2005/904/EC: Decision No 2/2005 of the EU-Morocco Association Council of  18 November 2005  amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of  originating products  and methods of administrative cooperation
Date: 2005-11-18
Institutions: EEC–Morocco Cooperation Council
Subjects: EU Member State, European Association Agreement, Morocco, administrative cooperation, association agreement, originating product

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(Acts whose publication is not obligatory)

COUNCIL

DECISION NO 2/2005 OF THE EU-MOROCCO ASSOCIATION COUNCIL

of 18 November 2005

amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the
concept of ‘originating products’ and methods of administrative cooperation

(2005/904/EC)

THE ASSOCIATION COUNCIL,

to

the

regard

Having
Euro-Mediterranean Agreement
establishing an association between the European Communities
and their Member States, of the one part, and the Kingdom of
Morocco, of the other part (1), hereinafter referred to as ‘the
Agreement’, signed in Brussels on 26 February 1996, and in
particular Article 39 of Protocol 4 thereto,

Whereas:

(1)

(2)

(3)

(4)

Protocol 4 to the Agreement provides for the bilateral
cumulation of origin between the Community and
Morocco, and for full cumulation of origin between the
Community, Morocco, Algeria and Tunisia.

Bulgaria, Romania,

The extension of the system of cumulation is desirable
making it possible to use materials originating in the
Iceland, Norway,
Community,
Switzerland (including Liechtenstein), the Faeroe Islands,
Turkey or in any other country which is a participant in
the Euro-Mediterranean partnership, based on the
Barcelona Declaration adopted at the Euro-Mediterranean
Conference held on 27 and 28 November 1995, in order
to develop trade and promote regional integration.

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

it

For the purposes of implementing the extended system
of cumulation and in order to avoid circumvention of
customs duties,
the
provisions concerning the prohibition of drawback of, or
exemption from, customs duties and the processing
requirements laid down in Protocol 4 for non-originating
materials to obtain originating status.

is necessary to harmonise

it

(1) OJ L 70, 18.3.2000, p. 2.

(5)

(6)

(7)

(8)

(9)

The extended system of cumulation of origin implies that
the same provisions on rules of origin apply in the
context of preferential agreements concluded between the
countries concerned.

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

To facilitate trade and simplify administrative tasks it is
desirable to allow trade operators to use long-term
suppliers' declarations.

Joint Declarations concerning the Principality of Andorra
and the Republic of San Marino have to be introduced
while at the same time Joint Declarations on Articles 1,
19, 33 and 39 do not need to be maintained.

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

(10)

It is therefore appropriate, for the proper functioning of
the Agreement and with a view to facilitating the work
of users and customs administrations, to incorporate in a
new text of Protocol 4 all the provisions in question,

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 4 to the Agreement, concerning the definition of
‘originating
administrative
cooperation, shall be replaced by the text attached hereto,
together with the relevant Joint Declarations.

and methods

products’

of

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Article 2

Done at Brussels, 18 November 2005.

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

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

For the Association Council

The President

M. BENAÏSSA

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concerning the definition of the concept of ‘originating products’ and methods of administrative
cooperation

PROTOCOL 4

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

TITLE II

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

General requirements

Cumulation in the Community

Cumulation in Morocco

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

Accessories, spare parts and tools

Sets

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Article 13

Article 14

Principle of territoriality

Direct transport

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

General requirements

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

Movement certificates EUR.1 or EUR-MED issued retrospectively

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

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

Accounting segregation

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

Approved exporter

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

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Article 24

Article 25

Article 26

Article 27

Validity of proof of origin

Submission of proof of origin

Importation by instalments

Exemptions from proof of origin

Article 27a

Supplier's declaration

Article 28

Article 29

Article 30

Article 31

Supporting documents

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

Discrepancies and formal errors

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Article 33

Mutual assistance

Verification of proofs of origin

Article 33a

Verification of supplier's declarations

Article 34

Article 35

Article 36

Dispute settlement

Penalties

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Article 38

Application of the Protocol

Special conditions

Article 39

Article 40

List of Annexes

Annex I:

Annex II:

Annex IIIa:

Annex IIIb:

TITLE VIII

FINAL PROVISIONS

Amendments to the Protocol

Transitional provisions for goods in transit or storage

Introductory notes to the list in Annex II

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

Specimens of movement certificate EUR.1 and application for a movement certificate
EUR.1

Specimens of movement certificate EUR-MED and application for a movement
certificate EUR-MED

Annex IVa:

Text of the invoice declaration

Annex IVb:

Text of the invoice declaration EUR-MED

Annex V:

Annex VI:

Specimen of the supplier's declaration

Specimen of the long-term supplier's declaration

Joint Declarations

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

(k)

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

(l)

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

either

For the purposes of this Protocol:

(m) ‘territories’ includes territorial waters.

(a)

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

TITLE II

(b)

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

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

(c)

‘product’ means the product being manufactured, even if it
is
in another manufacturing
operation;

intended for

later use

(d)

‘goods’ means both materials and products;

(e)

(f)

(g)

value’ means

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

value

in the Community or

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

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

ascertained,

the

(h)

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

(i)

(j)

‘value added’ shall be taken to be the ex-works price minus
the customs value of each of the materials incorporated
which originate in the other countries referred to in Articles
3 and 4 with which cumulation is applicable or, where the
customs value is not known or cannot be ascertained, the
first ascertainable price paid for
in the
Community or in Morocco;

the materials

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

Article 2

General requirements

For

the purpose of

1.
the
following products shall be considered as originating in the
Community:

implementing the Agreement,

(a) products wholly obtained in the Community within the

meaning of Article 5;

(b) products obtained

in the Community

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

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

the purpose of

For

2.
following products
Morocco:

the
implementing the Agreement,
shall be considered as originating in

(a) products wholly obtained in Morocco within the meaning

of Article 5;

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

3.
The provisions of paragraph 1(c) shall apply only provided
a free trade agreement is applicable between, on the one hand,
Morocco and, on the other hand, the EEA EFTA States (Iceland,
Liechtenstein and Norway).

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Article 3

Cumulation in the Community

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

Switzerland

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

Liechtenstein) (1),

such materials

(including

2. Without prejudice to the provisions of Article 2(1),
products shall be considered as originating in the Community if
they are obtained there, incorporating materials originating in
the Faroe Islands or in any country which is a participant in the
Euro-Mediterranean partnership, based on the Barcelona
Declaration adopted at the Euro-Mediterranean Conference held
on 27 and 28 November 1995, other than Turkey, provided
that the working or processing carried out in the Community
goes beyond the operations referred to in Article 7. It shall not
be necessary for such materials to have undergone sufficient
working or processing.

the product obtained shall be

3. Where the working or processing carried out
in the
Community does not go beyond the operations referred to in
Article 7,
considered as
originating in the Community only where the value added there
is greater than the value of the materials used originating in any
one of the other countries referred to in paragraphs 1 and 2. If
this is not so, the product obtained shall be considered as
originating in the country which accounts for the highest value
of originating materials used in the manufacture in the
Community.

4.
Products, originating in one of the countries referred to in
paragraphs 1 and 2, which do not undergo any working or
processing in the Community, retain their origin if exported
into one of these countries.

4a.
For the purpose of implementing Article 2(1)(b), working
or processing carried out in Morocco, Algeria or Tunisia shall
be considered as having been carried out in the Community
when the products obtained undergo subsequent working or
processing in the Community. Where pursuant to this provision
the originating products are obtained in two or more of the
countries concerned, they shall be considered as originating in
the Community only if the working or processing goes beyond
the operations referred to in Article 7.

The cumulation provided for in this Article may be applied

5.
only provided that:

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

and

(c) notices

the

indicating

necessary
requirements to apply cumulation have been published in
the Official Journal of the European Union (C series) and in
Morocco according to its own procedures.

fulfilment

the

of

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

shall

provide Morocco,

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

through

Article 4

Cumulation in Morocco

Switzerland

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

Liechtenstein) (1),

(including

2. Without prejudice to the provisions of Article 2(2),
products shall be considered as originating in Morocco if they
incorporating materials originating in the
are obtained there,
Faroe Islands or in any country which is a participant in the
Euro-Mediterranean partnership, based on the Barcelona
Declaration adopted at the Euro-Mediterranean Conference held
on 27 and 28 November 1995, other than Turkey, provided
that the working or processing carried out in Morocco goes
beyond the operations referred to in Article 7. It shall not be
necessary that such materials have undergone sufficient working
or processing.

3. Where the working or processing carried out in Morocco
does not go beyond the operations referred to in Article 7, the
product obtained shall be considered as originating in Morocco
only where the value added there is greater than the value of the
materials used originating in any one of the other countries
referred to in paragraphs 1 and 2. If this is not so, the product
obtained shall be considered as originating in the country which
accounts for the highest value of originating materials used in
the manufacture in Morocco.

(1) The Principality of Liechtenstein has a customs union with
Switzerland and is a Contracting Party to the Agreement on the
European Economic Area.

4.
Products originating in one of the countries referred to in
paragraphs 1 and 2 which do not undergo any working or
processing in Morocco shall retain their origin if exported into
one of these countries.

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in the Community,

For the purpose of implementing Article 2(2)(b), working
4a.
in Algeria or
or processing carried out
Tunisia shall be considered as having been carried out
in
Morocco when the products obtained undergo subsequent
working or processing in Morocco. Where, pursuant to this
provision, the originating products are obtained in two or more
of
they shall be considered as
originating in Morocco only if the working or processing goes
beyond the operations referred to in Article 7.

the countries concerned,

The cumulation provided for in this Article may be applied

5.
only provided that:

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

(f) products of sea fishing and other products taken from the
sea outside the territorial waters of the Community or of
Morocco by their vessels;

(g) products made aboard their factory ships exclusively from

products referred to in (f);

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

(i) waste and scrap resulting from manufacturing operations

conducted there;

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

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

(k) goods produced there
specified in (a) to (j).

exclusively from the products

and

(c) notices

the

indicating

necessary
requirements to apply cumulation have been published in
the Official Journal of the European Union (C series) and in
Morocco according to its own procedures.

fulfilment

the

of

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

shall

provide

Morocco
the
the
Commission of the European Communities with details of the
Agreements, including their dates of entry into force, and their
corresponding rules of origin, which are applied with the other
countries referred to in paragraphs 1 and 2.

Community

through

Article 5

Wholly obtained products

The terms

‘their vessels’ and ‘their
2.
in
paragraph 1(f) and (g) shall apply only to vessels and factory
ships:

factory ships’

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

Community or in Morocco;

(b) which sail under

the flag of a Member State of

the

Community or of Morocco;

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

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

State of the Community or of Morocco;

The following shall be considered as wholly obtained in the

1.
Community or in Morocco:

and

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

seabed;

(e) of which at

least 75 % of

the crew are nationals of a

Member State of the Community or of Morocco.

(b) vegetable products harvested there;

(c)

live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

Article 6

Sufficiently worked or processed products

1.
For the purposes of Article 2, products which are not
wholly obtained shall be considered to be sufficiently worked or
processed when the conditions set out in the list in Annex II are
fulfilled.

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for all products
The conditions referred to above indicate,
covered by the Agreement, the working or processing which
must be carried out on non-originating materials used in
manufacturing and apply only in relation to such materials. It
follows that if a product which has acquired originating status
by fulfilling the conditions set out in the list is used in the
manufacture of another product, the conditions applicable to
the product in which it is incorporated do not apply to it, and
no account shall be taken of
the non-originating materials
which may have been used in its manufacture.

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

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

(i)

sharpening, simple grinding or simple cutting;

(j)

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

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

(l) affixing or printing marks,

labels,

logos and other like

distinguishing signs on products or their packaging;

(a)

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

(m) simple mixing of products, whether or not of different

kinds;

(b) any of the percentages given in the list for the maximum
value of non-originating materials are not exceeded by
virtue of this paragraph.

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

Paragraphs 1 and 2 shall apply subject to the provisions of

3.
Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations
shall be considered as insufficient working or processing to
confer the status of originating products, whether or not the
requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in

good condition during transport and storage;

(n) simple assembly of parts of articles to constitute a complete

article or disassembly of products into parts;

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

(n);

(p) slaughter of animals.

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

Article 8

Unit of qualification

The unit of qualification for

1.
the
provisions of this Protocol shall be the particular product which
is considered as the basic unit when determining classification
using the nomenclature of the Harmonised System.

the application of

(b) breaking-up and assembly of packages;

It follows that:

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

coverings;

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

(d)

ironing or pressing of textiles;

(e) simple painting and polishing operations;

(b) when a consignment consists of a number of

products
Harmonised
individually when applying the provisions of this Protocol.

classified under
System,

same heading of

product must

each

the

be

identical
the
taken

(f) husking, partial or total bleaching, polishing, and glazing of

cereals and rice;

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

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

included with the product

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Article 9

Accessories, spare parts and tools

Morocco to another country return, they must be considered as
non-originating, unless
can be demonstrated to the
satisfaction of the customs authorities that:

it

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

Article 10

Sets

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

Article 11

Neutral elements

(a)

the returning goods are the same as those exported;

and

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

The acquisition of originating status in accordance with the
3.
conditions set out in Title II shall not be affected by working or
processing done outside the Community or Morocco on
materials exported from the Community or from Morocco and
subsequently reimported there, provided:

(a)

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

and

(b)

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

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

i)

the reimported goods have been obtained by working
or processing the exported materials;

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which neither enter into the final composition of the

product nor are intended to do so.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

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

Except as provided for

2.
originating goods exported from the Community or

in Articles 3 and 4, where
from

and

ii)

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

For

the conditions

the purposes of paragraph 3,

4.
for
acquiring originating status set out in Title II shall not apply to
working or processing done outside
the Community or
Morocco. However, where, in the list in Annex II, a rule setting
a maximum value
the non-originating materials
incorporated is applied in determining the originating status of
the end product, the total value of the non-originating materials
taken
incorporated in the territory of
together with the total added value acquired outside the
Community or Morocco by applying the provisions of this
Article, shall not exceed the stated percentage.

the party concerned,

for

all

For the purposes of applying the provisions of paragraphs
5.
‘total added value’ shall be taken to mean all costs
3 and 4,
arising outside the Community or Morocco, including the value
of the materials incorporated there.

6.
The provisions of paragraphs 3 and 4 shall not apply to
products which do not fulfil the conditions set out in the list in
Annex II or which can be considered sufficiently worked or
processed only if the general tolerance fixed in Article 6(2) is
applied.

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The provisions of paragraphs 3 and 4 shall not apply to

7.
products of Chapters 50 to 63 of the Harmonised System.

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

Article 13

Direct transport

for under

The preferential

treatment provided

applicable. However, products

the
1.
Agreement applies only to products, satisfying the requirements
of this Protocol, which are transported directly between the
Community and Morocco or through the territories of the other
countries referred to in Articles 3 and 4 with which cumulation
single
is
consignment may be transported through other territories with,
temporary
should the occasion arise,
warehousing in such territories, provided that
they remain
under the surveillance of the customs authorities in the country
of transit or warehousing and do not undergo operations other
than unloading, reloading or any operation designed to preserve
them in good condition.

trans-shipment or

constituting one

Originating products may be transported by pipeline across
territory other than that of the Community or Morocco.

2.
Evidence that the conditions set out in paragraph 1 have
been fulfilled shall be supplied to the customs authorities of the
importing country by the production of:

(a) a single transport document covering the passage from the

exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of the country

of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of

the
products and, where applicable, the names of the ships,
or the other means of transport used;

and

(a) an exporter has

from the
Community or from Morocco to the country in which the
exhibition is held and has exhibited them there;

consigned these products

(b) the products have been sold or otherwise disposed of by
that exporter to a person in the Community or in Morocco;

(c)

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

and

(d) the products have not, since they were consigned for
than

any purpose other

exhibition, been used for
demonstration at the exhibition.

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

3.
Paragraph 1 shall apply to any trade, industrial, agricultural
or crafts exhibition, fair or similar public show or display which
is not organised for private purposes in shops or business
premises with a view to the sale of foreign products, and during
which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs
duties

(iii) certifying the conditions under which the products

1.

remained in the transit country; or

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

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

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

in the Community or

(b) Products falling within Chapter 3 and headings 1604
and 1605 of the Harmonised System and originating in
the Community as provided for in Article 2(1)(c), for
which a proof of origin is issued or made out
in
accordance with the provisions of Title V shall not be
in the Community to drawback of, or
subject
exemption from, customs duties of whatever kind.

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The prohibition in paragraph 1 shall apply to any
2.
arrangement for refund, remission or non-payment, partial or
complete, of customs duties or charges having an equivalent
effect, applicable in the Community or in Morocco to materials
used in the manufacture and to products covered by paragraph
1(b), where such refund, remission or non-payment applies,
expressly or in effect, when products obtained from the said
materials are exported and not when they are retained for home
use there.

3.
The exporter of products covered by a proof of origin shall
be prepared to submit at any time, upon request from the
customs authorities, all appropriate documents proving that no
drawback has been obtained in respect of the non-originating
materials used in the manufacture of the products concerned
and that all customs duties or charges having equivalent effect
applicable to such materials have actually been paid.

4.
The provisions of paragraphs 1 to 3 shall also apply in
respect of packaging within the meaning of Article 8(2),
accessories, spare parts and tools within the meaning of Article
9 and products in a set within the meaning of Article 10 when
such items are non-originating.

The provisions of paragraphs 1 to 4 shall apply only in
5.
respect of materials which are of
the kind to which the
Agreement applies. Furthermore, they shall not preclude the
application of an export refund system for agricultural products,
applicable upon export in accordance with the provisions of the
Agreement.

6.
the
The prohibition in paragraph 1 shall not apply if
products are considered as originating in the Community or
Morocco without application of cumulation with materials
originating in one of the other countries referred to in Articles
3 and 4.

7. Notwithstanding paragraph 1, Morocco may, except for
products falling within Chapters 1 to 24 of the Harmonised
System, apply arrangements for drawback of, or exemption
from, customs duties or charges having an equivalent effect,
applicable to non-originating materials used in the manufacture
of originating products, subject to the following provisions:

(a) a 5 % rate of customs charge shall be retained in respect of
products falling within Chapters 25 to 49 and 64 to 97 of
the Harmonised System, or such lower rate as is in force in
Morocco;

(b) a 10 % rate of customs charge shall be retained in respect of
products
the
Harmonised System, or such lower rate as is in force in
Morocco.

falling within Chapters 50 to 63 of

The provisions of this paragraph shall apply until 31 December
2009 and may be reviewed by common accord.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

in

Products

originating

the Community

1.
on
importation into Morocco, and products originating in Morocco
shall, on importation into the Community benefit from the
provisions of the Agreement upon submission of one of the
following proofs of origin:

shall,

(a) a movement certificate EUR.1, a specimen of which appears

in Annex IIIa;

(b) a movement certificate EUR-MED, a specimen of which

appears in Annex IIIb;

(c)

in the cases
specified in Article 22(1), a declaration,
subsequently referred to as the ‘invoice declaration’ or ‘the
invoice declaration EUR-MED’, given by the exporter on an
invoice, a delivery note or any other commercial document
which describes the products concerned in sufficient detail
to enable them to be identified; the texts of the invoice
declarations appear in Annexes IVa and b.

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

from the provisions of

Article 17

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

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

responsibility,

exporter's

the

his

by

the

For

this purpose,

exporter or his

2.
authorised
representative shall fill in both the movement certificate EUR.1
or EUR-MED and the application form, specimens of which
appear
in the Annexes IIIa and b. These forms shall be
completed in one of the languages in which the Agreement is
drawn up and in accordance with the provisions of the national
law of the exporting country. If the forms are handwritten, they
shall be completed in ink in printed characters. The description
of the products shall be given in the box reserved for this
purpose without leaving any blank lines. Where the box is not
completely filled, a horizontal line shall be drawn below the last
line of the description, the empty space being crossed through.

The exporter applying for

3.
the issue of a movement
certificate EUR.1 or EUR-MED shall be prepared to submit at
the
any time, at
exporting country where the movement certificate EUR.1 or

the customs authorities of

the request of

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

— if origin has been obtained without

the application of
cumulation with materials originating in one or more of the
countries referred to in Articles 3 and 4:

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

— if the products concerned can be considered as products
originating in the Community, or in Morocco, without
application of cumulation with materials originating in one
of the other countries referred to in Articles 3 and 4, and
fulfil the other requirements of this Protocol,

— if the products concerned can be considered as products
originating in one of the other countries referred to in
Articles 3 and 4 with which cumulation is applicable,
without
cumulation with materials
originating in one of the countries referred to in Articles 3
and 4, and fulfil the other requirements of this Protocol,
provided a certificate EUR-MED or an invoice declaration
EUR-MED has been issued in the country of origin,

application

of

— if the products concerned can be considered as products
in Morocco, with
originating in the Community or
application of the cumulation referred to in Articles 3(4a)
and 4(4a), and fulfil the other requirements of this Protocol.

if

5. A movement certificate EUR-MED shall be issued by the
customs authorities of a Member State of the Community or of
Morocco,
the products concerned can be considered as
products originating in the Community, in Morocco or in one
of the other countries referred to in Articles 3 and 4 with which
cumulation is applicable, fulfil the requirements of this Protocol
and:

‘NO CUMULATION APPLIED’

to call

The customs authorities

7.
issuing movement certificates
EUR.1 or EUR-MED shall take any steps necessary to verify the
originating status of the products and the fulfilment of the other
requirements of this Protocol. For this purpose, they shall have
for any evidence and to carry out any
the right
inspection of
the exporter's accounts or any other check
considered appropriate. They shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular,
they shall check whether the space reserved for the description
of the products has been completed in such a manner as to
exclude all possibility of fraudulent additions.

The date of issue of the movement certificate EUR.1 or

8.
EUR-MED shall be indicated in Box 11 of the certificate.

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

Article 18

Movement certificates EUR.1 or EUR-MED issued
retrospectively

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

— cumulation was applied with materials originating in one of

the other countries referred to in Articles 3 and 4, or

(a)

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

— the products may be used as materials in the context of
cumulation for the manufacture of products for export to
one of the other countries referred to in Articles 3 and 4, or

(b)

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

or

is demonstrated to the satisfaction of

it
the customs
authorities that a movement certificate EUR.1 or EUR-MED
was
importation for
technical reasons.

issued but was not accepted at

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

— if origin has been obtained by application of cumulation
with materials originating in one or more of the countries
referred to in Articles 3 and 4:

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

2. Notwithstanding Article 17(9), a movement certificate
EUR-MED may be issued after exportation of the products to
which it relates and for which a movement certificate EUR.1
was issued at
is
demonstrated to the satisfaction of the customs authorities that
the conditions referred to in Article 17(5) are satisfied.

the time of exportation, provided that

it

For

the implementation of paragraphs 1 and 2,

3.
the
exporter shall indicate in his application the place and date of
exportation of the products to which the movement certificate
EUR.1 or EUR-MED relates, and state the reasons for his
request.

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The customs authorities may issue a movement certificate
4.
EUR.1 or EUR-MED retrospectively only after verifying that the
information supplied in the exporter's application complies with
that in the corresponding file.

Article 21

Accounting segregation

5. Movement
EUR-MED issued
retrospectively shall be endorsed with the following phrase in
English:

certificates

EUR.1

or

‘ISSUED RETROSPECTIVELY’

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

‘ISSUED RETROSPECTIVELY (Original EUR.1 No [date and
place of issue])’

The endorsement

6.
referred to in paragraph 5 shall be
inserted in Box 7 of the movement certificate EUR.1 or EUR-
MED.

Article 19

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

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

The duplicate issued in this way shall be endorsed with the

2.
following word in English:

‘DUPLICATE’

The endorsement

3.
referred to in paragraph 2 shall be
inserted in Box 7 of the duplicate movement certificate EUR.1
or EUR-MED.

4.
The duplicate, which shall bear the date of issue of the
original movement certificate EUR.1 or EUR-MED, shall take
effect as from that date.

Article 20

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

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

or Morocco.

The

1. Where considerable cost or material difficulties arise in
keeping separate stocks of originating and non-originating
materials which are identical and interchangeable, the customs
those concerned,
the written request of
authorities may, at
segregation’ method
‘accounting
authorise
(hereinafter referred to as the method) to be used for managing
such stocks.

so-called

the

2.
The method must be able to ensure that, for a specific
reference period, the number of products obtained which could
be considered as ‘originating’ is the same as that which would
have been obtained had there been physical segregation of the
stocks.

The

customs

3.
authorisation referred to in paragraph 1 subject
conditions deemed appropriate.

authorities may make

the

grant of
to any

The method shall be applied and the application shall be
4.
recorded on the basis of
the general accounting principles
applicable in the country where the product was manufactured.

The beneficiary of the method may make out or apply for
5.
proofs of origin, as the case may be,
for the quantity of
products which may be considered as originating. At the request
of
the beneficiary shall provide a
statement of how the quantities have been managed.

the customs authorities,

6.
The customs authorities shall monitor the use made of the
authorisation and may withdraw it whenever the beneficiary
makes
the authorisation in any manner
whatsoever or fails to fulfil any of the other conditions laid
down in this Protocol.

improper use of

Article 22

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

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

(a) by an approved exporter within the meaning of Article 23;

or

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

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

— if the products concerned may be considered as products
originating in the Community, or in Morocco, without

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application of cumulation with materials originating in one
of the other countries referred to in Articles 3 and 4, and
fulfil the other requirements of this Protocol;

— if the products concerned may be considered as products
originating in one of the other countries referred to in
Articles 3 and 4 with which cumulation is applicable,
without
cumulation with materials
originating in one of the countries referred to in Articles 3
and 4, and fulfil the other requirements of this Protocol,
provided a certificate EUR-MED or an invoice declaration
EUR-MED has been issued in the country of origin;

application

of

— if the products concerned may be considered as products
originating in the Community or
in Morocco, with
application of the cumulation referred to in Articles 3(4a)
and 4(4a), and fulfil the other requirements of this Protocol.

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

— cumulation was applied with materials originating in one of

the other countries referred to in Articles 3 and 4, or

— the products may be used as materials in the context of
cumulation for the manufacture of products for export to
one of the other countries referred to in Articles 3 and 4, or

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

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

— if origin has been obtained by application of cumulation
with materials originating in one or more of the countries
referred to in Articles 3 and 4:

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

— if origin has been obtained without

application of
cumulation with materials originating in one or more of the
countries referred to in Articles 3 and 4:

invoice,

the delivery note or

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

the declaration,

7.
Invoice declarations and invoice declarations EUR-MED
shall bear the original signature of the exporter in manuscript.
However, an approved exporter within the meaning of Article
23 shall not be required to sign such declarations provided that
he gives the customs authorities of the exporting country a
written undertaking that he accepts full responsibility for any
invoice declaration which identifies him as if it had been signed
in manuscript by him.

8. An invoice declaration or an invoice declaration EUR-MED
may be made out by the exporter when the products to which
it relates are exported, or after exportation on condition that it
is presented in the importing country at the latest two years
after the importation of the products to which it relates.

Article 23

Approved exporter

to make out

The customs authorities of

1.
the exporting country may
authorise any exporter (hereinafter referred to as approved
exporter), who makes frequent shipments of products under the
Agreement
invoice
declarations EUR-MED irrespective of the value of the products
concerned. An exporter seeking such authorisation shall offer to
the customs authorities all guarantees
the satisfaction of
necessary to verify the originating status of the products as well
as the fulfilment of the other requirements of this Protocol.

invoice declarations or

The customs authorities may grant the status of approved
to any conditions which they consider

subject

2.
exporter
appropriate.

The customs authorities

3.
to the approved
exporter a customs authorisation number which shall appear on
the invoice declaration or on the invoice declaration EUR-MED.

shall grant

‘NO CUMULATION APPLIED’

The customs authorities shall monitor the use of

4.
authorisation by the approved exporter.

the

5.
The exporter making out an invoice declaration or an
invoice declaration EUR-MED shall be prepared to submit at
any time, at
the
exporting country, all appropriate documents proving the
originating status of the products concerned as well as the
fulfilment of the other requirements of this Protocol.

the customs authorities of

the request of

5.
The customs authorities may withdraw the authorisation at
any time. They shall do so where the approved exporter no
longer offers the guarantees referred to in paragraph 1, no
longer fulfils the conditions referred to in paragraph 2 or
otherwise makes an incorrect use of the authorisation.

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Article 24

Validity of proof of origin

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

2.
Proofs of origin which are submitted to the customs
authorities of the importing country after the final date for
presentation specified in paragraph 1 may be accepted for the
purpose of applying preferential treatment, where the failure to
is due to
submit
exceptional circumstances.

these documents by the final date set

In other

3.
customs
cases of belated presentation,
authorities of the importing country may accept the proofs of
origin where the products have been submitted before the said
final date.

the

Imports which are occasional and consist solely of products
2.
for the personal use of the recipients or travellers or their
families shall not be considered as imports by way of trade if it
is evident from the nature and quantity of the products that no
commercial purpose is in view.

3.
Furthermore, the total value of these products shall not
exceed EUR 500 in the case of small packages or EUR 1 200 in
the case of products forming part of travellers' personal luggage.

Article 27a

Supplier's declaration

Article 25

Submission of proof of origin

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

Article 26

Importation by instalments

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

2.
The supplier's declaration referred to in paragraph 1 shall
serve as evidence of the working or processing undergone in
Algeria, Morocco, Tunisia or the Community by the goods
concerned for the purpose of determining whether the products
in the manufacture of which these goods are used, may be
considered as products originating in the Community or
Morocco and fulfil the other requirements of this Protocol.

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

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

Article 27

Exemptions from proof of origin

imported by way of

1.
Products sent as small packages from private persons to
private persons or forming part of travellers' personal luggage
shall be admitted as originating products without requiring the
submission of a proof of origin, provided that such products are
not
trade and have been declared as
meeting the requirements of this Protocol and where there is no
doubt as to the veracity of such a declaration. In the case of
products sent by post, this declaration can be made on customs
declaration CN22/CN23 or on a sheet of paper annexed to that
document.

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

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

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

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

5.
The supplier's declaration referred to in paragraphs 3 and 4
shall be typed or printed using one of the languages in which
the Agreement is drawn up, in accordance with the provisions
of the national law of the country where it is made out, and
shall bear the original signature of the supplier in manuscript.
The declaration may also be handwritten; in such a case, it shall
be written in ink in printed characters.

6.
The supplier making out a declaration must be prepared to
submit at any time, at the request of the customs authorities of
the country where the declaration is made out, all appropriate
documents proving that
information given on this
declaration is correct.

the

Article 28

Supporting documents

The documents referred to in Articles 17(3), 22(5) and 27a(6)
used for the purpose of proving that products covered by a
movement certificate EUR.1 or EUR-MED or an invoice
declaration or invoice declaration EUR-MED may be considered
as products originating in the Community, in Morocco or in
one of the other countries referred to in Articles 3 and 4 and
fulfil
the
information given in a supplier's declaration is correct, may
consist inter alia of the following:

the other requirements of

this Protocol and that

Articles 3 and 4, in accordance with rules of origin which
are identical to the rules in this Protocol;

(e) appropriate evidence concerning working or processing
undergone outside
the Community or Morocco by
application of Article 12, proving that the requirements of
that Article have been satisfied;

(f)

supplier's declaration proving the working or processing
undergone in the Community, Tunisia, Morocco or Algeria
by materials used, made out in one of these countries.

Article 29

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

The exporter applying for

1.
the issue of a movement
certificate EUR.1 or EUR-MED shall keep for at least three years
the documents referred to in Article 17(3).

The exporter making out an invoice declaration or invoice
2.
declaration EUR-MED shall keep for at least three years a copy
of this invoice declaration as well as the documents referred to
in Article 22(5).

2a.
The supplier making out a supplier's declaration shall keep
for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which
this declaration is annexed as well as the documents referred to
in Article 27a(6).

(a) direct evidence of the processes carried out by the exporter
or supplier to obtain the goods concerned, contained for
example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used,
issued or made out in the Community or in Morocco where
these documents are used in accordance with national law;

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

(c) documents proving the working or processing of materials
in the Community or in Morocco, issued or made out in the
Community or in Morocco, where these documents are
used in accordance with national law;

3.
The customs authorities of the exporting country issuing a
movement certificate EUR.1 or EUR-MED shall keep for at least
three years the application form referred to in Article 17(2).

(d) movement certificates EUR.1 or EUR-MED or

invoice
declarations or invoice declarations EUR-MED proving the
originating status of materials used, issued or made out in
the Community or in Morocco in accordance with this
Protocol, or in one of the other countries referred to in

4.
The customs authorities of the importing country shall
keep for at least three years the movement certificates EUR.1
invoice declarations and invoice
and EUR-MED and the
declarations EUR-MED submitted to them.

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Article 30

TITLE VI

Discrepancies and formal errors

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

The

slight

discrepancies

discovery of

between the
1.
statements made in the proof of origin and those made in the
documents submitted to the customs office for the purpose of
carrying out the formalities for importing the products shall not
ipso facto render the proof of origin null and void if it is duly
established that this document does correspond to the products
submitted.

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

such as

Article 31

Amounts expressed in euro

1.
For the application of the provisions of Article 22(1)(b) and
Article 27(3) in cases where products are invoiced in a currency
other than euro, amounts in the national currencies of the
Member States of the Community, of Morocco and of the other
countries referred to in Articles 3 and 4 equivalent
to the
amounts expressed in euro shall be fixed annually by each of
the countries concerned.

2. A consignment shall benefit from the provisions of Article
22(1)(b) or Article 27(3) by reference to the currency in which
the invoice is drawn up, according to the amount fixed by the
country concerned.

in that currency of

The amounts to be used in any given national currency
3.
shall be the equivalent
the amounts
expressed in euro as at the first working day of October each
year. The amounts shall be communicated to the Commission
of the European Communities by 15 October and shall apply
from 1 January the following year. The Commission of the
European Communities shall notify all countries concerned of
the relevant amounts.

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

retained unchanged if

equivalent may be

5.
The amounts expressed in euro shall be reviewed by the
Association Committee at the request of the Community or of
Morocco. When carrying out
the Association
Committee shall consider the desirability of preserving the
effects of the limits concerned in real terms. For this purpose, it
may decide to modify the amounts expressed in euro.

review,

this

Article 32

Mutual assistance

the Member States of

The customs authorities of

1.
the
Community and of Morocco shall provide each other, through
the Commission of the European Communities, with specimen
impressions of stamps used in their customs offices for the issue
of movement certificates EUR.1 and EUR-MED, and with the
addresses of the customs authorities responsible for verifying
those certificates, invoice declarations and invoice declarations
EUR-MED or supplier's declarations.

competent

2.
In order to ensure the proper application of this Protocol,
the Community and Morocco shall assist each other, through
the
in checking the
authenticity of the movement certificates EUR.1 and EUR-MED,
the invoice declarations and the invoice declarations EUR-MED
or
the
the supplier's declarations and the correctness of
information given in these documents.

administrations,

customs

Article 33

Verification of proofs of origin

1.
Subsequent verifications of proofs of origin shall be carried
out at random or whenever the customs authorities of the
importing country have reasonable doubts as to the authenticity
of such documents,
the products
concerned or the fulfilment of the other requirements of this
Protocol.

the originating status of

For

the purposes of

implementing paragraph 1,

2.
the
customs authorities of the importing country shall return the
movement certificate EUR.1 or EUR-MED and the invoice, if it
has been submitted,
the invoice declaration or the invoice
declaration EUR-MED, or a copy of these documents, to the
customs authorities of
the exporting country giving, where
appropriate, the reasons for the request for verification. Any
documents and information obtained suggesting that
the
information given on the proof of origin is incorrect shall be
forwarded in support of the request for verification.

3.
The verification shall be carried out by the customs
authorities of the exporting country. For this purpose, they shall
have the right to call for any evidence and to carry out any
inspection of
the exporter's accounts or any other check
considered appropriate.

If the customs authorities of the importing country decide
to the
the
the
the products shall be offered to the
judged

4.
to suspend the granting of preferential
products
verification, release of
importer
necessary.

to any precautionary measures

concerned while

results of

treatment

awaiting

subject

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The customs authorities requesting the verification shall be
5.
informed of the results thereof as soon as possible. These results
shall indicate clearly whether the documents are authentic and
whether the products concerned may be considered as products
originating in the Community,
in Morocco or in one of the
other countries referred to in Articles 3 and 4 and fulfil the
other requirements of this Protocol.

6.
If in cases of reasonable doubt there is no reply within 10
months of the date of the verification request or if the reply
does not contain sufficient
information to determine the
authenticity of the document in question or the real origin of
the products, the requesting customs authorities shall, except in
exceptional circumstances, refuse entitlement to the preferences.

customs authorities requesting a verification and the customs
authorities responsible for carrying out
this verification or
where they raise a question as to the interpretation of this
Protocol, they shall be submitted to the Association Committee.

In all cases, the settlement of disputes between the importer and
the customs authorities of the importing country shall take
place under the legislation of that country.

Article 35

Penalties

Article 33a

Verification of supplier's declarations

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

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

Article 36

Free zones

For

the purposes of

implementing paragraph 1,

2.
the
customs authorities of the country referred to in paragraph 1
shall return the supplier's declaration and invoice(s), delivery
note(s) or other commercial documents concerning goods
covered by this declaration, to the customs authorities of the
country where the declaration was made out, giving, where
appropriate, the reasons of substance or form for the request for
verification.

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

3.
The verification shall be carried out by the customs
authorities of the country where the supplier's declaration was
made out. For this purpose, they shall have the right to call for
any evidence and carry out any inspection of the supplier's
accounts or any other check which they consider appropriate.

The customs authorities requesting the verification shall be
4.
informed of the results thereof as soon as possible. These results
shall
indicate clearly whether the information given in the
supplier's declaration is correct and make it possible for them to
determine whether and to what extent this supplier's declaration
could be taken into account for issuing a movement certificate
EUR.1 or for making out an invoice declaration.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of
Articles 33 and 33a which cannot be settled between the

1.
The Community and Morocco shall take all necessary steps
to ensure that products traded under cover of a proof of origin
which in the course of transport use a free zone situated in their
territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to
prevent their deterioration.

By way of derogation from paragraph 1, when products
2.
originating in the Community or in Morocco are imported into
a free zone under cover of a proof of origin and undergo
treatment or processing, the authorities concerned shall issue a
new movement certificate EUR.1 or EUR-MED at the exporter's
request, if the treatment or processing undergone complies with
the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

The term ‘Community’ used in Article 2 does not cover

1.
Ceuta and Melilla.

2.
Products originating in Morocco, when imported into
Ceuta or Melilla, shall enjoy in all respects the same customs
regime as that which is applied to products originating in the
customs territory of the Community under Protocol 2 of the
Act of Accession of the Kingdom of Spain and the Portuguese

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Republic to the European Communities. Morocco shall grant to
imports of products covered by the Agreement and originating
in Ceuta and Melilla the same customs regime as that which is
granted to products imported from and originating in the
Community.

For

3.
the purpose of applying paragraph 2 concerning
products originating in Ceuta and Melilla, this Protocol shall
apply mutatis mutandis subject to the special conditions set out
in Article 38.

Article 38

Special conditions

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

2. Ceuta and Melilla shall be considered as a single territory.

The exporter or his authorised representative shall enter
3.
‘Morocco’ and ‘Ceuta and Melilla’
in Box 2 of movement
certificates EUR.1 or EUR-MED or on invoice declarations or on
invoice declarations EUR-MED.
in the case of
products originating in Ceuta and Melilla, this shall be indicated
in Box 4 of movement certificates EUR.1 or EUR-MED or on
invoice declarations or on invoice declarations EUR-MED.

In addition,

Providing they have been transported directly in accordance

1.
with Article 13, the following shall be considered as:

The Spanish customs authorities shall be responsible for

4.
the application of this Protocol in Ceuta and Melilla.

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta

and Melilla

manufacture of which products other
referred to in (a) are used, provided that:

in the
than those

TITLE VIII

FINAL PROVISIONS

Article 39

(i)

the said products have undergone sufficient working
or processing within the meaning of Article 6;

Amendments to the Protocol

or that

The Association Council may decide to amend the provisions of
this Protocol.

(ii) those products originate in Morocco or
have
provided

in the
been
Community,
submitted to working or processing which goes
beyond the operations referred to in Article 7;

they

that

(2) products originating in Morocco:

(a) products wholly obtained in Morocco;

(b) products obtained in Morocco,

in the manufacture of
which products other than those referred to in (a) are
used, provided that:

(i)

the said products have undergone sufficient working
or processing within the meaning of Article 6;

or that

Article 40

Transitional provision for goods in transit or storage

The provisions of the Agreement may be applied to goods
which comply with the provisions of this Protocol and which
on the date of entry into force of this Protocol are either in
transit or are in the Community or in Morocco in temporary
storage in customs warehouses or in free zones, subject to the
submission to the customs authorities of the importing country,
within four months of the said date, of a movement certificate
EUR.1 or EUR-MED issued retrospectively by the customs
authorities of
together with the
exporting country
the goods have been transported
documents showing that
directly in accordance with Article 13.

the

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ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1

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

Note 2

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

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the
description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply
to all products which, under the Harmonised 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 to
apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the
rule set out in column 3 is to be applied.

Note 3

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

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
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
processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level
of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of
such material at a later stage is not.

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

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

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

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

Example:

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

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

Example:

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

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

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-
originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-
woven cloths cannot normally 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
materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres
or yarns.

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

waste, of headings 5501 to 5507.

Note 5

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

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

from two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— 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.

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Example:

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

Example:

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

Example:

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

Example:

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

5.3.

5.4.

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

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

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;

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(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);

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

(n)

(o)

(p)

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

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

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

7.3.

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

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ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

the animals of Chapter 1 shall be

All
wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs and other
aquatic invertebrates

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

ex Chapter 4

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

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

0403

and

cream,
curdled milk
Buttermilk,
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

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

wholly obtained,

– all

or

fruit

lime

juice

(except

grapefruit)

that of
of

the
pineapple,
heading 2009 used is originating, and
all

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

– the value of

ex Chapter 5

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

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

ex 0502

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

Cleaning,
straightening of bristles and hair

disinfecting,

sorting

and

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HS heading

Description of product

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

(1)

Chapter 6

(2)

(3)

or

(4)

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 the materials of
Chapter 7 used are wholly obtained

Chapter 8

Edible fruit and nuts; peel of citrus fruits
or melons

Manufacture in which:
– all the fruit and nuts used are wholly

obtained, and
– the value of

all

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

ex Chapter 9

Coffee, tea, maté and spices; except for:

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

0901

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

Manufacture
heading

from materials

of

any

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Manufacture
heading

Manufacture
heading

from materials

of

any

from materials

of

any

Chapter 10

Cereals

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

ex Chapter 11

Products of
starches; inulin; wheat gluten; except for:

the milling industry; malt;

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

ex 1106

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

Drying
of
vegetables of heading 0708

and milling

leguminous

Chapter 12

seeds

and
grains,

fruits;
Oil
miscellaneous
and fruit;
industrial or medicinal plants; straw and
fodder

oleaginous
seeds

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

1301

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

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

21.12.2005

EN

Official Journal of the European Union

L 336/27

HS heading

Description of product

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

(1)

1302

(2)

(3)

or

(4)

saps

extracts;

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

– Mucilages

and thickeners, modified,

derived from vegetable products

Manufacture from non-modified mucilages
and thickeners

– Other

Vegetable
products
included

Chapter 14

plaiting materials;
elsewhere
not

vegetable
or

specified

ex Chapter 15

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

1501

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

– Fats from bones or waste

– Other

1502

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

– Fats from bones or waste

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

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

Manufacture
heading, except that of the product

from materials

of

any

from materials

Manufacture
heading, except
0206 or 0207 or bones of heading 0506

any
those of heading 0203,

of

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

from materials

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

of

– Other

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

1504

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

– Solid fractions

– Other

ex 1505

Refined lanolin

Manufacture
heading,
heading 1504

from materials

any
including other materials of

of

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

Manufacture from crude wool grease of
heading 1505

L 336/28

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(2)

(3)

or

(4)

1507 to 1515

Vegetable oils and their fractions:

(1)

1506

1516

1517

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

– Solid fractions

– Other

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

than

– Solid fractions, except for that of jojoba

oil

– Other

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

Manufacture
heading,
heading 1506

from materials

any
including other materials of

of

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

Manufacture
heading, except that of the product

from materials

of

any

Manufacture
headings 1507 to 1515

from other materials of

Manufacture in which all
materials used are wholly obtained

the vegetable

Manufacture in which:
– all the materials of Chapter 2 used are

wholly obtained, and

– all

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

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

Manufacture in which:
– all

the materials of Chapters 2 and

4 used are wholly obtained, and

– all

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

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

21.12.2005

EN

Official Journal of the European Union

L 336/29

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 1701

1702

ex 1703

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

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

including chemically pure
Other sugars,
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

– Other sugars in solid form, containing
added flavouring or colouring matter

– Other

Molasses resulting from the extraction or
added
refining
flavouring or colouring matter

containing

sugar,

of

Manufacture
heading,
heading 1702

from materials

any
including other materials of

of

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

Manufacture in which all
used are originating

the materials

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

1704

confectionery
Sugar
chocolate), not containing cocoa

(including white

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
the
30 % of
product

the ex-works price of

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
the
30 % of
product

the ex-works price of

Chapter 18

Cocoa and cocoa preparations

1901

food preparations of

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

L 336/30

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Malt extract

– Other

Manufacture from cereals of Chapter 10

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

1902

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

such as
lasagne,

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

meat, meat offal,
molluscs

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

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

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

Prepared foods obtained by the swelling or
roasting of cereals or cereal products (for
example, corn flakes); cereals (other than
maize (corn)) in grain form or in the form
of flakes or other worked grains (except
flour, groats and meal), pre-cooked or
otherwise
elsewhere
specified or included

prepared,

not

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

1903

1904

1905

Manufacture in which:
– all

durum wheat

the cereals and their derivatives
(except
its
derivatives) used are wholly obtained,
and
– all

the materials of Chapters 2 and

and

3 used are wholly obtained

from materials

Manufacture
any
heading, except potato starch of heading
1108

of

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
product

the ex-works price of

Manufacture
of
heading, except those of Chapter 11

from materials

any

ex Chapter 20

Preparations of vegetables,
other parts of plants; except for:

fruit, nuts or

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

21.12.2005

EN

Official Journal of the European Union

L 336/31

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

ex 2004 and
ex 2005

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

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

2006

2007

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

by

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

Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, obtained by
cooking, whether or not containing added
sugar or other 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
the
30 % of
product

the ex-works price of

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

Manufacture
heading, except that of the product

from materials

of

any

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
product

the ex-works price of

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
product

the ex-works price of

ex 2008

– Nuts, not containing added sugar or

spirits

– Peanut butter; mixtures based on

cereals; palm hearts; maize (corn)

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

2009

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

added

sugar

or

ex Chapter 21

Miscellaneous edible preparations; except
for:

Manufacture
heading, except that of the product

from materials

of

any

L 336/32

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

2101

2103

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

substitutes,

roasted

Manufacture:
– from materials of any heading, except

that of the product, and

– in which all the chicory used is wholly

obtained

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

– Sauces and preparations therefor; mixed
condiments and mixed seasonings

from materials
that of

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

except

– Mustard flour and meal and prepared

mustard

Manufacture
heading

from materials

of

any

ex 2104

Soups
therefor

and

broths

and

preparations

from materials

Manufacture
heading,
vegetables of headings 2002 to 2005

any
except prepared or preserved

of

2106

Food preparations not elsewhere specified
or included

Manufacture:
– from materials of any heading, except

ex Chapter 22

Beverages, spirits and vinegar; except for:

2202

including mineral waters

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

beverages,

that of the product, and

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

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

– in which all

the grapes or materials
derived from grapes used are wholly
obtained

Manufacture:
– from materials of any heading, except

that of the product,

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

the ex-works price of

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

21.12.2005

EN

Official Journal of the European Union

L 336/33

HS heading

Description of product

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

(1)

2207

2208

ex Chapter 23

ex 2301

ex 2303

ex 2306

(2)

(3)

or

(4)

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

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

and other

liqueurs

and waste

Residues
food
industries; prepared animal fodder; except
for:

from the

Manufacture:
– from materials of any heading, except

heading 2207 or 2208, and

– in which all

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

Manufacture:
– from materials of any heading, except

heading 2207 or 2208, and

– in which all

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

Manufacture
heading, except that of the product

from materials

of

any

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

invertebrates, unfit

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

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

Manufacture in which all the maize used is
wholly obtained

Oil cake and other solid residues 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
substitutes; except for:

and manufactured

tobacco

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

2402

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

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

L 336/34

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2403

Smoking tobacco

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

ex Chapter 25

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

Manufacture
heading, except that of the product

from materials

of

any

ex 2504

ex 2515

ex 2516

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

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

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

sawing
slabs

by

or

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

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

in

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

from materials
that of

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

except

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

ex Chapter 27

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

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

21.12.2005

EN

Official Journal of the European Union

L 336/35

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

that of

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

65 % by

volume

distils

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
the product. However,
than that of
materials of
the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product

the same heading as

Crude oils obtained from bituminous
minerals

Destructive
materials

distillation

of

bituminous

ex 2707

ex 2709

2710

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

constituents of

the

2711

Petroleum gases
hydrocarbons

and

other

gaseous

2712

jelly;

paraffin

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

and
synthesis

by

or

2713

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

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

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

the same heading as

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

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

the same heading as

Operations of refining and/or one or more
specific process(es) (4)
or

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

the same heading as

Operations of refining and/or one or more
specific process(es) (5)
or

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

the same heading as

L 336/36

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

2714

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

2715

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)

ex Chapter 28

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

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

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

the same heading as

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

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

the same heading as

except

from materials
that of

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

ex 2805

‘Mischmetall’

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

ex Chapter 29

Organic chemicals; except for:

except

from materials
that of

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

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/37

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2901

Acyclic hydrocarbons for use as power or
heating fuels

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

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

the same heading as

ex 2902

and

Cyclanes
azulenes), benzene,
use as power or heating fuels

cyclenes

(other

toluene, xylenes,

than
for

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

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

the same heading as

ex 2905

alcoholates of
Metal
heading and of ethanol

alcohols of

this

of

from materials

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

2915

ex 2932

Saturated acyclic monocarboxylic
acids
and their anhydrides, halides, peroxides
halogenated,
and
sulphonated,
nitrosated
derivatives

peroxyacids;

nitrated

their

or

from materials

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

the value of all

of

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

from materials

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

the value of all

of

– Cyclic acetals and internal hemiacetals
sulphonated,

and their halogenated,
nitrated or nitrosated derivatives

Manufacture
heading

from materials

of

any

2933

Heterocyclic
hetero-atom(s) only

compounds with nitrogen

2934

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

from materials

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

the value of all

of

from materials

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

the value of all

of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

L 336/38

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2939

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

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

ex Chapter 30

Pharmaceutical products; except for:

3002

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

cultures

– Products consisting of

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

– Other

– – Human blood

– – Animal

prepared
blood
therapeutic or prophylactic uses

for

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

– – Haemoglobin, blood globulins and

serum globulins

except

from materials
that of

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

of

from materials

any
Manufacture
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

of

from materials

any
Manufacture
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

of

from materials

any
Manufacture
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

of

from materials

any
Manufacture
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

of

from materials

any
Manufacture
including other materials of
heading,
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

21.12.2005

EN

Official Journal of the European Union

L 336/39

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– – Other

3003 and 3004 Medicaments (excluding goods of heading
3002, 3005 or 3006):

– Obtained from amikacin of heading

2941

of

from materials

any
Manufacture
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

except

from materials
that of

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

– 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, and

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

ex 3006

Waste
pharmaceuticals
note 4(k) to this Chapter

specified

in

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

ex Chapter 31

Fertilizers; except for:

except

from materials
that of

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

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

L 336/40

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 3105

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

Manufacture:

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

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

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

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:

except

from materials
that of

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

ex 3201

Tannins and their salts, ethers, esters and
other derivatives

Manufacture
vegetable origin

from tanning extracts of

3205

Colour lakes; preparations as specified in
note 3 to this chapter based on colour
lakes (10)

ex Chapter 33

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

3301

absolutes;

concentrates

and
oleoresins;

Essential oils (terpeneless or not), including
resinoids;
concretes
extracted
of
essential oils in fats, in fixed oils, in waxes
the like, obtained by enfleurage or
or
maceration;
the
deterpenation of essential oils; aqueous
distillates
of
aqueous
essential oils

terpenic by-products of

solutions

and

of

from materials

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

except

from materials
that of

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

of

from materials

Manufacture
any
heading, including materials of a different
‘group’ (11)
in this heading. However,
materials of the same group as the product
their total
may be used, provided that
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
the
40 % of
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/41

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 34

organic

preparations,

surface-active

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

‘dental

waxes’

and

except

from materials
that of

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

ex 3403

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

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

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

the same heading as

3404

Artificial waxes and prepared waxes:

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

obtained

waxes

except

from materials
that of

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

– Other

ex Chapter 35

Albuminoidal
starches; glues; enzymes; except for:

substances;

modified

from materials

Manufacture
heading, except:
– hydrogenated oils having the character

any

of

of waxes of heading 1516,

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

– materials of heading 3404
However,
these materials may be used,
provided that their total value does not
exceed 20 % of the ex-works price of the
product

except

from materials
that of

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

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

L 336/42

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3505

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

pregelatinised

or

– Starch ethers and esters

– Other

Manufacture
heading,
heading 3505

from materials

any
including other materials of

of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture
heading, except those of heading 1108

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

ex 3507

Prepared enzymes not elsewhere specified
or included

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

Chapter 36

Explosives; pyrotechnic products; matches;
pyrophoric
certain combustible
preparations

alloys;

ex Chapter 37

Photographic or cinematographic goods;
except for:

3701

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

– Instant

print

film for

colour

photography, in packs

– Other

except

from materials
that of

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

except

from materials
that of

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

of

from materials

Manufacture
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
ex-works price of the product

of

from materials

Manufacture
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
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/43

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

3702

3704

film in rolls,

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

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

film

from materials

any
Manufacture
heading, except those of headings 3701
and 3702

of

from materials

Manufacture
any
heading, except those of headings 3701 to
3704

of

ex Chapter 38

Miscellaneous chemical products; except
for:

except

from materials
that of

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

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

ex 3801

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

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

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

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

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

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 value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

3808

3809

rodenticides,

anti-sprouting products

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

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

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
materials used does not exceed 50 % of
the ex-works price of the products

L 336/44

EN

Official Journal of the European Union

21.12.2005

HS heading

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
materials 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

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

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

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

– Other

Prepared rubber accelerators; compound
rubber or plastics, not
plasticisers
elsewhere
anti-
other
oxidizing
compound stabilisers for rubber or plastics

for
specified or
preparations

included;
and

Preparations
extinguishers;
grenades

charges

and
fire-
charged fire-extinguishing

for

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

elsewhere

or

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

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

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

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

elements doped for use

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

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

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

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

Anti-freezing preparations and prepared
de-icing fluids

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

prepared

laboratory

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

diagnostic

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

21.12.2005

EN

Official Journal of the European Union

L 336/45

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3823

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

– Industrial monocarboxylic fatty acids,

acid oils from refining

– Industrial fatty alcohols

3824

the

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

chemical or

allied

Manufacture
heading, except that of the product

from materials

of

any

Manufacture
heading,
heading 3823

from materials

any
including other materials of

of

except

from materials
that of

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

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

– The following of this heading:
– – Prepared binders for foundry moulds
or cores based on natural resinous
products
– – Naphthenic

water-

acids,

their

insoluble salts and their esters
– – Sorbitol other than that of heading

2905

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

ammonium or

– – Ion exchangers
– – Getters for vacuum tubes
– – Alkaline
oxide

iron

purification of gas

for

the

– – Ammoniacal gas liquors and spent
gas

produced

coal

in

oxide
purification

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

– – Fusel oil and Dippel's oil
– – Mixtures of
anions

salts having different

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

L 336/46

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3901 to 3915

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

– Addition homopolymerisation 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 (13)

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

the ex-works price of

– Other

Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (14)

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

the ex-works price of

ex 3907

– Copolymer, made from polycarbonate
acrylonitrile-butadiene-styrene

and
copolymer (ABS)

except

from materials
that of

of
any
Manufacture
heading,
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 (15)

– Polyester

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

and/or manufacture

3912

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

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

the same heading as

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:

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

(including

– 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 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
product

the ex-works price of

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 (16)

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

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/47

HS heading

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
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (17)

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

the ex-works price of

ex 3916 and
ex 3917

Profile shapes and tubes

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

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

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

the ex-works price of

ex 3920

– Ionomer sheet or film

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

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

the ex-works price of

– Sheets

regenerated
polyamides or polyethylene

of

cellulose,

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

the same heading as

ex 3921

Foils of plastic, metallised

Manufacture
from highly-transparent
polyester-foils with a thickness of less than
23 micron (18)

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

the ex-works price of

3922 to 3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture
heading, except that of the product

from materials

of

any

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

4012

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

in

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

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

– Retreaded pneumatic, solid or cushion

Retreading of used tyres

tyres, of rubber

– Other

from materials

Manufacture
any
heading, except those of headings 4011
and 4012

of

L 336/48

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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
heading, except that of the product

from materials

of

any

ex 4102

Raw skins of sheep or lambs, without
wool on

Removal of wool
skins, with wool on

from sheep or lamb

4104 to 4106

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

4107, 4112
and 4113

including

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

Retanning of tanned leather

or

Manufacture
heading, except that of the product

from materials

of

any

Manufacture
heading, except headings 4104 to 4113

from materials

of

any

any

any

ex 4114

Chapter 42

Patent
leather
leather; metallised leather

and

patent

laminated

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

goods,

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

and

Manufacture
heading, except that of the product

from materials

of

ex Chapter 43

Furskins and artificial
thereof; except for:

fur; manufactures

ex 4302

Tanned or dressed furskins, assembled:

Manufacture
heading, except that of the product

from materials

of

– 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, tanned
or dressed furskins

4303

Articles of apparel, clothing accessories
and other articles of furskin

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

ex Chapter 44

Wood
and
charcoal; except for:

articles of wood; wood

Manufacture
heading, except that of the product

from materials

of

any

21.12.2005

EN

Official Journal of the European Union

L 336/49

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or end-jointing

Splicing, planing, sanding or end-jointing

for

veneering

(including

Sheets
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

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

ex 4415

ex 4416

ex 4418

Beadings
moulded skirting
boards

and mouldings,

including
and other moulded

Beading or moulding

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

Manufacture from boards not cut to size

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

tubs

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

– Builders' joinery and carpentry of wood Manufacture

from materials
that of

of
any
the product.
heading,
However, cellular wood panels, shingles
and shakes may be used

except

– 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
heading, except that of the product

from materials

of

any

L 336/50

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

Chapter 47

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

ex Chapter 48

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

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

any

ex 4811

Paper and paperboard,
squared only

ruled,

lined or

Manufacture from paper-making materials
of Chapter 47

4816

4817

transfer papers (other

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

Manufacture from paper-making materials
of Chapter 47

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

compendiums,

paper

paper

of

of

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

21.12.2005

EN

Official Journal of the European Union

L 336/51

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4820

Letter pads

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

ex 4823

paper,

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

paperboard,

ex Chapter 49

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

4909

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

announcements, whether

or

4910

Calendars of any kind, printed,
calendar blocks:

including

– Calendars of

the ‘perpetual’

type or
with replaceable blocks mounted on
bases other than paper or paperboard

– Other

ex Chapter 50

Silk; except for:

Manufacture from paper-making materials
of Chapter 47

Manufacture
heading, except that of the product

from materials

of

any

from materials

Manufacture
any
heading, except those of headings 4909
and 4911

of

Manufacture:
– from materials of any heading, except

that of the product, and

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

from materials

Manufacture
any
heading, except those of headings 4909
and 4911

of

Manufacture
heading, except that of the product

from materials

of

any

ex 5003

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

Carding or combing of silk waste

L 336/52

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

5004 to
ex 5006

(2)

(3)

or

(4)

Silk yarn and yarn spun from silk waste

Manufacture from (19):
– 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 (20)

– Other

Manufacture from (21):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

least

– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

ex Chapter 51

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

5106 to 5110

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

Manufacture
heading, except that of the product

from materials

of

any

Manufacture from (22):
– raw silk or

silk waste,

carded or
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed or

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

5111 to 5113

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

– Incorporating rubber thread

Manufacture from single yarn (23)

21.12.2005

EN

Official Journal of the European Union

L 336/53

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (24):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

least

– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
shrink
setting,
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
the
47,5 % of
product

the ex-works price of

the value of

calendering,

raising,

ex Chapter 52

Cotton; except for:

5204 to 5207

Yarn and thread of cotton

5208 to 5212

Woven fabrics of cotton:

Manufacture
heading, except that of the product

from materials

of

any

Manufacture from (25):
– 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 (26)

– Other

Manufacture from (27):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

– chemical materials or textile pulp, or

L 336/54

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– paper
or

least

raising,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

ex Chapter 53

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

5306 to 5308

Yarn of other vegetable textile fibres; paper
yarn

Manufacture
heading, except that of the product

from materials

of

any

Manufacture from (28):
– 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 (29)

– Other

Manufacture from (30):
– coir yarn,
– jute yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

least

– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

21.12.2005

EN

Official Journal of the European Union

L 336/55

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5401 to 5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (31):
– 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 (32)

– Other

Manufacture from (33):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

least

– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

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 (34):
– 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 336/56

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5512 to 5516

Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (35)

– Other

Manufacture from (36):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,

least

– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

ex Chapter 56

felt and non-wovens;

special
twine, cordage, ropes and cables

Wadding,
yarns;
and articles thereof; except for:

Manufacture from (37):
– coir yarn,
– natural fibres,
– chemical materials or textile pulp, or
– paper-making materials

5602

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

– Needleloom felt

Manufacture from (38):
– 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

21.12.2005

EN

Official Journal of the European Union

L 336/57

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (39):
– natural fibres,
– man-made staple fibres made from

casein, or

– chemical materials or textile pulp

5604

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

– Rubber thread and cord, textile covered Manufacture from rubber thread or cord,

not textile covered

– Other

5605

5606

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

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

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (40):
– natural fibres, not carded or combed or

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

Manufacture from (41):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning,

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

Manufacture from (42):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning,

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

Manufacture from (43):
– natural fibres, or
– chemical materials or textile pulp
However:
– polypropylene

filament

of

heading

5402,

L 336/58

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– 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 (44):
– natural fibres, not carded or combed or
otherwise processed for spinning, or

– chemical materials or textile pulp

Manufacture from (45):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning

Jute fabric may be used as a backing

– Of other felt

– Other

ex Chapter 58

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

trimmings;

tapestries;

– Combined with rubber thread

Manufacture from single yarn (46)

– Other

Manufacture from (47):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

least

– chemical materials or textile pulp
or
Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

21.12.2005

EN

Official Journal of the European Union

L 336/59

HS heading

Description of product

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

(1)

5805

(2)

(3)

or

(4)

of

the

tapestries

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

Manufacture
heading, except that of the product

from materials

of

any

5810

Embroidery in the piece,
motifs

in strips or in

Manufacture:
– from materials of any heading, except

5901

5902

5903

that of the product, and

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

Manufacture from yarn

fabrics

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

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

– Containing not more than 90 % by

Manufacture from yarn

weight of textile materials

– Other

Manufacture from chemical materials or
textile pulp

fabrics

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

impregnated,

Manufacture from yarn

or

least

rasing,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

5904

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

Manufacture from yarn (48)

5905

Textile wall coverings:

– Impregnated,

or
coated,
laminated with rubber, plastics or other
materials

covered

Manufacture from yarn

L 336/60

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture from (49):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

least

– chemical materials or textile pulp
or
two
Printing accompanied by at
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

calendering,

raising,

Manufacture from (50):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

– chemical materials or textile pulp

Manufacture from chemical materials

5906

Rubberised textile fabrics, other than those
of heading 5902:

– Knitted or crocheted fabrics

– Other

fabrics made

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

of

– Other

Manufacture from yarn

5907

fabrics otherwise

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

5908

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

Manufacture from yarn

or

least

rasing,

calendering,

Printing accompanied by at
two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting,
shrink
resistance processing, permanent finishing,
impregnating, mending and
decatising,
burling), provided that
the
unprinted fabric used does not exceed
47,5 % of
the
product

the ex-works price of

the value of

21.12.2005

EN

Official Journal of the European Union

L 336/61

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-

mantle fabric

– Other

5909 to 5911

Textile articles of a kind suitable for
industrial use:

Manufacture
heading, except that of the product

from materials

of

any

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics or
rags of heading 6310

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

Manufacture from (51):
– coir yarn,
– the following materials:

– – yarn

of

polytetrafluoroethy-

lene (52),
– – yarn, multiple,

coated impregnated or
with a phenolic resin,

of

polyamide,
covered

– – yarn of synthetic textile fibres of
aromatic polyamides, obtained by
m-
polycondensation
phenylenediamine and isophthalic
acid,
– – monofil
lene (53),

of polytetrafluoroethy-

of

– – yarn of synthetic textile fibres of
poly(p-phenylene-terephthala-
mide),
– – glass

coated with
resin and gimped with

yarn,

fibre

phenol
acrylic yarn (54),

– – copolyester monofilaments
resin

a

and
acid

a
polyester
terephthalic
cyclohexanediethanol
isophthalic acid,

and

of
of
1,4-
and

– Other

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

– – chemical materials or textile pulp

Manufacture from (55):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

– chemical materials or textile pulp

L 336/62

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 60

Knitted or crocheted fabrics

Manufacture from (56):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

– chemical materials or textile pulp

clothing

Chapter 61

ex Chapter 62

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

Articles
accessories, knitted or crocheted:

apparel

and

of

– Obtained

by

together

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

– Other

Manufacture from yarn (57) (58)

Manufacture from (59):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

– chemical materials or textile pulp

of

apparel

Articles
and
accessories, not knitted or
except for:

clothing
crocheted;

Manufacture from yarn (60) (61)

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

accessories

for

Manufacture from yarn (62)
or

Manufacture from unembroidered fabric,
provided
the
the
that
does not
fabric
unembroidered
exceed 40 % of the ex-works price of the
product (63)

value
used

of

ex 6210 and
ex 6216

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

Manufacture from yarn (64)
or

from uncoated

Manufacture
fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (65)

6213 and 6214 Handkerchiefs,

shawls,

scarves, mufflers,

mantillas, veils and the like:

– Embroidered

from unbleached

single

Manufacture
yarn (66) (67)
or

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

value
used

of

21.12.2005

EN

Official Journal of the European Union

L 336/63

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

from unbleached

single

Manufacture
yarn (69) (70)
or

by

up,

heat

calendering,

Making
printing
followed
accompanied by at least two preparatory
or finishing operations (such as scouring,
setting,
bleaching, mercerising,
resistance
raising,
processing,
finishing,
impregnating, mending and
decatising,
burling), 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

permanent

shrink

6217

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

– Embroidered

Manufacture from yarn (71)
or

Manufacture from unembroidered fabric,
the
the
that
provided
unembroidered
does not
fabric
exceed 40 % of the ex-works price of the
product (72)

value
used

of

equipment
of
foil

of
fabric
aluminised

Manufacture from yarn (73)
or

– Fire-resistant

covered with
polyester

– Interlinings for collars and cuffs, cut

out

from uncoated

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

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 (75)

ex Chapter 63

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

6301 to 6304

Blankets,
curtains etc.; other furnishing articles:

travelling rugs, bed linen etc.;

Manufacture
heading, except that of the product

from materials

of

any

– Of felt, of nonwovens

Manufacture from (76):
– natural fibres, or
– chemical materials or textile pulp

L 336/64

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other:

– – Embroidered

– – Other

6305

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

6306

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

sailboards or

from unbleached

single

Manufacture
yarn (77) (78)
or

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

Manufacture
yarn (79) (80)

from unbleached

single

Manufacture from (81):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or

– chemical materials or textile pulp

– Of nonwovens

Manufacture from (82) (83):
– natural fibres, or
– chemical materials or textile pulp

– Other

Manufacture
yarn (84) (85)

from unbleached

single

Other made-up articles,
patterns

including dress

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

6307

6308

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

rugs,

up

ex Chapter 64

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

6406

of

footwear

(including

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

articles;

and

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

from materials

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

of

Manufacture
heading, except that of the product

from materials

of

any

21.12.2005

EN

Official Journal of the European Union

L 336/65

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 65

Headgear and parts thereof; except for:

6503

6505

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

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

ex Chapter 66

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

Manufacture
heading, except that of the product

from materials

of

any

Manufacture from yarn or textile fibres (86)

Manufacture from yarn or textile fibres (87)

Manufacture
heading, except that of the product

from materials

of

any

6601

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

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

Chapter 67

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

ex Chapter 68

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

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

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
heading

from materials

of

any

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

Manufacture from worked mica (including
agglomerated or reconstituted mica)

Chapter 69

Ceramic products

ex Chapter 70

Glass and glassware; except for:

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

L 336/66

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 7003, ex 7004
and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading
7001

7006

edge-worked,

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

engraved,

– Glass-plate

dielectric

substrates,
thin

coated with
a
of
and
a semiconductor grade in accordance
with SEMII-standards (88)

film,

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

– Other

Manufacture from materials of heading
7001

7007

glass,

Safety
consisting of
(tempered) or laminated glass

toughened

Manufacture from materials of heading
7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading
7001

7009

7010

7013

Glass mirrors, whether or not
including rear-view mirrors

framed,

Manufacture from materials of heading
7001

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

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

Manufacture
heading, except that of the product

from materials

of

any

or

Cutting of glassware, provided that
total value of
does not exceed 50 % of
price of the product

the
the uncut glassware used
the ex-works

of

any

from materials

the
the uncut glassware used
the ex-works

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

(except
hand-blown

of

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:
– uncoloured slivers,
chopped strands, or

– glass wool

rovings, yarn or

21.12.2005

EN

Official Journal of the European Union

L 336/67

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 71

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

Manufacture
heading, except that of the product

from materials

of

any

ex 7101

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

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

ex 7102, ex 7103
and ex 7104

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

Manufacture from unworked precious or
semi-precious stones

7106, 7108 and
7110

Precious metals:

– Unwrought

of

from materials

Manufacture
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

ex 7107, ex 7109
and ex 7111

Metals clad with precious metals, semi-
manufactured

Manufacture
precious metals, unwrought

from metals

clad with

7116

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

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

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

Manufacture
heading, except that of the product

from materials

of

any

or

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

Manufacture
heading, except that of the product

from materials

of

any

L 336/68

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

7207

(2)

(3)

or

(4)

Semi-finished products of
alloy steel

iron or non-

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

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

products,

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

products,

flat-rolled
Semi-finished
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

ex Chapter 73

Articles of iron or steel; except for:

Manufacture
heading, except that of the product

from materials

of

any

ex 7301

Sheet piling

Manufacture from materials of heading
7206

7302

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

drilling,

reaming,

threading,
Turning,
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

21.12.2005

EN

Official Journal of the European Union

L 336/69

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

7308

(excluding

bridges
towers,

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

iron or

frames

of
any
Manufacture
the product.
heading,
However, welded
and
shapes
sections of heading 7301 may not be used

from materials
that of
angles,

except

ex 7315

Skid chain

ex Chapter 74

Copper and articles thereof; except for:

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

7401

7402

7403

Copper
mattes;
(precipitated copper)

cement

copper

Unrefined copper;
electrolytic refining

copper

anodes

for

Refined
unwrought:

copper

and

copper

alloys,

– Refined copper

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

any

– Copper

alloys
containing other elements

and refined copper

Manufacture
unwrought, or waste and scrap of copper

from refined

copper,

7404

Copper waste and scrap

7405

Master alloys of copper

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

L 336/70

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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
heading, except that of the product

from materials

of

any

ex Chapter 76

Aluminium and articles thereof; except for: Manufacture:

7601

Unwrought aluminium

7602

Aluminium waste or scrap

ex 7616

fencing,
and similar materials

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

– 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
treatment
from unalloyed aluminium or
waste and scrap of aluminium

Manufacture
heading, except that of the product

from materials

of

any

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

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

21.12.2005

EN

Official Journal of the European Union

L 336/71

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:
– from materials of any heading, except

that of the product, and

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

7801

Unwrought lead:

– Refined lead

Manufacture from ‘bullion’ or ‘work’ lead

– Other

7802

Lead waste and scrap

ex Chapter 79

Zinc and articles thereof; except for:

7901

Unwrought zinc

7902

Zinc waste and scrap

ex Chapter 80

Tin and articles thereof; except for:

from materials
that of

of
any
Manufacture
the product.
heading,
However, waste and scrap of heading
7802 may not be used

except

Manufacture
heading, except that of the product

from materials

of

any

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

from materials
that of

of
any
Manufacture
heading,
the product.
However, waste and scrap of heading
7902 may not be used

except

Manufacture
heading, except that of the product

from materials

of

any

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

L 336/72

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8001

Unwrought tin

8002 and 8007

Tin waste and scrap; other articles of tin

Chapter 81

Other
thereof:

base metals;

cermets;

articles

from materials
that of

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

except

Manufacture
heading, except that of the product

from materials

of

any

– Other base metals, wrought; articles

thereof

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

the same heading as

– Other

ex Chapter 82

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

8206

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

two or more of

Manufacture
heading, except that of the product

from materials

of

Manufacture
heading, except that of the product

from materials

of

any

any

of

from materials

Manufacture
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

8207

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

tapping,

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

21.12.2005

EN

Official Journal of the European Union

L 336/73

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8211

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

from materials
that of

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

except

8214

8215

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

and mincing

from materials
that of

of
any
Manufacture
the product.
heading,
However, handles of base metal may be
used

except

Spoons,
servers,
tongs and similar kitchen or tableware

forks,
skimmers,
fish-knives, butter-knives,

ladles,

cake-
sugar

from materials
that of

of
any
Manufacture
heading,
the product.
However, handles of base metal may be
used

except

ex Chapter 83

Miscellaneous articles of base metal; except
for:

Manufacture
heading, except that of the product

from materials

of

any

ex 8302

fittings
Other mountings,
articles
for
automatic door closers

suitable

and similar
and

buildings,

except

from materials
that of

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

ex 8306

Statuettes and other ornaments, of base
metal

except

from materials
that of

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

ex Chapter 84

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

appliances;

parts

Manufacture:
– from materials of any heading, except

that of the product, and

– in which the value of all the materials
used does not exceed 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
product

the ex-works price of

ex 8401

Nuclear fuel elements

Manufacture
heading, except that of the product (89)

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

L 336/74

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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 value of all
the materials used does not exceed
25 % of
the
product

the ex-works price of

8403 and
ex 8404

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

from materials

Manufacture
any
heading, except those of headings 8403
and 8404

of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

8406

Steam turbines and other vapour turbines

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

8407

8408

8409

8411

Spark-ignition
or
internal combustion piston engines

reciprocating

rotary

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

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

engines

or

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

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

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

Turbo-jets, turbo-propellers and other gas
turbines

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

the ex-works price of

8412

Other engines and motors

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

ex 8413

Rotary positive displacement pumps

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/75

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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
product

the ex-works price of

8415

8418

conditioning machines,

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

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

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

and

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

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product,

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

– in which the value of all

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

ex 8419

Machines for wood, paper pulp, paper and
paperboard industries

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

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

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

8420

than for metals or glass,

rolling machines,
and

Calendering or other
other
cylinders therefore

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

– 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
product

the ex-works price of

L 336/76

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8423

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

Manufacture:
– 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
product

the ex-works price of

8425 to 8428

Lifting, handling,
machinery

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
the
30 % of
product

the ex-works price of

8429

8430

bulldozers,

Self-propelled
levellers,
graders,
shovels,
excavators,
tamping machines and road rollers:

angledozers,
scrapers, mechanical
loaders,

shovel

– Road rollers

– Other

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

snow-ploughs

and

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

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

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

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/77

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8431

Parts suitable for use solely or principally
with road rollers

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

8439

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

fibrous
for making or

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 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
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
the
30 % of
product

the ex-works price of

8444 to 8447

Machines of these headings for use in the
textile industry

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

ex 8448

Auxiliary machinery for use with machines
of headings 8444 and 8445

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

8452

Sewing machines, other than book-sewing
machines of heading 8440;
furniture,
bases and covers specially 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
the originating materials
value of all
used, and

– the thread-tension, crochet and zigzag

mechanisms used are originating

– Other

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

L 336/78

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8456 to 8466

Machine-tools and machines and their
parts and accessories of headings 8456 to
8466

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

8469 to 8472

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

automatic

machines,

Manufacture in which the value of all the
materials 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
(other than ingot moulds), metal
metal
carbides, glass, mineral materials, rubber or
plastics

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

8482

Ball or roller bearings

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

the ex-works price of

and similar

joints of metal
Gaskets
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
materials used does not exceed 40 % of
the ex-works price of the product

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

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

8484

8485

ex Chapter 85

thereof;

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

recorders

8501

Electric motors and generators (excluding
generating sets)

Manufacture:
– from materials of any heading, except

that of the product, and

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

Manufacture in which the value of all
the materials used 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, 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
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/79

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8502

Electric
converters

generating

sets

and

rotary

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
product

the ex-works price of

ex 8504

Power supply units for automatic data-
processing machines

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

ex 8518

and

stands

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

8519

(record-decks),

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

8520

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

8521

Video recording or reproducing apparatus,
whether or not
incorporating a video
tuner

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

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

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

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

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

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

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

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

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

the ex-works price of

Manufacture in which the value of all
the materials used 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
30 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

(1)

8522

8523

8524

8525

L 336/80

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(2)

(3)

or

(4)

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

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

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

products

other

than

for

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

sound or other

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

including matrices

– Matrices

and masters

for

the

production of records

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

– Other

for

apparatus

radio-telegraphy,

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

apparatus

cameras;

image

still

8526

Radar apparatus,
apparatus
apparatus

and

radio navigational aid
control
radio

remote

8527

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

recording

sound

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 8523 used
does not exceed 10 % of the ex-works
price of the product

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

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

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

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

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
the
30 % of
product

the ex-works price of

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

the ex-works price of

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

the ex-works price of

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

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/81

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8528

for
incorporating

apparatus
or
not
receivers or

television,
Reception
radio
whether
broadcast
sound or video
recording or reproducing apparatus; video
monitors and video projectors

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

the ex-works price of

8529

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

– Suitable for use solely or principally
with video recording or reproducing
apparatus

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

– Other

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

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

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

the ex-works price of

8535 and 8536

apparatus

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

for

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
product

the ex-works price of

8537

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

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

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

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

L 336/82

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8541

transistors

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

similar

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
25 % of
the
product

the ex-works price of

8542

Electronic
microassemblies:

integrated

circuits

and

– Monolithic integrated circuits

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

– 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
product

the ex-works price of

or
The operation of diffusion (in which
integrated circuits are formed on a semi-
conductor
selective
introduction of an appropriate dopant),
whether or not assembled and/or tested in
a country other than those specified in
Articles 3 and 4

substrate

the

by

– Other

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

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

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

the ex-works price of

8544

and

other

insulated

(including

enamelled

Insulated
or
anodised) wire, cable (including coaxial
electric
cable)
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
materials used does not exceed 40 % of
the ex-works price of the product

21.12.2005

EN

Official Journal of the European Union

L 336/83

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8545

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

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

8546

Electrical insulators of any material

8547

8548

ex Chapter 86

8608

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

of

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

thereof;

and parts

Railway or tramway locomotives, rolling-
railway or
stock
tramway track fixtures and fittings and
(including
parts
electro-mechanical)
signalling
equipment of all kinds; except for:

thereof; mechanical
traffic

mechanical

Railway or
fittings;
electromechanical)
traffic
tramways,
parking facilities, port
airfields; parts of the foregoing

tramway track fixtures and
(including
safety or
railways,
inland waterways,
installations or

equipment

signalling,

control

roads,

for

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

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

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

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

Manufacture:
– 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
the
30 % of
product

the ex-works price of

ex Chapter 87

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

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

8709

trucks,

self-propelled, not

Works
fitted
with lifting or handling equipment, of the
type used in factories, warehouses, dock
distance
areas or
short
airports
transport of goods; tractors of
the type
used on railway station platforms; parts of
the foregoing vehicles

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
the
30 % of
product

the ex-works price of

L 336/84

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8710

and

other

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

armoured

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 cm3

– – Exceeding 50 cm3

– Other

ex 8712

Bicycles without ball 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
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, and
– the value of all

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

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

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

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

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

Manufacture in which the value of all
the materials used does not exceed
the
20 % of
product

the ex-works price of

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

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
the
30 % of
product

the ex-works price of

Manufacture
heading, except those of heading 8714

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/85

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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
product

the ex-works price of

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

Manufacture in which the value of all
the materials used does not exceed
the
30 % of
product

the ex-works price of

ex Chapter 88

Aircraft,
except for:

spacecraft,

and parts

thereof;

ex 8804

Rotochutes

8805

Aircraft
launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articles

Chapter 89

Ships, boats and floating structures

Manufacture
heading, except that of the product

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture
heading,
heading 8804

from materials

any
including other materials of

of

Manufacture in which the value of all
the materials used does not exceed
the
40 % of
product

the ex-works price of

Manufacture
heading, except that of the product

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

from materials
that of

Manufacture
of
any
the product.
heading,
However, hulls of heading 8906 may not
be used

except

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

ex Chapter 90

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

Manufacture:
– from materials of any heading, except

that of the product, 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
product

the ex-works price of

L 336/86

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9001

9002

sheets

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

elements,

lenses

of

Manufacture in which the value of all the
materials 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
instruments or
apparatus, other than such elements of
glass not optically worked

fittings for

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

9004

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

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

ex 9005

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

other

ex 9006

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

9007

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

Manufacture in which the value of all
the materials used 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
30 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product,

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

– in which the value of all

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

Manufacture:
– from materials of any heading, except

that of the product,

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

– in which the value of all

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

Manufacture:
– from materials of any heading, except

that of the product,

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

– in which the value of all

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

21.12.2005

EN

Official Journal of the European Union

L 336/87

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9011

Compound optical microscopes, including
those
photomicrography,
cinephotomicrography or microprojection

for

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product,

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

– in which the value of all

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

ex 9014

Other
appliances

navigational

instruments

and

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

9015

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

meteorological

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

9017

9018

(for

instruments
machines,

Drawing, marking-out or mathematical
example,
calculating
drafting
pantographs,
protractors, drawing sets, slide rules, disc
calculators);
for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
included
specified
callipers),
elsewhere in this chapter

instruments

not

or

and

used

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

– Dentists'

chairs

incorporating dental

appliances or dentists' spittoons

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

Manufacture
heading,
heading 9018

from materials

any
including other materials of

of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

L 336/88

EN

Official Journal of the European Union

21.12.2005

HS heading

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

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
product

the ex-works price of

9019

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

therapy, artificial

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
product

the ex-works price of

9020

Other breathing appliances and gas masks,
excluding protective masks having neither
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
product

the ex-works price of

9024

9025

9026

strength,

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

(for

and

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

hygrometers

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

heat meters),

flow meters,

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

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

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

21.12.2005

EN

Official Journal of the European Union

L 336/89

HS heading

Description of product

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

(1)

9027

9028

9029

9030

9031

9032

9033

(2)

(3)

or

(4)

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

(for

analysis

refractometers,

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

sound

or

of

or

Gas,
liquid
production meters,
meters therefor:

electricity

or
including calibrating

supply

– Parts and accessories

– Other

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

Manufacture in which:
– the value of all the materials used does
not exceed 40 % of the ex-works price
of the product, 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
the
30 % of
product

the ex-works price of

Revolution counters, production counters,
taximeters, 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
materials used does not exceed 40 % of
the ex-works price of the product

and

instruments

spectrum analysers
apparatus

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

heading

or

checking

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

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

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

Automatic
instruments and apparatus

regulating

or

controlling

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

(not

Parts and accessories
included elsewhere in this chapter)
machines,
instruments
appliances,
apparatus of Chapter 90

specified or
for
or

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

L 336/90

EN

Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 91

Clocks and watches and parts
except for:

thereof;

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

9105

Other clocks

9109

Clock
assembled

movements,

complete

and

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

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

Manufacture in which the value of all
the materials used does not exceed
the
30 % 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, 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
product

the ex-works price of

9110

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

or
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 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
product

the ex-works price of

9111

Watch cases and parts thereof

Manufacture:
– from materials of any heading, except

that of the product, and

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

Manufacture in which the value of all
the materials used does not exceed
30 % of
the
product

the ex-works price of

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
the
30 % of
product

the ex-works price of

21.12.2005

EN

Official Journal of the European Union

L 336/91

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9113

Watch straps, watch bands and watch
bracelets, and parts thereof:

– Of base metal, whether or not gold- or
silver-plated, or of metal clad with
precious metal

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

– Other

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

Chapter 92

Musical instruments; parts and accessories
of such articles

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

Chapter 93

Arms
and
accessories thereof

ammunition;

parts

and

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

ex Chapter 94

cushions

and similar

Furniture; bedding, mattresses, mattress
supports,
stuffed
furnishings; lamps and lighting fittings, not
elsewhere
included;
illuminated signs, illuminated name-plates
like; prefabricated buildings;
the
and
except for:

specified

or

ex 9401 and
ex 9403

incorporating
furniture,
Base metal
unstuffed cotton cloth of a weight of
300 g/m2 or less

Manufacture
heading, except that of the product

from materials

of

any

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

Manufacture in which the value of all
the materials used does not exceed
40 % of
the
product

the ex-works price of

of

any

from materials

Manufacture
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:
– the value of the cloth does not exceed
the

the ex-works price of

25 % of
product, and
are
the
originating
in
a heading other than heading 9401 or
9403

used
classified

other materials

– all

and

are

9405

fittings

and lighting

and spotlights
elsewhere
not
illuminated signs,

including
Lamps
and parts
searchlights
or
thereof,
illuminated
included;
name-plates
having
a permanently fixed light source, and parts
thereof not elsewhere specified or included

specified

like,

and

the

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

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Official Journal of the European Union

21.12.2005

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9406

Prefabricated buildings

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

ex Chapter 95

Toys, games and sports requisites; parts
and accessories thereof; except for:

Manufacture
heading, except that of the product

from materials

of

any

9503

Other toys; reduced-size (‘scale’) models
and similar recreational models, working
or not; puzzles of all kinds

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 9506

Golf clubs and parts thereof

ex Chapter 96

Miscellaneous
except for:

manufactured

articles;

Manufacture
heading,
However,
blocks
making golf-club heads may be used

from materials
that of
roughly-shaped

of
any
the product.
for

except

Manufacture
heading, except that of the product

from materials

of

any

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture
materials of
product

from ‘worked’
the same heading as

carving
the

ex 9603

Brooms and brushes (except for besoms
and the like and brushes made from
squirrel hair), hand-operated
marten or
mechanical floor sweepers, not motorized,
paint pads and rollers,
squeegees and
mops

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

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

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

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Official Journal of the European Union

L 336/93

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9606

Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts
of these articles; button blanks

Manufacture:
– from materials of any heading, except

that of the product, and

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

9608

9612

Ball-point pens;
felt-tipped and other
porous-tipped pens and markers; fountain
stylograph pens and other pens;
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

from materials
that of

of
any
Manufacture
heading,
the product.
However, nibs or nib-points of the same
heading as the product may be used

except

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of
antiques

art,

collectors' pieces

and

Manufacture
heading, except that of the product

from materials

of

any

(1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(3) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(4) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(5) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(6) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(7) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(8) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(9) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(10) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring

preparations, provided that they are not classified in another heading in Chapter 32.
(11) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(12) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(13) 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.

(14) 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.

(15) 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.

(16) 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.

(17) 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.

L 336/94

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Official Journal of the European Union

21.12.2005

(18) 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 %.

(19) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(20) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(21) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(23) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(28) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(29) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(30) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(31) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(32) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(33) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(34) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(35) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(36) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(37) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(38) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(39) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(40) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(42) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(43) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(44) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(46) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(47) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(49) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(50) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(51) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(52) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(53) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(54) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(55) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(57) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(58) See Introductory Note 6.
(59) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(61) See Introductory Note 6.
(62) See Introductory Note 6.
(63) See Introductory Note 6.
(64) See Introductory Note 6.
(65) See Introductory Note 6.
(66) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(67) See Introductory Note 6.
(68) See Introductory Note 6.
(69) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(70) See Introductory Note 6.
(71) See Introductory Note 6.
(72) See Introductory Note 6.
(73) See Introductory Note 6.
(74) See Introductory Note 6.
(75) See Introductory Note 6.
(76) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(77) See Introductory Note 6.
(78) 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.
(79) See Introductory Note 6.
(80) 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.

(81) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(82) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(83) See Introductory Note 6.
(84) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(85) See Introductory Note 6.
(86) See Introductory Note 6.
(87) See Introductory Note 6.
(88) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(89) This rule shall apply until 31.12.2005.

21.12.2005

EN

Official Journal of the European Union

L 336/95

ANNEX IIIa

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE
EUR.1

Printing instructions

1.

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.

2. The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form
must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.

21.12.2005

EN

Official Journal of the European Union

L 336/101

ANNEX IIIb

SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT CERTIFICATE
EUR-MED

Printing instructions

1.

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.

2. The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form
must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.

21.12.2005

EN

Official Journal of the European Union

L 336/107

ANNEX IVa

TEXT OF THE INVOICE DECLARATION

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
the footnotes do not have to be reproduced.

El exportador de los productos incluidos en el presente documento [autorización aduanera no … (1)] declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial … (2).

Spanish version

Vývozce výrobků uvedených v tomto dokumentu (číslo oprávnění … (1)) prohlašuje, že kromě zřetelně označených mají
tyto výrobky preferenční původ v … (2).

Czech version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

German version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on … (2)
sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Estonian version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. … (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

Greek version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where
otherwise clearly indicated, these products are of … (2) preferential origin.

English version

L'exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication
claire du contraire, ces produits ont l'origine préférentielle … (2).

French version

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

L 336/108

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Official Journal of the European Union

21.12.2005

Eksportētājs izstrādājumiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, izņemot tur, kur ir
citādi skaidri noteikts, šiem izstrādājumiem ir priekšrocību izcelsme no … (2).

Latvian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

Lithuanian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hiányában az
áruk kedvezményes … (2) származásúak.

Hungarian version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat
b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

Maltese version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

Dutch version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem, gdzie
jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

Polish version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o… (1)), declara que, salvo
expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

Portuguese version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … (1)) izjavlja, da, razen če ni drugače
jasno navedeno, ima to blago preferencialno … (2) poreklo.

Slovenian version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených majú
tieto výrobky preferenčný pôvod v … (2).

Slovak version

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja … (2) alkuperätuotteita.

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

21.12.2005

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Official Journal of the European Union

L 336/109

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).

Swedish version

Arabic version

………………………………………………………………………………………………………………………………… (3)
(Place and date)

………………………………………………………………………………………………………………………………… (4)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.
These indications may be omitted if the information is contained on the document itself.
In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the
signatory.

(3)
(4)

L 336/110

EN

Official Journal of the European Union

21.12.2005

ANNEX IVb

TEXT OF THE INVOICE DECLARATION EUR-MED

The invoice declaration EUR-MED, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.

El exportador de los productos incluidos en el presente documento [autorización aduanera no … (1)] declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial … (2).

Spanish version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo oprávnění … (1)) prohlašuje, že kromě zřetelně označených mají
tyto výrobky preferenční původ v … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on … (2)
sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.

21.12.2005

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Official Journal of the European Union

L 336/111

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. … (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

Greek version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

English version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where
otherwise clearly indicated, these products are of … (2) preferential origin.

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication
claire du contraire, ces produits ont l'origine préférentielle … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Latvian version

Eksportētājs izstrādājumiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, izņemot tur, kur ir
citādi skaidri noteikts, šiem izstrādājumiem ir priekšrocību izcelsme no … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

Lithuanian version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.

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21.12.2005

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hiányában az
áruk kedvezményes … (2) származásúak.

Hungarian version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat
b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem, gdzie
jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)) declara que, salvo
expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

Portuguese version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … (1)), izjavlja, da, razen če ni drugače
jasno navedeno, ima to blago preferencialno … (2) poreklo.

Slovenian version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.

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L 336/113

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených majú
tieto výrobky preferenčný pôvod v … (2).

Slovak version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja … (2) alkuperätuotteita.

Finnish version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).

Swedish version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

Arabic version

— cumulation applied with … (name of the country/countries).

— no cumulation applied (3)

………………………………………………………………………………………………………………………………… (4)
(Place and date)

………………………………………………………………………………………………………………………………… (5)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.
(4)
(5)

These indications may be omitted if the information is contained on the document itself.
In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the
signatory.

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21.12.2005

ANNEX V

SUPPLIER'S DECLARATION

The supplier's declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.

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L 336/115

L 336/116

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21.12.2005

ANNEX VI

LONG-TERM SUPPLIER'S DECLARATION

The long-term supplier's declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.

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L 336/117

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21.12.2005

JOINT DECLARATION

concerning the Principality of Andorra

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

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

JOINT DECLARATION

concerning the Republic of San Marino

Products originating in the Republic of San Marino shall be accepted by Morocco as originating in the Community
within the meaning of the Agreement.

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

1.

2.

1.

2.