2006/185/EC: Decision No 1/2006 of the EU-Egypt Association Council of  17 February 2006  amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of  originating products  and methods of administrative cooperation
Date: 2006-02-17
Institutions: Association Council
Subjects: Egypt, administrative cooperation, association agreement (EU), originating product, protocol to an agreement, revision of an agreement

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(Acts whose publication is not obligatory)

COUNCIL

DECISION NO 1/2006 OF THE EU-EGYPT ASSOCIATION COUNCIL

of 17 February 2006

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

(2006/185/EC)

THE ASSOCIATION COUNCIL,

Having regard to the Euro-Mediterranean Agreement establish-
ing an association between the European Communities and
their Member States, of the one part, and the Arab Republic of
referred to as ‘the
Egypt, of
Agreement’, signed in Brussels on 25 June 2001, and in
particular Article 38 of Protocol 4 thereto;

the other part (1), hereinafter

Whereas:

(1)

(2)

(3)

Protocol 4 to the Agreement provides for the bilateral
cumulation of origin between the Community and
Egypt and for diagonal cumulation of origin between
the Community, Egypt, Algeria, Cyprus,
Jordan,
Lebanon, Malta, Morocco, Syria, Tunisia, Turkey and the
West Bank Gaza Strip.

Israel,

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

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

it

(1) OJ L 304, 30.9.2004, p. 39.

(4)

(5)

(6)

(7)

(8)

(9)

(10)

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

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

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

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

The Joint Declaration on the transitional period con-
cerning the issuing or making out of documents relating
to the proof of origin, the Joint Declaration on cumula-
tion of origin and the Joint Declaration on processing
requirements contained in Annex II do not need to be
maintained.

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

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

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HAS DECIDED AS FOLLOWS:

Article 1

Protocol 4 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 relevant Joint Declarations.

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

Article 2

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

Done at Brussels, 17 February 2006.

For the Association Council

The President

U. PLASSNIK

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PROTOCOL 4
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

Article 10

Article 11

Article 12

Article 13

Article 14

General requirements

Cumulation in the Community

Cumulation in Egypt

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing

Unit of qualification

Accessories, spare parts and tools

Sets

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Principle of territoriality

Direct transport

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

Article 16

Article 17

Article 18

Article 19

Article 20

TITLE V

PROOF OF ORIGIN

General requirements

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

Movement certificates EUR.1 or EUR-MED issued retrospectively

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

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

Article 21

Accounting segregation

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Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

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

Approved exporter

Validity of proof of origin

Submission of proof of origin

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

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

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

Article 39

Article 40

List of Annexes

Annex I:

Annex II:

Annex IIIa:

Annex IIIb:

TITLE VIII

FINAL PROVISIONS

Amendments to the Protocol

Transitional provisions for goods in transit or storage

Introductory notes to the list in Annex II

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

Specimens of movement certificate EUR.1 and application for a movement certifi-
cate EUR.1

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

Annex IVa:

Text of the invoice declaration

Annex IVb:

Text of the invoice declaration EUR-MED

Joint Declarations

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

(k) ‘classified’

refers to the classification of a product or

material under a particular heading;

(l) ‘consignment’ means products which are either sent si-
to one consignee or
multaneously from one exporter
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.

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;

DEFINITION OF

TITLE II

THE

CONCEPT OF

PRODUCTS’

‘ORIGINATING

(c) ‘product’ means the product being manufactured, even if
later use in another manufacturing

is intended for

it
operation;

(d) ‘goods’ means both materials and products;

(e) ‘customs value’ means the value as determined in accor-
dance 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 Egypt
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 Commu-
nity or in Egypt;

(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 incor-
porated 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 mate-
rials in the Community or in Egypt;

(j) ‘chapters’ and ‘headings’ mean the chapters and the head-
ings (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’;

Article 2

General requirements

For the purpose of

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

implementing the Agreement,

(a) products wholly obtained in the Community within the

meaning of Article 5;

(b) products obtained in the Community incorporating materi-
als 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

2.
the
following products shall be considered as originating in Egypt:

implementing the Agreement,

(a) products wholly obtained in Egypt within the meaning of

Article 5;

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

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

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Article 3

Cumulation in the Community

(c) notices indicating the fulfilment of the necessary require-
ments to apply cumulation have been published in the
Official Journal of the European Union (C series) and in Egypt
according to its own procedures.

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

such materials

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

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 originat-
ing 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 Com-
munity.

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

The cumulation provided for

5.
applied only provided that:

in this Article may be

(a) a preferential trade agreement in accordance with Article
the General Agreement on Tariffs and Trade
XXIV of
(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;

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

Article 4

Cumulation in Egypt

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

in the Community, provided that

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

the working or processing carried out

such materials

3. Where the working or processing carried out in Egypt
does not go beyond the operations referred to in Article 7, the
product obtained shall be considered as originating in Egypt
only where the value added there is greater than the value of
the materials used originating in any one of the other coun-
tries 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 Egypt.

and

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

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

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The cumulation provided for

5.
applied only provided that:

in this Article may be

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

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

(k) goods produced there exclusively from the products speci-

fied in (a) to (j).

The terms

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

factory ships’

and

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

Community or in Egypt;

(c) notices indicating the fulfilment of the necessary require-
ments to apply cumulation have been published in the
Official Journal of the European Union (C series) and in Egypt
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).

Egypt 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 correspond-
ing rules of origin, which are applied with the other countries
referred to in paragraphs 1 and 2.

(b) which sail under

the flag of a Member State of

the

Community or of Egypt;

(c) which are owned to an extent of at

least 50 % by
nationals of a Member State of
the Community or of
Egypt, 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 Egypt and of
in the case of partnerships or limited
which,
companies, at least half the capital belongs to those States
or to public bodies or nationals of the said States;

in addition,

Article 5

Wholly obtained products

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

Member State of the Community or of Egypt;

The following shall be considered as wholly obtained in

1.
the Community or in Egypt:

and

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

Member State of the Community or of Egypt.

(e) of which at least 75 % of

the crew are nationals of a

seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

Article 6

Sufficiently worked or processed products

(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
Egypt 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;

For the purposes of Article 2, products which are not
1.
wholly obtained shall be considered to be sufficiently 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
the non-originating materials
no account shall be taken of
which may have been used in its manufacture.

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

in the list

(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.

Paragraphs 1 and 2 shall apply subject to the provisions

3.
of Article 7.

Article 7

Insufficient working or processing

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

(a) preserving operations to ensure that the products remain

in good condition during transport and storage;

(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;

(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
Egypt on a given product shall be considered together when
determining whether the working or processing undergone by
that product is to be regarded as insufficient within the mean-
ing of paragraph 1.

Article 8

Unit of qualification

1.
The unit of qualification for the application of the provi-
sions of this Protocol shall be the particular product which is
considered as the basic unit when determining classification
using the nomenclature of the Harmonised System.

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 Harmo-
nised 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 pur-
poses,
it shall be included for the purposes of determining
origin.

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

of cereals and rice;

Article 9

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

Accessories, spare parts and tools

(h) peeling, stoning and shelling, of fruits, nuts and vegeta-

bles;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching;

(including the making-up of sets of articles);

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

(l) affixing or printing marks,

labels,

logos and other like

distinguishing signs on products or their packaging;

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

kinds;

(n) simple assembly of parts of articles to constitute a com-

plete article or disassembly of products into parts;

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
the ex-
non-originating products does not exceed 15 % of
works price of the set.

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Article 11

Neutral elements

and

In order to determine whether a product
product,
the following which might be used in its manufacture:

is an originating
it shall not be necessary to determine the origin of

ii) the total added value acquired outside the Community
or Egypt by applying the provisions of this Article does
the end
not exceed 10 % of
product for which originating status is claimed.

the ex-works price of

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

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

the product nor are intended to do so.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Except as provided for in Article 2(1)(c), Articles 3 and 4
1.
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 Egypt.

Except as provided for

in Articles 3 and 4, where
2.
originating goods exported from the Community or
from
Egypt to another country return, they must be considered as
non-originating, unless it can be demonstrated to the satisfac-
tion 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 ne-
cessary to preserve them in good condition while in that
country or while being exported.

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

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

and

(b) it can be demonstrated to the satisfaction of the customs

authorities that:

i) the re-imported goods have been obtained by working

or processing the exported materials;

For

the purposes of paragraph 3,

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

the party concerned,

For the purposes of applying the provisions of para-
‘total added value’ shall be taken to mean all
including the

5.
graphs 3 and 4,
costs arising outside the Community or Egypt,
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.

The provisions of paragraphs 3 and 4 shall not apply to

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

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

Article 13

Direct transport

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

the customs authorities

the surveillance of

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

be indicated thereon. Where necessary, additional documentary
evidence of
the conditions under which the products have
been exhibited may be required.

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

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

exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of

the

country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the
the

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

the names of

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

and

(iii) certifying the conditions under which the products

remained in the transit country; or

Prohibition of drawback of, or exemption from, customs
duties

(c) failing these, any substantiating documents.

Article 14

Exhibitions

Originating products, sent

1.
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 Egypt 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 Com-
munity or from Egypt to the country in which the exhibi-
tion 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 Egypt;

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

and

1.

(a) Non‑originating materials used in the manufacture of
products originating in the Community, in Egypt 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 Egypt 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 exemp-
tion from, customs duties of whatever kind.

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 Egypt 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.

(d) the products have not, since they were consigned for
exhibition, been used for any purpose other than demon-
stration at the exhibition.

2.
in
A proof of origin shall be issued or made out
accordance with the provisions of Title V and submitted to
the importing country in the
the customs authorities of
normal manner. The name and address of the exhibition shall

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.

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

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

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

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

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

(b) a 10 % rate of customs charge shall be retained in respect
of products falling within Chapters 50 to 63 of
the
Harmonised System, or such lower rate as is in force in
Egypt.

The provisions of
cember 2009 and may be reviewed by common accord.

this paragraph shall apply until 31 De-

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

(c) in the cases specified in Article 22(1), a declaration, subse-
quently 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
the
detail
invoice declarations appear in Annexes IVa and b.

to enable them to be identified;

the texts of

Notwithstanding paragraph 1, originating products within
in the cases specified in
the Agreement
the proofs of

2.
the meaning of this Protocol shall,
Article 27, benefit
without
origin referred to in paragraph 1.

it being necessary to submit any of

from the provisions of

Article 17

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

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

2.
For this purpose, the exporter or his authorised repre-
sentative shall fill in both the movement certificate EUR.1 or
EUR-MED and the application form,
specimens of which
appear
in the Annexes IIIa and b. These forms shall be
completed in one of the languages in which the Agreement is
the
drawn up and in accordance with the provisions of
national law of the exporting country. If the forms are hand-
written, they shall be completed in ink in printed characters.
the products shall be given in the box
The description of
reserved for
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.

this purpose without

the request of

The exporter applying for

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

the customs authorities of

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

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 Egypt in the following cases:

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

pears in Annex IIIa;

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

appears in Annex IIIb;

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

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— if the products concerned can be considered as products
originating in one of
the other countries referred to in
Articles 3 and 4 with which cumulation is applicable,
without application of cumulation with materials originat-
ing 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.

if

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

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

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

— the products may be re-exported from the country of
the other countries referred to in

destination to one of
Articles 3 and 4.

considered appropriate. They shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular,
they shall check whether the space reserved for the description
of the products has been completed in such a manner as to
exclude all possibility of fraudulent additions.

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

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

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

Article 18

Movement certificates EUR.1 or EUR-MED issued retro-
spectively

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

A movement certificate EUR-MED shall contain one of

6.
the following statements in English in box 7:

or

— 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’

(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.

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

the time of exportation, provided that

it

For

the implementation of paragraphs 1 and 2,

the
3.
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.

The customs authorities issuing movement certificates
7.
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
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

this Protocol. For this purpose,

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

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

‘ISSUED RETROSPECTIVELY’

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

‘ISSUED RETROSPECTIVELY (Original EUR.1 no … (date and
place of issue).’

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

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
those concerned,
the written request of
authorise the so-called ‘accounting segregation’ method (here-
inafter 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 segregation of the
stocks.

Article 19

3.
The customs authorities may make the grant of author-
isation referred to in paragraph 1 subject to any conditions
deemed appropriate.

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

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

The duplicate issued in this way shall be endorsed with

2.
the following word in English:

‘DUPLICATE’

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

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

The beneficiary of the method may make out or apply
5.
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.

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

Article 22

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 Egypt,
it shall be
possible to replace the original proof of origin by one or
more movement certificates EUR.1 or EUR-MED for the pur-
pose of sending all or some of these products elsewhere within
the Community or Egypt. The replacement movement certifi-
cate(s) EUR.1 or EUR-MED shall be issued by the customs
office under whose control the products are placed.

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

An invoice declaration or an invoice declaration EUR-

1.
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.

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

originating status of
fulfilment of the other requirements of this Protocol.

the products concerned as well as the

— if the products concerned may be considered as products
originating in the Community or in Egypt without applica-
tion of cumulation with materials originating in one of the
other countries referred to in Articles 3 and 4, and fulfil
the other requirements of this Protocol;

— if the products concerned may be considered as products
originating in one of
the other countries referred to in
Articles 3 and 4 with which cumulation is applicable,
without application of cumulation with materials originat-
ing 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 may be considered as products originating
in the Community, in Egypt or in one of the other countries
referred to in Articles 3 and 4 with which cumulation is
applicable, fulfil the requirements of this Protocol and:

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

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

— the products may be re-exported from the country of
the other countries referred to in

destination to one of
Articles 3 and 4.

An invoice declaration EUR-MED shall contain one of the

4.
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 cumula-
the
tion with materials originating in one or more of
countries 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
the
any time, at
exporting country, all appropriate documents proving the

the customs authorities of

the request of

An invoice declaration or an invoice declaration EUR-
6.
MED shall be made out by the exporter by typing, stamping or
printing on the invoice, the delivery note or another commer-
cial 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
the declaration is
the exporting country.
handwritten, it shall be written in ink in printed characters.

law of

If

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

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

Article 23

Approved exporter

to make out

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
invoice declarations or invoice
declarations EUR-MED irrespective of the value of the products
concerned. An exporter seeking such authorisation shall offer
the customs authorities all guarantees
to the satisfaction of
necessary to verify the originating status of the products as
well as the fulfilment of the other requirements of this Proto-
col.

2.
The customs authorities may grant the status of approved
exporter subject to any conditions which they consider appro-
priate.

The customs authorities

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

shall grant

The customs authorities shall monitor the use of

4.
authorisation by the approved exporter.

the

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

Article 24

Validity of proof of origin

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

these documents by the final date set

In other cases of belated presentation,

3.
the customs
authorities of the importing country may accept the proofs of
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 procedures
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 condi-
tions 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 instalments, 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

Products sent as small packages from private persons to
1.
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.

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

from the nature and quantity of

is evident

it

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

Article 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 movement
certificate EUR.1 or EUR-MED or an invoice declaration or
invoice declaration EUR-MED may be considered as products
originating in the Community, in Egypt or in one of the other
countries referred to in Articles 3 and 4 and fulfil the other
requirements of
the
this Protocol may consist
following:

inter alia of

(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 Egypt where
these documents are used in accordance with national law;

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

(d) movement certificates EUR.1 or EUR-MED or invoice de-
clarations or invoice declarations EUR-MED proving the
originating status of materials used, issued or made out in
the Community or in Egypt in accordance with this Pro-
tocol, 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;

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(e) appropriate evidence concerning working or processing
undergone outside the Community or Egypt by application
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

1.
certificate EUR.1 or EUR-MED shall keep for at
years the documents referred to in Article 17(3).

the issue of a movement
three

least

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

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

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

Article30

Discrepancies and formal errors

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

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

Article 31

Amounts expressed in euro

1.
For the application of the provisions of Article 22(1)(b)
and Article 27(3) in cases where products are invoiced in a
currency other than euro, amounts in the national currencies
of the Member States of the Community, of Egypt 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

from the provisions of
2.
Article 22(1)(b) or Article 27(3) by reference to the currency

shall benefit

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

in that currency of

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

A country may round up or down the amount resulting
4.
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 con-
version of that amount, prior to any rounding-off, results in
an increase of
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.

less

The amounts expressed in euro shall be reviewed by the
5.
Association Committee at the request of the Community or of
Egypt. When carrying out this review, the Association Com-
mittee 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

the Member States of

The customs authorities of

1.
the
Community and of Egypt 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 verify-
ing those certificates, invoice declarations and invoice declara-
tions EUR-MED.

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

administrations,

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Article 33

raise a question as to the interpretation of this Protocol, they
shall be submitted to the Association Committee.

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.

For

the purposes of

the invoice declaration or

implementing paragraph 1,

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

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

If

the customs authorities of

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

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 authen-
tic and whether the products concerned may be considered as
products originating in the Community, in Egypt or in one of
the other countries referred to in Articles 3 and 4 and fulfil
the other requirements of this Protocol.

6.
If in cases of reasonable doubt there is no reply within
ten 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,
to the prefer-
ences.

refuse entitlement

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
this verification or where they
responsible for carrying out

In all cases, the settlement of disputes between the importer
the importing country shall
and the customs authorities of
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 treat-
ment for products.

Article 36

Free zones

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

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

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

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

1.
Ceuta and Melilla.

2.
Products originating in Egypt, 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 Re-
public to the European Communities. Egypt 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.

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For

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

Article 38

Special conditions

Providing they have been transported directly in accor-

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

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in the manu-
facture of which products other than those referred to
in (a) are used, provided that:

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

or that

(ii) those products originate in Egypt or in the Com-
munity, provided that they have been submitted to
working or processing which goes beyond the
operations referred to in Article 7;

(2) products originating in Egypt:

2.

Ceuta and Melilla shall be considered as a single territory.

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

In addition,

The Spanish customs authorities shall be responsible for

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

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

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

Article 40

(a) products wholly obtained in Egypt;

Transitional provision for goods in transit or storage

(b) products obtained in Egypt,

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

(i) the said products have undergone sufficient work-
ing 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.

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 Egypt in temporary
storage in customs warehouses or in free zones, subject to the
submission to the customs authorities of the importing coun-
try, within four months of
the said date, of a movement
certificate EUR.1 or EUR-MED issued retrospectively 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
description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply
to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the
headings grouped together in column 1.

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

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

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

Note 3

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

Example:

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

the carrying-out of

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

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

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

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

Example:

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

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

Example:

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

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

Example:

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

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

Note 4

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

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

4.3. The terms ‘textile pulp’,

‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the
materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper
fibres or yarns.

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

waste, of headings 5501 to 5507.

Note 5

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

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

from two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

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Example:

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

Example:

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

Example:

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

Example:

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

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

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

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

Note 6

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

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

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

Example:

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

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

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

Note 7

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

are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

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(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

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

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

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

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

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

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

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

(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than
20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect desulphurisa-
tion, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with
hydrogen, of
in order, more
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation),
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 2902 and ex 3403, simple operations, such
as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a
result of mixing products with different sulphur contents, or any combination of
these operations or like
operations, do not confer origin.

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ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON‑ORIGINATING MATERI-
ALS 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 paform materials of any headingrts 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
other aquatic invertebrates

and

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

ex Chapter 4

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

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

0403

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

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

are wholly obtained,

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

apple,
ing 2009 used is originating, and
– the value of all the materials of Chap-
ter 17 used does not exceed 30 % of
the ex-works price of the product

ex Chapter 5

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

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

ex 0502

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

Cleaning,
sorting
straightening of bristles and hair

disinfecting,

and

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 6

Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamen-
tal foliage

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

are wholly obtained, and

– the value of all
not

exceed
does
ex-works price of the product

the materials used
the
50 % of

Chapter 7

Edible vegetables and certain roots and
tubers

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

Chapter 8

Edible fruit and nuts; peel of citrus
fruits or melons

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

obtained, and

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

ex Chapter 9

Coffee, tea, maté and spices; except for: Manufacture in which all the materials

of Chapter 9 used are wholly obtained

0901

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

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:

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

ex 1106

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

Drying and milling of leguminous vege-
tables of heading 0708

Chapter 12

Oil seeds and oleaginous fruits; miscel-
indus-
laneous grains, seeds and fruit;
trial or medicinal plants;
straw and
fodder

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

1301

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

resins, gum‑resins

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

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HS heading

Description of product

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

(1)

1302

(2)

(3)

or

(4)

Vegetable saps and extracts; pectic sub-
stances, pectinates and pectates; agar-
agar and other mucilages and thick-
eners, 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
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Chapter 14

Vegetable plaiting materials; vegetable
products not elsewhere specified or in-
cluded

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:

from materials of
Manufacture
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

1502

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

– Fats from bones or waste

– Other

1504

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

– Solid fractions

– Other

ex 1505

Refined lanolin

from materials of

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

from materials of

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

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

Manufacture
heading,
heading 1504

any
from materials of
including other materials of

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

Manufacture from crude wool grease of
heading 1505

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HS heading

Description of product

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

(1)

1506

(2)

(3)

or

(4)

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

– Solid fractions

– Other

Manufacture
heading,
heading 1506

any
from materials of
including other materials of

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

1507 to 1515

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 manu-
facture of foodstuffs for human con-
sumption

Manufacture
from materials of
heading, except that of the product

any

– Solid fractions, except

for

that of

jojoba oil

Manufacture from other materials of
headings 1507 to 1515

– Other

Manufacture in which all the vegetable
materials used are wholly obtained

Animal or vegetable fats and oils and
their fractions, partly or wholly hydro-
genated,
inter-esterified, re-esterified or
elaidinised, 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

1516

1517

Chapter 16

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

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

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 1701

1702

ex 1703

1704

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

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

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

– Chemically-pure maltose and fructose Manufacture

any
from materials of
including other materials of

heading,
heading 1702

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

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

– Other

Manufacture in which all the materials
used are originating

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

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

confectionery

Sugar
chocolate), not containing cocoa

(including white

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

Chapter 18

Cocoa and cocoa preparations

1901

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

13.3.2006

EN

Official Journal of the European Union

L 73/29

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Malt extract

– Other

Manufacture from cereals of Chapter 10

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

1902

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

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

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

– Containing more

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

Manufacture in which:
– all

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

used are wholly obtained

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

from materials of

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

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
flakes or other worked
the form of
grains (except
flour, groats and meal),
pre-cooked or otherwise prepared, not
elsewhere specified or included

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

Manufacture:
– from materials of any heading, except

those of heading 1806,

– in which all

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

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

the ex-works price of

Manufacture
heading, except those of Chapter 11

from materials of

any

1903

1904

1905

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

L 73/30

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2001

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

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

2007

fruit, nuts,

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

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

fruit jellies, marmalades,

fruit or
Jams,
nut purée and fruit or nut pastes, ob-
tained by cooking, whether or not con-
taining added sugar or other sweetening
matter

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

ex 2008

– Nuts, not containing added sugar or

spirits

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

0801,

0802

and

– Peanut butter; mixtures based on cer-

eals; palm hearts; maize (corn)

Manufacture
from materials of
heading, except that of the product

any

– Other

fruit

except

and nuts
for
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
product

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

ex Chapter 21

Miscellaneous edible preparations; ex-
cept for:

Manufacture
from materials of
heading, except that of the product

any

13.3.2006

EN

Official Journal of the European Union

L 73/31

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

2101

2103

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

Manufacture:
– from materials of any heading, except

that of the product, and

– in which all

the chicory used is

wholly obtained

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

– Sauces

and

preparations

therefor;
mixed condiments and mixed season-
ings

from materials of

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

that of

– Mustard flour and meal and prepared

mustard

Manufacture
heading

from materials of

any

ex 2104

and broths

and preparations

Soups
therefor

from materials of

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

2106

Food preparations not elsewhere speci-
fied or included

ex Chapter 22

Beverages,
for:

spirits and vinegar; except

2202

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

– in which all the grapes or materials
derived from grapes used are wholly
obtained

Manufacture:
– from materials of any heading, except

that of the product,

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

the ex-works price of

– in which all the fruit juice used (ex-
cept that of pineapple, lime or grape-
fruit) is originating

L 73/32

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

2207

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

2208

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

Manufacture:
– from materials of any heading, except

heading 2207 or 2208, and

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

Manufacture:
– from materials of any heading, except

heading 2207 or 2208, and

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

ex Chapter 23

Residues and waste from the food in-
dustries; prepared animal fodder; except
for:

Manufacture
from materials of
heading, except that of the product

any

ex 2301

ex 2303

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

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

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

Manufacture in which all the maize used
is wholly obtained

ex 2306

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

Manufacture in which all the olives used
are wholly obtained

2309

Preparations of a kind used in animal
feeding

Manufacture in which:
– all

the cereals,

sugar or molasses,
meat or milk used are originating,
and

– all the materials of Chapter 3 used

are wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco sub-
stitutes; except for:

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

2402

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

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

13.3.2006

EN

Official Journal of the European Union

L 73/33

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2403

Smoking tobacco

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

ex Chapter 25

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

Manufacture
from materials of
heading, except that of the product

any

ex 2504

ex 2515

ex 2516

Natural crystalline graphite, with en-
riched carbon content, purified and
ground

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

Marble, merely cut, by sawing or other-
wise, into blocks or slabs of a rectangu-
lar
a
square)
thickness not exceeding 25 cm

shape, of

(including

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 square) shape, of a thickness
not exceeding 25 cm

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

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

ex 2520

Plasters specially prepared for dentistry

from materials of

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

that of

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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
sub-
their distillation; bituminous
stances; mineral waxes; except for:

Manufacture
from materials of
heading, except that of the product

any

L 73/34

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2707

the aro-
Oils in which the weight of
matic constituents exceeds that of
the
non-aromatic constituents, being oils si-
milar to mineral oils obtained by distil-
lation of high temperature coal tar, of
which more than 65 % by volume dis-
tils at a temperature of up to 250°C
(including mixtures of petroleum spirit
and benzole), for use as power or heat-
ing fuels

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

or

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

ex 2709

Crude oils obtained from bituminous
minerals

Destructive distillation of bituminous
materials

2710

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

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

or

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

2711

Petroleum gases and other gaseous hy-
drocarbons

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

2712

Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax, ozo-
kerite,
lignite wax, peat wax, other
mineral waxes, and similar products ob-
tained by synthesis or by other pro-
cesses, whether or not coloured

2713

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

or

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

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

or

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

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

or

Other operations in which all the mate-
rials used are classified within a heading
other than that of
the product. How-
ever, 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

13.3.2006

EN

Official Journal of the European Union

L 73/35

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

2714

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

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

or

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

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

or

Other operations in which all the mate-
rials used are classified within a heading
other than that of
the product. How-
ever, 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

that of

from materials of

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

the ex-works price of

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

2715

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

ex Chapter 28

Inorganic chemicals; organic or inorgan-
ic compounds of precious metals, of
rare-earth metals, of
ele-
ments or of isotopes; except for:

radioactive

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
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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:

that of

from materials of

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

the ex-works price of

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

L 73/36

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2901

Acyclic hydrocarbons for use as power
or heating fuels

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

ex 2902

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

ex 2905

Metal alcoholates of alcohols of
heading and of ethanol

this

or

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

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

or

Other operations in which all the mate-
rials used are classified within a heading
other than that of
the product. How-
ever, 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

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

their

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

2915

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

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 heterocyc-
lic compounds

from materials of

Manufacture
any
heading. However, the value of all the
materials of headings 2932, 2933
and 2934 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

13.3.2006

EN

Official Journal of the European Union

L 73/37

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2939

Concentrates of poppy straw containing
not less than 50 % by weight of alka-
loids

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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
that their total value does not exceed
20 % of
the
product

the ex-works price of

3002

and modified

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

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

– 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

Manufacture
any
from materials of
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

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

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

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

Manufacture
any
from materials of
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

L 73/38

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– – Other

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

3003 and 3004 Medicaments (excluding goods of head-

ing 3002, 3005 or 3006):

– Obtained from amikacin of head-

ing 2941

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

– Other

Manufacture:
– from materials of any heading, except
that of the product. However, materi-
als 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

Fertilizers; 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
that their total value does not exceed
20 % of
the
product

the ex-works price of

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

13.3.2006

EN

Official Journal of the European Union

L 73/39

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 3105

phosphorous

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

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

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

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

ex Chapter 32

Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
and
colouring matter; paints
other
varnishes; putty
and other mastics;
inks; 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
that their total value does not exceed
20 % of
the
product

the ex-works price of

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

ex 3201

Tannins and their salts, ethers, esters
and other derivatives

Manufacture from tanning extracts of
vegetable origin

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

3205

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

from materials of

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

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

ex Chapter 33

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

3301

in-
Essential oils (terpeneless or not),
cluding concretes and absolutes;
resi-
noids; extracted oleoresins; concentrates
of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleu-
rage or maceration; terpenic by-products
the deterpenation of essential oils;
of
aqueous distillates and aqueous
solu-
tions of essential oils

that of

from materials of

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

the ex-works price of

from materials of

Manufacture
any
heading, including materials of a differ-
ent ‘group’ (11) in this heading. However,
materials of
the
product may be used, provided that
their total value does not exceed 20 %
of the ex-works price of the product

the same group as

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

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

L 73/40

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 34

surface-active

agents,
Soap,
organic
lubricating pre-
washing preparations,
parations,
prepared
artificial waxes,
waxes, polishing or scouring prepara-
tions, candles and similar articles, mod-
‘dental waxes’ and dental
elling pastes,
preparations with a basis of plaster;
except for:

ex 3403

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

obtained

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

ex Chapter 35

Albuminoidal
starches; glues; enzymes; except for:

substances; modified

that of

from materials of

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

the ex-works price of

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

or

Other operations in which all the mate-
rials used are classified within a heading
other than that of
the product. How-
ever, 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

that of

from materials of

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

the ex-works price of

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
that their total value does not exceed
20 % of
the
product

the ex-works price of

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

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

13.3.2006

EN

Official Journal of the European Union

L 73/41

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3505

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

– Starch ethers and esters

Manufacture
heading,
heading 3505

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

from materials of

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

ex 3507

Prepared enzymes not elsewhere speci-
fied or included

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Chapter 36

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

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

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

the ex-works price of

that of

from materials of

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

the ex-works price of

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

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

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

L 73/42

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

3702

3704

(2)

(3)

or

(4)

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

textiles;

from materials of

any
Manufacture
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
developed

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

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

the ex-works price of

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

ex 3801

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

3809

anti-sprouting products

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

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
products

the ex-works price of

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
products

the ex-works price of

13.3.2006

EN

Official Journal of the European Union

L 73/43

HS heading

Description of product

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

(1)

3810

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors, viscosity impro-
and
vers,
anti-corrosive preparations
for mineral
other prepared additives,
oils
for other
liquids used for the same purposes as
mineral oils:

(including gasoline) or

– Prepared additives for lubricating oil,
containing petroleum oils or oils ob-
tained from bituminous minerals

– Other

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
products

the ex-works price of

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included; anti-oxi-
dizing preparations
com-
pound stabilizers for rubber or plastics

and other

Manufacture in which the value of all
exceed
the materials used does not
the
50 % of
product

the ex-works price of

Preparations and charges for fire‑extin-
guishers; charged fire‑extinguishing gre-
nades

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Organic composite solvents and thin-
in-
ners, not elsewhere specified or
cluded;
varnish
removers

prepared

paint

or

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Anti-freezing preparations and prepared
de-icing fluids

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

L 73/44

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3823

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

– Industrial monocarboxylic fatty acids,

acid oils from refining

Manufacture
from materials of
heading, except that of the product

any

– Industrial fatty alcohols

Manufacture
heading,
heading 3823

any
from materials of
including other materials of

3824

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 spe-
cified or included:

that of

from materials of

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

the ex-works price of

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

– The following of this heading:
– – Prepared

binders

foundry
moulds or cores based on natural
resinous products

for

– – Naphthenic acids, their water‑inso-

luble salts and their esters

– – Sorbitol other than that of head-

ing 2905

– – Petroleum sulphonates,

excluding
petroleum sulphonates of alkali me-
tals, of ammonium or of ethanola-
mines; thiophenated sulphonic acids
of oils obtained from bituminous
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

their
water-insoluble salts and their esters

acids,

– – Fusel oil and Dippel's oil
– – Mixtures of salts having different

anions

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

– Other

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

13.3.2006

EN

Official Journal of the European Union

L 73/45

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

3901 to 3915

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 pro-
in which a single monomer
than 99 % by

ducts
contributes more
weight to the total polymer content

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
not

exceed

the materials used
the
50 % of

does
ex-works price of the product, and
– within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of
the ex-
works price of the product (13)

– Other

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

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

ex 3907

– Copolymer, made from polycarbonate
and acrylonitrile-butadiene-styrene co-
polymer (ABS)

that of

from materials of

any
Manufacture
heading, except
the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
50 % of
the
product (15)

the ex-works price of

– Polyester

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

3912

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

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

3916 to 3921

except

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

for headings

– Flat products,

surface-worked or

further worked than
only
into
forms other than rectangular (includ-
ing square); other products,
further
worked than only surface-worked

cut

– Other:

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

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

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

exceed

the materials used
the
50 % of

does
ex-works price of the product, and
– within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of
the ex-
works price of the product (16)

L 73/46

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– – Other

Manufacture in which the value of all
the materials of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product (17)

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

ex 3916 and
ex 3917

Profile shapes and tubes

ex 3920

– Ionomer sheet or film

Manufacture in which:
– the value of all
not

exceed

the materials used
the
50 % of

does
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
product

the ex-works price of

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

and metacrylic

acid

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

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

– Sheets of regenerated cellulose, poly-

amides 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 (18)

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
exceed
the materials used does not
50 % of
the
product

the ex-works price of

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
shoes

for

Lamination of sheets of natural rubber

4005

4012

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

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

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

cushion tyres,

solid or

– Retreaded pneumatic, solid or cush-

Retreading of used tyres

ion tyres, of rubber

– Other

from materials of

Manufacture
any
heading, except those of headings 4011
and 4012

13.3.2006

EN

Official Journal of the European Union

L 73/47

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than fur-
skins) 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, with-
out wool or hair on, whether or not
split, but not further prepared

Retanning of tanned leather

Or

4107, 4112
and 4113

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

ex 4114

Patent
leather
leather; metallised leather

and patent

laminated

Manufacture
from materials of
heading, except that of the product

any

any
Manufacture
heading, except headings 4104 to 4113

from materials of

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

their

Chapter 42

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

Manufacture
from materials of
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 cut-
ting and assembly of non‑assembled
tanned or dressed furskins

– Other

Manufacture
tanned or dressed furskins

from

non-assembled,

4303

Articles of apparel, clothing accessories
and other articles of furskin

Manufacture
non-assembled
from
tanned or dressed furskins of head-
ing 4302

ex Chapter 44

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

Manufacture
from materials of
heading, except that of the product

any

L 73/48

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4403

Wood roughly squared

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

ex 4407

ex 4408

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

Planing, sanding or end-jointing

Splicing, planing, sanding or end‑joint-
ing

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

ex 4409

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings
including
and mouldings,
moulded skirting and other moulded
boards

Beading or moulding

ex 4415

ex 4416

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

Manufacture from boards not cut
size

to

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

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
the product.
heading, except
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:

Manufacture
from materials of
heading, except that of the product

any

13.3.2006

EN

Official Journal of the European Union

L 73/49

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

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

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:

Manufacture
from materials of
heading, except that of the product

any

ex 4811

Paper and paperboard, ruled,
squared only

lined or

Manufacture from paper–making materi-
als of Chapter 47

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

Manufacture from paper-making materi-
als of Chapter 47

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

ex 4818

Toilet paper

Manufacture from paper-making materi-
als of Chapter 47

ex 4819

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

L 73/50

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4820

Letter pads

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

ex 4823

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

Manufacture from paper-making materi-
als of Chapter 47

ex Chapter 49

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

Manufacture
from materials of
heading, except that of the product

any

4909

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

from materials of

Manufacture
any
heading, except those of headings 4909
and 4911

4910

Calendars of any kind, printed,
ing calendar blocks:

includ-

– 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

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

13.3.2006

EN

Official Journal of the European Union

L 73/51

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5004 to
ex 5006

Silk yarn and yarn spun from silk waste Manufacture from (19):

– raw silk or

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

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

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

5007

Woven fabrics of silk or of silk waste:

– Incorporating rubber thread

Manufacture from single yarn (20)

– Other

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

– chemical materials or textile pulp, or
– paper

or

setting,

finishing

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

decatising,

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

L 73/52

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5106 to 5110

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

Manufacture from (22):
– raw silk or

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

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

5111 to 5113 Woven fabrics of wool, of fine or coarse

animal hair or of horsehair:

– Incorporating rubber thread

Manufacture from single yarn (23)

– Other

Manufacture from (24):
– 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

setting,

finishing

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

decatising,

ex Chapter 52

Cotton; except for:

Manufacture
from materials of
heading, except that of the product

any

13.3.2006

EN

Official Journal of the European Union

L 73/53

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5204 to 5207

Yarn and thread of cotton

Manufacture from (25):
– raw silk or

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

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

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single yarn (26)

– Other

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

– chemical materials or textile pulp, or
– paper

or

setting,

finishing

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

decatising,

ex Chapter 53

vegetable

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

textile

Manufacture
from materials of
heading, except that of the product

any

L 73/54

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5306 to 5308

Yarn of other vegetable textile fibres;
paper yarn

Manufacture from (28):
– raw silk or

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

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

5309 to 5311 Woven fabrics of other vegetable textile

fibres; woven fabrics of paper yarn:

– Incorporating rubber thread

Manufacture from single yarn (29)

– Other

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

– chemical materials or textile pulp, or
– paper

or

setting,

finishing

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

decatising,

13.3.2006

EN

Official Journal of the European Union

L 73/55

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5401 to 5406

Yarn, monofilament and thread of man-
made filaments

Manufacture from (31):
– raw silk or

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

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

5407 and 5408 Woven fabrics of man-made filament

yarn:

– Incorporating rubber thread

Manufacture from single yarn (32)

– Other

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

– chemical materials or textile pulp, or
– paper

or

setting,

finishing

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

decatising,

5501 to 5507 Man-made staple fibres

Manufacture from chemical materials or
textile pulp

5508 to 5511

Yarn and sewing thread of man-made
staple fibres

Manufacture from (34):
– raw silk or

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

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

L 73/56

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5512 to 5516 Woven fabrics of man-made staple fi-

bres:

– Incorporating rubber thread

Manufacture from single yarn (35)

– Other

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

– chemical materials or textile pulp, or
– paper

or

setting,

finishing

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

decatising,

ex Chapter 56

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

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

5602

Felt, whether
coated, covered or laminated:

not

or

impregnated,

– Needleloom felt

Manufacture from (38):
– natural fibres, or
– chemical materials or textile pulp

However:
– polypropylene
ing 5402,

filament

of

head-

– polypropylene fibres of heading 5503

or 5506, or

– polypropylene filament tow of head-

ing 5501,

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

13.3.2006

EN

Official Journal of the European Union

L 73/57

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

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

casein, or

– chemical materials or textile pulp

5604

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

– Rubber thread and cord, textile cov-

ered

Manufacture
cord, not textile covered

from rubber

thread or

– Other

Manufacture from (40):
– natural fibres, not carded or combed
or otherwise processed for spinning,
– chemical materials or textile pulp, or
– paper-making materials

5605

5606

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

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

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

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

L 73/58

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 57

Carpets and other textile floor cover-
ings:

– Of needleloom felt

– Of other felt

– Other

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

However:
– polypropylene
ing 5402,

filament

of

head-

– polypropylene fibres of heading 5503

or 5506, or

– polypropylene filament tow of head-

ing 5501,

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

Jute fabric may be used as a backing

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

– chemical materials or textile pulp

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

Jute fabric may be used as a backing

ex Chapter 58

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

– Combined with rubber thread

Manufacture from single yarn (46)

13.3.2006

EN

Official Journal of the European Union

L 73/59

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

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

– chemical materials or textile pulp

or

setting,

finishing

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

decatising,

5805

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

Manufacture
from materials of
heading, except that of the product

any

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

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

Manufacture from yarn

5902

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

– Containing not more than 90 % by

Manufacture from yarn

weight of textile materials

– Other

Manufacture from chemical materials or
textile pulp

L 73/60

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5903

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

Manufacture from yarn

or

setting,

finishing

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

decatising,

5904

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

Manufacture from yarn (48)

5905

Textile wall coverings:

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

Manufacture from yarn

– Other

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

– chemical materials or textile pulp

or

setting,

finishing

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

decatising,

5906

Rubberised textile fabrics, other
those of heading 5902:

than

13.3.2006

EN

Official Journal of the European Union

L 73/61

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Knitted or crocheted fabrics

– Other fabrics made of synthetic fila-
than

ment yarn,
90 % by weight of textile materials

containing more

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

– chemical materials or textile pulp

Manufacture from chemical materials

– Other

Manufacture from yarn

Manufacture from yarn

or

setting,

finishing

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

decatising,

5907

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

5908

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

– Incandescent gas mantles,

impreg-

nated

Manufacture from tubular knitted gas-
mantle fabric

– Other

Manufacture
from materials of
heading, except that of the product

any

L 73/62

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5909 to 5911

Textile articles of a kind suitable for
industrial use:

– Polishing discs or rings other than of

felt of heading 5911

Manufacture from yarn or waste fabrics
or rags of heading 6310

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

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

– – yarn

lene (52),

of

polytetrafluoroethy-

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

– – yarn of synthetic textile fibres of
aromatic polyamides, obtained by
polycondensation of m‑phenyle-
nediamine and isophthalic acid,
– – monofil of polytetrafluoroethy-

lene (53),

– – yarn of synthetic textile fibres of
terephthala-

poly(p-phenylene
mide),

– – glass fibre yarn, coated with phe-
nol resin and gimped with acrylic
yarn (54),

– – copolyester monofilaments of a
polyester and a resin of
ter-
ephthalic acid and 1,4‑cyclohexa-
nediethanol and isophthalic acid,

– – natural fibres,
– – man-made

fibres

not
staple
carded or combed or otherwise
processed for spinning, or
– – chemical materials or textile pulp

– Other

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

– chemical materials or textile pulp

13.3.2006

EN

Official Journal of the European Union

L 73/63

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 60

Knitted or crocheted fabrics

Chapter 61

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

– Obtained by

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

– Other

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

– chemical materials or textile pulp

Manufacture from yarn (57) (58)

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

– chemical materials or textile pulp

ex Chapter 62

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

Manufacture from yarn (60) (61)

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

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

Manufacture from yarn (62)

or

the value of

Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (63)

the ex-works price of

ex 6210 and
ex 6216

Fire-resistant equipment of
ered with foil of aluminised polyester

fabric cov-

Manufacture from yarn (64)

or

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

the value of

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers,

mantillas, veils and the like:

– Embroidered

from unbleached single

Manufacture
yarn (66) (67)

or

the value of

Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (68)

the ex-works price of

L 73/64

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

from unbleached single

Manufacture
yarn (69) (70)

or

Making up, followed by printing accom-
panied by at least two preparatory or
finishing operations (such as scouring,
bleaching, mercerising, heat setting, rais-
ing, calendering, shrink resistance pro-
cessing, permanent finishing, decatising,
impregnating, mending and burling),
provided that the value of all the un-
6213
printed
of
exceed
and 6214 used
47,5 % of
the
product

does
the ex-works price of

headings
not

goods

6217

Other made up clothing accessories;
parts of garments or of clothing acces-
sories, other
than those of head-
ing 6212:

– Embroidered

Manufacture from yarn (71)

or

the value of

Manufacture from unembroidered fabric,
provided that
the unem-
broidered fabric used does not exceed
40 % of
the
product (72)

the ex-works price of

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

Manufacture from yarn (73)

or

– Interlinings for collars and cuffs, cut

out

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

the value 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

– Other

Manufacture from yarn (75)

ex Chapter 63

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

articles;

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

13.3.2006

EN

Official Journal of the European Union

L 73/65

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other:

– – Embroidered

– – Other

6305

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

awnings

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

and

– Of nonwovens

– Other

Other made-up articles,
patterns

including dress

6306

6307

6308

from unbleached single

Manufacture
yarn (77) (78)

or

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

Manufacture
yarn (79) (80)

from unbleached single

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

– chemical materials or textile pulp

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

Manufacture
yarn (84) (85)

from unbleached single

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

the ex-works price of

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

similar

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

ex Chapter 64

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

6406

footwear

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

soles);

from materials of

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

except

Manufacture
from materials of
heading, except that of the product

any

L 73/66

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture
from materials of
heading, except that of the product

any

6503

6505

ex Chapter 66

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

Manufacture from yarn or
bres (86)

textile fi-

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

Manufacture from yarn or
bres (87)

textile fi-

sun

Umbrellas,
sticks,
and parts thereof; except for:

seat-sticks, whips,

umbrellas, walking-
riding-crops,

from materials of
Manufacture
heading, except that of the product

any

6601

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Chapter 67

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

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

Manufacture
heading

from materials of

any

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

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

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

13.3.2006

EN

Official Journal of the European Union

L 73/67

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 7003, ex 7004
and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of head-
ing 7001

7006

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

– Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-
ductor
in accordance with
SEMII‑standards (88)

grade

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

– Other

Manufacture from materials of head-
ing 7001

7007

Safety glass, consisting of
(tempered) or laminated glass

toughened

Manufacture from materials of head-
ing 7001

7008

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

ing 7001

7009

7010

7013

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

Manufacture from materials of head-
ing 7001

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

Manufacture
from materials of
heading, except that of the product

any

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

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

Manufacture
from materials of
heading, except that of the product

any

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

(except

Hand-decoration
silk-screen
printing) of hand-blown glassware, pro-
vided that the total value of the hand-
blown glassware used does not exceed
50 % of
the
product

the ex-works price of

ex 7019

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

– uncoloured slivers, rovings, yarn or

chopped strands, or

– glass wool

L 73/68

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 71

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

imitation

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
exceed
the materials used does not
50 % of
the
product

the ex-works price of

ex 7102, ex 7103
and ex 7104

Worked
stones
structed)

precious

or

(natural,

synthetic or

semi-precious
recon-

7106, 7108
and 7110

Precious metals:

– Unwrought

Manufacture from unworked precious or
semi-precious stones

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

Alloying of precious metals of head-
ing 7106, 7108 or 7110 with each
other or with base metals

– Semi-manufactured

or

in powder

form

Manufacture from unwrought precious
metals

ex 7107, ex 7109
and ex 7111

Metals clad with precious metals, semi-
manufactured

Manufacture from metals clad with pre-
cious metals, unwrought

7116

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

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

7117

Imitation jewellery

Manufacture
from materials of
heading, except that of the product

any

or

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

ex Chapter 72

Iron and steel; except for:

Manufacture
from materials of
heading, except that of the product

any

13.3.2006

EN

Official Journal of the European Union

L 73/69

HS heading

Description of product

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

(1)

7207

(2)

(3)

or

(4)

Semi-finished products of iron or non-
alloy steel

Manufacture from materials of head-
ing 7201, 7202, 7203, 7204 or 7205

7208 to 7216

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

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

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materi-
als of heading 7207

ex 7218, 7219 to
7222

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

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

7223

Wire of stainless steel

Manufacture from semi-finished materi-
als of heading 7218

ex 7224, 7225 to
7228

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

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

7229

Wire of other alloy steel

Manufacture from semi-finished materi-
als of heading 7224

ex Chapter 73

Articles of iron or steel; except for:

Manufacture
from materials of
heading, except that of the product

any

ex 7301

Sheet piling

Manufacture from materials of head-
ing 7206

7302

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

sleepers

Manufacture from materials of head-
ing 7206

7304, 7305
and 7306

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

Manufacture from materials of head-
ing 7206, 7207, 7218 or 7224

ex 7307

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

Turning, drilling, reaming, threading, de-
burring
forged
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

L 73/70

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

7308

(excluding

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

for doors,

from materials of

any
Manufacture
heading, except
the product.
However, welded angles, shapes and sec-
tions of heading 7301 may not be used

that of

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof; except for: Manufacture:

– from materials of any heading, except

that of the product, and

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

7401

7402

7403

Copper mattes; cement copper (precipi-
tated copper)

Manufacture
from materials of
heading, except that of the product

any

Unrefined copper; copper anodes
electrolytic refining

for

Manufacture
from materials of
heading, except that of the product

any

Refined copper and copper alloys, un-
wrought:

– Refined copper

Manufacture
from materials of
heading, except that of the product

any

– Copper

alloys
containing other elements

and refined copper

Manufacture from refined copper, un-
wrought, or waste and scrap of copper

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

13.3.2006

EN

Official Journal of the European Union

L 73/71

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:
– from materials of any heading, except

that of the product, and

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

7501 to 7503

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

Manufacture
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
the
used does not exceed 50 % of
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

ex 7616

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

Manufacture:
– from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting,
fencing, reinfor-
cing fabric and similar materials (in-
cluding endless bands) of aluminium
wire, or expanded metal of alumi-
nium 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

L 73/72

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 77

Reserved for possible future use in the
HS

ex Chapter 78

Lead and articles thereof; except for:

7801

Unwrought lead:

– Refined lead

– Other

Manufacture:
– from materials of any heading, except

that of the product, and

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

Manufacture from ‘bullion’ or
lead

‘work’

from materials of

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

that of

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:

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

7901

Unwrought zinc

from materials of

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

that of

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:

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

13.3.2006

EN

Official Journal of the European Union

L 73/73

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8001

Unwrought tin

from materials of

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

that of

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

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

from materials of

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

8207

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

8208

Knives and cutting blades, for machines
or for mechanical appliances

Manufacture:
– from materials of any heading, except

that of the product, and

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

L 73/74

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8211

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

8214

8215

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

forks,

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

from materials of

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

that of

from materials of

any
Manufacture
the product.
heading, except
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 articles of base metal; ex-
cept for:

Manufacture
from materials of
heading, except that of the product

any

ex 8302

Other mountings,
fittings and similar
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
the product.
heading, except
However,
head-
other materials
ing 8302 may be used, provided that
their total value does not exceed 20 %
of the ex-works price of the product

of

that of

from materials of

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

of

ex Chapter 84

Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; ex-
cept for:

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

ex 8401

Nuclear fuel elements

Manufacture
heading, except that of the product (89)

from materials of

any

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

13.3.2006

EN

Official Journal of the European Union

L 73/75

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8402

(other

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

any
Manufacture
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 tur-
bines

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

the ex-works price of

8407

Spark-ignition reciprocating or
internal combustion piston engines

rotary

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

the ex-works price of

8408

8409

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

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

the ex-works price of

Parts suitable for use solely or princi-
pally with the engines of heading 8407
or 8408

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

the ex-works price of

8411

Turbo-jets,
gas turbines

turbo-propellers and other

8412

Other engines and motors

ex 8413

Rotary positive displacement pumps

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

– in which the value of all the materials
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

L 73/76

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8414

Industrial fans, blowers and the like

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

8415

8418

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

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

the ex-works price of

Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumps other than air con-
ditioning 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‑or-
iginating materials used does not ex-
ceed 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
cylinders therefore

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
the ex-

does not exceed 40 % of
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
product

the ex-works price of

Manufacture in which:
– the value of all

the materials used
the ex-

does not exceed 40 % of
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
product

the ex-works price of

13.3.2006

EN

Official Journal of the European Union

L 73/77

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8423

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

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

8425 to 8428

Lifting, handling,
machinery

loading or unloading

8429

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

angledozers,
scrapers, mechanical
loaders,

shovel

– Road rollers

– Other

8430

levelling, scrap-
Other moving, grading,
tamping, compacting,
ing, excavating,
extracting or boring machinery,
for
earth, minerals or ores; pile-drivers and
pile-extractors; snow-ploughs and snow-
blowers

Manufacture in which:
– the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
– within the above limit, the value of
the materials of heading 8431
the

all
used does not exceed 10 % of
ex-works price of the product

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

the ex-works price of

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 8431
the

all
used does not exceed 10 % of
ex-works price of the product

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 8431
the

all
used does not exceed 10 % of
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

L 73/78

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8431

Parts suitable for use solely or princi-
pally with road rollers

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

the ex-works price of

8439

Machinery for making pulp of fibrous
cellulosic material or
for making or
finishing paper or paperboard

8441

Other machinery for making up paper
pulp, paper or paperboard,
including
cutting machines of all kinds

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

exceed

the materials used
the
40 % of

does
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
product

the ex-works price of

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
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
the
25 % of
product

the ex-works price of

8444 to 8447 Machines of these headings for use in

the textile industry

ex 8448

Auxiliary machinery for use with ma-
chines of headings 8444 and 8445

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

the ex-works price of

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

the ex-works price of

8452

Sewing machines, other than book-sew-
ing 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

Manufacture in which:
– the value of all
not

exceed
does
ex-works price of the product,

the materials used
the
40 % of

– the value of all

the non-originating
materials used in assembling the head
(without motor) does not exceed the
value of all the originating materials
used, and

– the thread-tension, crochet and zigzag
mechanisms used are originating

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

the ex-works price of

– Other

13.3.2006

EN

Official Journal of the European Union

L 73/79

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

the ex-works price of

8469 to 8472

calculating machines,

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

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

the ex-works price of

8480

for metal

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

(other

8482

Ball or roller bearings

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

the ex-works price of

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

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

8484

8485

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

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

the ex-works price of

ex Chapter 85

Electrical machinery and equipment and
parts thereof; sound recorders and re-
producers,
television image and sound
recorders and reproducers, and parts
and accessories of such articles; except
for:

Manufacture:
– from materials of any heading, except

that of the product, 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

8501

Electric motors and generators (exclud-
ing generating sets)

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
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 8503
the

all
used does not exceed 10 % of
ex-works price of the product

L 73/80

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8502

Electric generating sets and rotary con-
verters

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of headings 8501
exceed
the

all
and 8503 used does not
10 % of
product

the ex-works price of

ex 8504

Power supply units for automatic data-
processing machines

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

the ex-works price of

ex 8518

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

8519

8520

Turntables (record-decks), record-players,
cassette-players and other sound repro-
incorporating a
ducing apparatus, not
sound recording device

tape

recorders

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

8521

Video recording or reproducing appara-
tus, whether or not
incorporating a
video tuner

Manufacture in which:
– the value of all
not

exceed

does
ex-works price of the product, and

the materials used
the
40 % of

– 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
not

exceed

does
ex-works price of the product, and

the materials used
the
40 % of

– 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
not

exceed

does
ex-works price of the product, and

the materials used
the
40 % of

– 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
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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 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

13.3.2006

EN

Official Journal of the European Union

L 73/81

HS heading

Description of product

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

(2)

(3)

or

(4)

Parts and accessories suitable for use
solely or principally with the apparatus
of headings 8519 to 8521

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

the ex-works price of

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

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

the ex-works price of

(1)

8522

8523

8524

8525

Records, tapes and other recorded med-
ia 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

– Other

Transmission apparatus for radio‑teleph-
ony, radio-telegraphy, radio-broadcasting
or television, whether or not incorpor-
ating reception apparatus or sound re-
apparatus;
cording
television cameras;
image video
cameras and other video camera recor-
ders; digital cameras

reproducing

still

or

8526

Radar apparatus, radio navigational aid
apparatus and radio remote control ap-
paratus

8527

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

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

the ex-works price of

Manufacture in which:
– the value of all

the materials used
the ex-

does not exceed 40 % of
works price of the product, and
– within the above limit, the value of
the materials of heading 8523
the

all
used does not exceed 10 % of
ex-works price of the product

Manufacture in which:
– the value of all
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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 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

L 73/82

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8528

for

apparatus

television,
Reception
whether or not
incorporating radio
broadcast receivers or sound or video
recording or reproducing apparatus; vi-
deo monitors and video projectors

Manufacture in which:
– the value of all
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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 princi-
apparatus of head-
pally with the
ings 8525 to 8528:

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

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

the ex-works price of

– Other

8535 and 8536 Electrical apparatus

for

switching or
protecting electrical circuits, or for mak-
ing connections to or in electrical cir-
cuits

8537

heading

apparatus

Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
8535
more
of
the
or 8536,
including
distribution
those incorporating instruments or ap-
paratus of Chapter 90, and numerical
control apparatus, other than switching
apparatus of heading 8517

for electric control or
electricity,

of

Manufacture in which:
– the value of all
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 8538
the

all
used does not exceed 10 % of
ex-works price of the product

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 8538
the

all
used does not exceed 10 % of
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

13.3.2006

EN

Official Journal of the European Union

L 73/83

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8541

Diodes, transistors and similar semi-con-
ductor 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

8542

Electronic integrated circuits and micro-
assemblies:

– Monolithic integrated circuits

– Other

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
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of headings 8541
exceed
the

all
and 8542 used does not
10 % of
product

the ex-works price of

or

are

The operation of diffusion (in which
integrated circuits
formed on a
semi-conductor substrate by the selec-
tive introduction of an appropriate do-
pant), whether or not assembled and/or
tested in a country other
than those
specified in Articles 3 and 4

Manufacture in which:
– the value of all
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of headings 8541
exceed
the

all
and 8542 used does not
10 % of
product

the ex-works price of

8544

cable

Insulated (including enamelled or ano-
dised) wire,
(including coaxial
cable) and other insulated electric con-
ductors, whether or not fitted with con-
nectors; optical fibre cables, made up of
individually sheathed fibres, whether or
not assembled with electric conductors
or fitted with connectors

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

the ex-works price of

L 73/84

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

8545

(2)

(3)

or

(4)

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

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

the ex-works price of

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

the ex-works price of

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

the ex-works price of

8546

Electrical insulators of any material

for

fittings

Insulating
electrical ma-
chines, appliances or equipment, being
fittings wholly of
insulating materials
from any minor components of
apart
metal
threaded sockets)
(for example,
incorporated during moulding solely for
purposes of assembly, other than insu-
lators of heading 8546; electrical con-
duit tubing and joints therefor, of base
metal lined with insulating material

8547

8548

Waste and scrap of primary cells, pri-
mary batteries and electric accumula-
tors; spent primary cells, spent primary
batteries and spent electric accumula-
tors; electrical parts of machinery or
included
apparatus, not
elsewhere in this Chapter

specified or

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

the ex-works price of

ex Chapter 86

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

thereof; mechanical
traffic

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

the ex-works price of

8608

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:
– 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
exceed
the materials used does not
the
40 % of
product

the ex-works price of

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

13.3.2006

EN

Official Journal of the European Union

L 73/85

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8710

Tanks and other armoured fighting ve-
hicles, motorised, whether or not fitted
with weapons, and parts of such vehi-
cles

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

8711

Motorcycles (including mopeds) and cy-
cles fitted with an auxiliary motor, with
or without side-cars; side-cars:

– With reciprocating internal combus-
tion piston engine of a cylinder capa-
city:

– – Not exceeding 50 cm3

– – Exceeding 50 cm3

– Other

Manufacture in which:
– the value of all
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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
not

exceed

does
ex-works price of the product, and

the materials used
the
40 % of

– 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
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

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

– the value of all

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

ex 8712

Bicycles without ball bearings

Manufacture
any
heading, except those of heading 8714

from materials of

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

L 73/86

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

8715

Baby carriages and parts thereof

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

8716

Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts there-
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

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, spacecraft, and parts thereof;
except for:

from materials of
Manufacture
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

ex 8804

Rotochutes

Manufacture
heading,
heading 8804

any
from materials of
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

from materials of

any
Manufacture
heading, except
the product.
However, hulls of heading 8906 may
not be used

that of

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

ex Chapter 90

Optical, photographic, cinematographic,
measuring, checking, precision, medical
instruments and apparatus;
or surgical
parts and accessories thereof; except for:

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

13.3.2006

EN

Official Journal of the European Union

L 73/87

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9001

9002

Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of po-
larizing material;
lenses (including con-
tact lenses), prisms, mirrors and other
optical elements, of any material, un-
mounted, other than such elements of
glass not optically worked

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

the ex-works price of

Lenses, prisms, mirrors and other opti-
cal elements, of any material, mounted,
instru-
being parts of or
ments or apparatus, other
than such
elements of glass not optically worked

fittings for

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

the ex-works price of

9004

Spectacles, goggles and the like, correc-
tive, protective or other

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

the ex-works price of

ex 9005

Binoculars, monoculars, other optical
telescopes, and mountings therefor, ex-
cept
refracting tele-
for astronomical
scopes and mountings therefor

ex 9006

(other

than cinemato-
Photographic
graphic) cameras; photographic flash-
light apparatus and flashbulbs other
than electrically ignited flashbulbs

9007

Cinematographic cameras and projec-
incorporating
tors, whether or not
sound recording or reproducing appara-
tus

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

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

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

Manufacture:
– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of
the
ex-works price of the product; and
– in which the value of all the non‑or-
iginating materials used does not ex-
ceed 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
the
used does not exceed 40 % of
ex-works price of the product, and
– in which the value of all the non‑or-
iginating materials used does not ex-
ceed 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‑or-
iginating materials used does not ex-
ceed the value of all the originating
materials used

L 73/88

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9011

Compound optical microscopes,
includ-
ing those for photomicrography, cine-
photomicrography or microprojection

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

Manufacture:
– from materials of any heading, except

that of the product,

– in which the value of all the materials
used does not exceed 40 % of
the
ex-works price of the product, and
– in which the value of all the non‑or-
iginating materials used does not ex-
ceed the value of all the originating
materials used

ex 9014

Other navigational
pliances

instruments and ap-

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

the ex-works price of

9015

Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophy-
sical instruments and appliances, exclud-
ing compasses; rangefinders

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

the ex-works price of

9016

Balances of a sensitivity of 5 cg or
better, with or without weights

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

the ex-works price of

9017

9018

(for

Drawing, marking-out or mathematical
calculating instruments
example,
drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc calcu-
lators);
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
exceed
the materials used does not
40 % of
the
product

the ex-works price of

Instruments
and appliances used in
medical, surgical, dental or veterinary
including scintigraphic appara-
sciences,
tus, other electro-medical apparatus and
sight-testing instruments:

– Dentists' chairs incorporating dental

appliances or dentists' spittoons

Manufacture
heading,
heading 9018

any
from materials of
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

13.3.2006

EN

Official Journal of the European Union

L 73/89

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

9019

9020

9024

9025

9026

Mechano-therapy
appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen ther-
apy, aerosol therapy, artificial respiration
or other therapeutic respiration appara-
tus

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

Other breathing appliances
and gas
masks, excluding protective masks hav-
ing neither mechanical parts nor
re-
placeable filters

Manufacture:
– from materials of any heading, except

that of the product, and

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

Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)

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

the ex-works price of

Hydrometers and similar floating instru-
thermometers, pyrometers, bar-
ments,
hygrometers
ometers,
and
recording or not, and
psychrometers,
any combination of these instruments

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

the ex-works price of

Instruments and apparatus for measur-
ing or checking the flow, level, pressure
or other variables of
liquids or gases
(for example, flow meters, level gauges,
manometers, heat meters), excluding in-
struments
head-
of
ing 9014, 9015, 9028 or 9032

apparatus

and

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

the ex-works price of

L 73/90

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

9027

(2)

(3)

or

(4)

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

the ex-works price of

Instruments and apparatus for physical
or chemical analysis (for example, po-
larimeters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or check-
ing quantities of heat, sound or light
(including exposure meters); microtomes

9028

Gas, liquid or electricity supply or pro-
duction meters,
calibrating
meters therefor:

including

– Parts and accessories

– Other

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

the ex-works price of

Manufacture in which:
– the value of all
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

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

– the value of all

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

Revolution counters, production coun-
ters,
ped-
taximeters, mileometers,
ometers and the like; speed indicators
and tachometers, other than those of
heading 9014 or 9015; stroboscopes

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

the ex-works price of

spectrum analysers and
Oscilloscopes,
other
for
instruments and apparatus
measuring or checking electrical quanti-
ties, excluding meters of heading 9028;
instruments and apparatus for measur-
ing or detecting alpha, beta, gamma,
X‑ray, cosmic or other ionizing radia-
tions

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

the ex-works price of

Measuring or checking instruments, ap-
pliances and machines, not specified or
included elsewhere in this chapter; pro-
file projectors

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

the ex-works price of

Automatic regulating or controlling in-
struments and apparatus

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

the ex-works price of

Parts and accessories (not specified or
included elsewhere in this chapter) for
machines, appliances, instruments or ap-
paratus of Chapter 90

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

the ex-works price of

9029

9030

9031

9032

9033

13.3.2006

EN

Official Journal of the European Union

L 73/91

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 91

Clocks and watches and parts thereof;
except for:

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

the ex-works price of

9105

Other clocks

9109

Clock movements, complete and as-
sembled

9110

Complete watch or clock movements,
unassembled or partly assembled (move-
ment sets);
incomplete watch or clock
movements, assembled; rough watch or
clock movements

Manufacture in which:
– the value of all
not

exceed

does
ex-works price of the product, and

the materials used
the
40 % of

– 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
not

does
ex-works price of the product, and

exceed

the materials used
the
40 % of

– 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
not

exceed

the materials used
the
40 % of

does
ex-works price of the product, and
– within the above limit, the value of
the materials of heading 9114
the

all
used does not exceed 10 % of
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

9111

Watch cases and parts thereof

Manufacture:
– from materials of any heading, except

that of the product, and

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

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

9112

Clock cases and cases of a similar type
for other goods of
this chapter, and
parts thereof

Manufacture:
– from materials of any heading, except

that of the product, 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 73/92

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9113

Watch straps, watch bands and watch
bracelets, and parts thereof:

– Of base metal, whether or not gold-
or silver-plated, or of metal clad with
precious metal

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

the ex-works price of

– Other

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

Chapter 92

Musical
sories of such articles

instruments; parts and acces-

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

the ex-works price of

Chapter 93

Arms and ammunition; parts and acces-
sories thereof

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

ex Chapter 94

Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings;
lamps and lighting fittings,
not elsewhere specified or included; illu-
minated signs,
illuminated name-plates
and the like; prefabricated buildings; ex-
cept for:

ex 9401 and
ex 9403

Base metal furniture,
incorporating un-
stuffed cotton cloth of a weight of
300 g/m2 or less

9405

Lamps and lighting fittings
including
searchlights and spotlights and parts
thereof, not elsewhere specified or in-
cluded;
illuminated
name-plates and the like, having a per-
manently fixed light source, and parts
thereof not elsewhere specified or in-
cluded

illuminated signs,

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

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
heading, except that of the product

any

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 ex-
ceed 25 % of the ex-works price of
the product, and

– all the other materials used are origi-
nating and are classified in a heading
other than heading 9401 or 9403

Manufacture in which the value of all
exceed
the materials used does not
the
50 % of
product

the ex-works price of

13.3.2006

EN

Official Journal of the European Union

L 73/93

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9406

Prefabricated buildings

Manufacture in which the value of all
exceed
the materials used does not
50 % of
the
product

the ex-works price of

ex Chapter 95

Toys, games and sports requisites; parts
and accessories thereof; except for:

from materials of
Manufacture
heading, except that of the product

any

9503

Other toys; reduced-size (‘scale’) models
and similar recreational models, work-
ing or not; puzzles of all kinds

Manufacture:
– from materials of any heading, except

that of the product, and

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

ex 9506

Golf clubs and parts thereof

from materials of

Manufacture
that of
heading, except
However,
roughly-shaped
making golf-club heads may be used

any
the product.
for

blocks

ex Chapter 96

Miscellaneous manufactured articles; ex-
cept for:

from materials of
Manufacture
heading, except that of the product

any

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral
carving materials

Manufacture from ‘worked’ carving ma-
terials of the same heading as the pro-
duct

ex 9603

Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not motor-
ized, paint pads and rollers, squeegees
and mops

Manufacture in which the value of all
exceed
the materials used does not
the
50 % of
product

the ex-works price of

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

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

L 73/94

EN

Official Journal of the European Union

13.3.2006

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

9606

9608

9612

Buttons, press-fasteners,
and press-studs, button moulds
other parts of
blanks

snap-fasteners
and
these articles; button

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

felt-tipped and other
Ball-point pens;
porous-tipped pens and markers; foun-
tain pens, stylograph pens and other
pens; duplicating stylos; propelling or
sliding
pencil-
holders and similar holders; parts (in-
cluding caps and clips) of the foregoing
articles, other
than those of head-
ing 9609

pen-holders,

pencils;

from materials of

any
Manufacture
the product.
heading, except
However, nibs or nib-points of
the
same heading as the product may be
used

that of

Typewriter or similar ribbons,
inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
ink-pads, whether or not
cartridges;
inked, with or without boxes

Manufacture:
– from materials of any heading, except

that of the product, and

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

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all
the materials of heading 9613 used
does not exceed 30 % of the ex-works
price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture
blocks

from

roughly-shaped

Chapter 97

Works of art, collectors' pieces and an-
tiques

Manufacture
from materials of
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.
For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
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 Notes 7.1 and 7.3.
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 Notes 7.1 and 7.3.
For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring

preparations, provided that they are not classified in another heading in Chapter 32.
(11) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(12)
(13)

For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
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.
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.
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.
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.
In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.

(14)

(15)

(16)

(17)

13.3.2006

EN

Official Journal of the European Union

L 73/95

(18)

(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)

(79)
(80)

(81)
(82)
(83)
(84)
(85)
(86)
(87)
(88)
(89)

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.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
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.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
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.
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.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.
See Introductory Note 6.
See Introductory Note 6.
SEMII – Semiconductor Equipment and Materials Institute Incorporated.
This rule shall apply until 31.12.2005.

L 73/96

EN

Official Journal of the European Union

13.3.2006

ANNEX IIIa

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE
EUR.1

Printing instructions

1. Each form shall measure 210 × 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.

L 73/102

EN

Official Journal of the European Union

13.3.2006

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 × 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.

L 73/108

EN

Official Journal of the European Union

13.3.2006

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. … (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

German version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on … (2)
sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Estonian version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ΄αριθ. … (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

Greek version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where
otherwise clearly indicated, these products are of … (2) preferential origin.

English version

L'exportateur des produits couverts par le présent document
indication claire du contraire, ces produits ont l'origine préférentielle … (2).

[autorisation douanière no … (1)] déclare que, sauf

French version

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

13.3.2006

EN

Official Journal of the European Union

L 73/109

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, iznemot tur, kur ir citādi
skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hianyában az
áruk kedvezményes … (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument
indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

(awtorizzazzjoni

tad-dwana nru. … (1))

jiddikjara li, ħlief

fejn

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

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.

Portuguese version

O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)] declara que, salvo
expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

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.

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).

(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 73/110

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Official Journal of the European Union

13.3.2006

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).

Arabic version

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3)
(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) These indications may be omitted if the information is contained on the document itself.
(4)

In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the
signatory.

13.3.2006

EN

Official Journal of the European Union

L 73/111

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. … (1)), erklærer, at
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on … (2)
sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.

L 73/112

EN

Official Journal of the European Union

13.3.2006

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ΄αριθ. … (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

Greek version

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

English version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where
otherwise clearly indicated, these products are of … (2) preferential origin.

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

French version

L'exportateur des produits couverts par le présent document
indication claire du contraire, ces produits ont l'origine préférentielle … (2).

[autorisation douanière no … (1)] déclare que, sauf

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale … (2).

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Latvian version

Eksportētājs 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)

(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.

13.3.2006

EN

Official Journal of the European Union

L 73/113

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő jelzés hianyában az
áruk kedvezményes … (2) származásúak.

Hungarian version

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument
indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

(awtorizzazzjoni

tad-dwana nru. … (1))

jiddikjara li, ħlief

fejn

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie
jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

— cumulation applied with … (name of the country/countries)

— no cumulation applied (3)

Portuguese version

O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)] declara que, salvo
expressamente indicado em contrário, estes produtos são de origem preferencial … (2).

— 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)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.

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Official Journal of the European Union

13.3.2006

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)

Arabic version

— cumulation applied with … (name of the country/countries)
— no cumulation applied (3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4)
(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be
entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3) Complete and delete where necessary.
(4) 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
signatory.

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Official Journal of the European Union

L 73/115

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 Egypt as originating in the Community within the meaning of the Agreement.

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

products.

JOINT DECLARATION

concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by Egypt as originating in the Community

within the meaning of the Agreement.

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

products.