Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union - Joint declarations
Date: 2008-02-22
Institutions: Austria, Belgium, Bulgaria, Cyprus, Czechia, Denmark, Estonia, European Atomic Energy Community, European Community, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, North Macedonia, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom
Subjects: Bulgaria, North Macedonia, Romania, accession to the European Union, association agreement (EU), protocol to an agreement

L 99/2

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Official Journal of the European Union

10.4.2008

PROTOCOL

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

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

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Official Journal of the European Union

L 99/3

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the European
Commission,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

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

Whereas:

(1)

(2)

(3)

(4)

(5)

The Stabilisation and Association Agreement between the European Communities and their Member States, of the
one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was
signed by exchange of letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004.

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

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

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

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

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Sta-
bilisation and Association Agreement between the European
Communities and their Member States, of the one part, and the
former Yugoslav Republic of Macedonia, of the other part, signed
by exchange of letters in Luxemburg on 9 April 2001 and shall
respectively adopt and take note, in the same manner as the other
Member States of the Community, of the texts of the Agreement,
as well as of the Joint Declarations, and the Unilateral Declara-
tions annexed to the Final Act signed on the same date.

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

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural products sensu stricto

Annex IV(b) to the SAA shall be replaced by the text of

2.
Annex II to this Protocol.

Annex IV(c) to the SAA shall be replaced by the text of

3.
Annex III to this Protocol.

Annex IV(d) to the SAA shall be replaced by the text of

4.
Annex IV to this Protocol.

Article 3

Fisheries products

1.

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

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

The text of Annex V to this Protocol shall be added to the

2.
SAA as Annex V(c).

Article 4

Processed agricultural products

Annex II to Protocol 3 to the SAA shall be replaced by the

1.
text of Annex VI to this Protocol.

Annex IV(a) to the SAA shall be replaced by the text of

1.
Annex I to this Protocol.

Annex III to Protocol 3 to the SAA shall be replaced by the

2.
text of Annex VII to this Protocol.

L 99/4

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Official Journal of the European Union

10.4.2008

Article 5

Wine Agreement

Paragraph 1 and paragraph 3 of Annex I (Agreement between the
European Community and the former Yugoslav Republic of Mace-
donia on reciprocal preferential trade concessions for certain
wines, referred to in Article 27(4) of the SAA) to the Additional
Protocol adjusting the trade aspects of the SAA, to take account
of the outcome of the negotiations between the Parties on recip-
rocal preferential concessions for certain wines, the reciprocal rec-
ognition, protection and control of wine names and the reciprocal
recognition, protection and control of designations for spirits and
aromatised drinks, shall be replaced by the text of Annex VIII to
this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

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

2.
The former Yugoslav Republic of Macedonia and the new
Member States are authorised to retain the authorizations with
which the status of ‘approved exporters’ has been granted in the
framework of preferential agreements or autonomous arrange-
ments applied between them, provided that:

(a)

such a provision is also provided for in the agreement con-
cluded prior to the date of accession between the former
Yugoslav Republic of Macedonia and the Community; and

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

(b)

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

TRANSITIONAL PROVISIONS

These authorizations shall be replaced, no later than one year after
the date of accession, by new authorizations issued under the con-
ditions of the SAA.

SECTION IV

Article 7

WTO

The former Yugoslav Republic of Macedonia undertakes that it
shall not make any claim, request or referral nor modify or with-
draw any concession pursuant to the General Agreement on Tar-
iffs and Trade (GATT) 1994 Articles XXIV.6 and XXVIII in relation
to this enlargement of the Community.

3.
Requests for subsequent verification of proof of origin
issued under the preferential agreements or autonomous arrange-
ments referred to in paragraphs 1 and 2 shall be accepted by the
competent customs authorities of either the former Yugoslav
Republic of Macedonia or the Member States for a period of three
years after the issue of the proof of origin concerned and may be
made by those authorities for a period of three years after accep-
tance of the proof of origin submitted to those authorities in sup-
port of an import declaration.

Article 8

Proof of origin and administrative cooperation

Article 9

Goods in transit

1.
Proofs of origin properly issued by either the former Yugo-
slav Republic of Macedonia or a new Member State in the frame-
work of preferential agreements or autonomous arrangements
applied between them shall be accepted in the respective coun-
tries, provided that:

(a)

the acquisition of such origin confers preferential tariff treat-
ment on the basis of the preferential tariff measures con-
tained in the SAA;

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

(b)

the proof of origin and the transport documents were issued
no later than the day before the date of accession;

(c)

the proof of origin is submitted to the customs authorities
within the period of four months from the date of accession.

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

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Official Journal of the European Union

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GENERAL AND FINAL PROVISIONS

Article 12

SECTION V

Article 10

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

2.

This Protocol shall apply with effect from 1 January 2007.

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

Article 13

Article 11

This Protocol shall be drawn up in duplicate in each of the offi-
cial languages of the Parties, each of these texts being equally
authentic.

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

The Parties shall notify each other of the completion of the
2.
corresponding procedures referred to in paragraph 1. The instru-
ments of approval shall be deposited with the General Secretariat
of the Council of the European Union.

Article 14

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

L 99/6

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Official Journal of the European Union

10.4.2008

Brussels, 22 February 2008

Sir,

We have the honour to propose that, if it is acceptable to your Government, this letter and your
confirmation shall together take the place of signature of the Protocol to the Stabilisation and Association
Agreement between the European Communities and their Member States, of the one part, and the former
Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria
and Romania to the European Union.

The text of the aforementioned Protocol, herewith annexed, has been approved for signature and
provisional application by a decision of the Council of the European Union on 18 February 2008. This
Protocol, in accordance with its Article 12.2, shall apply provisionally with effect from 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

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Official Journal of the European Union

L 99/7

Brussels, 22 February 2008

Dear Sirs,

On behalf of the Government of the Republic of Macedonia I have the honour to acknowledge receipt of
your letter of today’s date, regarding the signature of the Protocol to the Stabilisation and Association
Agreement between the Republic of Macedonia, of the one part, and the European Communities and their
Member States, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to
the European Union.

I confirm the acceptance of the Government of the Republic of Macedonia of the annexed text of the

Protocol and consider your letter and this letter in reply as equivalent of its signature.

However, I declare that the Republic of Macedonia does not accept the denomination used for my country
in abovementioned Protocol, having in view that the constitutional name of my country is the Republic of
Macedonia.

Please accept, dear Sirs, the assurance of my highest consideration.

L 99/8

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Official Journal of the European Union

10.4.2008

Brussels, 22 February 2008

Sir,

We have the honour to acknowledge receipt of your letter of today’s date.

The European Communities and their Member States note that the Exchange of Letters between the
European Communities and their Member States and the former Yugoslav Republic of Macedonia, which takes
the place of signature of the Protocol to the Stabilisation and Association Agreement between the European
Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of
the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union,
has been accomplished and that this cannot be interpreted as acceptance or recognition by the European
Communities and their Member States in whatever form or content of a denomination other than the ‘former
Yugoslav Republic of Macedonia’.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

10.4.2008

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Official Journal of the European Union

L 99/9

ANNEX I

‘ANNEX IV(a)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS
ORIGINATING IN THE COMMUNITY

(Zero-duty tariff)

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

0105 19 20

0105 94

0105 99 10

0106 90 00 50

0206 10

0206 21

0206 22

0206 30

0206 41

0206 49

0206 80

0206 90

0208

0210 91

0210 92

0210 93

0210 99

0404

0408

0410

0601

0602 10

0602 20

0602 30

0602 40

1003 00 90 10

1209 30

2104 20 00 10

2309 90 91

1006 10 10

1007

1008

1103 11

1103 13 10

1103 13 90 10

1209 91

1209 99

1211

1212

1501

1503

2302

2307

2308

2309 90 10

2309 90 20

2309 90 31

1103 19 40

1517 90 99

2309 90 33

2309 90 95

2309 90 99 10

2401

4301

0703 10 19 10

0703 10 19 30

0703 90 00 10

0802 11

0802 12

0904 11

0904 12

1105

1108

1202

1209 22

1209 23

1209 24

1209 25

1001 10 00 10

1209 29

1701 12

1702 11

1702 19

1702 20

1702 30

1702 40

1702 60

1703

2309 90 35

2309 90 39

2309 90 41

2309 90 43

2309 90 49

2309 90 51

2309 90 53

2309 90 59

1002

2005 10 00 10

2309 90 70

ex 0713 20 00

Chick peas (garbanzos) — seed

ex 0713 31 00

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

ex 0713 32 00

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

ex 0713 39 00

Other beans for sowing

ex 0713 50 00

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

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Official Journal of the European Union

10.4.2008

ANNEX II

‘ANNEX IV(b)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS
ORIGINATING IN THE COMMUNITY

(Zero-duty tariff within tariff quotas)

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

CN code (1)

Description

2007

2008

2009

2010

2011 and beyond

0206 29

0207

0210 11
0210 12
0210 19

0401 20

(1) Tariff quota @ 0 %

(2) Applicable duty for exceeding
quantities

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

Meat and edible offal, of poultry of
heading 0105, fresh, chilled or fro-
zen

(1)

(t)

(2)

(% of
MFN)

(1)

(t)

(2)

(% of
MFN)

(1)

(t)

(2)

(% of
MFN)

(1)

(t)

(2)

(% of
MFN)

415

50

415

40

415

30

415

20

6 600

50

6 600

40

6 600

30

6 600

20

(1)

(t)

—

—

Meat of swine

50

80

50

70

50

60

50

50

—

(2)

(% of
MFN)

0

0

0

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

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

0402

Milk and cream concentrated or con-
taining added sugar or other sweeten-
ing matter

0405 10

Butter

0406 20
0406 30

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

470

50

470

40

470

30

470

20

—

0

1 250

120

50

70

1 250

130

40

70

1 250

140

30

70

1 250

150

20

70

—

160

0

70

0406 90

Other cheese

500

100

500

100

500

100

500

100

500

100

0802 31
0802 32

0805 10
0805 20
0805 40
0805 50

0901

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

Oranges, mandarins (including tan-
gerines and satsumas), clementines,
wilkings and similar citrus hybrids,
grapefruits (including pomelos), lem-
ons and limes, fresh or dried

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

60

80

60

70

60

60

60

50

8 000

50

8 000

40

8 000

30

8 000

20

—

—

10

80

10

70

10

60

10

50

—

0

0

0

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Official Journal of the European Union

L 99/11

CN code (1)

1601 00

Description

2007

2008

2009

2010

2011 and beyond

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

2 960

70

3 070

70

3 180

70

3 290

70

3 400

70

1602

Other prepared or preserved meat,
meat offal or blood

2003 10
2003 20 00

2005 70

2007 99

Mushrooms of the genus Agaricus;
truffles

Olives, prepared or preserved other-
wise than by vinegar or acetic acid,
not frozen

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

2009

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

1 570

70

1 640

70

1 710

70

1 780

70

1 850

70

50

100

50

100

50

100

50

100

50

100

1 600

50

1 600

40

1 600

30

1 600

20 —

50

80

50

70

50

60

50

50 —

0

0

300

100

300

100

300

100

300

100

300

100

2309 90 99 90 Preparations of a kind used in animal

12 000

70 12 000

70 12 000

70 12 000

70 12 000

70

feeding
Other

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs

Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

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Official Journal of the European Union

10.4.2008

ANNEX III

‘ANNEX IV(c)

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

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

CN code (1)

Description

Annual quantity
(tonnes)

Applicable duty
(% of MFN)

0201

Meat of bovine animals, fresh, chilled or frozen

300

0202

0203

0203

0406

Meat of swine, fresh, chilled or frozen

Meat of swine, fresh, chilled or frozen

Cheese and curd

0701 90

Potatoes, fresh or chilled

1209 21

Lucerne (alfalfa) seed

2 000

200

600

100

15

50

70

50

70

50

50

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Har-

monisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

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Official Journal of the European Union

L 99/13

ANNEX IV

‘ANNEX IV(d)

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

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

1102

1103 13 90 90

1103 19 10 00

1103 19 30 00

1103 19 50 00

1103 19 90 00

1103 20

1104

1106 10 00 00

1106 30

1107

1209 21 00 00

1509

1510 00

1514 99

1603 00

1701 91 00 00

1701 99 90 00

2007

2309’

0102 90 21 00

0102 90 29 00

0102 90 41 00

0102 90 49 00

0102 90 51 00

0102 90 59 00

0102 90 61 00

0102 90 69 00

0102 90 71 00

0102 90 79 00

0102 90 90 00

0105 11 19 00

0105 11 99 00

0105 12 00 00

0105 19 90 00

0105 99 20 00

0105 99 30 00

0105 99 50 00

0201 10 00 00

0201 20

0201 30 00 00

0202 10 00 00

0202 20

0202 30

0209 00 30 00

0209 00 90 00

0210 20

0405 20 90 00

0405 90

0602 90 30 00

0602 90 41 00

0602 90 45 00

0602 90 49 00

0602 90 51 00

0602 90 59 00

0602 90 70 00

0602 90 91 00

0602 90 99 00

0603

0604

0709 90 60 00

0710 80 10 00

0710 80 80 00

0710 80 85 00

0711 20

0712 20 00 00

0712 31 00 00

0712 32 00 00

0712 33 00 00

0712 39 00 00

0712 90 05 00

0712 90 19 00

0712 90 30 00

0712 90 50 00

0712 90 90 00

0802 21 00 00

0802 22 00 00

0802 31 00 00

0802 32 00 00

0802 40 00 00

0802 50 00 00

0802 60 00 00

0802 90 20 00

0802 90 50 00

0802 90 85 00

0803 00

0804

0805 90 00 00

0810 20

0810 40

0810 50 00 00

0810 60 00 00

0810 90

0811

0812

0813

0901

0902

1003 00 90 20

1003 00 90 90

1004 00 00 90

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Official Journal of the European Union

10.4.2008

ANNEX V

‘ANNEX V(c)

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

(referred to in Article 28(2))

CN code (1)

Description

Annual duty-free quota

0301 93 00

Carp live

75 tonnes

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Har-

monisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

(1) The applicable duty for exceeding quantities is laid down in Annex V(b).’

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Official Journal of the European Union

L 99/15

ANNEX VI

‘ANNEX II

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

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

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

CN code (1)

(1)

0403

0403 10

– Yoghurt:

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

– – – In powder, granules or other solid forms, of a milk fat

content, by weight:

0403 10 51 00 – – – – Not exceeding 1,5 %

0403 10 53 00 – – – – Exceeding 1,5 % but not exceeding 27 %

0403 10 59 00 – – – – Exceeding 27 %

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

0403 10 91 00 – – – – Not exceeding 3 %

0403 10 93 00 – – – – Exceeding 3 % but not exceeding 6 %

0403 10 99 00 – – – – Exceeding 6 %

0403 90

– Other:

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

– – – In powder, granules or other solid forms, of a milkfat

content, by weight:

0403 90 71 00 – – – – Not exceeding 1,5 %

0403 90 73 00 – – – – Exceeding 1,5 % but not exceeding 27 %

0403 90 79 00 – – – – Exceeding 27 %

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

0403 90 91 00 – – – – Not exceeding 3 %

0403 90 93 00 – – – – Exceeding 3 % but not exceeding 6 %

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

(1) For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota.

L 99/16

EN

Official Journal of the European Union

10.4.2008

CN code (1)

(1)

Description

(2)

0403 90 99 00 – – – – Exceeding 6 %

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

0405

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

0405 20

– Dairy spreads:

0405 20 10 00 – – Of a fat content, by weight, of 39 % or more but less

than 60 %

0405 20 30 00 – – Of a fat content, by weight, of 60 % or more but not

exceeding 75 %

0501 00 00 00 Human hair, unworked, whether or not washed or scoured;

waste of human hair

0502

0505

0506

0507

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other
brush making hair; waste of such bristles or hair

Skins and other parts of birds, with their feathers or down,
feathers and parts of feathers (whether or not with trimmed
edges) and down, not further worked than cleaned, disin-
fected or treated for preservation; powder and waste of feath-
ers or parts of feathers

Bones and horn-cores, unworked, defatted, simply prepared
(but not cut to shape), treated with acid or degelatinised;
powder and waste of these products

Ivory, tortoiseshell, whalebone and whalebone hair, horns,
antlers, hooves, nails, claws and beaks, unworked or simply
prepared but not cut to shape; powder and waste of these
products

0508 00 00 00 Coral and similar materials, unworked or simply prepared
but not otherwise worked; shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or simply prepared
but not cut to shape, powder and waste thereof

0510 00 00 00 Ambergris, castoreum, civet and musk; cantharides; bile,
whether or not dried; glands and other animal products used
in the preparation of pharmaceutical products, fresh chilled,
frozen or otherwise provisionally preserved:

0511

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

– Other:

0511 99

– – Other:

– – – Natural sponges of animal origin:

0511 99 31 00 – – – – Raw

0511 99 39 00 – – – – Other

0511 99 85

– – – Other:

80 % of
MFN

80 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0710

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

0710 40 00 00 – Sweetcorn

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

0

0

0

0

0

0

0

0

0

0

0

0

0

10.4.2008

EN

Official Journal of the European Union

L 99/17

CN code (1)

(1)

0711

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate
consumption:

0711 90

– Other vegetables; mixtures of vegetables:

– – Vegetables

0711 90 30 00 – – – Sweetcorn

0903 00 00 00 Maté

1212

Locust beans, seaweeds and other algae, sugar beet and sugar
cane, fresh, chilled, frozen or dried, whether or not ground;
fruit stones and kernels and other vegetable products (includ-
ing unroasted chicory roots of the variety Cichorium intybus
sativum) of a kind used primarily for human consumption,
not elsewhere specified or included:

1212 20 00 00 – Seaweeds and other algae

1302

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

– Vegetable saps and extracts:

1302 12 00 00 – – Of liquorice

1302 13 00 00 – – Of hops

1302 19

– – Other:

1302 19 80

– – – Other:

1302 20

– Pectic substances, pectinates and pectates

– Mucilages and thickeners, whether or not modified,

derived from vegetable products:

1302 31 00 00 – – Agar-agar

1302 32

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

1302 32 10 00 – – – Of locust beans or locust bean seeds

1401

Vegetable materials of a kind used primarily for plaiting (for
example, bamboos, rattans, reeds, rushes, osier, raffia,
cleaned, bleached or dyed cereal straw, and lime bark)

1404

Vegetable products not elsewhere specified or included

1505 00

Wool grease and fatty substances derived therefrom (includ-
ing lanolin)

1506 00 00 00 Other animal fats and oils and their fractions, whether or not

refined, but not chemically modified

80 % of
MFN

80 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

L 99/18

EN

Official Journal of the European Union

10.4.2008

CN code (1)

(1)

1515

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

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

1515 90

– Other:

1515 90 11

– – Tung oil; jojoba and oiticica oils; myrtle wax and Japan

0

wax; their fractions:

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10 00 – – Hydrogenated castor oil, so-called ‘opal-wax’

0

0

0

0

0

0

0

0

0

1517

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

1517 10

– Margarine, excluding liquid margarine:

1517 10 10 00 – – Containing, by weight, more than 10 % but not more

MFN

MFN

MFN

MFN

MFN

than 15 % of milk fats

1517 90

– Other:

1517 90 10 00 – – Containing, by weight, more than 10 % but not more

MFN

MFN

MFN

MFN

MFN

than 15 % of milk fats

– – Other:

1517 90 93 00 – – – Edible mixtures or preparations of a kind used as
mould release preparations

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

1518 00

Animal or vegetable fats and oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised by
heat in vacuum or in inert gas or otherwise chemically modi-
fied, excluding those of heading 1516; inedible mixtures or
preparations of animal or vegetable fats or oils or of fractions
of different fats or oils of this Chapter, not elsewhere speci-
fied or included

1520 00 00 00 Glycerol, crude; glycerol waters and glycerol lyes

1521

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

1522 00

Degras; residues resulting from the treatment of fatty sub-
stances or animal or vegetable waxes:

1522 00 10 00 – Degras

1702

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

1702 50 00 00 – Chemically pure fructose

1702 90

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

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1702 90 10 00 – – Chemically pure maltose

MFN

MFN

MFN

MFN

MFN

10.4.2008

EN

Official Journal of the European Union

L 99/19

CN code (1)

(1)

1704

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

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

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

1803

Cocoa paste, whether or not defatted

1804 00 00 00 Cocoa butter, fat and oil

1805 00 00 00 Cocoa powder, not containing added sugar or other

sweetening matter

1806

Chocolate and other food preparations containing cocoa:

1806 10

– Cocoa powder, containing added sugar or other sweeten-

ing matter

1806 20

– 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 con-
tent exceeding 2 kg

– Other, in blocks, slabs or bars:

1806 31 00 00 – – Filled

1806 32

– – Not filled

1806 90

– Other

1901

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

0

0

0

0

0

0

0

0

0

0

0

0

35 % of
MFN

50 % of
MFN

25 % of
MFN

50 % of
MFN

15 % of
MFN

50 % of
MFN

5 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

1901 10 00 00 – Preparations for infant use, put up for retail sale

0

0

0

0

1901 20 00 00 – Mixes and doughs for the preparation of bakers’ wares of

heading 1905

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

1901 90

– Other

0

0

0

0

0

0

0

0

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

0

0

0

1902

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

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00 00 – – Containing eggs

1902 19

– – Other

1902 20

– Stuffed pasta, whether or not cooked or otherwise pre-

pared:

– – Other:

1902 20 91 00 – – – Cooked

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

L 99/20

EN

Official Journal of the European Union

10.4.2008

Description

(2)

CN code (1)

(1)

1902 20 99 00 – – – Other

1902 30

– Other pasta

1902 40

– Couscous

Rate of duty (%)

2007

(3)

50 % of
MFN

50 % of
MFN

50 % of
MFN

2008

(4)

50 % of
MFN

50 % of
MFN

50 % of
MFN

2009

(5)

50 % of
MFN

50 % of
MFN

50 % of
MFN

2010

2011 and after

(6)

(7)

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

1903 00 00 00 Tapioca and substitutes thereof prepared from starch, in the

0

0

0

0

0

1904

1905

2001

form of flakes, grains, pearls, siftings or similar forms

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

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

Vegetables, fruits, nuts and other edible parts of plants, pre-
pared or preserved by vinegar or acetic acid:

2001 90

– Other:

2001 90 30 00 – – Sweet corn (Zea mays var. saccharata)

2001 90 40 00 – – Yams, sweet potatoes and similar edible parts of plants

containing 5 % or more by weight of starch

2001 90 60 00 – – Palm hearts

2004

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

2004 10

– Potatoes:

– – Other:

MFN

MFN

MFN

MFN

MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

80 % of
MFN

80 % of
MFN

80 % of
MFN

70 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

2004 10 91 00 – – – In the form of flour, meal or flakes

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

2004 90

– Other vegetables and mixtures of vegetables:

2004 90 10 00 – – Sweet corn (Zea mays var. saccharata)

2005

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

2005 20

– Potatoes:

2005 20 10 00 – – In the form of flour, meal or flakes

2005 80 00 00 – Sweet corn (Zea mays var. saccharata)

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

80 % of
MFN

80 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

0

0

0

0

0

0

0

10.4.2008

EN

Official Journal of the European Union

L 99/21

CN code (1)

(1)

2008

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included:

– Nuts, groundnuts and other seeds, whether or not mixed

together:

2101

2102

2103

2008 11

– – Groundnuts:

2008 11 10 00 – – – Peanut butter

– Other, including mixtures other than those of subhead-

ing 2008 19:

2008 91 00 00 – – Palm hearts

2008 99

– – Other:

– – – Not containing added spirit:

– – – – Not containing added sugar:

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

2008 99 85 00 – – – – – Maize (corn), other than sweet corn (Zea mays var.

saccharata)

80 % of
MFN

2008 99 91 00 – – – – – Yams, sweet potatoes and similar edible parts of
plants, containing 5 % or more by weight of starch

80 % of
MFN

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

80 % of
MFN

70 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

0

0

0

0

0

Yeasts (active or inactive); other single-cell micro-organisms,
dead (but not including vaccines of heading 3002); prepared
baking powders:

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

MFN

MFN

MFN

MFN

MFN

2103 10 00 00 – Soya sauce

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

0

2103 20 00 00 – Tomato ketchup and other tomato sauces

MFN

MFN

MFN

MFN

MFN

2103 30

– Mustard flour and meal and prepared mustard

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

2103 90

– – Other:

2103 90 10 00 – – Mango chutney, liquid

2103 90 30 00 – – Aromatic bitters of an alcoholic strength by volume of
44,2 to 49,2 % volume containing from 1,5 to 6 % by
weight of gentian, spices and various ingredients and
from 4 to 10 % of sugar, in containers holding 0,5 litre
or less

2103 90 90

– – Other:

2103 90 90 10 – – – Combined herbs pepper based

80 % of
MFN

80 % of
MFN

70 % of
MFN

70 % of
MFN

60 % of
MFN

60 % of
MFN

50 % of
MFN

50 % of
MFN

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

0

0

0

0

L 99/22

EN

Official Journal of the European Union

10.4.2008

CN code (1)

(1)

Description

(2)

2103 90 90 50 – – – Mayonnaise

2103 90 90 90 – – – Other

Rate of duty (%)

2007

(3)

MFN

2008

(4)

MFN

2009

(5)

MFN

(6)

MFN

2010

2011 and after

(7)

MFN

0

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

2104

Soups and broths and preparations therefor; homogenised
composite food preparations:

2104 10

– Soups and broths and preparations therefor

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

2104 20 00

– Homogenised composite food preparations:

2104 20 00 10 – – Children food in packaging net weighing up to 250 g

2104 20 00 90 – – Diet food in packaging net weighing up to 250 g

0

0

0

0

0

0

0

0

2105 00

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

35 % of
MFN

25 % of
MFN

15 % of
MFN

5 % of
MFN

2106

Food preparations not elsewhere specified or included:

2106 10

– Protein concentrates and textured protein substances

0

0

0

0

2106 90

– Other:

2106 90 20 00 – – Compound alcoholic preparations, other than those
based on odoriferous substances, of a kind used for the
manufacture of beverages

35 % of
MFN

25 % of
MFN

15 % of
MFN

5 % of
MFN

– – Other:

2106 90 92 00 – – – Containing no milk fats, sucrose, isoglucose, glucose
or starch or containing, by weight, less than 1,5 %
milk fat, 5 % sucrose or isoglucose, 5 % glucose or
starch

2106 90 98

– – – Other:

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

2201

2202

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

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

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

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

50 % of
MFN

2203 00

Beer made from malt

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

0

0

0

0

0

0

0

0

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

80 % of
MFN

70 % of
MFN

60 % of
MFN

50 % of
MFN

Undenatured ethyl alcohol of an alcoholic strength by vol-
ume of less than 80 % vol; spirits, liqueurs and other spiritu-
ous beverages

0

0

0

0

2205

2207

2208

0

0

0

0

10.4.2008

EN

Official Journal of the European Union

L 99/23

CN code (1)

(1)

2402

2403

2905

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

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

70 % of
MFN

70 % of
MFN

70 % of
MFN

70 % of
MFN

70 % of
MFN

Other manufactured tobacco and manufactured tobacco
substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco
extracts and essences

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

– Other polyhydric alcohols:

MFN

MFN

MFN

MFN

MFN

2905 43 00 00 – – Mannitol

2905 44

– – D-glucitol (sorbitol)

2905 45 00 00 – – Glycerol

3301

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

3301 90

– Other:

3301 90 10 00 – – Terpenic by-products of the deterpenation of essential

oils

– – Extracted oleoresins:

3301 90 21 00 – – – Of liquorice and hops

3301 90 30 00 – – – Other

3302

Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these sub-
stances, of a kind used as raw materials in industry; other
preparations based on odoriferous substances, of a kind used
for the manufacture of beverages:

3302 10

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

– – Of the type used in the drink industries:

– – – Preparations containing all flavouring agents charac-

terising a beverage:

3302 10 10 00 – – – – Of an actual alcoholic strength by volume exceed-

ing 0,5 %

– – – – Other:

3302 10 21 00 – – – – – Containing no milkfats, sucrose, isoglucose, glu-
cose, or starch or containing, by weight, less than
1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glu-
cose or starch

3302 10 29 00 – – – – – Other

3501

Casein, caseinates and other casein derivates; casein glues:

3501 10

– Casein

3501 90

– Other:

3501 90 90 00 – – Other

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

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CN code (1)

(1)

3505

Description

(2)

Rate of duty (%)

2007

(3)

2008

(4)

2009

(5)

2010

2011 and after

(6)

(7)

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

(for

3505 10

– Dextrins and other modified starches:

3505 10 10 00 – – Dextrins

– – Other modified starches:

3505 10 90 00 – – – Other

3505 20

– Glues

3809

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

3809 10

– With a basis of amylaceouos substances

3823

3824

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

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

3824 60

– Sorbitol other than that of subheading 2905 44

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs

Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

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ANNEX VII

‘ANNEX III

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER
YUGOSLAV REPUBLIC OF MACEDONIA (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) (1)

Description

Annual duty-free
quota

CN code (1)

1517 10

1704 90

1806

1902

1905

1905 31
1905 32

1905 90

2101 11

2101 12

Margarine, excluding liquid margarine

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

Chocolate and other food preparations containing cocoa

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

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

Sweet biscuits; waffles and wafers

Other

Extracts, essences and concentrates

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

100 tonnes

265 tonnes

350 tonnes

100 tonnes

430 tonnes

330 tonnes

150 tonnes

5 tonnes

200 tonnes

50 tonnes

2103 30 90

Prepared mustard

2105

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

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Har-

monisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER
YUGOSLAV REPUBLIC OF MACEDONIA (CONCESSIONS WITHIN TARIFF QUOTAS) (1)

CN code (1)

2201

Description

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

Annual quantity
(tonnes)

Applicable duty
within Tariff
Quotas (%)

150

12

(1) As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Har-

monisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

(1) The applicable duty for exceeding quantities is laid down in Annex II.’

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Official Journal of the European Union

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ANNEX VIII

‘1.

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

CN code

Description

Applicable
duty

Year 2007
quantities (hl)

Yearly
adjustments as
of 2008 (hl)

Special
provisions

ex 2204 10

Quality sparkling wine

Exemption

49 000

+ 6 000

ex 2204 21

Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

Exemption

350 000

– 6 000

(1)

(1)

(1) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above

6 000 hl from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.’

‘3.

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

CN code

Description

Applicable
duty

Year 2007
quantities (hl)

Yearly
adjustments as
of 2008 (hl)

Special
provisions’

ex 2204 10

Quality sparkling wine

Exemption

12 000

+ 300

ex 2204 21

Wine of fresh grapes

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ANNEX IX

‘PROTOCOL 4

CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF
ADMINISTRATIVE COOPERATION FOR THE APPLICATION OF THE PROVISIONS OF THIS AGREEMENT
BETWEEN THE COMMUNITY AND THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA

Article 1

Definitions

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Article 2

General requirements

Article 3

Cumulation in the Community

Article 4

Cumulation in the former Yugoslav Republic of Macedonia

Article 5

Wholly obtained products

Article 6

Sufficiently worked or processed products

Article 7

Insufficient working or processing

Article 8

Unit of qualification

Article 9

Accessories, spare parts and tools

Article 10

Sets

Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Article 13

Direct transport

Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Article 17

Procedure for the issue of a movement certificate EUR.1

Article 18 Movement certificates EUR.1 issued retrospectively

Article 19

Issue of a duplicate movement certificate EUR.1

Article 20

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

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Article 21

Accounting segregation

Article 22

Conditions for making out an invoice declaration

Article 23

Approved exporter

Article 24

Validity of proof of origin

Article 25

Submission of proof of origin

Article 26

Importation by instalments

Article 27

Exemptions from proof of origin

Article 28

Supporting documents

Article 29

Preservation of proof of origin and supporting documents

Article 30

Discrepancies and formal errors

Article 31

Amounts expressed in euro

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

TITLE VI

Article 32 Mutual assistance

Article 33

Verification of proofs of origin

Article 34

Dispute settlement

Article 35

Penalties

Article 36

Free zones

Article 37

Application of the Protocol

Article 38

Special conditions

TITLE VII

CEUTA AND MELILLA

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

LIST OF ANNEXES

Annex I:

Introductory notes to the list in Annex II

Annex II:

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

Annex III:

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

Annex IV:

Text of the invoice declaration

Annex V:

Products excluded from the cumulation provided for in Article 3 and Article 4

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

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TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a)

“manufacture” means any kind of working or processing including assembly or specific operations;

(b)

“material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c)

“product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d)

“goods” means both materials and products;

(e)

(f)

(g)

“customs value” means the value as determined in accordance with the 1994 Agreement on implementation of
Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

“ex-works price” means the price paid for the product ex-works to the manufacturer in the Community or in the former
Yugoslav Republic of Macedonia in whose undertaking the last working or processing is carried out, provided the price
includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product
obtained is exported;

“value of materials” means the customs value at the time of importation of the non-originating materials used, or, if
this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in
the former Yugoslav Republic of Macedonia;

(h)

“value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

(i)

(j)

“value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated
which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or can-
not be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav
Republic of Macedonia;

“chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature which makes
up the Harmonised Commodity Description and Coding System, referred to in this Protocol as “the Harmonised Sys-
tem” or “HS”;

(k)

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

(l)

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

(m)

“territories” includes territorial waters.

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

TITLE II

Article 2

General requirements

For the purpose of implementing this Agreement, the following products shall be considered as originating in the

1.
Community:

(a)

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

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

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For the purpose of implementing this Agreement, the following products shall be considered as originating in the

2.
former Yugoslav Republic of Macedonia:

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5;

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

Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if
such products are obtained there, incorporating materials originating in the former Yugoslav Republic of Macedonia, in the
Community, in any country or territory participating in the European Union’s Stabilisation and Association process (1) or
incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey Association Council of
22 December 1995 (2) applies provided that the working or processing carried out in the Community goes beyond the
operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or
processing.

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

Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any work-

3.
ing or processing in the Community, retain their origin if exported into one of these countries or territories.

4.

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

(a)

a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994
(GATT) is applicable between the countries or territories involved in the acquisition of the originating status and the
country of destination;

(b) materials and products have acquired originating status by the application of rules of origin identical to those given in

this Protocol; and

(c)

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

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

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

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

(1) As defined in the Conclusions of the Council in April 1997 and Commission Communication of May 1999 on the establishment of the

Stabilisation and Association process with Western Balkan countries.

(2) Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 applies to products other than agricultural products as
defined in the Agreement establishing an Association between the European Economic Community and Turkey and other than coal and
steel products as defined in the Agreement between the European Coal and Steel Community and the Republic of Turkey on trade in prod-
ucts covered by the treaty establishing the European Coal and Steel Community.

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Article 4

Cumulation in the former Yugoslav Republic of Macedonia

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the former Yugoslav
Republic of Macedonia if such products are obtained there, incorporating materials originating in the Community, the former
Yugoslav Republic of Macedonia, or in any country or territory participating in the European Union’s Stabilisation and Asso-
ciation Process (1) or incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey
Association Council of 22 December 1995 (2) applies, provided that the working or processing carried out in the former
Yugoslav Republic of Macedonia goes beyond the operations referred to in Article 7. It shall not be necessary for such mate-
rials to have undergone sufficient working or processing.

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

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

4.

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

(a)

a preferential trade agreement in accordance with Article XXIV of GATT is applicable between the countries or terri-
tories involved in the acquisition of the originating status and the country of destination;

(b) materials and products have acquired originating status by the application of rules of origin identical to those given in

this Protocol; and

(c)

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

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

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

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

Article 5

Wholly obtained products

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

1.
Macedonia:

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

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d) products from live animals raised there;

(e)

products obtained by hunting or fishing conducted there;

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the
former Yugoslav Republic of Macedonia by their vessels;

(1) As defined in the Conclusions of the Council in April 1997 and Commission Communication of May 1999 on the establishment of the

Stabilisation and Association process with Western Balkan countries.

(2) Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 applies to products other than agricultural products as
defined in the Agreement establishing an Association between the European Economic Community and Turkey and other than coal and
steel products as defined in the Agreement between the European Coal and Steel Community and the Republic of Turkey on trade in prod-
ucts covered by the treaty establishing the European Coal and Steel Community.

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

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

use as waste;

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

(j)

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

(k)

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

2.

The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in a Member State or in the former Yugoslav Republic of Macedonia;

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

(c) which are owned to an extent of at least 50 per cent by nationals of a Member State or of the former Yugoslav Repub-
lic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chair-
man of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals
of a Member State or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partner-
ships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said
States;

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

and

(e)

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

Article 6

Sufficiently worked or processed products

For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or pro-

1.
cessed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to in the first subparagraph indicate, for all products covered by the Agreement, the working or pro-
cessing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such
materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is
used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply
to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

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 product may nevertheless be used, provided that:

(a)

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

(b)

any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through
the application of this paragraph.

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

3.

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

Article 7

Insufficient working or processing

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

(a)

preserving operations to ensure that the products remain in good condition during transport and storage;

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(b) breaking-up and assembly of packages;

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

(d)

ironing or pressing of textiles;

(e)

simple painting and polishing operations;

(f)

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

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

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

(i)

(j)

(k)

sharpening, simple grinding or simple cutting;

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

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

(l)

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

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

(n)

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

(o)

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

(p)

slaughter of animals.

2.
All operations carried out either in the Community or in the former Yugoslav Republic of Macedonia on a given prod-
uct shall be considered together when determining whether the working or processing undergone by that product is to be
regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is

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

It follows that:

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

a single heading, the whole constitutes the unit of qualification;

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

System, each product must be taken individually when applying the provisions of this Protocol.

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products
are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall
be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the
ex-works price of the set.

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Article 11

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which
might be used in its manufacture:

(a)

energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d)

goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.
Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating sta-
tus set out in Title II must be fulfilled without interruption in the Community or in the former Yugoslav Republic of
Macedonia.

2.
Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from the former
Yugoslav Republic of Macedonia to another country return, they must be considered as non-originating, unless it can be
demonstrated to the satisfaction of the customs authorities that:

(a)

the returning goods are the same as those exported; and

(b)

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

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

(a)

the said materials are wholly obtained in the Community or in the former Yugoslav Republic of Macedonia or have
undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

(i)

the re-imported goods have been obtained by working or processing the exported materials; and

(ii)

the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by apply-
ing the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which
originating status is claimed.

4.
For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to
working or processing done outside the Community or the former Yugoslav Republic of Macedonia. But where, in the list
in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the
originating status of the end product, the total value of the non-originating materials incorporated in the territory of the
party concerned, taken together with the total added value acquired outside the Community or the former Yugoslav Repub-
lic of Macedonia by applying the provisions of this Article, shall not exceed the stated percentage.

5.
For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all costs
arising outside the Community or the former Yugoslav Republic of Macedonia, including the value of the materials incor-
porated there.

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The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list
6.
in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is
applied.

7.

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

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

Article 13

Direct transport

The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of
1.
this Protocol, which are transported directly between the Community and the former Yugoslav Republic of Macedonia or
through the territories of the other countries or territories referred to in Articles 3 and 4. However, products constituting
one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or tem-
porary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the
country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed
to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or the former Yugo-
slav Republic of Macedonia.

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

(b)

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

(i)

giving an exact description of the products;

(ii)

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

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

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after
1.
the exhibition for importation in the Community or in the former Yugoslav Republic of Macedonia shall benefit on impor-
tation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a)

(b)

(c)

(d)

an exporter has consigned these products from the Community or from the former Yugoslav Republic of Macedonia
to the country in which the exhibition is held and has exhibited them there;

the products have been sold or otherwise disposed of by that exporter to a person in the Community or in the former
Yugoslav Republic of Macedonia;

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

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

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

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1.
Non-originating materials used in the manufacture of products originating in the Community, in the former Yugoslav
Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 for which a proof of
origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in the
former Yugoslav Republic of Macedonia to drawback of, or exemption from, customs duties of whatever kind.

2.
The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or com-
plete, of customs duties or charges having an equivalent effect, applicable in the Community or in the former Yugoslav
Republic of Macedonia to materials used in the manufacture, where such refund, remission or non-payment applies,
expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home
use there.

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

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

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

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

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

(a)

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

(b)

in the cases specified in Article 22(1), a declaration, subsequently referred to as the “invoice declaration”, given by the
exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in
sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

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

Article 17

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.

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For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and
2.
the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in
which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If
they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in
the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line
must be drawn below the last line of the description, the empty space being crossed through.

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

4.
A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of
the former Yugoslav Republic of Macedonia if the products concerned can be considered as products originating in the Com-
munity, the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3
and 4 and fulfil the other requirements of this Protocol.

5.
The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating
status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the
right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appro-
priate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check
whether the space reserved for the description of the products has been completed in such a manner as to exclude all pos-
sibility 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 18

Movement certificates EUR.1 issued retrospectively

Notwithstanding Article 17(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 the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation

2.
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 must be endorsed with the following phrase in English:

“ISSUED RETROSPECTIVELY”.

5.

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

Article 19

Issue of a duplicate movement certificate EUR.1

In the event of 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 must be endorsed with the following word in English:

“DUPLICATE”.

The endorsement referred to in paragraph 2 shall be inserted in the “Remarks” box of the duplicate movement cer-

3.
tificate EUR.1.

The duplicate, which must 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 20

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

Article 21

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating
materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned,
authorise the so-called “accounting segregation” method to be used for managing such stocks.

2.
This method must be able to ensure that, for a specific reference-period, the number of products obtained which could
be considered as “originating” is the same as that which would have been obtained if there had been physical segregation of
the stocks.

3.

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

This method is recorded and applied on the basis of the general accounting principles applicable in the country where

4.
the product was manufactured.

5.
The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of prod-
ucts which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a state-
ment of how the quantities have been managed.

6.
The customs authorities shall monitor the use made of the authorization and may withdraw it at any time whenever
the beneficiary makes improper use of the authorization in any manner whatsoever or fails to fulfil any of the other con-
ditions laid down in this Protocol.

Article 22

Conditions for making out an invoice declaration

1.

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

(a)

by an approved exporter within the meaning of Article 23; or

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

value does not exceed EUR 6 000.

2.
An invoice declaration may be made out if the products concerned can be considered as products originating in the
Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in
Articles 3 and 4 and fulfil the other requirements of this Protocol.

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

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An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery
4.
note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic
versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the
declaration is hand-written, it shall be written in ink in printed characters.

Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter
5.
within the meaning of Article 23 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.

An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after
6.
exportation on condition that it is presented in the importing country no longer than two years after the importation of the
products to which it relates.

Article 23

Approved exporter

1.
The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as “approved
exporter”, who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective
of the value of the products concerned. An exporter seeking such authorization must offer to the satisfaction of the customs
authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other
requirements of this Protocol.

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 authorization number which shall appear on

3.
the invoice declaration.

4.

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

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

Article 24

Validity of proof of origin

A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submit-

1.
ted within the said period to the customs authorities of the importing country.

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

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

Article 25

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures
applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import
declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required
for the implementation of the Agreement.

Article 26

Importation by instalments

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

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Article 27

Exemptions from proof of origin

1.
Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage
shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products
are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no
doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the cus-
toms declaration CN22/CN23 or on a sheet of paper annexed to that document.

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

Furthermore, the total value of these products shall 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 28

Supporting documents

The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving that products covered by a move-
ment certificate EUR.1 or an invoice declaration can be considered as products originating in the Community, in the former
Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the
other requirements of this Protocol may consist inter alia of the following:

(a)

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

(b) documents proving the originating status of materials used, issued or made out in the Community or in the former

Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in the Community or in the former Yugoslav Republic of
Macedonia, issued or made out in the Community or in the former Yugoslav Republic of Macedonia, where these docu-
ments are used in accordance with domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made
out in the Community or in the former Yugoslav Republic of Macedonia in accordance with this Protocol, or in one of
the other countries or territories referred to in Articles 3 and 4, in accordance with rules of origin which are identical
to the rules in this Protocol;

(e)

appropriate evidence concerning working or processing undergone outside the Community or the former Yugoslav
Republic of Macedonia by application of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

Preservation of proof of origin and supporting documents

The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents

1.
referred to in Article 17(3).

The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as

2.
well as the documents referred to in Article 22(3).

The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three

3.
years the application form referred to in Article 17(2).

The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1

4.
and the invoice declarations submitted to them.

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Article 30

Discrepancies and formal errors

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

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

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

Article 31

Amounts expressed in euro

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

A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(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 at the first working day of October. The amounts shall be communicated to the European Commission
by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries con-
cerned of the relevant amounts.

4.
A country may round up or down the amount resulting from the conversion into its national currency of an amount
expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than
5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time
of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in
an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained
unchanged if the conversion would result in a decrease in that equivalent value.

5.
The amounts expressed in euro shall be reviewed by the Stabilisation and Association Committee at the request of the
Community or of the former Yugoslav Republic of Macedonia. When carrying out this review, the Stabilisation and Asso-
ciation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this pur-
pose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

1.
The customs authorities of the Member States of the Community and of the former Yugoslav Republic of Macedonia
shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs
offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for veri-
fying those certificates and invoice declarations.

In order to ensure the proper application of this Protocol, the Community and the former Yugoslav Republic of Mace-
2.
donia shall assist each other, through the competent customs administrations, in checking the authenticity of the move-
ment certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33

Verification of proofs of origin

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

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

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

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

If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply
6.
does not contain sufficient information to determine the authenticity of the document in question or the real origin of the
products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 34

Dispute settlement

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

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

Article 35

Penalties

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

Article 36

Free zones

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

2.
By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community
or in the former Yugoslav Republic of Macedonia are imported into a free zone under cover of a proof of origin and undergo
treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if
the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

1.

The term “Community” used in Article 2 does not cover Ceuta or Melilla.

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Products originating in the former Yugoslav Republic of Macedonia, when imported into Ceuta or Melilla, shall enjoy
2.
in all respects the same customs regime as that which is applied to products originating in the customs territory of the Com-
munity under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European
Communities. The former Yugoslav Republic of Macedonia shall grant to imports of products covered by the Agreement
and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and origi-
nating in the Community.

For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol

3.
shall apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be

1.
considered as:

1.

products originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a)

are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

(ii)

those products are originating in the former Yugoslav Republic of Macedonia or in the Community, pro-
vided that they have been submitted to working or processing which goes beyond the operations referred to
in Article 7;

2.

products originating in the former Yugoslav Republic of Macedonia:

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia;

(b) products obtained in the former Yugoslav Republic of Macedonia, in the manufacture of which products other

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

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

(ii)

those products are originating in Ceuta and Melilla or in the Community, provided that they have been sub-
mitted to working or processing which goes beyond the operations referred to in Article 7.

2.

Ceuta and Melilla shall be considered as a single territory.

3.
The exporter or his authorised representative shall enter “The former Yugoslav Republic of Macedonia” and “Ceuta and
Melilla” in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating
in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4.

The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

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

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ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
meaning of Article 6 of the Protocol.

Note 2:

2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter
number used in the Harmonised System and the second column gives the description of goods used in that system for
that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some
cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to
the part of that heading as described in column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description
of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products
which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped
together in column 1.

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

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

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

Note 3:

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

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging”
of heading ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating sta-
tus by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-
calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the
Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the
non-originating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more
working or processing also confers originating status; conversely, the carrying-out of less working or processing can-
not confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture,
may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a
later stage is not.

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

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

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

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

Example:

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

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

Example:

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

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

Example:

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

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

Note 4:

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

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

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

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

of headings 5501 to 5507.

Note 5:

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

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

two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

Example:

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

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Example:

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

Example:

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

Example:

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

5.3.

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

5.4.

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

Note 6:

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

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

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

Example:

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

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

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

Note 7:

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the

following:

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

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(f)

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

(g) polymerisation;

(h)

alkylation;

(i)

isomerisation.

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

(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g) polymerisation;

(h)

alkylation;

(i)

isomerisation;

(j)

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

(k)

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

(l)

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

(m)

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

(n)

(o)

in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-
frequency electrical brush-discharge;

in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax con-
taining by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

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

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ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 1

Live animals

All the animals of Chapter 1 shall
be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the mate-
rials of Chapters 1 and 2 used are
wholly obtained

Chapter 3

Fish and crustaceans, mol-
luscs and other aquatic inver-
tebrates

Manufacture in which all the mate-
rials of Chapter 3 used are wholly
obtained

ex Chapter 4

0403

Dairy produce; birds’ eggs;
natural honey; edible prod-
ucts of animal origin, not
elsewhere specified or
included; except for:

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 fla-
voured or containing added
fruit, nuts or cocoa

Manufacture in which all the mate-
rials of Chapter 4 used are wholly
obtained

Manufacture in which:

— all the materials of Chapter 4
used are wholly obtained,

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

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

ex Chapter 5

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

Manufacture in which all the mate-
rials of Chapter 5 used are wholly
obtained

ex 0502

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

Cleaning, disinfecting, sorting and
straightening of bristles and hair

Chapter 6

Live trees and other plants;
bulbs, roots and the like; cut
flowers and ornamental foli-
age

Manufacture in which:

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

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

— the value of all the materials

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

Chapter 7

Edible vegetables and certain
roots and tubers

Manufacture in which all the mate-
rials of Chapter 7 used are wholly
obtained

Chapter 8

Edible fruit and nuts; peel of
citrus fruits or melons

Manufacture in which:

— all the fruit and nuts used are

wholly obtained, and

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

ex Chapter 9

Coffee, tea, maté and spices;
except for:

Manufacture in which all the mate-
rials of Chapter 9 used are wholly
obtained

0901

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

Manufacture from materials of any
heading

0902

Tea, whether or not flavoured Manufacture from materials of any

heading

ex 0910

Mixtures of spices

Manufacture from materials of any
heading

Chapter 10

Cereals

Manufacture in which all the mate-
rials of Chapter 10 used are wholly
obtained

ex Chapter 11

Products of the milling indus-
try; malt; starches; inulin;
wheat gluten; except for:

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

ex 1106

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

Drying and milling of leguminous
vegetables of heading 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 mate-
rials of Chapter 12 used are wholly
obtained

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HS heading

Description of product

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

(1)

1301

1302

(2)

(3)

or

(4)

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

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

Vegetable saps and extracts;
pectic substances, pectinates
and pectates; agar-agar and
other mucilages and thicken-
ers, whether or not modified,
derived from vegetable prod-
ucts:

– Mucilages and thickeners,
modified, derived from
vegetable products

Manufacture from non-modified
mucilages and thickeners

– Other

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

Chapter 14

Vegetable plaiting materials;
vegetable products not else-
where specified or included

Manufacture in which all the mate-
rials of Chapter 14 used are wholly
obtained

ex Chapter 15

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

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

1501

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

– Fats from bones or waste

– Other

1502

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

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

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

– Fats from bones or waste

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

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture in which all the mate-
rials of Chapter 2 used are wholly
obtained

1504

Fats and oils and their frac-
tions, of fish or marine mam-
mals, whether or not refined,
but not chemically modified:

– Solid fractions

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

– Other

Manufacture in which all the mate-
rials of Chapters 2 and 3 used are
wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool
grease of heading 1505

1506

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

– Solid fractions

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

– Other

Manufacture in which all the mate-
rials of Chapter 2 used are wholly
obtained

1507 to
1515

Vegetable oils and their frac-
tions:

– 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 food-
stuffs for human con-
sumption

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

– Solid fractions, except for

that of jojoba oil

Manufacture from other materials
of headings 1507 to 1515

– Other

Manufacture in which all the veg-
etable materials used are wholly
obtained

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HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

1516

1517

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 pre-
pared

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

Chapter 16

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

Manufacture in which:

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

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

Manufacture in which:

— all the materials of Chapters 2

and 4 used are wholly
obtained, and

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

Manufacture:

— from animals of Chapter 1,

and/or

— in which all the materials of

Chapter 3 used are wholly
obtained

ex Chapter 17

Sugars and sugar confection-
ery; except for:

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

ex 1701

1702

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

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

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

– Chemically-pure maltose

and fructose

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

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other sugars in solid

form, containing added
flavouring or colouring
matter

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

– Other

Manufacture in which all the mate-
rials used are originating

ex 1703

Molasses resulting from the
extraction or refining of
sugar, containing added fla-
vouring or colouring matter

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

1704

Sugar confectionery (includ-
ing white chocolate), not
containing cocoa

Manufacture:

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

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

Chapter 18

Cocoa and cocoa prepara-
tions

Manufacture:

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

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

1901

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

– Malt extract

Manufacture from cereals of Chap-
ter 10

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

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

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

1902

Pasta, whether or not cooked
or stuffed (with meat or other
substances) or otherwise pre-
pared, 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 cereals
and derivatives (except durum
wheat and its derivatives) used are
wholly obtained

– Containing more than

Manufacture in which:

20 % by weight of meat,
meat offal, fish, crusta-
ceans or molluscs

— all the cereals and their deriva-
tives (except durum wheat and
its derivatives) used are wholly
obtained, and

— all the materials of Chapters 2

and 3 used are wholly
obtained

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

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

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

Manufacture:

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

— in which all the cereals and

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

1903

1904

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

1905

Bread, pastry, cakes, biscuits
and other bakers’ wares,
whether or not containing
cocoa; communion wafers,
empty cachets of a kind suit-
able 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 are wholly
obtained

ex 2001

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

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

ex 2004 and
ex 2005

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

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

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

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

2006

2007

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

Manufacture:

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

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

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

ex 2008

– Nuts, not containing
added sugar or spirits

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HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

– Other except for fruit and
nuts cooked otherwise
than by steaming or boil-
ing in water, not contain-
ing added sugar, frozen

2009

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

Manufacture:

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

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

Manufacture:

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

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

ex Chapter 21

Miscellaneous edible prepara-
tions; except for:

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

2101

2103

Extracts, essences and con-
centrates, 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

Manufacture:

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

— in which all the chicory used is

wholly obtained

Sauces and preparations
therefor; mixed condiments
and mixed seasonings; mus-
tard flour and meal and pre-
pared mustard:

– Sauces and preparations
therefor; mixed condi-
ments and mixed season-
ings

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

– Mustard flour and meal
and prepared mustard

Manufacture from materials of any
heading

L 99/58

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

ex 2104

(2)

(3)

or

(4)

Soups and broths and prepa-
rations therefor

Manufacture from materials of any
heading, except prepared or pre-
served vegetables of headings 2002
to 2005

2106

Food preparations not else-
where specified or included

Manufacture:

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

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

ex Chapter 22

Beverages, spirits and vinegar;
except for:

Manufacture:

2202

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

2207

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

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

— in which all the grapes or

materials derived from grapes
used are wholly obtained

Manufacture:

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

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

— in which all the fruit juice used
(except that of pineapple, lime
or grapefruit) is originating

Manufacture:

— from materials of any heading,
except heading 2207 or 2208,
and

— in which all the grapes or

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

10.4.2008

EN

Official Journal of the European Union

L 99/59

HS heading

Description of product

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

(1)

2208

(2)

(3)

or

(4)

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

Manufacture:

— from materials of any heading,
except heading 2207 or 2208,
and

— in which all the grapes or

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

ex Chapter 23

Residues and waste from the
food industries; prepared
animal fodder; except for:

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

ex 2301

ex 2303

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

Manufacture in which all the mate-
rials of Chapters 2 and 3 used are
wholly obtained

Manufacture in which all the maize
used is wholly obtained

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

ex 2306

Oil cake and other solid resi-
dues resulting from the
extraction of olive oil, con-
taining more than 3 % of
olive oil

Manufacture in which all the olives
used are wholly obtained

2309

Preparations of a kind used in
animal feeding

Manufacture in which:

— all the cereals, sugar or molas-
ses, meat or milk used are
originating, and

— all the materials of Chapter 3
used are wholly obtained

ex Chapter 24

Tobacco and manufactured
tobacco substitutes; except
for:

Manufacture in which all the mate-
rials of Chapter 24 used are wholly
obtained

L 99/60

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

2402

(2)

(3)

or

(4)

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

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

ex 2403

Smoking tobacco

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

ex Chapter 25

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

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

ex 2504

ex 2515

ex 2516

Natural crystalline graphite,
with enriched carbon con-
tent, purified and ground

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

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

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

Marble, merely cut, by saw-
ing or otherwise, into blocks
or slabs of a rectangular
(including square) shape, of a
thickness not exceeding
25 cm

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

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

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

Manufacture from materials of any
heading, except that of the product.
However, natural magnesium car-
bonate (magnesite) 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 concen-
trate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or
powdered

Calcination or grinding of earth
colours

10.4.2008

EN

Official Journal of the European Union

L 99/61

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

ex 2707

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

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

or

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

ex 2709

Crude oils obtained from
bituminous minerals

Destructive distillation of bitumi-
nous materials

2710

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

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

or

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

2711

Petroleum gases and other
gaseous hydrocarbons

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

or

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.

L 99/62

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

2712

(2)

(3)

or

(4)

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

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

or

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

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

2714

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

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

or

2715

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

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

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

or

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

(1) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(2) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

10.4.2008

EN

Official Journal of the European Union

L 99/63

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 28

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

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

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

ex 2805

“Mischmetall”

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

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

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 tet-
raborate pentahydrate

ex 2852

Mercury compounds of satu-
rated acyclic monocarboxylic
acids and their anhydrides,
halides, peroxides and per-
oxyacids; their halogenated,
sulphonated, nitrated or nit-
rosated derivatives

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

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

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

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

Mercury compounds, internal
ethers and their halogenated,
sulphonated, nitrated or nit-
rosated derivatives

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

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

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

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

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

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

Manufacture from materials of any
heading. However, the value of all
the materials of headings 2852,
2932, 2933 and 2934 used shall
not exceed 20 % of the ex-works
price of the product

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

L 99/64

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

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

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

Other mercury compounds
of prepared binders for
foundry moulds or cores;
chemical products and prepa-
rations of the chemical or
allied industries (including
those consisting of mixtures
of natural products), not else-
where specified or included

ex Chapter 29

Organic chemicals; except
for:

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

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

ex 2901

Acyclic hydrocarbons for use
as power or heating fuels

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

or

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

ex 2902

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

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

or

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

(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

10.4.2008

EN

Official Journal of the European Union

L 99/65

HS heading

Description of product

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

(1)

ex 2905

(2)

(3)

or

(4)

Metal alcoholates of alcohols
of this heading and of etha-
nol

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

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

2915

Saturated acyclic monocar-
boxylic acids and their anhy-
drides, halides, peroxides and
peroxyacids; their haloge-
nated, sulphonated, nitrated
or nitrosated derivatives

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

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

ex 2932

– Internal ethers and their

halogenated, sulphonated,
nitrated or nitrosated
derivatives

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

Manufacture in which the
value of 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 2932
and 2933 used shall not exceed
20 % of the ex-works price of the
product

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

2934

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

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

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

ex 2939

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

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

ex Chapter 30

Pharmaceutical products;
except for:

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

L 99/66

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

3002

(2)

(3)

or

(4)

Human blood; animal blood
prepared for therapeutic, pro-
phylactic or diagnostic uses;
antisera and other blood frac-
tions 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 constituents
which have been mixed
together for therapeutic or
prophylactic uses or
unmixed products for
these uses, put up in mea-
sured doses or in forms or
packings for retail sale

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

– Other

– – Human blood

– – Animal blood prepared
for therapeutic or pro-
phylactic uses

– – Blood fractions other

than antisera, haemoglo-
bin, blood globulins and
serum globulins

– – Haemoglobin, blood
globulins and serum
globulins

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

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

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

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

10.4.2008

EN

Official Journal of the European Union

L 99/67

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– – Other

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

3003 and
3004

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

– Obtained from amikacin

of heading 2941

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

– Other

Manufacture:

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

— in which the value of all the

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

ex 3006

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

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

– Sterile surgical or dental

adhesion barriers, whether
or not absorbable:

– made of plastics

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

L 99/68

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– made of fabrics

Manufacture from (7):

— natural fibres

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

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

– Appliances identifiable for

ostomy use

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

ex Chapter 31

Fertilizers; except for:

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

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

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

ex 3105

Mineral or chemical fertilizers
containing two or three of
the fertilizing elements nitro-
gen, phosphorous and potas-
sium; other fertilizers; goods
of this Chapter, in tablets or
similar forms or in packages
of a gross weight not exceed-
ing 10 kg, except for:

— sodium nitrate

— calcium cyanamide

— potassium sulphate

— magnesium potassium

sulphate

Manufacture:

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

— in which the value of all the

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

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

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

ex 3201

Tannins and their salts,
ethers, esters and other
derivatives

Manufacture from tanning extracts
of vegetable origin

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

10.4.2008

EN

Official Journal of the European Union

L 99/69

HS heading

Description of product

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

(1)

3205

(2)

(3)

or

(4)

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

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

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

ex Chapter 33

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

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

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

3301

ex Chapter 34

Essential oils (terpeneless
or not), including concretes
and absolutes; resinoids;
extracted oleoresins; concen-
trates of essential oils in fats,
in fixed oils, in waxes or the
like, obtained by enfleurage
or maceration; terpenic
by-products of the deterpena-
tion of essential oils; aqueous
distillates and aqueous solu-
tions of essential oils

Soap, organic surface-active
agents, washing preparations,
lubricating preparations, arti-
ficial waxes, prepared waxes,
polishing or scouring prepa-
rations, candles and similar
articles, modelling pastes,
“dental waxes” and dental
preparations with a basis of
plaster; except for:

Manufacture from materials of any
heading, including materials of a
different “group” (2) in this heading.
However, materials of the same
group as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works
price of the product

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

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

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

ex 3403

Lubricating preparations con-
taining less than 70 % by
weight of petroleum oils or
oils obtained from bitumi-
nous minerals

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

or

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

(1) 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 manu-

facture of colouring preparations, provided that they are not classified in another heading in Chapter 32.

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

L 99/70

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

3404

(2)

(3)

or

(4)

Artificial waxes and prepared
waxes:

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

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

– Other

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

Manufacture from materials of any
heading, except:

— hydrogenated oils having the

character of waxes of head-
ing 1516,

— fatty acids not chemically

defined or industrial fatty alco-
hols having the character of
waxes of heading 3823, and

— materials of heading 3404

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

ex Chapter 35

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

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

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

3505

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

– Starch ethers and esters

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

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

– Other

Manufacture from materials of any
heading, except those of head-
ing 1108

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

10.4.2008

EN

Official Journal of the European Union

L 99/71

HS heading

Description of product

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

(1)

ex 3507

(2)

(3)

or

(4)

Prepared enzymes not else-
where specified or included

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

Chapter 36

Explosives; pyrotechnic prod-
ucts; matches; pyrophoric
alloys; certain combustible
preparations

ex Chapter 37

Photographic or cinemato-
graphic goods; except for:

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

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

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

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

3701

3702

3704

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

– Instant print film for

colour photography, in
packs

– Other

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

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

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

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

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

Manufacture from materials of any
heading, except those of head-
ings 3701 and 3702

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

Photographic plates, film
paper, paperboard and tex-
tiles, exposed but not devel-
oped

Manufacture from materials of any
heading, except those of head-
ings 3701 to 3704

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

L 99/72

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 38

Miscellaneous chemical prod-
ucts; except for:

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

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

ex 3801

– Colloidal graphite in sus-
pension 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 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 refin-
ing of raw spirits of sulphate tur-
pentine

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

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

3808

3809

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

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

10.4.2008

EN

Official Journal of the European Union

L 99/73

HS heading

Description of product

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

(1)

3810

3811

3812

3813

3814

3818

(2)

(3)

or

(4)

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

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

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

– Prepared additives for

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

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

– Other

Prepared rubber accelerators;
compound plasticisers for
rubber or plastics, not else-
where specified or included;
anti-oxidizing preparations
and other compound stabiliz-
ers 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

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; pre-
pared paint or varnish
removers

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

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

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

L 99/74

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

3819

(2)

(3)

or

(4)

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

3820

Anti-freezing preparations
and prepared de-icing fluids

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

ex 3821

3822

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

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

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

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

3823

Industrial monocarboxylic
fatty acids; acid oils from
refining; industrial fatty alco-
hols:

– Industrial monocarboxylic
fatty acids, acid oils from
refining

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

– Industrial fatty alcohols

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

3824

Prepared binders for foundry
moulds or cores; chemical
products and preparations of
the chemical or allied indus-
tries (including those consist-
ing of mixtures of natural
products), not elsewhere
specified or included:

10.4.2008

EN

Official Journal of the European Union

L 99/75

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

–

The following of this
heading:

– – Prepared binders for

foundry moulds or cores
based on natural resin-
ous products

– – Naphthenic acids, their

water-insoluble salts and
their esters

– – Sorbitol other than that
of heading 2905

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

– – Ion exchangers

– – Getters for vacuum

tubes

– – Alkaline iron oxide for
the purification of gas

– – Ammoniacal gas liquors
and spent oxide pro-
duced in coal gas purifi-
cation

– – Sulphonaphthenic acids,
their water-insoluble
salts and their esters

– – Fusel oil and Dippel’s oil

– – Mixtures of salts having

different anions

– – Copying pastes with a

basis of gelatin, whether
or not on a paper or
textile backing

– Other

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

L 99/76

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

3901 to
3915

(2)

(3)

or

(4)

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

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

– Addition homopolymeri-

Manufacture in which:

sation products in which a
single monomer contrib-
utes more than 99 % by
weight to the total poly-
mer content

— the value of all the materials

used does not exceed 50 % of
the ex-works price of the prod-
uct, and

— within the above limit, the
value of all the materials of
Chapter 39 used does not
exceed 20 % of the ex-works
price of the product (1)

– Other

Manufacture in which the value of
all the materials of Chapter 39 used
does not exceed 20 % of the
ex-works price of the product (1)

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

ex 3907

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

– Polyester

Manufacture from materials of any
heading, except that of the product.
However, materials of the same
heading as the product may be
used, provided that their total value
does not exceed 50 % of the
ex-works price of the product (1)

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

3912

3916 to
3921

Cellulose and its chemical
derivatives, not elsewhere
specified or included, in pri-
mary forms

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

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

– 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
all the materials of Chapter 39 used
does not exceed 50 % of the
ex-works price of the product

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

(1)

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

10.4.2008

EN

Official Journal of the European Union

L 99/77

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Other:

– – Addition homopoly-

Manufacture in which:

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

— the value of all the materials

used does not exceed 50 % of
the ex-works price of the prod-
uct, and

— within the above limit, the
value of all the materials of
Chapter 39 used does not
exceed 20 % of the ex-works
price of the product (1)

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

– – Other

Manufacture in which the value of
all the materials of Chapter 39 used
does not exceed 20 % of the
ex-works price of the product (1)

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 does not exceed 50 % of
the ex-works price of the prod-
uct, and

— within the above limit, the

value of all the materials of the
same heading as the product
used does not exceed 20 % of
the ex-works price of the prod-
uct

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

ex 3920

– Ionomer sheet or film

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

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

– Sheets of regenerated cel-
lulose, polyamides or
polyethylene

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

ex 3921

Foils of plastic, metallised

Manufacture from highly-
transparent polyester-foils with a
thickness of less than 23 micron (2)

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

3922 to
3926

Articles of plastics

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

(1)

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

(2) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16

by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

L 99/78

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 40

Rubber and articles thereof;
except for:

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

ex 4001

4005

4012

Laminated slabs of crepe rub-
ber for shoes

Lamination of sheets of natural rub-
ber

Compounded rubber, unvul-
canised, in primary forms or
in plates, sheets or strip

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

Retreaded or used pneumatic
tyres of rubber; solid or cush-
ion tyres, tyre treads and tyre
flaps, of rubber:

– Retreaded pneumatic,

Retreading of used tyres

solid or cushion tyres, of
rubber

– Other

Manufacture from materials of any
heading, except those of head-
ings 4011 and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs,
without wool on

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

4104 to
4106

4107,
4112 and
4113

Tanned or crust hides and
skins, without wool or hair
on, whether or not split, but
not further prepared

Retanning of tanned leather, or
manufacture from materials of any
heading, except that of the product

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

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

ex 4114

Patent leather and patent
laminated leather; metallised
leather

Chapter 42

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

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

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

ex Chapter 43

Furskins and artificial fur;
manufactures thereof; except
for:

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

10.4.2008

EN

Official Journal of the European Union

L 99/79

HS heading

Description of product

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

(1)

ex 4302

(2)

(3)

or

(4)

Tanned or dressed furskins,
assembled:

– Plates, crosses and similar

forms

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

– Other

Manufacture from non-assembled,
tanned or dressed furskins

4303

Articles of apparel, clothing
accessories and other articles
of furskin

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

ex Chapter 44 Wood and articles of wood;

wood charcoal; except for:

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

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

Planing, sanding or end-jointing

Splicing, planing, sanding or end-
jointing

ex 4403

Wood roughly squared

ex 4407

ex 4408

ex 4409

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

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

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings and mouldings,
including moulded skirting
and other moulded boards

Beading or moulding

ex 4415

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

Manufacture from boards not cut to
size

L 99/80

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

ex 4416

(2)

(3)

or

(4)

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

Manufacture from riven staves, not
further worked than sawn on the
two principal surfaces

ex 4418

– Builders’ joinery and car-

pentry of wood

Manufacture from materials of any
heading, except that of the product.
However, cellular wood panels,
shingles and shakes may be used

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs
or pins for footwear

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

ex Chapter 45

Cork and articles of cork;
except for:

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

4503

Articles of natural cork

Manufacture from cork of head-
ing 4501

Chapter 46

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

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

Chapter 47

Pulp of wood or of other
fibrous cellulosic material;
recovered (waste and scrap)
paper or paperboard

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

ex Chapter 48

Paper and paperboard;
articles of paper pulp, of
paper or of paperboard;
except for:

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

ex 4811

Paper and paperboard, ruled,
lined or squared only

Manufacture from paper-making
materials of Chapter 47

4816

4817

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

Envelopes, letter cards, plain
postcards and correspon-
dence cards, of paper or
paperboard; boxes, pouches,
wallets and writing compen-
diums, of paper or paper-
board, containing an
assortment of paper statio-
nery

Manufacture from paper-making
materials of Chapter 47

Manufacture:

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

— in which the value of all the

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

10.4.2008

EN

Official Journal of the European Union

L 99/81

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 4818

Toilet paper

Manufacture from paper-making
materials of Chapter 47

ex 4819

Cartons, boxes, cases, bags
and other packing containers,
of paper, paperboard, cellu-
lose wadding or webs of cel-
lulose fibres

ex 4820

Letter pads

Manufacture:

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

— in which the value of all the

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

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

ex 4823

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

Manufacture from paper-making
materials of Chapter 47

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

Manufacture from materials of any
heading, except those of head-
ings 4909 and 4911

ex Chapter 49

4909

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

Printed or illustrated post-
cards; printed cards bearing
personal greetings, messages
or announcements, whether
or not illustrated, with or
without envelopes or trim-
mings

4910

Calendars of any kind,
printed, including calendar
blocks:

– Calendars of the “per-
petual” type or with
replaceable blocks
mounted on bases other
than paper or paperboard

Manufacture:

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

— in which the value of all the

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

– Other

Manufacture from materials of any
heading, except those of head-
ings 4909 and 4911

ex Chapter 50

Silk; except for:

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

L 99/82

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

ex 5003

(2)

(3)

or

(4)

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

Carding or combing of silk waste

5004 to

ex 5006

Silk yarn and yarn spun from
silk waste

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

— other natural fibres, not carded

or combed or otherwise pre-
pared for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

5007

Woven fabrics of silk or of
silk waste:

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/83

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 51 Wool, fine or coarse animal

hair; horsehair yarn and
woven fabric; except for:

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

5106 to
5110

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

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

— natural fibres, not carded or

combed or otherwise prepared
for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

5111 to
5113

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

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

L 99/84

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 52

Cotton; except for:

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

5204 to
5207

Yarn and thread of cotton

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

— natural fibres, not carded or

combed or otherwise prepared
for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

5208 to
5212

Woven fabrics of cotton:

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/85

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 53

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

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

5306 to
5308

Yarn of other vegetable tex-
tile fibres; paper yarn

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared 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 veg-
etable textile fibres; woven
fabrics of paper yarn:

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— jute yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

L 99/86

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

5401 to
5406

(2)

(3)

or

(4)

Yarn, monofilament and
thread of man-made fila-
ments

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

— natural fibres, not carded or

combed or otherwise prepared
for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

5407 and
5408

Woven fabrics of man-made
filament yarn:

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

5501 to
5507

Man-made staple fibres

Manufacture from chemical materi-
als or textile pulp

5508 to
5511

Yarn and sewing thread of
man-made staple fibres

Manufacture from (1):

— raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/87

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

— natural fibres, not carded or

combed or otherwise prepared
for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

5512 to
5516

Woven fabrics of man-made
staple fibres:

– Incorporating rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
prepared for spinning,

— chemical materials or textile

pulp, or

— paper

or

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

ex Chapter 56 Wadding, felt and non-

Manufacture from (1):

wovens; special yarns; twine,
cordage, ropes and cables and
articles thereof; except for:

— coir yarn,

— natural fibres,

— chemical materials or textile

pulp, or

— paper-making materials

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

L 99/88

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

5602

(2)

(3)

or

(4)

Felt, whether or not impreg-
nated, coated, covered or
laminated:

– Needleloom felt

Manufacture from (1):

— natural fibres, or

— chemical materials or textile

pulp

However:

— polypropylene filament of

heading 5402,

— polypropylene fibres of head-

ing 5503 or 5506, or

— polypropylene filament tow of

heading 5501,

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

– Other

Manufacture from (1):

— natural fibres,

— man-made staple fibres made

from casein, or

— chemical materials or textile

pulp

5604

Rubber thread and cord, tex-
tile covered; textile yarn, and
strip and the like of head-
ing 5404 or 5405, impreg-
nated, coated, covered or
sheathed with rubber or plas-
tics:

– Rubber thread and cord,

textile covered

Manufacture from rubber thread or
cord, not textile covered

– Other

Manufacture from (1):

— natural fibres, not carded or

combed or otherwise pro-
cessed for spinning,

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/89

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

5605

5606

Metallised yarn, whether or
not gimped, being textile
yarn, or strip or the like of
heading 5404 or 5405, com-
bined with metal in the form
of thread, strip or powder or
covered with metal

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

— chemical materials or textile

pulp, or

— paper-making materials

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning,

— chemical materials or textile

pulp, or

— paper-making materials

Chapter 57

Carpets and other textile
floor coverings:

– Of needleloom felt

Manufacture from (1):

— natural fibres, or

— chemical materials or textile

pulp

However:

— polypropylene filament of

heading 5402,

— polypropylene fibres of head-

ing 5503 or 5506, or

— polypropylene filament tow of

heading 5501,

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

L 99/90

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

Jute fabric may be used as a backing

– Of other felt

Manufacture from (1):

— natural fibres, not carded or

combed or otherwise pro-
cessed for spinning, or

— chemical materials or textile

pulp

– Other

Manufacture from (1):

— coir yarn or jute yarn,

— synthetic or artificial filament

yarn,

— natural fibres, or

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning

Jute fabric may be used as a backing

ex Chapter 58

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

– Combined with rubber

Manufacture from single yarn (1)

thread

– Other

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

or

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/91

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

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

5805

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

5810

Embroidery in the piece, in
strips or in motifs

Manufacture:

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

— in which the value of all the

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

Manufacture from yarn

5901

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

5902

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

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

Manufacture from yarn

– Other

Manufacture from chemical materi-
als or textile pulp

L 99/92

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

5903

(2)

(3)

or

(4)

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

Manufacture from yarn,

or

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

Manufacture from yarn (1)

5904

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

5905

Textile wall coverings:

– Impregnated, coated, cov-
ered or laminated with
rubber, plastics or other
materials

Manufacture from yarn

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp,

or

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

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

10.4.2008

EN

Official Journal of the European Union

L 99/93

HS heading

Description of product

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

(1)

5906

(2)

(3)

or

(4)

Rubberised textile fabrics,
other than those of head-
ing 5902:

– Knitted or crocheted fab-

Manufacture from (1):

rics

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

Manufacture from chemical materi-
als

– Other fabrics made of

synthetic filament yarn,
containing more than
90 % by weight of textile
materials

– Other

Manufacture from yarn

5907

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

Manufacture from yarn

or

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

5908

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

– Incandescent gas mantles,

impregnated

Manufacture from tubular knitted
gas-mantle fabric

– Other

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

5909 to
5911

Textile articles of a kind suit-
able for industrial use:

– Polishing discs or rings

other than of felt of head-
ing 5911

Manufacture from yarn or waste
fabrics or rags of heading 6310

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

L 99/94

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– Woven fabrics, of a kind
commonly used in paper-
making or other technical
uses, felted or not,
whether or not impreg-
nated or coated, tubular or
endless with single or
multiple warp and/or weft,
or flat woven with mul-
tiple warp and/or weft of
heading 5911

Manufacture from (1):

— coir yarn,

— the following materials:

— yarn of polytetrafluoroet-

hylene (2),

— yarn, multiple, of polya-

mide, coated impregnated
or covered with a phe-
nolic resin,

— yarn of synthetic textile
fibres of aromatic polya-
mides, obtained by poly-
condensation of
m-phenylenediamine and
isophthalic acid,

— monofil of polytetrafluo-

roethylene (2),

— yarn of synthetic textile

fibres of poly(p-phenylene
terephthalamide),

— glass fibre yarn, coated
with phenol resin and
gimped with acrylic
yarn (2),

— copolyester monofila-

ments of a polyester and
a resin of terephthalic
acid and 1,4-cyclohex-
anediethanol and isoph-
thalic acid,

— natural fibres,

— man-made staple fibres

not carded or combed or
otherwise processed for
spinning, or

— chemical materials or

textile pulp

– Other

Manufacture from (1):

— coir yarn,

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

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

10.4.2008

EN

Official Journal of the European Union

L 99/95

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

— chemical materials or textile

pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

Chapter 61

Articles of apparel and cloth-
ing accessories, knitted or
crocheted:

– Obtained by sewing

Manufacture from yarn (1) (2)

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

– Other

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

ex Chapter 62

Articles of apparel and cloth-
ing accessories, not knitted or
crocheted; except for:

Manufacture from yarn (1) (2)

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

Women’s, girls’ and babies’
clothing and clothing acces-
sories for babies, embroi-
dered

Manufacture from yarn (2)

or

Manufacture from unembroidered
fabric, provided that the value of
the unembroidered fabric used does
not exceed 40 % of the ex-works
price of the product (2)

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

L 99/96

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex 6210 and
ex 6216

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

Manufacture from yarn (1)

or

Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not
exceed 40 % of the ex-works price
of the product (1)

6213 and
6214

Handkerchiefs, shawls,
scarves, mufflers, mantil-
las, veils and the like:

– Embroidered

Manufacture from unbleached
(1)
single yarn (2)

or

Manufacture from unembroidered
fabric, provided that the value of
the unembroidered fabric used does
not exceed 40 % of the ex-works
price of the product (1)

– Other

Manufacture from unbleached
single yarn (2) (1)

or

Making up, followed by printing
accompanied by at least two prepa-
ratory or finishing operations (such
as scouring, bleaching, mercerising,
heat setting, raising, calendering,
shrink resistance processing, perma-
nent finishing, decatising, impreg-
nating, mending and burling),
provided that the value of all the
unprinted goods of headings 6213
and 6214 used does not exceed
47,5 % of the ex-works price of the
product

6217

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

– Embroidered

Manufacture from yarn (1)

or

Manufacture from unembroidered
fabric, provided that the value of
the unembroidered fabric used does
not exceed 40 % of the ex-works
price of the product (1)

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

10.4.2008

EN

Official Journal of the European Union

L 99/97

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

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

Manufacture from yarn (1)

or

Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not
exceed 40 % of the ex-works price
of the product (1)

– Interlinings for collars and

Manufacture:

cuffs, cut out

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

— in which the value of all the

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

– Other

Manufacture from yarn (1)

ex Chapter 63

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

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

6301 to
6304

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

– Of felt, of nonwovens

Manufacture from (2):

– Other:

– – Embroidered

— natural fibres, or

— chemical materials or textile

pulp

Manufacture from unbleached
single yarn (1) (3)

or

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

– – Other

Manufacture from unbleached
single yarn (1) (3)

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

out or knitted directly to shape), see Introductory Note 6.

L 99/98

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

6305

(2)

(3)

or

(4)

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

Manufacture from (1):

— natural fibres,

— man-made staple fibres, not

carded or combed or otherwise
processed for spinning, or

— chemical materials or textile

pulp

6306

Tarpaulins, awnings and sun-
blinds; tents; sails for boats,
sailboards or landcraft; camp-
ing goods:

– Of nonwovens

Manufacture from (1) (2):

— natural fibres, or

— chemical materials or textile

pulp

– Other

Manufacture from unbleached
single yarn (1) (2)

6307

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

6308

Sets consisting of woven fab-
ric 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. How-
ever, non-originating articles may
be incorporated, provided that their
total value does not exceed 15 % of
the ex-works price of the set

Manufacture from materials of any
heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of head-
ing 6406

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

ex Chapter 64

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

6406

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

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

10.4.2008

EN

Official Journal of the European Union

L 99/99

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 65

Headgear and parts thereof;
except for:

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

Manufacture from yarn or textile
fibres (1)

6505

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

ex Chapter 66

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

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

6601

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 from materials of any
heading, except that of the product

ex Chapter 68

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

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

ex 6803

ex 6812

ex 6814

Articles of slate or of agglom-
erated slate

Manufacture from worked slate

Articles of asbestos; articles
of mixtures with a basis of
asbestos or of mixtures with
a basis of asbestos and mag-
nesium carbonate

Articles of mica, including
agglomerated or reconsti-
tuted mica, on a support of
paper, paperboard or other
materials

Manufacture from materials of any
heading

Manufacture from worked mica
(including agglomerated or reconsti-
tuted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except
for:

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

ex 7003,
ex 7004 and
ex 7005

Glass with a non-reflecting
layer

Manufacture from materials of
heading 7001

(1) See Introductory Note 6.

L 99/100

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

7006

7007

7008

7009

7010

7013

(2)

(3)

or

(4)

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

– Glass-plate substrates,
coated with a dielectric
thin film, and of a semi-
conductor grade in accor-
dance with SEMII-
standards (1)

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

– Other

Manufacture from materials of
heading 7001

Safety glass, consisting of
toughened (tempered) or
laminated glass

Manufacture from materials of
heading 7001

Multiple-walled insulating
units of glass

Manufacture from materials of
heading 7001

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

Manufacture from materials of
heading 7001

Carboys, bottles, flasks, jars,
pots, phials, ampoules and
other containers, of glass, of
a kind used for the convey-
ance or packing of goods;
preserving jars of glass; stop-
pers, lids and other closures,
of glass

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

or

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

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

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

or

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

or

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

(1) SEMII — Semiconductor Equipment and Materials Institute Incorporated.

10.4.2008

EN

Official Journal of the European Union

L 99/101

HS heading

Description of product

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

(1)

ex 7019

(2)

(3)

or

(4)

Articles (other than yarn) of
glass fibres

Manufacture from:

— uncoloured slivers, rovings,
yarn or chopped strands, or

— glass wool

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

ex Chapter 71

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

ex 7101

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

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

ex 7102,
ex 7103 and
ex 7104

Worked precious or semi-
precious stones (natural, syn-
thetic or reconstructed)

Manufacture from unworked pre-
cious or semi-precious stones

7106, 7108

Precious metals:

and 7110

– Unwrought

Manufacture from materials of any
heading, except those of head-
ings 7106, 7108 and 7110,

or

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

or

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

– Semi-manufactured or in

powder form

Manufacture from unwrought pre-
cious metals

ex 7107,
ex 7109 and
ex 7111

Metals clad with precious
metals, semi-manufactured

Manufacture from metals clad with
precious metals, unwrought

L 99/102

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

7116

(2)

(3)

or

(4)

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

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

7117

Imitation jewellery

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

or

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

ex Chapter 72

Iron and steel; except for:

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

7207

Semi-finished products of
iron or non-alloy steel

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

7208 to
7216

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

Manufacture from ingots or other
primary forms of heading 7206

7217

Wire of iron or non-alloy
steel

Manufacture from semi-finished
materials of heading 7207

ex 7218, 7219
to 7222

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

Manufacture from ingots or other
primary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished
materials of heading 7218

ex 7224, 7225
to 7228

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

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

7229

Wire of other alloy steel

Manufacture from semi-finished
materials of heading 7224

ex Chapter 73

Articles of iron or steel;
except for:

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

ex 7301

Sheet piling

Manufacture from materials of
heading 7206

10.4.2008

EN

Official Journal of the European Union

L 99/103

HS heading

Description of product

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

(1)

7302

(2)

(3)

or

(4)

Manufacture from materials of
heading 7206

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

7304, 7305

and 7306

Tubes, pipes and hollow pro-
files, of iron (other than cast
iron) or steel

Manufacture from materials of
heading 7206, 7207, 7218 or 7224

ex 7307

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

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

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

7308

Structures (excluding prefab-
ricated buildings of head-
ing 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, bal-
ustrades, pillars
and columns), of iron or
steel; plates, rods, angles,
shapes, sections, tubes and
the like, prepared for use in
structures, of iron or steel

ex 7315

Skid chain

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

ex Chapter 74

Copper and articles thereof;
except for:

Manufacture:

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

— in which the value of all the

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

L 99/104

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

7401

7402

(2)

(3)

or

(4)

Copper mattes; cement cop-
per (precipitated copper)

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

Unrefined copper; copper
anodes for electrolytic refin-
ing

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

7403

Refined copper and copper
alloys, unwrought:

– Refined copper

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

– Copper alloys and refined
copper containing other
elements

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

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof;
except for:

Manufacture:

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

— in which the value of all the

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

7501 to
7503

Nickel mattes, nickel oxide
sinters and other intermediate
products of nickel metal-
lurgy; unwrought nickel;
nickel waste and scrap

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

ex Chapter 76

Aluminium and articles
thereof; except for:

Manufacture:

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

— in which the value of all the

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

10.4.2008

EN

Official Journal of the European Union

L 99/105

HS heading

Description of product

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

(1)

7601

(2)

(3)

or

(4)

Unwrought aluminium

Manufacture:

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

— in which the value of all the

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

or

Manufacture by thermal or electro-
lytic treatment from unalloyed alu-
minium or waste and scrap of
aluminium

7602

Aluminium waste or scrap

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

ex 7616

Aluminium articles other
than gauze, cloth, grill, net-
ting, fencing, reinforcing fab-
ric and similar materials
(including endless bands) of
aluminium wire, and
expanded metal of alu-
minium

Manufacture:

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

— in which the value of all the

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

Chapter 77

Reserved for possible future
use in the HS

ex Chapter 78

Lead and articles thereof;
except for:

Manufacture:

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

— in which the value of all the

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

7801

Unwrought lead:

– Refined lead

Manufacture from “bullion” or
“work” lead

– Other

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

L 99/106

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

7802

(2)

(3)

or

(4)

Lead waste and scrap

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

ex Chapter 79

Zinc and articles thereof;
except for:

Manufacture:

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

— in which the value of all the

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

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

7901

Unwrought zinc

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof;
except for:

Manufacture:

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

— in which the value of all the

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

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

8001

Unwrought tin

8002 and
8007

Tin waste and scrap; other
articles of tin

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

Chapter 81

Other base metals; cermets;
articles thereof:

– Other base metals,

wrought; articles thereof

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

– Other

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

10.4.2008

EN

Official Journal of the European Union

L 99/107

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

ex Chapter 82

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

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

8206

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

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

8207

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

Manufacture:

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

— in which the value of all the

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

8208

Knives and cutting blades, for
machines or for mechanical
appliances

Manufacture:

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

— in which the value of all the

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

ex 8211

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

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

8214

Other articles of cutlery (for
example, hair clippers, butch-
ers’ or kitchen cleavers, chop-
pers and mincing knives,
paper knives); manicure or
pedicure sets and instruments
(including nail files)

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

L 99/108

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

8215

(2)

(3)

or

(4)

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

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

ex Chapter 83

Miscellaneous articles of base
metal; except for:

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

ex 8302

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

ex 8306

Statuettes and other orna-
ments, of base metal

ex Chapter 84

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

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

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

Manufacture:

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

— in which the value of all the

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

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

ex 8401

Nuclear fuel elements

Manufacture from materials of any
heading, except that of the
product (1)

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

8402

Steam or other vapour gener-
ating boilers (other than cen-
tral heating hot water boilers
capable also of producing
low pressure steam); super-
heated water boilers

Manufacture:

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

— in which the value of all the

materials 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 heading 8402
and auxiliary plant for central
heating boilers

Manufacture from materials of any
heading, except those of head-
ings 8403 and 8404

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

(1) This rule shall apply until 31 December 2005.

10.4.2008

EN

Official Journal of the European Union

L 99/109

HS heading

Description of product

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

(1)

8406

8407

8408

8409

(2)

(3)

or

(4)

Steam turbines and other
vapour turbines

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

Spark-ignition reciprocating
or rotary internal combustion
piston engines

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

Compression-ignition inter-
nal combustion piston
engines (diesel or semi-diesel
engines)

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

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

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

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

8411

Turbo-jets, turbo-propellers
and other gas turbines

Manufacture:

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

— in which the value of all the

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

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

8412

Other engines and motors

ex 8413

Rotary positive displacement
pumps

Manufacture:

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

— in which the value of all the

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

ex 8414

Industrial fans, blowers and
the like

Manufacture:

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

— in which the value of all the

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

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

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

L 99/110

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(2)

(3)

or

(4)

(1)

8415

8418

Air conditioning machines,
comprising a motor-driven
fan and elements for chang-
ing the temperature and
humidity, including those
machines in which the
humidity cannot be sepa-
rately regulated

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

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

Manufacture:

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

— in which the value of all the

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

— in which the value of all the

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

ex 8419

Machines for wood, paper
pulp, paper and paperboard
industries

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the prod-
uct, and

— within the above limit, the

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

Manufacture in which:

— the value of all the materials

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

— within the above limit, the

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

8420

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

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

10.4.2008

EN

Official Journal of the European Union

L 99/111

HS heading

Description of product

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

(1)

8423

(2)

(3)

or

(4)

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

Manufacture:

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

— in which the value of all the

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

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

8425 to
8428

Lifting, handling, loading or
unloading machinery

Manufacture in which:

— the value of all the materials

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

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

8429

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

– Road rollers

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

– Other

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the prod-
uct, and

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

Manufacture in which:

— the value of all the materials

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

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

8430

Other moving, grading, level-
ling, scraping, excavating,
tamping, compacting,
extracting or boring machin-
ery, for earth, minerals or
ores; pile-drivers and pile-
extractors; snow-ploughs and
snow-blowers

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

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

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

L 99/112

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(2)

(3)

or

(4)

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

(1)

ex 8431

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

Manufacture in which:

— the value of all the materials

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

— within the above limit, the

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

Manufacture in which:

— the value of all the materials

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

— within the above limit, the

value of all the materials of the
same heading as the product
used does not exceed 25 % of
the ex-works price of the prod-
uct

8441

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

ex 8443

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

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

8444 to
8447

Machines of these headings
for use in the textile industry

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

ex 8448

8452

Auxiliary machinery for use
with machines of head-
ings 8444 and 8445

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

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

– Sewing machines (lock

Manufacture in which:

stitch only) with heads of
a weight not exceeding
16 kg without motor
or 17 kg with motor

— the value of all the materials

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

10.4.2008

EN

Official Journal of the European Union

L 99/113

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

— the value of all the non-

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

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

– Other

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 accesso-
ries of headings 8456 to
8466

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

8469 to
8472

Office machines (for example,
typewriters, calculating
machines, automatic data
processing machines, dupli-
cating machines, stapling
machines)

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

8480

Moulding boxes for metal
foundry; mould bases; moul-
ding patterns; moulds for
metal (other than ingot
moulds), metal carbides,
glass, mineral materials, rub-
ber or plastics

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

8482

Ball or roller bearings

Manufacture:

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

— in which the value of all the

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

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

L 99/114

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

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

(1)

8484

ex 8486

(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

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

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

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

– machine tools (including

presses) for working metal
by bending, folding,
straightening, flattening,
shearing, punching or
notching

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

– parts and accessories suit-
able for use solely or prin-
cipally with the machines
of headings 8456, 8462
and 8464

– marking-out instruments

which are pattern generat-
ing apparatus of a kind
used for producing masks
or reticles from photore-
sist coated substrates;
parts and accessories
thereof

– moulds, injection or com-

pression types

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

10.4.2008

EN

Official Journal of the European Union

L 99/115

HS heading

Description of product

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

(1)

(2)

(3)

or

(4)

– other lifting, handing,
loading or unloading
machinery

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

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the prod-
uct, and

— in which the value of all non

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

– parts suitable for use

solely or principally with
the machinery of heading
8428

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

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

– cameras of a kind used for
preparing printing plates
or cylinders which are
pattern-generating appara-
tus of a kind used for pro-
ducing masks or reticles
from photoresist coated
substrates; parts and
accessories thereof

Manufacture:

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

— in which the value of all the

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

— in which the value of all the

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

8487

Machinery parts, not contain-
ing electrical connectors,
insulators, coils, contacts or
other electrical features, not
specified or included else-
where 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 repro-
ducers, television image and
sound recorders and repro-
ducers, and parts and acces-
sories of such articles; except
for:

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

L 99/116

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

8501

(2)

(3)

or

(4)

Electric motors and genera-
tors (excluding generating
sets)

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 8503 used does not
exceed 10 % of the ex-works
price of the product

8502

Electric generating sets and
rotary converters

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
headings 8501 and 8503 used
does not exceed 10 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

ex 8504

ex 8517

Power supply units for auto-
matic 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

Other apparatus for the
transmission or reception of
voice, images or other data,
including apparatus for com-
munication in a wireless net-
work (such as a local or wide
area network), other than
transmission or reception
apparatus of headings 8443,
8525, 8527 or 8528

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

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 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

10.4.2008

EN

Official Journal of the European Union

L 99/117

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

(1)

8519

Sound recording or sound
reproducing apparatus

Manufacture in which:

8521

Video recording or reproduc-
ing apparatus, whether or not
incorporating a video tuner

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

8522

8523

Parts and accessories suitable
for use solely or principally
with the apparatus of head-
ings 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

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

– Unrecorded discs, tapes,
solid-state non-volatile
storage devices and other
media for the recording of
sound or of other phe-
nomena, including matri-
ces and masters for the
production of discs, but
excluding products of
Chapter 37

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

– recorded discs, tapes solid-
state non-volatile storage
devices and other media
for the recording of sound
or of other phenomena,
including matrices and
masters for the production
of discs, but excluding
products of Chapter 37

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 8523 used does not
exceed 10 % of the ex-works
price of the product

L 99/118

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

– proximity cards and

Manufacture in which:

“smart cards” with two or
more electronic integrated
circuits

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 % of the
ex-works price of the product

or

The operation of diffusion, in which
integrated circuits are formed on a
semi-conductor substrate by the
selective introduction of an appro-
priate dopant, whether or not
assembled and/or tested in a coun-
try other than those specified in
Articles 3 and 4

– “smart cards” with one

Manufacture:

electronic integrated cir-
cuit

8525

Transmission apparatus for
audio-broadcasting or televi-
sion, whether or not incorpo-
rating reception apparatus or
sound recording or reproduc-
ing apparatus; television cam-
eras, digital cameras and
video camera recorders

8526

Radar apparatus, radio navi-
gational aid apparatus and
radio remote control appara-
tus

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

10.4.2008

EN

Official Journal of the European Union

L 99/119

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

8527

8528

(2)

(3)

or

(4)

Reception apparatus for
radio-broadcasting, whether
or not combined, in the same
housing, with sound record-
ing or reproducing apparatus
or a clock

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

– monitors and projectors,
not incorporating televi-
sion reception apparatus,
of a kind solely or princi-
pally used in an automatic
data-processing system of
heading 8471

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

– other monitors and pro-
jectors, not incorporating
television reception appa-
ratus; reception apparatus
for television, whether or
not incorporating radio-
broadcast receivers or
sound or 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, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

8529

Parts suitable for use solely or
principally with the appara-
tus of headings 8525
to 8528:

– Suitable for use solely or
principally with video
recording or reproducing
apparatus

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

– Suitable for use solely or
principally with monitors
and projectors, not incor-
porating television recep-
tion apparatus, of a kind
solely or principally used
in an automatic data-
processing system of
heading 8471

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

L 99/120

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 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

– Other

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 50 % of the ex-works price
of the product

8535

8536

Electrical apparatus for
switching or protecting elec-
trical circuits, or for making
connections to or in electrical
circuits for a voltage exceed-
ing 1 000 V

– Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or
in electrical circuits for a
voltage not exceeding
1 000 V

– connectors for optical
fibres, optical fibre
bundles or cables

– – of plastics

– – of ceramics, of iron and

steel

Manufacture from materials of any
heading, except that of the product

– – of copper

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
50 % of the ex-works price of
the product

10.4.2008

EN

Official Journal of the European Union

L 99/121

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

8537

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Boards, panels, consoles,
desks, cabinets and other
bases, equipped with two or
more apparatus of head-
ing 8535 or 8536, for elec-
tric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
Chapter 90, and numerical
control apparatus, other than
switching apparatus of head-
ing 8517

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

ex 8541

Diodes, transistors and simi-
lar semi-conductor devices,
except wafers not yet cut into
chips

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

ex 8542

Electronic integrated circuits
and microassemblies:

– Monolithic integrated cir-

Manufacture in which:

cuits

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 % of the
ex-works price of the product,

or

The operation of diffusion, in which
integrated circuits are formed on a
semi-conductor substrate by the
selective introduction of an appro-
priate dopant, whether or not
assembled and/or tested in a coun-
try other than those specified in
Articles 3 and 4

– multichips which are parts
of machinery or appara-
tus, 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

L 99/122

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

– Other

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
headings 8541 and 8542 used
does not exceed 10 % of the
ex-works price of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

8544

8545

Insulated (including enam-
elled or anodised) wire, cable
(including coaxial cable) and
other insulated electric con-
ductors, whether or not fitted
with connectors; optical fibre
cables, made up of individu-
ally sheathed fibres, whether
or not assembled with elec-
tric conductors or fitted with
connectors

Carbon electrodes, carbon
brushes, lamp carbons, bat-
tery carbons and other
articles of graphite or other
carbon, with or without
metal, of a kind used for elec-
trical purposes

8546

Electrical insulators of any
material

8547

8548

Insulating fittings for electri-
cal machines, appliances or
equipment, being fittings
wholly of insulating materials
apart from any minor com-
ponents of metal (for
example, threaded sockets)
incorporated during mould-
ing solely for purposes of
assembly, other than insula-
tors of heading 8546; electri-
cal conduit tubing and joints
therefor, of base metal lined
with insulating material

Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts
of machinery or apparatus,
not specified or included else-
where in this Chapter

10.4.2008

EN

Official Journal of the European Union

L 99/123

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

ex Chapter 86

Railway or tramway locomo-
tives, rolling-stock and parts
thereof; railway or tramway
track fixtures and fittings and
parts thereof; mechanical
(including electro-
mechanical) traffic signalling
equipment of all kinds;
except for:

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; mechani-
cal (including electrome-
chanical) signalling, safety or
traffic control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields; parts of the forego-
ing

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

ex Chapter 87

Vehicles other than railway
or tramway rolling-stock, and
parts and accessories thereof;
except for:

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

8709

8710

8711

Works trucks, self-propelled,
not fitted with lifting or han-
dling 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 plat-
forms; parts of the foregoing
vehicles

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Tanks and other armoured
fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Motorcycles (including
mopeds) and cycles fitted
with an auxiliary motor, with
or without side-cars; side-
cars:

– With reciprocating inter-
nal combustion piston
engine of a cylinder capac-
ity:

L 99/124

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

– – Not exceeding 50 cm3

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

– – Exceeding 50 cm3

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

– Other

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the
value of all the materials used
does not exceed 20 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

ex 8712

Bicycles without ball bearings Manufacture from materials of any

heading, except those of head-
ing 8714

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

8715

Baby carriages and parts
thereof

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

10.4.2008

EN

Official Journal of the European Union

L 99/125

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

8716

(2)

(3)

or

(4)

Trailers and semi-trailers;
other vehicles, not mechani-
cally propelled; parts thereof

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

ex Chapter 88

Aircraft, spacecraft, and parts
thereof; except for:

Manufacture from materials of any
heading, except that of the product

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

ex 8804

Rotochutes

Manufacture from materials of any
heading, including other materials
of heading 8804

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

8805

Aircraft launching gear; deck-
arrestor or similar gear;
ground flying trainers; parts
of the foregoing articles

Manufacture from materials of any
heading, except that of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Chapter 89

Ships, boats and floating
structures

Manufacture from materials of any
heading, except that of the product.
However, hulls of heading 8906
may not be used

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

ex Chapter 90

Optical, photographic, cin-
ematographic, measuring,
checking, precision, medical
or surgical instruments and
apparatus; parts and accesso-
ries thereof; except for:

9001

9002

Optical fibres and optical
fibre bundles; optical fibre
cables other than those of
heading 8544; sheets and
plates of polarizing material;
lenses (including contact
lenses), prisms, mirrors and
other optical elements, of any
material, unmounted, other
than such elements of glass
not optically worked

Lenses, prisms, mirrors and
other optical elements, of any
material, mounted, being
parts of or fittings for instru-
ments or apparatus, other
than such elements of glass
not optically worked

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

L 99/126

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(2)

(3)

or

(4)

Spectacles, goggles and the
like, corrective, protective or
other

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

(1)

9004

ex 9005

Binoculars, monoculars,
other optical telescopes, and
mountings therefor, except
for astronomical refracting
telescopes and mountings
therefor

ex 9006

Photographic (other than
cinematographic) cameras;
photographic flashlight appa-
ratus and flashbulbs other
than electrically ignited flash-
bulbs

9007

Cinematographic cameras
and projectors, whether or
not incorporating sound
recording or reproducing
apparatus

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture:

— from materials of any heading,
except that of the product,

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product; and

— in which the value of all the

non-originating materials used
does not exceed the value of all
the originating materials used

Manufacture:

— from materials of any heading,
except that of the product,

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product, and

— in which the value of all the

non-originating materials used
does not exceed the value of all
the originating materials used

Manufacture:

— from materials of any heading,
except that of the product,

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product, and

— in which the value of all the

non-originating materials used
does not exceed the value of all
the originating materials used

10.4.2008

EN

Official Journal of the European Union

L 99/127

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(2)

(3)

or

(4)

(1)

9011

Compound optical micro-
scopes, including those for
photomicrography, cinepho-
tomicrography 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:

— from materials of any heading,
except that of the product,

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product, and

— in which the value of all the

non-originating materials used
does not exceed the value of all
the originating materials used

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

ex 9014

Other navigational instru-
ments and appliances

Surveying (including photo-
grammetrical surveying),
hydrographic, oceanographic,
hydrological, meteorological
or geophysical instruments
and appliances, excluding
compasses; rangefinders

9015

9016

9017

9018

Balances of a sensitivity of
5 cg or better, with or with-
out weights

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

Drawing, marking-out or
mathematical calculating
instruments (for example,
drafting machines, panto-
graphs, protractors, drawing
sets, slide rules, disc calcula-
tors); instruments for measur-
ing length, for use in the
hand (for example, measuring
rods and tapes, micrometers,
callipers), not specified or
included elsewhere in this
Chapter

Instruments and appliances
used in medical, surgical,
dental or veterinary sciences,
including scintigraphic appa-
ratus, other electro-medical
apparatus and sight-testing
instruments:

– Dentists’ chairs incorpo-

rating dental appliances or
dentists’ spittoons

Manufacture from materials of any
heading, including other materials
of heading 9018

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

L 99/128

EN

Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

– Other

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

9019

9020

9024

9025

9026

Mechano-therapy appliances;
massage apparatus; psycho-
logical aptitude-testing appa-
ratus; ozone therapy, oxygen
therapy, aerosol therapy, arti-
ficial respiration or other
therapeutic respiration appa-
ratus

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 25 % of the
ex-works price of the product

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Other breathing appliances
and gas masks, excluding
protective masks having nei-
ther mechanical parts nor
replaceable filters

Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties
of materials (for example,
metals, wood, textiles, paper,
plastics)

Hydrometers and similar
floating instruments, ther-
mometers, pyrometers,
barometers, hygrometers and
psychrometers, recording or
not, and any combination of
these instruments

Instruments and apparatus
for measuring or checking
the flow, level, pressure or
other variables of liquids or
gases (for example, flow
meters, level gauges, manom-
eters, heat meters), excluding
instruments and apparatus of
heading 9014, 9015, 9028
or 9032

10.4.2008

EN

Official Journal of the European Union

L 99/129

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

9027

(2)

(3)

or

(4)

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Instruments and apparatus
for physical or chemical
analysis (for example, pola-
rimeters, refractometers,
spectrometers, gas or smoke
analysis apparatus); instru-
ments and apparatus for
measuring or checking vis-
cosity, porosity, expansion,
surface tension or the like;
instruments and apparatus
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 sup-
ply or production meters,
including calibrating meters
therefor:

– Parts and accessories

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

– Other

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Revolution counters, produc-
tion counters, taximeters,
mileometers, pedometers and
the like; speed indicators and
tachometers, other than those
of heading 9014 or 9015;
stroboscopes

Oscilloscopes, spectrum
analysers and other instru-
ments and apparatus for
measuring or checking elec-
trical quantities, excluding
meters of heading 9028;
instruments and apparatus
for measuring or detecting
alpha, beta, gamma, X-ray,
cosmic or other ionizing
radiations

Measuring or checking instru-
ments, appliances and
machines, not specified or
included elsewhere in this
Chapter; profile projectors

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

9029

9030

9031

L 99/130

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Official Journal of the European Union

10.4.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

9032

9033

(2)

(3)

or

(4)

Automatic regulating or con-
trolling 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

Parts and accessories (not
specified or included else-
where in this Chapter) for
machines, appliances, instru-
ments or apparatus of Chap-
ter 90

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

ex Chapter 91

Clocks and watches and parts
thereof; except for:

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

9105

Other clocks

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

9109

Clock movements, complete
and assembled

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— the value of all the non-

originating materials used does
not exceed the value of all the
originating materials used

Manufacture in which:

— the value of all the materials

used does not exceed 40 % of
the ex-works price of the
product, and

— within the above limit, the
value of all the materials of
heading 9114 used does not
exceed 10 % of the ex-works
price of the product

9110

Complete watch or clock
movements, unassembled or
partly assembled (movement
sets); incomplete watch or
clock movements, assembled;
rough watch or clock move-
ments

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

10.4.2008

EN

Official Journal of the European Union

L 99/131

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(2)

(3)

or

(4)

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

Manufacture in which the
value of all the materials used
does not exceed 30 % of the
ex-works price of the product

(1)

9111

Watch cases and parts
thereof

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
40 % of the ex-works price of
the product

9112

Clock cases and cases of a
similar type for other goods
of this Chapter, and parts
thereof

9113

Watch straps, watch bands
and watch bracelets, and
parts thereof:

– Of base metal, whether or
not gold- or silver-plated,
or of metal clad with pre-
cious metal

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

– Other

Manufacture in which the value of
all the materials used does not
exceed 50 % of the ex-works price
of the product

Chapter 92

Musical instruments; parts
and accessories of such
articles

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works price
of the product

Chapter 93

Arms and ammunition; parts
and accessories thereof

Manufacture in which the value of
all the materials used does not
exceed 50 % of the ex-works price
of the product

Manufacture from materials of any
heading, except that of the product

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

ex Chapter 94

Furniture; bedding, mat-
tresses, mattress supports,
cushions and similar stuffed
furnishings; lamps and light-
ing fittings, not elsewhere
specified or included; illumi-
nated signs, illuminated
name-plates and the like;
prefabricated buildings;
except for:

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

ex 9401 and
ex 9403

Base metal furniture, incorpo-
rating unstuffed cotton cloth
of a weight of 300 g/m2 or
less

Manufacture from materials of any
heading, except that of the product

or

Manufacture in which the
value of all the materials used
does not exceed 40 % of the
ex-works price of the product

Manufacture from cotton cloth
already made up in a form ready for
use with materials of heading 9401
or 9403, provided that:

— the value of the cloth does not

exceed 25 % of the ex-works
price of the product, and

— all the other materials used are
originating and are classified in
a heading other than head-
ing 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

9405

Lamps and lighting fittings
including searchlights and
spotlights and parts thereof,
not elsewhere specified or
included; illuminated signs,
illuminated name-plates and
the like, having a perma-
nently fixed light source, and
parts thereof not elsewhere
specified or included

9406

Prefabricated buildings

ex Chapter 95

Toys, games and sports requi-
sites; parts and accessories
thereof; except for:

Manufacture from materials of any
heading, except that of the product

ex 9503

Other toys; reduced-size
(scale) models and similar
recreational models, working
or not; puzzles of all kinds

ex 9506

Golf clubs and parts thereof

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
50 % of the ex-works price of
the product

Manufacture from materials of any
heading, except that of the product.
However, roughly-shaped blocks for
making golf-club heads may be used

ex Chapter 96

Miscellaneous manufactured
articles; except for:

Manufacture from materials of any
heading, except that of the product

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

ex 9601 and
ex 9602

Articles of animal, vegetable
or mineral carving materials

Manufacture from “worked” carving
materials of the same heading as the
product

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, squee-
gees and mops

Manufacture in which the value of
all the materials used does not
exceed 50 % of the ex-works price
of the product

Each item in the set must satisfy the
rule which would apply to it if it
were not included in the set. How-
ever, non-originating articles may
be incorporated, provided that their
total value does not exceed 15 % of
the ex-works price of the set

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
50 % of the ex-works price of
the product

Manufacture from materials of any
heading, except that of the product.
However, nibs or nib-points of the
same heading as the product may
be used

9605

Travel sets for personal toilet,
sewing or shoe or clothes
cleaning

Buttons, press-fasteners,
snap-fasteners and press-
studs, button moulds and
other parts of these articles;
button blanks

Ball-point pens; felt-tipped
and other porous-tipped pens
and markers; fountain pens,
stylograph pens and other
pens; duplicating stylos; pro-
pelling or sliding pencils;
pen-holders, pencil-holders
and similar holders; parts
(including caps and clips) of
the foregoing articles, other
than those of heading 9609

9606

9608

9612

Typewriter or similar rib-
bons, inked or otherwise pre-
pared for giving impressions,
whether or not on spools or
in cartridges; ink-pads,
whether or not inked, with or
without boxes

Manufacture:

— from materials of any heading,
except that of the product, and

— in which the value of all the

materials used does not exceed
50 % of the ex-works price of
the product

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3)

or

(4)

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of
all the materials of heading 9613
used does not exceed 30 % of the
ex-works price of the product

ex 9614

Smoking pipes and pipe
bowls

Manufacture from roughly-shaped
blocks

Chapter 97 Works of art, collectors’

pieces and antiques

Manufacture from materials of any
heading, except that of the product

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ANNEX III

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT
CERTIFICATE EUR.1

Printing instructions

1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed.
The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means
apparent to the eye.

2. The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form
must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial
number, either printed or not, by which it can be identified.

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ANNEX IV

TEXT OF THE INVOICE DECLARATION

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the
footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен където ясно
е отбелязано друго, тези продукти са с … (2) преференциален произход

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

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungsnr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt,
dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr … (1)) deklareerib, et need tooted on … (2) soodus-
päritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

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

English version

The exporter of the products covered by this document [customs authorization No … (1)] declares that, except where oth-
erwise clearly indicated, these products are of … (2) preferential origin.

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be entered
in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space
left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

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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).

French version

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

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 … (2).

Latvian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip nenurodyta,
tai yra … (2) preferencinės kilmės prekės.

Lithuanian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés
hiányában az áruk preferenciális … (2) származásúak.

Hungarian 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).

Maltese version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).

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

O abaixo assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira n.o … (1)), declara
que, salvo indicação expressa em contrário, estes produtos são de origem preferencial … (2).

Portuguese version

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).

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be entered
in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space
left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

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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

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.

Slovenian 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

Version of the former Yugoslav Republic of Macedonia

Извозникот на производите што ги покрива овој документ (царинска дозвола бр. … (1)) изјавува дека, освен ако тоа не е јасно
поинаку назначено, овие производи имаат преференцијално потекло … (2).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .… (3)

(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .… (4).

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be entered
in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space
left blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

(3) These indications may be omitted if the information is contained on the document itself.
(4)

In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

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PRODUCTS EXCLUDED FROM THE CUMULATION PROVIDED FOR IN ARTICLE 3 AND ARTICLE 4

ANNEX V

CN code

Description

1704 90 99

Other sugar confectionery, not containing cocoa

1806 10 30

Chocolate and other food preparations containing cocoa

1806 10 90

– Cacao powder, containing added sugar or sweetening matter:

– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed

as sucrose) or isoglucose expressed as sucrose

– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or iso-

glucose expressed as sucrose

1806 20 95

– Other food preparations containing cocoa in block, slabs or bars weighting more than 2 kg or in liq-
uid, paste, powder, granular or other bulk form in containers or immediate packaging of a content
exceeding 2 kg

– – Other

– – – Other

1901 90 99

Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit containing cocoa or
containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere speci-
fied or included, food preparations of goods of headings 0401 to 0404, not containing cocoa or con-
taining less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified
or included

– Other

– – Other (than malt extract)

– – – Other

2101 12 98

Other preparations with a basis of coffee

2101 20 98

Other preparations with a basis of tea or maté

2106 90 59

Food preparations not elsewhere specified or included

– Other

– – Other

2106 90 98

Food preparations not elsewhere specified or included:

– Other (than protein concentrates and textured protein substances)

– – Other

– – – Other

3302 10 29

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or
more of these substances, of a kind used as raw materials in industry; other preparations based on odor-
iferous substances, of a kind used for the manufacture of beverages:

– Of a kind used in the food or drink industries

– – Of the type used in the drink industries:

– – – Preparations containing all flavouring agents characterizing a beverage:

– – – – Of an actual alcoholic strength by volume exceeding 0,5 %

– – – – Other:

– – – – – Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less

than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

– – – – – Other

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JOINT DECLARATION

concerning the Principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be
accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this
Agreement.

2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in

the first paragraph.

JOINT DECLARATION

concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by the former Yugoslav Republic of Macedonia as

originating in the Community within the meaning of this Agreement.

2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in

the first paragraph.’