Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements
Date: 2007-12-20
Institutions: Council of the European Union
Subjects: ACP countries, abolition of customs duties, cooperation agreement (EU), import (EU), originating product, protective clause, trade agreement (EU)

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I

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

REGULATIONS

COUNCIL REGULATION (EC) No 1528/2007

of 20 December 2007

applying the arrangements for products originating in certain states which are part of the African,
Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the
establishment of, Economic Partnership Agreements

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 133 thereof,

Having regard to the proposal from the Commission,

Whereas:

will be consistent with WTO obligations, support regional
integration and promote the gradual integration of the
ACP economies into the rules-based world trading system,
thereby fostering their sustainable development and con-
tributing to the overall effort to eradicate poverty and to
enhance living conditions in the ACP countries. In a first
stage, negotiations may be concluded on agreements lead-
ing to the establishment of Economic Partnership Agree-
ments
least WTO compatible goods
arrangements consistent with regional economic and
political
integration processes, to be complemented as
soon as possible by complete Economic Partnership
Agreements.

covering at

(1)

(2)

(3)

The Partnership Agreement between the members of the
African, Caribbean and Pacific Group of States, of the one
part, and the European Community and its Member States,
of the other part, signed in Cotonou on 23 June 2000 (1)
(hereinafter referred to as the ‘ACP-EC Partnership Agree-
ment’) provides that Economic Partnership Agreements
(EPAs) are to enter into force no later than 1 January 2008.

The ACP-EC Partnership Agreement provides for the main-
tenance of the trading arrangements contained in Annex V
to that Agreement until 31 December 2007.

Since 2002 the Community has been negotiating Eco-
nomic Partnership Agreements with the ACP Group of
States in the form of six regions comprising the Caribbean,
Central Africa, Eastern and Southern Africa, the Pacific
Island States, the South African Development Community
and West Africa. Such Economic Partnership Agreements

(1) OJ L 317, 15.12.2000, p. 3. Agreement as amended by Agreement of

22 December 2005 (OJ L 209, 11.8.2005, p. 27).

(4)

(5)

Those agreements establishing, or leading to the establish-
ment of, Economic Partnership Agreements for which
negotiations have been concluded provide that the parties
may take steps to apply the agreement, before provisional
application on a mutual basis, to the extent feasible. It is
appropriate to take action to apply the agreements on the
basis of these provisions.

The arrangements included in this Regulation are to be
amended, as necessary, in accordance with the agreements
establishing, or leading to the establishment of, Economic
Partnership Agreements, as and when such agreements are
signed and concluded pursuant to Article 300 of the Treaty
and are either provisionally applied or in force. The
arrangements are to be terminated in whole or in part if
the agreements in question do not enter into force within
a reasonable period of time in accordance with the Vienna
Convention on the Law of Treaties.

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(6)

(7)

(8)

(9)

For imports into the Community, the arrangements in the
agreements establishing, or leading to the establishment of,
Economic Partnership Agreements, should provide for
duty free access and no tariff rate quotas for all products
with the exception of arms. These arrangements are sub-
ject to transitional periods and arrangements for certain
sensitive products and specific arrangements for the French
Overseas Departments. In the light of the specificities of
the situation of South Africa, products originating in South
Africa should continue to benefit from the relevant provi-
sions of the Agreement on Trade, Development and Coop-
eration between the European Community and its Member
States, of the one part, and South Africa, of the other
part (1) (hereinafter referred to as the ‘TDCA’), until such
time as an agreement establishing, or leading to the estab-
lishment of, Economic Partnership Agreements enters into
force between the Community and South Africa.

Instead of relying on the special arrangements for least-
developed countries provided for in Council Regulation
(EC) No 980/2005 of 27 June 2005 applying a scheme of
generalised tariff preferences (2), it is preferable that those
least-developed countries which are also ACP States base
their future trade relationship with the Community on
Economic Partnership Agreements. In order to facilitate
such a development, it is appropriate to provide that such
countries which have concluded negotiations on agree-
ments establishing, or leading to the establishment of, Eco-
nomic Partnership Agreements, and which can benefit
from the arrangements provided under this Regulation
may continue to benefit, for a limited period of time, from
the special arrangements for least-developed countries in
Regulation (EC) No 980/2005 in respect of those products
where the transitional arrangements set out in this Regu-
lation are less favourable.

The rules of origin applicable to imports made under this
Regulation should for a transitional period be those laid
down in Annex II to this Regulation. Those rules of origin
should be superseded by those annexed to any agreement
with the regions or states listed in Annex I when that
agreement is either provisionally applied, or enters into
force, whichever is the earliest.

It is necessary to provide for the possibility of temporarily
suspending the arrangements set out in this Regulation in
the event of any failure to provide administrative coopera-
tion, irregularities or fraud. Where a Member State supplies
information to the Commission concerning possible fraud
or failure to provide administrative cooperation, the rel-
evant Community legislation should apply, in particular
Council Regulation (EC) No 515/97 of 13 March 1997 on
mutual assistance between the administrative authorities of
the Member States and cooperation between the latter and

(1) OJ L 311, 4.12.1999, p. 1. Agreement as amended by the Additional

Protocol of 25 June 2005 (OJ L 68, 15.3.2005, p. 33).

(2) OJ L 169, 30.6.2005, p. 1. Regulation as last amended by Commis-

sion Regulation (EC) No 606/2007 (OJ L 141, 2.6.2007, p. 4).

(10)

(11)

the Commission to ensure the correct application of the
law on customs and agricultural matters (3).

It is appropriate that this Regulation should provide for
transitional arrangements for sugar and rice, together with
special transitional safeguard and surveillance mechanisms
applicable after
the transitional
the termination of
arrangements.

In the context of the transitional arrangements for sugar,
according to Council Decision 2007/627/EC (4), Protocol
3 on ACP sugar attached to Annex V to the ACP-EC Part-
nership Agreement will cease to apply with effect from
1 October 2009.

(12) Upon the termination of Protocol 3 on ACP sugar and in
view of the particular sensitivity of the sugar market, it is
appropriate to adopt transitional measures for that prod-
uct. At the same time, it is appropriate to adopt specific
transitional surveillance and safeguard measures for certain
agricultural processed products with a potentially high
sugar content which could be traded to circumvent the
transitional specific safeguard measures for sugar imports
into the Community.

(13)

It is also appropriate to adopt general safeguard measures
for the products covered by this Regulation.

(14)

(15)

(16)

In view of the particular sensitivity of agricultural products,
it is appropriate that bilateral safeguard measures may be
taken when imports cause or threaten to cause distur-
bances in the markets for such products or disturbances in
the mechanisms regulating those markets.

In accordance with Article 299(2) of the Treaty, due
account should be taken in all Community policies of the
particular structural, social and economic situations of the
outermost regions of the Community specifically with ref-
erence to customs and trade policies.

Special account should therefore be taken both of the sen-
sitivity of agricultural products, especially sugar, and of the
particular vulnerability and interests of the outermost
regions of the Community when laying down the rules on
bilateral safeguards in an effective manner.

(3) OJ L 82, 22.3.1997, p. 1. Regulation as amended by Regulation (EC)

No 807/2003 (OJ L 122, 16.5.2003, p. 36).

(4) Council Decision 2007/627/EC of 28 September 2007 denouncing on
behalf of the Community Protocol 3 on ACP sugar appearing in the
ACP-EEC Convention of Lomé and the corresponding declarations
annexed to that Convention, contained in Protocol 3 attached to
Annex V to the ACP-EC Partnership Agreement, with respect to Bar-
bados, Belize, the Republic of Congo, the Republic of Côte d’Ivoire, the
Republic of the Fiji Islands, the Republic of Guyana, Jamaica, the
Republic of Kenya, the Republic of Madagascar, the Republic of
Malawi, the Republic of Mauritius, the Republic of Mozambique, the
Federation of Saint Kitts and Nevis, the Republic of Suriname, the
Kingdom of Swaziland, the United Republic of Tanzania, the Republic
of Trinidad and Tobago, the Republic of Uganda, the Republic of Zam-
bia and the Republic of Zimbabwe (OJ L 255, 29.9.2007, p. 38).

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(17)

(18)

The measures necessary for the implementation of this
Regulation should be adopted in accordance with Council
Decision 1999/468/EC of 28 June 1999 laying down the
procedures for the exercise of implementing powers con-
ferred on the Commission (1).

Such region or state will remain on the list in Annex I unless
3.
the Council, acting by qualified majority upon a proposal from
the Commission, amends Annex I to remove a region or state
from that Annex, in particular where:

This Regulation makes it necessary to repeal the current set
of regulations adopted in the context of Annex V of the
ACP-EC Partnership Agreement, notably Council Regula-
tion (EC) No 2285/2002 of 10 December 2002 on the safe-
guard measures provided for in the ACP-EC Partnership
Agreement (2), Council Regulation (EC) No 2286/2002 of
10 December 2002 on the arrangements applicable to
agricultural products and goods resulting from the pro-
cessing of agricultural products originating in the African,
Caribbean and Pacific States
and
Article 1(2) of Council Regulation (EC) No 1964/2005 of
29 November 2005 on the tariff rates for bananas (4). As a
consequence, all implementing measures based on those
provisions which are repealed are rendered obsolete,

(ACP States) (3)

(a)

the region or state indicates that it intends not to ratify an
agreement which has permitted it to be included in Annex I;

(b)

ratification of an agreement which has permitted a region or
state to be included in Annex I has not taken place within a
reasonable period of time such that the entry into force of the
agreement is unduly delayed; or

(c)

the agreement is terminated, or the region or state concerned
terminates its rights and obligations under the agreement but
the agreement otherwise remains in force.

HAS ADOPTED THIS REGULATION:

CHAPTER I

SUBJECT MATTER, SCOPE AND MARKET ACCESS

Article 1

Subject matter

This Regulation applies the arrangements for products originat-
ing in certain states which are part of the African, Caribbean and
Pacific (ACP) Group of States provided for in agreements estab-
lishing, or leading to the establishment of, Economic Partnership
Agreements.

Article 2

Scope

Article 3

Market access

Subject to Articles 6, 7 and 8, import duties shall be elimi-
1.
nated on all products of Chapters 1 to 97 but not 93 of the Har-
monised System originating in a region or state listed in Annex I.
Such elimination shall be subject to the transitional safeguard and
surveillance mechanisms set out in Articles 9 and 10 and the gen-
eral safeguards mechanism provided for in Articles 11 to 22.

2.
For products of Chapter 93 of the Harmonised System
originating in regions or states listed in Annex I the most favoured
nation duties applied shall continue to apply.

3(2)

of Regulation

Notwithstanding Article

3.
(EC)
No 980/2005, products originating in least-developed countries
listed in Annex I of that Regulation which are included in Annex I
to this Regulation shall, in addition to the arrangements provided
for in this Regulation, continue to benefit from the preferences
provided for pursuant to Regulation (EC) No 980/2005 in respect
of products:

This Regulation shall apply to products originating in the

1.
regions and states listed in Annex I.

(a) of tariff heading 1006 except for subheading 1006 10 10,

until 31 December 2009; and

2.
The Council, acting by qualified majority on a proposal
from the Commission, shall amend Annex I to add regions or
states from the ACP Group of States which have concluded nego-
tiations on an agreement between the Community and that region
or state which at least meets the requirements of Article XXIV
GATT 1994.

(1) OJ L 184, 17.7.1999, p. 23. Decision as last amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

(2) OJ L 348, 21.12.2002, p. 3.
(3) OJ L 348, 21.12.2002, p. 5.
(4) OJ L 316, 2.12.2005, p. 1.

(b) of tariff heading 1701, until 30 September 2009.

4.
Paragraph 1 of this Article and Articles 6, 7 and 8 shall not
apply to products originating in South Africa. Such products shall
be subject to the relevant provisions of the TDCA. In accordance
with the procedure referred to in Article 24(3), an Annex shall be
added to this Regulation setting out the regime applicable to
products originating in South Africa once the relevant trade pro-
visions of the TDCA have been superseded by the relevant provi-
sions of an agreement establishing, or leading to the establishment
of, an Economic Partnership Agreement.

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Paragraph 1 shall not apply to products of tariff heading
5.
0803 00 19 originating in a region or state listed in Annex I and
released for free circulation in the Community’s outermost regions
until 1 January 2018. Paragraph 1 of this Article and Article 7
shall not apply to products of tariff heading 1701 originating in a
region or state listed in Annex I and released for free circulation
in the French overseas departments until 1 January 2018. Those
periods shall be extended to 1 January 2028 unless otherwise
agreed between the Parties to the relevant agreements. The Com-
mission shall publish a notice in the Official Journal of the Euro-
pean Union informing interested parties of the termination of this
provision.

CHAPTER II

RULES OF ORIGIN AND ADMINISTRATIVE COOPERATION

Article 4

Rules of Origin

1.
The rules of origin set out in Annex II shall apply in order
to determine whether products originate in the regions or states
listed in Annex I.

2.
The rules of origin set out in Annex II shall be superseded
by those annexed to any agreement with the regions or states
listed in Annex I when that agreement is either provisionally
applied, or enters into force, whichever is the earlier. The Com-
mission shall publish a notice in the Official Journal of the Euro-
pean Union to inform operators. The notice shall specify the date
of provisional application or entry into force, which shall be the
date from which the rules of origin in the agreement shall apply
to products originating in the regions and states listed in Annex I.

The Commission assisted by the Customs Code Committee
3.
established by Council Regulation (EEC) 2913/92 of 12 October
1992 establishing the Community Customs Code (1) shall moni-
tor the implementation and application of the provisions of
Annex II. Technical amendments and decisions on the manage-
ment of Annex II may be adopted in accordance with the proce-
dure referred to in Article 247 and 247a of Regulation (EEC)
No 2913/92.

For the purpose of this Article a failure to provide adminis-

2.
trative cooperation shall mean, inter alia:

(a) a repeated failure to respect relevant obligations requiring the
the product(s)

the originating status of

verification of
concerned;

(b) a repeated refusal or undue delay in carrying out and/or com-
municating the results of subsequent verification of the proof
of origin;

(c) a repeated refusal or undue delay in obtaining authorisation
to conduct administrative cooperation missions to verify the
authenticity of documents or accuracy of information relat-
ing to the granting of the relevant treatment.

For the purpose of this Article a finding of irregularities or fraud
may be made, inter alia, where there is a rapid increase, without
satisfactory explanation, in imports of goods exceeding the usual
level of production and export capacity of the region or state
concerned.

3. Where the Commission, on the basis of information pro-
vided by a Member State or on its own initiative, finds that the
conditions laid down in paragraphs 1 and 2 are fulfilled, the rel-
evant treatment may be suspended in accordance with the proce-
dure referred to in Article 24(2), provided the Commission has
first:

(a)

informed the Committee provided for in Article 24;

(b) notified the region or state concerned in accordance with any
relevant procedures applicable between the Community and
that state or region; and

Article 5

Administrative cooperation

(c) published a notice in the Official Journal of the European
Union stating that a finding has been made of a failure to
provide administrative cooperation, irregularities or fraud.

1. Where the Commission has made a finding, on the basis of
objective information, of a failure to provide administrative coop-
eration and/or of irregularities or fraud, it may temporarily sus-
pend the elimination of duties in Articles 3, 6 and 7 (hereafter
referred to as the ‘relevant treatment’) in accordance with this
Article.

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regula-

tion (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

The period of suspension under this Article shall be limited
4.
to that necessary to protect the Community’s financial interests.
It shall not exceed six months, which may be renewed. At the end
of that period, the Commission shall decide either to terminate
the suspension after informing the Committee provided for in
Article 24 or to extend the period of suspension in accordance
with the procedure referred to in paragraph 3 of this Article.

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The temporary suspension procedures set out in para-
5.
graphs 2 to 4 shall be superseded by those set out in any agree-
ment with the regions or states listed in Annex I when that
agreement is either provisionally applied or enters into force,
whichever is the earlier. The Commission shall publish a notice in
the Official Journal of the European Union to inform operators.
The notice shall specify the date of provisional application or
entry into force, which shall be the date from which the tempo-
rary suspension procedures in the agreement shall apply to prod-
ucts covered by this Regulation.

6.
In order to implement the temporary suspension provided
for in any agreement with the regions or states listed in Annex I,
the Commission shall, without undue delay:

(a)

inform the Committee provided for in Article 24 that a find-
ing has been made of a failure to provide administrative
cooperation, irregularities or fraud; and

(b) publish the notice in the Official Journal of the European
Union stating that a finding has been made of a failure to
provide administrative cooperation, irregularities or fraud.

The decision suspending the relevant treatment shall be adopted
in accordance with the procedure referred to in Article 24(2).

CHAPTER III

TRANSITIONAL ARRANGEMENTS

SECTION 1

Rice

Article 6

Zero duty tariff rate quotas and eventual
elimination of duties

Regulation (EC) No 1785/2003 of 29 September 2003 on the
common organisation of the market in rice (1).

SECTION 2

Sugar

Article 7

Zero duty tariff rate quotas and eventual
elimination of duties

Import duties on products of tariff heading 1701 shall be

1.
eliminated as from 1 October 2009.

2.
In addition to the tariff rate quotas opened and administered
pursuant to Article 28 of Council Regulation (EC) No 318/2006
of 20 February 2006 on the common organisation of the mar-
kets in the sugar sector (2), the following tariff rate quotas shall be
opened for products of tariff heading 1701 for the period from
1 October 2008 to 30 September 2009:

(a) 150 000 tonnes, white sugar equivalent, at zero duty
reserved for products originating in least-developed countries
as listed in Annex I to Regulation (EC) No 980/2005 and
which are listed in Annex I. This tariff rate quota shall be
divided between regions according to quantities to be deter-
mined in conformity with the agreements qualifying regions
or states for inclusion in Annex I; and

(b) 80 000 tonnes, white sugar equivalent, at zero duty reserved
for products originating in regions or states which are not
least-developed countries and which are listed in Annex I.
This tariff rate quota shall be divided between regions accord-
ing to quantities to be determined in conformity with the
agreements qualifying regions or states for inclusion in
Annex I.

3.
Article 30 of Regulation (EC) No 318/2006 shall apply to
imports under the tariff rate quotas referred to in the previous
paragraph.

1.
Import duties on the products of tariff heading 1006 shall
be eliminated as from 1 January 2010, with the exception of
import duties on the products of subheading 1006 10 10 which
shall be eliminated as from 1 January 2008.

4.
The detailed rules for dividing by region and implementing
the tariff quotas referred to in this Article shall be adopted in
accordance with the procedure referred to in Article 39(2) of
Regulation (EC) No 318/2006.

The following tariff rate quotas at zero duty shall be opened
2.
for products of tariff heading 1006 except for subheading
1006 10 10 originating in the regions or states listed in Annex I
which form part of the CARIFORUM region:

(a) 187 000 tonnes, husked rice equivalent, for the period from

1 January 2008 to 31 December 2008;

(b) 250 000 tonnes, husked rice equivalent, for the period from

1 January 2009 to 31 December 2009.

3.
The detailed rules for implementing the tariff quotas referred
to in paragraph 2 shall be determined in accordance with the
procedures referred to in Articles 13 and 26(2) of Council

Article 8

Transitional arrangement

For the period from 1 October 2009 to 30 September 2012,
Article 7(1) shall not apply to imports of products of CN code
1701 unless the importer undertakes to purchase such products
at a price not lower than 90 % of the reference price (on a c.i.f.
basis) set in Article 3 of Regulation (EC) No 318/2006 for the rel-
evant marketing year.

(1) OJ L 270, 21.10.2003, p. 96. Regulation repealed as from 1 Septem-
ber 2008 by Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007,
p. 1).

(2) OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Regulation

(EC) No 1260/2007 (OJ L 283, 27.10.2007, p. 1).

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Article 9

Transitional safeguard mechanism for sugar

For the period from 1 October 2009 to 30 September 2015
1.
the treatment granted in Article 7(1) for imports of products of
tariff heading 1701 originating in regions or states listed in
Annex I and which are not least-developed countries listed in
Annex I to Regulation (EC) No 980/2005 may be suspended
when:

(a)

imports originating in regions or states which are ACP States
and which are not least-developed countries listed in Annex I
to Regulation (EC) No 980/2005 exceed the following
quantities:

(i) 1,38 million tonnes in the marketing year 2009/2010;

(ii) 1,45 million tonnes in the marketing year 2010/2011;

(iii) 1,6 million tonnes in the marketing years 2011/2012

to 2014/2015; and

(b)

imports originating in all ACP States exceed 3,5 million
tonnes.

On the basis of that surveillance, the Commission shall
2.
check whether there is a cumulative increase of imports of one or
more of those products originating in a particular region by more
than 20 % in volume during a period of twelve consecutive
months compared to the average of the yearly imports over the
previous three twelve-month periods.

3.
If the level referred to in paragraph 2 is reached, the Com-
mission shall analyse the pattern of trade, the economic justifica-
tion and the sugar content of such imports. If the Commission
concludes that such imports are used to circumvent the tariff rate
quotas, the transitional arrangements and the special safeguard
mechanism provided for in Articles 7, 8 and 9, it may suspend the
application of Article 3(1) to imports of products of tariff head-
ings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59,
2106 90 98 originating in regions or states listed in Annex I
which are not least-developed countries listed in Annex I to Regu-
lation (EC) No 980/2005 until the end of the marketing year
concerned.

4.
Detailed rules for the management of this system and sus-
pension decisions shall be adopted in accordance with the proce-
dure referred to in Article 16 of Council Regulation (EC)
No 3448/93 of 6 December 1993 laying down the trade arrange-
ments applicable to certain goods resulting from the processing
of agricultural products (2).

The quantities provided for in point (a) of paragraph 1 may

2.
be subdivided by region.

CHAPTER IV

GENERAL SAFEGUARD PROVISIONS

3.
During the period referred to in paragraph 1, imports of
products of tariff heading 1701 originating in regions or states
listed in Annex I shall require an import licence.

Article 11

Definitions

4.
The suspension of the treatment granted in Article 7(1) shall
be terminated at the end of the marketing year in which it was
introduced.

For the purposes of this Chapter:

5.
Detailed rules on the subdivision of quantities provided for
in paragraph 1 and for the management of the system referred to
in paragraphs 1, 3 and 4 of this Article, and suspension decisions
shall be adopted in accordance with the procedure referred to in
Article 39(2) of Regulation (EC) No 318/2006.

(a)

‘Community industry’ shall mean the Community producers
as a whole of the like or directly competitive products oper-
ating within the territory of the Community, or those Com-
munity producers whose collective output of the like or
directly competitive product constitutes a major proportion
of the total Community production of those products;

Article 10

Transitional surveillance mechanism

For the period from 1 January 2008 to 30 September 2015,
1.
imports of products of tariff headings 1704 90 99, 1806 10 30,
1806 10 90, 2106 90 59, 2106 90 98 originating in regions or
states listed in Annex I shall be subject to the surveillance mecha-
nism provided for in Article 308d of Commission Regulation
(EEC) No 2454/93 of 2 July 1993 laying down provisions for the
implementation of Regulation (EEC) No 2913/92 establishing the
Community Customs Code (1).

(b)

‘serious injury’ shall mean a significant overall impairment in
the position of Community producers;

(c)

‘threat of serious injury’ shall mean serious injury that is
clearly imminent;

(d)

‘disturbances’ shall mean disorders in a sector or industry;

(e)

‘threat of disturbances’ shall mean disturbances that are
clearly imminent.

(1) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regula-

(2) OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regula-

tion (EC) No 214/2007 (OJ L 62, 1.3.2007, p. 6).

tion (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).

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Article 12

Principles

(b)

the effect of such imports on prices; or

1.
A safeguard measure may be imposed in accordance with
the provisions set out in this Chapter where products originating
in regions or states listed in Annex I are being imported in the
Community in such increased quantities and under such condi-
tions as to cause or threaten to cause any of the following:

(a)

serious injury to the Community industry;

(b) disturbances in a sector of the economy, particularly where
those disturbances produce major social problems or diffi-
culties which could bring about serious deterioration in the
economic situation of the Community; or

(c) disturbances in the markets of agricultural products covered
by Annex I of the WTO Agreement on Agriculture or mecha-
nisms regulating those markets.

2.
In cases where products originating in regions or states
listed in Annex I are being imported into the Community in such
increased quantities and under such conditions as to cause or
threaten to cause disturbances in the economic situation of one
or several of the Community’s outermost regions, a safeguard
measure may be imposed in accordance with the provisions set
out in this Chapter.

Article 13

Determination of the conditions to impose
safeguard measures

The determination of serious injury or a threat thereof shall

1.
cover inter alia the following factors:

(a)

(b)

(c)

the volume of imports, in particular where there has been a
significant increase, either in absolute terms or relative to
production or consumption in the Community;

the price of imports, in particular where there has been a sig-
nificant price undercutting as compared with the price of a
like product in the Community;

the consequent impact on Community producers as indi-
cated by trends in certain economic factors such as produc-
tion, capacity utilisation, stocks, sales, market share, the
depression of prices or prevention of price increases which
would normally have occurred, profits, return on capital
employed, cash flow, and employment;

(d)

factors other than trends in imports which are causing or
may have caused injury to the Community producers
concerned.

The determination of disturbances or a threat thereof shall
2.
be based on objective factors, including the following elements:

(a)

the increase in the volume of imports in absolute or relative
terms to Community production and to imports from other
sources; and

(c)

the effect of such imports on the situation of the Commu-
nity industry or the economic sector concerned, including
inter alia on the levels of sales, production, financial situation
and employment.

In determining whether imports are made under such con-
3.
ditions as to cause or threaten to cause disturbances in the mar-
kets of agricultural products or mechanisms regulating those
markets, including regulations creating Common Market Organi-
sations, all relevant objective factors must be taken into consid-
eration, including one or more of the following elements:

(a)

(b)

the volume of imports as compared to previous calendar or
marketing years’ levels, as the case may be, internal produc-
tion and consumption, and future levels planned in accor-
dance with the reform of the Common Market Organisations;

the level of internal prices compared to the reference or tar-
get prices if applicable, and, if not applicable, compared to
the average internal market prices during the same period of
previous marketing years;

(c) as of 1 October 2015, in the markets for products of tariff
heading 1701: situations where the Community average
market price of white sugar falls during two consecutive
months below 80 % of the average Community market price
for white sugar prevailing during the previous marketing
year.

4.
In determining whether the conditions referred to in para-
graphs 1, 2 and 3 are met in the case of the Community’s outer-
most regions, the analyses shall be restricted to the territory of the
outermost region(s) concerned. Particular attention shall be paid
to the size of the local industry, its financial situation and the situ-
ation of employment.

Article 14

Initiation of proceedings

1.
An investigation shall be initiated upon request by a Mem-
ber State or on the Commission’s own initiative if it is apparent
to the Commission that there is sufficient evidence to justify such
initiation.

The Member States shall inform the Commission should
2.
trends in imports from any of the regions or states listed in
Annex I appear to call for safeguard measures. That information
shall include the evidence available, as determined on the basis of
the criteria laid down in Article 13. The Commission shall pass
that information on to all Member States within three working
days.

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Consultation with the Member States shall take place within
3.
eight working days of the Commission’s sending the information
to Member States as provided for in paragraph 2. Where, after
consultation, it is apparent that there is sufficient evidence to jus-
tify the initiation of a proceeding, the Commission shall publish a
notice in the Official Journal of the European Union. Initiation
shall take place within one month of the receipt of information
from a Member State.

If, after consulting the Member States, the Commission
4.
takes the view that the circumstances set out in Article 12 exist, it
shall immediately notify the region or states listed in Annex I con-
cerned of its intention to initiate an investigation. The notifica-
tion may be accompanied by an invitation for consultations with
the aim of clarifying the situation and arriving at a mutually sat-
isfactory solution.

States upon taking the measures and consultation shall take place
within ten days of notification of the Member States of the action
taken by the Commission.

3. Where a Member State requests immediate intervention by
the Commission and where the conditions in paragraph 1 or 2 are
met, the Commission shall take a decision within five working
days of receiving the request.

4.
The Commission shall immediately inform the Council and
the Member States of any decision taken under paragraphs 1, 2
and 3. The Council, acting by a qualified majority, may decide dif-
ferently within one month of having been informed by the Com-
mission pursuant to this paragraph.

Article 15

The investigation

Provisional measures may take the form of an increase in
5.
the customs duty on the product concerned up to a level which
does not exceed the customs duty applied to other WTO mem-
bers, or tariff quotas.

Following the initiation of the proceeding, the Commission

1.
shall commence an investigation.

2.
The Commission may request Member States to supply
information and Member States shall take whatever steps are nec-
essary in order to give effect to any such request. Where that
information is of general interest or where its transmission was
requested by a Member State, the Commission shall forward it to
all Member States provided it is not confidential; if it is confiden-
tial the Commission shall forward a non-confidential summary.

3.
In the event of an investigation restricted to an outermost
region, the Commission may request the competent local authori-
ties to supply the information referred to in paragraph 2 via the
Member State concerned.

4.
The investigation shall, whenever possible, be concluded
within six months of the initiation of the investigation. In excep-
tional circumstances, that time limit may be extended by a fur-
ther period of three months.

Article 16

Imposition of provisional safeguard measures

Provisional safeguard measures shall be applied in critical
1.
circumstances where a delay would cause damage which it would
be difficult to repair, pursuant to a preliminary determination that
circumstances set out in Article 12 as appropriate exist. The Com-
mission shall take such provisional measures after consultation
with Member States or, in cases of extreme urgency, after inform-
ing the Member States. In the latter case, consultation shall take
place within ten days of notification of the Member States of the
action taken by the Commission.

2.
In view of the particular situation of outermost regions and
their vulnerability to any surge in imports, provisional safeguard
measures shall be applied in proceedings that concern them where
imports have
a preliminary determination has shown that
increased. In that case, the Commission shall inform Member

6.
Provisional measures shall not apply for more than 180
days. Where provisional measures are restricted to outermost
regions, they may not apply for more than 200 days.

7.
Should the provisional safeguard measures be repealed
because the investigation shows that the conditions laid down in
Articles 12 and 13 are not met, any duty collected as a result of
those provisional measures shall be refunded automatically.

Article 17

Termination of investigation and proceeding without
measures

Where bilateral safeguard measures are deemed unnecessary and
there is no objection within the Advisory Committee referred to
in Article 21, the investigation and proceeding shall be terminated
by Commission decision. In all other cases, the Commission shall
immediately submit to the Council a report on the results of the
consultation, together with a proposal for a Council Regulation
terminating the proceeding. The proceeding shall be deemed ter-
minated if, within one month, the Council acting by qualified
majority has not decided otherwise.

Article 18

Imposition of definitive measures

1. Where the facts as finally established show that the circum-
stances set out in Article 12, as appropriate, are met, the Com-
mission shall request consultations with the region or state
concerned meeting in the context of the appropriate institutional
arrangement set up in the relevant agreements permitting a region
or state to be included in Annex 1 with a view to seeking a mutu-
ally acceptable solution.

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If the consultations referred to in paragraph 1 do not lead
2.
to a mutually satisfactory solution within thirty days of the mat-
ter’s being referred to the region or state concerned, a decision to
impose definitive bilateral safeguard measures shall be taken by
the Commission, in consultation with Member States, within
twenty working days of the end of the consultation period.

3.
Any decision taken by the Commission pursuant to this
Article shall be communicated to the Council and Member States.
Any Member State may, within ten working days of such com-
munication, refer the decision to the Council.

If a Member State refers the Commission’s decision to the
4.
Council, the Council, acting by a qualified majority, may confirm,
amend or revoke the decision. If within one month of the referral
of the matter the Council has not taken a decision, the decision
taken by the Commission shall be deemed confirmed.

5.

Definitive measures may take one of the following forms:

— a suspension of the further reduction of the rate of import
duty for the product concerned originating in the region or
state concerned;

— an increase in the customs duty on the product concerned up
to a level which does not exceed the customs duty applied to
other WTO members;

— a tariff quota.

6.
No bilateral safeguard measure shall be applied on the same
product from the same region or state less than one year after pre-
vious such measures have lapsed or been removed.

Article 19

Duration and review of safeguard measures

1.
A safeguard measure shall remain in force only for such
period of time as may be necessary to prevent or remedy the seri-
ous injury or disturbances. That period shall not exceed two years,
unless it is extended under paragraph 2. Where the measure is
restricted to one or several of the outermost region(s) of the Com-
munity, the period of application may not exceed four years.

2.
The initial period of duration of a safeguard measure may
exceptionally be extended provided it is determined that the safe-
guard measure continues to be necessary to prevent or remedy
serious injury or disturbances.

3.
Extensions shall be adopted in accordance with the proce-
dures of this Regulation applying to investigations and using the
same procedures as the initial measures.

The total duration of a safeguard measure may not exceed four
years, including any provisional measure. In the case of a mea-
sure restricted to outermost regions, that limit shall be extended
to eight years.

If the duration of a safeguard measure exceeds one year, it
4.
shall be progressively liberalised at regular intervals during its
period of application, including any extension.

Consultations with the region or state concerned shall be held
periodically in the relevant institutional bodies of the agreements,
with a view to establishing a timetable for their abolition as soon
as circumstances permit.

Article 20

Surveillance measures

1. Where the trend in imports of a product originating in an
ACP State is such that they could cause one of the situations
referred to in Article 12, imports of that product may be subject
to prior Community surveillance.

The decision to impose surveillance shall be taken by the

2.
Commission.

Any decision taken by the Commission pursuant to this Article
shall be communicated to the Council and Member States. Any
Member State may, within ten working days of such communi-
cation, refer the decision to the Council.

If a Member State refers the Commission’s decision to the Coun-
cil, the Council, acting by a qualified majority, may confirm,
amend or revoke the decision. If within one month of the referral
of the matter, the Council has not taken a decision, the decision
taken by the Commission shall be deemed confirmed.

Surveillance measures shall have a limited period of valid-
3.
ity. Unless otherwise provided, they shall cease to be valid at the
end of the second six-month period following the first six months
after the measures were introduced.

Surveillance measures may be restricted to the territory of

4.
one or more Community outermost region(s) where necessary.

The decision to impose surveillance measures shall be com-
5.
municated immediately to the appropriate institutional body set
up in the relevant agreements permitting a region or state to be
included in Annex I for information.

Article 21

Consultations

The competent consultative committee for the purposes of this
Chapter shall be the Advisory Committee provided for in Article 4
of Council Regulation (EC) No 3285/94 of 22 December 1994 on
the common rules for imports (1). In the case of products falling
under CN code 1701, the competent committee shall be assisted
by the committee established pursuant to Article 39 of Regula-
tion (EC) No 318/2006.

(1) OJ L 349, 31.12.1994, p. 53. Regulation as last amended by Regula-

tion (EC) No 2200/2004 (OJ L 374, 22.12.2004, p. 1).

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Article 22

Exceptional measures with limited territorial application

Where it emerges that the conditions laid down for the adoption
of bilateral safeguard measures are met in one or more Member
States, the Commission may, after having examined alternative
solutions, exceptionally, and in accordance with Article 134 of
the Treaty, authorise the application of surveillance or safeguard
measures restricted to the Member State or Member States con-
cerned if it considers that such measures applied at that level are
more appropriate than measures applied throughout the Commu-
nity. Those measures must be strictly limited in time and must
disrupt the operation of the internal market as little as possible.

CHAPTER V

PROCEDURAL PROVISIONS

Article 23

Adaptation to technical developments

This Regulation shall be amended in accordance with the proce-
dure referred to in Article 24(3) in order to make any technical
amendments required as a result of differences between this regu-
lation and agreements signed with provisional application or con-
cluded in accordance with Article 300 of the Treaty with the
regions or states listed in Annex I.

Article 24

Committee

2. Where reference is made to this paragraph, Articles 3 and 7
of Decision 1999/468/EC shall apply.

3. Where reference is made to this paragraph, Articles 5 and 7
of Decision 1999/468/EC shall apply.

The period laid down in Article 5(6) of Decision

4.
1999/468/EC shall be set at three months.

CHAPTER VI

FINAL PROVISIONS

Article 25

Amendments

Article 1(2) of Regulation (EC) No 1964/2005 shall be deleted.

Article 26

Repeal

Regulations (EC) No 2285/2002 and (EC) No 2286/2002 shall be
repealed.

Article 27

Entry into force

This Regulation shall enter into force on the day of its publica-
tion in the Official Journal of the European Union.

The Commission shall be assisted by the EPA Implementa-

1.
tion Committee.

It shall apply from 1 January 2008.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 December 2007.

For the Council
The President
F. NUNES CORREIA

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List of regions or states which have concluded negotiations within the meaning of Article 2(2)

ANNEX I

ANTIGUA AND BARBUDA

THE COMMONWEALTH OF THE BAHAMAS

BARBADOS

BELIZE

THE REPUBLIC OF BOTSWANA

THE REPUBLIC OF BURUNDI

THE REPUBLIC OF CAMEROON

UNION OF THE COMOROS

THE REPUBLIC OF CÔTE D’IVOIRE

THE COMMONWEALTH OF DOMINICA

THE DOMINICAN REPUBLIC

THE REPUBLIC OF THE FIJI ISLANDS

THE REPUBLIC OF GHANA

GRENADA

THE COOPERATIVE REPUBLIC OF GUYANA

THE REPUBLIC OF HAITI

JAMAICA

THE REPUBLIC OF KENYA

THE KINGDOM OF LESOTHO

THE REPUBLIC OF MADAGASCAR

THE REPUBLIC OF MAURITIUS

THE REPUBLIC OF MOZAMBIQUE

THE REPUBLIC OF NAMIBIA

THE INDEPENDENT STATE OF PAPUA NEW GUINEA

THE REPUBLIC OF RWANDA

FEDERATION OF SAINT KITTS AND NEVIS

SAINT LUCIA

SAINT VINCENT AND THE GRENADINES

THE REPUBLIC OF SEYCHELLES

THE REPUBLIC OF SURINAME

THE KINGDOM OF SWAZILAND

THE UNITED REPUBLIC OF TANZANIA

THE REPUBLIC OF TRINIDAD AND TOBAGO

THE REPUBLIC OF UGANDA

THE REPUBLIC OF ZIMBABWE

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ANNEX II

Rules of origin

CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF
ADMINISTRATIVE COOPERATION

TITLE I:

General Provisions

Articles

1.

Definitions

TITLE II:

Definition of the concept of ‘originating products’

Articles

2.

3.

4.

5.

6.

7.

8.

9.

General requirements

Wholly obtained products

Sufficiently worked or processed products

Insufficient working or processing operations

Cumulation of origin

Unit of qualification

Accessories, spare parts and tools

Sets

10.

Neutral elements

TITLE III:

Territorial requirements

Articles

11.

12.

13.

Principle of territoriality

Direct transport

Exhibitions

TITLE IV:

Proof of origin

Articles

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25.

26.

27.

28.

29.

30.

General requirements

Procedure for the issue of a movement certificate EUR 1

Movement certificates EUR 1 issued retrospectively

Issue of a duplicate movement certificate EUR 1

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

Conditions for making out an invoice declaration

Approved exporter

Validity of proof of origin

Transit procedure

Submission of proof of origin

Importation by instalments

Exemptions from proof of origin

Information procedure for cumulation purposes

Supporting documents

Preservation of proof of origin and supporting documents

Discrepancies and formal errors

Amounts expressed in EUR

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TITLE V:

Arrangements for administrative cooperation

Articles

31.

32.

33.

34.

35.

36.

Mutual assistance

Verification of proofs of origin

Verification of suppliers’ declaration

Penalties

Free zones

Derogations

TITLE VI:

Ceuta and Melilla

Articles

37.

Special conditions

TITLE VII:

Transitional and final provisions

Transitional provision for goods in transit or storage

Appendices

Articles

38.

39.

INDEX

APPENDICES

APPENDIX 1:

Introductory notes to the list in this Annex

APPENDIX 2:

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

APPENDIX 2A:

Derogations from the list of working or processing required to be carried out on non originating mate-
rials in order that the product manufactured can obtain originating status, accordingly to Article 4 of
this Annex

APPENDIX 3:

Form for movement certificate

APPENDIX 4:

Invoice declaration

APPENDIX 5A:

Supplier declaration for products having preferential origin status

APPENDIX 5B:

Supplier declaration for products not having preferential original status

APPENDIX 6:

Information certificate

APPENDIX 7:

Products to which Article 6(5) of this Annex shall not be applicable

APPENDIX 8:

Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable

APPENDIX 9:

Neighbouring developing countries

APPENDIX 10:

APPENDIX 11:

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex
apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex
shall not be applicable

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex
apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex
shall not be applicable

APPENDIX 12:

Overseas countries and territories

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Annex:

(a)

‘manufacture’ shall mean any kind of working or processing including assembly or specific operations;

(b)

‘material’ shall mean any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c)

‘product’ shall mean the product being manufactured, even if it is intended for later use in another manufacturing
operation;

(d)

‘goods’ shall mean both materials and products;

(e)

(f)

(g)

‘customs value’ shall mean 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);

‘ex-works price’ shall mean the price paid for the product ex works to the manufacturer 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;

‘value of materials’ shall mean 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 territory
concerned;

(h)

‘value of originating materials’ shall mean the value of such materials as defined in point (g) applied mutatis mutandis;

(i)

(j)

‘added value’ shall mean the ex-works price minus the customs value of materials imported into either the Community
or the ACP States;

‘chapters’ and ‘headings’ shall mean the chapters and the headings (four-digit codes) used in the nomenclature which
makes up the Harmonised Commodity Description and Coding System, referred to in this Annex as ‘the Harmonised
System’ or ‘HS’;

(k)

‘classified’ shall refer to the classification of a product or material under a particular heading;

(l)

‘consignment’ shall mean products which are either sent simultaneously from one exporter to one consignee or cov-
ered 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’ shall include territorial waters;

(n)

‘OCT’ shall mean the countries and territories mentioned in Appendix 12.

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

TITLE II

Article 2

General requirements

For the purpose of the application of the provisions of this Regulation, the following products shall be considered as

1.
originating in the ACP States of Annex I, hereafter, for the purpose of this Annex, referred to as ‘ACP States’:

(a)

products wholly obtained in the ACP States within the meaning of Article 3 of this Annex;

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(b) products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that
such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of
this Annex.

For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being

2.
one territory.

Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States
shall be considered as products originating in the ACP State where the last working or processing took place, provided the
working or processing carried out there goes beyond that referred to in Article 5 of this Annex.

For products listed in Appendix 10 and in Appendix 11, paragraph 2 shall apply only after 1 October 2015 and only

3.
after 1 January 2010, respectively.

Article 3

Wholly obtained products

1.

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

(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)

(i)

products obtained by hunting or fishing conducted there;

(ii) products of aquaculture, including mariculture, where the fish are born and raised there;

(f)

products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;

(g) products made aboard their factory ships exclusively from products covered by point (f);

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

use as waste;

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

(j)

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

(k)

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

The terms ‘their vessels’ and ‘their factory ships’ in points (f) and (g) of paragraph 1 shall apply only to vessels and fac-

2.
tory ships:

(a) which are registered in a Member State or in an ACP State;

(b) which sail under the flag of a Member State or of an ACP State;

(c) which meet one of the following conditions:

(i)

they are at least 50 % owned by nationals of the ACP State or of a Member State

or

(ii)

they are owned by companies;

— which have their head offices and their main places of business in the ACP State or in a Member State; and

— which are at least 50 % owned by the ACP State, public entities of that State or nationals of that country or of a

Member State.

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Notwithstanding paragraph 2, the Community shall, upon request by an ACP State, recognise vessels chartered or
3.
leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following
conditions:

(a)

(b)

that the ACP State offered the Community the opportunity to negotiate a fisheries agreement and the Community did
not accept that offer;

that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the
development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP
State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a signifi-
cant period of time.

Article 4

Sufficiently worked or processed products

1.
For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked
or processed in the ACP States or in the Community, when the conditions set out in the list in Appendix 2 or, alternatively,
in Appendix 2A are fulfilled. The conditions referred to above indicate, for all products covered by this Regulation, the work-
ing or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation
to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions
set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incor-
porated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its
manufacture.

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

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

(a)

their total value does not exceed 15 per cent of the ex-works price of the product;

(b) none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the

application of this paragraph.

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

3.

(a) Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed
fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from
non-originating materials of headings 0302 or 0303 that have been landed in a port of that State shall be con-
sidered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall
indicate the development benefits to the fisheries sector in that State, and shall include the necessary information
concerning the species concerned, the products to be manufactured and an indication of the respective quantities
to be involved.

(b) A report to the Community on the implementation of point (a) shall be drawn up by the Pacific ACP State no

later than three years after the notification.

(c)

Point (a) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective con-
servation and sustainable management of fishing resources and support to combat illegal, unreported and unregu-
lated fishing activities in the region.

4.

Paragraphs 1 to 3 shall apply except as provided in Article 5.

Article 5

Insufficient working or processing operations

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing
to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:

(a)

operations to ensure the preservation of products in good condition during transport and storage (ventilation, spread-
ing out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like
operations;

(b)

simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the
making-up of sets of articles), washing, painting, cutting up;

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(c)

(i)

changes of packaging and breaking up and assembly of packages;

(ii)

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

(d)

affixing marks, labels and other like distinguishing signs on products or their packaging;

(e)

simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

(f)

simple assembly of parts to constitute a complete product;

(g)

a combination of two or more of the operations specified in points (a) to (f);

(h)

slaughter of animals;

(i)

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

(j)

operations to colour sugar or form sugar lumps; partial or total milling of sugar;

(k) peeling, stoning and shelling of fruits, nuts and vegetables.

All the operations carried out in either the ACP States or the Community on a given product shall be considered
2.
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 6

Cumulation of origin

C u m u l a t i o n w i t h t h e O C T a n d t h e C o m m u n i t y

1. Materials originating in the Community or in the OCT shall be considered as materials originating in the ACP States
when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient
working or processing, provided they have undergone working or processing beyond that referred to in Article 5.

2. Working and processing carried out in the Community or in the OCT shall be considered as having been carried out
in the ACP States when the materials undergo subsequent working or processing in the ACP States beyond that referred to
in Article 5.

For the purpose of determining whether the products originate in the OCT, the provisions of this Annex shall apply

3.
mutatis mutandis.

For products listed in Appendix 10 and in Appendix 11, the provisions of this Article shall apply only after 1 October

4.
2015 and only after 1 January 2010 respectively.

C u m u l a t i o n w i t h S o u t h A f r i c a

5.
Subject to the provisions of paragraphs 6, 7, 8 and 11, materials originating in South Africa shall be considered as
originating in the ACP States when incorporated into a product obtained there provided they have undergone working or
processing beyond that referred to in Article 5. It shall not be necessary for such materials to have undergone sufficient work-
ing or processing.

6.
Products which have acquired originating status by virtue of paragraph 5 shall continue to be considered as products
originating in the ACP States only when the value added there exceeds the value of the materials used that originate in South
Africa. If that is not so, the products concerned shall be considered as originating in South Africa. In the allocation of origin,
no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing
in the ACP States.

7.

The cumulation provided for in paragraph 5 shall not apply to the products listed in Appendices 7, 10 and 11.

8.
The cumulation provided for in paragraph 5 shall apply to the products listed in Appendix 8 only when the tariffs on
those products in the framework of the Agreement on Trade, Development and Co-operation between the European Com-
munity and the Republic of South Africa have been eliminated. The Commission shall publish the date on which the con-
ditions of this paragraph have been fulfilled in the Official Journal of the European Union (C series).

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9. Without prejudice to paragraphs 7 and 8, working and processing carried out in South Africa shall be considered as
having been carried out in another Member State of the South African Customs Union (SACU), being an ACP State, when
the materials undergo subsequent working or processing in that other Member State of the SACU.

10. Without prejudice to paragraphs 7 and 8 and at the request of the ACP States, working and processing carried out in
South Africa shall be considered as having been carried out in the ACP States when the materials undergo subsequent work-
ing or processing in an ACP State within the context of a regional economic integration agreement.

The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247

11.
and 247a of Regulation (EEC) 2913/92.

12.
The cumulation provided for in paragraph 5 may be applied only where the South African materials used have
acquired the status of originating products through the application of rules of origin identical to those set out in this Annex.
The cumulation provided for in paragraph 9 and 10 may be applied only through the application of rules of origin identical
to those set out in this Annex.

C u m u l a t i o n w i t h n e i g h b o u r i n g d e v e l o p i n g c o u n t r i e s

At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State,
13.
belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorpo-
rated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or pro-
cessing, provided that:

— the working or processing carried out in the ACP State exceeds the operations listed in Article 5;

— the ACP States, the Community and the other countries concerned have concluded an agreement on adequate admin-

istrative procedures which will ensure correct implementation of this paragraph.

This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16 and to rice products
of HS Code 1006.

For the purpose of determining whether products originate in a neighbouring developing country, the provisions of this
Annex shall apply.

The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of
Regulation (EEC) 2913/92. Such decisions shall also identify the products for which cumulation provided for under this para-
graph may not be permitted.

Article 7

Unit of qualification

The unit of qualification for the application of this Annex shall be the particular product which is considered as the

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

Accordingly:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in

a single heading, the whole shall constitute the unit of qualification;

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

System, each product shall be taken individually when this Annex is applied.

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

Article 8

Accessories, spare parts and tools

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

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Article 9

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component prod-
ucts 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 10

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.

TITLE III

TERRITORIAL REQUIREMENTS

Article 11

Principle of territoriality

The conditions set out in Title II of this Annex relating to the acquisition of originating status must be fulfilled without

1.
interruption in the ACP States, save as provided in Article 6.

2.
If originating goods exported from the ACP States, the Community or the OCT to another country are returned, except
insofar as provided in Article 6, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction
of the customs authorities that:

(a)

the goods returned are the same goods as those exported; and

(b)

they have not undergone any operation beyond that necessary to preserve them in good condition while in that coun-
try or while being exported.

Article 12

Direct transport

1.
The preferential treatment provided for in this Regulation shall apply only to products that satisfy the requirements of
this Annex and are transported directly between the territory of the ACP States, of the Community, of the OCT or of South
Africa for the purposes of Article 6 without entering any other territory. However, products constituting one single con-
signment may be transported through other territories with, should the occasion arise, transhipment or temporary ware-
housing 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 pre-
serve them in good condition.

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

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

2.
the importing country by the production of:

(a)

a single transport document covering the passage from the exporting country through the country of transit; or

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(b)

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

(i)

giving an exact description of the products;

(ii)

stating the dates of unloading and reloading of the products and, where applicable, the names of the ships or the
other means of transport used; and

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

or

(c)

failing those, any substantiating documents.

Article 13

Exhibitions

1.
Originating products sent from an ACP State for exhibition in a country other than those referred to in Article 6 and
sold after the exhibition for importation into the Community shall benefit on importation from the provisions of this Regu-
lation provided it is shown to the satisfaction of the customs authorities that:

(a)

an exporter has consigned those products from an ACP State 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;

(c)

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

(d)

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

2.
A proof of origin shall be issued or made out in accordance with the provisions of Title IV and submitted to the cus-
toms authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated
thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may
be required.

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

TITLE IV

PROOF OF ORIGIN

Article 14

General requirements

Products originating in the ACP States shall, on importation into the Community, benefit from the provisions of this

1.
Regulation upon submission of either:

(a)

a movement certificate EUR.1, a specimen of which is given in Appendix 3; or

(b)

in the cases specified in Article 19(1), a declaration, the text of which appears in Appendix 4, 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 (hereinafter referred to as the ‘invoice declaration’).

2.
Notwithstanding paragraph 1, originating products within the meaning of this Annex shall, in the cases specified in
Article 25, benefit from the provisions of this Regulation without its being necessary to submit any of the documents referred
to above.

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Article 15

Procedure for the issue of a movement certificate EUR.1

A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application hav-

1.
ing been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.

2.
For that purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and
the application form, specimens of which are given in Appendix 3. Those forms shall be completed in accordance with the
provisions of this Annex. If they are handwritten, they shall be completed in ink in printed characters. The description of the
products shall be given in the box reserved for that purpose without leaving any blank lines. Where the box is not com-
pletely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

3.
The exporter applying for the issue of a movement certificate EUR.1 shall at any time, at the request of the customs
authorities of the exporting ACP State where the movement certificate EUR.1 is issued, produce all appropriate documents
proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.

4.
A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products
concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6
and fulfil the other requirements of this Annex.

5.
The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the
fulfilment of the other requirements of this Annex. For that 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. The issuing customs authori-
ties 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.

A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon

7.
as actual exportation has been effected or ensured.

Article 16

Movement certificates EUR.1 issued retrospectively

Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the

1.
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.

For purposes the implementation of paragraph 1, the exporter shall indicate in his application the place and date of

2.
exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the informa-

3.
tion supplied in the exporter’s application agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase:

5.

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

‘ISSUED RETROSPECTIVELY’

Article 17

Issue of a duplicate movement certificate EUR.1

In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs

1.
authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

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2.

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

‘DUPLICATE’

The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certifi-

3.
cate EUR.1.

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

4.
that date.

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

Article 18

When originating products are placed under the control of a customs office in an ACP State or in the Community, 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 those products elsewhere within the ACP States or within the Community. The replacement movement cer-
tificate(s) EUR.1 shall be issued by the customs office under the control of which the products are placed.

Article 19

Conditions for making out an invoice declaration

1.

An invoice declaration as referred to in Article 14(1)(b) may be made out:

(a)

by an approved exporter within the meaning of Article 20, or

(b) by any exporter for any consignment consisting of one or more packages containing originating products total value

of which does not exceed EUR 6 000.

An invoice declaration may be made out if the products concerned can be considered as products originating in the

2.
ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.

3.
The exporter making out an invoice declaration shall at any time, at the request of the customs authorities of the
exporting country, produce all appropriate documents proving the originating status of the products concerned as well as
fulfilment of the other requirements of this Annex.

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 Appendix 4 using one of the linguistic
versions set out in that Appendix and in accordance with the provisions of the domestic law of the exporting country. If the
declaration is handwritten, 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 20 shall not be required to sign such declarations provided that he gives the customs authori-
ties of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which iden-
tifies 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 20

Approved exporter

1.
The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of prod-
ucts under the provisions of this Regulation to make out invoice declarations irrespective of the value of the products con-
cerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees
necessary to verify the originating status of the products as well as fulfilment of the other requirements of this Annex.

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

2.
appropriate.

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

3.
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, does not fulfil the conditions referred to in paragraph 2 or oth-
erwise makes incorrect use of the authorisation.

Article 21

Validity of proof of origin

A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted

1.
within that period to the customs authorities of the importing country.

Proofs of origin which are submitted to the customs authorities of the importing country after the final date for pre-
2.
sentation 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 late presentation, the customs authorities of the importing country may accept the proofs of origin

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

Article 22

Transit procedure

When the products enter an ACP State other than the country of origin, a further period of validity of 4 months shall begin
on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:

— the word ‘transit’,

— the name of the country of transit,

— the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31,

and

— the date of the endorsements.

Article 23

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. Those 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 application of the provisions of this Regulation.

Article 24

Importation by instalments

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

Article 25

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 Annex and where there is no
doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration can be made on the cus-
toms declaration CN22/CN23 or on a sheet of paper annexed to that document.

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

Furthermore, the total value of those products may not exceed EUR 500 in the case of small packages or EUR 1 200

3.
in the case of products forming part of travellers’ personal luggage.

Article 26

Information procedure for cumulation purposes

1. When Articles 2(2) and 6(1) are applied, evidence of the originating status within the meaning of this Annex of the
materials coming from the other ACP States, the Community or the OCT shall be given by a movement certificate EUR.1 or
by the supplier’s declaration, a specimen of which is given in Appendix 5A, given by the exporter in the State or OCT from
which the materials came.

2. When Articles 2(2), 6(2) and 6(9) are applied, evidence of the working or processing carried out in other ACP States,
the Community, the OCT or South Africa shall be given by the supplier’s declaration, a specimen of which appears in Appen-
dix 5B, given by the exporter in the State or OCT from which the materials came.

3.
A separate supplier’s declaration shall be given by the supplier for each consignment of material on the commercial
invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relat-
ing to that shipment which describes the materials concerned in sufficient detail for them to be identified.

4.

The supplier’s declaration may be made out on a pre-printed form.

5.
The suppliers’ declarations shall be signed in manuscript. However, where the invoice and the supplier’s declaration
are established using electronic data-processing methods, the supplier’s declaration need not be signed in manuscript pro-
vided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State
where the suppliers’ declarations are drawn up. Those customs authorities may lay down conditions for the implementation
of this paragraph.

The supplier’s declarations shall be submitted to the competent customs office in the exporting ACP State that has been

6.
requested to issue the movement certificate EUR.1.

Suppliers’ declarations made and information certificates issued before the date of entry into force of this Regulation

7.
in accordance with Article 26 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement shall remain valid.

Article 27

Supporting documents

The documents referred to in Articles 15(3) and 19(3) used for the purpose of proving that products covered by a move-
ment certificate EUR.1 or an invoice declaration can be considered as products originating in an ACP State or in one of the
other countries referred to in Article 6 and fulfil the other requirements of this Annex may consist inter alia of the following:

(a)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained, for
example, in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other

countries referred to in Article 6 where those documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in the ACP States, in the Community or in the OCT, issued
or made out in an ACP State, in the Community or in an OCT, where those 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 ACP States or in one of the other countries referred to in Article 6 and in accordance with this Annex.

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Article 28

Preservation of proof of origin and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 shall keep the documents referred to in

1.
Article 15(3) for at least three years.

The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents

2.
referred to in Article 19(3) for at least three years.

The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep the application form

3.
referred to in Article 15(2) for at least three years.

The customs authorities of the importing country shall keep the movement certificates EUR.1 and the invoice decla-

4.
rations submitted to them for at least three years.

Article 29

Discrepancies and formal errors

1.
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the docu-
ments 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 that document does correspond to the prod-
ucts submitted.

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

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

Article 30

Amounts expressed in euro

For purposes of the application of Article 19(1)(b) and Article 25(3) in cases where products are invoiced in a currency
1.
other than euro, amounts in the national currencies of an ACP State, of the Member States and of the other countries or
territories referred to in Article 6 equivalent to the amounts expressed in euro shall be fixed annually by each of the coun-
tries concerned.

A consignment shall benefit from the provisions of Article 19(1)(b) or Article 25(3) by reference to the currency in

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

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

4.
A country may round up or down the amount resulting from the conversion of an amount expressed in euro into its
national currency. 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, before 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.

The amounts expressed in euro shall be reviewed by the Commission. When carrying out that review, the Commis-
5.
sion shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may
decide to modify the amounts expressed in euro.

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

TITLE V

Article 31

Mutual assistance

1.
The ACP States shall send the Commission specimens of the stamps used together with the addresses of the customs
authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certifi-
cates EUR.1 and invoice declarations.

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Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment
from the date the information is received by the Commission.

The Commission shall send that information to the customs authorities of the Member States.

2.
In order to ensure the proper application of this Annex, the Community, the OCT and the ACP States shall assist each
other, through the competent customs administrations, in checking the authenticity of movement certificates EUR.1, invoice
declarations or supplier’s declarations and the correctness of the information given in those documents.

The authorities consulted shall provide the relevant information concerning the conditions under which a product has been
made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States,
Member States and OCT concerned.

Article 32

Verification of proofs of origin

Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the
1.
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 Annex.

For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the
2.
movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or copies of those 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 or origin is incorrect shall be forwarded in
support of the request for verification.

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

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

5.
The customs authorities requesting verification shall be informed of the results of that verification as soon as possible.
Those results shall indicate clearly whether the documents are authentic and whether the products concerned can be con-
sidered as products originating in the ACP States or in one of the countries referred to in Article 6 and fulfil the other require-
ments of this Annex.

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

7. Where the verification procedure or any other information available appears to indicate that the provisions of this
Annex are being contravened, appropriate enquires shall be carried out with due urgency to identify and prevent such
contraventions.

Article 33

Verification of suppliers’ declarations

1.
Verification of suppliers’ declaration may be carried out at random or whenever the customs authorities of the import-
ing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information
concerning the true origin of the materials in question.

The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State
2.
where the declaration was made to issue an information certificate, a specimen of which is given in Appendix 6. Alterna-
tively, the customs authorities to which a supplier’s declaration is submitted may request the exporter to produce an infor-
mation certificate issued by the customs authorities of the State where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

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The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results

3.
shall be such as to indicate positively whether the declaration concerning the status of the materials is correct.

For the purpose of verification, suppliers shall keep a copy of the document containing the declaration together with

4.
all necessary evidence showing the true status of the materials for not less than three years.

5.
The customs authorities in the State where the supplier’s declaration is drawn up shall have the right to call for any
evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier’s
declaration.

Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier’s dec-

6.
laration shall be considered null and void.

Article 34

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 preferential treatment for products.

Article 35

Free zones

1.
All necessary steps shall be taken to ensure that products traded under cover of a proof of origin or a supplier’s dec-
laration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and
do not undergo handling other than normal operations designed to prevent their deterioration.

By way of exemption from the provisions of paragraph 1, when originating products are imported into a free zone
2.
under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1
certificate at the exporter’s request provided that the treatment or processing undergone complies with the provisions of
this Annex.

Article 36

Derogations

On its own initiative or in response to a request from a beneficiary country the Commission may grant a beneficiary

1.
country a temporary derogation from the provisions of this Annex where:

(a)

internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin
laid down in this Annex where it could do so previously, or

(b)

it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.

Such a temporary derogation shall be limited to the duration of the effect of the internal or external factors giving rise

2.
to it or the length of time needed for the beneficiary country to achieve compliance with the rules.

A request for derogation shall be made in writing to the Commission. It shall state the reasons as indicated in para-

3.
graph 1 why a derogation is required and shall include appropriate supporting documents.

4. Measures under this article shall be adopted in accordance with the procedure referred to in Article 247 and 247a of
Regulation (EEC) 2913/92.

The Community shall respond positively to all requests by ACP States which are duly justified in accordance with this Article
and which cannot cause serious injury to an established Community industry.

TITLE VI

CEUTA AND MELILLA

Article 37

Special conditions

The term ‘Community’ used in this Annex shall not cover Ceuta and Melilla. The term ‘products originating in the Com-

1.
munity’ shall not cover products originating in Ceuta and Melilla.

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The provisions of this Annex shall apply mutatis mutandis in determining whether products may be deemed as origi-

2.
nating in the ACP States when imported into Ceuta and Melilla.

3. Where products wholly obtained in Ceuta, Melilla or the Community undergo working and processing in the ACP
States, they shall be considered as having been wholly obtained in the ACP States.

4. When materials undergo further working or processing in the ACP States working or processing carried out in Ceuta,
Melilla or the Community shall be considered as having been carried out in the ACP States.

For the purpose of implementation of paragraphs 3 and 4 of this Article, the insufficient operations listed in Article 5

5.
shall not be considered as working or processing.

6.

Ceuta and Melilla shall be considered as a single territory.

TITLE VII

TRANSITIONAL AND FINAL PROVISIONS

Article 38

Transitional provision for goods in transit or storage

1.
The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I
accompanied by movement certificates EUR.1 issued in accordance with Article 15 of Protocol 1 to Annex V of the ACP-EU
Partnership Agreement within ten months of the date of entry into force of this Regulation.

2.
The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I
which comply with the provisions of this Annex and which on the date of entry into force of this Regulation are either in
transit or are in the Community in temporary storage in customs warehouses or in free zones, subject to the submission to
the customs authorities of the importing country, within ten months of that date, of a movement certificate EUR.1 issued
retrospectively by the customs authorities of the exporting country together with the documents showing that the goods
have been transported directly in accordance with the provisions of Article 12 of this Annex.

The Appendices to this Annex shall form an integral part thereof.

Article 39

Appendices

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Appendix 1

Introductory notes to the list in this Annex

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 4 of this Annex.

Note 2:

1. First two columns in the list describe the product obtained. The first column gives the heading number or chapter num-
ber used in the Harmonised System and the second column gives the description of goods used in that system for that
heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases,
the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part
of that heading as described in column 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 columns 3 or 4 apply to all products
which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together
in column 1.

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 columns 3 or 4.

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 has to be applied.

Note 3:

1. The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the
manufacture of other products apply regardless of whether this status has been acquired inside the factory where these
products are used or in another factory in the Community or in the ACP States.

Example:

An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incor-
porated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of
heading No 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 No ex 7224 in the list. The forging can then count as originating in the value calculation for
the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of
the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

2. The rule in the list represents the minimum amount of working or processing required and the carrying out of more
working or processing also confers originating status; conversely, the carrying out of less working or processing cannot
confer originating status. This 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. Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same
heading as the product may also 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 No
…’ means that only materials classified in the same heading as the product of a different description than that of the
product as given in column 2 of the list may be used.

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

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

Example:

The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and those 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.

5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obvi-
ously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See
also Note 6.3 below in relation to textiles).

Example:

The rule for prepared foods of heading No 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 speci-
fied in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn
is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot nor-
mally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is the fibre
stage.

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 highest of the percentages given. Furthermore, the individual percentages must not
be exceeded in relation to the particular materials they apply to.

Note 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 that have been carded,
combed or otherwise processed but not spun.

2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool
fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the
other vegetable fibres of heading Nos 5301 to 5305.

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

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

of heading Nos 5501 to 5507.

Note 5:

1. Where for a given product in the list a 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, which, taken together, represent 10 per
cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

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

or more basic textile materials.

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The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile baste 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 polyphenylene sulphide,

— synthetic man-made staple fibres of polyvinyl 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 No 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by
means of a transparent or coloured adhesive between two layers of plastic film,

— other products of heading No 5605.

Example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is
a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufac-
ture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

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Example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of
heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manu-
facture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manu-
facture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be
used provided their total weight does not exceed 10 per cent of the weight of the fabric.

Example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210
is only a mixed product if the cotton fabric is itself a mixed fabric being 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 No 5205 and synthetic fabric of heading
No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly
a mixed product.

3.

4.

In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether
or not gimped’ this tolerance is 20 per cent in respect of this yarn.

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 an adhesive between two
layers of plastic film’, this tolerance is 30 per cent in respect of this strip.

Note 6:

1.

In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, tex-
tile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products
concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials
incorporated.

Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not being
regarded as trimmings or accessories.

2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the con-

ditions set out in column 3 even though they fall outside the scope of Note 3.5.

3.

In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not
contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3.

For example (1), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does
not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating

the value of the non-originating materials incorporated.

Note 7:

1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the

following:

(a) Vacuum distillation;

(b) Redistillation by a very thorough fractionation process (2);

(c) Cracking;

(1) This example is given for the purpose of explanation only. It is not legally binding.
(2) See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

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(d) Reforming;

(e)

Extraction by means of selective solvents;

(f)

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

(g)

Polymerisation;

(h) Alkylation;

(i)

Isomerisation.

2. For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:

(a) Vacuum distillation;

(b) Redistillation by a very thorough fractionation process (1);

(c) Cracking;

(d) Reforming;

(e)

Extraction by means of selective solvents;

(f)

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

(g)

Polymerisation;

(h) Alkylation;

(i)

Isomerisation;

(j)

In respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a
reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k)

In respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;

(l)

In respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more
than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisa-
tion, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen
of lubricating oils of heading No 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;

(m)

In respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than
30 per cent of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;

(n)

In respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means
of a high-frequency electrical brush-discharge.

3. For the purposes of heading Nos 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, any combination of these operations or like operations do not confer
origin.

(1) See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

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Appendix 2

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

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

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 01

Live animals

Chapter 02 Meat and edible meat offal

All the animals of Chapter 1 used must
be wholly obtained

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

ex Chapter 03

Fish and crustaceans, molluscs and other aquatic
invertebrates, except for:

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

0304

Fish fillets and other fish meat (whether or not
minced), fresh, chilled of frozen

Manufacture in which the value of any
materials of Chapter 3 used does not
exceed 15 % of the ex-works price of the
product

0305

ex 0306

ex 0307

Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption

Manufacture in which the value of any
materials of Chapter 3 used does not
exceed 15 % of the ex-works price of the
product

Crustaceans, whether in shell or not, dried, salted
or in brine; crustaceans, in shell, cooked by steam-
ing or by boiling in water, whether or not chilled,
frozen, dried, salted or in brine; flours, meals and
pellets of crustaceans, fit for human consumption

Manufacture in which the value of any
materials of Chapter 3 used does not
exceed 15 % of the ex-works price of the
product

Molluscs, whether in shell or not, dried, salted or
in brine; aquatic invertebrates other than crusta-
ceans and molluscs, dried, salted or in brine;
flours, meals and pellets of crustaceans, fit for
human consumption

Manufacture in which the value of any
materials of Chapter 3 used does not
exceed 15 % of the ex-works price of the
product

ex Chapter 04

Dairy produce; birds’ eggs; natural honey; edible
products of animal origin, not elsewhere speci-
fied or included; except for:

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

0403

Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk and
cream, whether or not concentrated or contain-
ing 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

must be wholly obtained;

— any fruit juice (except those of
pineapple,
lime or grapefruit) of
heading No 2009 used must
already be originating;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

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HS heading No

Description of product

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

(1)

ex Chapter 05

(2)

(3)

or

(4)

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

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

ex 0502

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

Chapter 06

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

Chapter 07

Edible vegetables and certain roots and tubers

Chapter 08

Edible fruit and nuts; peel of citrus fruits or mel-
ons

ex Chapter 09

Coffee, tea, maté and spices; except for:

Cleaning, disinfecting,
sorting
straightening of bristles and hair

and

Manufacture in which:

— all the materials of Chapter 6 used

must be wholly obtained;

— 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 must be wholly
obtained

Manufacture in which:

— all the fruit and nuts used must be

wholly obtained;

— the value of any materials of Chap-
ter 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 must be wholly
obtained

0901

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

Manufacture from materials of any
heading

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Chapter 10

Cereals

ex Chapter 11

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

Manufacture from materials of any
heading

Manufacture from materials of any
heading

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

Manufacture in which all the cereals,
edible vegetables, roots and tubers of
heading No 0714 or fruit used must be
wholly obtained

ex 1106

Flour, meal and powder of the dried, shelled legu-
minous vegetables of heading No 0713

Drying and milling of leguminous veg-
etables of heading No 0708

Chapter 12

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 must be wholly
obtained

1301

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

Manufacture in which the value of any
materials of heading No 1301 used may
not exceed 50 % of the ex-works price
of the product

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HS heading No

Description of product

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

(1)

1302

(2)

(3)

or

(4)

Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and other
mucilage’s and thickeners, whether or not modi-
fied, derived from vegetable products:

– Mucilage’s and thickeners, modified, derived

from vegetable products

Manufacture from non-modified muci-
lage’s and thickeners

– Other

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

Chapter 14

Vegetable plaiting materials; vegetable products
not elsewhere specified or included

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

ex Chapter 15

Animal or vegetable fats and oils and their cleav-
age products; prepared edible fats; animals or
vegetable waxes; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

1501

Pig fat (including lard) and poultry fat, other than
that of heading No 0209 or 1503:

– Fats from bones or waste

– Other

1502

Fats of bovine animals, sheep or goats, other than
those of heading No 1503

– Fats from bones or waste

– Other

1504

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

– Solid fractions

– Other

ex 1505

Refined lanolin

Manufacture from materials of any
heading
those of heading
Nos 0203, 0206 or 0207 or bones of
heading No 0506

except

Manufacture from meat or edible offal
of swine of heading No 0203 or 0206
or of meat and edible offal of poultry of
heading No 0207

Manufacture from materials of any
heading
those of heading
Nos 0201, 0202, 0204 or 0206 or
bones of heading No 0506

except

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

Manufacture from materials of any
heading including other materials of
heading No 1504

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

Manufacture from crude wool grease of
heading No 1505

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HS heading No

Description of product

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

(1)

1506

(2)

(3)

or

(4)

Other animals fats and oils and their fractions,
whether or not refined, but not chemically modi-
fied:

– Solid fractions

– Other

Manufacture from materials of any
heading including other materials of
heading No 1506

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

1507 to
1515

Vegetable oils and their fractions:

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

– Solid fractions, except for that of jojoba oil

Manufacture from other materials of
heading Nos 1507 to 1515

1516

1517

– Other

Animal or vegetable fats and oils and their frac-
tions, partly or wholly hydrogenated, interesteri-
fied, reesterified or elaidinised, whether or not
refined, but not further prepared

Margarine; edible mixtures or preparations of ani-
mal or vegetable fats or oils or of fractions of dif-
ferent fats or oils of this Chapter, other than
edible fats or oils or their fractions of heading
No 1516

ex Chapter 16

Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates; except
for:

Manufacture in which all the vegetable
materials used must be wholly obtained

Manufacture in which:

— all the materials of Chapter 2 used

must be wholly obtained;

— all the vegetable materials used
must be wholly obtained. How-
ever, materials of headings 1507,
1508, 1511 and 1513 may be used

Manufacture in which:

— all

the materials of Chapters 2
and 4 used must be wholly
obtained;

— all the vegetable materials used
must be wholly obtained. How-
ever, materials of headings 1507,
1508, 1511 and 1513 may be used

Manufacture from animals of Chapter 1.

1604 and
1605

Prepared or preserved fish; caviar and caviar sub-
stitutes prepared from fish eggs;

Crustaceans, molluscs and other aquatic inverte-
brates, prepared or preserved

Manufacture in which the value of any
materials of Chapter 3 used does not
exceed 15 % of the ex-works price of the
product

ex Chapter 17

Sugars and sugar confectionery; except for:

ex 1701

Cane or beet sugar and chemically pure sucrose,
in solid form, flavoured or coloured

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

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HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

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:

– Chemically pure maltose and fructose

– Other sugars in solid form,

flavoured or

coloured

– Other

ex 1703

Molasses resulting from the extraction or refining
of sugar, flavoured or coloured

1704

Sugar confectionery (including white chocolate),
not containing cocoa

Manufacture from materials of any
heading including other materials of
heading No 1702

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

Manufacture in which all the materials
used must already be originating

Manufacture in which the value of any
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 classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

1901

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

– Malt extract

Manufacture from cereals of Chapter 10

– Other

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

31.12.2007

EN

Official Journal of the European Union

L 348/39

HS heading No

Description of product

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

(2)

(3)

or

(4)

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

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

– Containing more than 20 % 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 must be wholly
obtained

Manufacture in which:

— all cereals and derivatives (except
durum wheat and its derivatives)
used must be wholly obtained;

— all

the materials of Chapters 2
and 3 used must be wholly
obtained

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

Manufacture from materials of any
heading except potato starch of heading
No 1108

(1)

1902

1903

1904

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

Manufacture:

— from materials not classified within

heading No 1806;

— in which all the cereals and flour
(except durum wheat and its deri-
vates and Zea indurata maize) used
must be wholly obtained (1);

— in which the value of any 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

1905

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

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 must be 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 ace-
tic acid

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 2004 and
ex 2005

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

2006

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

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

L 348/40

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

2007

Jams, fruit jellies, marmalades, fruit or nut purée
and fruit or nut pastes, being cooked prepara-
tions, whether or not containing added sugar or
other sweetening matter

ex 2008

– Nuts, not containing added sugar or spirit

– Peanut butter; mixtures based on cereals; palm

hearts; maize (corn)

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

2009

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

ex Chapter 21 Miscellaneous edible preparations; except for:

2101

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

2103

Sauces and preparations therefore; mixed condi-
ments and mixed seasonings; mustard flour and
meal and prepared mustard:

– Sauces and preparations therefore; mixed con-

diments and mixed seasonings

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— all the chicory used must be wholly

obtained

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
mustard flour or meal or prepared mus-
tard may be used

– Mustard flour and meal and prepared mustard Manufacture from materials of any

ex 2104

Soups and broths and preparations therefore

heading

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

31.12.2007

EN

Official Journal of the European Union

L 348/41

HS heading No

Description of product

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

(1)

2106

(2)

(3)

or

(4)

Food preparations not elsewhere specified or
included

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture in which:

2202

including mineral waters and aerated
Waters,
waters, containing added sugar or other sweeten-
ing matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices
of heading No 2009

2207

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

2208

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

— all the materials used are classified
within a heading other than that of
the product;

— all

the grapes or any material
derived from grapes used must be
wholly obtained

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of any materials of Chap-
ter 17 used does not exceed 30 %
of the ex-works price of the prod-
uct;

— any fruit juice used (except for
lime and grapefruit
pineapple,
juices) must already be originating

Manufacture:

— sing materials not classified in

headings 2207 or 2208,

— in which all the grapes or any mate-
rials derived from grapes used must
be 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 not classified within
heading Nos 2207 or 2208,

— in which all the grapes or any mate-
rial derived from grapes used must
be 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; pre-
pared animal fodder; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 2301

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

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

L 348/42

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

ex 2303

ex 2306

(2)

(3)

or

(4)

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

Manufacture in which all the maize used
must be wholly obtained

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 olives used
must be wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

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

ex Chapter 25

Salt; sulphur; earths and stone; plastering materi-
als, lime and cement; except for:

ex 2504

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

— all the cereals, sugar or molasses,
meat or milk used must already be
originating;

— all the materials of Chapter 3 used

must be wholly obtained

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

Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating

Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

ex 2515

ex 2516

Marble, 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 thick-
ness exceeding 25 cm

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

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

ex 2518

Calcined dolomite

Calcinations of dolomite not calcined

ex 2519

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

Manufacture in which all the materials
used is classified within a heading other
than that of the product. However, natu-
ral magnesium carbonate (magnetite)
may be used

ex 2520

Plasters specially prepared for dentistry

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

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

31.12.2007

EN

Official Journal of the European Union

L 348/43

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 2530

Earth colours, calcined or powdered

Calcinations or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 27 Mineral fuels, mineral oils and products of their
substances; mineral

distillation; bituminous
waxes; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 2707

Oils in which the weight of the aromatic con-
stituents exceeds that of the non-aromatic con-
stituents, 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 mix-
tures of petroleum spirit and benzole), for use as
power or heating fuels

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

or

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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous
materials

2710

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

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

or

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

2711

Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or

2712

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

more specific process(es) (3)

or

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

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

or

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

L 348/44

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

2713

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

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

or

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

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

or

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

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

or

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 20 % of
the
ex-works price of the product

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

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

2714

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

2715

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

ex Chapter 28

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

ex 2805

‘Mischmetall’

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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

ex 2833

Aluminium sulphate

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

ex 2840

Sodium perborate

Manufacture from disodium tetraborate
pentahydrate

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

31.12.2007

EN

Official Journal of the European Union

L 348/45

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 29

Organic chemicals; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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 heat-
ing fuels

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

ex 2902

Cyclanes and cyclenes (other than azulenes), ben-
zene, toluene, xylenes, for use as power or heat-
ing fuels

ex 2905

Metal alcoholates of alcohols of this heading and
of ethanol

or

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

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

or

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

Manufacture from materials of any
heading,
including other materials of
heading No 2905. However, metal alco-
holates of this heading may be used,
provided their value does not exceed
20 % of the ex-works price of the prod-
uct

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

2915

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

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

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

ex 2932

– Internal ethers and their halogenated, sulpho-

nated, nitrated or nitrosated derivatives

Manufacture from materials of any
heading. However, the value of all the
materials of heading No 2909 used may
not exceed 20 % of the ex-works price
of the product

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

– Cyclic acetals and internal hemiacetals and
their halogenated, sulphonated, nitrated or
nitrosated derivatives

Manufacture from materials of any
heading

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

2933

Heterocyclic compounds with nitrogen hetero-
atom(s) only

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

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

L 348/46

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

2934

Nucleic acids and their salts; other heterocyclic
compounds

(2)

(3)

or

(4)

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

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
the
value does not exceed 20 % of
ex-works price of the product

ex Chapter 30

Pharmaceutical products; except for:

3002

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

– Products consisting of two or more constitu-
ents which have been mixed together for
therapeutic or prophylactic uses or unmixed
products for these uses, put up in measured
doses or in forms or packing’s for retail sale

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their 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, haemo-
globin, blood globulins and serum globulins

– – haemoglobin, blood globulins and serum

globulins

– – other

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product

Manufacture from materials of any
heading,
including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product

31.12.2007

EN

Official Journal of the European Union

L 348/47

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

3003 and
3004

Medicaments
No 3002, 3005 or 3006):

(excluding goods of heading

– Obtained from amikacin of heading No 2941 Manufacture in which all the materials
used is classified within a heading other
than that of
the product. However,
materials of heading No 3003 or 3004
may be used provided their value, taken
together, does not exceed 20 % of the
ex-works price of the product

– Other

ex Chapter 31

Fertilisers; except for:

ex 3105

Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen, phos-
phorous and potassium; other fertilisers; goods of
this Chapter, in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg,
except for:

— sodium nitrate

— calcium cyanamide

— potassium sulphate

— magnesium potassium sulphate

ex Chapter 32

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product. However, materials of
heading No 3003 or 3004 may be
used provided their value, taken
together, does not exceed 20 % of
the ex-works price of the product;

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 20 % of
the
ex-works price of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product. However, materials
classified within the same heading
may be used provided their value
does not exceed 20 % of
the
ex-works price of the product;

— 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
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 20 % of
the
ex-works price of the product

ex 3201

Tannins and their salts, ethers, esters and other
derivatives

Manufacture from tanning extracts of
vegetable origin

3205

Colour lakes; preparations as specified in Note 3
to this Chapter based on colour lakes (4)

Manufacture from materials of any
heading, except headings Nos 3203,
3204 and 3205. However, materials
from heading No 3205 may be used
provided their value does not exceed
20 % of the ex-works price of the prod-
uct

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

L 348/48

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

ex Chapter 33

(2)

(3)

or

(4)

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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

3301

Essential oils (terpeneless or not), including con-
cretes and absolutes; resinoids; extracted oleores-
ins; concentrates of essential oils in fats, in fixed
oils, in waxes or the like, obtained by effleurage
or maceration; terpenic by-products of the deter-
penation of essential oils; aqueous distillates and
aqueous solutions of essential oils

Manufacture from materials of any
heading, including materials of a differ-
ent ‘group’ (5) in this heading. However,
materials of the same group may be
used, provided their value does not
exceed 20 % of the ex-works price of the
product

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

ex Chapter 34

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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 3403

Lubricating preparations containing petroleum
oils or oils obtained from bituminous minerals,
provided they represent less than 70 % by weight

3404

Artificial waxes and prepared waxes:

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

– Other

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

or

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

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

Manufacture from materials of any
heading, except:

— hydrogenated oils having the char-
acter of waxes of heading No 1516;

— fatty acids not chemically defined
or industrial fatty alcohols having
the character of waxes of heading
No 3823;

— materials of heading No 3404

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

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

31.12.2007

EN

Official Journal of the European Union

L 348/49

HS heading No

Description of product

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

(1)

ex Chapter 35

(2)

(3)

or

(4)

Albuminoidal
glues; enzymes; except for:

substances; modified starches;

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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

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

– Starch ethers and esters

– Other

Manufacture from materials of any
heading,
including other materials of
heading No 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 any
heading,
those of heading
No 1108

except

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; pyro-
phoric 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 in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 20 % of
the
ex-works price of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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

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

– Instant print film for colour photography, in

packs

– Other

Manufacture 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 all the materials
used is classified within a heading other
than heading Nos 3701 or 3702. How-
ever, materials from heading No 3702
may be used provided their value does
not exceed 30 % of the ex-works price
of the product

Manufacture in which all the materials
used are classified within a heading
other than heading No 3701 or 3702.
However, materials
from heading
Nos 3701 and 3702 may be used pro-
vided their value taken together, does
not exceed 20 % of the ex-works price
of the product

3702

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

Manufacture in which all the materials
used are classified within a heading
other than heading Nos 3701 or 3702

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

L 348/50

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

3704

(2)

(3)

or

(4)

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

Manufacture in which all the materials
used are classified within a heading
other than heading Nos 3701 to 3704

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

ex Chapter 38 Miscellaneous chemical products; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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 3801

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

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

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

Manufacture in which the value of all
the materials of heading No 3403 used
does not exceed 20 % of the ex-works
price of the product

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of
raw spirits of sulphate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

3809

3810

Insecticides, rodenticides, fungicides, herbicides,
anti-sprouting products and plant-growth regu-
lators, disinfectants and similar products, put up
in forms or packing’s for retail sale or as prepa-
rations or articles (for example, sulphur-treated
bands, wicks and candles, and fly-papers)

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

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

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

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

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

31.12.2007

EN

Official Journal of the European Union

L 348/51

HS heading No

Description of product

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

(1)

3811

3812

3813

3814

3818

3819

3820

3822

(2)

(3)

or

(4)

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

improvers,

– Prepared additives for lubricating oil, contain-
ing petroleum oils or oils obtained from bitu-
minous minerals

Manufacture in which the value of all
the materials of heading No 3811 used
does not exceed 50 % of the ex-works
price of the product

– Other

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

Prepared rubber accelerators; compound plasti-
cizers for rubber or plastics, not elsewhere speci-
fied or included; anti-oxidising preparations and
other compound stabilisers for rubber or plastics

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

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

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

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

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

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

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

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

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

Anti-freezing preparations and prepared de-icing
fluids

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

Diagnostic or laboratory reagents on a backing
and prepared diagnostic or laboratory reagents,
whether or not on a backing, other than those of
heading No 3002 or 3006

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

3823

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

– Industrial monocarboxylic fatty acids, acid oils

from refining

Manufacture in which all the materials
used are classified within a heading
other than that of the product

– Industrial fatty alcohols

Manufacture from materials of any
heading including other materials of
heading No 3823

L 348/52

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

3824

(2)

(3)

or

(4)

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
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

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

– The following of this heading:

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

– – Naphthenic acids, their water insoluble salts

and their esters

– – Sorbitol other than that of heading No 2905

– – Petroleum sulphonates, excluding petro-
leum sulphonates of alkali metals, of ammo-
nium or of ethanolamine’s; thiophenated
sulphonic acids of oils obtained from bitu-
minous minerals, and their salts

– – Ion exchangers

– – Getters for vacuum tubes

– – Alkaline iron oxide for the purification of

gas

– – Ammoniacal gas liquors and spent oxide

produced in coal gas purification

– – Sulphonaphthenic

acids,

their water

insoluble salts and their esters

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having different anions

– – Copying pastes with a basis of gelatine,
whether or not on a paper or textile backing

– Other

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

3901 to
3915

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

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

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;

— the value of any materials of Chap-
ter 39 used does not exceed 20 %
of the ex-works price of the prod-
uct (6)

– Other

Manufacture in which the value of the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (6)

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

31.12.2007

EN

Official Journal of the European Union

L 348/53

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

ex 3907

– Copolymer, made from polycarbonate and
copolymer

acrylonitrile-butadiene-styrene
(ABS)

– Polyester

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of
the
ex-works price of the product (6)

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

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

3912

Cellulose and its chemical derivatives, not else-
where specified or included, in primary forms

3916 to
3921

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

– Flat products,

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

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

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

– Other:

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

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

Manufacture in which:

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

— the value of any materials of Chap-
ter 39 used does not exceed 20 %
of the ex-works price of the prod-
uct (6)

– – Other

Manufacture in which the value of any
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of the
product (6)

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

ex 3916 and
ex 3917

Profile shapes and tubes

Manufacture in which:

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

— the value of any materials classified
within the same heading as the
product 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

L 348/54

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 3920

– Ionomer sheet or film

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

and metacrylic

acid

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

– Sheets of regenerated cellulose, polyamides or

polyethylene

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

ex 3921

Foils of plastic, metallised

3922 to
3926

Articles of plastics

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture from highly transparent
polyester foils with a thickness of less
than 23 micron (7)

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

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

4012

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

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

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

– Retreaded pneumatic, solid or cushion tyres,

Retreading of used tyres

of rubber

– Other

Manufacture from materials of any
heading,
those of heading
Nos 4011 or 4012

except

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

ex 4102

Raw skins of sheep or lambs, without wool on

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

4104 to
4107

Leather, without hair or wool, other than leather
of heading Nos 4108 or 4109

Retanning of pre-tanned leather

or

4109

Patent leather and patent laminated leather; met-
allised leather

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture from leather of heading
Nos 4104 to 4107 provided its value
does not exceed 50 % of the ex-works
price of the product

Chapter 42

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 43

Furskins and artificial fur; manufactures thereof;
except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

31.12.2007

EN

Official Journal of the European Union

L 348/55

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4302

Tanned or dressed furskins, assembled:

– Plates, crosses and similar forms

– Other

4303

Articles of apparel, 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 finger-jointed

Veneer sheets and sheets for plywood, of a thick-
ness not exceeding 6 mm, spliced, and other
wood sawn lengthwise, sliced or peeled of a thick-
ness not exceeding 6 mm, planed, sanded or
finger-jointed

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

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

Manufacture
tanned or dressed furskins

from non-assembled,

Manufacture
from non-assembled
tanned or dressed furskins of heading
No 4302

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

Planning, sanding or finger-jointing

Splicing, planning, sanding or finger-
jointing

– Sanded or finger-jointed

Sanding or finger-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings and mouldings,
skirting and other moulded boards

including moulded

Beading or moulding

Packing cases, boxes, crates, drums and similar
packing’s, of wood

Manufacture from boards not cut to size

ex 4415

ex 4416

Casks, barrels, vats, tubs and other coopers’ prod-
ucts and parts thereof, of wood

ex 4418

– Builders’ joinery and carpentry of wood

Manufacture from riven staves, not fur-
ther worked than sawn on the two prin-
cipal surfaces

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
cellular wood panels,
shingles and
shakes may be used

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading
except drawn wood of heading No 4409

ex Chapter 45

Cork and articles of cork; except for:

4503

Articles of natural cork

Chapter 46 Manufactures of straw, of esparto or of other

plaiting materials; basket ware and wickerwork

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture from cork of heading
No 4501

Manufacture in which all the materials
used are classified within a heading
other than that of the product

L 348/56

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

Chapter 47

(2)

(3)

or

(4)

Pulp of wood or of other fibrous cellulosic mate-
rial; recovered (waste and scrap) paper or paper-
board

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 48

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Paper and paperboard, ruled, lined or squared
only

Manufacture from paper-making mate-
rials of Chapter 47

ex 4811

4816

4817

Carbon paper, self-copy paper and other copying
or transfer papers (other than those of heading
No 4809), duplicator stencils and offset plates, of
paper, whether or not put up in boxes

Envelopes, letter cards, plain postcards and cor-
respondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compendi-
ums, of paper or paperboard, containing an
assortment of paper stationery

ex 4818

Toilet paper

ex 4819

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

ex 4820

Letter pads

Manufacture from paper-making mate-
rials of Chapter 47

Manufacturing in which:

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture from paper-making mate-
rials of Chapter 47

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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

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

Manufacture from paper-making mate-
rials of Chapter 47

ex Chapter 49

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

4909

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

greetings, messages

personal

4910

Calendars of any kind, printed, including calen-
dar blocks:

– Calendars of

type or with
the ‘perpetual’
replaceable blocks mounted on bases other
than paper or paperboard

– Other

Manufacture from materials not classi-
fied within heading Nos 4909 or 4911

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture from materials not classi-
fied in heading Nos 4909 or 4911

31.12.2007

EN

Official Journal of the European Union

L 348/57

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 50

Silk; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 5003

Silk waste (including cocoons unsuitable for reel-
ing, yarn waste and garneted stock), carded or
combed

Carding or combing of silk waste

5004 to

ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (8):

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

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

— chemical materials or textile pulp,

or

— paper-making materials

5007

Woven fabrics of silk or of silk waste:

Manufacture from yarn (8)

ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn
and woven fabric; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

5106 to
5110

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

Manufacture from (8):

— 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:

Manufacture from yarn (8)

ex Chapter 52

Cotton; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

L 348/58

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

5204 to
5207

(2)

(3)

or

(4)

Yarn and thread of cotton

Manufacture from (8):

— 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:

Manufacture from yarn (8)

ex Chapter 53

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

5306 to
5308

Yarn of other vegetable textile fibres; paper yarn Manufacture from (8):

— 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:

Manufacture from yarn (8)

5401 to
5406

Yarn, monofilament and thread of man-made
filaments

Manufacture from (8):

— 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

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

31.12.2007

EN

Official Journal of the European Union

L 348/59

HS heading No

Description of product

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

(1)

5407 and
5408

5501 to
5507

5508 to
5511

(2)

(3)

or

(4)

Woven fabrics of man-made filament yarn:

Manufacture from yarn (8)

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

Man-made staple fibres

Manufacture from chemical materials or
textile pulp

Yarn and sewing thread of man-made staple fibres Manufacture from (8):

— 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:

Manufacture from yarn (8)

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

ex Chapter 56 Wadding, felt and non-wovens; special yarns;
twine, cordage, ropes and cables and articles
thereof; except for:

Manufacture from (8):

— coir yarn,

— natural fibres,

5602

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

– Needle loom felt

– Other

— chemical materials or textile pulp,

or

— paper making materials

Manufacture from (8):

— natural fibres,

— chemical materials or textile pulp

Manufacture from (8):

— natural fibres,

— man-made staple fibres, or

— chemical materials or textile pulp

L 348/60

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading No 5404
impregnated, coated, covered or
or 5405,
sheathed with rubber or plastics:

– Rubber thread and cord, textile covered

Manufacture from rubber thread or
cord, not textile covered

– Other

Manufacture from (8):

(1)

5604

5605

5606

Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading
No 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
No 5404 or 5405, gimped (other than those of
heading No 5605 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn; loop
wale-yarn

Chapter 57

Carpets and other textile floor coverings:

– Of needle loom felt

— natural

fibres not

carded or
combed or otherwise processed for
spinning,

— chemical materials or textile pulp,

or

— paper-making materials

Manufacture from (8):

— 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 (8):

— 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 (8):

— natural fibres, or

— chemical materials or textile pulp

However jute fabric may be used as
backing

– Of other felt

Manufacture from (8):

— natural

fibres not

carded or
combed or otherwise processed for
spinning, or

– Other

— chemical materials or textile pulp

Manufacture from yarn (8).

However jute fabric may be used as
backing

31.12.2007

EN

Official Journal of the European Union

L 348/61

HS heading No

Description of product

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

(1)

ex Chapter 58

(2)

(3)

or

(4)

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

Manufacture from yarn (8)

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

5805

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

5810

Embroidery in the piece, in strips or in motifs

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

Manufacture from yarn

5901

5902

5903

Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared paint-
ing 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:

Manufacture from yarn

Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of head-
ing No 5902

Manufacture from yarn

5904

Linoleum, whether or not cut to shape; floor cov-
erings consisting of a coating or covering applied
on a textile backing, whether or not cut to shape

Manufacture from yarn (8)

5905

Textile wall coverings:

Manufacture from yarn

5906

5907

Rubberised textile fabrics, other than those of
heading No 5902:

Manufacture from yarn

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

Manufacture from yarn

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, razing, calendaring, shrink resistance
processing, permanent finishing, decatis-
ing, impregnating, mending and burling)
where the value of the unprinted fabric
the
used does not exceed 47,5 % of
ex-works price of the product

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, raising, calendaring, shrink resis-
tance processing, permanent finishing,
impregnating, mending
decatising,
and burling) where the value of
the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the prod-
uct

Printing accompanied by at least two pre-
paratory or finishing operations (such as
scouring, bleaching, mercerising, heat set-
ting, razing, calendaring, shrink resistance
processing, permanent finishing, decatis-
ing, impregnating, mending and burling)
where the value of the unprinted fabric
used does not exceed 47,5 % of
the
ex-works price of the product

L 348/62

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

5908

(2)

(3)

or

(4)

Textile wicks, woven, plaited or knitted,
for
lamps, stoves, lighters, candles or the like; incan-
descent gas mantles and tubular knitted gas
mantle fabric therefore, whether or not impreg-
nated:

– Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas
mantle fabric

– Other

Manufacture in which all the materials
used are classified within a heading
other than 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 No 5911

Manufacture from yarn or waste fabrics
or rags of heading No 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 No 5911

Manufacture from yarn (8):

– Other

Manufacture from yarn (8):

Chapter 60

Knitted or crocheted fabrics

Manufacture from yarn (8):

Chapter 61

Articles of apparel and clothing accessories, knit-
ted 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

Manufacture from fabric

– Other

Manufacture from yarn (8):

ex Chapter 62

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

Manufacture from fabric

6213 and
6214

Handkerchiefs, shawls, scarves, mufflers, mantil-
las, veils and the like:

– Embroidered

Manufacture from yarn (8) (9)

– Other

Manufacture from yarn (8) (9)

Manufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product (8)

(such as

Making up followed by printing accom-
panied by at least two preparatory or fin-
ishing operations
scouring,
bleaching, mercerising, heat setting, rais-
ing, calendaring, shrink resistance pro-
cessing, permanent finishing, decatising,
impregnating, mending and burling)
where the value of the unprinted goods of
heading Nos 6213 and 6214 used does
not exceed 47,5 % of the ex-works price
of the product

31.12.2007

EN

Official Journal of the European Union

L 348/63

HS heading No

Description of product

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

(1)

6217

(2)

(3)

or

(4)

Other made up clothing accessories; parts of gar-
ments or of clothing accessories, other than those
of heading No 6212:

– Embroidered

Manufacture from yarn (8)

– Fire-resistant equipment of

fabric covered

Manufacture from yarn (8)

with foil of aluminised polyester

– Interlinings for collars and cuffs, cut out

Manufacture in which:

Manufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product (8)

Manufacture from uncoated fabric pro-
vided the value of the uncoated fabric
the
used does not exceed 40 % of
ex-works price of the product (8)

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture from (8):

— fibres, or

— chemical materials or textile pulp

ex Chapter 63

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

6301 to
6304

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

– Of felt, of non-wovens

– Other:

– – Embroidered

Manufacture from yarn (9) (10)

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

6305

6306

6307

6308

– – Other

Manufacture from yarn (8) (9)

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

Manufacture from yarn (8):

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

Manufacture from fabric

Other made-up articles, including dress patterns Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

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

Each item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-
originating articles may be incorporated
provided their total value does not
exceed 25 % of the ex-works price of the
set

L 348/64

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 64

Footwear, gaiters and the like; except for:

6406

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

ex Chapter 65

Headgear and parts thereof, except for:

Manufacture from materials of any
heading except for assemblies of uppers
affixed to inner soles or to other sole
components of heading No 6406

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product

6503

6505

Felt hats and other felt headgear, made from the
hat bodies, hoods or plateaux of heading
No 6501, whether or not lined or trimmed

Manufacture
fibres (9)

from yarn or

textile

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
fibres (9)

from yarn or

textile

ex Chapter 66

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

6601

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

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

Chapter 67

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 68

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of any
heading

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

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

Chapter 69

Ceramic products

ex Chapter 70

Glass and glassware; except for:

ex 7003,
ex 7004 and
ex 7005

Glass with a non-reflecting layer

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture from materials of heading
No 7001

31.12.2007

EN

Official Journal of the European Union

L 348/65

HS heading No

Description of product

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

(1)

7006

(2)

(3)

or

(4)

Glass of heading No 7003, 7004 or 7005, bent,
edge worked, engraved, drilled, enamelled or oth-
erwise worked, but not framed or fitted with
other materials:

– glass plate substrate coated with dielectric thin
in accordance

film, semi conductor grade,
with SEMII standards (11)

Manufacture from non-coated glass
plate substrate of heading No 7006

– other

Manufacture from materials of heading
No 7001

7007

Safety glass, consisting of toughened (tempered)
or laminated glass

Manufacture from materials of heading
No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading
No 7001

7009

7010

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

Manufacture from materials of heading
No 7001

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

or

Cutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-works price of the prod-
uct

7013

Glassware of a kind used for table, kitchen, toilet,
office,
indoor decoration or similar purposes
(other than that of heading No 7010 or 7018)

Manufacture in which all the materials
used are classified within a heading
other than that of the product

or

Cutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-works price of the prod-
uct

or

Hand-decoration (with the exception of
silk-screen printing) of hand-blown
glassware, provided the value of the
hand-blown glassware does not exceed
50 % of the ex-works price of the prod-
uct

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

— uncoloured slivers, rovings, yarn

or chopped strands, or

— glass wool

ex Chapter 71

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 7101

Natural or cultured pearls, graded and tempo-
rarily strung for convenience of transport

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

ex 7102,
ex 7103 and
ex 7104

Worked precious or semi precious stones (natu-
ral, synthetic or reconstructed)

Manufacture from unworked precious
or semi precious stones

L 348/66

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

7106,
7108 and
7110

Precious metals:

– Unwrought

Manufacture from materials not classi-
fied within heading No 7106, 7108 or
7110

or

Electrolytic, thermal or chemical separa-
tion of precious metals of heading
No 7106, 7108 or 7110

or

Alloying of precious metals of heading
No 7106, 7108 or 7110 with each other
or with base metals

Manufacture from unwrought precious
metals

– Semi-manufactured or in powder form

ex 7107,
ex 7109 and
ex 7111

7116

Metals clad with precious metals, semi manufac-
tured

Manufacture from metals clad with pre-
cious metals, unwrought

Articles of natural or cultured pearls, precious or
semi precious stones (natural, synthetic or recon-
structed)

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

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

Manufacture in which all the materials
used are classified within a heading
other than that of the product

or

Manufacture from base metal parts, not
plated or covered with precious metals,
provided 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
used are classified within a heading
other than that of the product

7207

Semi-finished products of iron or non-alloy steel Manufacture from materials of heading
No 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 pri-
mary forms of heading No 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

7229

Wire of other alloy steel

ex Chapter 73

Articles of iron or steel; except for:

ex 7301

Sheet piling

Manufacture from semi finished materi-
als of heading No 7207

Manufacture from ingots or other pri-
mary forms of heading No 7218

Manufacture from semi finished materi-
als of heading No 7218

Manufacture from ingots or other pri-
mary forms of heading No 7206, 7218
or 7224

Manufacture from semi finished materi-
als of heading No 7224

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture from materials of heading
No 7206

31.12.2007

EN

Official Journal of the European Union

L 348/67

HS heading No

Description of product

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

(1)

7302

7304,
7305 and
7306

(2)

(3)

or

(4)

Railway or tramway track construction materials
of iron or steel, the following: rails, checkrails 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

Manufacture from materials of heading
No 7206

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

Manufacture from materials of heading
No 7206, 7207, 7218 or 7224

ex 7307

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

7308

Structures (excluding prefabricated buildings of
heading No 9406) and parts of structures (for
example, bridges and bridge-sections, lock-gates,
towers, lattice masts, roofs, roofing frame-works,
doors and windows and their frames and thresh-
olds for doors, shutters, balustrades, pillars
and columns), of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for
use in structures, of iron or steel

ex 7315

Skid chain

Turning, drilling, reaming, threading,
deburring and sandblasting of forged
blanks the value of which does not
exceed 35 % of the ex-works price of the
product

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
welded angles, shapes and sections of
heading No 7301 may not be used

Manufacture in which the value of all
the materials of heading No 7315 used
does not exceed 50 % of the ex-works
price of the product

ex Chapter 74

Copper and articles thereof; except for:

Manufacture in which:

7401

7402

Copper mattes; cement copper (precipitated cop-
per)

Unrefined copper; copper anodes for electrolytic
refining

7403

Refined copper and copper alloys, unwrought:

– Refined copper

– Copper alloys and refined copper containing

other elements

7404

Copper waste and scrap

7405

Master alloys of copper

— all the materials used are classified
within a heading other than that of
the product;

— 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
used are classified within a heading
other than that of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product

from refined copper,
Manufacture
unwrought, or waste and scrap of cop-
per

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which all the materials
used are classified within a heading
other than that of the product

L 348/68

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

7601

Unwrought aluminium

Manufacture in which:

7602

Aluminium waste or scrap

ex 7616

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

— all the materials used are classified
within a heading other than that of
the product; and

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

or

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product. However, gauze,
cloth, grill, netting, fencing, rein-
forcing fabric and similar materials
(including endless bands) of alu-
minium wire, or expanded metal
of aluminium may be used;

— 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 HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

31.12.2007

EN

Official Journal of the European Union

L 348/69

HS heading No

Description of product

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

(1)

7801

Unwrought lead:

– Refined lead

– Other

7802

Lead waste and scrap

(2)

(3)

or

(4)

Manufacture from ‘bullion’ or ‘work’
lead

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
waste and scrap of heading No 7802
may not be used

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture in which:

7901

Unwrought zinc

7902

Zinc waste and scrap

— all the materials used are classified
within a heading other than that of
the product;

— 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
used is classified within a heading other
than that of
the product. However,
waste and scrap of heading No 7902
may not be used

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture in which:

8001

Unwrought tin

8002 and
8007

Tin waste and scrap; other articles of tin

Chapter 81

Other base metals; cermets; articles thereof:

– Other base metals, wrought; articles thereof

– Other

— all the materials used are classified
within a heading other than that of
the product;

— 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
used is classified within a heading other
than that of
the product. However,
waste and scrap of heading No 8002
may not be used

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 82

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

L 348/70

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

8206

8207

(2)

(3)

or

(4)

Tools of two or more of the heading Nos 8202
to 8205, put up in sets for retail sale

Manufacture in which all the materials
used are classified within a heading
other than heading Nos 8202 to 8205.
However, tools of heading Nos 8202 to
8205 may be incorporated into the set
provided their value does not exceed
15 % of the ex-works price of the set

Interchangeable tools for hand tools, whether or
not power-operated, or for machine-tools (for
example, for pressing, stamping, punching, tap-
ping, threading, drilling, boring, broaching, mill-
ing, turning, or screw driving), including dies for
drawing or extruding metal, and rock drilling or
earth boring tools

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

8208

Knives and cutting blades, for machines or for
mechanical appliances

ex 8211

Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading No 8208

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which all the materials
used is classified within a heading other
than that of the product. However, knife
blades and handles of base metal may be
used

8214

8215

Other articles of cutlery (for example, hair clip-
pers, butchers’ or kitchen cleavers, choppers and
mincing knives, paper knives); manicure or pedi-
cure sets and instruments (including nail files)

Manufacture in which all the materials
used is classified within a heading other
than that of
the product. However,
handles of base metal may be used

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

Manufacture in which all the materials
used is classified within a heading other
than that of
the product. However,
handles of base metal may be used

ex Chapter 83 Miscellaneous articles of base metal; except for: Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex 8302

Other mountings, fittings and similar articles suit-
able for buildings, and automatic door closers

ex 8306

Statuettes and other ornaments, of base metal

Manufacture in which all the materials
used is classified within a heading other
than that of the product. However, the
other materials of heading No 8302 may
be used provided their value does not
exceed 20 % of the ex-works price of the
product

Manufacture in which all the materials
used is classified within a heading other
than that of the product. However, the
other materials of heading No 8306 may
be used provided their value does not
exceed 30 % of the ex-works price of the
product

31.12.2007

EN

Official Journal of the European Union

L 348/71

HS heading No

Description of product

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

(1)

ex Chapter 84

(2)

(3)

or

(4)

Nuclear
and
mechanical appliances; parts thereof; except for:

boilers, machinery

reactors,

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 in which all the materials
used are classified within a heading
other than that of the product (12)

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

— all the materials used are classified
within a heading other than that of
the product;

— 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

8403 and

ex 8404

Central heating boilers other than those of head-
ing No 8402 and auxiliary plant for central heat-
ing boilers

Manufacture in which all the materials
used are classified within a heading
other than heading No 8403 or 8404

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

8406

Steam turbines and other vapour turbines

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

8407

8408

8409

8411

Spark-ignition reciprocating or rotary internal
combustion piston engines

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

Compression-ignition internal combustion pis-
ton 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 No 8407 or 8408

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

Turbo-jets, turbo propellers and other gas tur-
bines

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:

— all the materials used are classified
within a heading other than that of
the product;

— the value of all the materials used
the
does not exceed 40 % of
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

8412

Other engines and motors

ex 8413

Rotary positive displacement pumps

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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

L 348/72

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 8414

Industrial fans, blowers and the like

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

8415

8418

Air conditioning machines, comprising a motor-
driven fan and elements for changing the tem-
perature and humidity, including those machines
in which the humidity cannot be separately regu-
lated

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

Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
No 8415

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 does not exceed the
value of the originating materials
used

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within the same
heading as the product are only
used up to a value of 25 % of the
ex-works price of the product

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within the same
heading as the product are only
used up to a value of 25 % of the
ex-works price of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 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

ex 8419

Machines for wood, paper pulp and paperboard
industries

8420

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

8423

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

31.12.2007

EN

Official Journal of the European Union

L 348/73

HS heading No

Description of product

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

(1)

8425 to
8428

Lifting,
machinery

handling,

(2)

(3)

or

(4)

loading

or

unloading

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8431 are only used up to a
value of 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

8429

Self-propelled bulldozers, angle dozers, graders,
levellers, scrapers, mechanical shovels, excava-
tors, 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

– Other

Manufacture:

8430

Other moving, grading, levelling, scraping, exca-
vating, tamping, compacting, extracting or bor-
ing machinery, for earth, minerals or ores; pile-
drivers and pile-extractors; snow-ploughs and
snow-blowers

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8431 are only used up to a
value of 10 % of the ex-works price
of the product

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
value of the materials classified
within heading No 8431 are only
used up to a value of 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

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

8439

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

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 mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within the same
heading as the product are only
used up to a value of 25 % of the
ex-works price of the product

L 348/74

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

8441

(2)

(3)

or

(4)

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

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within the same
heading as the product are only
used up to a value of 25 % of the
ex-works price of the product

8444 to
8447

Machines of these headings for use in the textile
industry

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

ex 8448

Auxiliary machinery for use with machines of
headings Nos 8444 and 8445

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

8452

Sewing machines, other
than book-sewing
machines of heading No 8440; furniture, bases
and covers
sewing
machines; sewing machine needles:

specially designed for

– 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 mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where the value of all the non-
originating materials used
in
assembling the head (without
motor) does not exceed the value
of the originating materials used;

— the thread tension, crochet and zig-
zag mechanisms used are already
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

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

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

8469 to
8472

8480

Office machines (for example, typewriters, calcu-
lating machines, automatic data processing
machines,
stapling
duplicating machines,
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, rubber or plastics

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

31.12.2007

EN

Official Journal of the European Union

L 348/75

HS heading No

Description of product

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

(1)

8482

8484

8485

(2)

(3)

or

(4)

Ball or roller bearings

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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

Gaskets and similar joints of metal sheeting com-
bined with other material or of two or more lay-
ers of metal; sets or assortments of gaskets and
similar joints, dissimilar in composition, put up
in pouches, envelopes or similar packing’s;
mechanical seals

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

Machinery parts, not containing electrical con-
nectors, insulators, coils, contacts or other elec-
trical features, not specified or included elsewhere
in this Chapter

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

ex Chapter 85

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

8501

Electric motors and generators (excluding gener-
ating sets)

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

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

Manufacture in which

— all the materials used are classified
within a heading other than that of
the product;

— 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 mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8503 are only used up to a
value of 10 % of the ex-works price
of the product

8502

Electric generating sets and rotary converters

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8501 or 8503, taken together,
are only used up to a value of 10 %
of the ex-works price of the prod-
uct

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

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

L 348/76

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

ex 8518

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

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

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

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

8519

(record-decks),

Turntables
record-players,
cassette- players and other sound reproducing
apparatus, not incorporating a sound recording
device

8520

Magnetic tape recorders and other sound record-
ing apparatus, whether or not incorporating a
sound reproducing device

8521

Video recording or
whether or not incorporating a video tuner

reproducing apparatus,

8522

Parts and accessories suitable for use solely or
principally with the apparatus of heading
Nos 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

8523

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

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

31.12.2007

EN

Official Journal of the European Union

L 348/77

HS heading No

Description of product

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

(1)

8524

(2)

(3)

or

(4)

Records, tapes and other recorded media for
sound or other similarly recorded phenomena,
including matrices and masters for the produc-
tion of records, but excluding products of Chap-
ter 37:

– Matrices and masters for the production of

records

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

– Other

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8523 are only used up to a
value of 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

8525

for

Transmission apparatus
radio-telephony,
radio-telegraphy, radio-broadcasting or televi-
sion, whether or not incorporating reception
apparatus or sound recording or reproducing
apparatus; television cameras; still image video
cameras and other video camera recorders

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

8526

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

8527

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

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 mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

L 348/78

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

8528

(2)

(3)

or

(4)

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

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

8529

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

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

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

– Other

Manufacture:

8535 and
8536

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

8537

Boards, panels, consoles, desks, cabinets and
other bases, equipped with two or more appara-
tus of heading No 8535 or 8536, for electric con-
trol or the distribution of electricity, including
those incorporating instruments or apparatus of
Chapter 90, and numerical control apparatus,
other
than switching apparatus of heading
No 8517

ex 8541

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

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8538 are only used up to a
value of 10 % of the ex-works price
of the product

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8538 are only used up to a
value of 10 % of the ex-works price
of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 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

31.12.2007

EN

Official Journal of the European Union

L 348/79

HS heading No

Description of product

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

(1)

8542

8544

8545

(2)

(3)

or

(4)

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

Electronic integrated circuits and micro assem-
blies

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 indi-
sheathed fibres, whether or not
vidually
assembled with electric conductors or fitted with
connectors

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 8541 or 8542, taken together,
are only used up to a value of 10 %
of the ex-works price of the prod-
uct

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

Carbon electrodes, carbon brushes,
lamp car-
bons, battery carbons and other articles of graph-
ite 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

8546

Electrical insulators of any material

8547

8548

apart

Insulating fittings for electrical machines, appli-
ances or equipment, being fittings wholly of insu-
from any minor
lating materials
components of metal
(for example, threaded
sockets) incorporated during moulding solely for
purposes of assembly other than insulators of
heading No 8546; electrical conduit tubing and
joints therefore, of base metal lined with insulat-
ing material

Waste and scrap of primary cells, primary batter-
ies and electric accumulators; spent primary cells,
spent primary batteries and spent electric accu-
mulators; electrical parts of machinery or appa-
ratus, 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

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 86

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

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

8608

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

tramways,

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

ex Chapter 87

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

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

L 348/80

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

8709

(2)

(3)

or

(4)

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

8710

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

8711

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

– With reciprocating internal combustion pis-

ton engine of a cylinder capacity:

– – Not exceeding 50 cc

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex- works price of the product;

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

– – Exceeding 50 cc

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

– Other

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where the value of all the non-
originating materials used does not
exceed the value of 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 not classi-
fied in heading No 8714

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

31.12.2007

EN

Official Journal of the European Union

L 348/81

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

8715

Baby carriages and parts thereof

Manufacture in which:

8716

Trailers and semi trailers; other vehicles, not
mechanically propelled; parts thereof

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

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

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for: Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

ex 8804

Rotochutes

Manufacture from materials of any
heading including other materials of
heading No 8804

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

8805

Aircraft launching gear; deck-arrestor or similar
gear; ground flying trainers; parts of the forego-
ing articles

Manufacture in which all the materials
used are classified within a heading
other than that of the product

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

Chapter 89

Ships, boats and floating structures

ex Chapter 90

Optical, photographic, cinematographic, measur-
ing, checking, precision, medical or surgical
instruments and apparatus; parts and accessories
thereof; except for:

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

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product. However,
hulls of heading No 8906 may not be
used

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— the value of all the materials used
the
does not exceed 40 % of
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

Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading No 8544;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical
any material,
elements, of
unmounted, other than such elements of glass
not optically worked

9001

9002

Lenses, prisms, mirrors and other optical ele-
ments, of any material, mounted, being parts of
or fittings for instruments or apparatus, other
than such elements of glass not optically worked

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

9004

Spectacles, goggles and the like, corrective, pro-
tective or other

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

L 348/82

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(2)

(3)

or

(4)

(1)

ex 9005

Binoculars, monocular, other optical telescopes,
and mountings therefore, except for astronomi-
cal refracting telescopes and mountings therefore

ex 9006

Photographic (other than cinematographic) cam-
eras; photographic flashlight apparatus and flash-
bulbs other than electrically ignited flashbulbs

9007

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

and

9011

Compound optical microscopes, including those
for photomicrography, cinephotomicrography or
micro projection

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

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

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

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 does not exceed the
value of the originating materials
used

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 does not exceed the
value of the originating materials
used

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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 does not exceed the
value of the originating materials
used

ex 9014

Other navigational instruments and appliances

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

31.12.2007

EN

Official Journal of the European Union

L 348/83

HS heading No

Description of product

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

(1)

9015

9016

9017

9018

(2)

(3)

or

(4)

Surveying (including photogram metrical survey-
ing), hydrographic, oceanographic, hydrological,
meteorological or geophysical instruments and
appliances, excluding compasses; rangefinders

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

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

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

Drawing, marking-out or mathematical calculat-
ing instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide
rules, disc calculators); instruments for measuring
length, for use in the hand (for example, measur-
ing rods and tapes, micrometers, callipers), 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

Instruments and appliances used in medical, sur-
gical, dental or veterinary sciences, including scin-
electro-medical
tigraphic
apparatus and sight-testing instruments:

apparatus,

other

– Dentists’ chairs incorporating dental appli-

ances or dentists’ spittoons

Manufacture from materials of any
heading,
including other materials of
heading No 9018

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

– Other

9019

Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artifi-
cial respiration or other therapeutic respiration
apparatus

9020

Other breathing appliances and gas masks,
excluding protective masks having neither
mechanical parts nor replaceable filters

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

— 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

9024

9025

Machines and appliances for testing the hardness,
strength, 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

Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers, hygrom-
eters and psychrometers, recording or not, and
any combination of these instruments

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

L 348/84

EN

Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

9026

9027

(2)

(3)

or

(4)

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

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

Instruments and apparatus for measuring or
checking the flow, level, pressure or other vari-
ables of liquids or gases (for example, flow meters,
level gauges, manometers, heat meters), exclud-
ing instruments and apparatus of heading
No 9014, 9015, 9028 or 9032

Instruments and apparatus for physical or chemi-
cal analysis (for example, Polari meters, refract
meters, spectrometers, gas or smoke analysis
apparatus); instruments and apparatus for mea-
suring or checking viscosity, porosity, expansion,
surface tension or the like; instruments and appa-
ratus for measuring or checking quantities of
heat, sound or light (including exposure meters);
microtomes

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

9028

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

– 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 mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

9029

9030

Revolution counters, production counters, taxi-
meters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
those of heading Nos 9014 or 9015; strobo-
scopes

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

Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or
checking electrical quantities, excluding meters of
heading No 9028; instruments and apparatus for
measuring or detecting alpha, beta, gamma,
X-ray, cosmic or other ionising radiations

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

9031

Measuring or checking instruments, appliances
and machines, not specified or included else-
where 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

9032

Automatic regulating or controlling instruments
and apparatus

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

9033

Parts and accessories (not specified or included
elsewhere in this Chapter) for machines, appli-
ances, instruments or apparatus of Chapter 90

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

31.12.2007

EN

Official Journal of the European Union

L 348/85

HS heading No

Description of product

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

(1)

ex Chapter 91

(2)

(3)

or

(4)

Clocks and watches and parts thereof; except for: Manufacture in which the value of all
the materials used does not exceed 40 %
of the ex-works price of the product

9105

Other clocks

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

9109

Clock movements, complete and assembled

Manufacture:

9110

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

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

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

Manufacture:

— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;

— where, within the above limit, the
materials classified within heading
No 9114 are only used up to a
value of 10 % of the ex-works price
of the product

9111

Watch cases and parts thereof

Manufacture in which:

9112

Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereof

— all the materials used are classified
within a heading other than that of
the product;

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

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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

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

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

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

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

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Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

9113

(2)

(3)

or

(4)

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

instruments; parts and accessories of

such articles

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 name-
plates and the like; prefabricated buildings; except
for:

illuminated signs,

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 in which all the materials
used are classified within a heading
other than 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 and
ex 9403

Base metal furniture, incorporating unstuffed cot-
ton cloth of a weight of 300 g/m2 or less

Manufacture in which all the materials
used are classified in a heading other
than 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

9405

Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illumi-
nated name-plates and the like, having a perma-
nently fixed light source, and parts thereof not
elsewhere specified or included

9406

Prefabricated buildings

ex Chapter 95

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

9503

Other toys; reduced-size (‘scale’) models and simi-
lar recreational models, working or not; puzzles
of all kinds

or

Manufacture from cotton cloth already
made up in a form ready for use of
heading No 9401 or 9403, provided:

— its value does not exceed 25 % of
the ex-works price of the product;

— all the other materials used are
already originating and are classi-
fied in a heading other than head-
ing No 9401 or 9403

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

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

Manufacture in which all the materials
used are classified within a heading
other than that of the product

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

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HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 9506

Golf clubs and parts thereof

Manufacture in which all the materials
used is classified within a heading other
the product. However,
than that of
roughly shaped blocks for making golf
club heads may be used

ex Chapter 96 Miscellaneous manufactured articles; except for: Manufacture in which all the materials
used is classified within a heading other
than that of the product

ex 9601 and
ex 9602

Articles of animal, vegetable or mineral carving
materials

Manufacture from ‘worked’ carving
materials of the same heading

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 motorised, paint pads and rollers, squeegees
and mops

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

9605

Travel sets for personal toilet, sewing or shoe or
clothes cleaning

9606

Buttons, press-fasteners,
and
press-studs, button moulds and other parts of
these articles; button blanks

snap-fasteners

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 incorpo-
rated, provided their total value does not
exceed 15 % of the ex-works price of the
set

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

9608

9612

Ball-points pens; felt-tipped and other porous-
tipped pens and markers; fountain pens, stylo-
graph pens and other pens; duplicating stylos;
propelling or sliding pencils; penholders, pencil-
holders and similar holders; parts (including caps
and clips) of the foregoing articles, other than
those of heading No 9609

Manufacture in which all the materials
used are classified within a heading
other than that of the product.

However, nibs or nib-points classified
within the same heading may be used

Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not
on spools or in cartridges; ink-pads, whether or
not inked, with or without boxes

Manufacture in which:

— all the materials used are classified
within a heading other than that of
the product;

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

L 348/88

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Official Journal of the European Union

31.12.2007

HS heading No

Description of product

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

(1)

(2)

(3)

or

(4)

ex 9613

Lighters with piezo-igniter

ex 9614

Smoking pipes and pipe bowls

Chapter 97 Works of art, collectors’ pieces and antiques

Manufacture in which the value of all
the materials of heading No 9613 used
does not exceed 30 % of the ex-works
price of the product

Manufacture
blocks

from roughly

shaped

Manufacture in which all the materials
used are classified within a heading
other than that of the product

(1) The exception concerning the Zea indurata maize is applicable until 31.12.2002.
(2)
(3)
(4) 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 manufacturing of colouring preparations,

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.

provided they are not classified in another heading in Chapter 32.

(5) A ‘group’ is regarded as any part of the heading separated from the rest by a semi colon.
(6)

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

(7) 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. Haze-

factor) - is less than 2 percent.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
See Introductory Note 6.

(8)
(9)
(10) For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see

Introductory Note 6.

(11) SEMII-Semiconductor Equipment and Materials Institute Incorporated
(12) This rule shall apply until 31 December 2005.

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Appendix 2A

Derogations from the list of working or processing required to be carried out on non-originating materials in
order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex

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

Common provisions

1.

For the products described in the table below, the following rules may also apply instead of the rules set out in
Appendix 2.

2. A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Dero-
gation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No … origi-
nating from … used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in
Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred
to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007.

3.

The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.

L 348/90

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Official Journal of the European Union

31.12.2007

HS heading

Description of product

ex Chapter 4

Dairy produce,

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

Manufacture in which all the materials of Chap-
ter 4 used are wholly obtained

– with a content of materials of Chapter 17 not more than 20 % by weight

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and orna-
mental foliage

Manufacture in which all the materials of Chap-
ter 6 used are wholly obtained.

ex Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons,

Manufacture in which all the materials of Chap-
ter 8 used are wholly obtained,

– with a content of materials of Chapter 17 not more than 20 % by weight

1101

Wheat or meslin flour

Manufacture from materials of any heading
except that of the product

Chapter 12

Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or
medical plants; straw and fodder

Manufacture from materials of any heading
except that of the product

1301

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

Manufacture in which the value of all the materi-
als of heading 1301 used does not exceed 60 %
of the ex-works price of the product

ex 1302

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

Manufacture in which the value of all the materi-
als used does not exceed 60 % of the ex-works
price of the product

– other than mucilages and thickeners, modified, derived from vegetable

products

ex 1506

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

Manufacture from materials of any heading
except that of the product

– other than solid fractions

ex 1507 to
ex 1515

Vegetable oils and their fractions:

– Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica

oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for techni-
cal or industrial uses other than the manufacture of foodstuffs for
human consumption

Manufacture from materials of any subheading
except that of the product

– other than olive oils under headings 1509 and 1510

Manufacture from materials of any heading
except that of the product

ex 1516

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

Manufacture from materials classified in a head-
ing other than that of the product

– fats and oils and their fractions of hydrogenated castor oil, so called

‘opal wax’

ex Chapter 18

Cocoa and cocoa preparations,

– with a content of materials of Chapter 17 not more than 20 % by weight

ex 1901

Food preparations of flour, groats, meal, starch or malt extract, not contain-
ing cocoa in more than 40 % by weight calculated on a totally defatted
basis, not elsewhere specified or included; food preparations of goods of
heading 0401 to 0404, not containing cocoa in more than 5 % by weight
calculated on a totally defatted basis, not elsewhere specified or included.

– with a content of materials of Chapter 17 not more than 20 % by weight

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

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

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HS heading

1902

Description of product

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

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

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

or molluscs

Manufacture in which all the products of Chap-
ter 11 used are originating

– containing more than 20 % by weight of meat, meat offal, fish, crusta-

Manufacture in which:

ceans or molluscs

Tapioca and substitutes thereof prepared from starch, in the form of flakes,
grains, pearls, sifting or similar forms:

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

– all the products of Chapter 11 used are origi-

nating,

– all the materials of Chapters 2 and 3 used are

wholly obtained

1903

1904

1905

– with a content of materials of heading 1108.13 (potato starch) not more

than 20 % by weight

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:

– with a content of materials of Chapter 17 not more than 20 % by weight

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

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants:

– from materials other than those of subheading 0711 51

– from materials other than of headings 2002, 2003, 2008 and 2009

– with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture:

– from materials of any heading, except those

of heading 1806,

– in which all the products of Chapter 11 used

are originating

Manufacture in which all the products of Chap-
ter 11 used are originating

Manufacture in which the value of all the materi-
als used does not exceed 60 % of the ex-works
price of the product

ex Chapter 21

Miscellaneous edible preparations:

– with a content of materials of Chapters 4 and 17 not more than 20 % by

weight

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder:

– with a content of maize or materials of Chapters 2, 4 and 17 not more

than 20 % by weight

Manufacture in which the value of all the materi-
als used does not exceed 60 % of the ex-works
price of the product

Manufacture in which the value of all the materi-
als used does not exceed 60 % of the ex-works
price of the product

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Official Journal of the European Union

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Appendix 3

Form for movement certificate

1. Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form
shall be printed in one or more of the languages in which the Regulation is drawn up. Certificates shall be made out in
one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are
handwritten, they shall be completed in ink and in capital letters.

2.

3.

Each certificate shall measure 210 × 297mm, a tolerance of up to plus 8mm or minus 5 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 chemi-
cal means apparent to the eye.

The exporting States may reserve the right to print the certificates themselves or may have them printed by approved
printers. In the latter case each certificate must include a reference to such approval. Each certificate 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.

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Appendix 4

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.

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен кьдето е отбел-
язано друго, тези продукти са с … преференциален произход (2).

Bulgarian version

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indi-
cación en sentido contrario, estos productos gozan de un origen preferencial … (2).

Spanish version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že kromě zřetelně označených mají tyto
výrobky preferenční původ v … (2).

Czech version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne,
medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erk-
lärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

German version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr … (1)) deklareerib, et need tooted on … (2) soodus-
päritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Estonian version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ’αριθ. … (1)) δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).

Greek version

The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where oth-
erwise clearly indicated, these products are of … (2) preferential origin.

English version

French version

L’exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication
claire du contraire, ces produits ont l’origine préférentielle … (2).

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex, the authorisation num-
ber 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 has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 41 of the Annex, the exporter must clearly indicate them in the document on which the declaration
is made out by means of the symbol ‘CM’.

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L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indi-
cazione contraria, le merci sono di origine preferenziale … (2).

Italian version

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri
noteikts, šiem produktiem ir preferenciāla izcelsme no … (2).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip aiškiai nenuro-
dyta, tai yra … (2) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés
hianyában az áruk preferenciális … (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana Nru … (1)) jiddikjara li, ħlief fejn indikat
b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali … (2).

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

Dutch 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.

Polish version

Portuguese version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)), declara que, salvo expres-
samente indicado em contrário, estes produtos são de origem preferencial … (2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. … (1)) declară că, exceptând cazul în care
în mod expres este indicat altfel, aceste produse sunt de origine preferențială … (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.

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex, the authorisation num-
ber 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 has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 41 of the Annex, the exporter must clearly indicate them in the document on which the declaration
is made out by means of the symbol ‘CM’.

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Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených, majú
tieto výrobky preferenčný pôvod v … (2).

Slovak 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).

Finnish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … (1)) försäkrar att dessa varor, om
inte annat tydligt markerats, har förmånsberättigande … ursprung (2).

Swedish version

… (3)

(Place and date)

… (4)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex, the authorisation num-
ber 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 has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 41 of the Annex, the exporter must clearly indicate them in the document on which the declaration
is made out by means of the symbol ‘CM’.

(3) These indications may be omitted if the information is contained on the document itself.
(4) See Article 19(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption

of the name of the signatory.

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Appendix 5A

Supplier declaration for products having preferential origin status

I, the undersigned, declare that the goods listed on this invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1)

were produced in . . . . . . . . . . . . (2) and satisfy the rules of origin governing preferential trade between the ACP States and the
European Community.

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5)

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration.
The footnotes do not have to be reproduced.

(1) — If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered
on the declaration as follows: ‘ . . . . . . . . . . . . . . . . listed on this invoice and marked . . . . . . . . . . . . . . . . were produced . . . . . . . . . . . . . . . .’
— If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned
shall be mentioned instead of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the word ‘invoice’
(2) The Community, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Com-
munity customs office holding any EUR.1 (s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant cus-
toms entry No involved.

(3) Place and date
(4) Name and function in company
(5) Signature

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Appendix 5B

Supplier declaration for products not having preferential original status

I, the undersigned, declare that the goods listed on this invoice . . . . . . . . (1) were produced in . . . . . . . . (2) and incorporate the
following components or materials which do not have ACP, OCT or Community origin for preferential trade:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5)

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6)

I undertake to make available to the customs authorities, if required, evidence in support of this declaration.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9)

Note

The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration.
The footnotes do not have to be reproduced.

(1) — If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered
on the declaration as follows: ‘ . . . . . . . . . . . . . . . . . listed on this invoice and marked . . . . . . . . . . . . . . . . . were produced . . . . . . . . . . . . . . . . .’
— If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned

shall be mentioned instead of . . . . . . . . . . . . . . . . . . . . . . . . . . the word ‘invoice’

(2) The Community, Member State, ACP State, OCT or South Africa.
(3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification

of the goods concerned to be determined.
(4) Customs values to be given only if required.
(5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third

(6)

country’.
‘and have undergone the following processing in [the Community] [Member State] [ACP State] [OCT] [South Africa] . . . . . . . . . . . . . . . . . ’,
to be added with a description of the processing carried out if this information is required.

(7) Place and date
(8) Name and function in company
(9) Signature

L 348/102

EN

Official Journal of the European Union

31.12.2007

Appendix 6

Information Certificate

1.

2.

3.

The form of information certificate given in this Appendix shall be used and be printed in one or more of the official
languages in which the Regulation is drawn up and in accordance with the provisions of the domestic law of the export-
ing State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be
completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be
identified.

The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8mm or minus 5 mm in the length
may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less
than 25 g/m2.

The national administrators may reserve the right to print the forms themselves or may have them printed by printers
approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the
name and address of the printer or a mark by which the printer can be identified.

L 348/106

EN

Official Journal of the European Union

31.12.2007

Appendix 7

Products to which Article 6(5) of this Annex shall not be applicable

I n d u s t r i a l P r o d u c t s ( 1 )

CN code 96

Motor cars and other motor vehicles

87031010
87031090
87032110
87032190
87032211
87032219
87032290
87032311
87032319
87032390
87032410
87032490
87033110
87033190
87033211
87033219
87033290
87033311
87033319
87033390
87039010
87039090

Chassis fitted with engines

87060011
87060019
87060091
87060099

Bodies (including cabs), for the motor vehicles

87071010
87071090
87079010
87079090

Parts and accessories of the motor vehicles

87081010
87081090
87082110
87082190
87082910
87082990
87083110
87083191
87083199
87083910

31.12.2007

EN

Official Journal of the European Union

L 348/107

87083990
87084010
87084090
87085010
87085090
87086010
87086091
87086099
87087010
87087050
87087091
87087099
87088010
87088090
87089110
87089190
87089210
87089290
87089310
87089390
87089410
87089490
87089910
87089930
87089950
87089992
87089998

I n d u s t r i a l P r o d u c t s ( 2 )

Unwrought aluminium

76011000
76012010
76012091
76012099

Aluminium powders and flakes

76031000
76032000

A g r i c u l t u r a l P r o d u c t s ( 1 )

Live horses, asses, mules and hinnies

01012010

Milk and cream, not concentrated

04011010
04011090
04012011
04012019
04012091
04012099
04013011
04013019
04013031
04013039
04013091
04013099

L 348/108

EN

Official Journal of the European Union

31.12.2007

Buttermilk, curdled milk and cream, yogurt, kephir

04031011
04031013
04031019
04031031
04031033
04031039

Potatoes, fresh or chilled

07019051

Leguminous vegetables, shelled or unshelled, fresh or chilled

07081020
07081095

Other vegetables, fresh or chilled

07095190
07096010

Vegetables (uncooked or cooked by steaming or boiled)

07108095

Vegetables provisionally preserved

07111000
07113000
07119060
07119070

Dates, figs, pineapples, avocados, guavas, mangoes

08042090
08043000
08044020
08044090
08044095

Grapes, fresh or dried

08061029 (3) (12)
08062011
08062012
08062018

Melons (including watermelons) and papaws (papayas)

08071100
08071900

Apricots, cherries, peaches (including nectarines)

08093011 (5) (12)
08093051 (6) (12)

Other fruit, fresh

08109040
08109085

31.12.2007

EN

Official Journal of the European Union

L 348/109

Fruit and nuts, provisionally preserved

08121000
08122000
08129050
08129060
08129070
08129095

Fruit, dried

08134010
08135015
08135019
08135039
08135091
08135099

Pepper of the genus Piper; dried or crushed

09042010

Soya-bean oil and its fractions

15071010
15071090
15079010
15079090

Sunflower-seed, safflower or cotton-seed oil

15121110
15121191
15121199
15121910
15121991
15121999
15122110
15122190
15122910
15122990

Rape, colza or mustard oil and fractions thereof

15141010
15141090
15149010
15149090

Fruit, nuts and other edible parts of plants

20081959

Fruit juices (including grape must)

20092099
20094099
20098099

Unmanufactured tobacco; tobacco refuse

24011010
24011020

L 348/110

EN

Official Journal of the European Union

31.12.2007

24011041

24011049

24011060

24012010

24012020

24012041

24012060

24012070

A g r i c u l t u r a l P r o d u c t s ( 2 )

Cut flowers and flower buds

06031055

06031061

06031069 (11)

Onions, shallots, garlic, leeks

07031011

07031019

07031090

07039000

Cabbages, cauliflowers, kohlrabi, kale and similar

07041005

07041010

07041080

07042000

07049010

07049090

Lettuce (Lactuca sativa) and chicory

07051105

07051110

07051180

07051900

07052100

07052900

Carrots, turnips, salad beetroot, salsify, celeriac

07061000

07069005

07069011

07069017

07069030

07069090

Leguminous vegetables, shelled or unshelled, fresh or chilled

07081090

07082020

07082090

07082095

07089000

31.12.2007

EN

Official Journal of the European Union

L 348/111

Other vegetables, fresh or chilled

07091030 (12)
07093000
07094000
07095110
07095150
07097000
07099010
07099020
07099040
07099050
07099090

Vegetables (uncooked or cooked by steaming or boiled)

07101000
07102100
07102200
07102900
07103000
07108010
07108051
07108061
07108069
07108070
07108080
07108085
07109000

Vegetables provisionally preserved

07112010
07114000
07119040
07119090

Dried vegetables, whole, cut, sliced, broken

07122000
07123000
07129030
07129050
07129090

Manioc, arrowroot, salep, Jerusalem artichokes

07149011
07149019

Other nuts, fresh or dried, whether or not shelled

08021190
08022100
08022200
08024000

Bananas, including plantains, fresh or dried

08030011
08030090

L 348/112

EN

Official Journal of the European Union

31.12.2007

Dates, figs, pineapples, avocados, guavas, mangoes

08042010

Citrus fruit, fresh or dried

08052021 (1) (12)
08052023 (1) (12)
08052025 (1) (12)
08052027 (1) (12)
08052029 (1) (12)
08053090
08059000

Grapes, fresh or dried

08061095
08061097

Apples, pears and quinces, fresh

08081010 (12)
08082010 (12)
08082090

Apricots, cherries, peaches (including nectarines)

08091010 (12)
08091050 (12)
08092019 (12)
08092029 (12)
08093011 (7) (12)
08093019 (12)
08093051 (8) (12)
08093059 (12)
08094040 (12)

Other fruit, fresh

08101005
08102090
08103010
08103030
08103090
08104090
08105000

Fruit and nuts, uncooked or cooked by steaming

08112011
08112031
08112039
08112059
08119011
08119019
08119039
08119075
08119080
08119095

Fruit and nuts, provisionally preserved

08129010
08129020

31.12.2007

EN

Official Journal of the European Union

L 348/113

Fruit, dried

08132000

Wheat and meslin

10019010

Buckwheat, millet and canary seed; other cereals

10081000
10082000
10089090

Flour, meal, powder, flakes, granules and pellets

11051000
11052000

Flour, meal and powder of the dried leguminous vegetables

11061000
11063010
11063090

Fats and oils and their fractions, of fish

15043011

Other prepared or preserved meat, meat offal

16022011
16022019
16023111
16023119
16023130
16023190
16023219
16023230
16023290
16023929
16023940
16023980
16024190
16024290
16029031
16029072
16029076

Vegetables, fruit, nuts and other edible parts

20011000
20012000
20019050
20019065
20019096

Mushrooms and truffles, prepared or preserved

20031020
20031030
20031080
20032000

L 348/114

EN

Official Journal of the European Union

31.12.2007

Other vegetables prepared or preserved otherwise

20041010
20041099
20049050
20049091
20049098

Other vegetables prepared or preserved otherwise

20051000
20052020
20052080
20054000
20055100
20055900

Vegetables, fruit, nuts, fruit-peel

20060031
20060035
20060038
20060099

Jams, fruit jellies, marmalades, fruit or nut puree

20071091
20079993

Fruit, nuts and other edible parts of plants

20081194
20081198
20081919
20081995
20081999
20082051
20082059
20082071
20082079
20082091
20082099
20083011
20083039
20083051
20083059
20084011
20084021
20084029
20084039
20086011
20086031
20086039
20086059
20086069
20086079
20086099
20087011
20087031
20087039
20087059
20088011
20088031

31.12.2007

EN

Official Journal of the European Union

L 348/115

20088039
20088050
20088070
20088091
20088099
20089923
20089925
20089926
20089928
20089936
20089945
20089946
20089949
20089953
20089955
20089961
20089962
20089968
20089972
20089974
20089979
20089999

Fruit juices (including grape must)

20091119
20091191
20091919
20091991
20091999
20092019
20092091
20093019
20093031
20093039
20093051
20093055
20093091
20093095
20093099
20094019
20094091
20098019
20098050
20098061
20098063
20098073
20098079
20098083
20098084
20098086
20098097
20099019
20099029
20099039
20099041
20099051
20099059
20099073
20099079
20099092

L 348/116

EN

Official Journal of the European Union

31.12.2007

20099094
20099095
20099096
20099097
20099098

Other fermented beverages (for example, cider)

22060010

Wine lees; argol

23070019

Vegetable materials and vegetable waste

23089019

A g r i c u l t u r a l P r o d u c t s ( 3 )

Live swine

01039110
01039211
01039219

Live sheep and goats

01041030
01041080
01042090

Live poultry, that is to say, fowls of the species

01051111
01051119
01051191
01051199
01051200
01051920
01051990
01059200
01059300
01059910
01059920
01059930
01059950

Meat of swine, fresh, chilled or frozen

02031110
02031211
02031219
02031911
02031913
02031915
02031955
02031959
02032110
02032211
02032219
02032911
02032913

31.12.2007

EN

Official Journal of the European Union

L 348/117

02032915
02032955
02032959

Meat of sheep or goats, fresh, chilled or frozen

02041000
02042100
02042210
02042230
02042250
02042290
02042300
02043000
02044100
02044210
02044230
02044250
02044290
02044310
02044390
02045011
02045013
02045015
02045019
02045031
02045039
02045051
02045053
02045055
02045059
02045071
02045079

Meat and edible offal

02071110
02071130
02071190
02071210
02071290
02071310
02071320
02071330
02071340
02071350
02071360
02071370
02071399
02071410
02071420
02071430
02071440
02071450
02071460
02071470
02071499
02072410
02072490
02072510
02072590
02072610

L 348/118

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Official Journal of the European Union

31.12.2007

02072620
02072630
02072640
02072650
02072660
02072670
02072680
02072699
02072710
02072720
02072730
02072740
02072750
02072760
02072770
02072780
02072799
02073211
02073215
02073219
02073251
02073259
02073290
02073311
02073319
02073351
02073359
02073390
02073511
02073515
02073521
02073523
02073525
02073531
02073541
02073551
02073553
02073561
02073563
02073571
02073579
02073599
02073611
02073615
02073621
02073623
02073625
02073631
02073641
02073651
02073653
02073661
02073663
02073671
02073679
02073690

Pig fat, free of lean meat, and poultry fat

02090011
02090019

31.12.2007

EN

Official Journal of the European Union

L 348/119

02090030
02090090

Meat and edible meat offal, salted, in brine

02101111
02101119
02101131
02101139
02101190
02101211
02101219
02101290
02101910
02101920
02101930
02101940
02101951
02101959
02101960
02101970
02101981
02101989
02101990
02109011
02109019
02109021
02109029
02109031
02109039

Milk and cream, concentrated

04029111
04029119
04029131
04029139
04029151
04029159
04029191
04029199
04029911
04029919
04029931
04029939
04029991
04029999

Buttermilk, curdled milk and cream, yogurt, kephir

04039051
04039053
04039059
04039061
04039063
04039069

Whey, whether or not concentrated

04041048
04041052
04041054
04041056

L 348/120

EN

Official Journal of the European Union

31.12.2007

04041058
04041062
04041072
04041074
04041076
04041078
04041082
04041084

Cheese and curd

04061020 (11)
04061080 (11)
04062090 (11)
04063010 (11)
04063031 (11)
04063039 (11)
04063090 (11)
04064090 (11)
04069001 (11)
04069021 (11)
04069050 (11)
04069069 (11)
04069078 (11)
04069086 (11)
04069087 (11)
04069088 (11)
04069093 (11)
04069099 (11)

Birds’ eggs, in shell, fresh, preserved or cooked

04070011
04070019
04070030

Birds’ eggs, not in shell, and egg yolks, fresh

04081180
04081981
04081989
04089180
04089980

Natural honey

04090000

Tomatoes, fresh or chilled

07020015 (12)
07020020 (12)
07020025 (12)
07020030 (12)
07020035 (12)
07020040 (12)
07020045 (12)
07020050 (12)

Cucumbers and gherkins, fresh or chilled

07070010 (12)
07070015 (12)

31.12.2007

EN

Official Journal of the European Union

L 348/121

07070020 (12)
07070025 (12)
07070030 (12)
07070035 (12)
07070040 (12)
07070090

Other vegetables, fresh or chilled

07091010 (12)
07091020 (12)
07092000
07099039
07099075 (12)
07099077 (12)
07099079 (12)

Vegetables provisionally preserved

07112090

Dried vegetables, whole, cut, sliced, broken

07129019

Manioc, arrowroot, salep, Jerusalem artichokes

07141010
07141091
07141099
07142090

Citrus fruit, fresh or dried

08051037 (2) (12)
08051038 (2) (12)
08051039 (2) (12)
08051042 (2) (12)
08051046 (2) (12)
08051082
08051084
08051086
08052011 (12)
08052013 (12)
08052015 (12)
08052017 (12)
08052019 (12)
08052021 (10) (12)
08052023 (10) (12)
08052025 (10) (12)
08052027 (10) (12)
08052029 (10) (12)
08052031 (12)
08052033 (12)
08052035 (12)
08052037 (12)
08052039 (12)

Grapes, fresh or dried

08061021 (12)
08061029 (4) (12)
08061030 (12)

L 348/122

EN

Official Journal of the European Union

31.12.2007

08061050 (12)
08061061 (12)
08061069 (12)
08061093

Apricots, cherries, peaches (including nectarines)

08091020 (12)
08091030 (12)
08091040 (12)
08092011 (12)
08092021 (12)
08092031 (12)
08092039 (12)
08092041 (12)
08092049 (12)
08092051 (12)
08092059 (12)
08092061 (12)
08092069 (12)
08092071 (12)
08092079 (12)
08093021 (12)
08093029 (12)
08093031 (12)
08093039 (12)
08093041 (12)
08093049 (12)
08094020 (12)
08094030 (12)

Other fruit, fresh

08101010
08101080
08102010

Fruit and nuts, uncooked or cooked by steaming

08111011
08111019

Wheat and meslin

10011000
10019091
10019099

Rye

10020000

Barley

10030010
10030090

Oats

10040000

Buckwheat, millet and canary seed; other cereals

10089010

31.12.2007

EN

Official Journal of the European Union

L 348/123

Wheat or meslin flour

11010011
11010015
11010090

Cereal flours other than of wheat or meslin

11021000
11029010
11029030
11029090

Cereal groats, meal and pellets

11031110
11031190
11031200
11031910
11031930
11031990
11032100
11032910
11032920
11032930
11032990

Cereal grains otherwise worked

11041110
11041190
11041210
11041290
11041910
11041930
11041999
11042110
11042130
11042150
11042190
11042199
11042220
11042230
11042250
11042290
11042292
11042299
11042911
11042915
11042919
11042931
11042935
11042939
11042951
11042955
11042959
11042981
11042985
11042989
11043010

L 348/124

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Official Journal of the European Union

31.12.2007

Flour, meal and powder of the dried leguminous vegetables

11062010
11062090

Malt, whether or not roasted

11071011
11071019
11071091
11071099
11072000

Locust beans, seaweeds and other algae, sugar beet

12129120
12129180

Pig fat (including lard) and poultry fat

15010019

Olive oil and its fractions, whether or not refined

15091010
15091090
15099000

Other oils and their fractions

15100010
15100090

Degras

15220031
15220039

Sausages and similar products, of meat, meat offal

16010091
16010099

Other prepared or preserved meat, meat offal

16021000
16022090
16023211
16023921
16024110
16024210
16024911
16024913
16024915
16024919
16024930
16024950
16024990
16025031
16025039
16025080
16029010
16029041
16029051
16029069

31.12.2007

EN

Official Journal of the European Union

L 348/125

16029074
16029078
16029098

Other sugars, including chemically pure lactose

17021100
17021900

Pasta, whether or not cooked or stuffed

19022030

Jams, fruit jellies, marmalades, fruit or nut puree

20071099
20079190
20079991
20079998

Fruit, nuts and other edible parts of plants

20082011
20082031
20083019
20083031
20083079
20083091
20083099
20084019
20084031
20085011
20085019
20085031
20085039
20085051
20085059
20086019
20086051
20086061
20086071
20086091
20087019
20087051
20088019
20089216
20089218
20089921
20089932
20089933
20089934
20089937
20089943

Fruit juices (including grape must)

20091111
20091911
20092011
20093011
20093059
20094011
20095010

L 348/126

EN

Official Journal of the European Union

31.12.2007

20095090
20098011
20098032
20098033
20098035
20099011
20099021
20099031

Food preparations not elsewhere specified

21069051

Wine of fresh grapes, including fortified wines

22041019 (11)
22041099 (11)
22042110
22042181
22042182
22042198
22042199
22042910
22042958
22042975
22042998
22042999
22043010
22043092 (12)
22043094 (12)
22043096 (12)
22043098 (12)

Undenatured ethyl alcohol

22082040

Bran, sharps and other residues

23023010
23023090
23024010
23024090

Oil-cake and other solid residues

23069019

Preparations of a kind used in animal feeding

23091013
23091015
23091019
23091033
23091039
23091051
23091053
23091059
23091070
23099033
23099035
23099039
23099043

31.12.2007

EN

Official Journal of the European Union

L 348/127

23099049
23099051
23099053
23099059
23099070

Albumins

35021190
35021990
35022091
35022099

A g r i c u l t u r a l P r o d u c t s ( 4 )

Buttermilk, curdled milk and cream, yogurt, kephir

04031051
04031053
04031059
04031091
04031093
04031099
04039071
04039073
04039079
04039091
04039093
04039099

Butter and other fats and oils derived from milk

04052010
04052030

Vegetable saps and extracts; pectic substances

13022010
13022090

Margarine

15171010
15179010

Other sugars, including chemically pure lactose

17025000
17029010

Sugar confectionery (including white chocolate)

17041011
17041019
17041091
17041099
17049010
17049030
17049051
17049055
17049061
17049065
17049071

L 348/128

EN

Official Journal of the European Union

31.12.2007

17049075
17049081
17049099

Chocolate and other food preparations

18061015
18061020
18061030
18061090
18062010
18062030
18062050
18062070
18062080
18062095
18063100
18063210
18063290
18069011
18069019
18069031
18069039
18069050
18069060
18069070
18069090

Malt extract; food preparations of flour, meal

19011000
19012000
19019011
19019019
19019099

Pasta, whether or not cooked or stuffed

19021100
19021910
19021990
19022091
19022099
19023010
19023090
19024010
19024090

Tapioca and substitutes

19030000

Prepared foods

19041010
19041030
19041090
19042010
19042091
19042095
19042099
19049010
19049090

31.12.2007

EN

Official Journal of the European Union

L 348/129

Bread, pastry, cakes, biscuits

19051000
19052010
19052030
19052090
19053011
19053019
19053030
19053051
19053059
19053091
19053099
19054010
19054090
19059010
19059020
19059030
19059040
19059045
19059055
19059060
19059090

Vegetables, fruit, nuts

20019040

Other vegetables

20041091

Other vegetables

20052010

Fruit, nuts and other edible parts of plants

20089985
20089991

Fruit juices (including grape must)

20098069

Extracts, essences and concentrates, of coffee

21011111
21011119
21011292
21011298
21012098
21013011
21013019
21013091
21013099

Yeasts (active or inactive)

21021010
21021031
21021039
21021090
21022011

L 348/130

EN

Official Journal of the European Union

31.12.2007

Sauces and preparations therefore; mixed condiments

21032000

Ice cream and other edible ice

21050010

21050091

21050099

Food preparations not elsewhere specified or included

21061020

21061080

21069010

21069020

21069098

Waters, including mineral waters and aerated water

22029091

22029095

22029099

Vinegar and substitutes for vinegar

22090011

22090019

22090091

22090099

Acyclic alcohols and their halogenated derivatives

29054300

29054411

29054419

29054491

29054499

29054500

Mixtures of odoriferous substances and mixtures

33021010

33021021

33021029

Finishing agents, dye carriers

38091010

38091030

38091050

38091090

Prepared binders for foundry moulds or cores

38246011

38246019

38246091

38246099

31.12.2007

EN

Official Journal of the European Union

L 348/131

A g r i c u l t u r a l P r o d u c t s ( 5 )

Cut flowers and flower buds

06031015 (11)

06031029 (11)

06031051 (11)

06031065 (11)

06039000 (11)

Fruit and nuts, uncooked or cooked by steaming

08111090 (11)

Fruit, nuts and other edible parts of plants

20084051 (11)

20084059 (11)

20084071 (11)

20084079 (11)

20084091 (11)

20084099 (11)

20085061 (11)

20085069 (11)

20085071 (11)

20085079 (11)

20085092 (11)

20085094 (11)

20085099 (11)

20087061 (11)

20087069 (11)

20087071 (11)

20087079 (11)

20087092 (11)

20087094 (11)

20087099 (11)

20089259 (11)

20089272 (11)

20089274 (11)

20089278 (11)

20089298 (11)

Fruit juices (including grape must)

20091199 (11)

20094030 (11)

20097011 (11)

20097019 (11)

20097030 (11)

20097091 (11)

20097093 (11)

20097099 (11)

Wine of fresh grapes, including fortified wines

22042179 (11)

22042180 (11)

22042183 (11)

22042184 (11)

L 348/132

EN

Official Journal of the European Union

31.12.2007

A g r i c u l t u r a l P r o d u c t s ( 6 )

Live bovine animals

01029005
01029021
01029029
01029041
01029049
01029051
01029059
01029061
01029069
01029071
01029079

Meat of bovine animals, fresh or chilled:

02011000
02012020
02012030
02012050
02012090
02013000

Meat of bovine animals, frozen

02021000
02022010
02022030
02022050
02022090
02023010
02023050
02023090

Edible offal of bovine animals, swine, sheep, goats

02061095
02062991
02062999

Meat and edible meat offal, salted, in brine

02102010
02102090
02109041
02109049
02109090

Milk and cream, concentrated

04021011
04021019
04021091
04021099
04022111
04022117
04022119
04022191
04022199
04022911
04022915

31.12.2007

EN

Official Journal of the European Union

L 348/133

04022919
04022991
04022999

Buttermilk, curdled milk and cream, yogurt, kephir

04039011
04039013
04039019
04039031
04039033
04039039

Whey, whether or not concentrated

04041002
04041004
04041006
04041012
04041014
04041016
04041026
04041028
04041032
04041034
04041036
04041038
04049021
04049023
04049029
04049081
04049083
04049089

Butter and other fats and oils derived from milk

04051011
04051030
04051050
04051090
04052090
04059010
04059090

Cut flowers and flower buds

06031011
06031013
06031021
06031025
06031053

Other vegetables, fresh or chilled

07099060

Vegetables (uncooked or cooked by steaming or boiling)

07104000

Vegetables provisionally preserved

07119030

L 348/134

EN

Official Journal of the European Union

31.12.2007

Bananas, including plantains, fresh or dried

08030019

Citrus fruit, fresh or dried

08051001 (12)
08051005 (12)
08051009 (12)
08051011 (12)
08051015 (2)
08051019 (2)
08051021 (2)
08051025 (12)
08051029 (12)
08051031 (12)
08051033 (12)
08051035 (12)
08051037 (9) (12)
08051038 (9) (12)
08051039 (9) (12)
08051042 (9) (12)
08051044 (12)
08051046 (9) (12)
08051051 (2)
08051055 (2)
08051059 (2)
08051061 (2)
08051065 (2)
08051069 (2)
08053020 (2)
08053030 (2)
08053040 (2)

Grapes, fresh or dried

08061040 (12)

Apples, pears and quinces, fresh

08081051 (12)
08081053 (12)
08081059 (12)
08081061 (12)
08081063 (12)
08081069 (12)
08081071 (12)

08081073 (12)

08081079 (12)

08081092 (12)

08081094 (12)

08081098 (12)

08082031 (12)

08082037 (12)

08082041 (12)

08082047 (12)

08082051 (12)

08082057 (12)

08082067 (12)

31.12.2007

EN

Official Journal of the European Union

L 348/135

Maize (corn)

10051090
10059000

Rice

10061010
10061021
10061023
10061025
10061027
10061092
10061094
10061096
10061098
10062011
10062013
10062015
10062017
10062092
10062094
10062096
10062098
10063021
10063023
10063025
10063027
10063042
10063044
10063046
10063048
10063061
10063063
10063065
10063067
10063092
10063094
10063096
10063098
10064000

Grain sorghum

10070010
10070090

Cereal flours other than of wheat or meslin

11022010
11022090
11023000

Cereal groats, meal and pellets

11031310
11031390
11031400
11032940
11032950

L 348/136

EN

Official Journal of the European Union

31.12.2007

Cereal grains otherwise worked

11041950
11041991
11042310
11042330
11042390
11042399
11043090

Starches; inulin

11081100
11081200
11081300
11081400
11081910
11081990
11082000

Wheat gluten, whether or not dried

11090000

Other prepared or preserved meat, meat offal

16025010
16029061

Cane or beet sugar and chemically pure sucrose

17011110
17011190
17011210
17011290
17019100
17019910
17019990

Other sugars, including chemically pure lactose

17022010
17022090
17023010
17023051
17023059
17023091
17023099
17024010
17024090
17026010
17026090
17029030
17029050
17029060
17029071
17029075
17029079
17029080
17029099

Vegetables, fruit, nuts and other edible parts

20019030

31.12.2007

EN

Official Journal of the European Union

L 348/137

Tomatoes prepared or preserved

20021010
20021090
20029011
20029019
20029031
20029039
20029091
20029099

Other vegetables prepared or preserved

20049010

Other vegetables prepared or preserved

20056000
20058000

Jams, fruit jellies, marmalades, fruit or nut puree

20071010
20079110
20079130
20079910
20079920
20079931
20079933
20079935
20079939
20079951
20079955
20079958

Fruit, nuts and other edible parts of plants

20083055
20083075
20089251
20089276
20089292
20089293
20089294
20089296
20089297

Fruit juices (including grape must)

20094093
20096011 (12)

20096019 (12)

20096051 (12)

20096059 (12)

20096071 (12)

20096079 (12)

20096090 (12)

20098071

20099049

20099071

L 348/138

EN

Official Journal of the European Union

31.12.2007

Food preparations not elsewhere specified or included

21069030
21069055
21069059

Wine of fresh grapes, including fortified wines

22042194
22042962
22042964
22042965
22042983
22042984
22042994

Vermouth and other wine of fresh grapes

22051010
22051090
22059010
22059090

Undenatured ethyl alcohol

22071000
22072000

Undenatured ethyl alcohol

22084010
22084090
22089091
22089099

Bran, sharps and other residues

23021010
23021090
23022010
23022090

Residues of starch manufacture and similar residues

23031011

Dextrins and other modified starches

35051010
35051090
35052010
35052030
35052050
35052090

A g r i c u l t u r a l P r o d u c t s ( 7 )

Cheese and curd

04062010
04064010
04064050
04069002
04069003

31.12.2007

EN

Official Journal of the European Union

L 348/139

04069004
04069005
04069006
04069007
04069008
04069009
04069012
04069014
04069016
04069018
04069019
04069023
04069025
04069027
04069029
04069031
04069033
04069035
04069037
04069039
04069061
04069063
04069073
04069075
04069076
04069079
04069081
04069082
04069084
04069085

Wine of fresh grapes, including fortified wines

22041011
22041091
22042111
22042112
22042113
22042117
22042118
22042119
22042122
22042124
22042126
22042127
22042128
22042132
22042134
22042136
22042137
22042138
22042142
22042143
22042144
22042146
22042147
22042148
22042162
22042166
22042167
22042168

L 348/140

EN

Official Journal of the European Union

31.12.2007

22042169
22042171
22042174
22042176
22042177
22042178
22042187
22042188
22042189
22042191
22042192
22042193
22042195
22042196
22042197
22042912
22042913
22042917
22042918
22042942
22042943
22042944
22042946
22042947
22042948
22042971
22042972
22042981
22042982
22042987
22042988
22042989
22042991
22042992
22042993
22042995
22042996
22042997

Undenatured ethyl alcohol

22082012
22082014
22082026
22082027
22082062
22082064
22082086
22082087
22083011
22083019
22083032
22083038
22083052
22083058
22083072
22083078
22089041
22089045
22089052

31.12.2007

EN

Official Journal of the European Union

L 348/141

Footnotes

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(16/5-15/9)

(1/6-15/10)

(1/1-31/5) Excluding Emperor variety

Emperor variety or (1/6-31/12)

(1/1-31/3)

(1/10-31/12)

(1/4-31/12)

(1/1-30/9)

(16/10-31/5)

(10)

(16/9-15/5)

(11) Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa,

the annual growth factor (agf) will be applied annually to the relevant basic quantities.

(12) Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa,

the full specific duty is payable if the respective Entry Price is not reached.

L 348/142

EN

Official Journal of the European Union

31.12.2007

Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable

Appendix 8

F i s h P r o d u c t s ( 1 )

CN code 96

Live fish

03011090
03019200
03019911

Fish, fresh or chilled, excluding fish fillets

03021200
03023110
03023210
03023310
03023911
03023919
03026600
03026921

Fish, frozen, excluding fish fillets

03031000
03032200
03034111
03034113
03034119
03034212
03034218
03034232
03034238
03034252
03034258
03034311
03034313
03034319
03034921
03034923

03034929

03034941

03034943

03034949

03037600

03037921

03037923

03037929

Fish fillets and other fish meat

03041013

03042013

31.12.2007

EN

Official Journal of the European Union

L 348/143

Pasta, whether or not cooked or stuffed

19022010

F i s h P r o d u c t s ( 2 )

Live fish

03019110
03019300
03019919

Fish, fresh or chilled, excluding fish fillets

03021110
03021900
03022110
03022130
03022200
03026200
03026300
03026520
03026550
03026590
03026911
03026919
03026931
03026933
03026941
03026945
03026951
03026985
03026986
03026992
03026999
03027000

Fish, frozen, excluding fish fillets

03032110
03032900
03033110
03033130
03033300
03033910
03037200
03037300
03037520
03037550
03037590
03037911
03037919
03037935
03037937
03037945
03037951
03037960
03037962
03037983
03037985
03037987

L 348/144

EN

Official Journal of the European Union

31.12.2007

03037992
03037993
03037994
03037996
03038000

Fish fillets and other fish meat

03041019
03041091
03042019
03042021
03042029
03042031
03042033
03042035
03042037
03042041
03042043
03042061
03042069
03042071
03042073
03042087
03042091
03049010
03049031
03049039
03049041
03049045
03049057
03049059
03049097

Fish, dried, salted or in brine; smoked fish

03054200
03055950
03055970
03056300
03056930
03056950
03056990

Crustaceans, whether in shell or not, live, fresh

03061110
03061190
03061210
03061290
03061310
03061390
03061410
03061430
03061490
03061910
03061990
03062100
03062210
03062291
03062299

31.12.2007

EN

Official Journal of the European Union

L 348/145

03062310
03062390
03062410
03062430
03062490
03062910
03062990

Molluscs, whether in shell or not, live, fresh

03071090
03072100
03072910
03072990
03073110
03073190
03073910
03073990
03074110
03074191
03074199
03074901
03074911
03074918
03074931
03074933
03074935
03074938
03074951
03074959
03074971
03074991
03074999
03075100
03075910
03075990
03079100
03079911
03079913
03079915
03079918
03079990

Prepared or preserved fish; caviar and caviar substitutes

16041100
16041390
16041511
16041519
16041590
16041910
16041950
16041991
16041992
16041993
16041994
16041995
16041998
16042005
16042010
16042030

L 348/146

EN

Official Journal of the European Union

31.12.2007

16043010
16043090

Crustaceans, molluscs and other aquatic invertebra

16051000
16052010
16052091
16052099
16053000
16054000
16059011
16059019
16059030
16059090

F i s h P r o d u c t s ( 3 )

Live fish

03019190

Fish, fresh or chilled, excluding fish fillets

03021190

Fish, frozen, excluding fish fillets

03032190

Fish fillets and other fish meat

03041011
03042011
03042057
03042059
03049047
03049049

Prepared or preserved fish; caviar and caviar substitutes

16041311

F i s h P r o d u c t s ( 4 )

Live fish

03019990

Fish, fresh or chilled, excluding fish fillets

03022190
03022300
03022910
03022990
03023190
03023290
03023390
03023991

31.12.2007

EN

Official Journal of the European Union

L 348/147

03023999
03024005
03024098
03025010
03025090
03026110
03026130
03026190
03026198
03026405
03026498
03026925
03026935
03026955
03026961
03026975
03026987
03026991
03026993
03026994
03026995

Fish, frozen, excluding fish fillets

03033190
03033200
03033920
03033930
03033980
03034190
03034290
03034390
03034990
03035005
03035098
03036011
03036019
03036090
03037110
03037130
03037190
03037198
03037410
03037420
03037490
03037700
03037931
03037941
03037955
03037965
03037971
03037975
03037991
03037995

Fish fillets and other fish meat

03041031
03041033
03041035
03041038

L 348/148

EN

Official Journal of the European Union

31.12.2007

03041094
03041096
03041098
03042045
03042051
03042053
03042075
03042079
03042081
03042085
03042096
03049005
03049020
03049027
03049035
03049038
03049051
03049055
03049061
03049065

Fish, dried, salted or in brine; smoked fish

03051000
03052000
03053011
03053019
03053030
03053050
03053090
03054100
03054910
03054920
03054930
03054945
03054950
03054980
03055110
03055190
03055911
03055919
03055930
03055960
03055990
03056100
03056200
03056910
03056920

Crustaceans, whether in shell or not, live, fresh

03061330
03061930
03062331
03062339
03062930

Prepared or preserved fish; caviar and caviar substitutes

16041210
16041291

31.12.2007

EN

Official Journal of the European Union

L 348/149

16041299
16041412
16041414
16041416
16041418
16041490
16041931
16041939
16042070

F i s h P r o d u c t s ( 5 )

Fish, fresh or chilled, excluding fish fillets

03026965
03026981

Fish, frozen, excluding fish fillets

03037810
03037890
03037981

Fish fillets and other fish meat

03042083

Prepared or preserved fish; caviar and caviar substitutes

16041319
16041600
16042040
16042050
16042090

L 348/150

EN

Official Journal of the European Union

31.12.2007

Appendix 9

Neighbouring developing countries

For the implementation of Article 6(13) of this Annex, the expression ‘neighbouring developing country belonging to a
coherent geographical entity’ shall refer to the following list of countries:

Africa:

Algeria, Egypt, Libya, Morocco, Tunisia;

Caribbean:

Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela.

31.12.2007

EN

Official Journal of the European Union

L 348/151

Appendix 10

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply
after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be
applicable

CN-Code

1701

1702

1704 90 99

1806 10 30

1806 10 90

1806 20 95

1901 90 99

2101 12 98

2101 20 98

Cane or beet sugar and chemically pure sucrose, in solid form.

Description

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.

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

Chocolate and other food preparations containing cocoa:
– cocoa powder, containing added sugar or other 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

Chocolate and other food preparations containing cocoa:
– cocoa powder, containing added sugar or other sweetening matter:
– – containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose)
or isoglucose expressed as sucrose

Chocolate and other food preparations containing cocoa:
– 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:
– – – other

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 else-
where specified or included, food preparations of goods of headings 0401 to 0404, not contain-
ing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis,
not elsewhere specified or included:
– other:
– – other:
– – – other

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

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

L 348/152

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Official Journal of the European Union

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CN-Code

2106 90 59

2106 90 98

3302 10 29

Description

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

Food preparations not elsewhere specified or included:
– other:
– – other:
– – – other

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one
or more of these substances, of a kind used as raw materials in industry; other preparations based
on odoriferous substances, of a kind used for the manufacture of beverages:
– of a kind used in the food or drink industries:
– – of the type used in the drink industries:
– – – preparations containing all flavouring agents characterising a beverage:
– – – – other:
– – – – – other

31.12.2007

EN

Official Journal of the European Union

L 348/153

Appendix 11

Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply
after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be
applicable

CN-Code

Description

ex 1006

Rice other than rice under code 1006 10 10

L 348/154

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Official Journal of the European Union

31.12.2007

Appendix 12

Overseas Countries and Territories

Within the meaning of this Annex ‘overseas countries and territories’ shall mean the countries and territories referred to in
Part Four of the Treaty establishing the European Community listed below:

(This list does not prejudge the status of these countries and territories, or future changes in their status.)

1.

Country having special relations with the Kingdom of Denmark:

— Greenland.

2. Overseas territories of the French Republic:

— New Caledonia and Dependencies,

— French Polynesia,

— French Southern and Antarctic Territories,

— Wallis and Futuna Islands.

3.

Territorial collectivities of the French Republic:

— Mayotte,

— Saint Pierre and Miquelon.

4. Overseas countries of the Kingdom of the Netherlands:

— Aruba,

— Netherlands Antilles:

— Bonaire,

— Curaçao,

— Saba,

— Sint Eustatius,

— Sint Maarten.

5.

British overseas countries and territories:

— Anguilla,

— Cayman Islands,

— Falkland Islands,

— South Georgia and South Sandwich Islands,

— Montserrat,

— Pitcairn,

— Saint Helena, Ascension Island, Tristan da Cunha,

— British Antarctic Territory,

— British Indian Ocean Territory,

— Turks and Caicos Islands,

— British Virgin Islands.