Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1
Date: 2005-09-07
Institutions: European Commission
Subjects: CCT duties, customs debt, inward processing

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Amendment to the guidelines concerning Part II, Title III ‘Customs procedures with economic
impact’ of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for
the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs
Code published in the Official Journal of the European Communities C 269, 24.9.2001, p. 1

(2005/C 219/03)

The guidelines are amended as follows:

1. In Chapter 2 customs warehousing after the part ‘Usual forms of handling, mixing of olive oil’ the

following text shall be inserted:

‘Calculation of the amount of import duty in the context of item 19, second sentence, of
Annex 72 (1)

Example 1:

The following operation has been carried out as usual forms of handling (ufh) under the customs ware-
housing procedure: Replacement of an exhaust pipe, which has been fitted in a car, by a better quality
exhaust (stainless steel). Both car and exhaust pipe (stainless steel) are placed under the customs
warehousing procedure. The car has been declared for release for free circulation after carrying out
ufh. How should the amount of import duty be calculated?

Goods

Customs value

Import duty rate

Amount of import duty

Vehicle before carrying out ufh
(CN-code 8703 32 19)

Exhaust pipe (stainless steel)
(CN-code 8708 92 90)

Vehicle after carrying out ufh
(CN-code 8703 32 19)

EUR 30 000

EUR 3 000

EUR 32 000
(EUR 30 000
– EUR 1 000
+ EUR 3 000)

10 %

4,5 %

10 %

Replaced exhaust pipe
(CN-code 8708 92 90)

EUR 1 000

4,5 %

EUR 3 200

EUR 45 are due if the
exhaust pipe is declared
for release for free circu-
lation

Example 2

The following operation has been carried out as usual forms of handling (ufh) under the customs ware-
housing procedure: Replacement of an exhaust pipe, which has been fitted in a car, by a better quality
exhaust (stainless steel). The car is placed under the customs warehousing procedure and the
exhaust pipe (stainless steel) is free circulation. The car has been declared for release for free circula-
tion after carrying out ufh. How should the amount of import duty be calculated?

Goods

Customs value

Import duty rate

Amount of import duty

Vehicle before carrying out ufh
(CN-code 8703 32 19)

Exhaust pipe (stainless steel)
(CN-code 8708 92 90)

Vehicle after carrying out ufh
(CN-code 8703 32 19)

EUR 30 000

10 %

EUR 0

Not applicable

EUR 29 000
(EUR 30 000
– EUR 1 000)

10 %

EUR 2 900

Replaced exhaust pipe
(CN-code 8708 92 90)

EUR 1 000

4,5 %

EUR 45 are due if the
exhaust pipe is declared
for release for free circu-
lation’

(1) The following examples concerning the calculation of the amount of import duty in accordance with item 19,

second sentence, of Annex 72 CCIP are also applicable in case of type D customs warehouse.

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2. In Chapter 3 inward processing after the part ‘production accessories’ the following text shall be

inserted:

Background

‘Economic conditions

(Article 539(2)(c))

International commitments limit the amount of export refunds which may be paid by the EU on Non
Annex I (NAI) goods to EUR 415 million per budget year. However, in circumstances where the fore-
casted requirement for refund exceeds the available funds Article 11 of Council Regulation (EC) No
3448/93 provides for a system whereby the economic conditions referred to in Article 117(c) of Regu-
lation (EEC) No 2913/92 shall also be considered fulfilled for certain quantities of basic products used
for the manufacture of NAI goods. The quantities of basic products to which this provision applies are
determine with the aid of a supply balance based on a comparison between the required available
refunds and the forecasted refund requirements — this balance is subject to regular review. The detailed
rules for the application of the foregoing provision are contained in Commission Regulation (EC) No
1488/2001 (2) of 19 July 2001 laying down rules for the application of Council Regulation (EC) No
3448/93 as regards the placement of certain quantities of certain basic products listed in Annex I to the
Treaty establishing the European Community under the inward processing arrangements without prior
examination of the economic conditions.

In accordance with Regulation (EC) No 1488/2001 the placement of quantities of basic agricultural
products under this scheme is subject, during the period of its validity, to the presentation of an inward
processing certificate (IP certificate). On presentation, during its period of validity of copy No 1 of the
IP certificate, or an extract therefrom, the operator may, under the conditions set out in Commission
Regulation (EEC) No 2454/93, make a single application to the customs authority in a Member State
for authorisation to use inward processing arrangements for a quantity of the basic product less than or
equal to the quantity referred to in the certificate or the extract. The economic conditions referred to in
Article 117(c) of Regulation (EEC) No 2913/92 shall then be deemed to have been met.

However, Article 507 (1) of Commission Regulation (EEC) No 2454/93 provides that an authorisation
shall take effect on the date of issue or at any later date given in the authorisation. In addition, once
authorisation takes effect, Article 507(4) of Regulation (EEC) No 2454/93 provides that this authorisa-
tion shall have a period of validity not exceeding 3 months in the case of Milk and Milk Products and a
period of validity not exceeding 6 months in the case of other relevant agricultural products.

Problem

The Commission is reviewing this special NAI IPR scheme in light of the experience gained since it
went into operation in September 2002. One of the problem identified is that of operators who
approach their customs authorities seeking that the date on which the authorisation takes effect be
delayed — in some instances beyond the end of the budget period in which the NAI budgetary shortfall
was identified. Where the date of authorisation is delayed it can mean that instead of the basic product
arriving in the Community at the time of identified shortfall in the available refunds, it arrives in the
Community at a time when there are sufficient refunds available.

Solution

Article 1(1) of Regulation (EC) No 1488/2001 says that: “The placement of certain quantities of basic
products set out in Article 11 of Regulation (EC) No 3448/93 under the inward processing arrange-
ments without prior examination of the economic conditions is subject, during its period of validity, to
presentation of an inward processing certificate.” Therefore, this should be interpreted as meaning that
the relevant authorisation for the use of the inward processing procedure has to take effect during the
period of validity of the corresponding IP certificate.

(2) OJ L 196, 20.7.2001, p. 9.

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Furthermore, Article 1 of Regulation (EEC) No 2913/92 says that: “The Code shall apply, without preju-
dice to special rules laid down in other fields to trade between the Community and third countries.”
This means that Article 507(1) of Commission Regulation (EEC) No 2454/93 is superseded by Article
1(1) of Regulation (EC) No 1488/2001 (lex specialis) with regard to the date on which the authorisation
takes effect.’

3. The part concerning ‘equivalent goods’ is replaced by the following:

‘Equivalent goods

(Article 541(3))

Special provisions apply inter alia in respect of milk and milk products.

In accordance with Annex 74 Point 7 the recourse to the use of equivalence for milk and milk products
is permitted under the following conditions:

The following components are taken into consideration: milk dry matter, milk fat matter and milk
protein. The weight of each of these components in the import goods shall not exceed the weight of
each of these components in the equivalent goods. However, where the economic value of the import
goods is determined by only one or two of the abovementioned components, the weight may be calcu-
lated on the basis of this or these component(s). Thus it is permitted to compensate natural fluctuations
of the contents of dry matter, fat and protein within the reference period which has been determined in
the authorisation (up to 4 months). Only the total weight of each of these components in the import
goods and in the equivalent goods is relevant. If the total weight of the relevant components in the
import goods exceeds the total weight of the relevant components in the equivalent goods, Article 204
of the Code should be applied in such a way that only the exceeding weight is subject to import duties.
The exceeding weight has to be converted into the corresponding quantity of import goods.

Examples for the calculation of import duties:

(A) The economic value of skimmed milk powder is determined by milk dry matter and milk protein

content.

100 tonnes of skimmed milk powder with 36 % protein and 95 % milk dry matter content are
exported in form of compensating products under inward processing EX/IM in a single consign-
ment. This means that 36 tonnes of protein and 95 tonnes of milk dry matter have been exported.

Subsequently 50 tonnes of skimmed milk powder with 40 % protein and 98 % dry matter content
and 50 tonnes of skimmed milk powder with 38 % protein and 94 % dry matter content are
imported and placed under the arrangements for inward processing. This means that 39 tonnes of
protein and 96 tonnes dry matter have been placed under the arrangements. The weight of the
imported protein and dry matter exceeds the weight of the exported protein and dry matter by 3
tonnes (3 000 kg) and 1 tonne (1 000 kg) respectively. The exceeding weight of each component
has to be converted into the corresponding quantity of import goods i.e. 3 000 kg × 100:
39 = 7 692,3 kg; 1 000 kg × 100: 96 = 1.041,67 kg. Import duties are due for the highest
weight = 7 692,3 kg import goods. In principle a customs debt is also incurred for 1 041,67 kg
of import goods. However, only the component with the highest corresponding quantity of import
goods has to be taken into account. Otherwise import duties would be levied twice for the same
import goods.

(B) The economic value of cheddar destined for processing into processed cheese/fondue is determined

by milk dry matter and milk fat matter.

100 kg of cheddar containing 67 % total dry matter, 35 % fat matter, 31 % protein and 1 %
mineral salts is imported and placed under the inward processing procedure.

This corresponds to 67 kg of dry matter and 35 kg of fat matter.

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Over a reference period of four months, Community cheddar of 62 % total dry matter, 30 % fat
matter, 31 % protein and 1 % mineral salts is used as equivalent goods and exported in the form of
processed cheese (compensating product) as follows:

1st month: 35 kg

2nd month: 12 kg

3rd month: 27 kg

4th month: 29 kg

I.e. a total of 103 kg of Community cheddar is used as equivalent goods.

This corresponds to 63,86 kg of dry matter (103 × 62 %) and 30,9 kg of fat matter (103 × 30 %).

The result is 3,14 (67 minus 63,86) kg of extra dry matter and 4,1 (35 minus 30,9) kg of extra fat
matter.

These two surpluses must be converted into the third-country cheddar equivalent and the greater
surplus quantity of cheddar used:

3,14 kg of dry matter corresponds to 4,69 kg of cheddar.

4,1 kg of fat matter corresponds to 11,7 kg of cheddar. The quantity of fat matter must therefore
be used since it corresponds to the greater quantity of third-country cheddar to be taxed.

Examples of goods for which the economic value is determined by only one or two of the components:

Import goods
(CN code)

The economic value of the import goods is determined by

milk dry matter

milk fat matter

milk protein

Remarks

Skimmed milk
powder
(0402 10)

Butter
(0405 10)

Whey
(0404 10)

Dairy spreads
(0405 20)

Cheddar
(0406 90 21)

X

X

X

X

X

X

X

X

Cheese destined for
processing into
processed cheese/
fondue’

4. After the part concerning ‘Aggregated discharge’ the following text is inserted:

‘List of compensating products subject to the import duties appropriate to them

(Article 548(1))

If a customs debt incurs under the arrangements for inward processing, in certain cases, for the purpose
of determining that customs debt, the compensating products are subject to the import duties appro-
priate to them. Those cases are mentioned in Article 548(1) in conjunction with Annex 75. This Annex
covers waste, scrap, residues, offcuts and remainders which are a necessary by-product of the processing
operation other than the main compensating products specified in the authorisation. These secondary
compensating products are subject to the import duties appropriate to them, unless the holder of the
authorisation has asked for the duty on those products to be assessed in accordance with Article 121 of
the Code. The following illustrative list contains examples in which Annex 75 applies:

Note: The indicated CN codes based on the CN 2002 and are not updated. Therefore they may be not

in line with the Combined Nomenclature in force.

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1

1

2

3

4

5

6

7

8

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CN Code and description of the compensating products

Processing operations from which they
result

2

3

ex Chapter 2

Edible meat offal

Any working or processing

Off-cuts from operations shown in
column 3

Cutting meat from animals of Chapter
1 into portions

ex 0201
ex 0202
ex 0203
ex 0204
ex 0205

0209 00 11 or
0209 00 19

Subcutaneaous pig fat

Slaughtering swine, working or proces-
sing the meat

0209 00 30

Pig fat

Slaughtering swine, working or proces-
sing the meat

ex 0304

ex 0305

ex 0404

ex 0404

Off-cuts from operations shown in
column 3

Sawing frozen fillet blocks

Off-cuts from operations shown in
column 3

Smoking and slicing of fish

Whey

Processing fresh milk

Whey in powder, not containing
added sugar

Manufacture of lactose from concen-
trated whey

ex 040700

Unfertilized eggs

10

0502

11

0503 00 00

Pigs', hogs' and boars' bristles or hair;
badger hair and other brush-making
hair; waste of such bristles and hair

and

Horsehair
horsehair waste,
whether or not put up as a layer with
or without supporting material

Incubation and hatching of day-old
chicks

Any working or processing

Any working or processing

12

0504 00 00

Guts, bladders
and stomachs of
animals (other than fish) whole and
pieces thereof

Slaughtering and cutting animals of
Chapter 1

13

ex 0505 90 00

Powder and waste of feathers or parts
of feathers

Any working or processing

14

0506

15

ex 0507

Any working or processing

Any working or processing

and horn-cores, unworked,
Bones
defatted, simply prepared (but not cut
to shape), treated with acid or degela-
tinized; powder and waste of these
products

Horns, antlers, hooves, nails, claws
and beaks, unworked or
simply
prepared but not cut to shape, and
waste and powder of these products;
whalebone and the like, unworked or
simply prepared but not cut to shape
and hair and waste of these products

16

17

18

ex 0508 00 00

Powder and waste of shells

Any working or processing

ex 0508 00 00

Shrimps' shells

Removing the shells from shrimps

ex 0510 00

Animal products,
fresh, chilled or
frozen or otherwise provisionally
preserved, of a kind used in the
preparation
pharmaceutical
products

of

Slaughtering and cutting animals of
Chapter 1

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1

19

20

21

22

23

24

25

2

3

0511 91 10

Fish waste

Any working or processing

ex 0511 99 90

Heads uneatable

Slaughtering and cutting animals of
Chapter 1

ex 0511 99 90

Blood

Slaughtering animals of Chapter 1

ex 0511 99

Waste
column 3

from the

procedures

in

Slaughtering animals of Chapter 1and
any working or processing the meat

ex 0511 99 90

Eggshells

Separating eggs from shells

ex 0511 99 10

Scraps of rind

Skinning of pigmeat

ex 0712

Waste from vegetables

Cutting, slicing, breaking, pulverizing
and mixing goods falling within CN
code 0712

Cutting, slicing, breaking, and pulver-
izing goods falling within CN code
0713

26

ex 0713

Waste from leguminous vegetables

27

28

29

30

31

32

33

34

35

ex 0901

Broken coffee

Working or processing raw coffee

0901 90 10

Coffee husks and skins

Roasting raw coffee

ex 0902 20 00 or
ex 0902 40 00

Tea powder

ex 0904 20 30
ex 0904 20 90

Pimento waste

Working
putting into tea-bags

or

processing

raw tea,

crushing,

Cleaning,
sifting of dried fruit of
“Capsicum”

grinding

and
the genus

1006 40 00

Broken rice

Working or processing of rice

ex 1104

Grains, not otherwise worked than
kibbled

Working or processing cereals

1104 30

Germ of cereals, whole, rolled, flaked
or ground

Working or processing cereals

1109 00 00

Wheat gluten, whether or not dried

Working or processing wheat

ex 1209

Waste of beet seeds (broken or sterile
seeds, seeds with poor germination
capacity or unsuitable for machine
drilling)

Cleaning,
scouring of sugar beet

sifting,

polishing

and

36

ex 1213 00 00

Cereal straw and husks, unprepared
otherwise
but
or
prepared

chopped

not

Working or processing cereals

37

1501 00 11 and
1501 00 19

Lard and other pig fat

Slaughtering swine, working or proces-
sing the meat

38

ex 1502 00

Fats of bovine cattle, sheep or goats

Slaughtering bovine cattle, sheep or
goats; working or processing the meat

39

40

41

42

ex 1504

ex 1506

Fish oils

Processing fish into fillets

Other animal oils and fats

Removing fat
waste

from meat, bones or

ex 1515 21 90

Maize germ oil

Processing maize

ex 1520 00 00

Crude glycerol

Knacking or refining fats and oils of
Chapter 15

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3

ex 1522 00

Residues resulting from the treatment
of fatty substances or animal or vege-
table waxes

Any working or processing

ex 1522 00 39

Stearin

Refining fats and oils of Chapter 15

ex 1522 00 91
ex 1522 00 99

Wax containing oil foots and dregs
Scum oil and oil containing fuller's
earth

Refining, deacidifying, bleaching or
fatty vegetable oils

46

ex 1702 30 99

Waste from the crystallization of
starch sugar

Processing maize into glucose

47

48

49

50

1703 10 00

Cane molasses

Processing sugars

1802 00 00

Cocoa shells, husks, skins and waste Any working or processing

ex 2102

Yeasts

Producing beer

ex 2208 90 91 and
ex 2208 90 99

and tails

Heads
from distillation
(undenatured ethyl alcohol of an
alcoholic strength of less than 80%
vol) and distilled wine (heads and
from distillation, unconcen-
tails
trated)

Distilling crude ethyl alcohol or wine

51

ex Chapter 23

Residues and waste from the food
industries

Any working or processing

52

2401 30 00

Tobacco refuse

Manufacturing cigarettes,
cigars,che-
roots or smoking tobacco, blending of
tobacco

53

54

2525 30 00

Mica waste

Any working or processing

2619 00

Slags, dross,
and similar
scalings
waste from the manufacture of iron
or steel

Any working or processing

55

2620

Ash and residues (other than those of
code 2619 00), containing metals or
metallic compounds

Any working or processing

56

57

58

2621 00 00

Other slag and ash, including kelp

Any working or processing

ex 2705 00 00

Gas

ex 2706 00 00

Tar distilled from coal and other
mineral
partially
distilled tars and blended tars

including

tars,

Carbonizing coal

Carbonizing coal

59

ex 2707

runnings and residues

First
distillation

from

Distilling phenols

60

61

62

ex 2711 21 00 and
ex 2711 29 00

Gas from dehydrogenation and other
gaseous hydrocarbons

Manufacturing polystyrene from ethyl
benzene

2712 10 10

Crude petroleum jelly

Refining crude paraffin

ex 2712 90

Other mineral waxes, whether or not
coloured

Any working or processing

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2

3

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

Any working or processing

64

2806 10 00

Hydrochloric acid

of

Manufacture
chemical
various
from fluorspar, hydrogen
products
fluoride, 2,6-diisopropylaniline, silicon
tetrachloride or acetanilide

65

66

2807 00 10

Sulphuric acid

Manufacturing sulphonamides

2811 21 00

Carbon dioxide

1. Manufacturing beer
2. Producing ethyl alcohol and spiri-

tuous beverages

67

ex 2811 19

Hexafluorosilicic
acid)

acid

(fluorosilicic

Processing fluorspar
fluoride

into hydrogen

68

ex 2812 10 99

Silicon tetrachloride

Manufacturing silanes,
their derivatives from silicon

silicones and

69

2825 90 11 and

Calcium hydroxide

ex 2825 90 19

Processing calcium carbide into acety-
lene and calcium cyanamide

69a

ex 2827 51 00

Solution of potassium bromide

70

2833 29 50

Iron sulphate

71

ex 2833 29 90

Calcium sulphate

72

ex 2846 90 00

Gadolinium oxide

73

2902 30 90

Toluene

74

ex 2902 90 80

alpha-Methylstyrene

1,3-bromochloropropane of CN code
2903 49 80

Manufacturing cold-rolled sheets and
plates of iron or steel from coils

Processing
fluoride

fluospar

into hydrogen

Recovering gallium and gallium oxide
from scrap (processing waste from
gadolinium/gallium oxide compound
— Gd3Ga5O12)

Manufacturing polystyrene from ethyl-
benzene

Manufacturing acetone or phenol from
cumene

75

76

77

78

2903

2904

Halogenated derivatives of hydrocar-
bons

Manufacturing
hydrogen fluoride

products

based

on

Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons

Manufacturing
hydrogen fluoride

products

based

on

2905 11 00

Methanol

Manufacturing fatty alcohols

2909

Ethers,
products
2909

ether-alcohols

other
falling within CN code

and

79

2915 21 00

Acetic acid

80

ex 3503 00

Waste of gelatine

81

ex 3801 10 00

Graphite dust

82

ex 3805 90 00

Crude dipentene

Manufacturing
hydroquinone

products

based

on

Manufacturing vitamins
anhydride

from acetic

Processing
into capsules

pharmaceutical

gelatines

Manufacturing graphite electrodes for
electric smelting furnaces

Manufacturing
(1R,
pinene
(isobornyl
camphene from alpha-pinene

hydroperoxide
of
2R,4R)-bornyl-acetate
or
camphor

acetate),

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3

ex 3806 90 00

Rosin spirit and rosin oils

84

ex 3815

Non-usable catalysts

Manufacturing
androsin potassium

rosin sodium soaps

Producing catalysts from aluminium
silicate

85

86

87

ex 3823 12
ex 3823 13
ex 3823 19

Industrial fatty acids, acid oils from
refining

1. Refining fats and oils of Chapter 15
2. Fractionated distilling of fatty acids

ex 3823 11 00

Stearic acid

Manufacturing erucic acid

ex 3824 90 64

Penicillin,
sieving)

impure

(residues

from

Manufacturing medicaments

88

ex 3824 90 95

Fusel oil

89

ex 3824 90 95

Camphor oils

Producing ethyl alcohol and spirituous
beverages

Manufacturing camphor from alpha-
pinene

90

ex 3824 90 95

Residues
from freeing of caffeine
(mixture of coffee wax, crude caffeine
and water); crude caffeine

Freeing caffeine from coffee

91

ex 3824 90 95

Residues of calcinated gypsum

92

ex 3824 90 95

Molasses, freed of sugar

93

ex 3824 90 95

Residues from processing sorbosa

94

ex 3824 90 95

Sodium sulphate in solution

Manufacturing
fluorides and cryolite from fluorspar

hydrogen

fluoride,

Manufacturing citric acid from white
sugar

Manufacturing
glucose

ascorbic

acid

from

Manufacturing dihydroxystearic
from crude castor oil

acid

95

ex 3824 90 95

Residues from the manufacture of
cumene

Manufacturing acetone, phenol and
alpha-methylstyrene

96

ex 3824 90 95

Residues

97

ex 3824 90 95

Waste, mixed with caffeine, coffee
wax,
impurities
(“effluents”)

water

and

98

ex 3824 90 95

Gluconmycel and mother lye

Manufacture of 1,4-butanediol, 1,4-
butenediol and tetrahydrofuran from
methanol and manufacture of pentane-
1,5-diol and hexane-1,6-diol
from a
mixture of diols

Decaffeination and specific treatment
to reduce the stimulant content of the
raw coffee

Manufacture of gluconic acids,
salts and esters, from glucose syrup

their

99

ex 3915

Scrap and waste of plastics

Any working or processing

100

ex 4004 00 00

Waste and parings of unhardened
rubber: scrap of unhardened rubber
fit only for the recovery of rubber

Any working or processing

101

ex 4017 00 10

Scrap, waste and powder of hardened
rubber

Any working or processing

102

ex 4101, 4102 and

4103

Raw hides and skins (fresh, salted,
dried, pickled or limed), whether or
not split, including sheepskins in the
wool

Skinning animals of Chapter 1

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3

103

ex 4104 39 10

Bovine leather cuttings

Any working or processing

104

4110 00 00

Parings and other waste of leather or
of composition leather, not suitable
for the manufacture of leather arti-
cles, leather dust, powder and flour

Any working or processing

105

4302 20 00

Pieces or cuttings, of furskin, tanned
or dressed, not assembled

Manufacturing furs

106

ex Chapter 44

Wood waste and cuttings of wood,
including sawdust

Any working or processing

107

ex 4501

Waste cork

Any working or processing

108

ex 4707

109

ex Section XI

110

ex 5003

111

ex 5103

112

ex 5104 00 00

113

ex 5202

114

ex 5301

115

ex 5302

116

ex 5303

117

ex 5304

118

ex 5305

Waste paper and paperboard; scrap
articles of paper or of paperboard, fit
only for use in papermaking

Woven and knitted fabrics, finished,
with evident faults (so-called “second
choice goods”)

Silk waste (including cocoons unsui-
table for reeling, silk noils and pulled
or garnetted rags)

Waste of sheep's or lambs' wool or of
other animal hair (fine or coarse), not
pulled or garnetted)

Waste of sheep's or lambs' wool or of
other animal hair (fine or coarse),
pulled or garnetted (including pulled
or garnetted rags)

Any working or processing

Working and processing woven and
knitted fabrics of all kind

Any working or processing

Any working or processing

Any working or processing

Cotton waste (including pulled or
garnetted rags) not carded or combed

Any working or processing

Flax tow and waste (including pulled
or garnetted rags)

Any working or processing

Tow and waste of
true hemp
(including pulled or garnetted rags or
ropes)

Any working or processing

Tow and waste (including pulled or
garnetted rags or ropes)

Any working or processing

Waste of fibres (including pulled or
garnetted rags or ropes)

Any working or processing

Tow and waste of manila hemp
(including pulled or garnetted rags or
ropes)

Any working or processing

119

ex 5305

Ramie noils and waste (including
pulled or garnetted rags)

Any working or processing

120

ex 5503 and
ex 5504

Acrylic and viscose fibres (of inferior
quality with evident faults)

Manufacturing
textile fibres

acrylic

and

viscose

121

5505

122

6310

Waste (including noils, yarn waste
and garnetted stock) of man-made
fibres -

Used or new rags,
scrap twine,
cordage, rope and cables and worn-
out articles of twine, cordage, rope or
cables

Any working or processing

Any working or processing

7.9.2005

EN

1

123

Official Journal of the European Union

C 219/17

2

3

7001 00 10

Waste glass (cullet)

Any working or processing

124

ex 7019

Waste of continuous glass fibre yarn Weaving

125

ex 7019

126

7105

127

ex 7112

Woven fabrics of glass fibre with
evident faults

Weaving of glass fibre yarn

and powder of natural or
semi-precious

Dust
sythetic precious or
stones

Goldsmiths', silversmiths' and jewel-
lers' sweepings, residues, lemels, and
other waste and scrap, of precious
metal

Any working or processing

Any working or processing

128

ex 7202 21 and
ex 7202 29

129

ex 7204

Residues from sieving ferro-silicon

Manufacturing silicon-tetrachloride and
silicon-dioxide

Waste and scrap metal of
steel

iron or

Any working or processing

130

131

132

133

ex 7208 and
ex 7211

Off-cuts of steel, unalloyed, from the
cutting of hot-rolled wide strips

Manufacturing hot-rolled wide strip
from ingots of laminated slabs of unal-
loyed steel

ex 7218, ex 7222
ex 7224 and
ex 7228

Recoverable off-cuts
alloyed steel
steel

from bars of
from bars of alloyed

Manufacturing screws, bolts or nuts
from bars of alloyed steel

ex 7219, ex 7220
ex 7225 and
ex 7226

Off-cuts of alloyed steel
cutting of hot-rolled wide strips

from the

Manufacturing hot-rolled wide strip
from ingots or laminated slabs

ex 7225 and
ex 7226

Off-cuts of alloyed steel
from the
cutting of so-called “electrical” sheets

Manufacturing
“electrical” sheets

transformers

from

134

ex 7226

Off-cuts of alloyed steel from cutting
of “electrical” steel hoop and strip

Manufacturing
transformers
“electrical” steel hoop and strip

from

135

ex 7308

Metal runners with welds

Manufacturing metal
hoop or strip

runners

from

136

137

138

139

7404 00

7503 00

7602 00

Copper waste and scrap

Any working or processing

Nickel waste and scrap

Any working or processing

Aluminium waste and scrap

Any working or processing

7802 00 00

Lead waste and scrap

Any working or processing

140

ex 7804 11 00

Recoverable waste
coated on both sides

from lead foil

Manufacturing lead foil coated on both
sides
from
for photographical use
vinyl sheets and coating paper

141

142

143

144

145

7902 00 00

Zinc waste and scrap

Any working or processing

8002 00 00

Tin waste and scrap

Any working or processing

8101 91 90

Tungsten (wolfram) waste and scrap

Any working or processing

8102 91 90

Molybdenum waste and scrap

Any working or processing

8103 10 90

Tantalum waste and scrap

Any working or processing

146

ex 8104 20 00

Magnesium waste (excluding shavings
of uniform size) and scrap

Any working or processing

C 219/18

EN

1

147

148

ex 8105, ex 8106
ex 8107, ex 8108
ex 8109, ex 8110
ex 8111 and
ex 8112

ex Chapter 84
ex Chapter 85
ex 8708
ex Chapter 90

Official Journal of the European Union

7.9.2005

2

3

Waste and scrap of other base metals Any working or processing

Redundant parts; parts damaged or
rendered useless in the course of
processing

of machinery

and
Manufacture
mechanical appliances, vehicles, elec-
trical equipment, measuring, checking
and precision instruments and their
modification or conversion to comply
with other technical standards

149

Chapter 84, 85
86, 88 and 90

Components
machines, apparatus,
aircraft and other devices

and spare parts of
rolling stock,

or

(setting

Repair
and
overhaul
cleaning by electrical or mechanical
methods) and reconditioning (repla-
cement of working parts) of machines,
apparatus, rolling stock, aircraft and
other devices'

150

8708

Parts and accessories for motor vehi-
cles

Adapting motor vehicles for particular
purposes’

5. After the part concerning ‘ATA CARNET’ the following text is inserted:

‘The term “commercial use” is defined in Article 555(1)(a). Thus “commercial use” means the use of
means of transport for the transport of persons for remuneration or the industrial or commercial trans-
port of goods, whether or not for remuneration. Industrial transport of goods without remuneration
means, for example, carriage of raw materials for use in a factory, by means of transport belonging to
that factory.’

6. After item J under point C (other equipment) of the illustrative list concerning professional equipment

(Article 569) the following item is added:

‘K. Fairground amusements provided that the operation or maintenance of such equipment requires

specialised knowledge or skills and techniques.’