2006/81/EC: Decision No 3/2005 of the EC-Switzerland Joint Committee of  15 December 2005  amending Protocol 3 to the Agreement, concerning the definition of the concept of  originating products  and methods of administrative cooperation
Date: 2005-12-15
Institutions: EC–Switzerland Joint Committee
Subjects: Switzerland, administrative cooperation, agreement (EU), originating product

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(Acts whose publication is not obligatory)

COMMISSION

DECISION No 3/2005 OF THE EC-SWITZERLAND JOINT COMMITTEE

of 15 December 2005

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

THE JOINT COMMITTEE,

(2006/81/EC)

regard

Having
the
the
Swiss Confederation, hereinafter referred to as ‘the Agreement’, signed in Brussels on 22 July 1972, and in
particular Article 38 of Protocol 3 thereto,

Economic Community

the Agreement

European

between

and

to

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Protocol 3 to the Agreement provides for the cumulation of origin between the Community and
Switzerland (including Liechtenstein), Bulgaria, Iceland, Norway, Romania and Turkey.

The extension of the system of cumulation is desirable making it possible to use materials origin-
ating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including Liechtenstein),
the Faroe 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 (1), 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,
it is necessary to introduce new provisions concerning certification of origin.

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

The reasons which motivated the exclusion of agricultural products originating in Turkey from the
system of diagonal cumulation are no longer valid.

The Joint Declaration concerning the review of the changes to the origin rules as a result of the
amendments to the Harmonised System may be applied until 31 December 2004 and therefore
does not need to be maintained in Protocol 3 after this date.

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

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

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(8)

It is therefore appropriate, for the proper functioning of the Agreement and with a view to facili-
tating the work of users and customs administrations, to incorporate in a new text of Protocol 3 all
the provisions in question,

HAS DECIDED AS FOLLOWS:

Article 1

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

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.

Article 2

Done at Brussels, 15 December 2005.

For the Joint Committee

The Chairman

Richard WRIGHT

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‘PROTOCOL 3 CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND
METHODS OF ADMINISTRATIVE COOPERATION

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

General requirements

Cumulation in the Community

Cumulation in Switzerland

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

Accessories, spare parts and tools

Article 10

Sets

Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Article 13

Direct transport

Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Article 17

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

Article 18

Movement certificates EUR.1 or EUR-MED issued retrospectively

Article 19

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

Article 20

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

Article 21

Accounting segregation

Article 22

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

Article 23

Approved exporter

Article 24

Validity of proof of origin

Article 25

Submission of proof of origin

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Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

Importation by instalments

Exemptions from proof of origin

Supporting documents

Preservation of proof of origin and supporting documents

Discrepancies and formal errors

Amounts expressed in euro

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

TITLE VI

Mutual assistance

Verification of proofs of origin

Dispute settlement

Penalties

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Article 38

Application of the Protocol

Special conditions

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

Text of the invoice declaration

Text of the invoice declaration EUR-MED

Article 39

Article 40

LIST OF ANNEXES

Annex I:

Annex II:

Annex IIIa:

Annex IIIb:

Annex IVa:

Annex IVb:

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) “manufacture” means any kind of working or processing including assembly or specific operations;

(b) “material” means any ingredient, raw material, component or part, etc. used in the manufacture of the product;

(c) “product” means the product being manufactured, even if it is intended for later use in another manufacturing

operation;

(d) “goods” means both materials and products;

(e) “customs value” means the value as determined in accordance with the 1994 Agreement on implementation of

Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) “ex-works price” means the price paid for the product ex works to the manufacturer in the Community or in Swit-
zerland 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;

(g) “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if
this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community
or in Switzerland;

(h) “value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

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

(j) “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 Harmo-
nised System” or “HS”;

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

(l) “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered
by a single transport document covering their shipment from the exporter to the consignee or, in the absence of
such a document, by a single invoice;

(m) “territories” includes territorial waters.

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

TITLE II

Article 2

General requirements

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

1.
Community:

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

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

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

European Economic Area.

For the purpose of implementing the Agreement, the following products shall be considered as originating in Swit-

2.
zerland:

(a) products wholly obtained in Switzerland within the meaning of Article 5;

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

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Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community
incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1),
if they are obtained there,
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 such materials to have
undergone sufficient working or processing.

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 partici-
pant 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 (2), 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.

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

Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not undergo any

4.
working or processing in the Community, retain their origin if exported into one of these countries.

5.

The cumulation provided for in this Article may be applied 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;

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

in this Protocol;

and

(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Offi-

cial Journal of the European Union (C series) and in Switzerland according to its own procedures.

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

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

Article 4

Cumulation in Switzerland

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

2. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Switzerland 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 Confer-
ence held on 27 and 28 November 1995, other than Turkey (2), provided that the working or processing carried out in
Switzerland goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have
undergone sufficient working or processing.

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

Economic Area.

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

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3. Where the working or processing carried out in Switzerland does not go beyond the operations referred to in
Article 7, the product obtained shall be considered as originating in Switzerland 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 Switzerland.

Products originating in one of the countries referred to in paragraphs 1 and 2 which do not undergo any working

4.
or processing in Switzerland shall retain their origin if exported into one of these countries.

5.

The cumulation provided for in this Article may be applied 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;

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

in this Protocol;

and

(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Offi-

cial Journal of the European Union (C series) and in Switzerland according to its own procedures.

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

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

Article 5

Wholly obtained products

1.

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

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

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

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

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of

Switzerland by their vessels;

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

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

for use as waste;

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

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

work that soil or subsoil;

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

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

2.
ships:

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

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

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(c) which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Switzerland,
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 Switzerland 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 Switzerland;

and

(e) of which at least 75 % of the crew are nationals of a Member State of the Community or of Switzerland.

Article 6

Sufficiently worked or processed products

For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently

1.
worked or processed when the conditions set out in the list in Annex II are fulfilled.

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

Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in

2.
Annex II, shall not be used in the manufacture of a product may nevertheless be used, provided that:

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

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

virtue of this paragraph.

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

3.

Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

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

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

(b) breaking-up and assembly of packages;

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

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

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

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

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

(i) sharpening, simple grinding or simple cutting;

(j) 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;

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(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

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

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

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

(p) slaughter of animals.

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

Article 8

Unit of qualification

The unit of qualification for the application of the provisions of this Protocol shall be the particular product which

1.
is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.

It follows that:

(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;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised

System, each product must be taken individually when applying the provisions of this Protocol.

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

Sets, as defined in General Rule 3 of the 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

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:

(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.

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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 Switzerland.

2.
Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Swit-
zerland to another country return, they must be considered as non-originating, unless it can be demonstrated to the
satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported;

and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that

country or while being exported.

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

(a) the said materials are wholly obtained in the Community or in Switzerland or have undergone working or proces-

sing 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:

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

and

(ii) the total added value acquired outside the Community or Switzerland by applying the provisions of this Article

does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

4.
For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply
to working or processing done outside the Community or Switzerland. However, where, in the list in Annex II, a rule
setting a maximum value for all the non-originating materials incorporated is applied in determining the originating
status of the end product, the total value of the non-originating materials incorporated in the territory of the party
concerned, taken together with the total added value acquired outside the Community or Switzerland by applying the
provisions of this Article, shall not exceed the stated percentage.

For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all

5.
costs arising outside the Community or Switzerland, 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.

7.

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

Any working or processing of the kind covered by this Article and done outside the Community or Switzerland

8.
shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

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

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

Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities

2.
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

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

(c) failing these, any substantiating documents.

Article 14

Exhibitions

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

(a) an exporter has consigned these products from the Community or from Switzerland to the country in which the

exhibition is held and has exhibited them there;

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

land;

(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 exhibition, been used for any purpose other than demonstra-

tion at the exhibition.

A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the
2.
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.

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or
3.
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

1.

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

(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 subject in the Community to drawback of, or exemption from,
customs duties of whatever kind.

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2.
The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or
complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Switzerland 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.

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

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

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

(a) a movement certificate EUR.1, a specimen of which appears in Annex 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 docu-
ment 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 Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of
origin referred to in paragraph 1.

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

Article 17

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, under the exporter's responsibility, by his authorised repre-
sentative.

For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or
2.
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.

3.
The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall be prepared to submit at
any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 or
EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well as the
fulfilment of the other requirements of this Protocol.

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

— if the products concerned can be considered as products originating in the Community, in Switzerland or in one of
the other countries referred to in Articles 3(1) and 4(1) with which cumulation is applicable, without application of
cumulation with materials originating in one of the countries referred to in Articles 3(2) and 4(2), and fulfil the
other requirements of this Protocol;

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— if the products concerned can be considered as products originating in one of the countries referred to in Articles 3(2)
and 4(2) with which cumulation is applicable, without application of cumulation with materials originating in one of
the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a certificate
EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.

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

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

— the products may be used as materials in the context of cumulation for the manufacture of products for export to

one of the countries referred to in Articles 3(2) and 4(2), or

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

and 4(2).

6.

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

— if origin has been obtained by application of cumulation with materials originating in one or more of the countries

referred to in Articles 3 and 4:

“CUMULATION APPLIED WITH ……” (name of the country/countries)

— if origin has been obtained without the application of cumulation with materials originating in one or more of the

countries referred to in Articles 3 and 4:

“NO CUMULATION APPLIED”

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

8.

The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.

A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the

9.
exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 or EUR-MED issued retrospectively

Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after

1.
exportation of the products to which it relates if:

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

or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was

issued but was not accepted at importation for technical reasons.

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

3.
For the implementation of paragraphs 1 and 2, 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 EUR.1 or EUR-MED retrospectively only after verifying

4.
that the information supplied in the exporter's application complies with that in the corresponding file.

5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in
English:

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

6.
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 posses-
sion.

2.

The duplicate issued in this way shall be endorsed with the following word in English:

“DUPLICATE”

The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate

3.
EUR.1 or EUR-MED.

The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall

4.
take effect as from that date.

Article 20

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

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

Article 21

Accounting segregation

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

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 segre-
gation of the stocks.

The customs authorities may make the grant of authorisation referred to in paragraph 1, subject to any conditions

3.
deemed appropriate.

The method shall be applied and the application thereof shall be recorded on the basis of the general accounting

4.
principles applicable in the country where the product was manufactured.

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

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

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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, in Switzerland or in one of
the other countries referred to in Articles 3(1) and 4(1) with which cumulation is applicable, without application of
cumulation with materials originating in one of the countries referred to in Articles 3(2) and 4(2), and fulfil the
other requirements of this Protocol;

— if the products concerned may be considered as products originating in one of the countries referred to in Arti-
cles 3(2) and 4(2) with which cumulation is applicable, without application of cumulation with materials originating
in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a
certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.

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

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

— the products may be used as materials in the context of cumulation for the manufacture of products for export to

one of the countries referred to in Articles 3(2) and 4(2), or

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

and 4(2).

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 coun-

tries referred to in Articles 3 and 4:

“NO CUMULATION APPLIED”

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

6.
An invoice declaration or an invoice declaration EUR-MED shall be made out by the exporter by typing, stamping
or printing on the invoice, the delivery note or another commercial document, the declaration, the texts of which
appear in Annexes 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.

Invoice declarations and invoice declarations EUR-MED shall bear the original signature of the exporter in manu-
7.
script. 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.

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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

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

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

2.
appropriate.

The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear

3.
on the invoice declaration or on the invoice declaration EUR-MED.

4.

The customs authorities shall monitor the use of the authorisation by the approved exporter.

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

Article 24

Validity of proof of origin

A proof of origin shall be valid for four months from the date of issue in the exporting country and shall be

1.
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 submit these documents by the final date set is due to exceptional circumstances.

In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of

3.
origin where the products have been submitted before the said final date.

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 proce-
dures applicable in that country. The said authorities may require a translation of a proof of origin and may also require
the import declaration to be accompanied by a statement from the importer to the effect that the products meet the
conditions required for the implementation of the Agreement.

Article 26

Importation by instalments

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

Article 27

Exemptions from proof of origin

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

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

Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR

3.
1 200 in the case of products forming part of travellers' personal luggage.

Article 28

Supporting documents

The documents referred to in Articles 17(3) and 22(5) used for the purpose of proving that products covered by a move-
ment 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 Switzerland or in one of the other countries referred to in Articles 3 and 4
and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a) 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 Switzerland

where these documents are used in accordance with national law;

(c) documents proving the working or processing of materials in the Community or in Switzerland, issued or made out

in the Community or in Switzerland, where these documents are used in accordance with national law;

(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 Switzerland in accordance with this
Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which
are identical to the rules in this Protocol;

(e) appropriate evidence concerning working or processing undergone outside the Community or Switzerland by appli-

cation of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

Preservation of proof of origin and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three

1.
years the documents referred to in Article 17(3).

The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years

2.
a copy of this invoice declaration as well as the documents referred to in Article 22(5).

The customs authorities of the exporting country issuing a movement certificate EUR.1 or EUR-MED shall keep for

3.
at least three years the application form referred to in Article 17(2).

The customs authorities of the importing country shall keep for at least three years the movement certificates

4.
EUR.1 and EUR-MED and the invoice declarations and invoice declarations EUR-MED submitted to them.

Article 30

Discrepancies and formal errors

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

Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if

2.
these errors are not such as to create doubts concerning the correctness of the statements made in this document.

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Article 31

Amounts expressed in euro

1.
For the application of the provisions of Articles 22(1)(b) and 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 Switzerland
and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed
annually by each of the countries concerned.

A consignment shall benefit from the provisions of Articles 22(1)(b) or 27(3) by reference to the currency in

2.
which the invoice is drawn up, according to the amount fixed by the country concerned.

3.
The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts
expressed in euro as at the first working day of October each year. The amounts shall be communicated to the Commis-
sion 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 equivalent may be
retained unchanged if the conversion were to result in a decrease in that equivalent value.

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

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

1.
The customs authorities of the Member States of the Community and of Switzerland 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.

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

Article 33

Verification of proofs of origin

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 originating status of the
products concerned or the fulfilment of the other requirements of this Protocol.

2.
For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the
movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the
invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving,
where appropriate, the reasons for the 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.

4.
If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the
products concerned while awaiting the results of the verification, release of the products shall be offered to the importer
subject to any precautionary measures judged necessary.

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5.
The customs authorities requesting the verification shall be 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 Switzerland or in one of the other countries referred to in Arti-
cles 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.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the
customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or
where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.

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

Article 35

Penalties

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

Article 36

Free zones

1.
The Community and Switzerland 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 originating in the Community or in Switzerland are
2.
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

1.

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

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

For the purpose of applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall

3.
apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

1.

Providing they have been transported directly in accordance with Article 13, the following shall be considered as:

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

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(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a)

are used, provided that:

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

or that

(ii) those products originate in Switzerland or in the Community, provided that they have been submitted to

working or processing which goes beyond the operations referred to in Article 7;

(2) products originating in Switzerland:

(a) products wholly obtained in Switzerland;

(b) products obtained in Switzerland, in the manufacture of which products other than those referred to in (a) are

used, provided that:

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

or that

(ii) those products 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.

3.
The exporter or his authorised representative shall enter “Switzerland” and “Ceuta and Melilla” in Box 2 of move-
ment certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. In addition, in the
case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or
EUR-MED or on invoice declarations or on invoice declarations EUR-MED.

4.

The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

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

Article 40

Transitional provision for goods in transit or storage

The provisions of 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 Switzerland 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 retrospec-
tively by the customs authorities of the exporting country together with the documents showing that the goods have
been transported directly in accordance with Article 13.

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ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

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

Note 2:

2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or
chapter number used in the 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 descrip-
tion of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the 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
incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by
forging” of heading ex 7224.

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

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

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

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

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

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

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical mate-
rials, 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 mate-
rials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

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

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

Note 4:

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

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

4.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the
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, repre-
sent 10 % or less of the total weight of all the basic textile materials used (see also Notes 5.3 and 5.4).

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,

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— 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, sand-
wiched by means of a transparent or coloured adhesive between two layers of plastic film,

— other products of heading 5605.

Example:

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

Example:

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

Example:

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

Example:

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

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5.3.

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

5.4.

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

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

are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

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(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) 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;

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

high-frequency electrical brush discharge;

(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
containing by weight less than 0,75 % 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 2902and ex 3403, simple operations, such as
cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a
result of mixing products with different sulphur contents, or any combination of these operations or like opera-
tions, do not confer origin.

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ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATE-
RIALS 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

All the animals of Chapter 1 shall be
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 else-
where specified or included; except for:

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

0403

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

Manufacture in which:
–

–

–

lime

all the materials of Chapter 4 used
are wholly obtained,
all the fruit juice (except that of pine-
apple,
of
or
heading 2009 used is originating, and
the value of all
the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product

grapefruit)

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

Chapter 6

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

Cleaning,
straightening of bristles and hair

disinfecting,

sorting

and

Manufacture in which:
–

–

all the materials of Chapter 6 used
are wholly obtained, and
the value of all
does not
ex-works price of the product

the materials used
the

exceed 50 % of

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(1)

Chapter 7

(2)

(3)

or

(4)

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

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

containing

coffee

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

ex 1106

Flour, meal and powder of
shelled
heading 0713

leguminous

the dried,
of

vegetables

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

Drying
of
vegetables of heading 0708

and milling

leguminous

Chapter 12

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

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

1301

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

1302

saps

extracts;

Vegetable
pectic
and
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 muci-
lages and thickeners

– Other

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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(1)

Chapter 14

(2)

(3)

or

(4)

Vegetable plaiting materials; vegetable
specified or
elsewhere
products not
included

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

ex Chapter 15

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

Manufacture
from materials of
heading, except that of the product

any

1501

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

– Fats from bones or waste

– Other

from materials of

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

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

1502

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

– Fats from bones or waste

from materials of

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

– Other

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

1504

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

– Solid fractions

– Other

Manufacture
heading,
heading 1504

from materials of
any
including other materials of

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

ex 1505

Refined lanolin

Manufacture from crude wool grease of
heading 1505

1506

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

– Solid fractions

Manufacture
heading,
heading 1506

from materials of
any
including other materials of

– Other

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

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(1)

1507 to
1515

1516

1517

(2)

(3)

or

(4)

Vegetable oils and their fractions:

– Soya, ground nut, palm, copra, palm
kernel, babassu, tung and oiticica oil,
myrtle wax and Japan wax, fractions of
jojoba oil and oils for technical or
industrial uses other than the manufac-
ture of foodstuffs for human consump-
tion

Manufacture
from materials of
heading, except that of the product

any

– Solid fractions, except

for

that of

jojoba oil

Manufacture
headings 1507 to 1515

from other materials of

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

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

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

–

–

Manufacture in which:
–

all the materials of Chapter 2 used
are wholly obtained, and
all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511
and 1513 may be used

Manufacture in which:
–

all the materials of Chapters 2 and 4
used are wholly obtained, and
all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511
and 1513 may be used

Chapter 16

Preparations of meat, of fish or of crusta-
ceans, molluscs or other aquatic inverte-
brates

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
heading, except that of the product

any

ex 1701

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

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

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(1)

1702

ex 1703

1704

(2)

(3)

or

(4)

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

– Chemically-pure maltose and fructose

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

Manufacture
heading,
heading 1702

from materials of
any
including other materials 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

– Other

Manufacture in which all the materials
used are originating

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

containing

sugar,

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

confectionery

Sugar
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
30 % of the ex-works price of the
product

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

Chapter 18

Cocoa and cocoa preparations

–

1901

Malt extract; food preparations of flour,
groats, meal, starch or malt extract, not
containing cocoa or containing less than
40 % by weight of cocoa calculated on a
totally defatted basis, not elsewhere speci-
food preparations of
fied or included;
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 speci-
fied or included:

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

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(1)

1902

1903

1904

1905

(2)

(3)

or

(4)

prepared,

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

lasagne,

as

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

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

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

and

substitutes

therefore
Tapioca
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 prepared, not else-
where specified or included

–

–

–

Manufacture in which:
–

all the cereals and their derivatives
(except durum wheat and its deriva-
tives) used are wholly obtained, and
all the materials of Chapters 2 and 3
used are wholly obtained

Manufacture
heading,
heading 1108

from materials of
starch
potato

except

any
of

Manufacture:
–

from materials of any heading, except
those of heading 1806,
the cereals and flour
in which all
(except durum wheat and Zea indurata
maize, and their derivatives) used are
wholly obtained, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

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

from materials of
Manufacture
heading, except those of Chapter 11

any

ex Chapter 20

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

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

ex 2001

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

prepared

starch,

of

Manufacture
from materials of
heading, except that of the product

any

ex 2004 and
ex 2005

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

Manufacture
from materials of
heading, except that of the product

any

2006

fruit, nuts,

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

fruit-peel

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

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(1)

2007

(2)

(3)

or

(4)

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

–

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

ex 2008

– Nuts, not containing added sugar or

spirits

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

– Peanut butter; mixtures based on

cereals; palm hearts; maize (corn)

Manufacture
from materials of
heading, except that of the product

any

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

2009

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

–

–

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

ex Chapter 21

Miscellaneous edible preparations; except
for:

Manufacture
from materials of
heading, except that of the product

any

2101

2103

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

essences

and

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

– Sauces

and

preparations

therefor;
mixed condiments and mixed season-
ings

Manufacture:

–

–

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

in which all
wholly obtained

the chicory used is

from materials of

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

that of

– Mustard flour and meal and prepared

mustard

Manufacture
heading

from materials of

any

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(1)

ex 2104

(2)

(3)

or

(4)

Soups
therefor

and broths

and preparations

from materials of

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

2106

Food preparations not elsewhere specified
or included

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

ex Chapter 22

Beverages, spirits and vinegar; except for: Manufacture:

–

–

from materials of any heading, except
that of the product, and
in which all the grapes or materials
derived from grapes used are wholly
obtained

2202

sweetening matter or

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

2207

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

2208

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

and other

liqueurs

–

–

–

–

Manufacture:
–

from materials of any heading, except
that of the product,
in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product, and
in which all
(except
grapefruit) is originating

juice used
lime or

that of pineapple,

the fruit

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

L 45/34

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

ex Chapter 23

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

Manufacture
from materials of
heading, except that of the product

any

ex 2301

ex 2303

ex 2306

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

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

Residues from the manufacture of starch
concentrated
(excluding
from maize
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
oil,
extraction
containing more than 3 % of olive oil

olive

of

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

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

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
from materials of
heading, except that of the product

any

ex 2504

ex 2515

ex 2516

crystalline

Natural
with
enriched carbon content, purified and
ground

graphite,

Enriching of the carbon content, puri-
fying and grinding of crude crystalline
graphite

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

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

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

of

a

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

15.2.2006

EN

Official Journal of the European Union

L 45/35

(1)

(2)

(3)

or

(4)

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

in

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

dead-burned

or

from materials of

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

that of

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 27

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

their

Manufacture
from materials of
heading, except that of the product

any

ex 2707

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

(1)

refining and/or one or

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

ex 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

(2)

refining and/or one or

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

L 45/36

EN

Official Journal of the European Union

15.2.2006

(1)

2711

(2)

(3)

or

(4)

Petroleum gases
hydrocarbons

and other

gaseous

(2)

refining and/or one or

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

2712

petroleum wax,

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

2713

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

2714

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

2715

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

(2)

refining and/or one or

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

(1)

refining and/or one or

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

(1)

refining and/or one or

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

(1)

refining and/or one or

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

15.2.2006

EN

Official Journal of the European Union

L 45/37

(1)

(2)

(3)

or

(4)

ex Chapter 28

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

that of

from materials of

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

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

ex Chapter 29

Organic chemicals; except for:

ex 2901

Acyclic hydrocarbons for use as power
or heating fuels

ex 2902

and

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

(other

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

that of

from materials of

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

(1)

refining and/or one or

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

(1)

refining and/or one or

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

L 45/38

EN

Official Journal of the European Union

15.2.2006

(1)

ex 2905

2915

(2)

(3)

or

(4)

Metal alcoholates of alcohols of
heading and of ethanol

this

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

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

Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and
halogenated,
sulphonated, nitrated or nitrosated deri-
vatives

peroxyacids;

their

from materials of

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

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

ex 2932

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

from materials of

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

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

– Cyclic acetals and internal hemiacetals
sulphonated,

and their halogenated,
nitrated or nitrosated derivatives

Manufacture
heading

from materials of

any

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

2933

Heterocyclic compounds with nitrogen
hetero-atom(s) only

from materials of

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

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

2934

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

from materials of

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

2932,

of

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

ex 2939

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

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

ex Chapter 30

Pharmaceutical products; except for:

that of

from materials of

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

15.2.2006

EN

Official Journal of the European Union

L 45/39

(1)

3002

(2)

(3)

or

(4)

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,
of micro-organisms
cultures
toxins,
(excluding yeasts) and similar products:

– Products consisting of

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

for

– Other

– – Human blood

– – Animal blood prepared for thera-

peutic or prophylactic uses

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

– – Haemoglobin, blood globulins and

serum globulins

– – Other

Manufacture
from materials of
any
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

from materials of
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

from materials of
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

from materials of
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

from materials of
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

any
from materials of
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

L 45/40

EN

Official Journal of the European Union

15.2.2006

(1)

3003 and
3004

(2)

(3)

or

(4)

Medicaments
heading 3002, 3005 or 3006):

(excluding

goods

of

– Obtained

from

amikacin

of

heading 2941

– Other

that of

from materials of

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

Manufacture:
–

from materials of any heading, except
that of the product. However, mate-
rials of headings 3003 and 3004 may
be used, provided that
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

their

–

ex 3006

Waste
pharmaceuticals
note 4(k) to this Chapter

specified

in

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

ex Chapter 31

Fertilisers; except for:

ex 3105

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

ex Chapter 32

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

that of

from materials of

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

Manufacture:
–

the same heading as

from materials of any heading, except
that of the product. However, mate-
rials of
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

–

that of

from materials of

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

15.2.2006

EN

Official Journal of the European Union

L 45/41

(1)

ex 3201

(2)

(3)

or

(4)

Tannins and their salts, ethers, esters and
other derivatives

Manufacture from tanning extracts of
vegetable origin

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

3205

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

from materials of

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

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

ex Chapter 33

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

that of

from materials of

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

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

3301

ex Chapter 34

or

oils

(terpeneless

Essential
not),
including concretes and absolutes; resi-
noids; extracted oleoresins; concentrates
of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage
or maceration;
terpenic by-products of
oils;
the
aqueous distillates and aqueous solutions
of essential oils

deterpenation

essential

of

organic

surface-active

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

from materials of

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

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

that of

from materials of

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

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

ex 3403

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

(1)

refining and/or one or

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

L 45/42

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

3404

Artificial waxes and prepared waxes:

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

– Other

that of

from materials of

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

from materials of

Manufacture
heading, except:
– hydrogenated oils having the charac-

any

–

ter of waxes of heading 1516,
fatty acids not chemically defined or
industrial
fatty alcohols having the
character of waxes of heading 3823,
and

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

that of

from materials of

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

Albuminoidal
starches; glues; enzymes; except for:

substances;

modified

ex Chapter 35

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

Manufacture
heading,
heading 3505

from materials of
any
including other materials of

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

– Other

Manufacture
heading, except those of heading 1108

from materials of

any

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

pyrotechnic

Explosives;
matches;
combustible preparations

pyrophoric

alloys;

products;
certain

that of

from materials of

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

15.2.2006

EN

Official Journal of the European Union

L 45/43

(1)

(2)

(3)

or

(4)

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 photo-

graphy, in packs

– Other

that of

from materials of

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

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

from materials of

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

from materials of

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

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

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

3702

3704

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

textiles;

from materials of

Manufacture
any
heading, except those of headings 3701
and 3702

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

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

from materials of

Manufacture
any
heading, except those of headings 3701
to 3704

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

ex Chapter 38

Miscellaneous chemical products; except
for:

that of

from materials of

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

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

ex 3801

– Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbonac-
eous 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

a
mixture of more than 30 % by weight
of graphite with mineral oils

form, being

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

L 45/44

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

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

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

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

3808

3809

3810

3811

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

Finishing agents, dye carriers to 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

soldering,

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

viscosity

Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors,
im-
provers, 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

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

15.2.2006

EN

Official Journal of the European Union

L 45/45

(1)

3812

3813

3814

3818

3819

(2)

(3)

or

(4)

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

and

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

Preparations and charges for fire-extin-
guishers;
fire-extinguishing
grenades

charged

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

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

specified or

elsewhere

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

Chemical elements doped for use in elec-
in the form of discs, wafers or
tronics,
similar
compounds
chemical
forms;
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
liquids for hydraulic transmission, not
containing or containing less than 70 %
by weight of petroleum oils or oils
obtained from bituminous minerals

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

3820

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

3822

3823

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

those

other

than

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

Industrial monocarboxylic
acid oils from refining;
alcohols:

fatty acids;
fatty

industrial

– Industrial monocarboxylic fatty acids,

acid oils from refining

Manufacture
from materials of
heading, except that of the product

any

– Industrial fatty alcohols

Manufacture
heading,
heading 3823

from materials of
any
including other materials of

L 45/46

EN

Official Journal of the European Union

15.2.2006

(1)

3824

3901 to
3915

(2)

(3)

or

(4)

that of

from materials of

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

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

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

– – Naphthenic acids,

their water-inso-

luble salts and their esters
than
other

– – Sorbitol

that

of

heading 2905

excluding
– – Petroleum sulphonates,
petroleum sulphonates
alkali
of
metals, of ammonium or of ethano-
sulphonic
thiophenated
lamines;
acids of oils obtained from bitumi-
nous minerals, and their salts

– – Ion exchangers
– – Getters for vacuum tubes

– – Alkaline iron oxide for the purifica-

tion of gas

– – Ammoniacal gas liquors and spent
oxide produced in coal gas purifica-
tion

– – 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

scrap,

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

plastic;

except

of

– Addition

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

exceed 50 % of

the materials used
the

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

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

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

– 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 (5)

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

15.2.2006

EN

Official Journal of the European Union

L 45/47

(1)

ex 3907

3912

3916 to
3921

(2)

(3)

or

(4)

– Copolymer, made from polycarbonate
acrylonitrile-butadiene-styrene

and
copolymer (ABS)

– Polyester

Cellulose and its chemical derivatives, not
elsewhere
in
primary forms

included,

specified

or

except

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

headings

for

– Flat products,

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

rectangular

products,

other

than

that of

from materials of

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

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

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

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

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

– Other:

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

in which
contributes more

exceed 50 % of

the materials used
the

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

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

– – 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 (5)

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

ex 3916 and
ex 3917

Profile shapes and tubes

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

exceed 50 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

L 45/48

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

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 ex-works price of the product

– Sheets of regenerated cellulose, polya-

mides or polyethylene

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

ex 3921

Foils of plastic, metallised

Manufacture
polyester-foils with a thickness of
than 23 micron (6)

from highly-transparent
less

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

3922 to
3926

Articles of plastics

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

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

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

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

4012

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 of

any
Manufacture
heading, except those of headings 4011
and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

Manufacture
from materials of
heading, except that of the product

any

ex 4102

Raw skins of sheep or lambs, without
wool on

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

4104 to
4106

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

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

any

15.2.2006

EN

Official Journal of the European Union

L 45/49

(2)

(3)

or

(4)

(1)

4107, 4112
and 4113

including

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

split, other

ex 4114

Patent
leather
leather; metallised leather

and patent

laminated

Chapter 42

goods, handbags

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

and

Manufacture
heading, except headings 4104 to 4113

from materials of

any

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 43

Furskins and artificial fur; manufactures
thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

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

– Other

Manufacture from non-assembled, 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 articles of wood; wood char-
coal; except for:

from materials of
Manufacture
heading, except that of the product

any

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

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

L 45/50

EN

Official Journal of the European Union

15.2.2006

(1)

ex 4409

(2)

(3)

or

(4)

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings
including
and mouldings,
moulded skirting and other moulded
boards

Beading or moulding

ex 4415

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

Manufacture from boards not cut to size

ex 4416

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

tubs

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

ex 4418

– Builders’
wood

joinery and carpentry of

from materials of

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

that of

– 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:

from materials of
Manufacture
heading, except that of the product

any

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

Manufacture
from materials of
heading, except that of the product

any

Chapter 47

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

recovered (waste

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 48

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

from materials of
Manufacture
heading, except that of the product

any

ex 4811

Paper and paperboard, ruled,
squared only

lined or

Manufacture from paper-making mate-
rials of Chapter 47

15.2.2006

EN

Official Journal of the European Union

L 45/51

(2)

(3)

or

(4)

Manufacture
terials of Chapter 47

from paper-making ma-

(1)

4816

4817

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

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

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

–

–

ex 4818

Toilet paper

Manufacture from paper-making mate-
rials of Chapter 47

ex 4819

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

ex 4820

Letter pads

ex 4823

paper,

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

paperboard,

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

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

Manufacture from paper-making mate-
rials of Chapter 47

ex Chapter 49

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

and

Manufacture
from materials of
heading, except that of the product

any

4909

bearing

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

personal

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

4910

Calendars of any kind, printed, including
calendar blocks:

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

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

– Other

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

L 45/52

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

ex Chapter 50

Silk; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 5003

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

Carding or combing of silk waste

5004 to

ex 5006

Silk yarn and yarn spun from silk waste Manufacture from (7):

–

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

fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
–
coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper
or

least

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

the ex-works price of

ex Chapter 51

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

Manufacture
from materials of
heading, except that of the product

any

15.2.2006

EN

Official Journal of the European Union

L 45/53

(1)

5106 to
5110

(2)

(3)

or

(4)

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

Manufacture from (7):
raw silk or
silk waste, carded or
–
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed
or otherwise prepared for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5111 to
5113

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

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
coir yarn,
–
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper
or

least

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

the ex-works price of

ex Chapter 52

Cotton; except for:

Manufacture
from materials of
heading, except that of the product

any

5204 to
5207

Yarn and thread of cotton

Manufacture from (7):
raw silk or
silk waste, carded or
–
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed
or otherwise prepared for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

L 45/54

EN

Official Journal of the European Union

15.2.2006

(1)

5208 to
5212

(2)

(3)

or

(4)

Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):

–
coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

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

the ex-works price of

least

ex Chapter 53

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

Manufacture
from materials of
heading, except that of the product

any

5306 to
5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (7):
raw silk or
silk waste, carded or
–
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed
or otherwise prepared for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5309 to
5311

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

– Incorporating rubber thread

Manufacture from single yarn (7)

15.2.2006

EN

Official Journal of the European Union

L 45/55

(1)

5309 to
5311
(continued)

– Other

(2)

(3)

or

(4)

Manufacture from (7):
coir yarn,
–
–
jute yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper
or

least

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

the ex-works price of

5401 to
5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (7):
raw silk or
silk waste, carded or
–
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed
or otherwise prepared for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5407 and
5408

Woven fabrics of man-made filament
yarn:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
–
coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper
or

least

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

the ex-works price of

L 45/56

EN

Official Journal of the European Union

15.2.2006

(1)

5501 to
5507

(2)

(3)

or

(4)

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to
5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (7):
raw silk or
silk waste, carded or
–
combed or otherwise prepared for
spinning,

– natural fibres, not carded or combed
or otherwise prepared for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5512 to
5516

Woven fabrics of man-made staple fibres:

– Incorporating rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
–
coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
chemical materials or textile pulp, or

–
– paper
or

least

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

the ex-works price of

ex Chapter 56

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

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

chemical materials or textile pulp, or

15.2.2006

EN

Official Journal of the European Union

L 45/57

(1)

5602

(2)

(3)

or

(4)

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

– Needleloom felt

chemical materials or textile pulp

Manufacture from (7):
– natural fibres, or
–
However:
– polypropylene
heading 5402,

filament

of

– polypropylene fibres of heading 5503

or 5506, or
– polypropylene
heading 5501,

filament

tow of

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

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

casein, or
chemical materials or textile pulp

–

– Other

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
covered

thread

and

cord,

textile

Manufacture from rubber thread or cord,
not textile covered

– Other

Manufacture from (7):
– natural fibres, not carded or combed
or otherwise processed for spinning,
chemical materials or textile pulp, or

–
– paper-making materials

5605

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

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning,
chemical materials or textile pulp, or

–
– paper-making materials

L 45/58

EN

Official Journal of the European Union

15.2.2006

(1)

5606

(2)

(3)

or

(4)

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

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning,
chemical materials or textile pulp, or

–
– paper-making materials

Chapter 57

Carpets and other textile floor coverings:

– Of needleloom felt

Manufacture from (7):
– natural fibres, or
–
However:

chemical materials or textile pulp

– polypropylene
heading 5402,

filament

of

– polypropylene fibres of heading 5503

or 5506, or
– polypropylene
heading 5501,

filament

tow of

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

Manufacture from (7):
– natural fibres, not carded or combed
or otherwise processed for spinning,
or
chemical materials or textile pulp

–

coir yarn or jute yarn,
synthetic or artificial filament yarn,

Manufacture from (7):
–
–
– 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

15.2.2006

EN

Official Journal of the European Union

L 45/59

(1)

(2)

(3)

or

(4)

ex Chapter 58

5805

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

tapestries;

tufted textile
trimmings;

– Combined with rubber thread

Manufacture from single yarn (7)

– Other

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–
or

least

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

the ex-works price of

Manufacture
from materials of
heading, except that of the product

any

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

cross

petit

5810

Embroidery in the piece, in strips or in
motifs

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

5901

fabrics

coated with gum or
Textile
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

Manufacture from yarn

L 45/60

EN

Official Journal of the European Union

15.2.2006

(1)

5902

5903

(2)

(3)

or

(4)

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

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

impregnated,

least

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

the ex-works price 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 (7)

5905

Textile wall coverings:

– Impregnated, coated, covered or lami-
nated with rubber, plastics or other
materials

Manufacture from yarn

– Other

Manufacture from (7):
–
coir yarn,
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–
or

least

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

the ex-works price of

15.2.2006

EN

Official Journal of the European Union

L 45/61

(1)

5906

(2)

(3)

or

(4)

Rubberised textile fabrics, other
those of heading 5902:

than

– Knitted or crocheted fabrics

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–

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

Manufacture from chemical materials

– Other

Manufacture from yarn

5907

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

least

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

the ex-works price of

5908

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

gas mantles

incandescent

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

mantle fabric

– Other

Manufacture
from materials of
heading, except that of the product

any

L 45/62

EN

Official Journal of the European Union

15.2.2006

(1)

5909 to
5911

(2)

(3)

or

(4)

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

– 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
flat woven with
and/or weft, or
multiple warp
of
and/or weft
heading 5911

coir yarn,
the following materials:

Manufacture from (7):
–
–
– – yarn of polytetrafluoroethylene (8),
– – yarn, multiple, of polyamide, coated
covered with a

impregnated or
phenolic resin,

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

– – monofil
lene (8),

of

polytetrafluoroethy-

– – yarn of synthetic textile fibres of
poly(p-phenylene terephthalamide),
– – glass fibre yarn, coated with phenol
acrylic

gimped with

and

resin
yarn (8),

– – copolyester monofilaments

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

of

– Other

Chapter 60

Knitted or crocheted fabrics

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

– – chemical materials or textile pulp

Manufacture from (7):
coir yarn,
–
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–

15.2.2006

EN

Official Journal of the European Union

L 45/63

(1)

Chapter 61

(2)

(3)

or

(4)

Articles of apparel and clothing acces-
sories, knitted or crocheted:

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

– Other

Manufacture from yarn (7) (9)

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–

ex Chapter 62

Articles of apparel and clothing acces-
sories, not knitted or crocheted; except
for:

Manufacture from yarn (7) (9)

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

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

ex 6210 and
ex 6216

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

6213 and
6214

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

– – Embroidered

Manufacture from yarn (9)
or
Manufacture from unembroidered fabric,
the unem-
provided that
broidered fabric used does not exceed
40 % of
the
product (9)

the ex-works price of

the value of

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

from uncoated

single

from unbleached

Manufacture
yarn (7) (9)
or
Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (9)

the ex-works price of

the value of

– – Other

from unbleached

single

Manufacture
yarn (7) (9)
or

heat

least

calendering,

Making up, followed by printing accom-
panied by at
two preparatory or
finishing operations (such as scouring,
setting,
bleaching, mercerising,
shrink resistance
raising,
finishing, deca-
processing, permanent
tising,
and
impregnating, mending
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

L 45/64

EN

Official Journal of the European Union

15.2.2006

(1)

6217

(2)

(3)

or

(4)

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

– Embroidered

– Fire-resistant

fabric
equipment
covered with foil of aluminised polye-
ster

of

– Interlinings for collars and cuffs, cut

out

Manufacture from yarn (9)
or
Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (9)

the ex-works price of

the value of

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

from uncoated

Manufacture:
–

–

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

– Other

Manufacture from yarn (9)

ex Chapter 63

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

Manufacture
from materials of
heading, except that of the product

any

6301 to
6304

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

– Of felt, of nonwovens

Manufacture from (7):
– natural fibres, or
–

chemical materials or textile pulp

– Other:

– Embroidered

single

from unbleached

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

knitted

than

or

– Other

Manufacture
yarn (9) (10)

from unbleached

single

6305

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

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
chemical materials or textile pulp

–

15.2.2006

EN

Official Journal of the European Union

L 45/65

(1)

6306

6307

6308

(2)

(3)

or

(4)

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

– Of nonwovens

Manufacture from (7) (9):
– natural fibres, or
–

chemical materials or textile pulp

– Other

Manufacture
yarn (7) (9)

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

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

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

articles may

be

ex Chapter 64

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

from materials of

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

except

6406

footwear

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

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
lined or
in strips), whether or not
any material,
trimmed; hair-nets of
whether or not lined or trimmed

Manufacture from yarn or textile fibres (9)

Manufacture from yarn or textile fibres (9)

ex Chapter 66

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

Manufacture
from materials of
heading, except that of the product

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

L 45/66

EN

Official Journal of the European Union

15.2.2006

(1)

Chapter 67

(2)

(3)

or

(4)

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 68

Articles
stone,
of
asbestos, mica or
except for:

plaster,
cement,
similar materials;

Manufacture
from materials of
heading, except that of the product

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

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

Manufacture
heading

from materials of

any

from

Manufacture
mica
(including agglomerated or reconstituted
mica)

worked

Chapter 69

Ceramic products

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 70

Glass and glassware; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 7003,
ex 7004 and
ex 7005

7006

Glass with a non-reflecting layer

Manufacture
heading 7001

from

materials

of

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 substrates, coated with a
dielectric thin film, and of a semicon-
ductor grade in accordance with SEMI-
I-standards (11)

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

– Other

Manufacture
heading 7001

from

materials

of

7007

Safety glass, consisting of
(tempered) or laminated glass

toughened

Manufacture
heading 7001

from

materials

of

7008

Multiple-walled insulating units of glass

Manufacture
heading 7001

from

materials

of

7009

7010

Glass mirrors, whether or not
including rear-view mirrors

framed,

Manufacture
heading 7001

from

materials

of

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

any

Manufacture
from materials of
heading, except that of the product
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product

15.2.2006

EN

Official Journal of the European Union

L 45/67

(1)

7013

(2)

(3)

or

(4)

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

any

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

(except
hand-blown

the ex-works price of

of

ex 7019

Articles (other than yarn) of glass fibres

ex Chapter 71

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

thereof;

Manufacture from:
– uncoloured slivers, rovings, yarn or

chopped strands, or
glass wool

–

Manufacture
from materials of
heading, except that of the product

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

from materials of

Manufacture
any
heading, except those of headings 7106,
7108 and 7110
or
Electrolytic, thermal or chemical separa-
tion of precious metals of heading 7106,
7108 or 7110
or
of
Alloying
heading 7106, 7108 or 7110 with each
other or with base metals

precious metals

of

– Semi-manufactured or in powder form Manufacture from unwrought precious

metals

Metals clad with precious metals, semi-
manufactured

Manufacture
from metals
precious metals, unwrought

clad with

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

ex 7107,
ex 7109 and
ex 7111

7116

L 45/68

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

7117

Imitation jewellery

any

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

ex Chapter 72

Iron and steel; except for:

from materials of
Manufacture
heading, except that of the product

any

7207

Semi-finished products of iron or non-
alloy steel

Manufacture
heading
or 7205

7201,

from

7202,

materials
7203,

of
7204

7208 to
7216

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

and

rods,
iron or

Manufacture
primary forms of heading 7206

from ingots

or

other

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials
of heading 7207

ex 7218,
7219 to 7222

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

products,

Manufacture
primary forms of heading 7218

from ingots

or

other

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

or

7229

Wire of other alloy steel

Manufacture from semi-finished materials
of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

from materials of
Manufacture
heading, except that of the product

any

ex 7301

Sheet piling

Manufacture
heading 7206

from

materials

of

7302

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

chair wedges,

chairs,

Manufacture
heading 7206

from

materials

of

15.2.2006

EN

Official Journal of the European Union

L 45/69

(1)

(2)

(3)

7304, 7305
and 7306

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

Manufacture
materials
heading 7206, 7207, 7218 or 7224

from

or

of

(4)

ex 7307

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

reaming,

threading,
Turning, drilling,
forged
deburring and sandblasting of
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of
the
product

the ex-works price of

7308

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

from materials of

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

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for:

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

7401

Copper mattes; cement copper (precipi-
tated copper)

Manufacture
from materials of
heading, except that of the product

any

7402

Unrefined copper; copper anodes
electrolytic refining

for

Manufacture
from materials of
heading, except that of the product

any

7403

Refined
unwrought:

copper

and

copper

alloys,

– Refined copper

from materials of
Manufacture
heading, except that of the product

any

– Copper

alloys
containing other elements

and refined copper

copper,
Manufacture
unwrought, or waste and scrap of copper

from refined

L 45/70

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

7404

Copper waste and scrap

Manufacture
from materials of
heading, except that of the product

any

7405

Master alloys of copper

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

7501 to
7503

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

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 76

Aluminium and articles thereof; except
for:

7601

Unwrought aluminium

–

–

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

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

7602

Aluminium waste or scrap

Manufacture
from materials of
heading, except that of the product

any

15.2.2006

EN

Official Journal of the European Union

L 45/71

(1)

ex 7616

(2)

(3)

or

(4)

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

Manufacture:
–

from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting, fencing, reinfor-
cing fabric
and similar materials
(including endless bands) of alumi-
nium wire, or expanded metal of
aluminium may be used; and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

–

Chapter 77

Reserved for possible future use in the
HS

ex Chapter 78

Lead and articles thereof; except for:

–

7801

Unwrought lead:

Manufacture:
–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

– Refined lead

Manufacture from “bullion” or
lead

“work”

– Other

from materials of

Manufacture
heading, except
However,
waste
heading 7802 may not be used

that of
and

any
the product.
of

scrap

7802

Lead waste and scrap

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 79

Zinc and articles thereof; except for:

7901

Unwrought zinc

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 of

Manufacture
heading, except
waste
However,
heading 7902 may not be used

that of
and

any
the product.
of

scrap

L 45/72

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

7902

Zinc waste and scrap

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 80

Tin and articles thereof; except for:

8001

Unwrought tin

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 of

Manufacture
heading, except
waste
However,
heading 8002 may not be used

that of
and

any
the product.
of

scrap

8002 and
8007

Tin waste and scrap; other articles of tin Manufacture

from materials of
heading, except that of the product

any

Chapter 81

Other base metals;
thereof:

cermets;

articles

– Other base metals, wrought; articles

thereof

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

– Other

Manufacture
from materials of
heading, except that of the product

any

ex Chapter 82

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

Manufacture
from materials of
heading, except that of the product

any

8206

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

from materials of

any
Manufacture
heading, except those of headings 8202
to 8205. However,
tools of head-
ings 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,
stamping, punching, tapping, threading,
broaching, milling,
drilling,
boring,
turning, or screwdriving),
including dies
for drawing or extruding metal, and rock
drilling or earth boring tools

Manufacture:

–

–

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/73

(1)

8208

(2)

(3)

or

(4)

Knives and cutting blades, for machines
or for mechanical appliances

Manufacture:
–

–

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

ex 8211

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

8214

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

8215

Spoons,
servers,
tongs and similar kitchen or tableware

forks,
ladles, skimmers, cake-
fish-knives, butter-knives, sugar

from materials of

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

that of

from materials of

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

that of

from materials of

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

that of

ex Chapter 83

Miscellaneous
except for:

articles of base metal;

Manufacture
from materials of
heading, except that of the product

any

ex 8302

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

ex 8306

Statuettes and other ornaments, of base
metal

that of

from materials of

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

that of

from materials of

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

ex Chapter 84

Nuclear reactors, boilers, machinery and
mechanical
thereof;
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 ex-works price of the product

L 45/74

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

ex 8401

Nuclear fuel elements

8402

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

steam);

Manufacture
heading, except that of the product (12)

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 40 % of the ex-
works price of the product

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

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

8403 and

ex 8404

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

from materials of

Manufacture
any
heading, except those of headings 8403
and 8404

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

8406

Steam turbines and other vapour turbines Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product

8407

Spark-ignition reciprocating or
internal combustion piston engines

rotary

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

8408

8409

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

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

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

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

8411

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

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

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:
–

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

–

–

–

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

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/75

(1)

8415

8418

(2)

(3)

or

(4)

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

temperature

the

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

Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumps other than air condi-
tioning machines of heading 8415

Manufacture:
–

–

–

from materials of any heading, except
that of the product,
in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
in which the value of all the non-ori-
ginating materials used does not
exceed the value of all the originating
materials used

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

ex 8419

Machines for wood, paper pulp, paper
and paperboard industries

8420

Calendering or other rolling machines,
other than for metals or glass, and cylin-
ders therefore

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

8425 to
8428

Lifting, handling,
machinery

loading or unloading

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

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

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

the materials used
the ex-

– 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
–
does not exceed 40 % of
works price of the product, and

the materials used
the ex-

– 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:
–

–

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

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

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

the materials used
the ex-

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

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

L 45/76

EN

Official Journal of the European Union

15.2.2006

(2)

(3)

or

(4)

bulldozers,

Self-propelled
graders,
shovels,
tamping machines and road rollers:

angledozers,
scrapers, mechanical
loaders,

levellers,
excavators,

shovel

(1)

8429

8430

– Road rollers

– Other

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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

grading,

excavating,
extracting

Other moving,
scraping,
compacting,
machinery,
pile-drivers
ploughs and snow-blowers

levelling,
tamping,
boring
for earth, minerals or ores;
snow-
and pile-extractors;

or

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

exceed 40 % of

the materials used
the

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

8444 to
8447

Machines of these headings for use in the
textile industry

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

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

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

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/77

(1)

ex 8448

8452

(2)

(3)

or

(4)

Auxiliary machinery
machines of headings 8444 and 8445

for

use with

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

Sewing machines, other
than book-
sewing machines of heading 8440; furni-
ture, 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

–

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
ex-works price of the product,
the value of all the non-originating
materials used in assembling the head
(without motor) does not exceed the
value of all the originating materials
used, and
the
and
zigzag mechanisms used are origin-
ating

thread-tension,

crochet

–

– Other

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

8456 to
8466

Machine-tools and machines and their
parts and accessories of headings 8456
to 8466

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

8469 to
8472

8480

Office machines (for example,
typewri-
ters, calculating machines, automatic data
duplicating
machines,
processing
machines, stapling machines)

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

for metal

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

(other

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

8482

Ball or roller bearings

Manufacture:
–

–

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

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

8484

and similar

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

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

L 45/78

EN

Official Journal of the European Union

15.2.2006

(1)

8485

(2)

(3)

or

(4)

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

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

ex Chapter 85

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

8501

Electric motors and generators (excluding
generating sets)

8502

Electric
converters

generating

sets

and

rotary

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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

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

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

8519

Turntables (record-decks), record-players,
cassette-players and other sound reprodu-
cing
a
apparatus, not
sound recording device

incorporating

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

exceed 40 % of

the materials used
the

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

–

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

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

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

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

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

(1)

8520

8522

8523

8524

8525

15.2.2006

EN

Official Journal of the European Union

L 45/79

(2)

(3)

or

(4)

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

sound

a

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

8521

Video recording or reproducing appar-
atus, whether or not
incorporating a
video tuner

exceed 40 % of

the materials used
the

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

–

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

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

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

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

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

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

including matrices

– Matrices and masters for the produc-

tion of records

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

– Other

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

the materials used
the ex-

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

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

for

radio--
apparatus
Transmission
telephony, radio-telegraphy, radio-broad-
television, whether or not
casting or
incorporating
reception apparatus or
sound recording or reproducing appar-
atus; television cameras; still image video
cameras and other video camera recor-
ders; digital cameras

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

8526

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

exceed 40 % of

the materials used
the

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

–

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

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

L 45/80

EN

Official Journal of the European Union

15.2.2006

(2)

(3)

or

(4)

(1)

8527

8528

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

apparatus

for
incorporating

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

reproducing

or

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

exceed 40 % of

the materials used
the

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

–

8529

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

– Suitable for use solely or principally
with video recording or reproducing
apparatus

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

– Other

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

8535 and
8536

8537

apparatus
electrical

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

for
circuits,

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

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
including those incorporating
electricity,
instruments or apparatus of Chapter 90,
and numerical control apparatus, other
than switching apparatus of heading 8517

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

ex 8541

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

Manufacture:
–

–

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

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

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

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

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

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/81

(1)

8542

8544

8545

(2)

(3)

or

(4)

Electronic integrated circuits and micro-
assemblies:

– Monolithic integrated circuits

– Other

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 25 % of
the ex-works price of the product

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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
ex-works price of the product, and
– within the above limit, the value of
all
the materials of headings 8541
and 8542 used does not exceed 10 %
of the ex-works price of the product

or
The operation of diffusion (in which inte-
grated circuits are formed on a semi-
selective
substrate by the
conductor
introduction of an appropriate dopant),
whether or not assembled and/or tested
in a country other than those specified in
Articles 3 and 4

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
ex-works price of the product, and
– within the above limit, the value of
all
the materials of headings 8541
and 8542 used does not exceed 10 %
of the ex-works price of the product

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

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

carbons

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

8546

Electrical insulators of any material

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

8547

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

insulators

other

than

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

L 45/82

EN

Official Journal of the European Union

15.2.2006

(1)

8548

ex Chapter 86

8608

(2)

(3)

or

(4)

cells,
and scrap of primary
Waste
primary batteries and electric accumula-
tors; spent primary cells, spent primary
batteries and spent electric accumulators;
electrical parts of machinery or appar-
atus, 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

thereof;

Railway or tramway locomotives, rolling-
stock and parts
railway or
tramway track fixtures and fittings and
(including
parts
electro-mechanical)
signalling
equipment of all kinds; except for:

thereof; mechanical
traffic

Railway or tramway track fixtures and
fittings; mechanical
(including electro-
mechanical) signalling, safety or traffic
control equipment
tram-
inland waterways, parking
ways, roads,
facilities, port
installations or airfields;
parts of the foregoing

railways,

for

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

Manufacture:

–

–

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

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

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

ex Chapter 87

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

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

8709

Works trucks, self-propelled, not
fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehicles

Manufacture:

–

–

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

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

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

8710

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

Manufacture:
–

–

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/83

(1)

8711

(2)

(3)

or

(4)

(including mopeds)

Motorcycles
and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars:

– With reciprocating internal combus-
cylinder

tion piston engine of
capacity:

a

– – Not exceeding 50 cm3

– – Exceeding 50 cm3

– Other

ex 8712

Bicycles without ball bearings

8715

Baby carriages and parts thereof

8716

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

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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
heading, except those of heading 8714

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 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 20 % of
the ex-works price of the product

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

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

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

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

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

ex Chapter 88

Aircraft,
except for:

spacecraft, and parts thereof;

Manufacture
from materials of
heading, except that of the product

any

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

L 45/84

EN

Official Journal of the European Union

15.2.2006

(1)

(2)

(3)

or

(4)

ex 8804

Rotochutes

Manufacture
heading,
heading 8804

from materials of
any
including other materials of

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

8805

Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articles

from materials of
Manufacture
heading, except that of the product

any

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

Chapter 89

Ships, boats and floating structures

ex Chapter 90

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

from materials of

any
Manufacture
heading, except
the product.
However, hulls of heading 8906 may not
be used

that 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 40 % of the ex-
works price of the product

9001

9002

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

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

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

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

9004

Spectacles, goggles and the like, correc-
tive, protective or other

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

ex 9005

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

Manufacture:
–

–

–

from materials of any heading, except
that of the product,
in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product; and
in which the value of all the non--
originating materials used does not
exceed the value of all the originating
materials used

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

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

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

15.2.2006

EN

Official Journal of the European Union

L 45/85

(2)

(3)

or

(4)

(1)

ex 9006

than

(other

Photographic
cinemato-
graphic) cameras; photographic flashlight
apparatus and flashbulbs other than elec-
trically ignited flashbulbs

Manufacture:
–

9007

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

9011

microscopes,
optical
Compound
including those for photomicrography,
cinephotomicrography or microprojec-
tion

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

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

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

–

–

–

–

–

–

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

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,
hydrological, meteorological
geo-
physical
appliances,
instruments
excluding compasses; rangefinders

and

or

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

(for

instruments

Drawing, marking-out or mathematical
calculating
example,
drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc cal-
culators);
for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in this chapter

instruments

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

L 45/86

EN

Official Journal of the European Union

15.2.2006

(1)

9018

9019

9020

9024

9025

9026

(2)

(3)

or

(4)

Instruments
medical,
sciences,
apparatus,
apparatus and sight-testing instruments:

and appliances used in
surgical, dental or veterinary
scintigraphic
electro-medical

including
other

– Dentists’ chairs

incorporating dental

appliances or dentists' spittoons

Manufacture
heading,
heading 9018

from materials of
any
including other materials of

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

– Other

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

therapy,
therapy,

ozone
aerosol

appliances

Other breathing
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:
–

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

Manufacture:
–

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

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

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

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

strength,

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

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

thermometers,

Hydrometers and similar floating instru-
ments,
pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combina-
tion of these instruments

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

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

flow meters,

apparatus

level

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

(1)

9027

9028

9029

9030

9031

9032

9033

15.2.2006

EN

Official Journal of the European Union

L 45/87

(2)

(3)

or

(4)

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

Instruments and apparatus for physical
or chemical analysis (for example, polari-
meters, refractometers, spectrometers, gas
or smoke analysis apparatus); instruments
and apparatus for measuring or checking
viscosity, porosity,
surface
tension or the like; instruments and appa-
ratus for measuring or checking quanti-
ties of heat, sound or light
(including
exposure meters); microtomes

expansion,

liquid or

Gas,
production meters,
meters therefor:

electricity

supply or
including calibrating

– Parts and accessories

– Other

Revolution counters, production coun-
ters, taximeters, mileometers, pedometers
and the like; speed indicators and tach-
of
ometers,
heading 9014 or 9015; stroboscopes

those

other

than

instruments

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

or

checking

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

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

exceed 40 % of

the materials used
the

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

–

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

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

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

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

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

ex Chapter 91

Clocks and watches and parts thereof;
except for:

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

9105

Other clocks

exceed 40 % of

the materials used
the

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

–

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

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

L 45/88

EN

Official Journal of the European Union

15.2.2006

(2)

(3)

or

(4)

(1)

9109

9110

Clock movements,
assembled

complete

and

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

assembled;

partly

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

–

exceed 40 % of

the materials used
the

Manufacture in which:
the value of all
–
does not
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

9111

Watch cases and parts thereof

9112

Clock cases and cases of a similar type
for other goods of this chapter, and parts
thereof

9113

Watch straps, watch bands and watch
bracelets, 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:
–

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

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

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

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

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

– 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
ories of such articles

instruments; parts and access-

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

Chapter 93

Arms and ammunition; parts and access-
ories thereof

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

ex Chapter 94

Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings;
lamps and lighting fittings,
not elsewhere specified or included; illu-
illuminated name-plates
minated signs,
and the
like; prefabricated buildings;
except for:

Manufacture
from materials of
heading, except that of the product

any

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

15.2.2006

EN

Official Journal of the European Union

L 45/89

(1)

ex 9401 and
ex 9403

9405

(2)

(3)

or

(4)

Base metal
incorporating
furniture,
unstuffed cotton cloth of a weight of
300 g/m2 or less

including
Lamps and lighting fittings
and spotlights and parts
searchlights
or
not
elsewhere
thereof,
included;
illuminated
illuminated signs,
name-plates and the like, having a perma-
and parts
nently fixed light
thereof
or
included

elsewhere

specified

specified

source,

not

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

any

Manufacture
from materials of
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
25 % of the ex-works price of the
product, and
all the other materials used are origin-
ating and are classified in a heading
other than heading 9401 or 9403

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

9406

Prefabricated buildings

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

ex Chapter 95

Toys, games and sports requisites; parts
and accessories thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

9503

Other toys; reduced-size (“scale”) models
and similar recreational models, working
or not; puzzles of all kinds

ex 9506

Golf clubs and parts thereof

Manufacture:
–

–

from materials of any heading, except
that of the product, and
in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

from materials of

Manufacture
heading, except
However,
blocks
making golf-club heads may be used

that of
roughly-shaped

any
the product.
for

ex Chapter 96

Miscellaneous manufactured
except for:

articles;

Manufacture
from materials of
heading, except that of the product

any

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture
materials of
product

from “worked”
carving
the same heading as the

ex 9603

Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical
not
motorised, paint pads and rollers, squee-
gees and mops

sweepers,

floor

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

L 45/90

EN

Official Journal of the European Union

15.2.2006

(1)

9605

(2)

(3)

or

(4)

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

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

articles may

be

9606

Buttons, press-fasteners,
snap-fasteners
and press-studs, button moulds and other
parts of these articles; button blanks

9608

9612

felt-tipped and other
Ball-point pens;
foun-
porous-tipped pens and markers;
stylograph pens and other
tain pens,
pens; duplicating stylos; propelling or
pencil-
sliding
holders
parts
the fore-
(including caps and clips) of
going
than those of
articles, other
heading 9609

pencils;
and

pen-holders,

holders;

similar

Typewriter or similar ribbons,
inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges;
ink-pads, whether or not
inked, with or without boxes

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 of

any
Manufacture
heading, except
the product.
However, nibs or nib-points of the same
heading as the product may be used

that 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 9613

Lighters with piezo-igniter

Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97 Works of art,

collectors’ pieces

and

antiques

from materials of
Manufacture
heading, except that of the product

any

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

(1)
(2)
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring prepara-

tions, provided that they are not classified in another heading in Chapter 32.

(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(5)

In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter
(i.e. Hazefactor), is less than 2 %.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
See Introductory Note 6.
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to
shape), see Introductory Note 6.

(6)

(7)
(8)
(9)
(10)

(11) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.

15.2.2006

EN

Official Journal of the European Union

L 45/91

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.

15.2.2006

EN

Official Journal of the European Union

L 45/97

ANNEX IIIb

SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT CERTIFI-
CATE 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.

15.2.2006

EN

Official Journal of the European Union

L 45/103

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 povolení … (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.
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2).

... (1)), erklærer, at

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr.
erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

... (1)) der Waren, auf die sich dieses Handelspapier bezieht,

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 authorization 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

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (1)) dichiara che, salvo indi-
cazione contraria, le merci sono di origine preferenziale ... (2).

Italian version

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, iznemot tur, kur ir citādi
skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).

(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 45/104

EN

Official Journal of the European Union

15.2.2006

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

Lithuanian version

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hianyában az
áruk kedvezményes … (2) származásúak.

Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat
b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behou-
dens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Dutch version

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.

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. ... (1)) declara que, salvo expres-
samente 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

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených,
majú tieto výrobky preferenčný pôvod v … (2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

. . . . . .. . . . . . . . .. . . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . . . .. . . . . . . . .. . . . . . . . .. … (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”.

(3) These indications may be omitted if the information is contained on the document itself.
(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signa-

tory.

15.2.2006

EN

Official Journal of the European Union

L 45/105

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 povolení … (1)) prohlašuje, že kromě zřetelně označených, mají
tyto výrobky preferenční původ v … (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr.
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2).

... (1)), erklærer, at

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr.
erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

... (1)) der Waren, auf die sich dieses Handelspapier bezieht,

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (1)) deklareerib, et need tooted on ... (2)
sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ... (1)) δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής καταγωγής ... (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

English version

The exporter of the products covered by this document (customs authorization No ... (1)) declares that, except where
otherwise clearly indicated, these products are of ... (2) preferential origin.

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

(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.

L 45/106

EN

Official Journal of the European Union

15.2.2006

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

— 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 indi-
cazione contraria, le merci sono di origine preferenziale ... (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, iznemot tur, kur ir citādi
skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hianyában az
áruk kedvezményes … (2) származásúak.

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat
b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behou-
dens 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)

(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.

15.2.2006

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Official Journal of the European Union

L 45/107

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. ... (1)) declara que, salvo expres-
samente indicado em contrário, estes produtos são de origem preferencial ... (2).

Portuguese version

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (1)) izjavlja, da, razen če ni drugače
jasno navedeno, ima to blago preferencialno … (2) poreklo.

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených,
majú tieto výrobky preferenčný pôvod v … (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

— cumulation applied with ……… (name of the country/countries)

— no cumulation applied (3)

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

— 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) These indications may be omitted if the information is contained on the document itself.
(5) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signa-

tory.

L 45/108

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Official Journal of the European Union

15.2.2006

JOINT DECLARATION

concerning the Principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall

be accepted by Switzerland as originating in the Community within the meaning of the Agreement.

2. Protocol No 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned

products.

JOINT DECLARATION

concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by Switzerland as originating in the Community

within the meaning of the Agreement.

2. Protocol No 3 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned

products.’