Proposal for a COUNCIL DECISION on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union Proposal for a COUNCIL AND COMMISSION DECISION on the conclusion of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union
Date: 2007-10-17
Institutions: Provisional data
Subjects: Bulgaria, Croatia, European Community, Romania, accession to the European Union, agricultural production, association agreement (EU), import, protocol to an agreement, tariff quota

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 17.10.2007 
COM(2007) 612 final 

2007/0215 (AVC) 

Proposal for a 

COUNCIL DECISION 

on the signing and provisional application of a Protocol to the Stabilisation and 
Association Agreement between the European Communities and their Member States, 
of the one part, and the Republic of Croatia, of the other part, to take account of the 
accession of the Republic of Bulgaria and Romania to the European Union 

Proposal for a 

COUNCIL AND COMMISSION DECISION  

on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and their Member States, of the one part, and the 
Republic of Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf 
of the Community and its Member States, with the Republic of Croatia in order to conclude a 
Protocol to the Stabilisation and Association Agreement between the European Communities 
and their Member States, of the one part, and the Republic of Croatia, of the other part, to take 
account of the accession of the Republic of Bulgaria and Romania to the European Union.  

These negotiations started on 14 December 2006, following prior technical consultations with 
Croatia  on  the  issue.  Further  negotiating  rounds  took  place  on  14  February  2007  and 
17 April 2007.  The  Protocol  was  initialled  by  the  Commission  and  the  Government  of  the 
Republic of Croatia on 19 July 2007. The text of the initialled protocol is attached. 

The  attached  proposals  are  for  (1)  a  Council  decision  on  the  signature  and  provisional 
application of the protocol and (2) a Council and Commission decision on the conclusion of 
the protocol. 

The Commission proposes that the Council: 

-  decides  on  the  signature  and  provisional  application  of  the  Protocol  on  behalf  of  the 
European Community; 

-  concludes  the  protocol  on  behalf  of  the  European  Community  and  its  Member  States  and 
gives its approval for conclusion by the European Atomic Energy Community. 

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2007/0215 (AVC) 

Proposal for a 

COUNCIL DECISION 

on the signing and provisional application of a Protocol to the Stabilisation and 
Association Agreement between the European Communities and their Member States, 
of the one part, and the Republic of Croatia, of the other part, to take account of the 
accession of the Republic of Bulgaria and Romania to the European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article 310  in  conjunction  with  the  second  sentence  of  Article  300  (2),  first  subparagraph 
thereof, 

Having regard to the Act annexed to the Treaty of Accession and in particular Article 6 (2) 
thereof, 

Having regard to the proposal from the Commission1, 

Whereas: 

(1) 

On 23 October 2006 the Council authorised the Commission to open negotiations, on 
behalf of the Community and its Member States, with the Republic of Croatia in order 
to  conclude  a  Protocol  to  the  Stabilisation  and  Association  Agreement  between  the 
European Communities and their Member States, of the one part, and the Republic of 
Croatia, of the other part, to take account of the accession of the Republic of Bulgaria 
and Romania to the European Union, 

(2) 

These  negotiations  have  been  successfully  completed  and  subject  to  its  possible 
conclusion  at  a  later  date,  the  Protocol  should  be  signed  on  behalf  of  the  European 
Community, 

(3) 

The Protocol should be applied on a provisional basis with effect from 1 August 2007, 

HAS DECIDED AS FOLLOWS:  

Article 1 

The  President  of  the  Council  is  hereby  authorised  to  designate  the  person(s)  empowered  to 
sign, on behalf of the European Community, the Protocol to the Stabilisation and Association 
Agreement between the European Communities and their Member States, of the one part, and 

1 

OJ C […], […], p.[…]. 

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the Republic of Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union, subject to a possible conclusion at a later stage. 

Pending  its  entry  into  force,  the  Protocol  shall  be  applied  on  a  provisional  basis  from 
1 August 2007. 

Article 2 

The text of the Protocol is attached to this Decision. 

Done at Brussels,  

For the Council 
The President 

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Proposal for a 

COUNCIL AND COMMISSION DECISION  

on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and their Member States, of the one part, and the 
Republic of Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

THE COMMISSION OF THE EUROPEAN COMMUNITIES, 

Having regard to the Treaty establishing the European Community, and in particular Article 
310  in  conjunction  with  the  second  sentence  of  Article  300(2),  first  subparagraph,  and  the 
second subparagraph of Article 300(3) thereof, 

Having  regard  to  the  Treaty  establishing  the  European  Atomic  Energy  Community,  and  in 
particular the second paragraph of Article 101 thereof, 

Having regard to the Act of Accession annexed to the Treaty of Accession and in particular 
Article 6(2) thereof, 

Having regard to the proposal from the Commission,2 

Having regard to the assent of the European Parliament3, 

Having regard to the Council’s approval pursuant to Article 101 of the Treaty establishing the 
European Atomic Energy Community, 

Whereas: 

(1) 

The  Protocol  to  the  Stabilisation  and  Association  Agreement  between  the  European 
Communities and their Member States, of the one part, and the Republic of Croatia, of 
the  other  part,  to  take  account  of  the  accession  of  the  Republic  of  Bulgaria  and 
Romania  to  the  European  Union,  has  been  signed  on  behalf  of  the  European 
Community on … in accordance with Council decision no….. 

(2) 

The Protocol should be concluded. 

2 
3 

OJ C […], […], p.[…]. 
OJ C […], […], p.[…]. 

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HAVE DECIDED AS FOLLOWS:  

Article 1 

The  Protocol  to  the  Stabilisation  and  Association  Agreement  between  the  European 
Communities  and  their  Member  States,  of  the  one  part,  and  the  Republic  of  Croatia,  of  the 
other part, to take account of the accession of the Republic of Bulgaria and Romania to the 
the 
European  Union 
European Atomic Energy Community and the Member States.  

is  hereby  approved  on  behalf  of 

the  European Community, 

The text of the Protocol is annexed to this Decision. 

Article 2 

The  President  of  the  Council  shall,  on  behalf  of  the  European  Community  and  its  Member 
States,  deposit  the  instruments  of  approval  provided  for  in  Article  12  of  the  Protocol.  The 
President of the Commission shall simultaneously deposit these instruments on behalf of the 
European Atomic Energy Community. 

Done at Brussels,  

For the Commission 
The President 

For the Council 
The President 

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PROTOCOL 

to the Stabilisation and Association Agreement between the European 
Communities and their Member States, of the one part, and the Republic of 
Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union 

THE KINGDOM OF BELGIUM, 

THE REPUBLIC OF BULGARIA, 

THE CZECH REPUBLIC, 

THE KINGDOM OF DENMARK, 

THE FEDERAL REPUBLIC OF GERMANY, 

THE REPUBLIC OF ESTONIA, 

IRELAND, 

THE HELLENIC REPUBLIC, 

THE KINGDOM OF SPAIN, 

THE FRENCH REPUBLIC, 

THE ITALIAN REPUBLIC, 

THE REPUBLIC OF CYPRUS, 

THE REPUBLIC OF LATVIA, 

THE REPUBLIC OF LITHUANIA, 

THE GRAND DUCHY OF LUXEMBOURG, 

THE REPUBLIC OF HUNGARY, 

THE REPUBLIC OF MALTA, 

THE KINGDOM OF THE NETHERLANDS, 

THE REPUBLIC OF AUSTRIA, 

THE REPUBLIC OF POLAND, 

THE PORTUGUESE REPUBLIC, 

ROMANIA, 

THE REPUBLIC OF SLOVENIA, 

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THE SLOVAK REPUBLIC, 

THE REPUBLIC OF FINLAND, 

THE KINGDOM OF SWEDEN, 

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN 

IRELAND, 

hereinafter  referred  to  as  the  'Member  States'  represented  by  the 

Council of the European Union, and 

THE  EUROPEAN  COMMUNITY,  THE  EUROPEAN  ATOMIC 

ENERGY COMMUNITY, 

hereinafter referred to as 'the Communities' represented by the Council 

of the European Union and the European Commission, 

of the one part, and 

THE REPUBLIC OF CROATIA, 

of the other part, 

Having regard to the accession of the Republic of Bulgaria and Romania (hereinafter 
referred  to  as  'the  new  Member  States')  to  the  European  Union  and  thereby  to  the 
Community on 1 January 2007, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

The  Stabilisation  and  Association  Agreement  between 
the  European 
Communities  and  their  Member  States,  of  the  one  part,  and  the  Republic  of 
Croatia, of the other part, (hereinafter referred to as 'the SAA') was signed in 
Luxemburg on 29 October 2001 and entered into force on 1 February 2005; 

The Treaty concerning the accession of the Republic of Bulgaria and Romania 
to  the  European  Union  (hereinafter  referred  to  as  'the  Treaty  of  Accession') 
was signed in Luxembourg on 25 April 2005; 

The  Republic  of  Bulgaria  and  Romania  acceded  to  the  European  Union  on 
1 January 2007; 

Pursuant  to  Article  6(2)  of  the  Act  of  Accession  annexed  to  the  Treaty  of 
Accession the accession of the new Member States to the SAA shall be agreed 
by the conclusion of a protocol to the SAA; 

Consultations pursuant to Article 36(3) of the SAA have taken place so as to 
ensure  that  account  is  taken  of  the  mutual  interests  of  the  Community  and 
Croatia stated in this Agreement; 

HAVE AGREED AS FOLLOWS: 

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SECTION I 

CONTRACTING PARTIES 

Article 1 

The  Republic  of  Bulgaria  and  Romania  shall  be  Parties  to  the  Stabilisation  and 
Association Agreement between the European Communities and their Member States, 
of the one part, and the Republic of Croatia, of the other part, signed in Luxemburg on 
29 October 2001 and shall respectively adopt and take note, in the same manner as the 
other Member States of the Community, of the texts of the Agreement, as well as of 
the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed 
on the same date. 

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES 
AND PROTOCOLS 

SECTION II 

AGRICULTURAL PRODUCTS 

Article 2 

Agricultural Products sensu stricto 

1. Annex IV(a) and Annex IV(c) to the SAA shall be replaced by the text of Annex I 
to this Protocol. 

2. Annex IV(b) and Annex IV(d) to the SAA shall be replaced by the text of Annex II 
to this Protocol. 

3. Annex IV(e) to the SAA shall be replaced by the text of Annex III to this Protocol. 

4. Annex IV(f) to the SAA shall be replaced by the text of Annex IV to this Protocol. 

5. Annex IV(g) to the SAA shall be replaced by the text of Annex V to this Protocol. 

Article 3 

Fisheries products 

1. Annex V(a) to the SAA shall be replaced by the text of Annex VI to this Protocol. 

2. Annex V(b) to the SAA shall be replaced by the text of Annex VII to this Protocol. 

Article 4 

Processed agricultural products 

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Annex I and Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex 
VIII to this Protocol. 

Article 5 

Wine Agreement 

Annex I (Agreement between the European Community and the Republic of Croatia 
on  reciprocal  preferential  trade  concessions  for  certain  wines,  referred  to  in 
Article 27 (4) of the SAA) to the Additional Protocol adjusting the trade aspects of the 
SAA,  to  take  account  of  the  outcome  of  the  negotiations  between  the  parties  on 
reciprocal  preferential  concessions  for  certain  wines,  the  reciprocal  recognition, 
protection  and  control  of  wine  names  and  the  reciprocal  recognition,  protection  and 
control of designations for spirits and aromatised drinks, shall be replaced by the text 
of Annex IX to this Protocol. 

SECTION III 

RULES OF ORIGIN 

Article 6 

Protocol 4 to the SAA shall be replaced by the text of Annex X to this Protocol. 

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TRANSITIONAL PROVISIONS 

SECTION IV 

Article 7 

WTO 

The  Republic  of  Croatia  undertakes  that  it  shall  not  make  any  claim,  request  or 
referral  nor  modify  or  withdraw  any  concession  pursuant  to  GATT  1994  Articles 
XXIV.6 and XXVIII in relation to this enlargement of the Community. 

Article 8 

Proof of origin and administrative cooperation 

1. Proofs of origin properly issued by either the Republic of Croatia or a new Member 
State  in  the  framework  of  preferential  agreements  or  autonomous  arrangements 
applied between them shall be accepted in the respective countries, provided that: 

the acquisition of such origin confers preferential tariff treatment on the basis 

(a) 
of the preferential tariff measures contained in the SAA; 

the proof of origin and the transport documents were issued no later than the 

(b) 
day before the date of accession; 

the proof of origin is submitted to the customs authorities within the period of 

(c) 
four months from the date of accession. 

Where goods were declared for importation in either the Republic of Croatia or a new 
Member  State,  prior  to  the  date  of  accession,  under  preferential  agreements  or 
autonomous  arrangements  applied  between  the  Republic  of  Croatia  and  that  new 
Member  State  at  that  time,  proof  of  origin  issued  retrospectively  under  those 
agreements or arrangements may also be accepted provided that it is submitted to the 
customs authorities within the period of four months from the date of accession. 

2.  The  Republic  of  Croatia  and  the  new  Member  States  are  authorised  to  retain  the 
authorisations with which the status of “approved exporters” has been granted in the 
framework  of  preferential  agreements  or  autonomous  arrangements  applied  between 
them, provided that: 

such a provision is also provided for in the agreement concluded prior to the 

(a) 
date of accession between the Republic of Croatia and the Community; and 

(b) 

the approved exporters apply the rules of origin in force under that agreement. 

These  authorisations  shall  be  replaced,  no  later  than  one  year  after  the  date  of 
accession, by new authorisations issued under the conditions of the SAA. 

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3. Requests for subsequent verification of proof of origin issued under the preferential 
agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall 
be accepted by the competent customs authorities of either the Republic of Croatia or 
the  Member  States  for  a  period  of  three  years  after  the  issue  of  the  proof  of  origin 
concerned  and  may  be  made  by  those  authorities  for  a  period  of  three  years  after 
acceptance of the proof of origin submitted to those authorities in support of an import 
declaration. 

Article 9 

Goods in transit 

1.  The  provisions  of  the  SAA  may  be  applied  to  goods  exported  from  either  the 
Republic of Croatia to one of the new Member States or from one of the new Member 
States to the Republic of Croatia, which comply with the provisions of Protocol 4 to 
the SAA and that on the date of accession are either en route or in temporary storage, 
in  a  customs  warehouse  or  in  a  free  zone  in  the  Republic  of  Croatia  or  in  that  new 
Member State. 

2.  Preferential  treatment  may  be  granted  in  such  cases,  subject  to  the  submission  to 
the customs authorities of the importing country, within four months from the date of 
accession, of a proof of origin issued retrospectively by the customs authorities of the 
exporting country. 

Article 10 

Quotas in 2007 

For  the  year  2007,  the  volumes  of  the  new  tariff  quotas  and  the  increases  of  the 
volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, 
taking into account the part of the period elapsed before 1 August 2007. 

GENERAL AND FINAL PROVISIONS 

SECTION V 

Article 11 

This Protocol and the annexes thereto shall form an integral part of the SAA. 

Article 12 

1.  This  Protocol  shall  be  approved  by  the  Community,  through  the  Council  of  the 
European Union on behalf of the  Member States, and by the Republic of Croatia in 
accordance with their own procedures.  

2.  The  Parties  shall  notify  each  other  of  the  completion  of  the  corresponding 
procedures referred to in the preceding paragraph. The instruments of approval shall 
be deposited with the General Secretariat of the Council of the European Union. 

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Article 13 

1. This Protocol shall enter into force on the first day of the first month following the 
date of the deposit of the last instrument of approval. 

2. If not all the instruments of approval of this Protocol have been deposited before 1 
August 2007, this Protocol shall apply provisionally with effect from 1 August 2007.  

Article 14 

This  Protocol  is  drawn  up  in  duplicate  in  the  Bulgarian,  Czech,  Danish,  Dutch, 
English, Estonian, Irish, Finnish, French, German, Greek, Hungarian, Italian, Latvian, 
Lithuanian,  Maltese,  Polish,  Portuguese,  Romanian,  Slovak,  Slovene,  Spanish, 
Swedish, and Croatian languages, each of these texts being equally authentic. 

Article 15 

The text of the SAA, including the Annexes and Protocols which form an integral part 
thereof,  and  the  Final  Act  together  with  the  declarations  annexed  thereto  shall  be 
drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in 
the  same  way  as  the  original  texts.  The  Stabilisation  and  Association  Council  shall 
approve these texts. 

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ANNEX I 

'Annex IV(a) and IV (c) 

Croatian tariff concessions for agricultural products 

(Duty-free for unlimited quantities) 

(referred to in Article 27(3)(a)(i) and 27(3)(b)(i)) 

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Croatian tariff 
code (1 
0105 19 20 
0105 19 90 
0106 90 00 10 
0205 00 
0206 
0208 
0407 00 30 
0407 00 90 
0410 00 00 
0504 00 00 
0604 
0714 
0801 
0802 
0803 00 
0804 10 00 
0804 30 00 
0805 40 00 
0805 50 
0805 90 00 
0806 20 
0807 20 00 
0811 
0812 
0813 
0814 00 00 
0901 11 00 
0901 12 00 
0902 
0904 
0905 00 00 
0906 
0907 00 00 
0908 
0909 
0910 
1001 10 00 
1002 00 00 10 
1003 00 10 
1004 00 00 10 
1005 10 

Croatian tariff 
code (1 

Croatian tariff 
code (1 

Croatian tariff 
code (1 

2303 10 
2303 20  
2303 30 00 
2304 00 00 
2305 00 00 
2306 41 00 
2306 49 00 
2306 90 05 
2307 00 
2308 00 
2309 10 

1006 
1007 00 
1008  
1106 
1108 
1109 00 00 
1209 
1210 
1211 
1212 99 30 
1212 99 41 
1212 99 49 
1212 99 70 
1213 00 00 
1214 
1301 
1302 
1501 00 11 
1501 00 19 10 
1501 00 90 
1502 00 
1503 00 
1504 
1516 10 
1603 00 
1702 11 00 
1702 19 00 
1702 60 
1703 10 00 
2003 10 
2003 20 00 
2005 60 00 
2007 91 
2008 19 
2008 20 
2008 30 
2008 80 
2008 99 36 
2008 99 38 
2008 99 49 10 
2008 99 67 10 

2008 99 99 10 
2009 11 
2009 19 11 
2009 19 19 
2009 19 98 10 
2009 29 11 
2009 29 19 
2009 29 99 10 
2009 39 11 
2009 39 19 
2009 39 39 10 
2009 49 11 
2009 49 19 
2009 49 99 10 
2009 79 11 
2009 79 19 
2009 79 99 10 
2009 80 11 
2009 80 19 
2009 80 34 
2009 80 35 
2009 80 36 
2009 80 38 
2009 80 69 10 
2009 80 96 10 
2009 80 97 10 
2009 80 99 10 
2009 80 99 20 
2009 90 11 
2009 90 19 
2009 90 21 
2009 90 29 
2009 90 39 10 
2009 90 49 10 
2009 90 59 10 
2009 90 79 10 
2009 90 97 10 
2009 90 98 10 
2301 
2302 10 
2302 40 

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(1) 

As defined by the Croatian Customs Tariff – published in NN 134/2006, as amended.' 

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ANNEX II 

'Annex IV(b) and IV(d) 

Croatian tariff concessions for agricultural products 

(Duty-free within quota as from 1 August 2007) 

(referred to in Article 27(3)(a)(ii) and 27(3)(c)(i)) 

Croatian 
tariff code 

Description 

Annual tariff 
quota (tonnes) 

Yearly 
increase
(tonnes) 

Live swine, other than pure-bred breeding animals 

Live sheep and goats 
Meat of bovine animals, fresh or chilled 
Meat of sheep or goats, fresh, chilled or frozen 
Meat and edible offal, of the poultry of heading 0105, fresh, 
chilled or frozen 
Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal 
Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter 
Milk and cream, concentrated or containing added sugar or 
other sweetening matter 
Butter 
Cheese and curd 

Cheese and curd, other than Gouda 

0103 91 
0103 92 
0104 
0201 
0204 

0207 

0210 

0401 

0402 

0405 10 
0406 
0406 excl 
0406 90 78 
0406 90 78 
0409 00 00 

0602 

Gouda 
Natural honey 
Other live plants (including their roots), cuttings and slips; 
mushroom spawn 
0602 90 10  Mushroom spawn 
0701 90 10 
0702 00 00 
0703 20 00 

Potatoes, fresh, or chilled, for the manufacture of starch 
Tomatoes, fresh or chilled 
Garlic, fresh or chilled 
Dried vegetables, whole, cut, sliced, broken or in powder, but 
not further prepared 
Oranges, fresh or dried 
Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids, fresh or dried 
Grapes, fresh 
Apples, fresh 
Apricots, fresh 

0712 

0805 10 

0805 20 

0806 10 
0808 10 * 
0809 10 00 

625 

1 500 
200 
1 325 

870 

545 

17 250 

17 750 

330 
2 500 

800 

350 
20 

12 

9 400 
1 000 
9 375 
1 250 

1 050 

31 250 

3 000 

10 000 
5 800 
1 250 

25 

- 
- 
5 

30 

15 

150 

700 

10 
100 

- 

- 
- 

- 

- 
- 
375 
50 

- 

1 250 

120 

400 

50 

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Description 

Annual tariff 
quota (tonnes) 

Strawberries, fresh 
Rye 
Wheat or meslin flour 
Cereal groats, meal and pellets 
Sunflower seeds, whether or not broken 
Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified 
Olive oil and its fractions, whether or not refined, but not 
chemically modified 
Rape, colza or mustard oil and fractions thereof, whether or 
not refined, but not chemically modified, other than crude oil 

Other prepared or preserved meat, meat offal or blood, of 
swine 

Cane or beet sugar and chemically pure sucrose, in solid form 
Tomatoes prepared or preserved otherwise than by vinegar or 
acetic acid 
Other vegetables and mixtures of vegetables prepared or 
preserved otherwise than by vinegar or acetic acid, frozen 
Other vegetables and mixtures of vegetables prepared or 
preserved otherwise than by vinegar or acetic acid, not frozen 
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or 
nut pastes, obtained by cooking, whether or not containing 
added sugar or other sweetening matter, other than 
homogenised preparations or of citrus fruit 

250 
1 000 
250 
100 
125 

1 230 

450 

100 

375 

7 125 

6 150 

125 

200 

130 

Yearly 
increase
(tonnes) 
10 
100 
- 
- 
5 

10 

20 

- 

15 

285 

240 

5 

- 

- 

Orange juice, not frozen, of a Brix value not exceeding 67 

2 250 

90 

Apple juice, juice of any other single fruit or vegetable, 
mixtures of juices 

200 

- 

Juices of any other single fruit or vegetable, of a Brix value 
not exceeding 67 

375 

15 

Croatian 
tariff code 

0810 10 00 
1002 00 00 
1101 00 
1103 
1206 00 

1507 

1509 

1514 19 
1514 99 
1602 41 
1602 42 
1602 49 
1701 

2002 

2004 90 

2005 91 00 
2005 99 

2007 99 

2009 12 00 
2009 19 91 
2009 19 98 
2009 71 
2009 79 
2009 80 
2009 90 
2009 80 50 
2009 80 61 
2009 80 63 
2009 80 69 
2009 80 71 
2009 80 73 
2009 80 79 

2009 80 85 
2009 80 86 

EN 

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Croatian 
tariff code 

2009 80 88 
2009 80 89 
2009 80 95 
2009 80 96 
2009 80 97 
2009 80 99 
2106 90 30 
2106 90 51 
2106 90 55 
2106 90 59 

2302 30 

2309 90 

Description 

Annual tariff 
quota (tonnes) 

Yearly 
increase
(tonnes) 

Food preparations not elsewhere specified or included: 
flavoured or coloured sugar syrups 

Bran, sharps and other residues, whether or not in the form of 
pellets, derived from the sifting, milling or other working of 
wheat 
Preparations of a kind used in animal feeding, other than dog 
or cat food put up for retail sale 

550 

6 200 

1 350 

- 

- 

- 

* Quota shall be allocated in the period from 21 February – 14 September.' 

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ANNEX III 

'Annex IV(e) 

Croatian tariff concessions for agricultural products 

(50% of MFN duties for unlimited quantities) 

(referred to in Article 27(3)(c)(ii)) 

Description 

Live sheep and goats 
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys 
and guinea fowls: 
- Weighing not more than 185 g: 
- - Turkeys 
- Other: 
- - Fowls of the species Gallus domesticus: 
- - - Light line chicken 
- - - Light line separated hens 
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, 
chilled, frozen, salted, in brine, dried or smoked 
Whey, whether or not concentrated or containing added sugar or other sweetening matter; 
products consisting of natural milk constituents, whether or not containing added sugar or 
other sweetening matter, not elsewhere specified or included 
Birds’ eggs, in shell, fresh, preserved or cooked: 
- Of poultry: 
- - Other: 
- - - Turkey eggs 
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in 
flower; chicory plants and roots other than roots of heading 1212 
Other live plants (including their roots), cuttings and slips; mushroom spawn 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, 
fresh, dried, dyed, bleached, impregnated or otherwise prepared 
Leguminous vegetables, shelled or unshelled, fresh or chilled 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solutions), but unsuitable in that state for 
immediate consumption 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 
Dried leguminous vegetables, shelled, whether or not skinned or split 
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee 
substitutes containing coffee in any proportion: 
- Coffee, roasted: 
- - Not decaffeinated 
- - Decaffeinated 

20 

   EN 

Croatian tariff 
code 

0104 

0105 

0105 12 00 

0105 94 00 
0105 94 00 30 
0105 94 00 40 

0209 00 

0404 

0407 00 

0407 00 30 
0407 00 30 40 

0601 

0602 

0603 

0708 
0710 

0711 

0712 
0713 

0901 

0901 21 00 
0901 22 00 

EN 

 
 
 
 
 
Croatian tariff 
code 

1003 00 
1003 00 90 
1003 00 90 10 
1004 00 00 
1005 
1005 90 00 

1104 

1105 

1702 

1702 30 

1702 40 

2005 

2005 40 00 

2005 51 00 

2008 

2008 50 
2008 70 

2009 

2009 41 
2009 41 10 

2009 69 

2206 00 

2302 

2302 30 

2306 

2306 90 
2309 

Description 

Barley: 
- Other: 
- - For brewing 
Oats 
Maize (corn): 
- Other 
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or 
kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground 
Flour, meal, powder, flakes, granules and pellets of potatoes 
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: 
- Glucose and glucose syrup, not containing fructose or containing in the dry state less 
than 20% by weight of fructose 
- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % 
by weight of fructose, excluding invert sugar: 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 2006: 
- Peas (Pisum sativum) 
- Beans (Vigna spp., Phaseolus spp.): 
- - Beans, shelled 
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or 
not containing added sugar or other sweetening matter or spirit, not elsewhere specified 
or included: 
- Apricots 
- Peaches, including nectarines 
Fruit juices (including grape must) and vegetable juices, unfermented and not containing 
added spirit, whether or not containing added sugar or other sweetening matter: 
- Pineapple juice: 
- - Of a Brix value not exceeding 20: 
- - - Of a value exceeding € 30 per 100 kg net weight, containing added sugar 
- Grape juice (including grape must): 
- - Other 
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented 
beverages and mixtures of fermented beverages and non-alcoholic beverages, not 
elsewhere specified or included 
Bran, sharps and other residues, whether or not in the form of pellets, derived from the 
sifting, milling or other working of cereals or of leguminous plants: 
- Of wheat 
Oilcake and other solid residues, whether or not ground or in the form of pellets, 
resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 
2305: 
- Other 
Preparations of a kind used in animal feeding: 

EN 

21 

   EN 

 
 
 
 
Croatian tariff 
code 

2309 90 

- Other 

Description 

EN 

22 

   EN 

 
ANNEX IV 

'Annex IV(f) 

Croatian tariff concessions for agricultural products 

(50% of MFN duties within quota as from 1 August 2007) 

(referred to in Article 27(3)(c)(iii)) 

Croatian 
tariff code 

Description 

Live bovine animals, other than pure-bred breeding animals 
Meat of bovine animals, frozen 
Meat of swine, fresh, chilled or frozen 
Potatoes, fresh or chilled 
Onions, shallots, leeks and other alliaceous vegetables, fresh or 
chilled 

0102 90 
0202 
0203 
0701 
0703 10 
0703 90 00 
0704 90 10  White cabbages and red cabbages, fresh or chilled 
Carrots and turnips, fresh or chilled 
0706 10 00 
Horseradish (Cochlearia armoracia), salad beetroot, salsify, 
celeriac (other than rooted celery or German celery), radishes 
and similar edible roots, fresh or chilled 

0706 90 30 
0706 90 90 

0807 11 00 
0807 19 00 
0808 10 
1101 00 
1103 
1107 

1517 10 90 

1601 00 

1602 10 to 
1602 39, 
1602 50 to 
1602 90 
2009 50 
2009 90 
2401 

Melons (including watermelons) , fresh 

Apples, fresh 
Wheat or meslin flour 
Cereal groats, meal and pellets 
Malt, whether or not roasted 
Margarine, excluding liquid margarine, other than containing, by 
weight, more than 10% but not more than 15% of milkfats 
Sausages and similar products, of meat, meat offal or blood; 
food preparations based on these products 

Other prepared or preserved meat, meat offal or blood, other 
than of swine 

Tomato juice; mixtures of juices 

Unmanufactured tobacco; tobacco refuse 

Annual 
tariff quota 
(tonnes) 
250 
3 750 
9 125 
15 000 

Yearly 
increase 
(tonnes) 
10 
150 
365 
600 

12 790 

500 

160 
140 

110 

7 035 

6 900 
1025 
9 750 
19 750 

150 

2 250 

650 

100 

250 

- 
- 

- 

275 

300 
45 
390 
750 

- 

90 

30 

- 

10 

EN 

23 

   EN 

 
 
Croatian 
tariff code 

0102 90 05 
0102 90 21 
0102 90 29 
0102 90 41 
0102 90 49 
0102 90 71 

0103 91 
0103 92 
ex 0105 94 
00 
0203 

0401 

ANNEX V 

'Annex IV(g) 

Croatian tariff concessions for agricultural products 

Customs duties for the commodities listed in this annex shall be applied as indicated from 1 August 
2007 (referred to in Article 27(3)(g)) 

Description 

Annual tariff 
quota 
(tonnes) 

Duty 
applicable 
within quota 

Live bovine animals of domestic species of a weight not 
exceeding 300 kg and bulls for slaughter of a weight 
exceeding 300 kg, other than pure-bred breeding 
animals 

9 000 

15% 

Live swine, other than pure-bred breeding animals 

2 550 

Live fowl of the species Gallus domesticus weighing 
more than 185g but not more than 2 000g 
Meat of swine, fresh chilled or frozen 
Milk and cream, not concentrated nor containing added 
sugar or other sweetening matter 
Cucumbers or gherkins, fresh or chilled 

90 

3 570 

15% 

10% 

25% 

Sweet peppers, fresh or chilled 

Mushrooms, fresh or chilled 

0707 00 
0709 51 00 
0709 59 10 
0709 59 30 
0709 59 90 
0709 60 10 
0710 21 00 
0710 22 00 
0710 90 00 
1001 90 99 
1005 90 00  Maize (corn), other than seeds 
1206 00 91 
1206 00 99 

Peas (Pisum sativum), beans (Vigna spp., Phaseolus 
spp.) and mixtures of vegetables, uncooked or cooked 
by steaming or boiling in water, frozen 

Spelt, common wheat and meslin, other than for sowing 

Sunflower seeds, whether or not broken, other than for 
sowing 
Margarine, excluding liquid margarine, other other than 
containing, by weight, more than 10% but not more than 
15% of milkfats 
Sausages and similar products, of meat, meat offal or 
blood; food preparations based on these products 

1517 10 90 

1601 00  

12 600 

€ 4.2/100 kg 

200 

400 

400 

1 500 

20 800 
20 000 

2 160 

1 200 

1 900 

10% 

10% 

12% 

7% 

15% 
9% 

6% 

20% 

10% 

EN 

24 

   EN 

 
 
Croatian 
tariff code 

1602 10 00 
to 1602 39 

1602 41 
1602 42 
1602 49 

1702 40 

1703 90 00 

2001 

2008 50 
2008 60 
2008 70 

Description 

Other prepared or preserved meat, meat offal or blood: 
- homogenised preparations; 
- of liver of any animal; 
- of poultry of heading 0105 

Annual tariff 
quota 
(tonnes) 

Duty 
applicable 
within quota 

240 

10% 

Other prepared or preserved meat, meat offal or blood, 
of swine 

180 

10% 

Glucose and glucose syrup, containing in the dry state at 
least 20 % but less than 50 % by weight of fructose, 
excluding invert sugar 
Molasses resulting from the extraction or refining of 
sugar, other than cane molasses 
Vegetables, fruit, nuts and other edible parts of plants, 
prepared or preserved by vinegar or acetic acid 
Apricots, cherries and peaches, including nectarines, 
otherwise prepared or preserved, whether or not 
containing added sugar or other sweetening matter or 
spirit 

1 000 

14 500 

1 740 

5% 

14% 

15% 

22 

6% 

EN 

25 

   EN 

 
ANNEX VI 

'ANNEX V(a) 

Products referred to in Article 28 (1) 

Imports into the European Community of the following products originating in Croatia shall be subject to the 
concessions set out below. 

Description 

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster): live; 
fresh or chilled; frozen; dried, salted or in brine, smoked; fillets 
and other fish meat; flours, meals and pellets, fit for human 
consumption 

Annual tariff quota 
TQ: 30 t at 0% 

Over the TQ: 
70% of MFN duty 

Carp: live; fresh or chilled; frozen; dried, salted or in brine, 
smoked; fillets and other fish meat; flours, meals and pellets, fit 
for human consumption 

TQ: 210 t at 0%  

Over the TQ: 70% of 
MFN duty 

Sea bream (Dentex dentex and Pagellus spp.): live; fresh or 
chilled frozen; dried, salted or in brine, smoked; fillets and other 
fish meat; flours, meals and pellets, fit for human consumption 

TQ: 35 t at 0%  

Over the TQ: 30% of 
MFN duty 

CN code 

0301 91 10 
0301 91 90 
0302 11 10 
0302 11 20 
0302 11 80 
0303 21 10 
0303 21 20 
0303 21 80 
0304 19 15 
0304 19 17 
ex 0304 19 19 
ex 0304 19 91 
0304 29 15 
0304 29 17 
ex 0304 29 19 
ex 0304 99 21 
ex 0305 10 00 
ex 0305 30 90 
0305 49 45 
ex 0305 59 80 
ex 0305 69 80 
0301 93 00 
0302 69 11 
0303 79 11 
ex 0304 19 19 
ex 0304 19 91 
ex 0304 29 19 
ex 0304 99 21 
ex 0305 10 00 
ex 0305 30 90 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 61 
0303 79 71 
ex 0304 19 39 
ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 
ex 0305 10 00 

EN 

26 

   EN 

 
 
 
 
CN code 
ex 0305 30 90 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 94 
ex 0303 77 00 
ex 0304 19 39 
ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 
ex 0305 10 00 
ex 0305 30 90 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 

CN code 

1604 

Description 

Annual tariff quota 

Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; 
dried salted or in brine, smoked; fillets and other fish meat; 
flours, meals and pellets, fit for human consumption 

TQ: 650 t at 0% 

Over the TQ: 
30% of MFN duty 

Description 

Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs 

Tariff quota 

TQ: 1 585 t at 0% 

Over the TQ: reduced 
tariff see below 

Over the tariff quotas, the duty rate applicable to all products of heading 1604 except prepared or preserved 
sardines and anchovies will be 50% of MFN. For prepared or preserved sardines and anchovies over the 
tariff quota the duty rate will be full MFN duty.' 

EN 

27 

   EN 

 
 
 
 
 
ANNEX VII 

'ANNEX V(b) 

Products referred to in Article 28(2) 

Imports into Croatia of the following products originating in the European Community shall be subject 
to the concessions set out below. 

Description 

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster): live; 
fresh or chilled; frozen; dried, salted or in brine, smoked; 
fillets and other fish meat; flours, meals and pellets, fit for 
human consumption 

Annual tariff 
quota 
TQ: 25 t at 0% 

Over the TQ: 
70% of MFN 
duty 

Carp: live; fresh or chilled; frozen; dried, salted or in brine, 
smoked; fillets and other fish meat; flours, meals and pellets, 
fit for human consumption 

TQ: 30 t at 0%  

Over the TQ: 
70% of MFN 
duty 

Sea bream (Dentex dentex and Pagellus spp.): live; fresh or 
chilled frozen; dried, salted or in brine, smoked; fillets and 
other fish meat; flours, meals and pellets, fit for human 
consumption 

TQ: 35 t at 0%  

Over the TQ: 
30% of MFN 
duty 

CN code 

0301 91 10 
0301 91 90 
0302 11 10 
0302 11 20 
0302 11 80 
0303 21 10 
0303 21 20 
0303 21 80 
0304 19 15 
0304 19 17 
ex 0304 19 19 
ex 0304 19 91 
0304 29 15 
0304 29 17 
ex 0304 29 19 
ex 0304 99 21 
ex 0305 10 00 
ex 0305 30 90 
0305 49 45 
ex 0305 59 80 
ex 0305 69 80 

0301 93 00 
0302 69 11 
0303 79 11 
ex 0304 19 19 
ex 0304 19 91 
ex 0304 29 19 
ex 0304 99 21 
ex 0305 10 00 
ex 0305 30 90 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 61 
0303 79 71 
ex 0304 19 39 
ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 
ex 0305 10 00 
ex 0305 30 90 

EN 

28 

   EN 

 
 
 
 
CN code 

ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 94 
ex 0303 77 00 
ex 0304 19 39 
ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 
ex 0305 10 00 
ex 0305 30 90 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 

CN code 

1604 

Description 

Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; 
dried salted or in brine, smoked; fillets and other fish meat; 
flours, meals and pellets, fit for human consumption 

Description 

Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs 

Annual tariff 
quota 

TQ: 60 t at 0% 

Over the TQ: 
30% of MFN 
duty 

Tariff quota 
TQ: 315 t at 0% 

Over the TQ : 
reduced tariff see 
below 

Over the tariff quota, the duty rate applicable to all products of heading 1604 except prepared or 
preserved sardines and anchovies will be 50% of MFN. For prepared or preserved sardines and 
anchovies over the tariff quota the duty rate will be full MFN duty.' 

EN 

29 

   EN 

 
 
 
 
 
ANNEX VIII 

(Products referred to in Article 25 of the SAA) 

'ANNEX I. 

Duties applicable upon imports into the Community of goods originating in Croatia 

Duties are set to zero for imports into the Community of processed agricultural products 
originating in Croatia as listed hereafter. 

CN Code 

Description 

0403 

0403 10 

0403 10 51 
0403 10 53 
0403 10 59 

0403 10 91 
0403 10 93 
0403 10 99 
0403 90 

0403 90 71 
0403 90 73 
0403 90 79 

0403 90 91 
0403 90 93 
0403 90 99 
0405 
0405 20 
0405 20 10 
0405 20 30 

0511 

0511 99 

0511 99 39 
0710 
0710 40 00 

0711 

0711 90 

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: 
- Yoghurt: 
- - Flavoured or containing added fruit, nuts or cocoa: 
- - - In powder, granules or other solid forms, of a milkfat content, by weight: 
- - - - Not exceeding 1,5% 
- - - - Exceeding 1,5% but not exceeding 27% 
- - - - Exceeding 27% 
- - - Other, of a milkfat content, by weight: 
- - - - Not exceeding 3% 
- - - - Exceeding 3% but not exceeding 6% 
- - - - Exceeding 6% 
- Other: 
- - Flavoured or containing added fruit, nuts or cocoa 
- - - In powder, granules or other solid forms, of a milkfat content, by weight: 
- - - - Not exceeding 1,5% 
- - - - Exceeding 1,5% but not exceeding 27% 
- - - - Exceeding 27% 
- - - Other, of a milkfat content, by weight: 
- - - - Not exceeding 3% 
- - - - Exceeding 3% but not exceeding 6% 
- - - - Exceeding 6% 
Butter and other fats and oils derived from milk; dairy spreads: 
- Dairy spreads: 
- - Of a fat content, by weight, of 39% or more but less than 60% 
- - Of a fat content, by weight, of 60% or more but not exceeding 75% 
Animal products not elsewhere specified or included; dead animals of Chapter 1 
or 3, unfit for human consumption: 
- Other: 
- - Other: 
- - - Natural sponges of animal origin: 
- - - - Other 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 
- Sweetcorn 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solutions), but unsuitable in that state for 
immediate consumption: 
- Other vegetables; mixtures of vegetables: 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
CN Code 

Description 

0711 90 30 

1302 

1302 12 00 
1302 13 00 
1302 20 
1302 20 10 
1302 20 90 
1505 00 
1505 00 10 

1516 

1516 20 
1516 20 10 

1517 

1517 10 
1517 10 10 
1517 90 
1517 90 10 

1517 90 93 

1518 00 

1518 00 10 

1518 00 91 

1518 00 95 

1518 00 99 

1521 

1521 90 

1521 90 99 

 - - Vegetables: 
- - - Sweetcorn 
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar 
and other mucilages and thickeners, whether or not modified, derived from vegetable 
products: 
 - Vegetable saps and extracts: 
- - Of liquorice 
- - Of hops 
- Pectic substances, pectinates and pectates: 
- - Dry 
- - Other 
Wool grease and fatty substances derived therefrom (including lanolin): 
- Wool grease, crude 
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: 
- Vegetable fats and oils and their fractions: 
- - Hydrogenated castor oil, so called ‘opal-wax’ 
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: 
- Margarine, excluding liquid margarine: 
- - Containing, by weight, more than 10% but not more than 15% of milkfats 
- Other: 
- - Containing, by weight, more than 10% but not more than 15% of milkfats 
 - - Other: 
- - - Edible mixtures or preparations of a kind used as mould-release preparations 
Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516; inedible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or oils 
of this chapter, not elsewhere specified or included: 
- Lynoxin 
 - Other: 
- - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516 
 - - Other: 
- - - Inedible mixtures or preparations of animal or of animal and vegetable fats and 
oils and their fractions 
- - - Other 
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured: 
- Other: 
 - - Beeswax and other insect waxes, whether or not refined or coloured: 
- - - Other 

EN 

31 

   EN 

 
CN Code 

Description 

1522 00 

1522 00 10 
1704 
1803 
1804 00 00 
1805 00 00 
1806 

1901 

1902 

1902 11 00 
1902 19 
1902 20 

1902 20 91 
1902 20 99 
1902 30 
1902 40 

1903 00 00 

1904 

1905 

2001 

2001 90 
2001 90 30 

2001 90 40 

2001 90 60 

2004 

2004 10 

2004 10 91 
2004 90 

Degras; residues resulting from the treatment of fatty substances or animal or 
vegetable waxes: 
- Degras 
Sugar confectionery (including white chocolate), not containing cocoa 
Cocoa paste, whether or not defatted 
Cocoa butter, fat and oil 
Cocoa powder, not containing added sugar or other sweetening matter 
Chocolate and other food preparations containing cocoa 
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 
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: 
 - Uncooked pasta, not stuffed or otherwise prepared: 
- - Containing eggs 
- - Other 
- Stuffed pasta, whether or not cooked or otherwise prepared: 
 - - Other: 
- - - Cooked 
- - - Other 
- Other pasta 
- Couscous 
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 
pearls, siftings or similar forms 
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for 
example, corn flakes); cereals (other than maize (corn)) in grain form or in the form 
of flakes or other worked grains (except flour, groats and meal), pre-cooked or 
otherwise prepared, not 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 
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by 
vinegar or acetic acid: 
- Other: 
- - Sweetcorn (Zea mays var. saccharata) 
- - Yams, sweet potatoes and similar edible parts of plants containing 5% or more by 
weight of starch 
- - Palm hearts 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
frozen, other than products of heading 2006: 
- Potatoes: 
 - - Other: 
- - - In the form of flour, meal or flakes 
- Other vegetables and mixtures of vegetables: 

EN 

32 

   EN 

 
CN Code 

2004 90 10 

2005 

2005 20 
2005 20 10 
2005 80 00 

2008 

2008 11 
2008 11 10 

2008 91 00 
2008 99 

2008 99 85 

2008 99 91 

2101 

2102 

2102 10 
2102 20 

2102 20 11 

2102 20 19 
2102 30 00 

2103 

2103 10 00 
2103 20 00 
2103 30 
2103 30 90 
2103 90 
2103 90 90 

2104 

2105 00 
2106 
2106 10 
2106 90 

Description 

- - Sweetcorn (Zea mays var. saccharata) 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 2006: 
- Potatoes: 
- - - In the form of flour, meal or flakes 
- Sweetcorn (Zea mays var. saccharata) 
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether 
or not containing added sugar or other sweetening matter or spirit, not elsewhere 
specified or included: 
 - Nuts, groundnuts and other seeds, whether or not mixed together: 
- - Groundnuts: 
- - - Peanut butter 
 - Other, including mixtures other than those of subheading 2008 19: 
- - Palm hearts 
- - Other: 
 - - - Not containing added spirit: 
 - - - - Not containing added sugar: 
- - - - - Maize (corn), other than sweetcorn (Zea mays var. saccharata) 
- - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or 
more by weight of starch 
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 
Yeast (active or inactive); other single-cell micro-organisms, dead (but not including 
vaccines of heading 3002); prepared baking powders: 
- Active yeasts 
- Inactive yeasts; other single-cell micro-organisms, dead: 
 - - Inactive yeasts: 
- - - In tablet, cube or similar form, or in immediate packings of a net content not 
exceeding 1 kg 
- - - Other 
- Prepared baking powders 
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard 
flour and meal and prepared mustard: 
- Soya sauce 
- Tomato ketchup and other tomato sauces 
- Mustard flour and meal and prepared mustard: 
- - Prepared mustard 
- Other: 
- - Other 
Soups and broths and preparations therefor; homogenised composite food 
preparations 
Ice cream and other edible ice, whether or not containing cocoa 
Food preparations not elsewhere specified or included: 
- Protein concentrates and textured protein substances 
- Other 

EN 

33 

   EN 

 
CN Code 

2106 90 20 

2106 90 92 

2106 90 98 

2202 

2203 00 

2205 

2207 

2208 

2208 40 
2208 90 

2208 90 91 
2208 90 99 
2402 

2403 

2905 

2905 43 00 
2905 44 
2905 45 00 

3301 

3301 90 

3301 90 21 

3302 

3302 10 

3302 10 10 

Description 

- - Compound alcoholic preparations, other than those based on odoriferous 
substances, of a kind used for the manufacture of beverages 
 - - Other: 
- - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight, 
less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 
- - - Other 
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 
Beer made from malt 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances 
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: 
- Rum and other spirits obtained by distilling fermented sugar-cane products 
- Other 
- - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% 
vol, in containers holding: 
- - - 2 litres or less 
- - - More than 2 litres 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ 
or ‘reconstituted’ tobacco; tobacco extracts and essences 
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
 - Other polyhydric alcohols: 
- - Mannitol 
- - D-glucitol (sorbitol) 
- - Glycerol 
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: 
- Other: 
- - Extracted oleoresins: 
- - - Of liquorice and hops 
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with 
a basis of one or more of these substances, of a kind used as raw materials in 
industry; other preparations based on odoriferous substances, of a kind used for the 
manufacture of beverages: 
- Of a kind used in the food or drink industries: 
 - - Of a kind used in the drink industries: 
 - - - Preparations containing all flavouring agents characterising a beverage: 
- - - - Of an actual alcoholic strength by volume exceeding 0,5% 
 - - - - Other: 

EN 

34 

   EN 

 
 
 
CN Code 

3302 10 21 

3302 10 29 
3501 
3501 10 
3501 10 50 
3501 10 90 
3501 90  
3501 90 90 

3505 

3505 10 
3505 10 10 

3505 10 90 
3505 20 

3809 

3809 10 

3823 

3823 11 00 
3823 12 00 
3823 13 00 
3823 19 
3823 70 00 

3824 

3824 60 

Description 
- - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, 
by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 
- - - - - Other 
Casein, caseinates and other casein derivatives; casein glues: 
- Casein: 
- - For industrial uses other than the manufacture of foodstuffs or fodder 
- - Other 
- Other: 
- - Other 
Dextrins and other modified starches (for example, pregelatinised or esterified 
starches); glues based on starches, or on dextrins or other modified starches: 
- Dextrins and other modified starches: 
- - Dextrins 
 - - Other modified starches: 
- - - Other 
- Glues 
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: 
- With a basis of amylaceous substances 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 
 - Industrial monocarboxylic fatty acids; acid oils from refining: 
- - Stearic acid 
- - Oleic acid 
- - Tall oil fatty acids 
- - Other 
- Industrial fatty alcohols 
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: 
- Sorbitol other than that of subheading 2905 44 

EN 

35 

   EN 

 
ANNEX II 

List 1 : Goods originating in the Community for which Croatia will eliminate duties 

CN Code  

0501 00 00 

0502 

0505 

0506 

0507 

0508 00 00 

0510 00 00 

0511 

0511 99 

0511 99 31 
0511 99 39 
0511 99 85 

ex 0511 99 85 

0710 
0710 40 00 

0711 

0711 90 

0711 90 30 
0903 00 00 

1212 

1212 20 00 

Description 

Human hair, unworked, whether or not washed or scoured; waste of human hair 
Pigs', hogs’ or boars’ bristles and hair; badger hair and other brush making hair; 
waste of such bristles or hair 
Skins and other parts of birds, with their feathers or down, feathers and parts of 
feathers (whether or not with trimmed edges) and down, not further worked than 
cleaned, disinfected or treated for preservation; powder and waste of feathers or 
parts of feathers 
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), 
treated with acid or degelatinised; powder and waste of these products 
Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, 
claws and beaks, unworked or simply prepared but not cut to shape; powder and 
waste of these products 
Coral and similar materials, unworked or simply prepared but not otherwise 
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked 
or simply prepared but not cut to shape, powder and waste thereof 
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; 
glands and other animal products used in the preparation of pharmaceutical 
products, fresh, chilled, frozen or otherwise provisionally preserved 
Animal products not elsewhere specified or included; dead animals of Chapter 1 
or 3, unfit for human consumption: 
- Other: 
- - Other: 
- - - Natural sponges of animal origin: 
- - - - Raw 
- - - - Other 
- - - Other: 
- - - - Horsehair and horsehair waste, whether or not put up as a layer with or 
without supporting material 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 
- Sweetcorn 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, 
in sulphur water or in other preservative solutions), but unsuitable in that state for 
immediate consumption: 
- Other vegetables; mixtures of vegetables: 
- - Vegetables: 
- - - Sweetcorn 
Maté 
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, 
frozen or dried, whether or not ground; fruit stones and kernels and other vegetable 
products (including unroasted chicory roots of the variety Cichorium intybus 
sativum) of a kind used primarily for human consumption, not elsewhere specified 
or included: 
- Seaweeds and other algae 

EN 

36 

   EN 

 
 
 
 
CN Code  

1302 

1302 12 00 
1302 13 00 
1302 19 
1302 20 

1302 31 00 

1302 32 

1302 32 10 

1401 

1404 
1505 00 

1506 00 00 

1515 

1515 90 
1515 90 11 
ex 1515 90 11 

1516 

1516 20 
1516 20 10 

1518 00 

1518 00 10 

1518 00 91 

1518 00 95 

1518 00 99 
1520 00 00 

1521 

Description 
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar 
and other mucilages and thickeners, whether or not modified, derived from 
vegetable products: 
- Vegetable saps and extracts: 
- - Of liquorice 
- - Of hops 
- - Other 
- Pectic substances, pectinates and pectates 
- Mucilages and thickeners, whether or not modified, derived from vegetable 
products: 
- - Agar-agar 
- - Mucilages and thickeners, whether or not modified, derived from locust beans, 
locust bean seeds or guar seeds: 
- - - Of locust beans or locust bean seeds 
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, 
rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and 
lime bark) 
Vegetable products not elsewhere specified or included 
Wool grease and fatty substances derived therefrom (including lanolin) 
Other animal fats and oils and their fractions, whether or not refined, but not 
chemically modified 
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, 
whether or not refined, but not chemically modified: 
- Other: 
- - Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions: 
- - - Jojoba oil and its fractions 
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: 
- Vegetable fats and oils and their fractions: 
- - Hydrogenated castor oil, so called ‘opal-wax’ 
Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516; inedible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or 
oils of this chapter, not elsewhere specified or included: 
- Linoxyn 
- Other: 
- - Animal or vegetable fats and oils and their fractions, boiled, oxidised, 
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or 
otherwise chemically modified, excluding those of heading 1516 
- - Other: 
- - - Inedible mixtures or preparations of animal or of animal and vegetable fats 
and oils and their fractions 
- - - Other 
Glycerol, crude; glycerol waters and glycerol lyes 
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured 

EN 

37 

   EN 

 
 
 
 
 
CN Code  

Description 

1522 00 

1522 00 10 

1702 

1702 50 00 

1702 90 

1702 90 10 
1704 
1704 10 
1803 
1804 00 00 
1805 00 00 

1901 

1901 10 00 
1901 20 00 
1901 90 

1902 

1902 11 00 
1902 19 
1902 20 

1902 20 91 
1902 20 99 
1902 30 
1902 40 

1903 00 00 

1904 

2001 

2001 90 
2001 90 30 

2001 90 40 

Degras; residues resulting from the treatment of fatty substances or animal or 
vegetable waxes: 
- Degras 
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 fructose 
- Other, including invert sugar and other sugar and sugar syrup blends containing 
in the dry state 50% by weight of fructose: 
- - Chemically pure maltose 
Sugar confectionery (including white chocolate), not containing cocoa: 
- Chewing gum, whether or not sugar-coated 
Cocoa paste, whether or not defatted 
Cocoa butter, fat and oil 
Cocoa powder, not containing added sugar or other sweetening matter 
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: 
- Preparations for infant use, put up for retail sale 
- Mixes and doughs for the preparation of bakers’ wares of heading 1905 
- Other 
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: 
- Uncooked pasta, not stuffed or otherwise prepared: 
- - Containing eggs 
- - Other 
- Stuffed pasta, whether or not cooked or otherwise prepared: 
- - Other: 
- - - Cooked 
- - - Other 
- Other pasta 
- Couscous 
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 
pearls, siftings or similar forms  
Prepared foods obtained by the swelling or roasting of cereals or cereal products 
(for example, corn flakes); cereals (other than maize (corn)) in grain form or in the 
form of flakes or other worked grains (except flour, groats and meal), pre-cooked 
or otherwise prepared, not elsewhere specified or included 
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by 
vinegar or acetic acid: 
- Other: 
- - Sweetcorn (Zea mays var. saccharata) 
- - Yams, sweet potatoes and similar edible parts of plants containing 5% or more 
by weight of starch 

EN 

38 

   EN 

 
 
 
CN Code  

2001 90 60 

2004 

2004 10 

2004 10 91 
2004 90 
2004 90 10 

2005 

2005 20 
2005 20 10 
2005 80 00 

2008 

2008 11 
2008 11 10 

2008 91 00 
2008 99 

2008 99 85 

2008 99 91 

2101 

2102 

2103 

2104 

2106 
2106 10 
2106 90 

2106 90 20 

2106 90 92 

2106 90 98 

2201 

Description 

- - Palm hearts 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
frozen, other than products of heading 2006: 
- Potatoes: 
- - Other: 
- - - In the form of flour, meal or flakes 
- Other vegetables and mixtures of vegetables: 
- - Sweetcorn (Zea mays var. saccharata) 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
not frozen, other than products of heading 2006: 
- Potatoes: 
- - In the form of flour, meal or flakes 
- Sweetcorn (Zea mays var. saccharata) 
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, 
whether or not containing added sugar or other sweetening matter or spirit, not 
elsewhere specified or included: 
- Nuts, groundnuts and other seeds, whether or not mixed together: 
- - Groundnuts: 
- - - Peanut butter 
- Other, including mixtures other than those of subheading 2008 19: 
- - Palm hearts 
- - Other: 
- - - Not containing added spirit: 
- - - - Not containing added sugar: 
- - - - - Maize (corn), other than sweetcorn (Zea mays var. saccharata) 
- - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or 
more by weight of starch 
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 
Yeast (active or inactive); other single-cell micro-organisms, dead (but not 
including vaccines of heading 3002); prepared baking powders 
Sauces and preparations therefor; mixed condiments and mixed seasonings; 
mustard flour and meal and prepared mustard 
Soups and broths and preparations therefore; homogenised composite food 
preparations 
Food preparations not elsewhere specified or included: 
- Protein concentrates and textured protein substances 
- Other: 
- - Compound alcoholic preparations, other than those based on odoriferous 
substances, of a kind used for the manufacture of beverages 
- - Other: 
- - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight, 
less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 
- - - Other 
Waters, including natural or artificial mineral waters and aerated waters, not 
containing added sugar or other sweetening matter nor flavoured; ice and snow: 

EN 

39 

   EN 

 
 
 
 
 
 
 
CN Code  

2201 90 00 
2203 00 

2207 

2208 

2208 20 
2208 30 
2208 40 
2208 50 
2208 60 
2208 70 
2208 90 

2208 90 11 
2208 90 19 

2208 90 33 
ex 2208 90 33 
2208 90 38 
ex 2208 90 38 

2208 90 41 

2208 90 45 
2208 90 48 

2208 90 52 
2208 90 54 
2208 90 56 
2208 90 69 

2208 90 71 
2208 90 75 
2208 90 77 
2208 90 78 

2208 90 91 
2208 90 99 
2402 
2402 10 00 

Description 

- Other 
Beer made from malt 
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: 
- Spirits obtained by distilling grape wine or grape marc 
- Whiskies 
- Rum and other spirits obtained by distilling fermented sugar-cane products 
- Gin and Geneva 
- Vodka 
- Liqueurs and cordials 
- Other: 
- - Arrack, in containers holding: 
- - - 2 litres or less 
- - - More than 2 litres 
- - Plum, pear or cherry spirit (excluding liqueurs), in containers holding: 
- - - 2 litres or less: 
- - - - Pear or cherry spirit except plum-brandy (Slivovitz) 
- - - More than 2 litres: 
- - - - Pear or cherry spirit except plum-brandy (Slivovitz) 
- - Other spirits and other spirituous beverages, in containers holding: 
- - - 2 litres or less: 
- - - - Ouzo 
- - - - Other: 
- - - - - Spirits (excluding liqueurs): 
- - - - - - Distilled from fruit: 
- - - - - - - Calvados 
- - - - - - - Other 
- - - - - - Other: 
- - - - - - - Korn 
- - - - - - - Tequila 
- - - - - - - Other 
- - - - - Other spirituous beverages 
- - - More than 2 litres: 
- - - - Spirits (excluding liqueurs): 
- - - - - Distilled from fruit 
- - - - - Tequila 
- - - - - Other 
- - - - Other spirituous beverages 
- - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% 
vol, in containers holding: 
- - - 2 litres or less 
- - - More than 2 litres 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 
- Cigars, cheroots and cigarillos, containing tobacco  

EN 

40 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
CN Code  

2403 

2403 91 00 
2403 99 

2905 

2905 43 00 
2905 44 
2905 45 00 

3301 

3301 90 

3301 90 21 
3301 90 30 

3302 

3302 10 

3302 10 10 

3302 10 21 

3302 10 29 
3501 
3501 10 
3501 90  
3501 90 90 

3505 

3505 10 
3505 10 10 

3505 10 90 
3505 20 

Description 
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ 
or ‘reconstituted’ tobacco; tobacco extracts and essences: 
- Other: 
- - ‘Homogenised’ or ‘reconstituted’ tobacco 
- - Other 
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
- Other polyhydric alcohols: 
- - Mannitol 
- - D-glucitol (sorbitol) 
- - Glycerol 
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: 
- Other: 
- - Extracted oleoresins: 
- - - Of liquorice and hops 
- - - Other 
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) 
with a basis of one or more of these substances, of a kind used as raw materials in 
industry; other preparations based on odoriferous substances, of a kind used for the 
manufacture of beverages: 
- Of a kind used in the food or drink industries: 
- - Of a kind used in the drink industries: 
- - - Preparations containing all flavouring agents characterising a beverage: 
- - - - Of an actual alcoholic strength by volume exceeding 0,5% 
- - - - Other: 
- - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or 
containing, by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% 
glucose or starch 
- - - - - Other 
Casein, caseinates and other casein derivatives; casein glues: 
- Casein 
- Other: 
- - Other 
Dextrins and other modified starches (for example, pregelatinised or 
esterifiedstarches); glues based on starches, or on dextrins or other modified 
starches: 
- Dextrins and other modified starches: 
- - Dextrins 
- - Other modified starches: 
- - - Other 
- Glues 

EN 

41 

   EN 

 
 
 
 
 
 
 
 
CN Code  

Description 

3809 

3809 10 

3823 

3823 11 00 
3823 12 00 
3823 13 00 
3823 19 
3823 70 00 

3824 

3824 60 

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: 
- With a basis of amylaceous substances 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 
- Industrial monocarboxylic fatty acids; acid oils from refining: 
- - Stearic acid 
- - Oleic acid 
- - Tall oil fatty acids 
- - Other 
- Industrial fatty alcohols 
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: 
- Sorbitol other than that of subheading 2905 44 

EN 

42 

   EN 

 
 
List 2: Quotas and duties applicable upon import into Croatia of goods originating in the Community 

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set 
out below. The applicable duty for quantities exceeding these volumes will be 50% of the MFN duty 
rate. 

CN Code 

Description 

Buttermilk, curdled milk and cream, yogurt, kephir and 
other fermented or acidified milk and cream, flavoured or 
containing added fruit, nuts or cocoa 

Annual tariff quota 
(tonnes) 
2 390 tonnes 

0403 10 51 
0403 10 53 
0403 10 59 
0403 10 91 
0403 10 93 
0403 10 99 
0403 90 71 
0403 90 73 
0403 90 79 
0403 90 91 
0403 90 93 
0403 90 99 
0405 20 10 
0405 20 30 
1517 10 10 
1517 90 10 
1517 90 93 

2201 10 11 
2201 10 19 
2201 10 90 
2205 10 10 
2205 10 90 
2205 90 10 
2205 90 90 
ex 2208 90 33 
ex 2208 90 38 
2402 20 10 
2402 20 90 
2402 90 00 
2403 10 10 
2403 10 90 

Dairy spreads of a fat content, by weight, of 39% or more 
but not exceeding 75% 
Margarine and edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions, containing more than 
10% but not more than 15% by weight of milk fats; edible 
mixtures or preparations of a kind used as mould release 
preparations 
Mineral waters and aerated waters 

68 tonnes 

700 tonnes 

16 907 tonnes 

Vermouth and other wine of fresh grapes flavoured with 
plants or aromatic substances 

420 hl 

Plum-brandy (Slivovitz) of an alcoholic strength by volume 
of less than 80% vol 
Cigarettes containing tobacco; cigars, cheroots, cigarillos 
and cigarettes, of tobacco substitutes 

Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion 

170 hl 

35 tonnes 

42 tonnes 

EN 

43 

   EN 

 
 
List 3: Quotas and duties applicable upon import into Croatia of goods originating in the Community 

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set 
out below. The applicable duty for quantities exceeding these volumes will be 40% of the MFN duty 
rate. 

CN Code 

1704 90 10 
1704 90 30 
1704 90 51 
1704 90 55 
1704 90 61 
1704 90 65 
1704 90 71 
1704 90 75 
1704 90 81 
1704 90 99 
1806 

1905 

Description 

Sugar confectionery (including white chocolate) other than chewing 
gum, not containing cocoa 

Annual 
tariff quota
(tonnes) 

1 250 

Chocolate and other food preparations containing cocoa 

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 

2 410 

4 390 

2105 00 

Ice cream and other edible ice, whether or not containing cocoa 

1 430 

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 

18 100 

EN 

44 

   EN 

 
 
List 4: Quotas and duties applicable upon import into Croatia of goods originating in the 
Community 

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff 
quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 
to Protocol 3 apply.  

CN Code 

2103 90 30 
2103 90 90 

Description 

Aromatic bitters of an alcoholic strength by volume of 44,2 to 
49,2% vol containing from 1,5 to 6% by weight of gentian, spices 
and various ingredients and from 4 to 10% of sugar, in containers 
holding 0,5 litre or less; other sauces and preparations thereof and 
mixed condiments and mixed saesonings, excluding soya sauce, 
tomato ketchup and other tomato sauces and liquid mango chutney 

Annual 
tariff quota 
(tonnes) 
300 

EN 

45 

   EN 

 
ANNEX IX 

'Annex I 

AGREEMENT 
BETWEEN THE EUROPEAN COMMUNITY  
AND THE REPUBLIC OF CROATIA 
ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES 

Imports into the Community of the following products originating in the Republic of Croatia 

1. 
shall be subject to the concessions set out below from 1 August 2007: 

CN code 

Description 

ex 2204 10 
ex 2204 21 

ex 2204 29 

Quality sparkling wine 
Wine of fresh grapes 
Wine of fresh grapes  

Applicable 
duty 

Annual 
Quantity 
(hl) 

Yearly 
increase 
(hl) 

Specific 
provisions 

exemption 

44 000 

10 000 

(1)(2) 

exemption 

29 000 

0 

(2) 

(1) 
Subject to at least 80% of the eligible quantity having been utilised in the previous year, the 
yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 
and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl. 

(2) 
Consultations at the request of one of the Contracting Parties may be held to adapt the quotas 
by  transfering  quantities  from  the  quota  applying  to  position  ex  2204  29  to  the  quota  applying  to 
positions ex 2204 10 and ex 2204 21. 

2. 
The  Community  shall  grant  a  preferential  zero-duty  within  tariff  quotas  as  mentioned  under 
point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by 
the Republic of Croatia. 

Imports into the Republic of Croatia of the following products originating in the Community 

3. 
shall be subject to the concessions set out below from 1 August 2007: 

Description 

Croatian 
customs 
tariff code 
ex 2204 10 
ex 2204 21 

Quality sparkling wine 
Wine of fresh grapes 
ex 2204 29  Wine of fresh grapes 
Wine of fresh grapes, 
including fortified wines; 
grape must other than that 
of heading 2009 

ex 2204 

Applicable 
duty 

Annual 
Quantities 
(hl) 

Yearly 
increase 
(hl) 

Specific 
provisions

exemption 

14 000 

800 

(1) 

exemption 

8 000 

50% of MFN 

900 

0 

0 

Subject to at least 80% of the eligible quantity having been utilised in the previous year, the 

(1) 
yearly increase is applied until the quota reaches a maximum of 18 000 hl. 

4. 
The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned 
under  point  3,  subject  to  the  condition  that  no  export  subsidies  shall  be  paid  for  exports  of  these 
quantities by the Community. 

EN 

46 

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5. 

This Agreement shall cover wine  

which has been produced from fresh grapes wholly produced and harvested in the territory of 

(a) 
the Contracting Party in question, and 

(i) 

(b) 
originating  in  the  EU,  which  has  been  produced  in  accordance  with  the  rules 
governing the oenological practices and processes referred to in Title V of Council Regulation (EC) 
No 1493/1999; 

(ii) 

originating  in  the  Republic  of  Croatia, which  has  been  produced in  accordance  with 
the rules governing the oenological practices and processes in conformity with the Croatian law. These 
oenological rules referred to shall be in conformity with the Community legislation. 

6. 
Imports  of  wine  under  the  concessions  provided  in  this  Agreement  will  be  subject  to  the 
presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn 
up jointly, to the effect that the wine in question complies with point 5(b). 

7. 
The  Contracting  Parties  shall  examine  no  later  than  in  the  first  quarter  of  2005  the 
opportunities for granting each other further concessions taking into account the development of wine 
trade between the Contracting Parties. 

The Contracting Parties shall ensure that the benefits granted reciprocally are not called into 

8. 
question by other measures. 

Consultations  are  to  take  place  at  the  request  of  either  Contracting  Party  on  any  problem 

9. 
relating to the way this Agreement operates. 

10. 
This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing 
the  European  Community  is  applied  and  under  the  conditions  laid  down  in  that  Treaty  and,  on  the 
other hand, in the territory of the Republic of Croatia.' 

EN 

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ANNEX X 

'PROTOCOL 4 

CONCERNING THE DEFINITION OF THE CONCEPT OF 

"ORIGINATING PRODUCTS" AND 

METHODS OF ADMINISTRATIVE CO-OPERATION 

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PROTOCOL 4 

CONCERNING THE DEFINITION OF THE CONCEPT OF 

"ORIGINATING PRODUCTS" AND 

METHODS OF ADMINISTRATIVE CO-OPERATION FOR THE 
APPLICATION OF THE PROVISIONS OF THIS AGREEMENT BETWEEN 
THE COMMUNITY AND CROATIA 

TABLE OF CONTENTS 

TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

TITLE II 
PRODUCTS" 

DEFINITION  OF  THE  CONCEPT  OF  "ORIGINATING 

Article 2 

General requirements 

Article 3 

Cumulation in the Community 

Article 4 

Cumulation in Croatia 

Article 5 

Wholly obtained products 

Article 6 

Sufficiently worked or processed products 

Article 7 

Insufficient working or processing  

Article 8 

Unit of qualification 

Article 9 

Accessories, spare parts and tools 

Article 10 

Sets 

Article 11 

Neutral elements 

TITLE III 

TERRITORIAL REQUIREMENTS 

Article 12 

Principle of territoriality 

Article 13 

Direct transport 

Article 14 

Exhibitions 

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TITLE IV 

DRAWBACK OR EXEMPTION 

Article 15 

Prohibition of drawback of, or exemption from, customs duties 

TITLE V 

PROOF OF ORIGIN 

Article 16 

General requirements 

Article 17 

Procedure for the issue of a movement certificate EUR.1 

Article 18 

Movement certificates EUR.1 issued retrospectively 

Article 19 

Issue of a duplicate movement certificate EUR.1 

Article 20 
issued or made out previously 

Issue of movement certificates EUR.1 on the basis of a proof of origin 

Article 21 

Accounting segregation 

Article 22 

Conditions for making out an invoice declaration 

Article 23 

Approved exporter 

Article 24 

Validity of proof of origin 

Article 25 

Submission of proof of origin 

Article 26 

Importation by instalments 

Article 27 

Exemptions from proof of origin 

Article 28 

Supporting documents 

Article 29 

Preservation of proof of origin and supporting documents 

Article 30 

Discrepancies and formal errors 

Article 31 

Amounts expressed in euro 

TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 32 

Mutual assistance 

Article 33 

Verification of proofs of origin 

Article 34 

Dispute settlement 

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Article 35 

Penalties 

Article 36 

Free zones 

TITLE VII 

CEUTA AND MELILLA 

Article 37 

Application of the Protocol 

Article 38 

Special conditions 

TITLE VIII 

FINAL PROVISIONS 

Article 39 

Amendments to the Protocol 

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List of Annexes 

Annex I: 

Introductory notes to the list in Annex II 

List  of  working  or  processing  required  to  be  carried  out  on  non-
Annex II: 
originating materials in order that the product manufactured can obtain originating status 

Annex III: 
movement certificate EUR.1 

Specimens  of  movement  certificate  EUR.1  and  application  for  a 

Annex IV: 

Text of the invoice declaration 

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TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

For the purposes of this Protocol: 

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

(a) 
specific operations; 

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

(b) 
the manufacture of the product; 

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

(c) 
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 Croatia in whose undertaking the last working or 
processing is carried out, provided the price includes the value of all the materials used, 
minus  any  internal  taxes  which  are,  or  may  be,  repaid  when  the  product  obtained  is 
exported; 

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

"value of originating materials" means the value of such materials as defined in 

(h) 
(g) applied mutatis mutandis; 

"value added" shall be taken to be the ex-works price minus the customs value of 
(i) 
each  of  the  materials  incorporated  which  originate  in  the  other  countries  referred  to  in 
Articles 3 and 4 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 Croatia;  

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

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

(k) 
heading; 

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(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 

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

1. 
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; 

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

2. 
considered as originating in Croatia : 

(a) 

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

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

Article 3 

Bilateral Cumulation in the Community 

Materials  originating  in  Croatia  shall  be  considered  as  materials  originating  in  the 
Community  when  incorporated  into  a  product  obtained  there.  It  shall  not  be  necessary 
that such materials have undergone sufficient working or processing, provided they have 
undergone working or processing going beyond the operations referred to in article 7(1). 

Article 4 

Bilateral Cumulation in Croatia  

Materials  originating  in  the  Community  shall  be  considered  as  materials  originating  in 
Croatia  when  incorporated  into  a  product  obtained  there.  It  shall  not  be  necessary  that 
such  materials  have  undergone  sufficient  working  or  processing,  provided  they  have 
undergone working or processing going beyond the operations referred to in article 7(1). 

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Article 5 

Wholly obtained products 

1.  The  following  shall  be  considered  as  wholly  obtained  in  the  Community  or  in 
Croatia: 

(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 Croatia by their vessels; 

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

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

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

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

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

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 Croatia; 

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

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

EN 

56 

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

and 

(e)  of  which  at  least  75 per cent  of  the  crew  are  nationals  of  a  Member  State  of  the 
Community or of Croatia. 

Article 6 

Sufficiently worked or processed products 

1.  For the purposes of Article 2, products which are not wholly obtained are 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,  should  not  be  used  in  the  manufacture  of  a  product  may 
nevertheless be used, provided that: 

(a)  their total value does not exceed 10 per cent 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 through the application of this paragraph. 

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

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

Article 7 

Insufficient working or processing 

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

EN 

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(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) 

(k) 

(l) 

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

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

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  Croatia  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 Harmonized System. 

EN 

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It follows that: 

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

(b)  when a consignment consists of a number of identical products classified under the 
same heading of the Harmonized System, each product must be taken individually when 
applying the provisions of this Protocol. 

2.  Where, under General Rule 5 of the Harmonized 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  Harmonized  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 per cent of the ex-works price of the set. 

Article 11 

Neutral elements 

In order to determine whether a product originates, 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  do  not  enter  and  which  are  not  intended  to  enter  into  the  final 
composition of the product. 

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TITLE III 

TERRITORIAL REQUIREMENTS 

Article 12 

Principle of territoriality 

1.  Except  as  provided  for  in  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 Croatia. 

2.  Except as provided for in Articles 3 and 4, where originating goods exported from 
the  Community  or  from  Croatia  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 
Croatia on materials exported from the Community or from Croatia and subsequently re-
imported there, provided: 

(a)  the  said  materials  are  wholly  obtained  in  the  Community  or  in  Croatia  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 Croatia by applying 
the provisions of this Article does not exceed 10 per cent of the ex-works price of the end 
product for which originating status is claimed. 

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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 
Croatia.  But  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  Croatia  by  applying  the  provisions  of  this  Article,  shall  not 
exceed the stated percentage. 

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 Croatia, 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 Harmonized System 

8.  Any working or processing of the kind covered by the provisions of this Article and 
done  outside  the  Community  or  Croatia  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  Croatia.  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. 

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

EN 

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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; 

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

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

and 

certifying  the  conditions  under  which  the  products  remained  in  the  transit 

(iii) 
country; or 

(c)  failing these, any substantiating documents. 

Article 14 

Exhibitions 

1.  Originating products, sent for exhibition in a country other than the Community and 
Croatia and sold after the exhibition for importation in the Community or in Croatia shall 
benefit on importation from the provisions of the Agreement provided it is shown to the 
satisfaction of the customs authorities that: 

(a)  an  exporter  has  consigned  these  products  from  the  Community  or  from  Croatia  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 Croatia; 

(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. 

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2.  A proof of origin must 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  must  be  indicated  thereon.  Where 
necessary,  additional  documentary  evidence  of  the  conditions  under  which  they  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 

Article 15 

Prohibition of drawback of, or exemption from, customs duties 

1.  Non-originating  materials  used  in  the  manufacture  of  products  originating  in  the 
Community or in Croatia 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  Croatia  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 Croatia to materials used in the manufacture, 
where  such  refund,  remission  or  non-payment  applies,  expressly  or  in  effect,  when 
products obtained from the said materials are exported and not when they are retained for 
home use there. 

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

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

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

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TITLE V 

PROOF OF ORIGIN 

Article 16 

General requirements 

1.  Products  originating  in  the  Community  shall,  on  importation  into  Croatia  and 
products originating in Croatia shall, on importation into the Community benefit from the 
Agreement upon submission of either: 

(a) 

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

(b) 
in the  cases specified  in  Article 22(1), a declaration, subsequently referred to as 
the  "invoice  declaration",  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 text of the invoice declaration appears in Annex IV. 

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

Article 17 

Procedure for the issue of a movement certificate EUR.1 

1.  A  movement  certificate  EUR.1  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 out both the 
movement  certificate  EUR.1  and  the  application  form,  specimens  of  which  appear  in 
Annex III.  These  forms  shall  be  completed  in  one  of  the  languages  in  which  this 
Agreement is drawn up and in accordance with the provisions of the domestic law of the 
exporting  country.  If  they  are  hand-written,  they  shall  be  completed  in  ink  in  printed 
characters.  The  description  of  the  products  must  be  given  in  the  box  reserved  for  this 
purpose  without  leaving  any  blank  lines.  Where  the  box  is  not  completely  filled,  a 
horizontal  line  must  be  drawn  below  the  last  line  of  the  description,  the  empty  space 
being crossed through. 

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3.  The  exporter  applying  for  the  issue  of  a  movement  certificate  EUR.1  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  is  issued,  all  appropriate  documents 
proving the originating status of the products concerned as well as the fulfilment of the 
other requirements of this Protocol. 

4.  A  movement  certificate  EUR.1  shall  be  issued  by  the  customs  authorities  of  a 
Member  State  of  the  Community  or  of  Croatia  if  the  products  concerned  can  be 
considered  as  products  originating  in  the  Community  or  in  Croatia  and  fulfil  the  other 
requirements of this Protocol. 

5.  The  customs  authorities  issuing  movement  certificates  EUR.1  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. 

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

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

Article 18 

Movement certificates EUR.1 issued retrospectively 

1.  Notwithstanding Article 17(7), a movement certificate EUR.1 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 was issued but was not accepted at importation for technical reasons. 

2.  For the implementation of paragraph 1, the exporter must indicate in his application 
the  place  and  date  of  exportation  of  the  products  to  which  the  movement  certificate 
EUR.1 relates, and state the reasons for his request. 

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3.  The  customs  authorities  may  issue  a  movement  certificate  EUR.1  retrospectively 
only after verifying that the information supplied in the exporter's application agrees with 
that in the corresponding file. 

4.  Movement  certificates  EUR.1  issued  retrospectively  must  be  endorsed  with  the 
following phrase in English: 

"ISSUED RETROSPECTIVELY", 

5.  The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box 
of the movement certificate EUR.1. 

Article 19 

Issue of a duplicate movement certificate EUR.1 

1. 
In  the  event  of  theft,  loss  or  destruction  of  a  movement  certificate  EUR.1,  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. 

2.  The  duplicate  issued  in  this  way  must  be  endorsed  with  the  following  word  in 
English: 

"DUPLICATE" 

3.  The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box 
of the duplicate movement certificate EUR.1. 

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

Article 20 

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

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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 to be used for managing such stocks. 

2.  This 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 if there had been physical segregation of the stocks. 

3.  The  customs  authorities  may  grant  such  authorisation,  subject  to  any  conditions 
deemed appropriate. 

4.  This method is recorded and applied on the basis of the general accounting principles 
applicable in the country where the product was manufactured. 

5.  The  beneficiary  of  this  facilitation  may  issue  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  at  any  time  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. 

Article 22 

Conditions for making out an invoice declaration 

1.  An invoice declaration as referred to in Article 16(1)(b) may be made out: 

by an approved exporter within the meaning of Article 23, 

(a) 

or 

(b) 
containing originating products whose total value does not exceed EUR 6,000. 

by  any  exporter  for  any  consignment  consisting  of  one  or  more  packages 

2.  An invoice declaration may be made out if the products concerned can be considered 
as products originating in the Community or in Croatia and fulfil the other requirements 
of this Protocol. 

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3.  The exporter making out an invoice declaration 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. 

4.  An  invoice  declaration  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 Annex IV, using one of the linguistic versions 
set out in that Annex and in accordance with the provisions of the domestic law of the 
exporting country. If the declaration is hand-written, it shall be written in ink in printed 
characters. 

5. 
Invoice declarations 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. 

6.  An invoice declaration 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 no longer than two years after the importation of the products to which 
it relates. 

Article 23 

Approved exporter 

1.  The  customs  authorities  of  the  exporting  country  may  authorise  any  exporter, 
hereinafter referred to as 'approved exporter', who makes frequent shipments of products 
under  this  Agreement  to  make  out  invoice  declarations  irrespective  of  the  value  of  the 
products concerned. An exporter seeking such authorisation must 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. 

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

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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. 

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  must  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. 

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  Harmonized  System  falling  within  Sections  XVI 
and XVII  or  headings 7308  and 9406  of  the  Harmonized  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. 

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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, 
the  customs 
this  declaration  can  be  made  on 
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. 

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(3)  used  for  the  purpose  of  proving 
that products covered by a movement certificate EUR.1 or an invoice declaration can be 
considered  as  products  originating  in  the  Community  or  in  Croatia  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 book-keeping; 

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

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

(d)  movement certificates EUR.1 or invoice declarations proving the originating status 
of materials used, issued or made out in the Community or in Croatia in accordance with 
this Protocol. 

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(e)  appropriate  evidence  concerning  working  or  processing  undergone  outside  the 
Community or Croatia 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 shall keep for 
at least three years the documents referred to in Article 17(3). 

2.  The exporter making out an invoice declaration shall keep for at least three years a 
copy of this invoice declaration as well as the documents referred to in Article 22(3). 

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

the  exporting  country 

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

Article 30 

Discrepancies and formal errors 

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

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  or  of  Croatia  equivalent  to  the 
amounts expressed in euro shall be fixed annually by each of the countries concerned. 

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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. 

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.  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 per cent. 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 per cent in the 
national  currency  equivalent.  The  national  currency  equivalent  may  be  retained 
unchanged if the conversion would result in a decrease in that equivalent value. 

5.  The  amounts  expressed  in  euro  shall  be  reviewed  by  the  Stabilisation  and 
Association  Committee  at  the  request  of  the  Community  or  of  Croatia.  When  carrying 
out  this  review,  the  Stabilisation  and  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  Croatia 
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  with  the  addresses  of  the  customs  authorities  responsible  for 
verifying those certificates and invoice declarations. 

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

Article 33 

Verification of proofs of origin 

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

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

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

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

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

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

Article 34 

Dispute settlement 

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

In all cases the settlement of disputes between the importer and the customs authorities of 
the importing country shall be under the legislation of the said country. 

Article 35 

Penalties 

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

Article 36 

Free zones 

1.  The  Community  and  Croatia  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. 

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2.  By  means  of  an  exemption  to  the  provisions  contained  in  paragraph  1,  when 
products originating in the Community or in Croatia 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 at the exporter's request, if the treatment or 
processing undergone is in conformity with the provisions of this Protocol. 

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TITLE VII 

CEUTA AND MELILLA 

Article 37 

Application of the Protocol 

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

2.  Products originating in Croatia, 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.  Croatia 
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 the application of 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 the provisions of 
Article 13, the following shall be considered as: 

(1) 

products originating in Ceuta and Melilla: 

(a)  products wholly obtained in Ceuta and Melilla; 

products  obtained  in  Ceuta  and  Melilla  in  the  manufacture  of  which  products 

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

the  said  products  have  undergone  sufficient  working  or  processing  within  the 

(i) 
meaning of Article 6; 

or that 

(ii)  those  products  are  originating  in  Croatia  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) 

products originating in Croatia: 

(a)  products wholly obtained in Croatia; 

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

the  said  products  have  undergone  sufficient  working  or  processing  within  the 

(i) 
meaning of Article 6; 

or that 

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

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

3.  The  exporter  or  his  authorised  representative  shall  enter  "Croatia"  and  "Ceuta  and 
Melilla" in Box 2 of movement certificates EUR.1 or on invoice declarations. 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 on invoice declarations. 

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

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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: 

The  first  two  columns  in  the  list  describe  the  product  obtained.  The  first 
2.1. 
column gives the heading number or chapter number used in the Harmonized 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  Harmonized  System,  are  classified  in  headings  of  the  chapter  or  in  any  of  the 
headings grouped together in column 1. 

2.3.  Where there are different rules in the list applying to different products within 
a heading, each indent contains the description of that part of the heading covered by 
the adjacent rules in column 3 or 4. 

2.4.  Where,  for  an  entry  in  the  first  two  columns,  a  rule  is  specified  in  both 
columns 3 and 4, the exporter may opt, as an alternative, 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. 

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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. 

The rule in the list represents the minimum amount of working or processing 
3.2. 
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. 

3.5.  Where a rule in the list specifies that a product must be manufactured from a 
particular material, the condition obviously 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: 

EN 

81 

   EN

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

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

Note 4: 

The  term  "natural  fibres"  is  used  in  the  list  to  refer  to  fibres  other  than 
4.1. 
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. 

The  term  "man-made  staple  fibres"  is  used  in  the  list  to  refer  to  synthetic  or 

4.4. 
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 
below.) 

5.2.  However, the tolerance mentioned in Note 5.1 may be applied only to mixed 
products which have been made from two or more basic textile materials. 

The following are the basic textile materials: 

- 

- 

- 

silk, 

wool, 

coarse animal hair, 

EN 

82 

   EN

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

fine animal hair, 

horsehair, 

cotton, 

paper-making materials and paper, 

flax, 

true hemp, 

jute and other textile bast fibres, 

sisal and other textile fibres of the genus Agave, 

coconut, abaca , ramie and other vegetable textile fibres, 

synthetic man-made filaments, 

artificial man-made filaments, 

current-conducting filaments, 

synthetic man-made staple fibres of polypropylene, 

synthetic man-made staple fibres of polyester, 

synthetic man-made staple fibres of polyamide, 

synthetic man-made staple fibres of polyacrylonitrile, 

synthetic man-made staple fibres of polyimide, 

synthetic man-made staple fibres of polytetrafluoroethylene, 

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

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

other synthetic man-made staple fibres, 

artificial man-made staple fibres of viscose, 

other artificial man-made staple fibres, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyether, 

- 
whether or not gimped, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyester, 

- 
whether or not gimped, 

EN 

83 

   EN

 
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. 

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. 

In the case of products incorporating  "yarn made  of polyurethane  segmented 
5.3. 
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. 

EN 

84 

   EN

 
Note 6: 

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

6.2.  Without  prejudice  to  Note 6.3,  materials,  which  are  not  classified  within 
Chapters 50 to 63, may be used freely in the manufacture of textile products, whether 
or not they contain textiles. 

Example: 

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

6.3.  Where  a  percentage-rule  applies,  the  value  of  materials  which  are  not 
classified  within  Chapters 50  to 63  must  be  taken  into  account  when  calculating  the 
value of the non-originating materials incorporated. 

Note 7: 

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

7.1. 
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. 

EN 

85 

   EN

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

7.2. 
are the following: 

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation-process; 

(c) 

cracking; 

(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

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

(g) 

polymerisation; 

(h) 

alkylation; 

(ij) 

isomerisation; 

(k) 
in  respect  of  heavy  oils  of  heading ex 2710  only,  desulphurisation  with 
hydrogen,  resulting  in  a  reduction  of  at  least  85 %  of  the  sulphur-content  of  the 
products processed (ASTM D 1266-59 T method); 

in respect of products of heading 2710 only, deparaffining by a process other 

(l) 
than filtering; 

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a 
(m) 
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; 

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

(o) 
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. 

EN 

86 

   EN

 
For  the  purposes  of  headings ex 2707,  2713  to  2715,  ex 2901,  ex 2902  and 
7.3. 
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. 

EN 

87 

   EN

 
ANNEX 2 

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

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

HS heading 

Description of product 

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

(1) 

(2) 

(3) or (4) 

Chapter 1 

Live animals 

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 

in  which  all 

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

in  which  all 

Manufacture 
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: 

in  which  all 

Manufacture 
the 
materials  of  Chapter 4  used  are 
wholly obtained 

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

whether 

or 

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: 

in  which  all 

Manufacture 
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 

in  which  all 

the 
Manufacture 
materials  of  Chapter 7  used  are 
wholly obtained 

Chapter 7 

Edible  vegetables  and  certain 
roots and tubers 

EN 

88 

   EN

 
 
 
 
 
 
 
 
 
 
(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 
substitutes 
skins; 
containing 
any 
in 
proportion 

coffee 

coffee 

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 

in  which  all 

Manufacture 
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 

in  which  all 

Manufacture 
the 
materials  of  Chapter 10  used  are 
wholly obtained 

ex Chapter 11 

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

in  which  all 

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

ex 1106 

Chapter 12 

1301 

1302 

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

Drying  and  milling  of  leguminous 
vegetables of heading 0708 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 12  used  are 
wholly obtained 

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

oleoresins 

and 

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

-  Mucilages 
modified, 
vegetable products 

and 
derived 

thickeners, 
from 

-  Other 

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 

Manufacture 
mucilages and thickeners 

from  non-modified 

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

EN 

89 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

Chapter 14 

Vegetable  plaiting  materials; 
vegetable products not elsewhere 
specified or included 

in  which  all 

Manufacture 
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: 

fat 

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

-  Fats from bones or waste 

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

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

except 

those 

-  Other 

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

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

than 

-  Fats from bones or waste 

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

except 

those 

-  Other 

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

1502 

1504 

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

-  Solid fractions  

-  Other 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable 
fractions: 

oils 

and 

their 

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

in  which  all 

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

Manufacture 
grease of heading 1505 

from  crude  wool 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

EN 

90 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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

-  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 

-  Solid  fractions,  except  for  that 

of jojoba oil 

Manufacture  from  other  materials 
of headings 1507 to 1515 

1516 

1517 

-  Other 

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

hydrogenated, 

re-esterified 

animal 

Margarine;  edible  mixtures  or 
preparations 
or 
of 
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 

in  which  all 

Manufacture 
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 

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 
are  wholly 
used 

Chapter 3 
obtained 

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

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

ex 1701 

1702 

or 

sugar 

Cane 
and 
beet 
chemically  pure  sucrose,  in  solid 
form, 
added 
containing 
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 

sugars, 

Other 
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 

EN 

91 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex 1703 

1704 

-  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 
materials used are originating 

the 

from 

Molasses 
the 
resulting 
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 

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: 

-  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 

1901 

basis, 

defatted 

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 
not 
elsewhere  specified  or  included; 
food  preparations  of  goods  of 
headings 0401 
not 
containing  cocoa  or  containing 
less than 5 % by weight of cocoa 
calculated  on  a  totally  defatted 
basis,  not  elsewhere  specified  or 
included: 

to 0404, 

-  Malt extract 

-  Other 

from 

cereals 

of 

Manufacture 
Chapter 10 

Manufacture: 

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

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

EN 

92 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
1902 

1903 

1904 

1905 

(1) 

(2) 

(3) or (4) 

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

or 
such  as 
noodles, 

ravioli, 

or 

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

in  which  all 

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

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

Manufacture in which: 

-  all 

the 

and 

cereals 

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, 
their 
derivatives)  used  are  wholly 
obtained, and 

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 
flour, 
worked  grains 
groats  and  meal),  pre-cooked  or 
otherwise 
not 
elsewhere specified or included 

prepared, 

(except 

containing 

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

use, 

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 

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

ex 2004 
ex 2005 

and 

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

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

EN 

93 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(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 
cooked  otherwise 
than  by 
steaming  or  boiling  in  water, 
not  containing  added  sugar, 
frozen 

2009 

juices 

(including  grape 
Fruit 
must)  and  vegetable 
juices, 
unfermented  and  not  containing 
added  spirit,  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: 

-  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 
preparations; except for: 

edible 

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

2101 

2103 

essences 

Extracts, 
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 

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

Manufacture: 

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

-  in  which  all  the  chicory  used  is 

wholly obtained 

-  Sauces 

and 

preparations 
therefor; mixed condiments and 
mixed seasonings 

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

EN 

94 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of  any 
heading 

ex 2104 

Soups 
preparations therefor  

and 

broths 

and 

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

vegetables 

prepared 

except 

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 

2207 

2208 

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

beverages, 

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 
spirits, 
liqueurs  and  other  spirituous 
beverages 

than  80 % vol; 

-  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 

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 

EN 

95 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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 
aquatic 
invertebrates,  unfit  for  human 
consumption 

other 

or 

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 

in  which  all 

the 
Manufacture 
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: 

ex Chapter 24 

Tobacco 
tobacco substitutes; except for: 

and  manufactured 

-  all the cereals, sugar or molasses, 
meat or milk used are originating, 
and 

-  all the materials of Chapter 3 used 

are wholly obtained 

in  which  all 

Manufacture 
the 
materials  of  Chapter 24  used  are 
wholly obtained 

2402 

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

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

ex 2403  

Smoking tobacco 

Manufacture in which at least 70 % 
by  weight  of  the  unmanufactured 
tobacco  or 
refuse  of 
tobacco 
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 
thickness  not 
exceeding 25 cm 

a 

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

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

slabs  of 

a 

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

EN 

96 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex 2518 

Calcined dolomite 

ex 2519 

(magnesite), 

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

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

Calcination 
calcined 

of 

dolomite 

not 

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 
concentrate 

from 

asbestos 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

ex 2530 

Earth 
powdered 

colours, 

calcined 

or 

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: 

of 

the 

oils 

obtained 

Oils  in  which  the  weight  of  the 
aromatic  constituents  exceeds 
non-aromatic 
that 
constituents, being oils similar to 
mineral 
by 
distillation  of  high  temperature 
coal  tar,  of  which  more  than 
65 %  by  volume  distils  at  a 
to  250 °C 
temperature  of  up 
(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) (4) 

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 
bituminous minerals 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

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 
bituminous 
obtained 
materials,  these  oils  being  the 
basic 
the 
preparations; waste oils 

constituents 

from 

of 

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

or 

Other  operations  in  which  all  the 
materials  used  are  classified  within 
a  heading  other  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 

4 
5 

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. 

EN 

97 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

2711 

2712 

2713 

2714 

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

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

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

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

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) (7) 

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) (8) 

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) (9) 

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 

6 
7 
8 
9 

For the special conditions relating to "specific processes", see Introductory Note 7.2. 
For the special conditions relating to "specific processes", see Introductory Note 7.2. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

98 

   EN 

 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

2715 

ex Chapter 28 

on 

asphalt, 

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

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

elements 

or 

ex 2805 

"Mischmetall" 

Operations  of  refining  and/or  one 
or more specific process(es) (10) 

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 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

ex 2852 

Mercury compounds of saturated 
acyclic  monocarboxylic  acids 
their  anhydrides,  halides, 
and 
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 2852, 
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 

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

compounds 

Mercury 
ethers  and 
sulphonated, 
nitrosated derivatives 

Internal 
their  halogenated, 
or 

nitrated 

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

10 

For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

99 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

compounds 

Mercury 
of 
heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

[2933] 

Manufacture  from  materials  of  any 
heading.  However,  the  value  of  all 
the  materials 
headings 
2852, 2932 and 2933 used shall not 
exceed  20 %  of  the  ex-works  price 
of the product 

of 

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

Mercury  compounds  of  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 2852, 
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 

compounds 

Mercury 
naphthenic  acids, 
insoluble salts and their esters 

of 
their  water-

or 

for 

cores; 

Other  mercury  compounds  of 
foundry 
prepared  binders 
moulds 
chemical 
products  and  preparations  of  the 
chemical  or  allied 
industries 
(including 
those  consisting  of 
mixtures of natural products), not 
elsewhere specified or included 

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 
the  materials  used  does  not 
all 
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 

ex Chapter 29 

Organic chemicals; 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 
the  materials  used  does  not 
all 
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) (11) 

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 

11 

For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

100 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

ex 2902 

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

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

or 

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

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,  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 

ex 2932 

Saturated 
acyclic 
monocarboxylic  acids  and  their 
anhydrides,  halides,  peroxides 
their 
peroxyacids; 
and 
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 

-  Internal 

ethers 

halogenated, 
nitrated 
derivatives 

or 

and 
their 
sulphonated, 
nitrosated 

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

-  Cyclic  acetals  and 
and 

hemiacetals 
halogenated, 
nitrated 
derivatives 

or 

internal 
their 
sulphonated, 
nitrosated 

2933 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

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

or 
other 

2934 

ex 2939 

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  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  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 

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 

12 

For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

101 

   EN 

 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

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 

3002 

for 

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

vaccines, 

together 

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

-  Other 

--  Human blood 

--  Animal  blood  prepared  for 
therapeutic  or  prophylactic 
uses 

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

--  Haemoglobin, 

blood 
globulins and serum globulins 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

EN 

102 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

--  Other 

heading 3002. 

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

their 

3003 and 3004 

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

-  Obtained  from  amikacin  of 

heading 2941 

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

materials 

-  Other 

Manufacture: 

that  of 

materials 

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

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

ex 3006 

-  Waste 
specified 
Chapter 

pharmaceuticals 
this 

to 

in  note 4(k) 

-  Sterile 
surgical  or  dental 
adhesion barriers, whether or not 
absorbable: 

- made of plastics  

Manufacture  in  which  the  value  of 
all the materials of Chapter 39 used 
does  not  exceed  20  %  of  the  ex-
works price of the product (5) 

- made of fabrics 

Manufacture from (7): 

– natural fibres 

– man-made staple fibres, not 

carded  or  combed  or  otherwise 
processed for spinning, 

or 

– chemical materials or textile pulp 

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

EN 

103 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Appliances 
ostomy use 

identifiable 

for 

ex Chapter 31 

Fertilizers; except for: 

ex 3105 

ex Chapter 32 

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

in 

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

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

pigments 

and 

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

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
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. 
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: 

that  of 

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

lakes;  preparations  as 
Colour 
specified in note 3 to this chapter 
based on colour lakes (13) 

ex Chapter 33 

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

resinoids; 
toilet 

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 

13 

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. 

EN 

104 

   EN 

 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

3301 

concretes 

concentrates 

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

ex Chapter 34 

ex 3403 

organic 

Soap, 
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 
bituminous 
obtained 
minerals 

from 

3404 

Artificial  waxes  and  prepared 
waxes: 

waxes, 

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

from 

-  Other 

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

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

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  materials  of  a 
"group" (14) 
this 
different 
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 

in 

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 

Operations  of  refining  and/or  one 
or more specific process(es) (15) 

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  50 %  of  the  ex-
works price of the product 

Manufacture  from  materials  of  any 
heading, except: 

-  hydrogenated  oils  having 

character 
heading 1516, 

of 

waxes 

the 
of 

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

-  materials of heading 3404 

14 
15 

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. 

EN 

105 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

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 

ex Chapter 35 

3505 

Albuminoidal 
modified 
enzymes; except for: 

starches; 

substances; 
glues; 

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

based 

or 

-  Starch ethers and esters 

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

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

-  Other 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

certain 

ex Chapter 37 

Photographic  or  cinematographic 
goods; except for: 

3701 

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

-  Instant  print  film  for  colour 

photography, in packs 

Manufacture  from  materials  of  any 
heading, 
of 
heading 1108 

except 

those 

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. 
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 

those 

except 

Manufacture  from  materials  of  any 
heading, 
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  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 

EN 

106 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Other 

in 

film 

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

other 

than 

those 

except 

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

their 

of 

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

except 

those 

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

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

except 

those 

3702 

3704 

ex Chapter 38 

Miscellaneous 
products; except for: 

chemical 

ex 3801 

-  Colloidal 

graphite 

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

pastes 

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 

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 

-  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 

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

ex 3805 

Spirits  of  sulphate 
purified 

turpentine, 

Purification  by  distillation  or 
refining  of  raw  spirits  of  sulphate 
turpentine 

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

ex 3806 

Ester gums 

Manufacture from resin acids 

ex 3807 

Wood pitch (wood tar pitch) 

Distillation of wood tar 

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

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

EN 

107 

   EN 

 
 
 
 
(1) 

(2) 

(3) or (4) 

3808 

3809 

3810 

3811 

3812 

3813  

3814 

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

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

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

herbicides, 

rodenticides, 
Insecticides, 
fungicides, 
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 
example, 
dressings  and  mordants),  of  a 
kind  used  in  the  textile,  paper, 
leather  or  like  industries,  not 
elsewhere specified or included 

(for 

fluxes 

and 
preparations 

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

and 

inhibitors, 

preparations, 
Anti-knock 
oxidation 
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 

for 
additives 
containing 
oil, 
lubricating 
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 

rubber 

Prepared 
accelerators; 
compound  plasticisers  for  rubber 
elsewhere 
or 
plastics, 
specified  or 
anti-
oxidizing  preparations  and  other 
compound  stabilizers  for  rubber 
or plastics 

not 
included; 

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 

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

charged 

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

Organic  composite  solvents  and 
thinners,  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 

EN 

108 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

3818 

3819 

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

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 
bituminous 
minerals 

from 

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 

3820 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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

Ex 3821 

culture  media 

Prepared 
for 
maintenance  of  micro-organisms 
(including viruses and the like) or 
of plant, human or animal cells 

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

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 

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

or 

cores; 

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

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 

-  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 

EN 

109 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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

ammonium 

acids 

of 

--  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 

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

for 

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

3901 to 3915 

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 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 (16) 

16 

In the case of the products composed of materials classified within both headings 3901 to 3906, on the 
one  hand,  and  within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that 
group of materials which predominates by weight in the product. 

EN 

110 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other 

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

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

ex 3907 

3912 

3916 to 3921 

made 

-  Copolymer, 

from 
polycarbonate and acrylonitrile-
butadiene-styrene 
copolymer 
(ABS) 

-  Polyester  

its 

and 

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

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

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

forms 

other 

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 (18) 

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) 

the  materials  of 

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

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

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

-  Other: 

--  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 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 (19) 

17 

18 

19 

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. 

EN 

111 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

--  Other 

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

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

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  50 %  of  the  ex-
works price of the product, and 

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

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

ex 3920 

-  Ionomer sheet or film 

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

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

-  Sheets of regenerated cellulose, 

polyamides or polyethylene 

the  materials  of 

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

ex 3921 

Foils of plastic, metallised 

highly-
Manufacture 
transparent  polyester-foils  with  a 
thickness of less than 23 micron (21) 

from 

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 
except for: 

thereof; 

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 

20 

21 

In the case of the products composed of materials classified within both headings 3901 to 3906, on the 
one  hand,  and  within  headings 3907  to  3911,  on  the  other  hand,  this  restriction  only  applies  to  that 
group of materials which predominates by weight in the product. 
The  following  foils  shall  be  considered  as  highly  transparent:  foils,  the  optical  dimming  of  which, 
measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 

EN 

112 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other 

Manufacture  from  materials  of  any 
heading, 
of 
headings 4011 and 4012 

except 

those 

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 

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

ex 4114 

Chapter 42 

ex Chapter 43 

Patent 
laminated 
leather 

leather 

patent 
and 
leather;  metallised 

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

Furskins 
fur; 
manufactures thereof; except for: 

artificial 

and 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

-  Plates,  crosses  and 

similar 

forms 

-  Other 

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

Manufacture  from  materials  of  any 
heading,  except  headings  4104  to 
4113 

from  materials  of 
Manufacture 
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 

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

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

or 

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 

EN 

113 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

Planing, sanding or end-jointing 

Splicing,  planing,  sanding  or  end-
jointing 

ex 4407 

ex 4408 

or 

sawn 

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

exceeding 

by 

obtained 

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

ex 4409 

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

-  Sanded or end-jointed 

Sanding or end-jointing 

-  Beadings and mouldings 

Beading or moulding 

to 

mouldings, 
and 
Beadings 
including  moulded  skirting  and 
other moulded boards 

Beading or moulding 

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

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 4410 
ex 4413 

ex 4415 

ex 4416 

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 
heading 4501 

from 

cork 

of 

Chapter 46 

Chapter 47 

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

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

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 

EN 

114 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

ex 4811 

4816 

4817 

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

than 

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, 
cellulose 
wadding  or  webs  of  cellulose 
fibres 

paperboard, 

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

4909 

paper, 

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

books, 

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

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

messages 

4910 

Calendars  of  any  kind,  printed, 
including calendar blocks: 

Manufacture 
materials of Chapter 47 

from  paper-making 

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 
materials of Chapter 47 

from  paper-making 

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 
materials of Chapter 47 

from  paper-making 

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

Manufacture  from  materials  of  any 
heading, 
of 
headings 4909 and 4911 

except 

those 

EN 

115 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Calendars  of  the  "perpetual" 
type or with replaceable blocks 
mounted  on  bases  other  than 
paper or paperboard 

Manufacture: 

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

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

-  Other 

Manufacture  from  materials  of  any 
heading, 
of 
headings 4909 and 4911 

except 

those 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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 (22): 

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

-  other natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn (23) 

-  Other 

Manufacture from (24): 

22 

23 

24 

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. 

EN 

116 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
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 

5106 to 5110 

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

Manufacture from (25): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5111 to 5113 

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

animal 

hair 

or 

-  Incorporating rubber thread 

Manufacture from single yarn (26) 

-  Other 

Manufacture from (27): 

25 

26 

27 

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. 

EN 

117 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
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 52 

Cotton; except for: 

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

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (28): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

-  Incorporating rubber thread 

Manufacture from single yarn (29) 

-  Other 

Manufacture from (30): 

28 

29 

30 

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. 

EN 

118 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
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 (31): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (32) 

31 

32 

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. 

EN 

119 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other 

Manufacture from (33): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
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 

5401 to 5406 

Yarn,  monofilament  and  thread 
of man-made filaments 

Manufacture from (34): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (35) 

-  Other 

Manufacture from (36): 

33 

34 

35 

36 

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. 

EN 

120 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
shrink 
calendering, 
raising, 
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 
materials or textile pulp 

from 

chemical 

5508 to 5511 

Yarn  and  sewing  thread  of  man-
made staple fibres 

Manufacture from (37): 

-  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 
staple fibres: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (38) 

37 

38 

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. 

EN 

121 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other 

Manufacture from (39): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
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 (40): 

-  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 (41): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

39 

40 

41 

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. 

EN 

122 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  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 

-  Other 

Manufacture from (42): 

5604 

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

-  Rubber  thread  and  cord,  textile 

covered 

-  Other 

5605 

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 
from casein, or 

fibres  made 

-  chemical materials or textile pulp 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

Manufacture from (43): 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (44): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

42 

43 

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. 

EN 

123 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

5606 

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

than 
and 

Manufacture from (45): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
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 (46): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  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 

-  Of other felt 

Manufacture from (47): 

-  natural 

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

-  chemical materials or textile pulp 

44 

45 

46 

47 

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. 

EN 

124 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                                         
(1) 

(2) 

(3) or (4) 

-  Other 

Manufacture from (48): 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

-  man-made 

fibres,  not 
staple 
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 (49) 

-  Other 

Manufacture from (50): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
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 

5805 

Gobelins, 

tapestries  of 

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

48 

49 

50 

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. 

EN 

125 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

5810 

Embroidery in the piece, in strips 
or in motifs 

Manufacture: 

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

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

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; 
canvas; 
painting 
prepared 
buckram  and  similar  stiffened 
textile  fabrics  of  a  kind  used  for 
hat foundations 

of 

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

or 

-  Containing not more than 90 % 
by weight of textile materials 

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
rasing, 
shrink 
calendering, 
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 

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

Manufacture from yarn (51) 

5901 

5902 

5903 

5904 

5905 

Textile wall coverings: 

-  Impregnated,  coated,  covered 
rubber, 

laminated  with 
or 
plastics or other materials  

Manufacture from yarn 

-  Other 

Manufacture from (52): 

51 

52 

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. 

EN 

126 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
finishing 
two 
operations 
scouring, 
bleaching, mercerising, heat setting, 
raising, 
shrink 
calendering, 
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 (53): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Manufacture 
materials 

from 

chemical 

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

-  Other 

Manufacture from yarn 

5907 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

Printing  accompanied  by  at  least 
two 
finishing 
operations 
scouring, 
bleaching, mercerising, heat setting, 
rasing, 
shrink 
calendering, 
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 

53 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 

EN 

127 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

5908 

for 

lamps, 

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

the 

or 

-  Incandescent 
impregnated 

gas  mantles, 

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

Manufacture from (54): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (55), 

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

aromatic 

--  yarn  of  synthetic  textile  fibres 
polyamides, 
of 
obtained  by  polycondensation 
of  m-phenylenediamine 
and 
isophthalic acid, 

--  monofil 

polytetrafluoroethylene (56), 

of 

--  yarn  of  synthetic  textile  fibres 
poly(p-phenylene 

of 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn (57), 

54 

55 

56 

57 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5 
The  use  of  this  material  is  restricted  to  the  manufacture  of  woven  fabrics  of  a  kind  used  in  paper-
making machinery. 
The  use  of  this  material  is  restricted  to  the  manufacture  of  woven  fabrics  of  a  kind  used  in  paper-
making machinery. 
The  use  of  this  material  is  restricted  to  the  manufacture  of  woven  fabrics  of  a  kind  used  in  paper-
making machinery. 

EN 

128 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

--  copolyester  monofilaments  of  a 
resin  of 
and 
and  1,4-
and 

polyester 
terephthalic 
cyclohexanediethanol 
isophthalic acid, 

a 
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 (58): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (59): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
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 (60)(61) 

-  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 

58 

59 

60 

61 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 

EN 

129 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other  

Manufacture from (62): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

Manufacture from yarn (63)(64) 

ex Chapter 62 

Articles  of  apparel  and  clothing 
accessories, 
or 
not 
crocheted; except for: 

knitted 

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 (65) 

or 

ex 6210 
ex 6216 

and 

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

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 (66) 

Manufacture from yarn (67) 

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 (68) 

6213 and 6214 

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

-  Embroidered 

Manufacture 
single yarn (69)(70) 

from 

unbleached 

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 (71) 

62 

63 

64 
65 
66 
67 
68 
69 

70 
71 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
See Introductory Note 6. 

EN 

130 

   EN 

 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

-  Other 

Manufacture 
single yarn (72)(73) 

from 

unbleached 

or 

as 

least 

Making  up,  followed  by  printing 
accompanied  by  at 
two 
preparatory  or  finishing  operations 
(such 
scouring,  bleaching, 
mercerising,  heat  setting,  raising, 
resistance 
calendering, 
shrink 
processing,  permanent 
finishing, 
decatising,  impregnating,  mending 
and  burling),  provided 
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 

that 

6217 

up 

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

-  Embroidered 

Manufacture from yarn (74) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

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 (75) 

Manufacture from yarn (76) 

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 (77) 

-  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 (78) 

72 

73 
74 
75 
76 
77 
78 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 

EN 

131 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

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 

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

-  Of felt, of nonwovens 

Manufacture from (79): 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (80)(81) 

from 

unbleached 

or 

(other 

Manufacture  from  unembroidered 
fabric 
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 
single yarn (82)(83) 

from 

unbleached 

6305 

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

Manufacture from (84): 

-  natural fibres, 

-  man-made 

fibres,  not 
staple 
carded  or  combed  or  otherwise 
processed for spinning, or 

-  chemical materials or textile pulp 

6306 

awnings 

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

-  Of nonwovens 

Manufacture from (85)(86): 

-  natural fibres, or 

-  chemical materials or textile pulp 

79 

80 
81 

82 
83 

84 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of 
knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
See Introductory Note 6. 
For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of 
knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 

EN 

132 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
6307 

6308 

(1) 

(2) 

(3) or (4) 

-  Other 

Other made-up articles, including 
dress patterns 

Manufacture 
single yarn (87)(88) 

from 

unbleached 

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, 
embroidered 
table  cloths  or  serviettes,  or 
similar  textile  articles,  put  up  in 
packings for retail sale 

tapestries, 

in 

included 

Each item in the set must satisfy the 
rule  which  would  apply  to  it  if  it 
were  not 
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 
(including 
footwear 
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 
of 
sole 
heading 6406 

components 

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

ex Chapter 65 

Headgear  and  parts 
except for: 

thereof; 

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

6505 

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 

Manufacture  from  yarn  or  textile 
fibres (89) 

ex Chapter 66 

sun 

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

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

85 

86 
87 

88 
89 

For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
For  special  conditions  relating  to  products  made  of  a  mixture  of  textile  materials,  see  Introductory 
Note 5. 
See Introductory Note 6. 
See Introductory Note 6. 

EN 

133 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                                         
(1) 

(2) 

(3) or (4) 

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 
similar 
materials; except for: 

or 

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

ex 6803 

ex 6812 

ex 6814 

Articles 
agglomerated slate 

of 

slate 

or 

of 

Manufacture from worked slate 

Articles  of  asbestos;  articles  of 
mixtures with a basis of asbestos 
or  of  mixtures  with  a  basis  of 
asbestos 
magnesium 
carbonate 

and 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  worked  mica 
or 
(including 
reconstituted mica) 

agglomerated 

Chapter 69 

Ceramic products 

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

ex Chapter 70 

Glass and glassware; except for:  Manufacture  from  materials  of  any 

heading, except that of the product 

ex 7003,  ex 7004 
and ex 7005  

Glass with a non-reflecting layer  Manufacture 
heading 7001 

from  materials  of 

7006 

7007 

7008 

7009 

bent, 

Glass  of  heading 7003,  7004 
or 7005, 
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 
SEMII-
standards (90) 

with 

Manufacture 
glass-plate 
heading 7006 

from 

non-coated 
of 

substrate 

-  Other 

Manufacture 
heading 7001 

from  materials  of 

glass, 

Safety 
toughened 
laminated glass 

consisting 

(tempered) 

of 
or 

Manufacture 
heading 7001 

from  materials  of 

Multiple-walled  insulating  units 
of glass 

Manufacture 
heading 7001 

from  materials  of 

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

Manufacture 
heading 7001 

from  materials  of 

90 

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

134 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

7010 

7013 

flasks, 

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

for 

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

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

or 

total  value  of 

Cutting of glassware, provided that 
the 
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 

total  value  of 

Cutting of glassware, provided that 
the 
the  uncut 
glassware  used  does  not  exceed 
50 %  of  the  ex-works  price  of  the 
product 

or 

(except 

silk-
Hand-decoration 
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 

or 

cultured 

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

ex 7101 

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

strung 

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 
synthetic or reconstructed) 

precious 
stones 

or 

semi-
(natural, 

Manufacture 
precious or semi-precious stones 

from 

unworked 

7106,  7108  and 
7110 

Precious metals: 

EN 

135 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Unwrought 

Manufacture  from  materials  of  any 
heading, 
of 
those 
except 
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 
precious metals 

from 

unwrought 

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 
synthetic  or 
stones 
reconstructed) 

(natural, 

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 

Manufacture 
from  materials  of 
heading 7201,  7202,  7203,  7204 
or 7205 

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished products of iron or 
non-alloy steel 

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 

products, 

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

Manufacture 
materials of heading 7207 

from  semi-finished 

Manufacture  from  ingots  or  other 
primary forms of heading 7218 

7223 

Wire of stainless steel 

Manufacture 
materials of heading 7218 

from  semi-finished 

EN 

136 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex 7224,  7225 to 
7228 

products, 

Semi-finished 
flat-
rolled  products,  hot-rolled  bars 
and  rods,  in  irregularly  wound 
coils; 
and 
sections,  of  other  alloy  steel; 
hollow  drill  bars  and  rods,  of 
alloy or non-alloy steel 

angles, 

shapes 

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

7229 

Wire of other alloy steel 

Manufacture 
materials of heading 7224 

from  semi-finished 

ex Chapter 73 

Articles  of  iron  or  steel;  except 
for: 

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

Manufacture 
heading 7206 

Manufacture 
heading 7206 

from  materials  of 

from  materials  of 

ex 7301 

Sheet piling 

7302 

or 

tramway 

Railway 
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 
heading 7206, 7207, 7218 or 7224 

from  materials  of 

drilling, 

deburring 

Turning, 
reaming, 
threading, 
and 
forged  blanks, 
sandblasting  of 
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 

(excluding 
Structures 
of 
buildings 
prefabricated 
heading 9406) 
and  parts  of 
structures  (for  example,  bridges 
and  bridge-sections,  lock-gates, 
towers, 
roofs, 
lattice  masts, 
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 

EN 

137 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex Chapter 74 

Copper  and  articles 
except for: 

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 

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 
alloys, unwrought: 

and 

copper 

-  Refined copper 

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

-  Copper  alloys  and 
containing 

copper 
elements 

refined 
other 

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 

ex Chapter 75 

Nickel 
except for: 

and 

articles 

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 

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 

EN 

138 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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 

thermal 

by 
treatment 

or 
Manufacture 
electrolytic 
from 
unalloyed  aluminium  or  waste  and 
scrap of aluminium 

7602 

Aluminium waste or scrap 

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

ex 7616 

grill, 

cloth, 

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

Manufacture: 

fencing, 

that  of 

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

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 
"work" lead 

from  "bullion"  or 

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 

EN 

139 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex Chapter 79 

Zinc  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

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

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

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

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 

ex Chapter 82 

8206 

Tools, 
cutlery, 
implements, 
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 

the  materials  of 

Manufacture  in  which  the  value  of 
all 
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 

those 

except 

Manufacture  from  materials  of  any 
of 
heading, 
headings 8202  to 8205.  However, 
tools of headings 8202 to 8205 may 
be 
set, 
provided  that  their  total  value  does 
not  exceed  15 %  of  the  ex-works 
price of the set 

incorporated 

into 

the 

EN 

140 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

8207 

8208 

ex 8211 

8214 

8215 

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

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 

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 

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 
for 
buildings,  and  automatic  door 
closers 

suitable 

articles 

ex 8306 

Statuettes  and  other  ornaments, 
of base metal 

other  materials 

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

be 

other  materials 

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

be 

EN 

141 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex Chapter 84 

reactors, 

boilers, 
Nuclear 
machinery 
and  mechanical 
appliances;  parts  thereof;  except 
for: 

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 

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  from  materials  of  any 
heading, 
the 
product (91) 

that  of 

except 

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 

8406 

8407 

8408 

8409 

8411 

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

Steam  turbines  and  other  vapour 
turbines 

Manufacture  from  materials  of  any 
heading, 
of 
headings 8403 and 8404 

except 

those 

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 
combustion 
piston 
(diesel or semi-diesel engines) 

internal 
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 

Turbo-jets,  turbo-propellers  and 
other gas turbines 

Manufacture: 

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

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

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

91 

This rule shall apply until 31.12.2005. 

EN 

142 

   EN 

 
 
 
 
 
                                                 
(1) 

(2) 

(3) or (4) 

8412 

Other engines and motors 

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

ex 8413 

Rotary  positive  displacement 
pumps 

Manufacture: 

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

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

ex 8414 

Industrial  fans,  blowers  and  the 
like 

Manufacture: 

8415 

8418 

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

those  machines 

or 

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

than 
machines 

other 

-  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 

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 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 
the  materials  used  does  not 
all 
exceed 25 % of the ex-works price of 
the product 

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

EN 

143 

   EN 

 
 
 
(1) 

(2) 

(3) or (4) 

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 
including  weight 
or  better), 
operated  counting  or  checking 
machines;  weighing  machine 
weights of all kinds 

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

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

8425 to 8428 

Lifting,  handling, 
unloading machinery 

loading  or 

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 

all 

the  materials 

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

8429 

Self-propelled 
angledozers,  graders, 
scrapers,  mechanical 
excavators, 
shovel 
tamping  machines  and 
rollers: 

bulldozers, 
levellers, 
shovels, 
loaders, 
road 

-  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: 

-  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 

all 

the  materials 

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

EN 

144 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

8430 

Other moving, grading, levelling, 
scraping,  excavating, 
tamping, 
compacting,  extracting  or  boring 
machinery, for earth,  minerals or 
and  pile-
ores;  pile-drivers 
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 

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 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
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 

Ex 8443 

Printers,  for  office  machines  (for 
example 
data 
processing  machines,  word-
processing machines, etc.) 

automatic 

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

8444 to 8447 

Machines  of  these  headings  for 
use in the textile industry 

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

ex 8448 

8452 

Auxiliary machinery for use with 
machines 
headings 8444 
and 8445 

of 

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

than 
Sewing  machines,  other 
book-sewing 
of 
machines 
furniture,  bases 
heading 8440; 
and covers specially designed for 
sewing 
sewing 
machines; 
machine needles: 

EN 

145 

   EN 

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  Sewing  machines  (lock  stitch 
only)  with  heads  of  a  weight 
not  exceeding  16 kg  without 
motor or 17 kg with motor 

Manufacture in which: 

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

-  the  value  of  all 

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

the  head 

-  Other 

-  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 

8480 

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, 
calculating 
typewriters, 
data 
machines, 
processing  machines,  duplicating 
machines, stapling machines) 

automatic 

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

glass, 

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 

8482 

Ball or roller bearings 

Manufacture: 

8484 

ex 8486 

-  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 

of  metal; 

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

joints,  dissimilar 

-  Machine  tools  for  working  any 
material  by  removal  of  material, 
by  laser  or  other  light  or  photon 
beam, 
ultrasonic, 
electrodischarge, 
electrochemical,  electron  beam, 
arc 
or 
ionic-beam 
processes 

plasma 

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  

EN 

146 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

-  machine 
(including 
tools 
presses)  for  working  metal  by 
bending,  folding,  straightening, 
flattening,  shearing,  punching  or 
notching 

ceramics, 

tools  for  working 
-  machine 
stone, 
concrete, 
asbestos-cement  or  like  mineral 
materials  or  for  cold  working 
glass 

-  parts  and  accessories  suitable 
for use solely or principally with 
the  machines  of  headings  8456, 
8462 and 8464 

-  marking-out  instruments  which 
are  pattern  generating  apparatus 
of  a  kind  used  for  producing 
from 
masks 
photoresist 
substrates; 
parts and accessories thereof 

reticles 

coated 

or 

- 
moulds, 
compression types 

injection 

or 

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

-  other  lifting,  handing,  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 

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

-  parts  suitable  for  use  solely  or 
principally with the machinery of 
heading 8428 

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

-cameras  of  a  kind  used  for 
preparing  printing  plates  or 
cylinders  which 
are  pattern 
generating  apparatus  of  a  kind 
used  for  producing  masks  or 
reticles  from  photoresist  coated 
substrates;  parts  and  accessories 
thereof 

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 30 % of the ex-works price of 
the product 

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

EN 

147 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

8487 

ex Chapter 85 

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

not 
elsewhere 

specified 
in 

machinery 

and 
Electrical 
equipment  and  parts 
thereof; 
sound recorders and reproducers, 
television 
sound 
recorders  and  reproducers,  and 
parts  and  accessories  of  such 
articles; except for: 

image  and 

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

Manufacture: 

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

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

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

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 

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8503  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

8502 

Electric  generating 
rotary converters 

sets  and 

Manufacture in which: 

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

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
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 
the 
exceed 
originating materials used 

the  value  of  all 

ex 8504 

Power supply units for automatic 
data-processing machines 

ex 8517 

for 

apparatus 

Other 
the 
transmission  or 
reception  of 
voice, 
images  or  other  data, 
including 
for 
apparatus 
in  a  wireless 
communication 
network  (such  as a  local  or  wide 
than 
area 
reception 
transmission 
apparatus 
headings 
8443,8525,8527 or 8528 

network), 

other 

or 

of 

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 

EN 

148 

   EN 

 
 
 
 
ex 8518 

8519 

(1) 

(2) 

(3) or (4) 

and 

not  mounted 

Microphones 
stands 
therefore;  loudspeakers,  whether 
or 
their 
in 
enclosures; 
audio-frequency 
electric amplifiers; electric sound 
amplifier sets 

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  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 

Sound 
reproducing apparatus 

recording 

or 

sound 

Manufacture in which: 

8521 

Video  recording  or  reproducing 
apparatus,  whether 
not 
or 
incorporating a video tuner 

-  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 
headings 8519 
to 8521 

of 

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

-  Unrecorded  discs,  tapes,  solid-
state non-volatile storage devices 
and other media for the recording 
of sound or of other phenomena, 
including  matrices  and  masters 
for  the  production  of  discs,  but 
excluding  products  of  Chapter 
37; 

- recorded discs, tapes solid-state 
non-volatile  storage  devices  and 
other  media  for  the  recording  of 
sound  or  of  other  phenomena, 
including  matrices  and  masters 
for  the  production  of  discs,  but 
excluding 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 

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  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 

EN 

149 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

-  proximity  cards  and  "smart 
cards"  with 
two  or  more 
electronic 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 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
headings 8541 
and 8542  used 
does  not  exceed  10 %  of  the  ex-
works price of the product 

or 

a 

circuits 

integrated 
on 

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

by 

"smart 

- 
electronic integrated circuit 

cards"  with  one 

8525 

Transmission apparatus for radio-
television, 
broadcasting 
or 
whether  or  not 
incorporating 
reception  apparatus  or  sound 
reproducing 
or 
recording 
apparatus; 
television  cameras, 
digital cameras and video camera 
recorders 

8526 

Radar 
radio 
apparatus, 
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 

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, 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 

EN 

150 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

8527 

8528 

Reception  apparatus  for  radio-
broadcasting,  whether  or  not 
combined,  in  the  same  housing, 
with 
or 
reproducing apparatus or a clock 

recording 

sound 

-  monitors  and  projectors,  not 
incorporating television reception 
apparatus,  of  a  kind  solely  or 
principally  used  in  an  automatic 
data-processing 
of 
heading 8471 

system 

incorporating 

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

television 

for 

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  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, and 

-  the  value  of  all 

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

8529 

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

-Suitable 
solely  or 
for  use 
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 

not 

-  Suitable  for  use  solely  or 
principally  with  monitors  and 
projectors, 
incorporating 
television reception apparatus, of 
a  kind  solely  or  principally  used 
in  an  automatic  data-processing 
system of heading 8471 

Manufacture: 

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

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

-Other 

Manufacture 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 25 % of the ex-works price of 
the product 

EN 

151 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
8535 

8536 

8537 

(1) 

(2) 

(3) or (4) 

Electrical apparatus for switching 
or  protecting  electrical  circuits, 
or  for  making  connections  to  or 
in electrical circuits for a voltage 
exceeding 1000 V 

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 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
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  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 

apparatus 

-  Electrical 
for 
switching  or  protecting  electrical 
for  making 
circuits, 
connections  to  or  in  electrical 
circuits 
a  voltage  not 
exceeding 1000 V 

for 

or 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

-  connectors  for  optical  fibres, 
optical fibre bundles or cables 

-- of plastics 

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

-- of ceramics, of iron and steel 

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

-- of copper  

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  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 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

Boards,  panels,  consoles,  desks, 
other 
cabinets 
bases, 
and 
two  or  more 
equipped  with 
apparatus 
heading 8535 
of 
or 8536,  for  electric  control  or 
the  distribution  of  electricity, 
including 
incorporating 
instruments  or  apparatus  of 
numerical 
and 
Chapter 90, 
than 
control  apparatus,  other 
switching 
of 
heading 8517 

apparatus 

those 

EN 

152 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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 

ex 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 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
headings 8541 
and 8542  used 
does  not  exceed  10 %  of  the  ex-
works price of the product 

or 

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

a 

circuits 

integrated 
on 

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

by 

-  multichips  which  are  parts  of 
machinery  or  apparatus,  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 

-  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  materials 

-  within  the  above  limit,  the  value 
of 
of 
all 
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 

8544 

Insulated (including enamelled or 
anodised)  wire,  cable  (including 
coaxial cable) and other insulated 
electric  conductors,  whether  or 
not fitted with connectors; optical 
cables,  made  up  of 
fibre 
individually 
fibres, 
sheathed 
whether  or  not  assembled  with 
electric  conductors  or  fitted  with 
connectors 

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

EN 

153 

   EN 

 
 
 
 
 
  
 
  
 
 
(1) 

(2) 

(3) or (4) 

8545 

8546 

8547 

8548 

ex Chapter 86 

8608 

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 

Carbon 
carbon 
electrodes, 
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 
material 

insulators  of 

any 

appliances 

Insulating  fittings  for  electrical 
machines, 
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, 
of 
other 
heading 8546;  electrical  conduit 
tubing and joints therefor, of base 
metal 
insulating 
material 

lined  with 

insulators 

than 

spent 

Waste and scrap of primary cells, 
primary  batteries  and  electric 
accumulators; 
primary 
cells, spent primary batteries and 
accumulators; 
spent 
electrical  parts  of  machinery  or 
specified  or 
apparatus,  not 
included 
this 
in 
Chapter 

elsewhere 

electric 

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

thereof; 

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

or 

tramway 

safety  or 

Railway 
track 
fixtures  and  fittings;  mechanical 
electromechanical) 
(including 
signalling, 
traffic 
control  equipment  for  railways, 
inland 
tramways, 
roads, 
facilities, 
waterways,  parking 
port 
installations  or  airfields; 
parts of the foregoing 

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

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 

EN 

154 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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 

and 

other 

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

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 

cycles 

Motorcycles  (including  mopeds) 
and 
an 
auxiliary  motor,  with  or  without 
side-cars; side-cars: 

fitted  with 

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  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  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 

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
heading, 
of 
heading 8714 

except 

those 

EN 

155 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

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 30 % of the ex-works price of 
the product 

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

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

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 

ex 8804 

Rotochutes 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 8804 

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

8805 

Aircraft  launching  gear;  deck-
arrestor  or  similar  gear;  ground 
flying 
the 
foregoing articles 

trainers;  parts  of 

Manufacture  from  materials  of  any 
heading, except that 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 

Chapter 89 

Ships, 
structures 

boats 

and 

floating 

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 

ex Chapter 90 

photographic, 
Optical, 
cinematographic, 
measuring, 
checking,  precision,  medical  or 
surgical 
and 
apparatus;  parts  and  accessories 
thereof; except for: 

instruments 

9001 

Optical  fibres  and  optical  fibre 
bundles;  optical 
fibre  cables 
other than those of heading 8544; 
sheets  and  plates  of  polarizing 
(including 
lenses 
material; 
contact  lenses),  prisms,  mirrors 
and  other  optical  elements,  of 
any  material,  unmounted,  other 
than  such  elements  of  glass  not 
optically worked 

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 

EN 

156 

   EN 

 
 
(1) 

(2) 

(3) or (4) 

9002 

Lenses, prisms, mirrors and other 
optical elements, of any material, 
mounted,  being  parts  of  or 
or 
fittings 
such 
other 
apparatus, 
elements  of  glass  not  optically 
worked 

instruments 

than 

for 

9004 

Spectacles,  goggles  and  the  like, 
corrective, protective or other 

ex 9005 

Binoculars,  monoculars,  other 
optical telescopes, and mountings 
therefor,  except  for  astronomical 
refracting 
and 
mountings therefor 

telescopes 

ex 9006 

(other 

than 
Photographic 
cameras; 
cinematographic) 
photographic flashlight apparatus 
and 
than 
electrically ignited flashbulbs 

flashbulbs 

other 

9007 

Cinematographic  cameras  and 
projectors,  whether 
not 
incorporating  sound  recording  or 
reproducing apparatus 

or 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

EN 

157 

   EN 

 
 
 
(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: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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

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

9011 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

9016 

9017 

9018 

(including 
Surveying 
surveying), 
photogrammetrical 
hydrographic, 
oceanographic, 
hydrological,  meteorological  or 
and 
geophysical 
appliances, excluding compasses; 
rangefinders 

instruments 

Balances  of  a  sensitivity  of  5 cg 
or better, with or without weights 

(for 

marking-out 

Drawing, 
or 
mathematical 
calculating 
example, 
instruments 
drafting  machines,  pantographs, 
protractors,  drawing  sets,  slide 
rules, 
calculators); 
instruments for measuring length, 
for use in the hand (for example, 
tapes, 
measuring 
rods 
micrometers, 
not 
specified  or  included  elsewhere 
in this chapter 

and 
callipers), 

disc 

Instruments  and  appliances  used 
in  medical,  surgical,  dental  or 
veterinary 
including 
sciences, 
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 

EN 

158 

   EN 

 
 
 
 
 
 
 
 
 
(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 

9028 

appliances; 
Mechano-therapy 
apparatus; 
massage 
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 

for 
Machines  and  appliances 
the  hardness,  strength, 
testing 
compressibility, 
or 
other  mechanical  properties  of 
materials  (for  example,  metals, 
wood, textiles, paper, plastics) 

elasticity 

Hydrometers and similar floating 
thermometers, 
instruments, 
barometers, 
pyrometers, 
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, 
gauges, 
level 
manometers, 
heat  meters), 
and 
excluding 
apparatus of heading 9014, 9015, 
9028 or 9032 

instruments 

Instruments  and  apparatus  for 
physical or chemical analysis (for 
polarimeters, 
example, 
refractometers, 
spectrometers, 
gas or smoke analysis apparatus); 
instruments  and  apparatus  for 
measuring  or  checking  viscosity, 
porosity, 
surface 
expansion, 
tension  or  the  like;  instruments 
and  apparatus  for  measuring  or 
checking  quantities  of  heat, 
sound 
(including 
light 
exposure meters); microtomes 

or 

Gas,  liquid  or  electricity  supply 
or  production  meters,  including 
calibrating meters therefor: 

-  Parts and accessories 

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 

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

EN 

159 

   EN 

 
 
 
 
 
 
 
 
 
(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 

-  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 

Revolution  counters,  production 
counters, 
taximeters, 
mileometers,  pedometers  and  the 
and 
like; 
tachometers,  other  than  those  of 
heading 9014 
or 9015; 
stroboscopes 

indicators 

speed 

spectrum 
Oscilloscopes, 
analysers  and  other  instruments 
and  apparatus  for  measuring  or 
checking  electrical  quantities, 
meters 
excluding 
of 
heading 9028; 
instruments  and 
for  measuring  or 
apparatus 
detecting alpha, beta, gamma, X-
ray,  cosmic  or  other  ionizing 
radiations 

or 
appliances 

Measuring 
instruments, 
machines, 
included 
in 
chapter; profile projectors 

elsewhere 

checking 
and 
or 
this 

specified 

not 

Automatic 
controlling 
apparatus 

regulating 
instruments 

or 
and 

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 

and 

accessories 

Parts 
(not 
specified  or  included  elsewhere 
in  this  chapter)  for  machines, 
appliances, 
or 
apparatus of Chapter 90 

instruments 

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 

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

9105 

Other clocks 

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 

EN 

160 

   EN 

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

9110 

or 

unassembled 

clock 
Complete  watch 
or 
movements, 
partly 
(movement 
sets);  incomplete  watch  or  clock 
movements,  assembled; 
rough 
watch or clock movements 

assembled 

-  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 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 9114  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

Clock  cases  and  cases  of  a 
similar  type  for  other  goods  of 
this chapter, and 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 

Watch  straps,  watch  bands  and 
parts 
watch 
thereof: 

bracelets, 

and 

9112 

9113 

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

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

-  Of  base  metal,  whether  or  not 
gold-  or  silver-plated,  or  of 
metal clad with precious metal 

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

-  Other 

Chapter 92 

Musical  instruments;  parts  and 
accessories of such articles 

Chapter 93 

Arms and ammunition; parts and 
accessories thereof 

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 

EN 

161 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex Chapter 94 

lighting 

Furniture;  bedding,  mattresses, 
mattress  supports,  cushions  and 
similar stuffed furnishings; lamps 
and 
not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
name-plates 
like; 
the 
and 
prefabricated  buildings;  except 
for: 

fittings, 

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 

ex 9401 
ex 9403 

and 

metal 

Base 
furniture, 
incorporating  unstuffed  cotton 
cloth  of  a  weight  of  300 g/m2  or 
less 

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 

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: 

-  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 

9405 

and 

lighting 
searchlights 

fittings 
Lamps 
including 
and 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates  and  the  like,  having 
a permanently fixed light source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

ex Chapter 95 

ex 9503 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

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

EN 

162 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) or (4) 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

9606 

9608 

9612 

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 

fountain 

Ball-point  pens;  felt-tipped  and 
other  porous-tipped  pens  and 
markers; 
pens, 
stylograph  pens  and  other  pens; 
duplicating  stylos;  propelling  or 
pen-holders, 
sliding 
pencil-holders 
similar 
holders; parts (including caps and 
clips)  of  the  foregoing  articles, 
other than those of heading 9609 

pencils; 

and 

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 
carving  materials  of 
heading as the product 

from 

"worked" 
the  same 

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

in 

included 

Each item in the set must satisfy the 
rule  which  would  apply  to  it  if  it 
the  set. 
were  not 
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 

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 

EN 

163 

   EN 

 
 
 
 
 
 
 
 
 
 
ANNEX III 

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1 

Printing instructions 

1. 
Each  form  shall  measure  210  x  297  mm;  a  tolerance  of  up  to  minus  5  mm  or 
plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not 
containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green 
guilloche  pattern  background  making  any  falsification  by  mechanical  or  chemical  means 
apparent to the eye. 

2. 
The competent authorities of the contracting parties may reserve the right to print the 
forms themselves or may have them printed by approved printers. In the latter case, each form 
must include a reference to such approval. Each form must bear the name and address of the 
printer  or  a  mark  by  which  the  printer  can  be  identified.  It  shall  also  bear  a  serial  number, 
either printed or not, by which it can be identified. 

EN 

164 

   EN 

 
1.  Exporter (Name, full address, country) 

EUR.1  No A  000.000 

MOVEMENT CERTIFICATE 

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 
countries  or  territory 
in  which  the  products 
as 
considered 
are 
originating 

5.  Country, 

group 

of 
countries  or  territory  of 
destination 

6.  Transport details (Optional) 

7.  Remarks 

EN 

165 

   EN 

 
 
 
 
 
 
 
 
 
8. 

Item  number;  Marks  and  numbers;  Number  and  kind  of  packages(1) 
Description of goods 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres, 
etc.) 

m3, 

10.  Invoices 

(Optional) 

11. CUSTOMS ENDORSEMENT 

12. DECLARATION BY THE EXPORTER 

Declaration certified 

Export document(2) 

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 ......................Stamp 

................................................................... 

Place and date ……………...................... 

……............................................................ 

(Signature) 

1 
2 

If goods are not packed, indicate number of articles or state « in bulk » as appropriate. 
Complete only where the regulations of the exporting country or territory require. 

EN 

166 

   EN 

 
 
 
 
 
                                                 
13. REQUEST FOR VERIFICATION, to 

14. RESULT OF VERIFICATION 

Verification carried out shows that this certificate (1) 

(cid:133) was issued by the customs office indicated and 

that the information contained therein is accurate. 

(cid:133) 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. 
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 . 

2. 
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. 

3. 
be identified. 

Goods must be described in accordance with commercial practice and with sufficient detail to enable them to 

EN 

167 

   EN 

 
 
 
 
 
1.  Exporter (Name, full address, country) 

EUR.1  No A  000.000 

APPLICATION FOR A MOVEMENT CERTIFICATE 

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 
countries  or  territory 
in  which  the  products 
are 
as 
considered 
originating 

5.  Country, 

group 

of 
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 
other 
or 
(kg) 
measure 
(litres, 
m3., etc.) 

10.  Invoices 

(Optional) 

(1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate 

EN 

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   EN 

 
 
 
 
 
 
 
 
 
 
 
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 
conditions: 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the  above 

…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
……………………. 

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. 

EN 

169 

   EN 

 
                                                 
ANNEX IV 

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. 

Bulgarian version 

Износителят на продуктите, обхванати от този документ (митническо разрешение 
№ … (1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с 
….(2)преференциален произход 

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)). 

Czech version 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě 
zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Danish version  

Eksportøren  af  varer,  der  er  omfattet  af  nærværende  dokument,  (toldmyndighedernes 
...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
tilladelse  nr. 
præferenceoprindelse i ...(2). 

German version  

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses 
Handelspapier  bezieht,  erklärt,  dass  diese  Waren,  soweit  nicht  anderes  angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 

Estonian version 

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, 
et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 

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). 

EN 

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   EN 

 
English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No  ...(1)) 
declares that, except where otherwise clearly indicated, these products are of ...(2) preferential 
origin. 

French version 

L'exportateur des produits  couverts par le présent  document  (autorisation douanière  n°  ...(1)) 
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ...(2). 

Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione  doganale  n. 
...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale…(2). 

Latvian version 

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1))  deklaruoja, 
kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

Hungarian version 

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy 
eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru.  …(1)) 
jiddikjara  li,  ħlief  fejn  indikat  b’mod  ċar  li  mhux  hekk,  dawn  il-prodotti  huma  ta’  oriġini 
preferenzjali …(2). 

Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. 
...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van 
preferentiële ... oorsprong zijn (2). 

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr  …(1)) 
deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają  …(2) 
preferencyjne pochodzenie. 

EN 

171 

   EN 

 
Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento  (autorização 
aduaneira  n°.  ...(1)),  declara  que,  salvo  expressamente  indicado  em  contrário,  estes  produtos 
são de origem preferencial ...(2). 

Romanian version 

Exportatorul  produselor  ce  fac  ojiectul  acestui  document  (autorizaţia  vamalâ  nr.  …(1)) 
declará cá, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt 
de origine preferenţialā …(2). 

Slovak version 

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem 
zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Slovenian version 

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, 
da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo. 

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että  nämä 
tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita 
(2). 

Swedish version 

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) 
försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung 
(2). 

Croatian version 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br.  ...(1))  izjavljuje  da 
su, osim ako je drukčije izričito navedeno, ovi proizvodi ...(2) preferencijalnoga podrijetla. 

__________________________________ 

(1) 
When the invoice declaration is made out by an approved exporter, the authorization 
number of the approved exporter must be entered in this space. When the invoice declaration 
is not made out by an approved exporter, the words in brackets shall be omitted or the space 
left blank. 
(2) 
Origin of products to be indicated. When the invoice declaration relates, in whole or in 
part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in 
the document on which the declaration is made out by means of the symbol "CM". 
(3) 
itself. 
(4) 
implies the exemption of the name of the signatory. 

In  cases  where  the  exporter  is  not  required  to  sign,  the  exemption  of  signature  also 

These  indications  may  be  omitted  if  the  information  is  contained  on  the  document 

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   EN