Proposal for a Council Decision on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union
Date: 2007-10-22
Institutions: European Commission
Subjects: Bulgaria, European Community, North Macedonia, Romania, accession to the European Union, association agreement (EU), market stabilisation, protocol to an agreement

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 22.10.2007 
COM(2007) 623 final 

2007/0218 (AVC) 

Proposal for a 

COUNCIL DECISION 

on the signing of a Protocol to the Stabilisation and Association Agreement between the 
European Communities and their Member States, of the one part, and the former 
Yugoslav Republic of Macedonia, 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 
former Yugoslav Republic of Macedonia, 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) 

EN 

   EN 

 
 
 
  
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 former Yugoslav Republic of Macedonia 
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  former  Yugoslav 
Republic of Macedonia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union.  

Four negotiating rounds took place, on 27 October 2006, 27 November 2006, 29 March 2007 
and 11 May 2007. The Protocol was initialled by the Commission and the Government of the 
former Yugoslav Republic of Macedonia by exchange of letters on 26 July and 13 September 
2007. The text of the initialled protocol is attached. 

The attached proposals are for (1) a Council decision on the signature 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  of  the  Protocol  on  behalf  of  the  European  Community  and  its 
Member States; 

-  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.  

EN 

2 

   EN 

 
Proposal for a 

COUNCIL DECISION 

on the signing of a Protocol to the Stabilisation and Association Agreement between the 
European Communities and their Member States, of the one part, and the former 
Yugoslav Republic of Macedonia, 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 former Yugoslav Republic 
of  Macedonia  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  former  Yugoslav  Republic  of  Macedonia,  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  accomplished  and  subject  to  its  possible 
conclusion  at  a  later  date,  the  Protocol  should  be  signed  on  behalf  of  the  European 
Community and its Member States, 

HAS DECIDED AS FOLLOWS:  

Sole Article 

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

1 

OJ C , , p. . 

EN 

3 

   EN 

 
                                                 
The text of the Protocol is attached to this Decision. 

Done at Brussels,  

For the Council 
The President 

EN 

4 

   EN 

 
 
 
2007/0218 (AVC) 

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 
former Yugoslav Republic of Macedonia, 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,1 

Having regard to the assent of the European Parliament2, 

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  former  Yugoslav 
Republic  of  Macedonia,  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  and  the  Member  States  on  XY  in  accordance  with 
Council decision no XY. 

(2) 

Pending  its  entry  into  force  the  Protocol  has  been  applied  on  a  provisional  basis  as 
from the date of accession. 

(3) 

The Protocol should be concluded. 

1 
2 

OJ C [xx] [yy], p.[00] 
OJ C [xx] [yy], p.[00] 

EN 

5 

   EN 

 
                                                 
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 former Yugoslav Republic of 
Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and 
Romania to the European Union is hereby approved on behalf of the European Community, 
the European Atomic Energy Community and the Member States.  

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  11  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 

EN 

6 

   EN 

 
 
 
ANNEX  

PROTOCOL 

to the Stabilisation and Association Agreement between the European 
Communities and their Member States, of the one part, and the former Yugoslav 
Republic of Macedonia, 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, 

EN 

7 

   EN

 
THE REPUBLIC OF SLOVENIA, 

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 FORMER YUGOSLAV REPUBLIC OF MACEDONIA, 

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  former 
Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as 
‘the SAA’) was signed by exchange of letters in Luxemburg on 9 April 2001 
and entered into force on 1 April 2004; 

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 35(3) of the SAA have taken place so as to 
ensure that account is taken of the mutual interests of the Community and the 
former Yugoslav Republic of Macedonia stated in this Agreement; 

EN 

8 

   EN

 
HAVE AGREED AS FOLLOWS: 

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  former  Yugoslav  Republic  of  Macedonia,  of  the  other  part, 
signed  by  exchange  of  letters  in  Luxemburg  on  9  April  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) to the SAA shall be replaced by the text of Annex I to this Protocol. 

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

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

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

Article 3 

Fisheries products 

1. Article 28(2) of the SAA shall be replaced by the following: 

“2. The former Yugoslav Republic of Macedonia shall abolish all charges having an 
equivalent  effect  to  a  customs  duty  and  abolish  the  customs  duties  applicable  on 
imports  of  fish  and  fisheries  products  originating  in  the  Community  with  the 
exception of products listed in Annex V(b) and Annex V(c) of the SAA, which shall 
lay down the tariff reductions for the products listed therein.” 

2. The text of Annex V to this Protocol shall be added to the SAA as Annex V(c). 

EN 

9 

   EN

 
Article 4 

Processed agricultural products 

1. Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex VI to this 
Protocol. 

2. Annex III to Protocol 3 to the SAA shall be replaced by the text of Annex VII to 
this Protocol. 

Article 5 

Wine Agreement 

Paragraph  1  and  paragraph  3  of  Annex  I  (Agreement  between  the  European 
Community  and  the  former  Yugoslav  Republic  of  Macedonia  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 
VIII to this Protocol. 

SECTION III 

RULES OF ORIGIN 

Article 6 

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

TRANSITIONAL PROVISIONS 

SECTION IV 

Article 7 

WTO 

The  former  Yugoslav  Republic  of  Macedonia  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. 

EN 

10 

   EN

 
Article 8 

Proof of origin and administrative cooperation 

1.  Proofs  of  origin  properly  issued  by  either  the  former  Yugoslav  Republic  of 
Macedonia  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 former Yugoslav Republic of 
Macedonia or a new Member State, prior to the date of accession, under preferential 
agreements  or  autonomous  arrangements  applied  between  the  former  Yugoslav 
Republic of Macedonia 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  former  Yugoslav  Republic  of  Macedonia  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: 

(a) 
such a provision is also provided for in the agreement concluded prior to the 
date  of  accession  between  the  former  Yugoslav  Republic  of  Macedonia  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. 

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  former  Yugoslav 
Republic of Macedonia 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. 

EN 

11 

   EN

 
Article 9 

Goods in transit 

1.  The  provisions  of  the  SAA  may  be  applied  to  goods  exported  from  either  the 
former  Yugoslav  Republic  of  Macedonia  to  one  of  the  new  Member  States  or  from 
one of the new Member States to the former Yugoslav Republic of Macedonia, 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 former Yugoslav Republic of Macedonia 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. 

GENERAL AND FINAL PROVISIONS 

SECTION V 

Article 10 

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

Article 11 

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  former  Yugoslav 
Republic of Macedonia 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. 

Article 12 

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. This Protocol shall apply with effect from 1 January 2007. 

Article 13 

This Protocol is drawn up in duplicate in each of the official languages of the Parties, 
each of these texts being equally authentic. 

Article 14 

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 

EN 

12 

   EN

 
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. 

EN 

13 

   EN

 
"ANNEX IV(a) 

ANNEX I 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS 
ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF) 

0105 19 20 

0105 94 

0105 99 10 

0106 90 00 50 

0404 

0408 

0410 

0601 

0206 10 

0602 10 

1103 11 

0206 21 

0602 20 

1103 13 10 

0206 22 

0602 30 

1103 13 90 10 

(referred to in Article 27(3)(a)) 

1003 00 90 10 

1209 30 

2104 20 00 10 

2309 90 91 

1006 10 10 

1209 91 

1007 

1008 

1209 99 

1211 

1212 

1501 

1503 

2309 90 95 

2309 90 99 10 

2401 

4301 

2302 

2307 

2308 

2309 90 10 

2309 90 20 

2309 90 31 

0206 30 

0602 40 

1103 19 40 

1517 90 99 

2309 90 33 

0206 41 

0703 10 19 10 

0206 49 

0703 10 19 30 

0206 80 

0703 90 00 10 

1105 

1108 

1202 

1701 12 

2309 90 35 

1702 11 

2309 90 39 

1702 19 

2309 90 41 

0206 90 

0802 11 

1209 22 

1702 20 

2309 90 43 

0208 

0802 12 

1209 23 

1702 30 

2309 90 49 

0210 91 

0904 11 

0210 92 

0904 12 

1209 24 

1209 25 

1702 40 

2309 90 51 

1702 60 

2309 90 53 

0210 93 

1001 10 00 10 

1209 29 

1703 

2309 90 59 

0210 99 

1002 

2005 10 00 10 

2309 90 70 

ex 0713 20 00 

Chick peas (garbanzos) – seed 

ex 0713 31 00 

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek – seed 

ex 0713 32 00 

Small red (Adzuki) beans (Phaseolus or Vigna angularis) – seed 

ex 0713 39 00 

Other beans for sowing 

ex 0713 50 00 

Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed 

EN 

14 

" 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX II 

"ANNEX IV(b) 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS  

ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) 

(referred to in Article 27(3)(b)) 

CN code 1 

Description 

2007 

2008 

2009 

2010 

2011 and beyond 

(1) Tariff quota @ 0% 
(2) Applicable duty for exceeding quantities 

(1) 

(2) 

(t) 

(% of MFN)

0206 29 

Edible offal of bovine animals, other than 
tongues and livers, frozen 

415 

0207 

Meat  and  edible  offal,  of  poultry  of 
heading 0105, fresh, chilled or frozen 

6600 

0210 11 

Meat of swine 

50 

50 

50 

80 

(1) 

(t) 

415 

6600 

50 

(2) 

(% of MFN) 

40 

40 

70 

(1) 

(t) 

415 

6600 

50 

(2) 

(% of MFN) 

30 

30 

60 

(1) 

(t) 

415 

6600 

50 

(2) 

(% of MFN) 

20 

20 

50 

(1) 

(t) 

– 

– 

– 

(2) 

(% of MFN) 

0 

0 

0 

0210 12 

0210 19 

1 

EN 

As defined in the Customs Tariff Law – Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonization and Changing of Customs 
Tariff – Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia. 

15 

EN 

 
  
 
                                                 
0401 20 

added 

Milk  and  cream,  not  concentrated  nor 
containing 
other 
sweetening  matter,  of  fat  content,  by 
weight, exceeding  1%  but  not  exceeding 
6% 

sugar 

or 

0402 

Milk 
and 
containing 
sweetening matter 

cream 
added 

concentrated  or 
other 
or 
sugar 

0405 10 

Butter 

0406 20 

0406 30 

Grated  or  powered  cheese,  of  all  kinds; 
processed cheese, not grated or powdered

0406 90 

Other cheese 

0802 31 

0802 32 

0805 10 

0805 20 

0805 40 

0805 50 

0901 

Walnuts,  fresh  or  dried,  whether  or  not 
shelled or peeled 

(including 
Oranges,  mandarins 
tangerines 
satsumas), 
and 
clementines,  wilkings  and  similar 
citrus  hybrids,  grapefruits  (including 
pomelos),  lemons  and  limes,  fresh  or 
dried 

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

2200 

100 

2200 

100 

2200 

100 

2200 

100 

2200 

100 

470 

50 

470 

40 

470 

30 

470 

20 

1250 

120 

500 

60 

50 

70 

100 

80 

1250 

130 

500 

60 

40 

70 

100 

70 

1250 

140 

500 

60 

30 

70 

100 

60 

1250 

150 

500 

60 

20 

70 

100 

50 

8000 

50 

8000 

40 

8000 

30 

8000 

20 

– 

– 

160 

0 

0 

70 

500 

100 

_ 

– 

0 

0 

10 

80 

10 

70 

10 

60 

10 

50 

_ 

0 

EN 

16 

EN 

 
  
 
 
 
 
 
 
 
 
 
1601 00 

Sausages  and  similar  products  of  meat, 
meat  offal  or  blood;  food  preparations 
based on these products 

1602 

Other  prepared  or  preserved  meat,  meat 
offal or blood 

2960 

70 

3070 

70 

3180 

70 

3290 

70 

3400 

70 

1570 

70 

1640 

70 

1710 

70 

1780 

70 

1850 

70 

2003 10 

2003 20 00 

2005 70 

2007 99 

2009 

2309  90  99 
90 

Mushrooms  of 
truffles 

the  genus  Agaricus; 

50 

100 

50 

100 

50 

100 

50 

100 

50 

100 

Olives,  prepared  or  preserved  otherwise 
than by vinegar or acetic acid, not frozen 

1600 

Jams,  fruit  jellies,  marmalades,  fruit  or 
nut purée and fruit or nut pastes, obtained
by  cooking,  other  than  homogenised 
preparations and citrus fruit 

50 

50 

80 

1600 

50 

40 

70 

1600 

50 

30 

60 

1600 

50 

20 

50 

– 

– 

0 

0 

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

Preparations  of  a  kind  used  in  animal 
feeding  

Other  

300 

100 

300 

100 

300 

100 

300 

100 

300 

100 

12000 

70 

12000 

70 

12000 

70 

12000 

70 

12000 

70 

EN 

17 

" 

EN 

 
  
"ANNEX IV(c) 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS 
ORIGINATING IN THE COMMUNITY (CONCESSIONS WITHIN TARIFF QUOTAS) 

ANNEX III 

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

Description 

Annual quantity (tonnes) Applicable duty (% of MFN)

CN 
code 1 

0201 

0202 

Meat  of  bovine  animals, 
fresh, chilled or frozen 

300 

0203  Meat  of  swine,  fresh,  chilled 

2000 

or frozen 

0203  Meat  of  swine,  fresh,  chilled 

or frozen 

0406  Cheese and curd 

0701 90  Potatoes, fresh or chilled 

1209 21  Lucerne (alfalfa) seed 

200 

600 

100 

15 

50 

70 

50 

70 

50 

50 

" 

1 

As  defined  in  the  Customs  Tariff  Law  –  Official  Gazette  No  23/03  of  the  former  Yugoslav  Republic  of 
Macedonia; Decision on Harmonization and Changing of Customs Tariff – Official Gazette No 125/06 of the 
former Yugoslav Republic of Macedonia. 

EN 

18 

   EN 

 
                                                 
"ANNEX IV(d) 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS 
ORIGINATING IN THE COMMUNITY (PROGRESSIVE TARIFF REDUCTION DURING THE TRANSITION 
PERIOD, ZERO-DUTY TARIFF FROM 1 JANUARY 2011) 

ANNEX IV 

(referred to in Article 27(3)(d)) 

0102 90 21 00 

0405 20 90 00 

0712 90 90 00 

1102 

0102 90 29 00 

0405 90 

0802 21 00 00 

1103 13 90 90 

0102 90 41 00 

0602 90 30 00 

0802 22 00 00 

1103 19 10 00 

0102 90 49 00 

0602 90 41 00 

0802 31 00 00 

1103 19 30 00 

0102 90 51 00 

0602 90 45 00 

0802 32 00 00 

1103 19 50 00 

0102 90 59 00 

0602 90 49 00 

0802 40 00 00 

1103 19 90 00 

0102 90 61 00 

0602 90 51 00 

0802 50 00 00 

1103 20 

0102 90 69 00 

0602 90 59 00 

0802 60 00 00 

1104 

0102 90 71 00 

0602 90 70 00 

0802 90 20 00 

1106 10 00 00 

0102 90 79 00 

0602 90 91 00 

0802 90 50 00 

1106 30 

0102 90 90 00 

0602 90 99 00 

0802 90 85 00 

1107 

0105 11 19 00 

0603 

0803 00 

1209 21 00 00 

0105 11 99 00 

0604 

0804 

1509 

0105 12 00 00 

0709 90 60 00 

0805 90 00 00 

1510 00 

0105 19 90 00 

0710 80 10 00 

0810 20 

0105 99 20 00 

0710 80 80 00 

0810 40 

1514 99 

1603 00 

0105 99 30 00 

0710 80 85 00 

0810 50 00 00 

1701 91 00 00 

0105 99 50 00 

0711 20 

0810 60 00 00 

1701 99 90 00 

0201 10 00 00 

0712 20 00 00 

0810 90 

0201 20 

0712 31 00 00 

0811 

0201 30 00 00 

0712 32 00 00 

0812 

2007 

2309 

EN 

19 

   EN 

 
 
0202 10 00 00 

0712 33 00 00 

0813 

0202 20 

0202 30 

0712 39 00 00 

0901 

0712 90 05 00 

0902 

0209 00 30 00 

0712 90 19 00 

1003 00 90 20 

0209 00 90 00 

0712 90 30 00 

1003 00 90 90 

0210 20 

0712 90 50 00 

1004 00 00 90 

" 

EN 

20 

   EN 

 
 
 
 
 
 
 
“ANNEX V(c) 

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF FISH AND FISHERIES 
PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) 1 

(referred to in Article 28(2)) 

ANNEX V 

CN Code 2 
0301 93 00 

Description 
Carp live 

Annual Duty free 
Quota 
75 tons 

“ 

1 The applicable duty for exceeding quantities is laid down in Annex V (b). 
2 As defined in the Customs Tariff Law – Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; 
Decision  on  Harmonization  and  Changing  of  Customs  Tariff  –  Official  Gazette  No.  125/06  of  the  former 
Yugoslav Republic of Macedonia 

EN 

21 

   EN 

 
                                                 
"ANNEX II 

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA 1 

ANNEX VI 

Rate of duty (%) 

2007 

-3 

2008 

-4 

2009 

-5 

2010 

-6 

2011 and after 

-7 

CN code 2 

Description 

-1 

0403 

-2 

Buttermilk,  curdled  milk  and  cream,  yogurt,  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: 

0403 10 

- Yoghurt: 

-- Flavoured or containing added fruit, nuts or cocoa: 

--- In powder, granules or other solid forms, of a milk fat content, 
by weight: 

0403 10 51 00 

---- Not exceeding 1,5% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 10 53 00 

---- Exceeding 1,5% but not exceeding 27% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 10 59 00 

---- Exceeding 27% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1 
2 

EN 

For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota. 
As defined in the Customs Tariff Law – Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonization and Changing of Customs 
Tariff – Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia. 

22 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
                                                 
--- Other, of a milk fat content, by weight: 

0403 10 91 00 

---- Not exceeding 3% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 10 93 00 

---- Exceeding 3% but not exceeding 6% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 10 99 00 

---- Exceeding 6% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 90 

- Other: 

-- Flavoured or containing added fruit, nuts or cocoa: 

--- In powder, granules or other solid forms, of a milkfat content, 
by weight: 

0403 90 71 00 

---- Not exceeding 1,5% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 90 73 00 

---- Exceeding 1,5% but not exceeding 27% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 90 79 00 

---- Exceeding 27% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

--- Other, of a milkfat content, by weight: 

0403 90 91 00 

---- Not exceeding 3% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 90 93 00 

---- Exceeding 3% but not exceeding 6% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0403 90 99 00 

---- Exceeding 6% 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0405 

Butter and other fats and oils derived from milk; dairy spreads: 

0405 20 

- Dairy spreads: 

0405 20 10 00 

-- Of a fat content, by weight, of 39% or more but less than 60% 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

EN 

23 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
0405 20 30 00 

-- Of a fat content, by weight, of 60% or more but not exceeding 
75% 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

0501 00 00 00 

Human hair, unworked, whether or not washed or scoured; waste 
of human hair 

0502 

0505 

0506 

0507 

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 

0508 00 00 00 

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 

0510 00 00 00 

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: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

24 

EN 

 
  
0511 

Animal  products  not  elsewhere  specified  or  included;  dead 
animals of Chapter 1 or 3, unfit for human consumption: 

- Other: 

0511 99 

-- Other: 

--- Natural sponges of animal origin: 

0511 99 31 00 

---- Raw 

0511 99 39 00 

---- Other 

0511 99 85 

--- Other: 

0 

0 

0 

0 

0 

0 

0 

0 

0  

0 

0 

0  

0 

0 

0  

0710 

Vegetables (uncooked or cooked by steaming or boiling in water), 
frozen: 

0710 40 00 00 

- Sweetcorn 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

0711 

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: 

0711 90 

- Other vegetables; mixtures of vegetables: 

-- Vegetables 

0711 90 30 00 

--- Sweetcorn 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0903 00 00 00 

Maté 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

0 

EN 

25 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
 
  
1212 

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: 

1212 20 00 00 

- Seaweeds and other algae 

0 

0 

0 

0 

0 

1302 

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: 

1302 12 00 00 

-- Of liquorice 

1302 13 00 00 

-- Of hops 

1302 19 

-- Other: 

1302 19 80 

--- Other: 

1302 20 

- Pectic substances, pectinates and pectates 

- Mucilages and thickeners, whether or not modified, derived from 
vegetable products: 

1302 31 00 00 

-- Agar-agar 

1302 32 

--  Mucilages  and  thickeners,  whether  or  not  modified,  derived 
from locust beans, locust bean seeds or guar seeds: 

1302 32 10 00 

--- Of locust beans or locust bean seeds 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

26 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
1401 

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) 

1404 

Vegetable products not elsewhere specified or included 

1505 00 

Wool  grease  and  fatty  substances  derived  therefrom  (including 
lanolin) 

1506 00 00 00 

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

1515 

Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified: 

0 

0 

0 

0 

1515 90 

- Other: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1515 90 11 

--  Tung  oil;  jojoba  and  oiticica  oils;  myrtle  wax  and  Japan  wax; 
their fractions: 

 0 

0  

0  

0  

0  

1516 

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

1516 20 

- Vegetable fats and oils and their fractions: 

1516 20 10 00 

-- Hydrogenated castor oil, so called "opal-wax" 

0 

0 

0 

0 

0 

1517 

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

1517 10 

- Margarine, excluding liquid margarine: 

EN 

27 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
1517 10 10 00 

-- Containing, by weight, more than 10% but not more than 15% 
of milk fats 

MFN 

MFN 

MFN 

MFN 

MFN 

1517 90 

- Other: 

1517 90 10 00 

-- Containing, by weight, more than 10% but not more than 15% 
of milk fats 

MFN 

MFN 

MFN 

MFN 

MFN 

-- Other: 

1517 90 93 00 

--- Edible mixtures or preparations of a kind used as mould release 
preparations 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

1518 00 

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 
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 

those  of  heading  1516; 

0 

0 

0 

0 

0 

1520 00 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

1521 

1522 00 

Vegetable  waxes  (other  than  triglycerides),  beeswax,  other insect 
waxes and spermaceti, whether or not refined or coloured 

Degras;  residues  resulting  from  the  treatment  of  fatty  substances 
or animal or vegetable waxes: 

1522 00 10 00 

- Degras 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

28 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
1702 

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: 

1702 50 00 00 

- Chemically pure fructose 

0 

0 

0 

0 

0 

1702 90 

-  Other,  including  invert  sugar  and  other  sugar  and  sugar  syrup 
blends containing in the dry state 50% by weight of fructose: 

1702 90 10 00 

-- Chemically pure maltose 

MFN 

MFN 

MFN 

MFN 

MFN 

1704 

Sugar  confectionery  (including  white  chocolate),  not  containing 
cocoa: 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1803 

Cocoa paste, whether or not defatted 

1804 00 00 00 

Cocoa butter, fat and oil 

1805 00 00 00 

Cocoa  powder,  not  containing  added  sugar  or  other  sweetening 
matter 

1806 

Chocolate and other food preparations containing cocoa: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1806 10 

1806 20 

-  Cocoa  powder,  containing  added  sugar  or  other  sweetening 
matter 

35% of MFN 

25% of MFN 

15% of MFN 

5% of MFN 

0 

- Other preparations in blocks, slabs or bars weighing more than 2 
kg  or  in  liquid,  paste,  powder,  granular  or  other  bulk  form  in 
containers or immediate packings, of a content exceeding 2 kg 

- Other, in blocks, slabs or bars: 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1806 31 00 00 

-- Filled 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

EN 

29 

EN 

 
  
  
  
  
  
  
  
 
  
 
  
 
  
 
  
  
  
 
  
 
  
  
1806 32 

-- Not filled 

1806 90 

- Other 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1901 

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

1901 10 00 00 

- Preparations for infant use, put up for retail sale 

0 

0 

0 

0 

1901 20 00 00 

-  Mixes  and  doughs  for  the  preparation  of  bakers'  wares  of 
heading 1905 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

1901 90 

- Other 

0 

0 

0 

0 

0 

0 

0 

1902 

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: 

1902 11 00 00 

-- Containing eggs 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1902 19 

-- Other 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1902 20 

- Stuffed pasta, whether or not cooked or otherwise prepared: 

-- Other: 

EN 

30 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
1902 20 91 00 

--- Cooked 

1902 20 99 00 

--- Other 

1902 30 

- Other pasta 

1902 40 

- Couscous 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

1903 00 00 00 

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

0 

0 

0 

0 

0 

1904 

1905 

2001 

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,  fruits,  nuts  and  other  edible  parts  of  plants,  prepared 
or preserved by vinegar or acetic acid: 

2001 90 

- Other: 

MFN 

MFN 

MFN 

MFN 

MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

2001 90 30 00 

-- Sweet corn (Zea mays var. saccharata) 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

2001 90 40 00 

--  Yams,  sweet  potatoes  and  similar  edible  parts  of  plants 
containing 5% or more by weight of starch 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

0 

2001 90 60 00 

-- Palm hearts 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

EN 

31 

EN 

 
  
  
  
  
  
  
 
  
 
  
  
2004 

Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, frozen, other than products of heading 2006: 

2004 10 

- Potatoes: 

-- Other: 

2004 10 91 00 

--- In the form of flour, meal or flakes 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2004 90 

- Other vegetables and mixtures of vegetables: 

2004 90 10 00 

-- Sweet corn (Zea mays var. saccharata) 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2005 

Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, not frozen, other than products of heading 2006: 

2005 20 

- Potatoes: 

2005 20 10 00 

-- In the form of flour, meal or flakes 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

2005 80 00 00 

- Sweet corn (Zea mays var. saccharata) 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

0 

2008 

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: 

2008 11 

-- Groundnuts: 

2008 11 10 00 

--- Peanut butter 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

-  Other,  including  mixtures  other  than  those  of  subheading  2008 
19: 

EN 

32 

EN 

 
  
  
 
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
 
  
  
  
  
  
  
  
  
 
  
  
  
  
 
  
  
 
  
  
 
  
  
 
  
 
  
  
 
  
  
 
  
  
 
  
2008 91 00 00 

-- Palm hearts 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2008 99 

-- Other: 

--- Not containing added spirit: 

---- Not containing added sugar: 

2008 99 85 00 

-----  Maize  (corn),  other  than  sweet  corn  (Zea  mays  var. 
saccharata) 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2008 99 91 00 

-----  Yams,  sweet  potatoes  and  similar  edible  parts  of  plants, 
containing 5% or more by weight of starch 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2101 

2102 

2103 

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

Yeasts  (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: 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 10 00 00 

- Soya sauce 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2103 20 00 00 

- Tomato ketchup and other tomato sauces 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 30 

- Mustard flour and meal and prepared mustard 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2103 90 

-- Other: 

2103 90 10 00 

-- Mango chutney, liquid 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

EN 

33 

EN 

 
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
  
  
  
  
  
  
  
  
  
2103 90 30 00 

-- 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 

2103 90 90 

-- Other: 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2103 90 90 10 

--- Combined herbs pepper based 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2103 90 90 50 

--- Mayonnaise 

MFN 

MFN 

MFN 

MFN 

MFN 

2103 90 90 90 

--- Other 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

2104 

Soups  and  broths  and  preparations 
composite food preparations: 

therefor;  homogenised 

2104 10 

- Soups and broths and preparations therefor 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

2104 20 00 

- Homogenised composite food preparations: 

2104 20 00 10 

-- Children food in packaging net weighing up to 250 g. 

2104 20 00 90 

-- Diet food in packaging net weighing up to 250 g. 

0 

0 

0 

0 

0 

0 

0 

0 

2105 00 

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

35% of MFN 

25% of MFN 

15% of MFN 

5% of MFN 

2106 

Food preparations not elsewhere specified or included: 

2106 10 

- Protein concentrates and textured protein substances 

0 

0 

0 

0 

0 

0 

0 

0 

2106 90 

- Other: 

2106 90 20 00 

--  Compound  alcoholic  preparations,  other  than  those  based  on 
odoriferous  substances,  of  a  kind  used  for  the  manufacture  of 
beverages 

35% of MFN 

25% of MFN 

15% of MFN 

5% of MFN 

0 

EN 

34 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
-- Other: 

2106 90 92 00 

--- Containing no milk fats, sucrose, isoglucose, glucose or starch 
or  containing,  by  weight,  less  than  1.5%  milk  fat,  5%  sucrose  or 
isoglucose, 5% glucose or starch 

2106 90 98 

--- Other: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

2201 

2202 

Waters,  including  natural  or  artificial  mineral  waters  and  aerated 
waters, not containing added sugar or other sweetening matter nor 
flavoured; ice and snow 

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 

2203 00 

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 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

50% of MFN 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

80% of MFN 

70% of MFN 

60% of MFN 

50% of MFN 

0 

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

0 

0 

0 

0 

0 

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

70% of MFN 

70% of MFN 

70% of MFN 

70% of MFN 

70% of MFN 

Other  manufactured 
tobacco 
substitutes;  "homogenized"  or  "reconstituted"  tobacco;  tobacco 
extracts and essences 

and  manufactured 

tobacco 

MFN 

MFN 

MFN 

MFN 

MFN 

2205 

2207 

2208 

2402 

2403 

EN 

35 

EN 

 
  
  
  
  
  
  
  
2905 

Acyclic  alcohols  and  their  halogenated,  sulphonated,  nitrated  or 
nitrosated derivatives: 

- Other polyhydric alcohols: 

2905 43 00 00 

-- Mannitol 

2905 44 

-- D-glucitol (sorbitol) 

2905 45 00 00 

-- Glycerol 

3301 

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; 
the 
deterpenation  of  essential  oils;  aqueous  distillates  and  aqueous 
solutions of essential oils: 

terpenic  by-  products  of 

3301 90 

- Other: 

3301 90 10 00 

-- Terpenic by-products of the deterpenation of essential oils 

-- Extracted oleoresins: 

3301 90 21 00 

--- Of liquorice and hops 

3301 90 30 00 

--- Other 

3302 

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: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

36 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
3302 10 

- Of a kind used in the food or drink industries: 

-- Of the type used in the drink industries: 

---  Preparations  containing  all  flavouring  agents  characterising  a 
beverage: 

3302 10 10 00 

---- Of an actual alcoholic strength by volume exceeding 0,5% 

0 

---- Other: 

3302 10 21 00 

-----  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 

3302 10 29 00 

----- Other 

3501 

Casein, caseinates and other casein derivates; casein glues: 

3501 10 

- Casein 

3501 90  

- Other: 

3501 90 90 00 

-- Other 

3505 

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

3505 10 

- Dextrins and other modified starches: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3505 10 10 00 

-- Dextrins 

0 

0 

0 

0 

0 

-- Other modified starches: 

EN 

37 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
3505 10 90 00 

--- Other 

3505 20 

- Glues 

3809 

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: 

3809 10 

- With a basis of amylaceouos substances 

3823 

3824 

Industrial  monocarboxylic  fatty  acids;  acid  oils  from  refining; 
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: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3824 60 

- Sorbitol other than that of subheading 2905 44 

0 

0 

0 

0 

0 

EN 

38 

" 

EN 

 
  
  
  
  
  
  
  
  
  
  
  
"ANNEX III 

ANNEX VII 

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE 

FORMER YUGOSLAV REPUBLIC OF MACEDONIA (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) 1 

CN Code 2  Description 

1517 10 

Margarine, excluding liquid margarine 

1704 90 

Sugar Confectionery (including white chocolate), not containing cocoa, other than 
Chewing gum, whether or not sugar-coated  

1806 

Chocolate and other food preparations containing cocoa 

Annual  Duty  free 
Quota 

100 tons 

265 tons  

350 tons  

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 

100 tons 

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 

430 tons 

1902 

1905 

1 
2 

EN 

The applicable duty for exceeding quantities is laid down in Annex II. 
As defined in the Customs Tariff Law – Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonization and Changing of Customs 
Tariff – Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia. 

39 

EN 

 
  
                                                 
1905 31  

1905 32 

Sweet biscuits Waffles and Wafers  

1905 90 

Other  

Extracts, essences and concentrates 

330 tons  

150 tons  

2101 11 

2101 12 

Preparations with a basis of these extracts, essences or concentrates or with a basis 
of coffee 

5 tons 

2103 30 90  Prepared mustard 

2105 

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

200 tons  

50 tons 

EN 

40 

EN 

 
  
 
DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE 

FORMER YUGOSLAV REPUBLIC OF MACEDONIA (CONCESSIONS WITHIN TARIFF QUOTAS)1 

" 

CN Code 2 

2201 

Description 
Waters, including natural or artificial mineral waters and aerated waters, not 
containing added sugar or other sweetening matter nor flavoured; ice and snow 

Annual 
quantity (tons) 

Applicable duty 
within Tariff 
Quotas (%) 

150 

12 

1 
2 

EN 

The applicable duty for exceeding quantities is laid down in Annex II 
As defined in the Customs Tariff Law – Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonization and Changing of Customs 
Tariff – Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia. 

41 

EN 

 
  
                                                 
ANNEX VIII 

“1.  Imports  into  the  Community  of  the  following  products  originating  in  the  former 
Yugoslav Republic of Macedonia shall be subject to the concessions set out below: 

CN code 

Description 

Applicable 
duty 

Year 
quantities (hl) 

2007 

Yearly 
adjustments  as  of 
2008 (hl) 

Special 
provisions

ex 2204 10 

Quality  sparkling 
wine 

ex 2204 21 

Wine  of 
grapes 

fresh 

Exemption  49 000 

+ 6 000 

(1) 

ex 2204 29  Wine  of 

fresh 

Exemption  350 000 

- 6000 

(1) 

grapes 

(1)  Consultations  at  the  request  of  one  of  the  Contracting  Parties  may  be  held  to  adapt  the  quotas  by 
transferring quantities above 6000 hl from the quota applying to position ex 2204 29 to the quota applying 
to positions ex 2204 10 and ex 2204 21.” 

*** 

“ 

“3. Imports into the former Yugoslav Republic of Macedonia of the following products 
originating in the Community shall be subject to the concessions set out below: 

CN code  

Description 

Applicable 
duty 

Year 
quantities (hl) 

2007 

Yearly 
adjustments  as  of 
2008 (hl) 

Special 
provisions

ex 2204 10 

Quality  sparkling 
wine 

ex 2204 21 

Wine  of 
grapes 

fresh 

Exemption  12 000  

+ 300 

“ 

EN 

42 

   EN 

 
 
 
 
 
 
 
“PROTOCOL 4 

ANNEX IX 

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 THE FORMER YUGOSLAV REPUBLIC 
OF MACEDONIA 

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 the former Yugoslav Republic of Macedonia 

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 

EN 

43 

   EN 

 
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 

EN 

44 

   EN 

 
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 

EN 

45 

   EN 

 
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 

Annex V: 
Article 4 

Products  excluded  from  the  cumulation  provided  for  in  Article  3  and 

Joint Declarations 

Joint declaration concerning the Principality of Andorra 

Joint declaration concerning the Republic of San Marino 

EN 

46 

   EN 

 
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  the  former  Yugoslav  Republic  of  Macedonia  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  the  former 
Yugoslav Republic of Macedonia ; 

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

(h) 
(g) applied mutatis mutandis; 

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

"chapters" and "headings" mean the chapters and the headings (four-digit codes) 
(j) 
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"; 

EN 

47 

   EN 

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

(k) 
heading; 

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

(m) 

"territories" includes territorial waters. 

EN 

48 

   EN 

 
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 the former Yugoslav Republic of Macedonia : 

products wholly obtained in the former Yugoslav Republic of Macedonia within 

(a) 
the meaning of Article 5; 

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

Article 3 

Cumulation in the Community 

1.  Without prejudice to the provisions of Article 2 (1), products shall be considered as 
originating in the Community if such products are obtained there, incorporating materials 
originating  in  the  former  Yugoslav  Republic  of  Macedonia,  in  the  Community,  in  any 
country  or  territory  participating  in  the  European  Union's  Stabilisation  and  Association 
process1  or  incorporating  the  materials  originating  in  Turkey  to  which  the  Decision 
n°1/95  of  the  EC-Turkey  Association  Council  of  22  December  19952  applies  provided 
that the working or processing carried out in the Community goes beyond the operations 

1 

2 

As  defined  in  the  Conclusions  of  the  General  Affairs  Council  in  April  1997  and  Commission 
Communication  of  May 1999  on  the  establishment  of  the  Stabilisation  and  Association  process 
with Western Balkan countries. 
Decision n°1/95 of the EC-Turkey Association Council of 22 December 1995 applies to products 
other than agricultural products as defined in the Agreement establishing an Association between 
the European Economic Community and Turkey and other than coal and steel products as defined 
in the Agreement between the European Coal and Steel Community and the Republic of Turkey 
on trade in products covered by the treaty establishing the European Coal and Steel Community. 

EN 

49 

   EN 

 
                                                 
referred  to  in  Article  7.  It  shall  not  be  necessary  that  such  materials  have  undergone 
sufficient working or processing. 

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

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

4. 

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

(a) 

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

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

of rules of origin identical to those given in this Protocol; 

and 

(c) 

notices  indicating  the  fulfilment  of  the  necessary  requirements  to  apply 
cumulation  have  been  published  in  the  Official  Journal  of  the  European 
Union  (C  series)  and  in  the  former  Yugoslav  Republic  of  Macedonia 
according to its own procedures. 

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

The Community shall provide the former Yugoslav Republic of Macedonia, through the 
Commission  of  the  European  Communities,  with  details  of  the  Agreements  and  their 
corresponding  rules  of  origin,  which  are  applied  with  the  other  countries  or  territories 
referred to in paragraph 1. 

The  products  in  Annex  V  shall  be  excluded  from  the  cumulation  provided  for  in  this 
Article.  

EN 

50 

   EN 

 
Article 4 

Cumulation in the former Yugoslav Republic of Macedonia  

1.  Without prejudice to the provisions of Article 2(2), products shall be considered as 
originating in the former Yugoslav Republic of Macedonia if such products are obtained 
there,  incorporating  materials  originating  in  the  Community,  the  former  Yugoslav 
Republic  of  Macedonia,  or  in  any  country  or  territory  participating  in  the  European 
Union's Stabilisation and Association Process3 or incorporating the materials originating 
in  Turkey  to  which  the  Decision  n°1/95  of  the  EC-Turkey  Association  Council  of  22 
December  19954  applies,  provided  that  the  working  or  processing  carried  out  in  the 
former  Yugoslav  Republic  of  Macedonia  goes  beyond  the  operations  referred  to  in 
Article 7. It shall not be necessary that such materials have undergone sufficient working 
or processing. 

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

3.  Products, originating in one of the countries or territories referred to in paragraph 1, 
which  do  not  undergo  any  working  or  processing  in  the  former  Yugoslav  Republic  of 
Macedonia, retain their origin if exported into one of these countries or territories. 

4. 

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

(a) 

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

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

of rules of origin identical to those given in this Protocol; 

3 

4 

As  defined  in  the  Conclusions  of  the  General  Affairs  Council  in  April  1997  and  Commission 
Communication  of  May 1999  on  the  establishment  of  the  Stabilisation  and  Association  process 
with Western Balkan countries. 
Decision n°1/95 of the EC-Turkey Association Council of 22 December 1995 applies to products 
other than agricultural products as defined in the Agreement establishing an Association between 
the European Economic Community and Turkey and other than coal and steel products as defined 
in the Agreement between the European Coal and Steel Community and the Republic of Turkey 
on trade in products covered by the treaty establishing the European Coal and Steel Community. 

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and 

(c) 

notices  indicating  the  fulfilment  of  the  necessary  requirements  to  apply 
cumulation  have  been  published  in  the  Official  Journal  of  the  European 
Union  (C  series)  and  in  the  former  Yugoslav  Republic  of  Macedonia 
according to its own procedures. 

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

the  former  Yugoslav  Republic  of  Macedonia  shall  provide  the  Community, 
through  the  Commission  of  the  European  Communities  with  details  of  the 
Agreements,  including  their  dates  of  entry  into  force,  and  their  corresponding 
rules of origin, which are applied with the other countries or territories referred 
to in paragraph 1.  

The  products  in  Annex  V  shall  be  excluded  from  the  cumulation  provided  for  in  this 
Article. 

Article 5 

Wholly obtained products 

1.  The  following  shall  be  considered  as  wholly  obtained  in  the  Community  or  in  the 
former Yugoslav Republic of Macedonia: 

(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  the  former  Yugoslav  Republic  of  Macedonia  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; 

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(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  the 
former Yugoslav Republic of Macedonia; 

(b)  which  sail  under  the  flag  of  a  Member  State  of  the  Community  or  of  the  former 
Yugoslav Republic of Macedonia; 

(c)  which are owned to an extent of at least 50 per cent by nationals of a Member State 
of the Community or of the former Yugoslav Republic of Macedonia, 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  the  former 
Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or 
limited companies, at least half the capital belongs to those States or to public bodies or 
nationals of the said States; 

(d)  of which the master and officers are nationals of a Member State of the Community 
or of the former Yugoslav Republic of Macedonia; 

and 

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

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 

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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 

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

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

(a) 
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; 

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

(j) 
up of sets of articles); 

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

(k) 
boards and all other simple packaging operations; 

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54 

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

(l) 
products or their packaging; 

simple  mixing  of  products,  whether  or  not  of  different  kinds;  mixing  of  sugar 

(m) 
with any other material; 

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

(n) 
of products into parts; 

(o) 

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

(p) 

slaughter of animals. 

All  operations  carried  out  either  in  the  Community  or  in  the  former  Yugoslav 
2. 
Republic  of  Macedonia  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. 

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 

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55 

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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 the former Yugoslav Republic of Macedonia. 

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

(a)  the said materials are wholly obtained in the Community or in the former Yugoslav 
Republic of Macedonia 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 the former Yugoslav 
Republic of Macedonia 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 
the  former  Yugoslav  Republic  of  Macedonia.  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  the  former  Yugoslav 
Republic  of  Macedonia  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 the former Yugoslav 
Republic of Macedonia, 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  the  former  Yugoslav  Republic  of  Macedonia  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 the former Yugoslav Republic of Macedonia or through the 
territories  of  the  other  countries  or  territories  referred  to  in  Articles  3  and  4.  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 the former Yugoslav Republic of Macedonia. 

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: 

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58 

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(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 those referred to in 
Articles 3 and 4 and sold after the exhibition for importation in the Community or in the 
former Yugoslav Republic of Macedonia 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 the  former 
Yugoslav Republic of Macedonia 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 the former Yugoslav Republic of Macedonia; 

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

and 

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

2.  A proof of origin 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. 

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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,  in  the  former  Yugoslav  Republic  of  Macedonia  or  in  one  of  the  other 
countries or territories referred to in Articles 3 and 4 for which a proof of origin is issued 
or  made  out  in  accordance  with  the  provisions  of  Title V  shall  not  be  subject  in  the 
Community  or  in  the  former  Yugoslav  Republic  of  Macedonia  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 the former Yugoslav Republic of Macedonia 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  the  former 
Yugoslav  Republic  of  Macedonia  and  products  originating  in  the  former  Yugoslav 
Republic  of  Macedonia  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. 

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 

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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 the former Yugoslav Republic of Macedonia if the 
products  concerned  can  be  considered  as  products  originating  in  the  Community,  the 
former  Yugoslav  Republic  of  Macedonia  or  in  one  of  the  other  countries  or  territories 
referred to in Articles 3 and 4 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  the  former  Yugoslav  Republic  of  Macedonia,  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 the 
former  Yugoslav  Republic  of  Macedonia.  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,  in  the  former  Yugoslav  Republic  of 

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Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 
and fulfil the other requirements of this Protocol. 

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. 

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

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

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. 

In  other  cases  of  belated  presentation,  the  customs  authorities  of  the  importing 
3. 
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 

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instalments, a single proof of origin for such products shall be submitted to the customs 
authorities upon importation of the first instalment. 

Article 27 

Exemptions from proof of origin 

1.  Products sent as small packages from private persons to private persons or forming 
part  of  travellers'  personal  luggage  shall  be  admitted  as  originating  products  without 
requiring  the  submission  of  a  proof  of  origin,  provided  that  such  products  are  not 
imported  by  way  of  trade  and  have  been  declared  as  meeting  the  requirements  of  this 
Protocol and where there is no doubt as to the veracity of such a declaration. In the case 
of  products  sent  by  post, 
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, in the former Yugoslav Republic 
of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 
and fulfil the other requirements of this Protocol may consist inter alia of the following: 

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

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

(c)  documents proving the working or processing of materials in the Community or in 
the former Yugoslav Republic of Macedonia, issued or made out in the Community or in 

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the  former  Yugoslav  Republic  of  Macedonia  ,  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  the  former  Yugoslav 
Republic of Macedonia in accordance with this Protocol, or in one of the other countries 
or territories referred to in Articles 3 and 4, in accordance with rules of origin which are 
identical to the rules in this Protocol. 

(e)  appropriate  evidence  concerning  working  or  processing  undergone  outside  the 
Community or the former Yugoslav Republic of Macedonia 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). 

3.  The  customs  authorities  of 
issuing  a  movement 
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. 

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Article 31 

Amounts expressed in euro 

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

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

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  the  former  Yugoslav 
Republic of Macedonia. 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 the former 
Yugoslav  Republic  of  Macedonia  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  the 
2. 
former Yugoslav Republic of Macedonia 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. 

4. 
If the customs authorities of the importing country decide to suspend the granting of 
preferential  treatment  to  the  products  concerned  while  awaiting  the  results  of  the 

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verification,  release  of  the  products  shall  be  offered  to  the  importer  subject  to  any 
precautionary measures judged necessary. 

5.  The customs authorities requesting the verification shall be informed of the results 
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 the former Yugoslav Republic of Macedonia 
or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the 
other requirements of this Protocol.  

If in cases of reasonable doubt there is no reply within ten months of the date of the 
6. 
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  the  former  Yugoslav  Republic  of  Macedonia  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 

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other  goods  and  do  not  undergo  handling  other  than  normal  operations  designed  to 
prevent their deterioration. 

2.  By  means  of  an  exemption  to  the  provisions  contained  in  paragraph  1,  when 
products originating in the Community or in the former Yugoslav Republic of Macedonia 
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 the former Yugoslav Republic of Macedonia, 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.  The  former  Yugoslav  Republic  of  Macedonia  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 the former Yugoslav Republic of Macedonia 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 the former Yugoslav Republic of Macedonia: 

(a)  products wholly obtained in the former Yugoslav Republic of Macedonia; 

(b)  products  obtained  in  the  former  Yugoslav  Republic  of  Macedonia,  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  "The  former  Yugoslav 
Republic  of  Macedonia"  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. 

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, 

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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: 

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 

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possible to start from non-woven cloth – even if non-woven cloths cannot normally be 
made  from  yarn.  In  such  cases,  the  starting material would  normally  be at the stage 
before yarn – that is, the fibre stage. 

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

Note 4: 

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

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

4.3. 
The  terms  "textile  pulp",  "chemical  materials"  and  "paper-making  materials" 
are used in the list to describe the materials, not classified in Chapters 50 to 63, which 
can be used to manufacture artificial, synthetic or paper fibres or yarns. 

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, 

fine animal hair, 

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- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

horsehair, 

cotton, 

paper-making materials and paper, 

flax, 

true hemp, 

jute and other textile bast fibres, 

sisal and other textile fibres of the genus Agave, 

coconut, abaca , ramie and other vegetable textile fibres, 

synthetic man-made filaments, 

artificial man-made filaments, 

current-conducting filaments, 

synthetic man-made staple fibres of polypropylene, 

synthetic man-made staple fibres of polyester, 

synthetic man-made staple fibres of polyamide, 

synthetic man-made staple fibres of polyacrylonitrile, 

synthetic man-made staple fibres of polyimide, 

synthetic man-made staple fibres of polytetrafluoroethylene, 

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

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

other synthetic man-made staple fibres, 

artificial man-made staple fibres of viscose, 

other artificial man-made staple fibres, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyether, 

- 
whether or not gimped, 

yarn  made  of  polyurethane  segmented  with  flexible  segments  of  polyester, 

- 
whether or not gimped, 

products of heading 5605 (metallised yarn) incorporating strip consisting of a 
- 
core  of  aluminium  foil  or  of  a  core  of  plastic  film  whether  or  not  coated  with 

EN 

80 

   EN

 
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. 

5.3. 
In the case of products incorporating "yarn made  of polyurethane  segmented 
with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in 
respect of this yarn. 

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

Note 6: 

6.1.  Where,  in  the  list,  reference  is  made  to  this  Note,  textile  materials  (with  the 
exception of linings and interlinings), which do not satisfy the rule set out in the list in 
column 3  for  the  made-up  product  concerned,  may  be  used,  provided  that  they  are 

EN 

81 

   EN

 
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; 

the  process  comprising  all  of  the  following  operations:  processing  with 
(f) 
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. 

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; 

EN 

82 

   EN

 
(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; 

(m) 
in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a 
pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a 
catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active 
element  in  a  chemical  reaction.  The  further  treatment,  with  hydrogen,  of  lubricating 
oils  of  heading ex 2710  (e.g.  hydrofinishing  or  decolourisation),  in  order,  more 
especially,  to  improve  colour  or  stability  shall  not,  however,  be  deemed  to  be  a 
specific process; 

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

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. 

7.3. 
For  the  purposes  of  headings ex 2707,  2713  to  2715,  ex 2901,  ex 2902  and 
ex 3403,  simple  operations,  such  as  cleaning,  decanting,  desalting,  water-separation, 
filtering,  colouring,  marking,  obtaining  a  sulphur-content  as  a  result  of  mixing 
products  with  different  sulphur-contents,  or  any  combination  of  these  operations  or 
like operations, do not confer origin. 

EN 

83 

   EN

 
ANNEX II 

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. 

EN 

84 

   EN

 
HS heading 

Description of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter 1 

Live animals 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish and crustaceans,  molluscs and 
other aquatic invertebrates 

All  the  animals  of  Chapter 1 
shall be wholly obtained 

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

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

ex Chapter 4 

0403 

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

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

curdled  milk 

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

Manufacture in which: 

-  all  the  materials  of  Chapter 4 

used are wholly obtained, 

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

heading 2009 

used 

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

ex Chapter 5 

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

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

ex 0502 

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

Chapter 6 

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

Chapter 7 

Edible  vegetables and  certain  roots 
and tubers 

Cleaning,  disinfecting,  sorting 
and  straightening  of  bristles  and 
hair 

Manufacture in which: 

-  all  the  materials  of  Chapter 6 
used are wholly obtained, and 

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

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

EN 

85 

   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 
skins;  coffee  substitutes  containing 
coffee in any proportion 

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all  the  fruit  and  nuts  used  are 

wholly obtained, and 

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

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

Manufacture  from  materials  of 
any heading 

Manufacture  from  materials  of 
any heading 

Manufacture  from  materials  of 
any heading 

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

ex Chapter 11 

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

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

ex 1106 

Chapter 12 

1301 

1302 

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

shelled 

and 

Drying 
leguminous 
heading 0708 

milling 
vegetables 

of 
of 

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

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

all 

the  materials 

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

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

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

or 

-  Mucilages 

thickeners, 
and 
modified,  derived  from  vegetable 
products 

Manufacture  from  non-modified 
mucilages and thickeners 

-  Other 

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

EN 

86 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Chapter 14 

ex Chapter 15 

Vegetable 
plaiting  materials; 
vegetable  products  not  elsewhere 
specified or included 

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

their 

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

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

1501 

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

-  Fats from bones or waste 

-  Other 

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

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

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

those 

than 

-  Fats from bones or waste 

-  Other 

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

0202, 

Manufacture  in  which  all  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 

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

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

Manufacture  from  crude  wool 
grease of heading 1505 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

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

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

1507 to 1515 

Vegetable oils and their fractions: 

EN 

87 

   EN 

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

Manufacture from other materials 
of headings 1507 to 1515 

Manufacture  in  which  all  the 
vegetable  materials  used  are 
wholly obtained 

Manufacture in which: 

-  all  the  materials  of  Chapter 2 
used are wholly obtained, and 

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

Manufacture in which: 

-  all  the  materials  of  Chapters 2 
and 4 used are wholly obtained, 
and 

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

Manufacture: 

-  from  animals  of  Chapter 1, 

and/or 

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

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

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 

-  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 
human 
consumption 

foodstuffs 

for 

-  Solid fractions, except for that of 

jojoba oil 

-  Other 

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

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  

1516 

1517 

Chapter 16 

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

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

ex 1701 

1702 

sucrose, 

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

solid 

in  solid 

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

containing 

not 

-  Chemically-pure  maltose 

and 

fructose 

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

EN 

88 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-  Other  sugars 

form, 
containing  added  flavouring  or 
colouring matter 

in  solid 

-  Other 

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

Manufacture  in  which  all  the 
materials used are originating 

ex 1703 

1704 

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 

confectionery 

Sugar 
(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 

less 

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

included; 

to 0404, 

goods 

or 

of 

-  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 

1902 

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

as 

EN 

89 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-  Containing  20 %  or 

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

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

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

Manufacture in which: 

-  all 

the 

and 

cereals 

their 
derivatives 
durum 
wheat  and  its  derivatives)  used 
are wholly obtained, and 

(except 

1903 

1904 

1905 

-  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 

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 
communion 
cocoa; 
wafers,  empty  cachets  of  a  kind 
suitable  for  pharmaceutical  use, 
sealing  wafers,  rice  paper  and 
similar products 

Manufacture: 

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

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

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

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

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,  meal 
or  flakes,  prepared  or  preserved 
otherwise than by vinegar or acetic 
acid 

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

2006 

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

sugar 

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

EN 

90 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
2007 

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

obtained 

by 

ex 2008 

-  Nuts,  not  containing  added  sugar 

or spirits 

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 

-  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 
by 
otherwise 
steaming  or  boiling  in  water,  not 
containing added sugar, frozen 

than 

2009 

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

ex Chapter 21 

Miscellaneous  edible  preparations; 
except for: 

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 
and 
concentrates thereof 

essences 

extracts, 

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

-  Sauces  and  preparations  therefor; 
mixed  condiments  and  mixed 
seasonings 

Manufacture: 

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

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 all the chicory used is 

wholly obtained 

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

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of 
any heading 

EN 

91 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 2104 

Soups  and  broths  and  preparations 
therefor  

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

vegetables 

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  beverages,  not  including 
fruit  or  vegetable 
juices  of 
heading 2009 

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 

-  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 

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 

EN 

92 

   EN 

 
 
 
 
 
 
 
 
ex 2301 

ex 2303 

ex 2306 

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

other 

or 

from  maize 

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

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

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

Manufacture  in  which  all  the 
maize used is wholly obtained 

Manufacture  in  which  all  the 
olives used are wholly obtained 

2309 

Preparations  of  a  kind  used  in 
animal feeding 

Manufacture in which: 

-  all 

the 

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

ex Chapter 24 

Tobacco and manufactured tobacco 
substitutes; except for: 

2402 

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

ex 2403  

Smoking tobacco 

-  all  the  materials  of  Chapter 3 

used are wholly obtained 

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

by  weight 

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

of 
tobacco 

by  weight 

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

of 
tobacco 

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 
square) 
shape, of a thickness not exceeding 
25 cm 

(including 

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

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

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

ex 2518 

Calcined dolomite 

Calcination  of  dolomite  not 
calcined 

EN 

93 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
ex 2519 

natural 

(magnesite), 

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

ex 2520 

Plasters 
dentistry 

specially  prepared 

for 

ex 2524 

Natural asbestos fibres 

Manufacture  from  materials  of 
any  heading,  except  that  of  the 
natural 
product. 
However, 
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 

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

ex Chapter 27 

ex 2707 

ex 2709 

2710 

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

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

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

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

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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 
bituminous minerals 

oils 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

crude; 

preparations 

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

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

or 

the 

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

1 
2 

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

EN 

94 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
2711 

Petroleum  gases  and  other  gaseous 
hydrocarbons 

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

2712 

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 

2713 

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

2714 

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

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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) (4) 

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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) (5) 

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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) (6) 

or 

the 

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

3 
4 
5 
6 

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 

95 

   EN 

 
 
 
 
 
                                                 
2715 

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

ex Chapter 28 

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

ex 2805 

"Mischmetall" 

ex 2811 

Sulphur trioxide 

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

ex 2852 

Mercury  compounds  of  saturated 
acyclic  monocarboxylic  acids  and 
their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, 
sulphonated,  nitrated  or  nitrosated 
derivatives  

Mercury compounds Internal ethers 
and their halogenated, sulphonated, 
nitrated or nitrosated derivatives 

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

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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 
dioxide 

from 

sulphur 

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 

all 

Manufacture  from  materials  of 
any  heading.  However,  the  value 
of 
of 
headings 2852,  2915  and 2916 
used shall not exceed 20 % of the 
ex-works price of the product 

the  materials 

all 

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

the  materials 

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 

7 

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

EN 

96 

   EN 

 
 
 
 
 
 
 
 
 
                                                 
Mercury 
heterocyclic 
nitrogen hetero-atom(s) only 

compounds 
of 
compounds  with 

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

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

Mercury  compounds  of  nucleic 
acids and their salts, whether or not 
other 
defined; 
chemically 
heterocyclic compounds 

Mercury  compounds  of  naphthenic 
acids,  their  water-insoluble  salts 
and their esters 

for 

Other  mercury  compounds  of 
prepared  binders 
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 

ex Chapter 29 

Organic chemicals; 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 

the  materials 

Manufacture  from  materials  of 
any  heading.  However,  the  value 
of 
all 
of 
headings 2852, 
2933 
and 2934  used  shall  not  exceed 
20 % of the ex-works price of the 
product 

2932, 

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  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 2901 

Acyclic  hydrocarbons  for  use  as 
power or heating fuels 

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

or 

the 

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

8 

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

EN 

97 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ex 2902 

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

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

2915 

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

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

or 

the 

Other  operations  in  which  all  the 
materials  used  are  classified 
within  a  heading  other  than  that 
of 
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 
heading 2905. 
of 
materials 
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  from  materials  of 
any  heading.  However,  the  value 
of 
of 
all 
and 2916  used 
headings 2915 
shall  not  exceed  20 %  of  the  ex-
works price of the product 

the  materials 

ex 2932 

-  Internal 

ethers 

halogenated, 
nitrated or nitrosated derivatives 

and 
their 
sulphonated, 

all 

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

the  materials 

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 

-  Cyclic 

acetals 

hemiacetals 
halogenated, 
nitrated or nitrosated derivatives 

and 
and 

internal 
their 
sulphonated, 

2933 

2934 

Heterocyclic 
nitrogen hetero-atom(s) only 

compounds  with 

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

Manufacture  from  materials  of 
any heading 

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

the  materials 

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 

all 

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

the  materials 

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

ex 2939 

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

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

9 

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

EN 

98 

   EN 

 
 
 
 
                                                 
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 

animal 

blood; 
for 

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

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

-  Other 

--  Human blood 

--  Animal  blood  prepared 

for 
therapeutic or prophylactic uses 

--  Blood 

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

--  Haemoglobin,  blood  globulins 

and serum globulins 

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

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

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

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

EN 

99 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
--  Other 

3003 and 3004 

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

-  Obtained 

from 

amikacin  of 

heading 2941 

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

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

-  Other 

Manufacture: 

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  pharmaceuticals  specified 
in note 4(k) to this Chapter 

- 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 

100 

   EN 

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

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

their 

derivatives; 

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

ex 3201 

Tannins  and 
esters and other derivatives 

their  salts,  ethers, 

3205 

lakes;  preparations 

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

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 
the  ex-works  price  of 
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 
extracts of vegetable origin 

from 

tanning 

heading, 

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

materials 

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 

ex Chapter 33 

oils 

Essential 
perfumery, 
preparations; except for: 

and 
cosmetic  or 

resinoids; 
toilet 

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 

10 

Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the 
manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. 

EN 

101 

   EN 

 
 
 
                                                 
3301 

ex Chapter 34 

ex 3403 

Essential  oils  (terpeneless  or  not), 
including  concretes  and  absolutes; 
resinoids; 
oleoresins; 
extracted 
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 

organic 

Soap, 
surface-active 
preparations, 
agents,  washing 
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 
than  70 %  by  weight  of 
less 
petroleum  oils  or  oils  obtained 
from bituminous minerals 

3404 

Artificial  waxes  and  prepared 
waxes: 

-  With 

a 

basis 

of  paraffin, 
petroleum waxes, waxes obtained 
from  bituminous  minerals,  slack 
wax or scale wax 

-  Other 

Manufacture  from  materials  of 
any  heading,  including  materials 
of  a  different  "group" (11)  in  this 
heading.  However,  materials  of 
the  same  group  as  the  product 
may  be  used,  provided  that  their 
total value does not exceed 20 % 
of  the  ex-works  price  of  the 
product 

Manufacture  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) (12) 

or 

the 

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

waxes 

character 
heading 1516, 

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 

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

industrial 

-  materials of heading 3404 

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

11 
12 

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 

102 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ex Chapter 35 

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

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

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

3505 

and 

(for 

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

or 

-  Starch ethers and esters 

-  Other 

Manufacture  from  materials  of 
including  other 
any  heading, 
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 

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

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

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

ex Chapter 37 

Photographic  or  cinematographic 
goods; except for: 

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

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

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

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

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

3701 

other 

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

than 

flat, 

the 

in 

-  Instant  print 

film 

for  colour 

photography, in packs 

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

materials 

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

EN 

103 

   EN 

 
 
 
 
 
 
 
 
 
-  Other 

in 

film 

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

than 

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

materials 

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 
those  of 
headings 3701 and 3702 

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

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

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

3702 

3704 

ex Chapter 38 

Miscellaneous  chemical  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 

ex 3801 

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

pastes 

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

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

all 

the  materials 

Manufacture  in  which  the  value 
of 
of 
heading 3403  used  does  not 
exceed  20 %  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 

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

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

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

ex 3805 

Spirits  of 
purified 

sulphate 

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

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

3808 

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 
(for 
or 
articles 
example, 
sulphur-treated  bands, 
wicks and candles, and fly-papers) 

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

EN 

104 

   EN 

 
 
 
 
 
3809 

3810 

3811 

3812 

3813  

3814 

3818 

3819 

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 

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 
elsewhere 
specified or included 

industries,  not 

(for 

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

powders 

and 

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

for  mineral 

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

-  Other 

rubber 

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

all 

the  materials 

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

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

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

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 

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

for  use 

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

liquids 

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

less 

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

EN 

105 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
3820 

Anti-freezing 
prepared de-icing fluids 

preparations 

and 

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

Ex 3821 

3822 

3823 

3824 

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 

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 
of  heading 3002  or 3006;  certified 
reference materials 

fatty 
Industrial  monocarboxylic 
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 

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 

for 

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

-  The following of this heading: 

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

--  Naphthenic  acids,  their  water-
insoluble salts and their esters 

--  Sorbitol  other 
heading 2905 

than 

that  of 

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

--  Ion exchangers 

--  Getters for vacuum tubes 

EN 

106 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
--  Alkaline 

iron  oxide  for 

the 

purification of gas 

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

--  Sulphonaphthenic  acids, 

their 
water-insoluble  salts  and  their 
esters 

--  Fusel oil and Dippel's oil 

--  Mixtures 

of 

salts 

having 

different anions 

--  Copying  pastes  with  a  basis  of 
gelatin,  whether  or  not  on  a 
paper or textile backing 

-  Other 

3901 to 3915 

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

in  which  a 

homopolymerisation 
-  Addition 
single 
products 
monomer  contributes  more  than 
99 %  by  weight 
total 
polymer content 

the 

to 

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, and 

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

all 

the  materials 

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

-  Other 

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

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

ex 3907 

made 

-  Copolymer, 

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

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 (15) 

13 

14 

15 

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

107 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
-  Polyester  

3912 

3916 to 3921 

and 

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

its 

except 

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

for 

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 
from 
manufacture 
polycarbonate  of 
tetrabromo-
(bisphenol A) 

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

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

-  Other: 

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 

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

Manufacture in which: 

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

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

all 

the  materials 

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

--  Other 

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

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

ex 3916 
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 

16 

17 

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

108 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ex 3920 

-  Ionomer sheet or film 

-  Sheets  of  regenerated  cellulose, 

polyamides or polyethylene 

ex 3921 

Foils of plastic, metallised 

3922 to 3926 

Articles of plastics 

ex Chapter 40 

Rubber  and  articles  thereof;  except 
for: 

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

from 

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

from 

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

less 

of 

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 

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

ex 4001 

4005 

4012 

Laminated slabs of crepe rubber for 
shoes 

Lamination  of  sheets  of  natural 
rubber 

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

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

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

-  Retreaded  pneumatic,  solid  or 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

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

ex 4017 

Articles of hard rubber 

Manufacture from hard rubber 

ex Chapter 41 

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

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

ex 4102 

Raw  skins  of  sheep  or  lambs, 
without wool on 

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

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 

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

18 

The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-
D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 

EN 

109 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
4107,  4112  and 
4113 

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

leather 

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

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

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

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

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

Manufacture 
assembled, 
furskins 

from 

non-
tanned  or  dressed 

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

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

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

Planing, sanding or end-jointing 

Splicing, planing, sanding or end-
jointing 

ex 4114 

Patent leather and patent laminated 
leather; metallised leather 

Chapter 42 

ex Chapter 43 

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

Furskins 
manufactures thereof; except for: 

artificial 

and 

fur; 

ex 4302 

Tanned 
assembled: 

or 

dressed 

furskins, 

-  Plates, crosses and similar forms 

-  Other 

4303 

of 

apparel, 

Articles 
clothing 
accessories  and  other  articles  of 
furskin 

ex Chapter 44 

Wood  and  articles  of  wood;  wood 
charcoal; except for: 

ex 4403 

Wood roughly squared 

ex 4407 

ex 4408 

ex 4409 

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

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

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

-  Sanded or end-jointed 

Sanding or end-jointing 

EN 

110 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 4410 
ex 4413 

to 

ex 4415 

ex 4416 

-  Beadings and mouldings 

Beading or moulding 

Beadings and mouldings, including 
moulded 
other 
moulded boards 

skirting 

and 

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 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 

ex Chapter 45 

Cork  and  articles  of  cork;  except 
for: 

4503 

Articles of natural cork 

Manufacture  from  wood  of  any 
heading,  except  drawn  wood  of 
heading 4409 

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

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 
recovered 
cellulosic  material; 
(waste 
scrap)  paper  or 
and 
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 

ex 4811 

4816 

4817 

Paper  and  paperboard,  ruled,  lined 
or squared only 

Manufacture  from  paper-making 
materials of Chapter 47 

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

Manufacture  from  paper-making 
materials of Chapter 47 

letter 
and 

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

of 
containing 

paper 

Manufacture: 

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

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

Manufacture  from  paper-making 
materials of Chapter 47 

ex 4818 

Toilet paper 

EN 

111 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 4819 

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

ex 4820 

Letter pads 

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 

ex 4823 

ex Chapter 49 

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

Manufacture  from  paper-making 
materials of Chapter 47 

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

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

4909 

4910 

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

messages 

Calendars  of  any  kind,  printed, 
including calendar blocks: 

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

-  Calendars of the "perpetual" type 
blocks 
than 

or  with 
mounted  on  bases  other 
paper or paperboard 

replaceable 

-  Other 

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, and 

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

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

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

Carding or combing of silk waste 

EN 

112 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
5004 to ex 5006 

Silk  yarn  and  yarn  spun  from  silk 
waste 

Manufacture from (19): 

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

-  other  natural  fibres,  not  carded 
otherwise 

or 
prepared for spinning, 

combed 

or 

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn (20) 

-  Other 

Manufacture from (21): 

-  coir yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or  

-  paper 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
heat 
bleaching,  mercerising, 
calendering, 
setting, 
shrink 
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 

19 
20 
21 

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 

113 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5106 to 5110 

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

Manufacture from (22): 

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

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5111 to 5113 

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

-  Incorporating rubber thread 

Manufacture from single yarn (23) 

-  Other 

Manufacture from (24): 

-  coir yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or  

-  paper 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
heat 
bleaching,  mercerising, 
calendering, 
setting, 
shrink 
processing, 
permanent  finishing,  decatising, 
impregnating,  mending 
and 
burling),  provided  that  the  value 
of  the  unprinted  fabric  used  does 
not  exceed  47.5%  of  the  ex-
works price of the product 

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

ex Chapter 52 

Cotton; except for: 

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 

114 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5204 to 5207 

Yarn and thread of cotton 

Manufacture from (25): 

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

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

-  Incorporating rubber thread 

Manufacture from single yarn (26) 

-  Other 

Manufacture from (27): 

-  coir yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or 

-  paper 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
bleaching,  mercerising, 
heat 
calendering, 
setting, 
shrink 
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 

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 

115 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from (28): 

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

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (29) 

-  Other 

Manufacture from (30): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or  

-  paper 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
bleaching,  mercerising, 
heat 
calendering, 
setting, 
shrink 
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 

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 

116 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
5401 to 5406 

Yarn,  monofilament  and  thread  of 
man-made filaments 

Manufacture from (31): 

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

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (32) 

-  Other 

Manufacture from (33): 

-  coir yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or 

-  paper 

or 

raising, 
resistance 

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

from 

chemical 

5501 to 5507 

Man-made staple fibres 

31 
32 
33 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5508 to 5511 

Yarn  and  sewing  thread  of  man-
made staple fibres 

Manufacture from (34): 

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

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

5512 to 5516 

Woven  fabrics  of man-made  staple 
fibres: 

-  Incorporating rubber thread 

Manufacture from single yarn (35) 

-  Other 

Manufacture from (36): 

-  coir yarn, 

-  natural fibres, 

-  man-made  staple  fibres,  not 
carded  or  combed  or  otherwise 
prepared for spinning, 

-  chemical  materials  or  textile 

pulp, or 

-  paper 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
heat 
bleaching,  mercerising, 
calendering, 
setting, 
shrink 
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 (37): 

-  coir yarn, 

-  natural fibres, 

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

ex Chapter 56 

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

34 
35 
36 
37 

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 

118 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5602 

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

-  Needleloom felt 

Manufacture from (38): 

-  natural fibres, or 

-  chemical  materials  or  textile 

pulp 

However: 

-  polypropylene 
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 (39): 

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 

-  natural fibres, 

-  man-made  staple  fibres  made 

from casein, or 

-  chemical  materials  or  textile 

pulp 

Manufacture  from  rubber  thread 
or cord, not textile covered 

Manufacture from (40): 

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

38 
39 
40 

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 

119 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5605 

5606 

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 

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

horsehair 
(including 

Manufacture from (41): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

Manufacture from (42): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp, or 

-  paper-making materials 

Chapter 57 

Carpets  and  other 
coverings: 

textile  floor 

-  Of needleloom felt 

Manufacture from (43): 

-  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 

41 
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. 
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 

EN 

120 

   EN 

 
 
 
 
 
 
 
 
 
 
                                                 
-  Of other felt 

Manufacture from (44): 

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

-  chemical  materials  or  textile 

pulp 

-  Other 

Manufacture from (45): 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

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

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

Special  woven 
tufted 
tapestries; 
fabrics; 
textile 
trimmings; embroidery; except for: 

fabrics; 
lace; 

-  Combined with rubber thread 

Manufacture from single yarn (46) 

-  Other 

Manufacture from (47): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
finishing 
two  preparatory  or 
(such  as  scouring, 
operations 
bleaching,  mercerising, 
heat 
calendering, 
setting, 
shrink 
processing, 
permanent  finishing,  decatising, 
and 
impregnating,  mending 
burling),  provided  that  the  value 
of  the  unprinted  fabric  used  does 
not  exceed  47.5 %  of  the  ex-
works price of the product 

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 

121 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5805 

5810 

5901 

5902 

5903 

5904 

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

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

Embroidery  in  the  piece,  in  strips 
or in motifs 

Manufacture: 

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

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

Manufacture from yarn 

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

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

-  Containing  not  more  than  90 % 

Manufacture from yarn 

by weight of textile materials 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

fabrics 

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

than 

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 

or 

rasing, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
heat 
bleaching,  mercerising, 
calendering, 
setting, 
shrink 
processing, 
permanent  finishing,  decatising, 
impregnating,  mending 
and 
burling),  provided  that  the  value 
of  the  unprinted  fabric  used  does 
not  exceed  47.5 %  of  the  ex-
works price of the product 

Manufacture from yarn (48) 

5905 

Textile wall coverings: 

-  Impregnated,  coated,  covered  or 
laminated with rubber, plastics or 
other materials  

Manufacture from yarn 

-  Other 

Manufacture from (49): 

48 
49 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
-  coir yarn, 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

or 

raising, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
heat 
bleaching,  mercerising, 
calendering, 
setting, 
shrink 
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 (50): 

-  natural fibres, 

-  man-made  staple  fibres,  not 
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 

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

Manufacture from yarn 

or 

rasing, 
resistance 

Printing  accompanied  by  at  least 
two  preparatory  or 
finishing 
(such  as  scouring, 
operations 
bleaching,  mercerising, 
heat 
calendering, 
setting, 
processing, 
shrink 
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 

50 

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

EN 

123 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5908 

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

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

Manufacture from (51): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (52), 

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

impregnated 

aromatic 

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

--  monofil 

polytetrafluoroethylene (53), 

of 

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

of 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol resin and gimped with 
acrylic yarn (54), 

51 
52 
53 
54 

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 

124 

   EN 

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

--  natural fibres, 

--  man-made  staple  fibres  not 
or 
for 

combed 
processed 

or 

carded 
otherwise 
spinning, or 

--  chemical  materials  or  textile 

pulp 

-  Other 

Manufacture from (55): 

-  coir yarn, 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (56): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

Manufacture from yarn (57)(58) 

Chapter 61 

Articles  of  apparel  and  clothing 
accessories, knitted or crocheted: 

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

-  Other  

Manufacture from (59): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

55 
56 
57 
58 
59 

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

EN 

125 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ex Chapter 62 

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

knitted 

Manufacture from yarn (60)(61) 

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

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

Manufacture from yarn (62) 

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 (63) 

Manufacture from yarn (64) 

or 

from 

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

6213 and 6214 

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

shawls, 

-  Embroidered 

Manufacture 
single yarn (66)(67) 

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 (68) 

Manufacture 
single yarn (69)(70) 

from  unbleached 

or 

-  Other 

60 
61 
62 
63 
64 
65 
66 
67 
68 
69 
70 

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

EN 

126 

   EN 

 
 
 
 
 
 
 
 
 
 
                                                 
or 

least 

raising, 
resistance 

Making  up,  followed  by  printing 
two 
accompanied  by  at 
preparatory 
finishing 
(such  as  scouring, 
operations 
bleaching,  mercerising, 
heat 
calendering, 
setting, 
shrink 
processing, 
permanent  finishing,  decatising, 
impregnating,  mending 
and 
burling),  provided  that  the  value 
of  all  the  unprinted  goods  of 
headings 6213 
and 6214  used 
does not exceed 47.5 % of the ex-
works price of the product 

6217 

up 

made 

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

-  Embroidered 

Manufacture from yarn (71) 

-  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 (72) 

Manufacture from yarn (73) 

or 

from 

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

-  Interlinings  for  collars  and  cuffs, 

Manufacture: 

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 

ex Chapter 63 

6301 to 6304 

-  Other 

Manufacture from yarn (75) 

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 

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

71 
72 
73 
74 
75 

See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 
See Introductory Note 6. 

EN 

127 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
-  Of felt, of nonwovens 

Manufacture from (76): 

-  natural fibres, or 

-  chemical  materials  or  textile 

pulp 

Manufacture 
single yarn (77)(78) 

from  unbleached 

or 

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

that 

Manufacture 
single yarn (79)(80) 

from  unbleached 

-  Other: 

--  Embroidered 

--  Other 

6305 

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

Manufacture from (81): 

-  natural fibres, 

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

-  chemical  materials  or  textile 

pulp 

6306 

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

-  Of nonwovens 

Manufacture from (82)(83): 

-  Other 

6307 

Other  made-up  articles,  including 
dress patterns 

-  natural fibres, or 

-  chemical  materials  or  textile 

pulp 

Manufacture 
single yarn (84)(85) 

from  unbleached 

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

76 
77 
78 

79 
80 

81 
82 
83 
84 
85 

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

EN 

128 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
6308 

or 

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

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

ex Chapter 64 

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

heading, 

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

except 

6406 

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

leggings 

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

ex Chapter 65 

Headgear  and  parts  thereof;  except 
for: 

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

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 (86) 

ex Chapter 66 

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

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

6601 

Chapter 67 

and 

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

and 

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

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

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

ex Chapter 68 

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

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

ex 6803 

ex 6812 

ex 6814 

Articles of slate or of agglomerated 
slate 

Manufacture from worked slate 

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

Manufacture  from  materials  of 
any heading 

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

Manufacture  from  worked  mica 
(including 
or 
reconstituted mica) 

agglomerated 

86 

See Introductory Note 6. 

EN 

129 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Chapter 69 

Ceramic products 

ex Chapter 70 

Glass and glassware; except for: 

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

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  from  materials  of 
heading 7001 

7006 

7007 

7008 

7009 

7010 

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 
in 
accordance 
SEMII-
standards (87) 

semiconductor 

grade 

with 

-  Other 

glass, 

of 
Safety 
toughened  (tempered)  or  laminated 
glass 

consisting 

Manufacture 
glass-plate 
heading 7006 

from  non-coated 
of 

substrate 

Manufacture  from  materials  of 
heading 7001 

Manufacture  from  materials  of 
heading 7001 

Multiple-walled  insulating  units  of 
glass 

Manufacture  from  materials  of 
heading 7001 

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

Manufacture  from  materials  of 
heading 7001 

and 

ampoules 

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

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

or 

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

87 

SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

130 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
7013 

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

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

or 

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

or 

(except 

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

of 

ex 7019 

Articles  (other  than  yarn)  of  glass 
fibres 

Manufacture from: 

-  uncoloured 

slivers, 

rovings, 

yarn or chopped strands, or 

-  glass wool 

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

ex Chapter 71 

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

articles 

and 

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  or  semi-precious 
or 
stones 
reconstructed) 

synthetic 

(natural, 

Manufacture 
precious or semi-precious stones 

unworked 

from 

7106,  7108  and 
7110 

Precious metals: 

-  Unwrought 

Manufacture  from  materials  of 
any  heading,  except 
those  of 
headings 7106, 7108 and 7110 

or 

Electrolytic,  thermal  or  chemical 
separation  of  precious  metals  of 
heading 7106, 7108 or 7110 

or 

Alloying  of  precious  metals  of 
heading 7106,  7108  or 7110  with 
each other or with base metals 

-  Semi-manufactured  or  in  powder 

form 

Manufacture 
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 

EN 

131 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
7116 

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

synthetic 

(natural, 

7117 

Imitation jewellery 

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished  products  of  iron  or 
non-alloy steel 

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 

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 

7208 to 7216 

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

Manufacture from ingots or other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

ex 7218,  7219 to 
7222 

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

7223 

Wire of stainless steel 

ex 7224,  7225 to 
7228 

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

Manufacture  from  semi-finished 
materials of heading 7207 

Manufacture from ingots or other 
primary forms of heading 7218 

Manufacture  from  semi-finished 
materials of heading 7218 

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

7229 

Wire of other alloy steel 

Manufacture  from  semi-finished 
materials of heading 7224 

ex Chapter 73 

Articles of iron or steel; except for:  Manufacture  from  materials  of 
any  heading,  except  that  of  the 
product 

Manufacture  from  materials  of 
heading 7206 

Manufacture  from  materials  of 
heading 7206 

ex 7301 

Sheet piling 

7302 

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 

EN 

132 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7304,  7305  and 
7306 

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

Manufacture  from  materials  of 
7218 
heading 7206, 
or 7224 

7207, 

ex 7307 

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

7308 

Structures  (excluding  prefabricated 
buildings  of  heading 9406)  and 
parts  of  structures  (for  example, 
bridges  and  bridge-sections,  lock-
gates,  towers,  lattice  masts,  roofs, 
frameworks,  doors  and 
roofing 
their  frames  and 
windows  and 
thresholds 
shutters, 
for  doors, 
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 

drilling, 

deburring 

reaming, 
Turning, 
threading, 
and 
sandblasting  of  forged  blanks, 
provided  that  the  total  value  of 
the  forged  blanks  used  does  not 
exceed  35 %  of  the  ex-works 
price of the product 

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

all 

the  materials 

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

ex Chapter 74 

Copper  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

7401 

7402 

7403 

Copper  mattes;  cement  copper 
(precipitated copper) 

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

Unrefined  copper;  copper  anodes 
for electrolytic refining 

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

Refined  copper  and  copper  alloys, 
unwrought: 

-  Refined copper 

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

-  Copper alloys and refined copper 

containing other elements 

Manufacture from refined copper, 
unwrought, or waste and scrap of 
copper 

7404 

Copper waste and scrap 

7405 

Master alloys of copper 

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

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

EN 

133 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex Chapter 75 

Nickel  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

7501 to 7503 

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

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

ex Chapter 76 

Aluminium  and  articles  thereof; 
except for: 

Manufacture: 

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

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

7601 

Unwrought aluminium 

Manufacture: 

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

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

or 

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

treatment 

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

Manufacture: 

that  of 

fencing, 

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

7602 

Aluminium waste or scrap 

ex 7616 

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

fabric  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 

EN 

134 

   EN 

 
 
 
 
 
 
 
 
 
ex Chapter 78 

Lead  and  articles  thereof;  except 
for: 

Manufacture: 

7801 

Unwrought lead: 

-  Refined lead 

-  Other 

7802 

Lead waste and scrap 

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

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

Manufacture  from  "bullion"  or 
"work" lead 

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

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

ex Chapter 79 

Zinc  and  articles  thereof;  except 
for: 

Manufacture: 

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

-  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 

ex Chapter 80 

Tin and articles thereof; except for:  Manufacture: 

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

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

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

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

8001 

Unwrought tin 

8002 and 8007 

Tin  waste  and  scrap;  other  articles 
of tin 

Chapter 81 

Other base metals; cermets; articles 
thereof: 

EN 

135 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-  Other  base  metals,  wrought; 

articles thereof 

-  Other 

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

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

ex Chapter 82 

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

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

8206 

8207 

8208 

two  or  more  of 

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

tools 

Interchangeable 
for  hand 
tools,  whether  or  not  power-
operated,  or  for  machine-tools  (for 
example,  for  pressing,  stamping, 
threading, 
tapping, 
punching, 
drilling, boring, 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 
for  mechanical 
appliances 

or 

ex 8211 

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

8214 

8215 

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

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

Manufacture: 

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

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

Manufacture: 

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

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

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

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 

EN 

136 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
ex 8302 

fittings  and 
Other  mountings, 
for 
suitable 
similar 
buildings,  and  automatic  door 
closers 

articles 

ex 8306 

Statuettes  and  other  ornaments,  of 
base metal 

ex Chapter 84 

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

However, 

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

However, 

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

Manufacture: 

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

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

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

ex 8401 

Nuclear fuel elements 

Manufacture  from  materials  of 
any  heading,  except  that  of  the 
product (88) 

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

8402 

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

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

8403 and ex 8404 

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

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

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

8406 

8407 

8408 

8409 

Steam  turbines  and  other  vapour 
turbines 

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

Spark-ignition 
or 
rotary  internal  combustion  piston 
engines 

reciprocating 

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

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

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

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

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

88 

This rule shall apply until 31.12.2005. 

EN 

137 

   EN 

 
 
 
 
 
 
 
                                                 
8411 

Turbo-jets, 
other gas turbines 

turbo-propellers  and 

Manufacture: 

8412 

Other engines and motors 

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

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

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

ex 8413 

Rotary 
pumps 

positive 

displacement 

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 

for 

conditioning 

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

changing 

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

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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

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

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

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

EN 

138 

   EN 

 
 
 
ex 8419 

Machines  for  wood,  paper  pulp, 
paper and paperboard industries 

Manufacture in which: 

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

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

Manufacture in which: 

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

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

Manufacture: 

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

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

8420 

8423 

or 

Calendering 
rolling 
machines,  other  than  for  metals  or 
glass, and cylinders therefore 

other 

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

8425 to 8428 

handling, 
Lifting, 
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 

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  30 %  of  the  ex-works  price 
of the product 

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

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

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

8429 

bulldozers, 
Self-propelled 
levellers, 
angledozers, 
graders, 
scrapers,  mechanical 
shovels, 
excavators, shovel loaders, tamping 
machines and road rollers: 

-  Road rollers 

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

EN 

139 

   EN 

 
 
 
 
 
-  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 

8430 

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

and 
snow-ploughs 

pile-drivers 

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  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 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 

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 

Ex 8443 

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

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 

EN 

140 

   EN 

 
 
 
 
 
ex 8448 

8452 

Auxiliary  machinery  for  use  with 
headings 8444 
machines 
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 

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

and 
for 

bases 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

8456 to 8466 

8469 to 8472 

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

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

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

rubber 

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

8482 

Ball or roller bearings 

Manufacture: 

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

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

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

8484 

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

similar 

and 

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

EN 

141 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
ex 8486 

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

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

-  machine  tools  for  working  stone, 
ceramics, 
asbestos-
concrete, 
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 masks or 
reticles  from  photoresist  coated 
substrates;  parts  and  accessories 
thereof 

-  moulds,  injection  or  compression 
types 

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

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

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

printing 

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

are 

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 

EN 

142 

   EN 

 
 
 
 
 
 
 
 
8487 

ex Chapter 85 

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

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

machinery 

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

and 
image 

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 

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  sets  and  rotary 
converters 

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 

ex 8504 

Power  supply  units  for  automatic 
data-processing machines 

ex 8517 

for 

apparatus 

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

all 

the  materials 

-  within the above limit, the value 
of 
of 
headings 8501  and 8503  used 
does not exceed 10 % of the ex-
works price of the product 

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

EN 

143 

   EN 

 
 
 
ex 8518 

Microphones  and  stands  therefore; 
loudspeakers,  whether  or  not 
mounted in their enclosures; audio-
frequency 
amplifiers; 
electric 
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 

8519 

Sound 
reproducing apparatus 

recording 

or 

sound 

Manufacture in which: 

8521 

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

or 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

8522 

8523 

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

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

-  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  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 8523  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

EN 

144 

   EN 

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

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

all 

the  materials 

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

or 

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

-  "smart  cards"  with  one  electronic 
integrated circuit 

Manufacture: 

8525 

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

8526 

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

-  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 

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 

EN 

145 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
8527 

8528 

for 

Reception  apparatus 
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  system  of  heading 
8471 

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

8529 

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

for 

-Suitable 
or 
principally  with  video  recording  or 
reproducing apparatus 

solely 

use 

not 

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

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 

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 

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

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

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

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

EN 

146 

   EN 

 
 
 
 
 
 
 
 
 
8535 

8536 

8537 

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 

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

-  connectors  for  optical  fibres, 
optical fibre bundles or cables 

-- of plastics 

-- of ceramics, of iron and steel 

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 

-- 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, 
cabinets  and  other  bases,  equipped 
with  two  or  more  apparatus  of 
heading 8535  or 8536,  for  electric 
the  distribution  of 
control  or 
those 
electricity, 
or 
incorporating 
instruments 
and 
apparatus  of  Chapter 90, 
numerical  control  apparatus,  other 
than 
of 
heading 8517 

switching 

apparatus 

including 

EN 

147 

   EN 

 
 
 
 
 
 
 
 
 
 
 
ex 8541 

Diodes, 
semi-conductor  devices, 
wafers not yet cut into chips 

transistors  and  similar 
except 

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 

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

all 

the  materials 

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

or 

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

-  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 
the  ex-works  price  of 
product, and 

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

all 

the  materials 

-  within the above limit, the value 
of 
of 
headings 8541  and 8542  used 
does not exceed 10 % 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 fibre 
cables,  made  up  of  individually 
sheathed  fibres,  whether  or  not 
assembled  with  electric  conductors 
or fitted with connectors 

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

EN 

148 

   EN 

 
 
 
 
 
  
 
 
8545 

8546 

8547 

8548 

ex Chapter 86 

8608 

ex Chapter 87 

8709 

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

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

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

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

of 

and 

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

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

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

waterways, 

tramways, 

railways, 

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

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

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

Manufacture: 

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

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

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

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 

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 
station 
platforms;  parts  of  the  foregoing 
vehicles 

railway 

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 

EN 

149 

   EN 

 
 
 
 
 
 
 
8710 

8711 

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

Manufacture: 

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

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

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

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

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  Not exceeding 50 cm3 

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 

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of 
any  heading,  except 
those  of 
heading 8714 

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

8715 

Baby carriages and parts thereof 

Manufacture: 

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

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

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

EN 

150 

   EN 

 
 
 
 
 
 
 
 
 
8716 

Trailers  and  semi-trailers;  other 
mechanically 
vehicles, 
propelled; parts thereof 

not 

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 Chapter 88 

Aircraft, 
thereof; except for: 

spacecraft,  and  parts 

ex 8804 

Rotochutes 

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

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

Manufacture  from  materials  of 
including  other 
any  heading, 
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 

Chapter 89 

ex Chapter 90 

9001 

9002 

9004 

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 

Ships, boats and floating structures  Manufacture  from  materials  of 
any  heading,  except  that  of  the 
product.  However,  hulls  of 
heading 8906 may not be used 

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

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

Manufacture: 

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

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

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

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

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

than 

of 

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

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

Manufacture  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 

151 

   EN 

 
 
 
 
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 

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

cameras 
or 

9011 

Compound  optical  microscopes, 
for 
including 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational  instruments  and 
appliances 

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

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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

EN 

152 

   EN 

 
 
9015 

9016 

9017 

9018 

9019 

9020 

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

instruments 

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

marking-out 

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

instruments 

dental 

surgical, 

Instruments  and  appliances  used  in 
medical, 
or 
including 
veterinary 
other 
scintigraphic 
electro-medical 
and 
sight-testing instruments: 

apparatus, 

apparatus 

sciences, 

-  Dentists' 

chairs 

incorporating 
dental  appliances  or  dentists' 
spittoons 

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

Manufacture  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 
including  other 
any  heading, 
materials of heading 9018 

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

-  Other 

Manufacture: 

Mechano-therapy 
appliances; 
massage  apparatus;  psychological 
aptitude-testing  apparatus;  ozone 
therapy,  oxygen  therapy,  aerosol 
therapy,  artificial  respiration  or 
other 
respiration 
apparatus 

therapeutic 

Other breathing appliances and gas 
masks,  excluding  protective  masks 
having neither mechanical parts nor 
replaceable filters 

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

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

Manufacture: 

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

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

Manufacture: 

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

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

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

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

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

EN 

153 

   EN 

 
 
 
 
 
 
 
 
9024 

9025 

9026 

9027 

hardness, 

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

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

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 

Hydrometers  and  similar  floating 
thermometers, 
instruments, 
pyrometers, 
barometers, 
hygrometers  and  psychrometers, 
recording 
any 
combination of these instruments 

not, 

and 

or 

Instruments  and  apparatus 
for 
measuring  or  checking  the  flow, 
level, pressure or other variables of 
liquids or gases (for example, flow 
meters,  level  gauges,  manometers, 
heat meters), excluding instruments 
and  apparatus  of  heading 9014, 
9015, 9028 or 9032 

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

for  measuring 

light 

like; 

the 

9028 

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

-  Parts and accessories 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

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

9029 

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

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

EN 

154 

   EN 

 
 
 
 
 
 
 
 
 
 
 
9030 

9031 

9032 

9033 

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

other 

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

Measuring or checking instruments, 
appliances 
and  machines,  not 
specified  or  included  elsewhere  in 
this chapter; profile projectors 

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

Automatic regulating or controlling 
instruments and apparatus 

included  elsewhere 

Parts and accessories (not specified 
or 
this 
chapter)  for  machines,  appliances, 
instruments 
of 
Chapter 90 

apparatus 

or 

in 

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

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

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

ex Chapter 91 

Clocks  and  watches  and  parts 
thereof; except for: 

9105 

Other clocks 

Manufacture in which: 

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

-  the  value  of  all 

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

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

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

9110 

or 

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

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 9114  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

EN 

155 

   EN 

 
 
 
 
 
 
9111 

Watch cases and parts thereof 

Manufacture: 

9112 

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 

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 

9113 

Watch  straps,  watch  bands  and 
watch bracelets, and parts thereof: 

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

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

-  Other 

Chapter 92 

Musical 
accessories of such articles 

instruments;  parts  and 

Chapter 93 

Arms  and  ammunition;  parts  and 
accessories thereof 

ex Chapter 94 

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

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

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

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

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

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

ex 9401 
ex 9403 

and 

Base  metal  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 

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

or 

Manufacture  from  cotton  cloth 
already  made  up  in  a  form  ready 
for  use  with  materials  of 
heading 9401  or 9403,  provided 
that: 

EN 

156 

   EN 

 
 
 
 
 
 
 
 
 
-  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 
than 
heading 
a 
heading 9401 or 9403 

other 

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

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 
elsewhere 
specified or included 

thereof 

not 

9406 

Prefabricated buildings 

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

ex Chapter 95 

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

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

ex 9503 

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

ex 9506 

Golf clubs and parts thereof 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

Brooms  and  brushes  (except  for 
besoms  and  the  like  and  brushes 
made from marten or squirrel hair), 
hand-operated  mechanical 
floor 
sweepers, not motorized, paint pads 
and rollers, squeegees and mops 

9605 

Travel  sets  for  personal 
sewing or shoe or clothes cleaning 

toilet, 

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 

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

from 

Manufacture 
"worked" 
carving  materials  of  the  same 
heading as the product 

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

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

EN 

157 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
9606 

9608 

9612 

press-fasteners, 

Buttons, 
snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

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

than 

similar 

Typewriter  or 
ribbons, 
inked  or  otherwise  prepared  for 
giving  impressions,  whether  or  not 
on spools or in cartridges; ink-pads, 
whether  or  not  inked,  with  or 
without boxes 

Manufacture: 

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

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

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 

ex 9613 

Lighters with piezo-igniter 

all 

the  materials 

Manufacture  in  which  the  value 
of 
of 
heading 9613  used  does  not 
exceed  30 %  of  the  ex-works 
price of the product 

ex 9614 

Smoking pipes and pipe bowls 

Chapter 97 

Works of art, collectors' pieces and 
antiques 

Manufacture 
shaped blocks 

from 

roughly-

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

EN 

158 

   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 

159 

   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 

8. 

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

9.  Gross  mass 
(kg)  or  other 
measure 
(litres,  m3., 
etc.) 

10.  Invoices 

(Optional) 

11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (2) 
Form ..................................No ….……... 
Of ………………………………………. 
Customs office .................................…… 
Issuing country ......................Stamp 
................................................................... 
Place and date ……………...................... 
……............................................................ 
(Signature) 

12. DECLARATION BY THE EXPORTER 

I,  the  undersigned,  declare  that the  goods  described 
above  meet  the  conditions  required  for  the  issue  of 
this certificate. 
Place and date ………………........................ 
.......................................................................... 

Signature) 

(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 

160 

   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 

161 

   EN 

 
 
 
 
 
APPLICATION FOR A MOVEMENT CERTIFICATE 

1.  Exporter (Name, full address, country) 

EUR.1  No A  000.000 

See notes overleaf before completing this form. 

2.  Application  for  a  certificate  to  be  used  in  preferential 

trade between 

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

3.  Consignee (Name, full adress, country) (Optional) 

and 

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

(Insert appropriate countries or groups of countries or territories) 

4.  Country, 

group 

of 
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 

10.  Invoices 

(Optional) 

9.  Gross  mass 
(kg)  or  other 
measure 
(litres,  m3., 
etc.) 

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

EN 

162 

   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 

163 

   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 ...(i). 

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 
tilladelse  nr.  ...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
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  

EN 

164 

   EN

 
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). 

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). 

EN 

Dutch version 

165 

   EN

 
is 
De  exporteur  van  de  goederen  waarop  dit  document  van 
(douanevergunning  nr.  ...(1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende 
vermelding, deze goederen van preferentiële ... oorsprong zijn (2). 

toepassing 

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr 
…(1))  deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają 
…(2) preferencyjne pochodzenie. 

Portuguese version 

O  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. 
tydligt  markerats,  har 
förmånsberättigande ... ursprung (2). 

...(1))  försäkrar  att  dessa  varor,  om 

inte  annat 

Version of the former Yugoslav Republic of Macedonia 

EN 

166 

   EN

 
Извозникот на производите што ги покрива овој документ (царинска дозвола бр. 
... (1)) изјавува дека, освен ако тоа не е јасно поинаку назначено, овие производи 
имаат преференцијално потекло … (2). 

……………………………………………………………............................................. 
(3) 

(Place and date) 

...…………………………………………………………………….............................. 
(4) 

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

__________________________________ 

(1) 
When  the  invoice  declaration  is  made  out  by  an  approved  exporter,  the 
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) 
document itself. 

These  indications  may  be  omitted  if  the  information  is  contained  on  the 

(4) 
also implies the exemption of the name of the signatory. 

In cases where the exporter is not required to sign, the exemption of signature 

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Annex V 

Products excluded from the cumulation provided for in Article 3 and Article 4 

CN-Code 
1704 90 99 

1806 10 30 

1806 10 90 

1806 20 95 

Description 

Other sugar confectionery, not containing cocoa. 
Chocolate and other food preparations containing cocoa 
- cacao powder, containing added sugar or sweetening matter: 
- - containing 65% or more but less than 80% by weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose 
- - containing 80% or more by weight of sucrose (including invert sugar expressed as 
sucrose) or isoglucose expressed as sucrose 
- Other food preparations containing cocoa in block, slabs or bars weighting more than 
2Kg or in liquid, paste, powder, granular or other bulk form in containers or immediate 
packaging of a content exceeding 2 Kg 
-- Other 
--- Other 

1901 90 99  Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 

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 
- other 
-- other (than malt extract) 
--- other 

2101 12 98 
2101 20 98 
2106 90 59 

2106 90 98 

Other preparations with a basis of coffee. 
Other preparations with a basis of tea or mate. 
Food preparations not elsewhere specified or included 
- other 
- - other 
Food preparations not elsewhere specified or included: 
- other (than protein concentrates and textured protein substances) 
-- other 
--- other 

3302 10 29  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 the type used in the drink industries: 
---Preparations containing all flavouring agents characterizing 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 

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JOINT DECLARATION 

concerning the Principality of Andorra 

1. 
Products originating in the Principality of Andorra falling within Chapters 25 to 
97 of the Harmonised System shall be accepted by the former Yugoslav Republic of 
Macedonia as originating in the Community within the meaning of this Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the above-mentioned products. 

________ 

JOINT DECLARATION 

concerning the Republic of San Marino 

1. 
Products  originating  in  the  Republic  of  San  Marino  shall  be  accepted  by  the 
former Yugoslav Republic of Macedonia as originating in the Community within the 
meaning of this Agreement. 

Protocol  4  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the above-mentioned products. 

“ 

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169 

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