Decision No 2/2006 of the EU-Bulgaria Association Council of 1 November 2006 amending Protocol 4 to the Europe Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
Date: 2006-11-01
Institutions: EC–Bulgaria Association Council
Subjects: Bulgaria, administrative cooperation, association agreement (EU), originating product, revision of an agreement

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II 

(Acts whose publication is not obligatory) 

COUNCIL 

DECISION No 2/2006 OF THE EU-BULGARIA ASSOCIATION COUNCIL 

of 1 November 2006 

amending Protocol 4 to the Europe Agreement, 

concerning the definition of the concept of "originating products" 

and methods of administrative cooperation 

(2006/1003/EC) 

THE ASSOCIATION COUNCIL, 

Having regard to the Europe Agreement establishing an association between the European 

Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other 

1
, hereinafter referred to as "the Agreement", signed in Brussels on 8 March 1993, and in 

part

particular Article 38 of Protocol 4 thereto; 

Whereas: 

(1) 

Protocol 4 to the Agreement provides for the cumulation of origin between the Community 

and Bulgaria, Switzerland (including Liechtenstein), Iceland, Norway, Romania, and 

Turkey. 

1

OJ L 358, 31.12.1994, p. 3. 

 
 
                                                 
 
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(2) 

The extension of the system of cumulation is desirable making it possible to use materials 

originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including 

Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in 

the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the 

Euro-Mediterranean Conference held on 27 and 28 November 1995

trade and promote regional integration. 

1
, in order to develop 

1

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

                                                 
 
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(3) 

For the purposes of implementing the extended system of cumulation only between the 

countries which have fulfilled the necessary conditions and in order to avoid circumvention 

of customs duties, it is necessary to introduce new provisions concerning certification of 

origin. 

(4) 

Goods in transit or storage on the day on which this Decision becomes applicable should be 

covered by transitional provisions allowing them to benefit from the extended system of 

cumulation. 

(5) 

The reasons which motivated in the exclusion of agricultural products originating in Turkey 

from the system of cumulation are no longer valid. 

(6) 

The Joint Declaration concerning the review of the changes to the origin rules as a result of 

the amendments to the Harmonised System might be applied until 31 December 2004 and 

therefore not need to be maintained in the Protocol after that date. 

(7) 

Some technical amendments are required in order to correct anomalies in and between the 

different language versions of the text. 

(8) 

It is therefore appropriate, for the proper functioning of the Agreement and with a view to 

facilitating the work of users and customs administrations, to incorporate in a new text of 

Protocol 4 all the provisions in question, 

HAS DECIDED AS FOLLOWS: 

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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. 

Article 2 

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

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

Done at  

For the Association Council 

The President 

 
 
 
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PROTOCOL 4 

CONCERNING THE DEFINITION OF THE CONCEPT OF 

"ORIGINATING PRODUCTS" AND 

METHODS OF ADMINISTRATIVE COOPERATION 

 
 
 
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TABLE OF CONTENTS 
TITLE I 
GENERAL PROVISIONS 

Article 1 

Definitions 

TITLE II 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 

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 Bulgaria 
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 

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Article 15 

Prohibition of drawback of, or exemption from, customs duties 

TITLE IV 
DRAWBACK OR EXEMPTION 

Article 16 
Article 17 
Article 18 
Article 19 
Article 20 

Article 21 
Article 22 

Article 23 
Article 24 
Article 25 
Article 26 
Article 27 
Article 28 
Article 29 
Article 30 
Article 31 

TITLE V 
PROOF OF ORIGIN 

General requirements 
Procedure for the issue of a movement certificate EUR.1 or EUR-MED 
Movement certificates EUR.1 or EUR-MED issued retrospectively 
Issue of a duplicate movement certificate EUR.1 or EUR-MED 
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of 
origin issued or made out previously 
Accounting segregation 
Conditions for making out an invoice declaration or an invoice declaration 
EUR-MED 
Approved exporter 
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 

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TITLE VI 
ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32 
Article 33 
Article 34 
Article 35 
Article 36 

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 

Amendments to the Protocol 
Transitional provisions for goods in transit or storage  

TITLE VIII 
FINAL PROVISIONS 

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List of Annexes 

Annex I: 

Annex II: 

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 

Annex IIIa: 

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

certificate EUR.1 

Annex IIIb: 

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 

For the purposes of this Protocol: 

(a) 

"manufacture" means any kind of working or processing including assembly or specific 

operations; 

(b) 

"material" means any ingredient, raw material, component or part, etc., used in the 

manufacture of the product; 

(c) 

"product" means the product being manufactured, even if it is intended for later use in 

another manufacturing operation; 

(d) 

"goods" means both materials and products; 

(e) 

"customs value" means the value as determined in accordance with the 1994 Agreement on 

implementation of Article VII of the General Agreement on Tariffs and Trade (WTO 

Agreement on customs valuation); 

(f) 

"ex-works price" means the price paid for the product ex works to the manufacturer in the 

Community or in Bulgaria 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; 

 
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(g) 

"value of materials" means the customs value at the time of importation of the 

non-originating materials used, or, if this is not known and cannot be ascertained, the first 

ascertainable price paid for the materials in the Community or in Bulgaria; 

(h) 

"value of originating materials" means the value of such materials as defined in (g) applied 

mutatis mutandis; 

(i) 

"value added" shall be taken to be the ex-works price minus the customs value of each of 

the materials incorporated which originate in the other countries referred to in Articles 3 

and 4 with which cumulation is applicable or, where the customs value is not known or 

cannot be ascertained, the first ascertainable price paid for the materials in the Community 

or in Bulgaria; 

(j) 

"chapters" and "headings" mean the chapters and the headings (four-digit codes) used in 

the nomenclature which makes up the Harmonised Commodity Description and Coding 

System, referred to in this Protocol as "the Harmonised System" or "HS"; 

(k) 

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

(l) 

"consignment" means products which are either sent simultaneously from one exporter to 

one consignee or covered by a single transport document covering their shipment from the 

exporter to the consignee or, in the absence of such a document, by a single invoice; 

(m) 

"territories" includes territorial waters. 

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TITLE II 

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 

Article 2 

General requirements 

1. 

For the purpose of implementing the Agreement, the following products shall be 

considered as originating in the Community: 

(a) 

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

(b)  products obtained in the Community incorporating materials which have not been 

wholly obtained there, provided that such materials have undergone sufficient 

working or processing in the Community within the meaning of Article 6; 

(c) 

goods originating in the European Economic Area (EEA) within the meaning of 

Protocol 4 to the Agreement on the European Economic Area. 

2. 

For the purpose of implementing the Agreement, the following products shall be 

considered as originating in Bulgaria: 

(a) 

products wholly obtained in Bulgaria within the meaning of Article 5; 

(b)  products obtained in Bulgaria incorporating materials which have not been wholly 

obtained there, provided that such materials have undergone sufficient working or 

processing in Bulgaria within the meaning of Article 6. 

 
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Article 3 

Cumulation in the Community 

1. 

Without prejudice to the provisions of Article 2 (1), products shall be considered as 

originating in the Community if they are obtained there, incorporating materials originating 

in Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or 

in the Community, provided that the working or processing carried out in the Community 

goes beyond the operations referred to in Article 7. It shall not be necessary for such 

materials to have undergone sufficient working or processing. 

2. 

Without prejudice to the provisions of Article 2(1), products shall be considered as 

originating in the Community if they are obtained there, incorporating materials originating 

in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean 

partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean 

Conference held on 27 and 28 November 1995, other than Turkey2, 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. 

1 

2 

The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting 
Party to the Agreement to the European Economic Area. 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 

                                                 
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3. 

Where the working or processing carried out in the Community does not go beyond the 

operations referred to in Article 7, the product obtained shall be considered as originating 

in the Community only where the value added there is greater than the value of the 

materials used originating in any one of the other countries referred to in paragraphs 1 and 

2. If this is not so, the product obtained shall be considered as originating in the country 

which accounts for the highest value of originating materials used in the manufacture in the 

Community. 

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. 

5. 

The cumulation provided for in this Article may be applied only provided that: 

(a) 

a preferential trade agreement in accordance with Article XXIV of the 

General Agreement on Tariffs and Trade (GATT) is applicable between the countries 

involved in the acquisition of the originating status and the country of destination; 

(b)  materials and products have acquired originating status by the application of rules of 

origin identical to those given in this Protocol; 

and 

(c) 

notices indicating the fulfilment of the necessary requirements to apply cumulation 

have been published in the Official Journal of the European Union (C series) and in 

Bulgaria according to its own procedures. 

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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 Bulgaria, through the Commission of the European 

Communities, with details of the Agreements, including their dates of entry into force, and 

their corresponding rules of origin, which are applied with the other countries referred to in 

paragraphs 1 and 2.  

Article 4 

Cumulation in Bulgaria 

1. 

Without prejudice to the provisions of Article 2(2), products shall be considered as 

originating in Bulgaria if they are obtained there, incorporating materials originating in 

Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or in 

the Community, provided that the working or processing carried out in Bulgaria goes 

beyond the operations referred to in Article 7. It shall not be necessary for such materials 

to have undergone sufficient working or processing. 

2. 

Without prejudice to the provisions of Article 2(2), products shall be considered as 

originating in Bulgaria if they are obtained there, incorporating materials originating in the 

Faroe Islands or in any country which is a participant in the Euro-Mediterranean 

partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean 

Conference held on 27 and 28 November 1995, other than Turkey2, provided that the 

working or processing carried out in Bulgaria goes beyond the operations referred to in 

Article 7. It shall not be necessary for such materials to have undergone sufficient working 

or processing. 

1 

2 

The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting 
Party to the Agreement of the European Economic Area. 
Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 

                                                 
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3. 

Where the working or processing carried out in Bulgaria does not go beyond the operations 

referred to in Article 7, the product obtained shall be considered as originating in Bulgaria 

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 Bulgaria. 

4. 

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

undergo any working or processing in Bulgaria, retain their origin if exported into one of 

these countries. 

5. 

The cumulation provided for in this Article may be applied only provided that: 

(a) 

a preferential trade agreement in accordance with Article XXIV of the General 

Agreement on Tariffs and Trade (GATT) is applicable between the countries 

involved in the acquisition of the originating status and the country of destination; 

(b)  materials and products have acquired originating status by the application of rules of 

origin identical to those given in this Protocol; 

and 

(c) 

notices indicating the fulfilment of the necessary requirements to apply cumulation 

have been published in the Official Journal of the European Union (C series) and in 

Bulgaria according to its own procedures. 

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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). 

Bulgaria shall provide the Community, through the Commission of the European 

Communities with details of the Agreements, including their dates of entry into force, and 

their corresponding rules of origin, which are applied with the other countries referred to in 

paragraphs 1 and 2.  

Article 5 

Wholly obtained products 

1. 

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

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

(b)  vegetable products harvested there; 

(c) 

live animals born and raised there; 

(d)  products from live animals raised there; 

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

(f) 

products of sea fishing and other products taken from the sea outside the territorial 

waters of the Community or of Bulgaria 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; 

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

(j) 

products extracted from marine soil or subsoil outside their territorial waters 

provided that they have sole rights to work that soil or subsoil; 

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

2. 

The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply 

only to vessels and factory ships: 

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

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

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

Community or of Bulgaria, 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 Bulgaria and of which, in addition, in the case 

of partnerships or limited companies, at least half the capital belongs to those States 

or to public bodies or nationals of the said States; 

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

or of Bulgaria; 

and 

(e) 

of which at least 75% of the crew are nationals of a Member State of the Community 

or of Bulgaria. 

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Article 6 

Sufficiently worked or processed products 

1. 

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

to be sufficiently worked or processed when the conditions set out in the list in Annex II 

are fulfilled. 

The conditions referred to above indicate, for all products covered by the Agreement, the 

working or processing which must be carried out on non-originating materials used in 

manufacturing and apply only in relation to such materials. It follows that if a product 

which has acquired originating status by fulfilling the conditions set out in the list is used 

in the manufacture of another product, the conditions applicable to the product in which it 

is incorporated do not apply to it, and no account shall be taken of the non-originating 

materials which may have been used in its manufacture. 

2. 

Notwithstanding paragraph 1, non-originating materials which, according to the conditions 

set out in the list in Annex II, shall not be used in the manufacture of a product may 

nevertheless be used, provided that: 

(a) 

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

(b) 

any of the percentages given in the list for the maximum value of non-originating 

materials are not exceeded by virtue of this paragraph. 

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

Harmonised System. 

3. 

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

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Article 7 

Insufficient working or processing 

1. 

Without prejudice to paragraph 2, the following operations shall be considered as 

insufficient working or processing to confer the status of originating products, whether or 

not the requirements of Article 6 are satisfied: 

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

transport and storage; 

(b)  breaking-up and assembly of packages; 

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

(d) 

ironing or pressing of textiles; 

(e) 

simple painting and polishing operations; 

(f) 

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

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

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

(i) 

sharpening, simple grinding or simple cutting; 

(j) 

sifting, screening, sorting, classifying, grading, matching; (including the making-up 

of sets of articles); 

(k) 

simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards 

and all other simple packaging operations; 

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(l) 

affixing or printing marks, labels, logos and other like distinguishing signs on 

products or their packaging; 

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

(n) 

simple assembly of parts of articles to constitute a complete article or disassembly of 

products into parts; 

(o) 

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

(p) 

slaughter of animals. 

2. 

All operations carried out either in the Community or in Bulgaria on a given product shall 

be considered together when determining whether the working or processing undergone by 

that product is to be regarded as insufficient within the meaning of paragraph 1. 

Article 8 

Unit of qualification 

1. 

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

particular product which is considered as the basic unit when determining classification 

using the nomenclature of the Harmonised System. 

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; 

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

same heading of the Harmonised System, each product must be taken individually 

when applying the provisions of this Protocol. 

2. 

Where, under General Rule 5 of the Harmonised System, packaging is included with the 

product for classification purposes, it shall be included for the purposes of determining 

origin. 

Article 9 

Accessories, spare parts and tools 

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or 

vehicle, which are part of the normal equipment and included in the price thereof or which are not 

separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or 

vehicle in question. 

Article 10 

Sets 

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when 

all component products are originating. Nevertheless, when a set is composed of originating and 

non-originating products, the set as a whole shall be regarded as originating, provided that the value 

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

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Article 11 

Neutral elements 

In order to determine whether a product is an originating product, it shall not be necessary to 

determine the origin of the following which might be used in its manufacture: 

(a) 

energy and fuel; 

(b) 

plant and equipment; 

(c) 

machines and tools; 

(d) 

goods which neither enter into the final composition of the product nor are intended to do 

so. 

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TITLE III 

TERRITORIAL REQUIREMENTS 

Article 12 

Principle of territoriality 

1. 

Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, 

the conditions for acquiring originating status set out in Title II must be fulfilled without 

interruption in the Community or in Bulgaria. 

2. 

Except as provided for in Articles 3 and 4, where originating goods exported from the 

Community or from Bulgaria to another country return, they must be considered as 

non-originating, unless it can be demonstrated to the satisfaction of the customs authorities 

that: 

(a) 

the returning goods are the same as those exported; 

and 

(b) 

they have not undergone any operation beyond that necessary to preserve them in 

good condition while in that country or while being exported. 

3. 

The acquisition of originating status in accordance with the conditions set out in Title II 

shall not be affected by working or processing done outside the Community or Bulgaria on 

materials exported from the Community or from Bulgaria and subsequently re-imported 

there, provided: 

 
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(a) 

the said materials are wholly obtained in the Community or in Bulgaria 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; 

and 

ii) 

the total added value acquired outside the Community or Bulgaria by applying 

the provisions of this Article does not exceed 10% of the ex-works price of the 

end product for which originating status is claimed. 

4. 

For the purposes of paragraph 3, the conditions for acquiring originating status set out in 

Title II shall not apply to working or processing done outside the Community or Bulgaria. 

However, where, in the list in Annex II, a rule setting a maximum value for all the 

non-originating materials incorporated is applied in determining the originating status of 

the end product, the total value of the non-originating materials incorporated in the 

territory of the party concerned, taken together with the total added value acquired outside 

the Community or Bulgaria by applying the provisions of this Article, shall not exceed the 

stated percentage. 

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5. 

For the purposes of applying the provisions of paragraphs 3 and 4, "total added value" shall 

be taken to mean all costs arising outside the Community or Bulgaria, including the value 

of the materials incorporated there.  

6. 

The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the 

conditions set out in the list in Annex II or which can be considered sufficiently worked or 

processed only if the general tolerance fixed in Article 6(2) is applied. 

7. 

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of 

the Harmonised System. 

8. 

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

Community or Bulgaria shall be done under the outward processing arrangements, or 

similar arrangements. 

Article 13 

Direct transport 

1. 

The preferential treatment provided for under the Agreement applies only to products, 

satisfying the requirements of this Protocol, which are transported directly between the 

Community and Bulgaria or through the territories of the other countries referred to in 

Articles 3 and 4 with which cumulation is applicable. However, products constituting one 

single consignment may be transported through other territories with, should the occasion 

arise, trans-shipment or temporary warehousing in such territories, provided that they 

remain under the surveillance of the customs authorities in the country of transit or 

warehousing and do not undergo operations other than unloading, reloading or any 

operation designed to preserve them in good condition. 

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Originating products may be transported by pipeline across territory other than that of the 

Community or Bulgaria. 

2. 

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

the customs authorities of the importing country by the production of: 

(a) 

a single transport document covering the passage from the exporting country through 

the country of transit; or 

(b) 

a certificate issued by the customs authorities of the country of transit: 

(i) 

giving an exact description of the products; 

(ii) 

stating the dates of unloading and reloading of the products and, where 

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

and 

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

country; or 

(c) 

failing these, any substantiating documents. 

Article 14 

Exhibitions 

1. 

Originating products, sent for exhibition in a country other than those referred to in 

Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for 

importation in the Community or in Bulgaria shall benefit on importation from the 

provisions of the Agreement provided it is shown to the satisfaction of the customs 

authorities that: 

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(a) 

an exporter has consigned these products from the Community or from Bulgaria to 

the country in which the exhibition is held and has exhibited them there; 

(b) 

the products have been sold or otherwise disposed of by that exporter to a person in 

the Community or in Bulgaria; 

(c) 

the products have been consigned during the exhibition or immediately thereafter in 

the state in which they were sent for exhibition; 

and 

(d) 

the products have not, since they were consigned for exhibition, been used for any 

purpose other than demonstration at the exhibition. 

2. 

A proof of origin shall be issued or made out in accordance with the provisions of Title V 

and submitted to the customs authorities of the importing country in the normal manner. 

The name and address of the exhibition shall be indicated thereon. Where necessary, 

additional documentary evidence of the conditions under which the products have been 

exhibited may be required. 

3. 

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or 

similar public show or display which is not organised for private purposes in shops or 

business premises with a view to the sale of foreign products, and during which the 

products remain under customs control. 

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TITLE IV 

DRAWBACK OR EXEMPTION 

Prohibition of drawback of, or exemption from, customs duties 

Article 15 

1. 

(a)  Non-originating materials used in the manufacture of products originating in the 

Community, in Bulgaria 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 Bulgaria to drawback of, or 

exemption from, customs duties of whatever kind. 

(b)  Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised 

System and originating in the Community as provided for in Article 2(1)(c), for 

which a proof of origin is issued or made out in accordance with the provisions of 

Title V shall not be subject in the Community to drawback of, or exemption from, 

customs duties of whatever kind. 

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 Bulgaria 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. 

 
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3. 

The exporter of products covered by a proof of origin shall be prepared to submit at any 

time, upon request from the customs authorities, all appropriate documents proving that no 

drawback has been obtained in respect of the non-originating materials used in the 

manufacture of the products concerned and that all customs duties or charges having 

equivalent effect applicable to such materials have actually been paid. 

4. 

The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the 

meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 

and products in a set within the meaning of Article 10 when such items are 

non-originating. 

5. 

The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of 

the kind to which the Agreement applies. Furthermore, they shall not preclude the 

application of an export refund system for agricultural products, applicable upon export in 

accordance with the provisions of the Agreement. 

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TITLE V 

PROOF OF ORIGIN 

Article 16 

General requirements 

1. 

Products originating in the Community shall, on importation into Bulgaria, and products 

originating in Bulgaria shall, on importation into the Community benefit from the 

provisions of the Agreement upon submission of one of the following proofs of origin: 

(a) 

a movement certificate EUR.1, a specimen of which appears in Annex IIIa;  

(b) 

a movement certificate EUR-MED, a specimen of which appears in Annex IIIb; 

(c) 

in the cases specified in Article 22(1), a declaration, subsequently referred to as the 

"invoice declaration" or the "invoice declaration EUR-MED", given by the exporter 

on an invoice, a delivery note or any other commercial document which describes the 

products concerned in sufficient detail to enable them to be identified; the texts of the 

invoice declarations appear in Annexes IVa and b. 

2. 

Notwithstanding paragraph 1, originating products within the meaning of this Protocol 

shall, in the cases specified in Article 27, benefit from the provisions of the Agreement 

without it being necessary to submit any of the proofs of origin referred to in paragraph 1. 

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

Article 17 

1. 

A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of 

the exporting country on application having been made in writing by the exporter or, under 

the exporter's responsibility, by his authorised representative. 

2. 

For this purpose, the exporter or his authorised representative shall fill in both the 

movement certificate EUR.1 or EUR-MED and the application form, specimens of which 

appear in the Annexes IIIa and b. These forms shall be completed in one of the languages 

in which the Agreement is drawn up and in accordance with the provisions of the national 

law of the exporting country. If the forms are handwritten, they shall be completed in ink 

in printed characters. The description of the products shall be given in the box reserved for 

this purpose without leaving any blank lines. Where the box is not completely filled, a 

horizontal line shall be drawn below the last line of the description, the empty space being 

crossed through. 

3. 

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

be prepared to submit at any time, at the request of the customs authorities of the exporting 

country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate 

documents proving the originating status of the products concerned as well as the 

fulfilment of the other requirements of this Protocol. 

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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 Bulgaria in the following 

cases:  

– 

if the products concerned can be considered as products originating in the 

Community, in Bulgaria or in one of the other countries referred to in Articles 3(1) 

and 4(1) with which cumulation is applicable, without application of cumulation with 

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

fulfil the other requirements of this Protocol; 

– 

if the products concerned can be considered as products originating in one of the 

countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable, 

without application of cumulation with materials originating in one of the countries 

referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, 

provided a certificate EUR-MED or an invoice declaration EUR-MED has been 

issued in the country of origin. 

5. 

A movement certificate EUR-MED shall be issued by the customs authorities of a 

Member State of the Community or of Bulgaria, if the products concerned can be 

considered as products originating in the Community, in Bulgaria or in one of the other 

countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the 

requirements of this Protocol and: 

– 

cumulation was applied with materials originating in one of the countries referred to 

in Articles 3(2) and 4(2), or 

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– 

the products may be used as materials in the context of cumulation for the 

manufacture of products for export to one of the countries referred to in Articles 3(2) 

and 4(2), or 

– 

the products may be re-exported from the country of destination to one of the 

countries referred to in Articles 3(2) and 4(2). 

6. 

A movement certificate EUR-MED shall contain one of the following statements in 

English in Box 7: 

– 

if origin has been obtained by application of cumulation with materials originating in 

one or more of the countries referred to in Articles 3 and 4: 

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

– 

if origin has been obtained without the application of cumulation with materials 

originating in one or more of the countries referred to in Articles 3 and 4: 

"NO CUMULATION APPLIED" 

7. 

The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any 

steps necessary to verify the originating status of the products and the fulfilment of the 

other requirements of this Protocol. For this purpose, they shall have the right to call for 

any evidence and to carry out any inspection of the exporter's accounts or any other check 

considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are 

duly completed. In particular, they shall check whether the space reserved for the 

description of the products has been completed in such a manner as to exclude all 

possibility of fraudulent additions. 

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8. 

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

Movement certificates EUR.1 or EUR-MED issued retrospectively 

Article 18 

1. 

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

exceptionally be issued after exportation of the products to which it relates if: 

(a) 

it was not issued at the time of exportation because of errors or involuntary 

omissions or special circumstances; 

or 

(b) 

it is demonstrated to the satisfaction of the customs authorities that a movement 

certificate EUR.1 or EUR-MED was issued but was not accepted at importation for 

technical reasons. 

2. 

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

exportation of the products to which it relates and for which a movement certificate EUR.1 

was issued at the time of exportation, provided that it is demonstrated to the satisfaction of 

the customs authorities that the conditions referred to in Article 17(5) are satisfied. 

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3. 

For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application 

the place and date of exportation of the products to which the movement certificate EUR.1 

or EUR-MED relates, and state the reasons for his request. 

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. 

5. 

Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with 

the following phrase in English: 

"ISSUED RETROSPECTIVELY" 

Movement certificates EUR-MED issued retrospectively by application of paragraph 2 

shall be endorsed with the following phrase in English: 

"ISSUED RETROSPECTIVELY (Original EUR.1 no ……….[date and place of issue]" 

6. 

The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement 

certificate EUR.1 or EUR-MED. 

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

Article 19 

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. 

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2. 

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

DUPLICATE 

3. 

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

movement certificate EUR.1 or EUR-MED. 

4. 

The duplicate, which shall bear the date of issue of the original movement certificate 

EUR.1 or EUR-MED, shall take effect as from that date. 

Article 20 

Issue of movement certificates EUR.1 or EUR-MED on the basis of a  

proof of origin issued or made out previously 

When originating products are placed under the control of a customs office in the Community or in 

Bulgaria, it shall be possible to replace the original proof of origin by one or more movement 

certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere 

within the Community or Bulgaria. The replacement movement certificate(s) EUR.1 or EUR-MED 

shall be issued by the customs office under whose control the products are placed. 

Article 21 

Accounting segregation 

1. 

Where considerable cost or material difficulties arise in keeping separate stocks of 

originating and non-originating materials which are identical and interchangeable, the 

customs authorities may, at the written request of those concerned, authorise the so-called 

"accounting segregation" method (hereinafter referred to as the "method") to be used for 

managing such stocks. 

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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 had been physical segregation of the stocks. 

3. 

The customs authorities may make the grant of authorisation referred to in paragraph 1 

subject to any conditions deemed appropriate. 

4. 

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

the general accounting principles applicable in the country where the product was 

manufactured. 

5. 

The beneficiary of the method may make out or apply for proofs of origin, as the case may 

be, for the quantity of products which may be considered as originating. At the request of 

the customs authorities, the beneficiary shall provide a statement of how the quantities 

have been managed. 

6. 

The customs authorities shall monitor the use made of the authorisation and may withdraw 

it whenever the beneficiary makes improper use of the authorisation in any manner 

whatsoever or fails to fulfil any of the other conditions laid down in this Protocol. 

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

Article 22 

1. 

An invoice declaration or an invoice declaration EUR-MED as referred to in 

Article 16(1)(c) may be made out: 

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

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or 

(b)  by any exporter for any consignment consisting of one or more packages containing 

originating products whose total value does not exceed EUR 6 000. 

2. 

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

cases: 

– 

if the products concerned may be considered as products originating in the 

Community, in Bulgaria or in one of the other countries referred to in Articles 3(1) 

and 4(1) with which cumulation is applicable, without application of cumulation with 

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

fulfil the other requirements of this Protocol; 

– 

if the products concerned may be considered as products originating in one of the 

countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable, 

without application of cumulation with materials originating in one of the countries 

referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, 

provided a certificate EUR-MED or an invoice declaration EUR-MED has been 

issued in the country of origin. 

3. 

An invoice declaration EUR-MED may be made out if the products concerned may be 

considered as products originating in the Community, in Bulgaria or in one of the other 

countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the 

requirements of this Protocol and: 

– 

cumulation was applied with materials originating in one of the countries referred to 

in Articles 3(2) and 4(2), or 

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– 

the products may be used as materials in the context of cumulation for the 

manufacture of products for export to one of the countries referred to in Articles 3(2) 

and 4(2), or 

– 

the products may be re-exported from the country of destination to one of the 

countries referred to in Articles 3(2) and 4(2). 

4. 

An invoice declaration EUR-MED shall contain one of the following statements in 

English: 

– 

if origin has been obtained by application of cumulation with materials originating in 

one or more of the countries referred to in Articles 3 and 4: 

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

– 

if origin has been obtained without application of cumulation with materials 

originating in one or more of the 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 any time, at the request of the customs authorities of the exporting 

country, all appropriate documents proving the originating status of the products concerned 

as well as the fulfilment of the other requirements of this Protocol. 

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6. 

An invoice declaration or an invoice declaration EUR-MED shall be made out by the 

exporter by typing, stamping or printing on the invoice, the delivery note or another 

commercial document, the declaration, the text of which appears in Annexes IVa and b, 

using one of the linguistic versions set out in these Annexes and in accordance with the 

provisions of the national law of the exporting country. If the declaration is handwritten, it 

shall be written in ink in printed characters. 

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. 

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Article 23 

Approved exporter 

1. 

The customs authorities of the exporting country may authorise any exporter (hereinafter 

referred to as "approved exporter"), who makes frequent shipments of products under the 

Agreement to make out invoice declarations or invoice declarations EUR-MED 

irrespective of the value of the products concerned. An exporter seeking such authorisation 

shall offer to the satisfaction of the customs authorities all guarantees necessary to verify 

the originating status of the products as well as the fulfilment of the other requirements of 

this Protocol. 

2. 

The customs authorities may grant the status of approved exporter subject to any 

conditions which they consider appropriate. 

3. 

The customs authorities shall grant to the approved exporter a customs authorisation 

number which shall appear on the invoice declaration or on the invoice declaration 

EUR-MED. 

4. 

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

exporter. 

5. 

The customs authorities may withdraw the authorisation at any time. They shall do so 

where the approved exporter no longer offers the guarantees referred to in paragraph 1, no 

longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use 

of the authorisation. 

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Article 24 

Validity of proof of origin 

1. 

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

country and shall be submitted within the said period to the customs authorities of the 

importing country. 

2. 

Proofs of origin which are submitted to the customs authorities of the importing country 

after the final date for presentation specified in paragraph 1 may be accepted for the 

purpose of applying preferential treatment, where the failure to submit these documents by 

the final date set is due to exceptional circumstances. 

3. 

In other cases of belated presentation, 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 conditions required for the 

implementation of the Agreement. 

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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 

1. 

Products sent as small packages from private persons to private persons or forming part of 

travellers' personal luggage shall be admitted as originating products without requiring the 

submission of a proof of origin, provided that such products are not imported by way of 

trade and have been declared as meeting the requirements of this Protocol and where there 

is no doubt as to the veracity of such a declaration. In the case of products sent by post, this 

declaration can be made on customs declaration CN22/CN23 or on a sheet of paper 

annexed to that document. 

2. 

Imports which are occasional and consist solely of products for the personal use of the 

recipients or travellers or their families shall not be considered as imports by way of trade 

if it is evident from the nature and quantity of the products that no commercial purpose is 

in view. 

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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 Bulgaria or 

in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this 

Protocol may consist inter alia of the following: 

(a) 

direct evidence of the processes carried out by the exporter or supplier to obtain the goods 

concerned, contained for example in his accounts or internal bookkeeping; 

(b) 

documents proving the originating status of materials used, issued or made out in the 

Community or in Bulgaria where these documents are used in accordance with national 

law; 

(c) 

documents proving the working or processing of materials in the Community or in 

Bulgaria, issued or made out in the Community or in Bulgaria, where these documents are 

used in accordance with national law; 

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(d) 

movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations 

EUR-MED proving the originating status of materials used, issued or made out in the 

Community or in Bulgaria in accordance with this Protocol, or in one of the other countries 

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

rules in this Protocol; 

(e) 

appropriate evidence concerning working or processing undergone outside the Community 

or Bulgaria 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 

1. 

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

keep for at least three years the documents referred to in Article 17(3). 

2. 

The exporter making out an invoice declaration or invoice 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 

declarations EUR-MED submitted to them. 

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Article 30 

Discrepancies and formal errors 

1. 

The discovery of slight discrepancies between the statements made in the proof of origin 

and those made in the documents submitted to the customs office for the purpose of 

carrying out the formalities for importing the products shall not ipso facto render the proof 

of origin null and void if it is duly established that this document does correspond to the 

products submitted. 

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 Bulgaria and of the other countries referred to in 

Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by 

each of the countries concerned. 

2. 

A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by 

reference to the currency in which the invoice is drawn up, according to the amount fixed 

by the country concerned. 

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3. 

The amounts to be used in any given national currency shall be the equivalent in that 

currency of the amounts expressed in euro as at the first working day of October each year. 

The amounts shall be communicated to the Commission of the European Communities by 

15 October and shall apply from 1 January the following year. The Commission of the 

European Communities shall notify all countries concerned of the relevant amounts. 

4. 

A country may round up or down the amount resulting from the conversion into its 

national currency of an amount expressed in euro. The rounded-off amount may not differ 

from the amount resulting from the conversion by more than 5%. A country may retain 

unchanged its national currency equivalent of an amount expressed in euro if, at the time of 

the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to 

any rounding-off, results in an increase of less than 15% in the national currency 

equivalent. The national currency equivalent may be retained unchanged if the conversion 

were to result in a decrease in that equivalent value. 

5. 

The amounts expressed in euro shall be reviewed by the Association Committee at the 

request of the Community or of Bulgaria. When carrying out this review, the Association 

Committee shall consider the desirability of preserving the effects of the limits concerned 

in real terms. For this purpose, it may decide to modify the amounts expressed in euro. 

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TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32 

Mutual assistance 

1. 

The customs authorities of the Member States of the Community and of Bulgaria shall 

provide each other, through the Commission of the European Communities, with specimen 

impressions of stamps used in their customs offices for the issue of movement certificates 

EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for 

verifying those certificates, invoice declarations and invoice declarations EUR-MED. 

2. 

In order to ensure the proper application of this Protocol, the Community and Bulgaria 

shall assist each other, through the competent customs administrations, in checking the 

authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations 

and the invoice declarations EUR-MED and the correctness of the information given in 

these documents. 

Article 33 

Verification of proofs of origin 

1. 

Subsequent verifications of proofs of origin shall be carried out at random or whenever the 

customs authorities of the importing country have reasonable doubts as to the authenticity 

of such documents, the originating status of the products concerned or the fulfilment of the 

other requirements of this Protocol. 

 
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2. 

For the purposes of implementing paragraph 1, the customs authorities of the importing 

country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it 

has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a 

copy of these documents, to the customs authorities of the exporting country giving, where 

appropriate, the reasons for the request for verification. Any documents and information 

obtained suggesting that the information given on the proof of origin is incorrect shall be 

forwarded in support of the request for verification. 

3. 

The verification shall be carried out by the customs authorities of the exporting country. 

For this purpose, they shall have the right to call for any evidence and to carry out any 

inspection of the exporter's accounts or any other check considered appropriate. 

4. 

If the customs authorities of the importing country decide to suspend the granting of 

preferential treatment to the products concerned while awaiting the results of the 

verification, release of the products shall be offered to the importer subject to any 

precautionary measures judged necessary. 

5. 

The customs authorities requesting the verification shall be informed of the results thereof 

as soon as possible. These results shall indicate clearly whether the documents are 

authentic and whether the products concerned may be considered as products originating in 

the Community, in Bulgaria or 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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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, refuse entitlement to the 

preferences. 

Article 34 

Dispute settlement 

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled 

between the customs authorities requesting verification and the customs authorities responsible for 

carrying out this verification or where they raise a question as to the interpretation of this Protocol, 

they shall be submitted to the Association Committee. 

In all cases, the settlement of disputes between the importer and the customs authorities of the 

importing country shall take place under the legislation of that country. 

Article 35 

Penalties 

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document 

which contains incorrect information for the purpose of obtaining a preferential treatment for 

products. 

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Article 36 

Free zones 

1. 

The Community and Bulgaria 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. 

2. 

By way of derogation from paragraph 1, when products originating in the Community or in 

Bulgaria are imported into a free zone under cover of a proof of origin and undergo 

treatment or processing, the authorities concerned shall issue a new movement certificate 

EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone 

complies with the provisions of this Protocol. 

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TITLE VII 

CEUTA AND MELILLA 

Article 37 

Application of the Protocol 

1. 

2. 

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

Products originating in Bulgaria, when imported into Ceuta or Melilla, shall enjoy in all 

respects the same customs regime as that which is applied to products originating in the 

customs territory of the Community under Protocol 2 of the Act of Accession of the 

Kingdom of Spain and the Portuguese Republic to the European Communities. Bulgaria 

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. 

3. 

For the purpose of applying paragraph 2 concerning products originating in Ceuta and 

Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out 

in Article 38. 

Article 38 

Special conditions 

1. 

Providing they have been transported directly in accordance with Article 13, the following 

shall be considered as: 

 
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(1)  products originating in Ceuta and Melilla: 

(a) 

products wholly obtained in Ceuta and Melilla; 

(b)  products obtained in Ceuta and Melilla in the manufacture of which products 

other than those referred to in (a) are used, provided that: 

(i) 

the said products have undergone sufficient working or processing within 

the meaning of Article 6; 

or that 

(ii) 

those products originate in Bulgaria or in the Community, provided that 

they have been submitted to working or processing which goes beyond 

the operations referred to in Article 7. 

(2)  products originating in Bulgaria: 

(a) 

products wholly obtained in Bulgaria; 

(b)  products obtained in Bulgaria, in the manufacture of which products other than 

those referred to in (a) are used, provided that: 

(i) 

the said products have undergone sufficient working or processing within 

the meaning of Article 6; 

or that 

(ii) 

those products originate in Ceuta and Melilla or in the Community, 

provided that they have been submitted to working or processing which 

goes beyond the operations referred to in Article 7. 

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2. 

3. 

Ceuta and Melilla shall be considered as a single territory. 

The exporter or his authorised representative shall enter "Bulgaria" and "Ceuta and 

Melilla" in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice 

declarations or on invoice declarations EUR-MED. In addition, in the case of products 

originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates 

EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. 

4. 

The Spanish customs authorities shall be responsible for the application of this Protocol in 

Ceuta and Melilla. 

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TITLE VIII 

FINAL PROVISIONS 

Article 39 

Amendments to the Protocol 

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

Article 40 

Transitional provision for goods in transit or storage 

The provisions of the Agreement may be applied to goods which comply with the provisions of this 

Protocol and which on the date of entry into force of this Protocol are either in transit or are in the 

Community or in Bulgaria in temporary storage in customs warehouses or in free zones, subject to 

the submission to the customs authorities of the importing country, within four months of the said 

date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs 

authorities of 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. 

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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. 

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3.2. 

The rule in the list represents the minimum amount of working or processing required, and 

the carrying-out of more working or processing also confers originating status; conversely, 

the carrying-out of less working or processing cannot confer originating status. Thus, if a 

rule provides that non-originating material, at a certain level of manufacture, may be used, 

the use of such material at an earlier stage of manufacture is allowed, and the use of such 

material at a later stage is not. 

3.3.  Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from 

materials of any heading", then materials of any heading(s) (even materials of the same 

description and heading as the product) may be used, subject, however, to any specific 

limitations which may also be contained in the rule. 

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. 

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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. 

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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.) 

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. 

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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, 

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– 

– 

– 

– 

– 

– 

– 

– 

– 

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. 

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5.3. 

In the case of products incorporating "yarn made of polyurethane segmented with flexible 

segments of polyether, whether or not gimped", this tolerance is 20% in respect of this 

yarn. 

5.4. 

In the case of products incorporating "strip consisting of a core of aluminium foil or of a 

core of plastic film whether or not coated with aluminium powder, of a width not 

exceeding 5 mm, sandwiched by means of a 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. 

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6.3.  Where a percentage rule applies, the value of materials which are not classified within 

Chapters 50 to 63 must be taken into account when calculating the value of the 

non-originating materials incorporated. 

Note 7: 

7.1. 

For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the 

"specific processes" are the following: 

(a)  vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation process; 

(c) 

cracking; 

(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

(f) 

the process comprising all of the following operations: processing with concentrated 

sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; 

decolourisation and purification with naturally active earth, activated earth, activated 

charcoal or bauxite; 

(g)  polymerisation; 

(h) 

alkylation; 

(i) 

isomerisation. 

7.2. 

For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the 

following: 

(a) 

vacuum-distillation; 

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(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; 

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(m) 

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a 

pressure of more than 20 bar and a temperature of more than 250°C, with the use of a 

catalyst, other than to effect desulphurisation, when the hydrogen constitutes an 

active element in a chemical reaction. The further treatment, with hydrogen, of 

lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, 

more especially, to improve colour or stability shall not, however, be deemed to be a 

specific process; 

(n) 

in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition 

that less than 30% of these products distils, by volume, including losses, at 300°C, by 

the ASTM D 86 method; 

(o) 

in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, 

treatment by means of a high-frequency electrical brush discharge; 

(p) 

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat 

wax, paraffin wax containing by weight less than 0,75% of oil) of heading ex 2712 

only, de-oiling by fractional crystallisation. 

7.3. 

For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple 

operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, 

marking, obtaining a sulphur content as a result of mixing products with different 

sulphur contents, or any combination of these operations or like operations, do not confer 

origin. 

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ANNEX II 

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT 

ON NON-ORIGINATING MATERIALS 

IN ORDER FOR THE PRODUCT MANUFACTURED 

TO OBTAIN ORIGINATING STATUS 

The products mentioned in the list may not be all covered by the Agreement. It is, therefore, 

necessary to consult the other parts of the Agreement. 

 
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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 1 

Live animals 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish and crustaceans, molluscs 
and other aquatic invertebrates 

All the animals of Chapter 1 shall 
be wholly obtained 

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

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

ex Chapter 4 

0403 

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

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

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

Manufacture in which: 

-  all the materials of Chapter 4 used 

are wholly obtained, 

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

-  the value of all the materials of 

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

ex Chapter 5 

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

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

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

Cleaning, disinfecting, sorting and 
straightening of bristles and hair 

ex 0502 

Chapter 6 

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

Manufacture in which: 

-  all the materials of Chapter 6 used 

are wholly obtained, and 

-  the value of all the materials used 

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

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

Chapter 7 

Edible vegetables and certain 
roots and tubers 

 
 
 
 
 
 
 
 
 
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(1) 

(2) 

(3) 

or 

(4) 

Chapter 8 

Edible fruit and nuts; peel of 
citrus fruits or melons 

Manufacture in which: 

ex Chapter 9 

Coffee, tea, maté and spices; 
except for: 

0901 

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

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all the fruit and nuts used are 

wholly obtained, and 

-  the value of all the materials of 

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

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

Manufacture from materials of any 
heading 

Manufacture from materials of any 
heading 

Manufacture from materials of any 
heading 

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: 

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

Drying and milling of leguminous 
vegetables of heading 0708 

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

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 

ex 1106 

Chapter 12 

1301 

1302 

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

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

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

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

 
 
 
 
 
 
 
 
 
 
 
 
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(1) 

(2) 

(3) 

or 

(4) 

-  Mucilages and thickeners, 
modified, derived from 
vegetable products 

Manufacture from non-modified 
mucilages and thickeners 

-  Other 

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

Chapter 14 

Vegetable plaiting materials; 
vegetable products not elsewhere 
specified or included 

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

ex Chapter 15 

1501 

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

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

-  Fats from bones or waste 

1502 

1504 

-  Other 

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

-  Fats from bones or waste 

-  Other 

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

-  Solid fractions  

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

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

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

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

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

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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(1) 

(2) 

(3) 

or 

(4) 

-  Other 

ex 1505 

Refined lanolin 

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

Manufacture from crude wool 
grease of heading 1505 

1506 

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

-  Solid fractions 

-  Other 

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 
manufacture of foodstuffs for 
human consumption 

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

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

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

-  Solid fractions, except for that 

of jojoba oil 

Manufacture from other materials 
of headings 1507 to 1515 

-  Other 

1516 

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

Manufacture in which all the 
vegetable materials used are wholly 
obtained 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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(1) 

(2) 

(3) 

or 

(4) 

1517 

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

Chapter 16 

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

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 

Manufacture: 

-  from animals of Chapter 1, and/or 

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

ex Chapter 17 

Sugars and sugar confectionery; 
except for: 

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

ex 1701 

1702 

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

-  Other sugars in solid form, 

containing added flavouring or 
colouring matter 

Manufacture in which the value of 
all the 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 

ex 1703 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
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(1) 

(2) 

(3) 

or 

(4) 

1704 

Sugar confectionery (including 
white chocolate), not containing 
cocoa 

Manufacture: 

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

-  in which the value of all the 

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

Chapter 18 

Cocoa and cocoa preparations 

Manufacture: 

1901 

1902 

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

-  in which the value of all the 

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

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: 

-  Malt extract 

Manufacture from cereals of 
Chapter 10 

-  Other 

Manufacture: 

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

-  in which the value of all the 

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

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

 
 
 
 
 
 
 
 
 
 
L 410/76

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

-  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 

Manufacture in which: 

weight of meat, meat offal, fish, 
crustaceans or molluscs 

-  all the cereals and their 

derivatives (except durum wheat 
and its derivatives) used are 
wholly obtained, and 

-  all the materials of Chapters 2 
and 3 used are wholly obtained 

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

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

Manufacture: 

-  from materials of any heading, 
except those of heading 1806, 

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

-  in which the value of all the 

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

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

Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products (for example, 
corn flakes); cereals (other than 
maize (corn)) in grain form or in 
the form of flakes or other 
worked grains (except flour, 
groats and meal), pre-cooked or 
otherwise prepared, not elsewhere 
specified or included 

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

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 

ex 2001 

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

ex 2004 and 
ex 2005 

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

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

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

 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/77

(1) 

(2) 

(3) 

or 

(4) 

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

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

2006 

2007 

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

Manufacture: 

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

-  in which the value of all the 

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

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

ex 2008 

-  Nuts, not containing added 

sugar or spirits 

-  Peanut butter; mixtures based 
on cereals; palm hearts; maize 
(corn) 

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

-  Other except for fruit and nuts 

Manufacture: 

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 
sweetening matter 

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

-  in which the value of all the 

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

Manufacture: 

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

-  in which the value of all the 

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

ex Chapter 21 

Miscellaneous edible 
preparations; except for: 

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

2101 

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

Manufacture: 

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

-  in which all the chicory used is 

wholly obtained 

 
 
 
 
 
 
 
 
 
 
L 410/78

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

2103 

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

-  Sauces and preparations 

therefor; mixed condiments and 
mixed seasonings 

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

-  Mustard flour and meal and 

prepared mustard  

Manufacture from materials of any 
heading 

ex 2104 

Soups and broths and 
preparations therefor  

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

2106 

Food preparations not elsewhere 
specified or included 

Manufacture: 

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

-  in which the value of all the 

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

ex Chapter 22 

Beverages, spirits and vinegar; 
except for: 

Manufacture: 

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 

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

-  in which all the grapes or 

materials derived from grapes 
used are wholly obtained 

Manufacture: 

-  from materials of any heading, 

except that of the product, 

-  in which the value of all the 

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

-  in which all the fruit juice used 

(except that of pineapple, lime or 
grapefruit) is originating 

 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/79

(1) 

(2) 

(3) 

or 

(4) 

2207 

2208 

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

Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80% vol; spirits, 
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 
industries; prepared animal 
fodder; except for: 

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

ex 2301 

ex 2303 

ex 2306 

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

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

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

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

Manufacture in which all the maize 
used is wholly obtained 

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 

 
 
 
 
 
 
 
L 410/80

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 24 

Tobacco and manufactured 
tobacco substitutes; except for: 

2402 

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

ex 2403  

Smoking tobacco 

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

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

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

ex Chapter 25 

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

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

ex 2504 

ex 2515 

ex 2516 

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

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

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

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

ex 2518 

Calcined dolomite 

ex 2519 

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

ex 2520 

Plasters specially prepared for 
dentistry 

ex 2524 

Natural asbestos fibres 

Calcination of dolomite not 
calcined 

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

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

Manufacture from asbestos 
concentrate 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/81

(1) 

(2) 

(3) 

or 

(4) 

ex 2530 

Earth colours, calcined or 
powdered 

Calcination or grinding of earth 
colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

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

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

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

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

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

or 

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

Crude oils obtained from 
bituminous minerals 

Destructive distillation of 
bituminous materials 

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

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

or 

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

1

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 Note 7.2. 

 
 
 
 
 
 
                                                 
 
 
L 410/82

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

2711 

Petroleum gases and other 
gaseous hydrocarbons 

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

2712 

2713 

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

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

or 

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

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

or 

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

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

or 

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

1

2

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 Notes 7.1 and 7.3. 

 
 
 
                                                 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/83

(1) 

(2) 

(3) 

or 

(4) 

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

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

or 

2714 

2715 

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

ex Chapter 28 

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

ex 2805 

"Mischmetall" 

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

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

or 

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

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

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 

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

1

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. 

 
 
 
                                                 
 
 
L 410/84

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

ex Chapter 29 

Organic chemicals; except for: 

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

Manufacture from disodium 
tetraborate pentahydrate 

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

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

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

ex 2901 

Acyclic hydrocarbons for use as 
power or heating fuels 

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

ex 2902 

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

or 

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

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

or 

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

1

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. 

 
 
 
 
 
 
                                                 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/85

(1) 

(2) 

(3) 

or 

(4) 

ex 2905 

Metal alcoholates of alcohols of 
this heading and of ethanol 

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

2915 

Saturated acyclic monocarboxylic 
acids and their anhydrides, 
halides, peroxides and 
peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives 

Manufacture from materials of any 
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 

-  Cyclic acetals and internal 

hemiacetals and their 
halogenated, sulphonated, 
nitrated or nitrosated derivatives 

Heterocyclic compounds with 
nitrogen hetero-atom(s) only 

Manufacture from materials of 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 from materials of any 
heading 

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

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

Manufacture from materials of any 
heading. 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 

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

Manufacture from materials of 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 

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

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

2933 

2934 

ex 2939 

ex Chapter 30 

Pharmaceutical products; except 
for: 

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

 
 
 
L 410/86

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

3002 

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

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

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

-  Other 

--  Human blood 

--  Animal blood prepared for 
therapeutic or prophylactic 
uses 

--  Blood fractions other than 

antisera, haemoglobin, blood 
globulins and serum globulins 

--  Haemoglobin, blood globulins 

and serum globulins 

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

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

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

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/87

(1) 

(2) 

(3) 

or 

(4) 

--  Other 

3003 and 3004 

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

-  Obtained from amikacin of 

heading 2941 

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

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

-  Other 

Manufacture: 

-  from materials of any heading, 

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

-  in which the value of all the 

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

ex 3006 

Waste pharmaceuticals specified 
in note 4(k) to this Chapter 

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

ex Chapter 31 

Fertilizers; except for: 

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

 
 
 
 
 
 
 
 
 
L 410/88

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex 3105 

ex Chapter 32 

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

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

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

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

Manufacture: 

-  from materials of any heading, 

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

-  in which the value of all the 

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

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

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 

3205 

Colour lakes; preparations as 
specified in note 3 to this chapter 
based on colour lakes (1) 

ex Chapter 33 

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

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

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

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 

1

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. 

                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/89

(1) 

(2) 

(3) 

or 

(4) 

3301 

ex Chapter 34 

ex 3403 

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

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

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

Manufacture from materials of any 
heading, including materials of a 
different "group" (1) in this heading. 
However, materials of the same 
group as the product may be used, 
provided that their total value does 
not exceed 20% of the ex-works 
price of the product 

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

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

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

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

or 

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

3404 

Artificial waxes and prepared 
waxes: 

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

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

1

2

A "group" is regarded as any part of the heading separated from the rest by a semicolon. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

 
 
 
 
 
                                                 
 
 
L 410/90

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

ex Chapter 35 

Albuminoidal substances; 
modified starches; glues; 
enzymes; except for: 

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 

-  Other 

Manufacture from materials of any 
heading, except: 

-  hydrogenated oils having the 

character 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 

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

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

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

Manufacture from materials of any 
heading, including other materials 
of heading 3505 

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

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

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

ex 3507 

Prepared enzymes not elsewhere 
specified or included 

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/91

(1) 

(2) 

(3) 

or 

(4) 

Chapter 36 

Explosives; pyrotechnic products; 
matches; pyrophoric alloys; 
certain combustible preparations 

ex Chapter 37 

Photographic or cinematographic 
goods; except for: 

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

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

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 

3701 

3702 

3704 

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

-  Instant print film for colour 

photography, in packs 

-  Other 

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

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

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

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

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

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

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

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

Manufacture from materials of any 
heading, except those of 
headings 3701 to 3704 

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

 
 
 
 
L 410/92

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 38 

Miscellaneous chemical products; 
except for: 

ex 3801 

-  Colloidal graphite in suspension 

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

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

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

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

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

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

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

ex 3803 

Refined tall oil 

Refining of crude tall oil 

ex 3805 

Spirits of sulphate turpentine, 
purified 

Purification by distillation or 
refining of raw spirits of sulphate 
turpentine 

ex 3806 

Ester gums 

Manufacture from resin acids 

ex 3807 

Wood pitch (wood tar pitch) 

Distillation of wood tar 

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

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

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

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

3808 

3809 

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

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

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

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

 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/93

(1) 

(2) 

(3) 

or 

(4) 

3810 

3811 

3812 

3813  

3814 

3818 

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

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

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

-  Prepared additives for 

lubricating oil, containing 
petroleum oils or oils obtained 
from bituminous minerals 

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

-  Other 

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

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

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

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

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

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

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

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

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

 
 
 
 
 
 
 
 
 
 
 
L 410/94

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

3819 

3820 

3822 

3823 

3824 

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

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

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

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

Anti-freezing preparations and 
prepared de-icing fluids 

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

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

-  Industrial monocarboxylic fatty 
acids, acid oils from refining 

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

-  Industrial fatty alcohols 

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

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

-  The following of this heading: 

--  Prepared binders for foundry 
moulds or cores based on 
natural resinous products 

--  Naphthenic acids, their 

water-insoluble salts and their 
esters 

--  Sorbitol other than that of 

heading 2905 

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

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

 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/95

(1) 

(2) 

(3) 

or 

(4) 

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

--  Ion exchangers 

--  Getters for vacuum tubes 

--  Alkaline iron oxide for the 

purification of gas 

--  Ammoniacal gas liquors and 
spent oxide produced in coal 
gas purification 

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

--  Fusel oil and Dippel's oil 

--  Mixtures of salts having 

different anions 

--  Copying pastes with a basis of 
gelatin, whether or not on a 
paper or textile backing 

-  Other 

3901 to 3915 

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

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

 
 
 
 
 
 
 
 
 
 
L 410/96

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

-  the value of all the materials used 

does not exceed 50% of the 
ex-works price of the product, and 

-  within the above limit, the value 
of all the materials of Chapter 39 
used does not exceed 20% of the 
ex-works price of the product (1) 

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

-  Other 

Manufacture in which the value of 
all the materials of Chapter 39 used 
does not exceed 20% of the 
ex-works price of the product (2) 

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 copolymer 
(ABS) 

-  Polyester  

Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, 
provided that their total value does 
not exceed 50% of the ex-works 
price of the product (3) 

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 

3916 to 3921 

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 

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

1

2

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. 

 
 
 
 
 
 
 
 
                                                 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/97

(1) 

(2) 

(3) 

or 

(4) 

-  Flat products, further worked 

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

-  Other: 

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

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

Manufacture in which the value of 
all the materials used does not 
exceed 25% of the 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 50% of the 
ex-works price of the product, and 

-  within the above limit, the value 
of all the materials of Chapter 39 
used does not exceed 20% of the 
ex-works price of the product (1) 

--  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 (2) 

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

ex 3916 and 
ex 3917 

Profile shapes and tubes 

Manufacture in which: 

ex 3920 

-  Ionomer sheet or film 

-  the value of all the materials used 

does not exceed 50% of the 
ex-works price of the product, and 

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

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

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

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

1

2

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. 

 
 
 
 
 
 
                                                 
 
 
L 410/98

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

-  Sheets of regenerated cellulose, 
polyamides 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 from highly-
transparent polyester-foils with a 
thickness of less than 23 micron (1) 

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

3922 to 3926 

Articles of plastics 

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

ex Chapter 40 

Rubber and articles thereof; 
except for: 

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

ex 4001 

4005 

4012 

Laminated slabs of crepe rubber 
for shoes 

Lamination of sheets of natural 
rubber 

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

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

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

-  Retreaded pneumatic, solid or 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

Manufacture from materials of any 
heading, except those of 
headings 4011 and 4012 

ex 4017 

Articles of hard rubber 

Manufacture from hard rubber 

ex Chapter 41 

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

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

ex 4102 

Raw skins of sheep or lambs, 
without wool on 

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

1

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%. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/99

(1) 

(2) 

(3) 

or 

(4) 

4104 to 4106 

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

Retanning of tanned leather 

Or 

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 

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

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

ex 4114 

Patent leather and patent 
laminated leather; metallised 
leather 

Chapter 42 

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

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

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

ex Chapter 43 

Furskins and artificial fur; 
manufactures thereof; except for: 

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

ex 4302 

Tanned or dressed furskins, 
assembled: 

-  Plates, crosses and similar 

forms 

-  Other 

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

Manufacture from non-assembled, 
tanned or dressed furskins 

4303 

Articles of apparel, clothing 
accessories and other articles of 
furskin 

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

ex Chapter 44 

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

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

ex 4403 

Wood roughly squared 

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L 410/100

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex 4407 

ex 4408 

ex 4409 

ex 4410 to 
ex 4413 

ex 4415 

ex 4416 

Planing, sanding or end-jointing 

Splicing, planing, sanding or 
end-jointing 

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

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

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 

Beadings and mouldings, 
including moulded skirting and 
other moulded boards 

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

Beading or moulding 

Manufacture from boards not cut to 
size 

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' joinery and carpentry 

of wood 

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

-  Beadings and mouldings 

Beading or moulding 

ex 4421 

Match splints; wooden pegs or 
pins for footwear 

Manufacture from wood of any 
heading, except drawn wood of 
heading 4409 

ex Chapter 45 

Cork and articles of cork; except 
for: 

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

4503 

Articles of natural cork 

Manufacture from cork of 
heading 4501 

Chapter 46 

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

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/101

(1) 

(2) 

(3) 

or 

(4) 

Chapter 47 

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

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

ex Chapter 48 

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

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

Paper and paperboard, ruled, 
lined or squared only 

Manufacture from paper-making 
materials of Chapter 47 

ex 4811 

4816 

4817 

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

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

ex 4818 

Toilet paper 

ex 4819 

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

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

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

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

Manufacture from paper-making 
materials of Chapter 47 

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 paper-making 
materials of Chapter 47 

Manufacture: 

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

-  in which the value of all the 

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

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

Manufacture from paper-making 
materials of Chapter 47 

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

 
 
 
 
 
 
 
 
 
 
L 410/102

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

4909 

4910 

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

Calendars of any kind, printed, 
including calendar blocks: 

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

-  Calendars of the "perpetual" 

Manufacture: 

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

-  Other 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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

-  in which the value of all the 

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

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

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

Carding or combing of silk waste 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from (1): 

-  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 

1

For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 

 
 
 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/103

(1) 

(2) 

(3) 

or 

(4) 

5007 

Woven fabrics of silk or of silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn (1) 

-  Other 

Manufacture from (2): 

-  coir yarn, 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
prepared for spinning, 

-  chemical materials or textile pulp, 

or  

-  paper 

or 

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

ex Chapter 51 

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

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

1

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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
L 410/104

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

5106 to 5110 

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

Manufacture from (1): 

-  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 (2) 

-  Other 

Manufacture from (3): 

-  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 

1

2

3

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. 

 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/105

(1) 

(2) 

(3) 

or 

(4) 

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

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

ex Chapter 52 

Cotton; except for: 

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (1): 

-  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 (2) 

-  Other 

Manufacture from (3): 

1

2

3

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. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
L 410/106

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

-  coir yarn, 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
prepared for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper 

or 

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

ex Chapter 53 

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

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

5306 to 5308 

Yarn of other vegetable textile 
fibres; paper yarn 

Manufacture from (1): 

-  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 

1

For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 

 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/107

(1) 

(2) 

(3) 

or 

(4) 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (1) 

-  Other 

Manufacture from (2): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
prepared for spinning, 

-  chemical materials or textile pulp, 

or  

-  paper 

or 

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

1

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. 

 
 
 
 
 
 
 
 
 
                                                 
 
 
L 410/108

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

5401 to 5406 

Yarn, monofilament and thread of 
man-made filaments 

Manufacture from (1): 

-  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 (2) 

-  Other 

Manufacture from (3): 

-  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 

1

2

3

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. 

 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/109

(1) 

(2) 

(3) 

or 

(4) 

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

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 (1): 

-  raw silk or silk waste, carded or 

combed or otherwise prepared for 
spinning, 

-  natural fibres, not carded or 

combed or otherwise prepared for 
spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5512 to 5516 

Woven fabrics of man-made 
staple fibres: 

-  Incorporating rubber thread 

Manufacture from single yarn (2) 

-  Other 

Manufacture from (3): 

-  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 

1

2

3

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. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
L 410/110

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

ex Chapter 56 

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

Manufacture from (1): 

-  coir yarn, 

-  natural fibres, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5602 

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

-  Needleloom felt 

Manufacture from (2): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene filament of 

heading 5402, 

-  polypropylene fibres of 

heading 5503 or 5506, or 

-  polypropylene filament tow of 

heading 5501, 

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

1

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. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/111

(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (1): 

5604 

5605 

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

-  Rubber thread and cord, textile 

covered 

-  Other 

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

-  natural fibres, 

-  man-made staple fibres made 

from casein, or 

-  chemical materials or textile pulp 

Manufacture from rubber thread or 
cord, not textile covered 

Manufacture from (2): 

-  natural fibres, not carded or 

combed or otherwise processed 
for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (3): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

1

2

3

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. 

 
 
 
 
 
 
 
 
 
                                                 
 
 
 
L 410/112

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

5606 

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 (1): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Chapter 57 

Carpets and other textile floor 
coverings: 

-  Of needleloom felt 

Manufacture from (2): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene filament of 

heading 5402, 

-  polypropylene fibres of 

heading 5503 or 5506, or 

-  polypropylene filament tow of 

heading 5501, 

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

Jute fabric may be used as a 
backing 

1

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. 

 
 
 
 
 
 
 
 
                                                 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/113

(1) 

(2) 

(3) 

or 

(4) 

-  Of other felt 

Manufacture from (1): 

-  natural fibres, not carded or 

combed or otherwise processed 
for spinning, or 

-  chemical materials or textile pulp 

-  Other 

Manufacture from (2): 

-  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 fabrics; lace; tapestries; 
trimmings; embroidery; except 
for: 

-  Combined with rubber thread 

Manufacture from single yarn (3) 

-  Other 

Manufacture from (4): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

1

2

3

4

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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
L 410/114

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

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 

Manufacture from yarn 

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

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

-  Containing not more than 90% 
by weight of textile materials 

Manufacture from yarn 

-  Other 

Manufacture from chemical 
materials or textile pulp 

5805 

5810 

5901 

5902 

 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/115

(1) 

(2) 

(3) 

or 

(4) 

5903 

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

Manufacture from yarn 

or 

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

Manufacture from yarn (1) 

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 

5905 

Textile wall coverings: 

-  Impregnated, coated, covered or 
laminated with rubber, plastics 
or other materials  

Manufacture from yarn 

-  Other 

Manufacture from (2): 

-  coir yarn, 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

1

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. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
L 410/116

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

5906 

Rubberised textile fabrics, other 
than those of heading 5902: 

-  Knitted or crocheted fabrics 

Manufacture from (1): 

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

-  Other 

Manufacture from yarn 

5907 

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

Manufacture from yarn 

or 

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

1

For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/117

(1) 

(2) 

(3) 

or 

(4) 

5908 

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

-  Incandescent gas mantles, 

impregnated 

Manufacture from tubular knitted 
gas-mantle fabric 

-  Other 

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

5909 to 5911 

Textile articles of a kind suitable 
for industrial use: 

-  Polishing discs or rings other 
than of felt of heading 5911 

Manufacture from yarn or waste 
fabrics or rags of heading 6310 

-  Woven fabrics, of a kind 

Manufacture from (1): 

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

-  coir yarn, 

-  the following materials: 

--  yarn of 

polytetrafluoroethylene (2), 

--  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-phenylenediamine and 
isophthalic acid, 

1

2

For special conditions relating to products made of a mixture of textile materials, see 
Introductory note 5 
The use of this material is restricted to the manufacture of woven fabrics of a kind used in 
paper-making machinery. 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
L 410/118

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

--  monofil of 

polytetrafluoroethylene (1), 

--  yarn of synthetic textile fibres of 

poly(p-phenylene 
terephthalamide), 

--  glass fibre yarn, coated with 

phenol resin and gimped with 
acrylic yarn (2), 

--  copolyester monofilaments of a 

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

--  natural fibres, 

--  man-made staple fibres not 

carded or combed or otherwise 
processed for spinning, or 

--  chemical materials or textile 

pulp 

-  Other 

Manufacture from (3): 

-  coir yarn, 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

1

2

3

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. 

 
 
 
 
 
 
 
 
                                                 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/119

(1) 

(2) 

(3) 

or 

(4) 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (1): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Chapter 61 

Articles of apparel and clothing 
accessories, knitted or crocheted: 

Manufacture from yarn (2)(3) 

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

-  Other  

Manufacture from (4): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

1

2

3

4

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. 

 
 
 
 
 
 
  
                                                 
 
 
 
 
L 410/120

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 62 

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

Manufacture from yarn (1)(2) 

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

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

Manufacture from yarn (3) 

or 

Manufacture from unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed 40% of the ex-works price 
of the product (4) 

ex 6210 and 
ex 6216 

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

Manufacture from yarn (5) 

or 

Manufacture from uncoated fabric, 
provided that the value of the 
uncoated fabric used does not 
exceed 40% of the ex-works price 
of the product (6) 

6213 and 6214 

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

1

2

3

4

5

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. 

 
 
 
 
 
                                                 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/121

(1) 

(2) 

(3) 

or 

(4) 

-  Embroidered 

Manufacture from unbleached 
single yarn (1)(2) 

or 

Manufacture from unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed 40% of the ex-works price 
of the product (3) 

-  Other 

Manufacture from unbleached 
single yarn (4)(5) 

or 

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

6217 

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

-  Embroidered 

Manufacture from yarn (6) 

or 

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

1

2

3

4

5

6

7

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. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
 
 
L 410/122

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture from yarn (1) 

or 

Manufacture from uncoated fabric, 
provided that the value of the 
uncoated fabric used does not 
exceed 40% of the ex-works price 
of the product (2) 

-  Interlinings for collars and 

Manufacture: 

cuffs, cut out 

-  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 (3) 

ex Chapter 63 

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

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

6301 to 6304 

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

-  Of felt, of nonwovens 

Manufacture from (4): 

-  natural fibres, or 

-  chemical materials or textile pulp 

-  Other: 

1

2

3

4

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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/123

(1) 

(2) 

(3) 

or 

(4) 

--  Embroidered 

Manufacture from unbleached 
single yarn (1)(2) 

or 

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

Manufacture from unbleached 
single yarn (3)(4) 

--  Other 

6305 

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

Manufacture from (5): 

-  natural fibres, 

-  man-made staple fibres, not 

carded or combed or otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

6306 

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

-  Of nonwovens 

Manufacture from (6)(7): 

-  natural fibres, or 

-  chemical materials or textile pulp 

1

2

3

4

5

6

7

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. 

 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
 
 
L 410/124

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

6307 

6308 

-  Other 

Other made-up articles, including 
dress patterns 

Manufacture from unbleached 
single yarn (1)(2) 

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

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

Each item in the set must satisfy the 
rule which would apply to it if it 
were not included in the set. 
However, non-originating articles 
may be 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 

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

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

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

ex Chapter 65 

Headgear and parts thereof; 
except for: 

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

6503 

6505 

1

2

3

4

Manufacture from yarn or textile 
fibres (3) 

Manufacture from yarn or textile 
fibres (4) 

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

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

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. 

 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/125

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 66 

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

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

6601 

Chapter 67 

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

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

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

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

ex Chapter 68 

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

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

ex 6803 

ex 6812 

ex 6814 

Articles of slate or of 
agglomerated slate 

Manufacture from worked slate 

Articles of asbestos; articles of 
mixtures with a basis of asbestos 
or of mixtures with a basis of 
asbestos and magnesium 
carbonate 

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

Manufacture from materials of any 
heading 

Manufacture from worked mica 
(including agglomerated or 
reconstituted mica) 

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

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

Chapter 69 

Ceramic products 

ex Chapter 70 

Glass and glassware; except for: 

ex 7003, ex 7004 
and ex 7005  

7006 

Glass with a non-reflecting layer  Manufacture from materials of 

heading 7001 

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

-  Glass-plate substrates, coated 
with a dielectric thin film, and 
of a semiconductor grade in 
accordance with 
SEMII-standards (1) 

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

1

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
L 410/126

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

7007 

7008 

7009 

7010 

7013 

-  Other 

Safety glass, consisting of 
toughened (tempered) or 
laminated glass 

Manufacture from materials of 
heading 7001 

Manufacture from materials of 
heading 7001 

Multiple-walled insulating units 
of glass 

Manufacture from materials of 
heading 7001 

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

Manufacture from materials of 
heading 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 

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 any 
heading, except that of the product 

or 

Cutting of glassware, provided that 
the total value of the uncut 
glassware used does not exceed 
50% of the ex-works price of the 
product 

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

or 

Cutting of glassware, provided that 
the total value of the uncut 
glassware used does not exceed 
50% of the ex-works price of the 
product 

or 

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

ex 7019 

Articles (other than yarn) of glass 
fibres 

Manufacture from: 

-  uncoloured slivers, rovings, yarn 

or chopped strands, or 

-  glass wool 

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

ex Chapter 71 

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

 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/127

(1) 

(2) 

(3) 

or 

(4) 

ex 7101 

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

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

ex 7102, ex 7103 
and ex 7104 

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

Manufacture from unworked 
precious or semi-precious stones 

7106, 7108 and 
7110 

Precious metals: 

-  Unwrought 

Manufacture from materials of any 
heading, except those of 
headings 7106, 7108 and 7110 

or 

Electrolytic, thermal or chemical 
separation of precious metals of 
heading 7106, 7108 or 7110 

or 

Alloying of precious metals of 
heading 7106, 7108 or 7110 with 
each other or with base metals 

-  Semi-manufactured or in 

powder form 

Manufacture from unwrought 
precious metals 

ex 7107, ex 7109 
and ex 7111 

Metals clad with precious metals, 
semi-manufactured 

Manufacture from metals clad with 
precious metals, unwrought 

7116 

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

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

7117 

Imitation jewellery 

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

or 

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

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

ex Chapter 72 

Iron and steel; except for: 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L 410/128

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

7207 

Semi-finished products of iron or 
non-alloy steel 

Manufacture from materials of 
heading 7201, 7202, 7203, 7204 
or 7205 

7208 to 7216 

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

Manufacture from ingots or other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

ex 7218, 7219 to 
7222 

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

7223 

Wire of stainless steel 

ex 7224, 7225 to 
7228 

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

Manufacture from semi-finished 
materials of heading 7207 

Manufacture from ingots or other 
primary forms of heading 7218 

Manufacture from semi-finished 
materials of heading 7218 

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

7229 

Wire of other alloy steel 

Manufacture from semi-finished 
materials of heading 7224 

ex Chapter 73 

Articles of iron or steel; except 
for: 

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

Manufacture from materials of 
heading 7206 

Manufacture from materials of 
heading 7206 

ex 7301 

Sheet piling 

7302 

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

7304, 7305 and 
7306 

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

Manufacture from materials of 
heading 7206, 7207, 7218 or 7224 

 
 
 
 
 
 
 
 
 
 
 
30.12.2006

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Official Journal of the European Union

L 410/129

(1) 

(2) 

(3) 

or 

(4) 

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

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

ex 7307 

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

7308 

Structures (excluding 
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 for doors, shutters, 
balustrades, pillars and columns), 
of iron or steel; plates, rods, 
angles, shapes, sections, tubes 
and the like, prepared for use in 
structures, of iron or steel 

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 

Copper mattes; cement copper 
(precipitated copper) 

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

Unrefined copper; copper anodes 
for electrolytic refining 

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

Refined copper and copper alloys, 
unwrought: 

-  Refined copper 

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

-  Copper alloys and refined 
copper containing other 
elements 

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

Copper waste and scrap 

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

Master alloys of copper 

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

7401 

7402 

7403 

7404 

7405 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
L 410/130

EN

Official Journal of the European Union

30.12.2006

(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 

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

7501 to 7503 

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

ex Chapter 76 

Aluminium 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 

7601 

Unwrought aluminium 

Manufacture: 

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

-  in which the value of all the 

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

or 

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

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

7602 

Aluminium waste or scrap 

 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/131

(1) 

(2) 

(3) 

or 

(4) 

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, reinforcing fabric 
and similar materials (including 
endless bands) of aluminium wire, 
or expanded metal of aluminium 
may be used; and 

-  in which the value of all the 

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

Chapter 77 

Reserved for possible future use 
in the HS 

ex Chapter 78 

Lead and articles thereof; except 
for: 

Manufacture: 

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

-  in which the value of all the 

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

Manufacture from "bullion" or 
"work" lead 

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

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

7801 

Unwrought lead: 

-  Refined lead 

-  Other 

7802 

Lead waste and scrap 

ex Chapter 79 

Zinc and articles thereof; except 
for: 

Manufacture: 

7901 

Unwrought zinc 

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

-  in which the value of all the 

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

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

 
 
 
 
 
 
 
 
 
 
 
 
 
L 410/132

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

7902 

Zinc waste and scrap 

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

ex Chapter 80 

Tin and articles thereof; except 
for: 

Manufacture: 

8001 

Unwrought tin 

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

-  in which the value of all the 

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

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

8002 and 8007 

Tin waste and scrap; other articles 
of tin 

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

Chapter 81 

Other base metals; cermets; 
articles thereof: 

-  Other base metals, wrought; 

articles thereof 

-  Other 

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

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

ex Chapter 82 

8206 

8207 

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 

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

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

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

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, turning, or 
screwdriving), including dies for 
drawing or extruding metal, and 
rock drilling or earth boring tools 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

 
 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/133

(1) 

(2) 

(3) 

or 

(4) 

8208 

Knives and cutting blades, for 
machines or for mechanical 
appliances 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

ex 8211 

8214 

8215 

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

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

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

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

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

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

ex Chapter 83 

Miscellaneous articles of base 
metal; except for: 

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

ex 8302 

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

ex 8306 

Statuettes and other ornaments, of 
base metal 

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

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

 
 
 
 
 
 
 
L 410/134

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 84 

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

ex 8401 

Nuclear fuel elements 

8402 

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

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

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

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

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture from materials of any 
heading, except that of the 
product (1) 

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 

8403 and ex 8404 

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

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

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

8406 

8407 

8408 

8409 

Steam turbines and other vapour 
turbines 

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

Spark-ignition reciprocating or 
rotary internal combustion piston 
engines 

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

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

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

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

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

1

This rule shall apply until 31.12.2005. 

 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/135

(1) 

(2) 

(3) 

or 

(4) 

8411 

Turbo-jets, turbo-propellers and 
other gas turbines 

Manufacture: 

8412 

Other engines and motors 

-  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 40% of the ex-works price 
of the product 

ex 8413 

Rotary positive displacement 
pumps 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

ex 8414 

Industrial fans, blowers and the 
like 

Manufacture: 

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 

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

-  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 40% 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-originating materials used 
does not exceed the value of all 
the originating materials used 

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

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

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 410/136

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

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

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

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

ex 8419 

Machines for wood, paper pulp, 
paper and paperboard industries 

Manufacture in which: 

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

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

Manufacture in which: 

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

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

Manufacture: 

-  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 

8420 

Calendering or other rolling 
machines, other than for metals or 
glass, and cylinders therefore 

8423 

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

8425 to 8428 

Lifting, handling, loading or 
unloading machinery 

Manufacture in which: 

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

-  within the above limit, the value 

of all the materials of 
heading 8431 used does not 
exceed 10% of the ex-works price 
of the product 

8429 

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

 
 
30.12.2006

EN

Official Journal of the European Union

L 410/137

(1) 

(2) 

(3) 

or 

(4) 

-  Road rollers 

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

-  Other 

Manufacture in which: 

8430 

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

ex 8431 

Parts suitable for use solely or 
principally with road rollers 

8439 

8441 

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

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

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 8431 used does not 
exceed 10% of the ex-works price 
of the product 

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 8431 used does not 
exceed 10% of the ex-works price 
of the product 

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

Manufacture in which: 

-  the value of all the materials used 

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

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

Manufacture in which: 

-  the value of all the materials used 

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

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

Manufacture in which the value of 
all the materials used does not 
exceed 30% of the 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 410/138

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

8444 to 8447 

Machines of these headings for 
use in the textile industry 

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

ex 8448 

8452 

Auxiliary machinery for use with 
machines of headings 8444 
and 8445 

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

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

-  Sewing machines (lock stitch 

Manufacture in which: 

only) with heads of a weight not 
exceeding 16 kg without motor 
or 17 kg with motor 

-  Other 

-  the value of all the materials used 

does not exceed 40% of the 
ex-works price of the product, 

-  the value of all the non-

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

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

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

8456 to 8466 

8469 to 8472 

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

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

Office machines (for example, 
typewriters, calculating machines, 
automatic data processing 
machines, duplicating machines, 
stapling machines) 

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

 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/139

(1) 

(2) 

(3) 

or 

(4) 

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

8480 

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

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

8482 

Ball or roller bearings 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture in which the value of 
all the materials used does not 
exceed 40% 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 joints, dissimilar in 
composition, put up in pouches, 
envelopes or similar packings; 
mechanical seals 

8484 

8485 

ex Chapter 85 

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

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

Electrical machinery and 
equipment and parts thereof; 
sound recorders and reproducers, 
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 

 
 
 
L 410/140

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

8501 

Electric motors and generators 
(excluding generating sets) 

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 8503 used does not 
exceed 10% of the ex-works price 
of the product 

8502 

Electric generating sets and rotary 
converters 

Manufacture in which: 

ex 8504 

Power supply units for automatic 
data-processing machines 

ex 8518 

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

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
headings 8501 and 8503 used 
does not exceed 10% of the 
ex-works price of the product 

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

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the non-

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

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

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

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

 
30.12.2006

EN

Official Journal of the European Union

L 410/141

(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

-  the value of all the materials used 

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

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

8519 

8520 

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

8521 

Video recording or reproducing 
apparatus, whether or not 
incorporating a video tuner 

-  the value of all the 

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

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

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

8522 

8523 

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

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

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

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

 
 
L 410/142

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

8524 

8525 

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

-  Matrices and masters for the 

production of records 

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

-  Other 

Manufacture in which: 

Transmission apparatus for 
radio-telephony, radio-telegraphy, 
radio-broadcasting or television, 
whether or not incorporating 
reception apparatus or sound 
recording or reproducing 
apparatus; television cameras; 
still image video cameras and 
other video camera recorders; 
digital cameras 

8526 

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

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

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

-  within the above limit, the value 

of all the materials of 
heading 8523 used does not 
exceed 10% of the ex-works price 
of the product 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/143

8527 

8528 

(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

-  the value of all the materials used 

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

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

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

-  the value of all the 

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

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

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

8529 

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

-  Suitable for use solely or 

principally with video recording 
or reproducing apparatus 

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

-  Other 

Manufacture in which: 

8535 and 8536 

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

-  the value of all the materials used 

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

-  the value of all the non-

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

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 8538 used does not 
exceed 10% of the ex-works price 
of the product 

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

 
 
 
 
 
L 410/144

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

8537 

Boards, panels, consoles, desks, 
cabinets and other bases, 
equipped with two or more 
apparatus of heading 8535 
or 8536, for electric control or the 
distribution of electricity, 
including those incorporating 
instruments or apparatus of 
Chapter 90, and numerical control 
apparatus, other than switching 
apparatus of heading 8517 

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 8538 used does not 
exceed 10% of the ex-works price 
of the product 

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

ex 8541 

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

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

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

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

8542 

Electronic integrated circuits and 
microassemblies: 

-  Monolithic integrated circuits 

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
headings 8541 and 8542 used 
does not exceed 10% of the 
ex-works price of the product 

or 

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

 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/145

(1) 

(2) 

(3) 

or 

(4) 

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

-  Other 

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
headings 8541 and 8542 used 
does not exceed 10% of the 
ex-works price of the product 

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

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

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

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

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

Insulated (including enamelled or 
anodised) wire, cable (including 
coaxial cable) and other insulated 
electric conductors, whether or 
not fitted with connectors; optical 
fibre cables, made up of 
individually sheathed fibres, 
whether or not assembled with 
electric conductors or fitted with 
connectors 

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

Electrical insulators of any 
material 

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

Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; 
electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this 
Chapter 

8544 

8545 

8546 

8547 

8548 

 
 
 
 
 
 
L 410/146

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 86 

8608 

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

Railway or tramway track 
fixtures and fittings; mechanical 
(including electromechanical) 
signalling, safety or traffic control 
equipment for railways, 
tramways, roads, inland 
waterways, parking facilities, port 
installations or airfields; parts of 
the foregoing 

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

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

ex Chapter 87 

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

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

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, and 

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

8709 

8710 

8711 

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 

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

Motorcycles (including mopeds) 
and cycles fitted with an auxiliary 
motor, with or without side-cars; 
side-cars: 

-  With reciprocating internal 

combustion piston engine of a 
cylinder capacity: 

 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/147

(1) 

(2) 

(3) 

or 

(4) 

--  Not exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

--  Exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the non-

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

-  Other 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the 

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

Manufacture from materials of any 
heading, except those of 
heading 8714 

ex 8712 

Bicycles without ball bearings 

8715 

Baby carriages and parts thereof 

Manufacture: 

8716 

Trailers and semi-trailers; other 
vehicles, not mechanically 
propelled; parts thereof 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

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

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

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

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

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

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

 
 
 
L 410/148

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 88 

Aircraft, spacecraft, and parts 
thereof; except for: 

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

ex 8804 

Rotochutes 

8805 

Aircraft launching gear; deck-
arrestor or similar gear; ground 
flying trainers; parts of the 
foregoing articles 

Chapter 89 

Ships, boats and floating 
structures 

ex Chapter 90 

Optical, photographic, 
cinematographic, measuring, 
checking, precision, medical or 
surgical instruments and 
apparatus; parts and accessories 
thereof; except for: 

9001 

9002 

9004 

Optical fibres and optical fibre 
bundles; optical fibre cables other 
than those of heading 8544; 
sheets and plates of polarizing 
material; lenses (including 
contact lenses), prisms, mirrors 
and other optical elements, of any 
material, unmounted, other than 
such elements of glass not 
optically worked 

Lenses, prisms, mirrors and other 
optical elements, of any material, 
mounted, being parts of or fittings 
for instruments or apparatus, 
other than such elements of glass 
not optically worked 

Spectacles, goggles and the like, 
corrective, protective or other 

Manufacture from materials of any 
heading, including other materials 
of heading 8804 

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

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

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

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

Manufacture from materials of any 
heading, except that of the product. 
However, hulls of heading 8906 
may not be used 

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

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

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

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

 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/149

(1) 

(2) 

(3) 

or 

(4) 

ex 9005 

Binoculars, monoculars, other 
optical telescopes, and mountings 
therefor, except for astronomical 
refracting telescopes and 
mountings therefor 

ex 9006 

Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus 
and flashbulbs other than 
electrically ignited flashbulbs 

9007 

Cinematographic cameras and 
projectors, whether or not 
incorporating sound recording or 
reproducing apparatus 

9011 

Compound optical microscopes, 
including those for 
photomicrography, 
cinephotomicrography 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 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-originating materials used 
does not exceed the value of all 
the originating materials used 

Manufacture: 

-  from materials of any heading, 

except that of the product, 

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product, and 

-  in which the value of all the 

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

Manufacture: 

-  from materials of any heading, 

except that of the product, 

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product, and 

-  in which the value of all the 

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

Manufacture: 

-  from materials of any heading, 

except that of the product, 

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product, and 

-  in which the value of all the 

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

L 410/150

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

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 

ex 9014 

Other navigational instruments 
and appliances 

9015 

9016 

9017 

9018 

Surveying (including 
photogrammetrical surveying), 
hydrographic, oceanographic, 
hydrological, meteorological or 
geophysical instruments and 
appliances, excluding compasses; 
rangefinders 

Balances of a sensitivity of 5 cg 
or better, with or without weights 

Drawing, marking-out or 
mathematical calculating 
instruments (for example, 
drafting machines, pantographs, 
protractors, drawing sets, slide 
rules, disc calculators); 
instruments for measuring length, 
for use in the hand (for example, 
measuring rods and tapes, 
micrometers, callipers), not 
specified or included elsewhere in 
this chapter 

Instruments and appliances used 
in medical, surgical, dental or 
veterinary sciences, including 
scintigraphic apparatus, other 
electro-medical apparatus and 
sight-testing instruments: 

-  Dentists' chairs incorporating 
dental appliances or dentists' 
spittoons 

Manufacture from materials of any 
heading, including other materials 
of heading 9018 

-  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 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 

 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/151

(1) 

(2) 

(3) 

or 

(4) 

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 

9019 

9020 

9024 

9025 

9026 

9027 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

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

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

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

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

Mechano-therapy appliances; 
massage apparatus; psychological 
aptitude-testing apparatus; ozone 
therapy, oxygen therapy, aerosol 
therapy, artificial respiration or 
other therapeutic respiration 
apparatus 

Other breathing appliances and 
gas masks, excluding protective 
masks having neither mechanical 
parts nor replaceable filters 

Machines and appliances for 
testing the hardness, strength, 
compressibility, elasticity or other 
mechanical properties of 
materials (for example, metals, 
wood, textiles, paper, plastics) 

Hydrometers and similar floating 
instruments, thermometers, 
pyrometers, barometers, 
hygrometers and psychrometers, 
recording or not, and any 
combination of these instruments 

Instruments and apparatus for 
measuring or checking the flow, 
level, pressure or other variables 
of liquids or gases (for example, 
flow meters, level gauges, 
manometers, heat meters), 
excluding instruments and 
apparatus of heading 9014, 9015, 
9028 or 9032 

Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas 
or smoke analysis apparatus); 
instruments and apparatus for 
measuring or checking viscosity, 
porosity, expansion, surface 
tension or the like; instruments 
and apparatus for measuring or 
checking quantities of heat, sound 
or light (including exposure 
meters); microtomes 

 
 
 
 
L 410/152

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

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

9028 

Gas, liquid or electricity supply 
or production meters, including 
calibrating meters therefor: 

-  Parts and accessories 

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

-  Other 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the non-

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

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

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

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

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

Revolution counters, production 
counters, taximeters, 
mileometers, pedometers and the 
like; speed indicators and 
tachometers, other than those of 
heading 9014 or 9015; 
stroboscopes 

Oscilloscopes, spectrum analysers 
and other instruments and 
apparatus for measuring or 
checking electrical quantities, 
excluding meters of 
heading 9028; instruments and 
apparatus for measuring or 
detecting alpha, beta, gamma, 
X-ray, cosmic or other ionizing 
radiations 

Measuring or checking 
instruments, appliances and 
machines, not specified or 
included elsewhere in this 
chapter; profile projectors 

Automatic regulating or 
controlling instruments and 
apparatus 

Parts and accessories (not 
specified or included elsewhere in 
this chapter) for machines, 
appliances, instruments or 
apparatus of Chapter 90 

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

9029 

9030 

9031 

9032 

9033 

ex Chapter 91 

Clocks and watches and parts 
thereof; except for: 

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

 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/153

(1) 

(2) 

(3) 

or 

(4) 

9105 

Other clocks 

Manufacture in which: 

-  the value of all the materials used 

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

-  the value of all the non-

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

9109 

Clock movements, complete and 
assembled 

Manufacture in which: 

9110 

Complete watch or clock 
movements, unassembled or 
partly assembled (movement 
sets); incomplete watch or clock 
movements, assembled; rough 
watch or clock movements 

-  the value of all the materials used 

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

-  the value of all the non-

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

Manufacture in which: 

-  the value of all the materials used 

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

-  within the above limit, the value 

of all the materials of 
heading 9114 used does not 
exceed 10% of the ex-works price 
of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

Manufacture: 

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

-  in which the value of all the 

materials used does not exceed 
40% of the ex-works price of the 
product 

9112 

Clock cases and cases of a similar 
type for other goods of this 
chapter, and parts thereof 

9113 

Watch straps, watch bands and 
watch bracelets, and parts thereof: 

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

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

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

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

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

 
 
L 410/154

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

-  Of base metal, whether or not 
gold- or silver-plated, or of 
metal clad with precious metal 

-  Other 

Chapter 92 

Musical instruments; parts and 
accessories of such articles 

Chapter 93 

Arms and ammunition; parts and 
accessories thereof 

ex Chapter 94 

ex 9401 and 
ex 9403 

Furniture; bedding, mattresses, 
mattress supports, cushions and 
similar stuffed furnishings; lamps 
and lighting fittings, not 
elsewhere specified or included; 
illuminated signs, illuminated 
name-plates and the like; 
prefabricated buildings; except 
for: 

Base metal furniture, 
incorporating unstuffed 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 included; 
illuminated signs, illuminated 
name-plates and the like, having a 
permanently fixed light source, 
and parts thereof not elsewhere 
specified or included 

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

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

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

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

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

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

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

or 

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

Manufacture from cotton cloth 
already made up in a form ready for 
use with materials of heading 9401 
or 9403, provided that: 

-  the value of the cloth does not 

exceed 25% of the ex-works price 
of the product, and 

-  all the other materials used are 

originating and are classified in a 
heading other than heading 9401 
or 9403 

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

 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/155

(1) 

(2) 

(3) 

or 

(4) 

9406 

Prefabricated buildings 

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

ex Chapter 95 

Toys, games and sports 
requisites; parts and accessories 
thereof; except for: 

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

9503 

Other toys; reduced-size ("scale") 
models and similar recreational 
models, working or not; puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

Manufacture: 

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

-  in which the value of all the 

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

Manufacture from materials of any 
heading, except that of the product. 
However, roughly-shaped blocks 
for making golf-club heads may be 
used 

ex Chapter 96 

Miscellaneous manufactured 
articles; except for: 

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

ex 9601 and 
ex 9602 

Articles of animal, vegetable or 
mineral carving materials 

ex 9603 

9605 

9606 

Brooms and brushes (except for 
besoms and the like and brushes 
made from marten or squirrel 
hair), hand-operated mechanical 
floor sweepers, not motorized, 
paint pads and rollers, squeegees 
and mops 

Travel sets for personal toilet, 
sewing or shoe or clothes 
cleaning 

Buttons, press-fasteners, snap-
fasteners and press-studs, button 
moulds and other parts of these 
articles; button blanks 

Manufacture from "worked" 
carving materials of the same 
heading as the product 

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

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 

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 410/156

EN

Official Journal of the European Union

30.12.2006

(1) 

(2) 

(3) 

or 

(4) 

9608 

9612 

Ball-point pens; felt-tipped and 
other porous-tipped pens and 
markers; fountain pens, 
stylograph pens and other pens; 
duplicating stylos; propelling or 
sliding pencils; pen-holders, 
pencil-holders and similar 
holders; parts (including caps and 
clips) of the foregoing articles, 
other than those of heading 9609 

Typewriter or similar ribbons, 
inked or otherwise prepared for 
giving impressions, whether or 
not on spools or in cartridges; 
ink-pads, whether or not inked, 
with or without boxes 

ex 9613 

Lighters with piezo-igniter 

ex 9614 

Smoking pipes and pipe bowls 

Manufacture from materials of any 
heading, except that of the product. 
However, nibs or nib-points of the 
same heading as the product may be 
used 

Manufacture: 

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

-  in which the value of all the 

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

Manufacture in which the value of 
all the materials of heading 9613 
used does not exceed 30% of the 
ex-works price of the product 

Manufacture from roughly-shaped 
blocks 

Chapter 97 

Works of art, collectors' pieces 
and antiques 

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

 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/157

ANNEX IIIa 

specimens of movement certificate EUR.1 and application  

for a movement certificate EUR.1 

Printing instructions 

1. 

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in 

the length may be allowed. The paper used must be white, sized for writing, not containing 

2
. It shall have a printed green guilloche 
mechanical pulp and weighing not less than 25 g/m

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 410/158

EN

Official Journal of the European Union

30.12.2006

1.  Exporter (Name, full address, country) 

MOVEMENT CERTIFICATE 

  EUR.1  No A 

000.000
See notes overleaf before completing this form. 

2.  Certificate used in preferential trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries, groups of countries or territories) 

4.  Country, group of 

5.  Country, group of 

countries or territory 
in which the products 
are considered as 
originating 

countries or territory of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

8. 

Item number; Marks and numbers; Number and kind of packages 1; 
Description of goods 

9.  Gross mass 

10.  Invoices 

(Optional) 

(kg) or other 
measure 
(litres, m3., 
etc.) 

1

If goods are not packed, indicate number of articles or state "in bulk" as appropriate 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/159

11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

I, the undersigned, declare that the goods described 
above meet the conditions required for the issue of 
this certificate. 

Place and date ………………........................ 

.......................................................................... 

(Signature) 

Declaration certified 

Export document 1 

Form ..................................No ….……... 

Of ………………………………………. 

Customs office .................................…… 

Issuing country or territory ......................Stamp 

................................................................... 

................................................................... 

Place and date ……………...................... 

................................................................... 

……............................................................ 

(Signature) 

1

Complete only where the regulations of the exporting country or territory require. 

 
                                                 
 
L 410/160

EN

Official Journal of the European Union

30.12.2006

13. REQUEST FOR VERIFICATION, to 

14. RESULT OF VERIFICATION 

Verification carried out shows that this certificate (1) 

(cid:1) was issued by the customs office indicated and 

that the information contained therein is accurate. 

(cid:1) does not meet the requirements as to authenticity 

and accuracy (see remarks appended). 

Verification of the authenticity and accuracy of this certificate 
is requested. 

.........................................……………………………….. 

...............................................……………................................. 

(Place and date) 

Stamp 

.....................................................…… 

(Signature) 

(Place and date) 

Stamp 

.....................................................… 

(Signature) 

_____________ 

(1) Insert X in the appropriate box. 

NOTES 

1. 

2. 

3. 

Certificate must not contain erasures or words written over one another. Any alterations 
must be made by deleting the incorrect particulars and adding any necessary corrections. 
Any such alteration must be initialled by the person who completed the certificate and 
endorsed by the Customs authorities of the issuing country or territory. 

No spaces must be left between the items entered on the certificate and each item must be 
preceded by an item number. A horizontal line must be drawn immediately below the last 
item. Any unused space must be struck through in such a manner as to make any later 
additions impossible. 

Goods must be described in accordance with commercial practice and with sufficient detail 
to enable them to be identified. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/161

APPLICATION FOR A MOVEMENT CERTIFICATE 

1.  Exporter (Name, full address, country) 

  EUR.1  No A 

000.000

See notes overleaf before completing this form. 

2.  Application for a certificate to be used in preferential 

trade between 

....................................................................................... 

3.  Consignee (Name, full adress, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries or groups of countries or territories) 

4.  Country, group of 

5.  Country, group of 

countries or territory 
in which the products 
are considered as 
originating 

countries or territory of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

8. 

Item number; Marks and numbers; Number and kind of packages 1 
Description of goods 

9.  Gross mass 

10.  Invoices 

(kg) or other 
measure 
(litres, m3., 
etc.) 

(Optional) 

1

If goods are not packed, indicate number of articles or state "in bulk" as appropriate 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
L 410/162

EN

Official Journal of the European Union

30.12.2006

DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described overleaf, 

DECLARE 

that the goods meet the conditions required for the issue of the attached certificate; 

SPECIFY 

as follows the circumstances which have enabled these goods to meet the above 
conditions: 

..................................................................................................................................... 

..................................................................................................................................... 

..................................................................................................................................... 

..................................................................................................................................... 

SUBMIT 

the following supporting documents1: 

..................................................................................................................................... 

..................................................................................................................................... 

..................................................................................................................................... 

..................................................................................................................................... 

UNDERTAKE 

to submit, at the request of the appropriate authorities, any supporting evidence which 
these authorities may require for the purpose of issuing the attached certificate, and 
undertake, if required, to agree to any inspection of my accounts and to any check on 
the processes of manufacture of the above goods, carried out by the said authorities; 

REQUEST 

the issue of the attached certificate for these goods. 

.......................................................  

(Place and date) 

.......................................................  

(Signature) 

1

For example: import documents, movement certificates, invoices, manufacturer's declarations, 
etc., referring to the products used in manufacture or to the goods re-exported in the same 
state. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/163

ANNEX IIIb 

specimens of movement certificate EUR-MED and application 

for a movement certificate EUR-MED 

Printing instructions 

1. 

Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in 

the length may be allowed. The paper used must be white, sized for writing, not containing 

mechanical pulp and weighing not less than 25 g/m

2
. 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 410/164

EN

Official Journal of the European Union

30.12.2006

1.  Exporter (Name, full address, country) 

MOVEMENT CERTIFICATE 

  EUR-MED No A 

000.000

See notes overleaf before completing this form. 

2.  Certificate used in preferential trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries, groups of countries or territories) 

4.  Country, group of 

5.  Country, group of 

countries or territory 
in which the products 
are considered as 
originating 

countries or territory of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

(cid:1) Cumulation applied with ………………… 
(name of the country/countries) 

(cid:1) No cumulation applied.  
(Insert X in the appropriate box) 

8. 

Item number; Marks and numbers; Number and kind of packages1; 
Description of goods 

9.  Gross mass 

10.  Invoices 

(kg) or other 
measure 
(litres, m3, 
etc.) 

(Optional) 

1

If goods are not packed, indicate number of articles or state "in bulk" as appropriate 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
30.12.2006

EN

Official Journal of the European Union

L 410/165

11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document 1 

I, the undersigned, declare that the goods described 
above meet the conditions required for the issue of 
this certificate. 

Form ..................................No ….……... 

Place and date ………………........................ 

Of ………………………………………. 

.......................................................................... 

Customs office .................................…… 

(Signature) 

Issuing country or territory ......................Stamp 

................................................................... 

................................................................... 

Place and date ……………...................... 

................................................................... 

……............................................................ 

(Signature) 

1

Complete only where the regulations of the exporting country or territory require. 

 
                                                 
 
L 410/166

EN

Official Journal of the European Union

30.12.2006

13. REQUEST FOR VERIFICATION, to 

14. RESULT OF VERIFICATION 

Verification carried out shows that this certificate (1) 

(cid:1) was issued by the customs office indicated and 
that the information contained therein is accurate. 

(cid:1) does not meet the requirements as to authenticity 
and accuracy (see remarks appended). 

Verification of the authenticity and accuracy of this certificate 
is requested. 

.........................................……………………………….. 

...............................................……………................................. 

(Place and date) 

Stamp 

.....................................................…… 

(Signature) 

(Place and date) 

Stamp 

.....................................................… 

(Signature) 

_____________ 

(1) Insert X in the appropriate box. 

NOTES 

1. 

2. 

3. 

Certificate must not contain erasures or words written over one another. Any alterations 
must be made by deleting the incorrect particulars and adding any necessary corrections. 
Any such alteration must be initialled by the person who completed the certificate and 
endorsed by the Customs authorities of the issuing country or territory. 

No spaces must be left between the items entered on the certificate and each item must be 
preceded by an item number. A horizontal line must be drawn immediately below the last 
item. Any unused space must be struck through in such a manner as to make any later 
additions impossible. 

Goods must be described in accordance with commercial practice and with sufficient detail 
to enable them to be identified. 

 
 
 
 
 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/167

APPLICATION FOR A MOVEMENT CERTIFICATE 

1.  Exporter (Name, full address, country) 

  EUR-MED No A 

000.000

See notes overleaf before completing this form. 

2.  Application for a certificate to be used in preferential 

trade between 

....................................................................................... 

3.  Consignee (Name, full address, country) (Optional) 

and 

....................................................................................... 

(Insert appropriate countries or groups of countries or territories) 

4.  Country, group of 

5.  Country, group of 

countries or territory 
in which the products 
are considered as 
originating 

countries or territory of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

(cid:1) Cumulation applied with ………………… 
(name of the country/countries) 

(cid:1) No cumulation applied.  

(Insert X in the appropriate box) 

8. 

Item number; Marks and numbers; Number and kind of packages1 
Description of goods 

9.  Gross mass 

10.  Invoices 

(kg) or other 
measure 
(litres, m3, 
etc.) 

(Optional) 

1

If goods are not packed, indicate number of articles or state "in bulk" as appropriate 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
L 410/168

EN

Official Journal of the European Union

30.12.2006

I, the undersigned, exporter of the goods described overleaf, 

DECLARATION BY THE EXPORTER 

DECLARE 

SPECIFY 

that the goods meet the conditions required for the issue of the attached 
certificate; 

as follows the circumstances which have enabled these goods to meet the above 
conditions: 

..........................................................................................................................  

..........................................................................................................................  

..........................................................................................................................  

..........................................................................................................................  

SUBMIT 

the following supporting documents

1:

..........................................................................................................................  

..........................................................................................................................  

..........................................................................................................................  

..........................................................................................................................  

UNDERTAKE 

to submit, at the request of the appropriate authorities, any supporting evidence 
which these authorities may require for the purpose of issuing the attached 
certificate, and undertake, if required, to agree to any inspection of my accounts 
and to any check on the processes of manufacture of the above goods, carried 
out by the said authorities; 

REQUEST 

the issue of the attached certificate for these goods. 

................................................... 

(Place and date) 

................................................... 

(Signature) 

1

For example: import documents, movement certificates, invoices, manufacturer's declarations, 
etc., referring to the products used in manufacture or to the goods re-exported in the same 
state.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/169

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 n° .. 

(1)

Spanish version  

…

.) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 

preferencial . …

(2)
. 

Czech version 

(1)

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …

) prohlašuje, že kromě 

zřetelně označených, mají tyto výrobky preferenční původ v …

(2)
. 

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)
. 

German version 

(1)

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...

) der Waren, auf die sich dieses 

Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, 

(2)

präferenzbegünstigte ...

 Ursprungswaren sind. 

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...

(2)

) deklareerib, et 

need tooted on ...

 sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 

Estonian version 

(1)

Greek version  

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. 

(1)

...

) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής 

καταγωγής ...

(2)
. 

L 410/170

EN

Official Journal of the European Union

30.12.2006

The exporter of the products covered by this document (customs authorization No ...

(2)

(1)

) declares 

that, except where otherwise clearly indicated, these products are of ...

 preferential origin. 

English version 

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...

(2)

que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... 

). 

(1)

) déclare 

French version 

Italian version 

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...

dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...

(1)

) 

(2)
. 

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …

), deklarē, ka, 

iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …

(2)
. 

Latvian version 

(1)

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...

(2) 

) deklaruoja, kad, 

jeigu kitaip nenurodyta, tai yra ... 

preferencinės kilmės prekės. 

Lithuanian version 

(1)

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …

(2)

) kijelentem, hogy eltérő 

jelzés hianyában az áruk kedvezményes …

 származásúak. 

Hungarian version 

(1)

Maltese version 

(1)

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …

li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …

) jiddikjara 
(2)
. 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...

), 

(1)

Dutch version 

verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële 

... oorsprong zijn 

(2)
. 

30.12.2006

EN

Official Journal of the European Union

L 410/171

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …

(2)

(1)

) deklaruje, 

że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …

 preferencyjne pochodzenie. 

Polish version 

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...

) 

(1)

Portuguese version 

declara que, salvo expressamente indicado em contrário, estes produtos são de origem 

preferencial ...

(2)
. 

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …

(2)

razen če ni drugače jasno navedeno, ima to blago preferencialno …

 poreklo. 

(1)

) izjavlja, da, 

Slovenian version 

Slovak version 

(1)

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …

) vyhlasuje, že okrem 

zreteľne označených, majú tieto výrobky preferenčný pôvod v …

(2)
. 

Finnish version 

(1)

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...

) ilmoittaa, että nämä tuotteet 

ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita 

(2)
. 

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...

) 

försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung 

(2)
. 

(1)

Swedish version 

L 410/172

EN

Official Journal of the European Union

30.12.2006

Износителят на продуктите, обхванати от този документ (митническо разрешение № …

) 

(1)

Bulgarian version 

декларира, че освен където ясно е отбелязано друго, тези продукти са с …... 
(2)

преференциален произход. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

............................................................................................................................................

(Place and date)

3

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 

2

3

4

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. 
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products originating in Ceuta and Melilla, the exporter must clearly indicate them in the 
document on which the declaration is made out, by means of the symbol "CM". 
These indications may be omitted if the information is contained on the document itself. 
In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 

  
 
 
 
 
                                                 
 
 
 
 
30.12.2006

EN

Official Journal of the European Union

L 410/173

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. 

Spanish version  

El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. 

(1)

…

.) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 

preferencial . …

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Czech version 

(1)

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …

) prohlašuje, že kromě 

zřetelně označených, mají tyto výrobky preferenční původ v …

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Danish version  

(2)
. 

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)  

(3)

- no cumulation applied 

German version 

(1)

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...

) der Waren, auf die sich dieses 

Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, 

(2)

präferenzbegünstigte ...

 Ursprungswaren sind. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

  
  
  
  
L 410/174

EN

Official Journal of the European Union

30.12.2006

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...

(2)

) deklareerib, et 

need tooted on ...

 sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 

Estonian version 

(1)

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Greek version  

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. 

(1)

...

) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής 

καταγωγής ...

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

The exporter of the products covered by this document (customs authorization No ...

(2)

(1)

) declares 

that, except where otherwise clearly indicated, these products are of ...

 preferential origin. 

English version 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...

(2)

que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... 

). 

(1)

) déclare 

French version 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Italian version 

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...

dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...

(1)

) 

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

  
  
  
  
  
30.12.2006

EN

Official Journal of the European Union

L 410/175

Latvian version 

(1)

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …

), deklarē, ka, 

iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...

(2) 

) deklaruoja, kad, 

jeigu kitaip nenurodyta, tai yra ... 

preferencinės kilmės prekės. 

Lithuanian version 

(1)

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …

(2)

) kijelentem, hogy eltérő 

Hungarian version 

(1)

jelzés hianyában az áruk kedvezményes …

 származásúak. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Maltese version 

(1)

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …

li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …

) jiddikjara 
(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...

), 

(1)

Dutch version 

verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële 

... oorsprong zijn 

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

  
  
  
  
  
L 410/176

EN

Official Journal of the European Union

30.12.2006

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …

(2)

(1)

) deklaruje, 

że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …

 preferencyjne pochodzenie. 

Polish version 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...

) 

(1)

Portuguese version 

declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial 

(2)
. 

...

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …

(2)

) izjavlja, da, 

razen če ni drugače jasno navedeno, ima to blago preferencialno …

 poreklo. 

Slovenian version 

(1)

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Slovak version 

(1)

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …

) vyhlasuje, že okrem 

zreteľne označených, majú tieto výrobky preferenčný pôvod v …

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Finnish version 

(1)

(2)
. 

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...

) ilmoittaa, että nämä tuotteet 

ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita 

(2)
. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

  
  
  
  
  
30.12.2006

EN

Official Journal of the European Union

L 410/177

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...

) 

försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung 

(2)
. 

(1)

Swedish version 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

Износителят на продуктите, обхванати от този документ (митническо разрешение № …

) 

(1)

Bulgarian version 

декларира, че освен където ясно е отбелязано друго, тези продукти са с …... 
(2)

преференциален произход. 

- cumulation applied with ……..(name of the country/countries)  

(3)

- no cumulation applied 

............................................................................................................................................

(Place and date)

4

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 

2

3

4

5

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. 
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". 
Complete and delete where necessary. 
These indications may be omitted if the information is contained on the document itself. 
In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 

  
  
 
 
 
 
                                                 
 
 
 
 
L 410/178

EN

Official Journal of the European Union

30.12.2006

JOINT DECLARATION 

concerning the Principality of Andorra 

1. 

Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the 

Harmonised System shall be accepted by Bulgaria as originating in the Community within 

the meaning of this 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 Bulgaria as 

originating in the Community within the meaning of this Agreement. 

2. 

Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of 

the abovementioned products.