators (excluding gener-
ating 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

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

8502

Electric generating sets and rotary converters

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

– 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

ex 8504

Power supply units for automatic data-processing
machines

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

ex 8518

loudspeakers,
Microphones and stands therefor;
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, and

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

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

8519

(record-decks),

record-players,
Turntables
cassette-players and other
sound reproducing
apparatus, not incorporating 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, 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

8520

tape

Magnetic
sound
recording apparatus, whether or not incorpor-
ating a sound reproducing device

and other

recorders

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

(1)

8521

8522

8523

8524

8525

28.1.2005

EN

Official Journal of the European Union

L 26/307

HS heading No

Description of product

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

(2)

(3)

or

(4)

Video recording or
whether or not incorporating a video tuner

reproducing

apparatus,

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

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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

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 mate-
rials 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 produc-
tion of
records, but excluding products of
Chapter 37:

– Matrices and masters for the production of

records

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

– Other

for

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

television cameras;

image

still

8526

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

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

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

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

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

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

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

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

L 26/308

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8527

(2)

(3)

or

(4)

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

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

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

8528

Reception apparatus for television, whether or
not incorporating radio broadcast receivers or
sound or video recording or reproducing appa-
ratus; 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, and

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

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

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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

– Other

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

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

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

8535 and
8536

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/309

HS heading No

Description of product

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

(1)

8537

(2)

(3)

or

(4)

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

distribution

the

or

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

– within the above limit, the value of all the
materials of heading 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,
devices, except wafers not yet cut into chips

transistors and similar semi-conductor

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

8542

Electronic integrated circuits and microassem-
blies:

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

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

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

8544

8545

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

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

carbon

electrodes,

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

brushes,

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

8547

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

(for example,

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

L 26/310

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8548

(2)

(3)

or

(4)

and

electric

Waste and scrap of primary cells, primary
batteries
spent
primary cells, spent primary batteries and spent
of
electric
parts
machinery or
specified or
apparatus, not
included elsewhere in this Chapter

accumulators;

accumulators;

electrical

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

ex Chapter 86

Railway or tramway locomotives, rolling-stock
and parts thereof;
tramway track
fixtures and fittings and parts thereof; mechanical
(including electro-mechanical)
traffic signalling
equipment of all kinds; except for:

railway or

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

8608

Railway or tramway track fixtures and fittings;
mechanical (including electromechanical) signal-
ling, safety or traffic control equipment for rail-
ways,
inland waterways,
roads,
parking facilities, port installations or airfields;
parts of the foregoing

tramways,

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

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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

8709

trucks,

self-propelled, not

Works
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, 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

8710

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

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

8711

Motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-
cars; side-cars:

– With reciprocating internal combustion piston

engine of a cylinder capacity:

– – Not exceeding 50 cm (3)

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

28.1.2005

EN

Official Journal of the European Union

L 26/311

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

– – Exceeding 50 cm (3)

– Other

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

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

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

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

ex 8712

Bicycles without ball bearings

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

Manufacture in which the
the materials
value of all
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

8716

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for: Manufacture from materials of any heading,

except that of the product

ex 8804

Rotochutes

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

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

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

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

L 26/312

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

8805

(2)

(3)

or

(4)

Aircraft launching gear; deck-arrestor or similar
gear; ground flying trainers; parts of the fore-
going articles

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

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

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any heading,
except that of the product. However, hulls of
heading 8906 may not be used

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

ex Chapter 90

Optical,
measuring,
surgical
accessories thereof; except for:

photographic,
cinematographic,
checking, precision, medical or
instruments and apparatus; parts and

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

9001

9002

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

elements,

optical

of

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

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

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

9004

Spectacles, goggles and the
protective or other

like,

corrective,

Manufacture in which the value of all the mate-
rials 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 telescopes and mountings therefor

Manufacture:
– from materials of any heading, except that of

the product,

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

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

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

28.1.2005

EN

Official Journal of the European Union

L 26/313

HS heading No

Description of product

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

(1)

ex 9006

(2)

(3)

or

(4)

(other

Photographic
cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than electrically ignited flash-
bulbs

than

Manufacture:
– from materials of any heading, except that of

the product,

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

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

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

9007

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

and

Manufacture:
– from materials of any heading, except that of

the product,

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

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

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

9011

Compound optical microscopes, including those
for photomicrography, cinephotomicrography or
microprojection

Manufacture:
– from materials of any heading, except that of

the product,

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

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

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

ex 9014

Other navigational instruments and appliances

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

9015

(including

Surveying
photogrammetrical
surveying), hydrographic, oceanographic, hydro-
instru-
logical, meteorological or geophysical
ments and appliances,
excluding compasses;
rangefinders

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

9016

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

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

L 26/314

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

9017

(2)

(3)

or

(4)

example,

instruments

Drawing, marking-out or mathematical calcu-
lating
drafting
(for
machines, pantographs, protractors, 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 elsewhere in
this chapter

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

9018

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

– Dentists' chairs incorporating dental appliances

or dentists' spittoons

Manufacture from materials of any heading,
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

– 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

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

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

9020

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

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

9024

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

compressibility,

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

28.1.2005

EN

Official Journal of the European Union

L 26/315

HS heading No

Description of product

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

(1)

9025

9026

9027

(2)

(3)

or

(4)

Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers, hygro-
meters and psychrometers, recording or not, and
any combination of these instruments

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

Instruments and apparatus
for measuring or
checking the flow, level, pressure or other vari-
ables of
flow
meters, level gauges, manometers, heat meters),
excluding
of
instruments
heading 9014, 9015, 9028 or 9032

liquids or gases (for example,

apparatus

and

and apparatus

spectrometers, gas or

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

light

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

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

9028

liquid or electricity supply or production

Gas,
meters, including calibrating meters therefor:

– Parts and accessories

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

9029

9030

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

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

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

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

9031

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

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

L 26/316

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

9032

9033

(2)

(3)

or

(4)

Automatic regulating or controlling instruments
and apparatus

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

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

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

9105

Other clocks

9109

Clock movements, complete and assembled

9110

Complete watch or clock movements, unas-
sembled or partly assembled (movement sets);
incomplete watch
clock movements,
or
assembled; rough watch or clock movements

9111

Watch cases and parts thereof

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 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 40 % of the ex-works price of the
product, and

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

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

Manufacture:
– from materials of any heading, except that of

the product, and

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

Manufacture 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, 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

28.1.2005

EN

Official Journal of the European Union

L 26/317

HS heading No

Description of product

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

(1)

9113

(2)

(3)

or

(4)

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 mate-
rials used does not exceed 40 % of the ex-works
price of the product

– Other

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

Chapter 92

Musical
such articles

instruments; parts and accessories of

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

Chapter 93

Arms and ammunition; parts and accessories
thereof

Manufacture in which the value of all the mate-
rials 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;
illuminated name-
plates and the
like; prefabricated buildings;
except for:

illuminated signs,

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

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

ex 9401 and
ex 9403

Base metal
incorporating unstuffed
cotton cloth of a weight of 300 g/m (2) or less

furniture,

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

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

– the value of the cloth does not exceed 25 %
of the ex-works price of the product, and
– all the other materials used are originating
and are classified in a heading other than
heading 9401 or 9403

Manufacture in which the value of all the mate-
rials 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;
illumi-
nated name-plates and the like, having a perma-
nently fixed light source, and parts thereof not
elsewhere specified or included

illuminated signs,

9406

Prefabricated buildings

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

L 26/318

EN

Official Journal of the European Union

28.1.2005

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 95

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

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

9503

toys; reduced-size (“scale”) models and
recreational models, working or not;

Other
similar
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 heading,
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 heading,
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

ex 9603

Brooms and brushes (except for besoms and the
like and brushes made from marten or squirrel
hair), hand-operated mechanical floor sweepers,
not motorized, paint pads and rollers, squeegees
and mops

Manufacture in which the value of all the mate-
rials 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

9606

Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these
articles; button blanks

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
their total value
incorporated, provided that
does not exceed 15 % of the ex-works price of
the set

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

9608

felt-tipped and other porous-
Ball-point pens;
tipped pens and markers; fountain pens, stylo-
graph pens and other pens; duplicating stylos;
propelling or sliding pencils; pen-holders, pencil-
holders and similar holders; parts (including caps
and clips) of the foregoing articles, other than
those of heading 9609

Manufacture from materials of any heading,
except that of the product. However, nibs or
nib-points of the same heading as the product
may be used

28.1.2005

EN

Official Journal of the European Union

L 26/319

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

9612

Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not
on spools or in cartridges; ink-pads, whether or
not inked, with or without boxes

ex 9613

Lighters with piezo-igniter

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 mate-
rials of heading 9613 used does not exceed 30
% of the ex-works price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of art, collectors' pieces and antiques

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

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

(1)
(2)
(3) 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 prepara-

tions, provided that they are not classified in another heading in Chapter 32.

(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(5)

In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter
(i.e. Hazefactor), is less than 2 %.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
See Introductory Note 6.
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to
shape), see Introductory Note 6.

(6)

(7)
(8)
(9)
(10)

(11) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.

L 26/320

EN

Official Journal of the European Union

28.1.2005

ANNEX XIII

‘ANNEX IV

28.1.2005

EN

Official Journal of the European Union

L 26/321

L 26/322

EN

Official Journal of the European Union

28.1.2005

INFORMATION CONCERNING THE DATE OF ENTRY INTO FORCE OF THE STABILISATION AND ASSO-
CIATION AGREEMENT BETWEEN THE EUROPEAN COMMUNITIES AND THEIR MEMBER STATES, OF THE
ONE PART, AND THE REPUBLIC OF CROATIA, OF THE OTHER PART

The Stabilisation and Association Agreement between the European Communities and their Member
States, of the one part, and the Republic of Croatia, of the other part (1), signed in Luxembourg on
29 October 2001, enters into force on 1 February 2004, in accordance with Article 129 of the Agreement.

(1) See page 3 of this Official Journal.