Proposal for a Council Decision on a Community position within the Joint Committee established by the agreement between the European Economic Community and the Swiss Confederation of 22 July 1972 on the adaptation of Protocol No 3, concerning the definition of the concept of ‘originating products’ and methods of administrative co-operation, pursuant to the 2007 enlargement of the European Union
Date: 2008-06-17
Institutions: European Commission
Subjects: Switzerland, administrative cooperation, enlargement of the Union, joint committee (EU), originating product

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 17.6.2008 
COM(2008) 362 final 

2008/0118 (ACC) 

Proposal for a 

COUNCIL DECISION 

on a Community position within the Joint Committee established by the Agreement 
between the European Economic Community and the Swiss Confederation of 22 July 
1972 on the adaptation of Protocol No 3, concerning the definition of the concept of 
‘originating products’ and methods of administrative co-operation, pursuant to the 2007 
enlargement of the European Union 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

1.1. 

Grounds for and objectives of the proposal 

Bulgaria  and  Romania  acceded  to  the  European  Union  on  1  January  2007.  The 
the  Swiss 
Agreement  between 
Confederation of 22 July 1972 applies directly to these two Member States as of their 
day of accession. 

the  European  Economic  Community  and 

The accession of the new Member States implies that Protocol No 3 concerning the 
definition  of  the  concept  of  ‘originating  products’  and  methods  of  administrative 
cooperation, which was last amended by Decision No 3/2005 of the EC-Switzerland 
Joint Committee1 requires some technical amendments. 

According  to  Article  39  of  Protocol  No  3,  the  provisions  of  this  Protocol  may  be 
amended by decision of the Joint Committee. 

The  text  of  the  draft  decision  includes  some  technical  amendments  and  some 
transitional  provisions,  aiming  at  smoothing  the  transitional  process  and  at 
guaranteeing legal security. 

Point  4  of  Annex  V  of  the  2005  Act  of  Accession  provides  for  similar  transitional 
provisions.  

Moreover, Annex II to Protocol No 3 has been amended in order to take into account 
the  changes  introduced  into  the  Nomenclature  governed  by  the  Convention  on  the 
Harmonised  Commodity  Description  and  Coding  System  (Harmonised  System)  as 
from 1 January 2007. 

These amendments were discussed by the experts of both Contracting Parties at the 
Joint Committee meeting, as well as at the Customs Committee. 

1.2. 

General context 

The accession of new Member States to the EU implies that the protocol on rules of 
origin,  included  in  the  Community  agreements  with  third  countries,  has  to  be 
amended  by  a  decision  of  the  joint  committee,  or  equivalent,  foreseen  by  the 
agreement. 

The impact of the changes introduced in the Harmonised System 2007 on the rules of 
origin has lead to the amendment of the list rules contained in Annex II to any origin 
protocol. 

1 

OJ L 45, 15.2.2006, p.1. 

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1.3. 

Existing provisions in the area of the proposal 

The proposal provides for amendments to Protocol No 3 to the Agreement between 
the  EEC  and  Switzerland  of  1972.  This  protocol  concerns  the  definition  of  the 
concept of originating products and methods of administrative cooperation, and was 
last amended by Decision No 3/2005 of the EC-Switzerland Joint Committee. 

1.4. 

Consistency with the other policies and objectives of the Union 

The proposed decision is consistent with the enlargement policy of the Union, as it is 
a direct consequence of the enlargement process. 

2. 

CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

2.1. 

Consultation of interested parties 

Further to the discussions at the Customs Committee held on 23 November 2006, the 
customs  administrations  on  both  sides  would  already  autonomously  implement  the 
content of this draft Decision. 

2.2. 

Collection and use of expertise 

There was no need for external expertise. 

2.3. 

Impact assessment 

There is no need for an impact assessment insofar as the amendments proposed are 
merely technical and do not modify the substance of the current origin protocol. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

3.1. 

Summary of the proposed action 

The draft decision lays down the necessary amendments to Protocol No 3 pursuant to 
the enlargement of the EU: 

- Articles 3(1) and 4(1): deletion of the new Member States; 

- Annexes IVa and IVb: addition of the new language versions; 

-  transitional  provisions  on  proofs  of  origin  and  administrative  cooperation  and  for 
goods in transit; 

- Annex II: modified further to the amendments of the Harmonised System 2007 in 
order to maintain the origin rules unchanged. 

3.2. 

Legal basis 

Article 133 in conjunction with Article 300 paragraph 2, second subparagraph of the 
Treaty establishing the European Community. 

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3.3. 

Subsidiarity principle 

The  proposal  falls  under  the  exclusive  competence  of  the  Community.  The 
subsidiarity principle therefore does not apply. 

3.4. 

Proportionality principle 

The proposal complies with the proportionality principle for the following reason(s). 

There is no other option in the present case. Therefore this is the simplest measure 
possible. 

There is no extra financial and administrative burden. 

3.5. 

Choice of intruments 

Proposed instruments: Council decision 

Other means would not be adequate for the following reason(s). 

The  accession  of  new  Member  States  to  the  EU  and  the  entry  into  force  of  the 
Harmonised  System  2007  imply  an  amendment  of  the  protocol  on  rules  of  origin. 
Article 39 of the protocol provides for the Joint Committee to amend the provisions 
of this Protocol. 

4. 

BUDGETARY IMPLICATION 

The proposal has no implication for the Community budget. 

5. 

ADDITIONAL INFORMATION 

A review, revision or sunset clause is not foreseen. 

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2008/0118 (ACC) 

Proposal for a 

COUNCIL DECISION 

on a Community position within the Joint Committee established by the Agreement 
between the European Economic Community and the Swiss Confederation of 22 July 
1972 on the adaptation of Protocol No 3, concerning the definition of the concept of 
‘originating products’ and methods of administrative co-operation, pursuant to the 2007 
enlargement of the European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
133 in conjunction with the second subparagraph of Article 300 thereof, 

Having regard to the proposal from the Commission,  

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

The  concept  of  'originating  products'  and  methods  of  administrative  cooperation  are 
set  out  in  Protocol  No  3  to  the  Agreement  between  the  European  Economic 
Community and the Swiss Confederation of 22 July 1972. 

The accession of Bulgaria and Romania to the European Union as of 1 January 2007 
implies that this Protocol should be adjusted. 

The entry into force of the Harmonised System as of 1 January 2007 implies that this 
Protocol  should  be further adjusted, in particular its  Annex  II, which is here entirely 
reproduced. 

It  is  therefore  appropriate,  for  the  proper  functioning  of  the  Agreement  and  with  a 
view  to  facilitating  the  work  of  economic  operators  and  customs  administrations,  to 
amend Protocol No 3 accordingly. 

These  amendments  should  be  introduced  by  a  decision  of  the  Joint  Committee 
established  by  the  Agreement  between  the  European  Economic  Community  and  the 
Swiss Confederation of 22 July 1972. 

The Community should therefore take position in the Joint Committee as set out in the 
attached draft Decision 

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HAS DECIDED AS FOLLOWS: 

Article 1 

The position to be adopted by the Community within the Joint Committee established by the 
Agreement between the European Economic Community and the Swiss Confederation on the 
amendment  of  Protocol  No  3  concerning  the  definition  of  the  concept  of  "originating 
products"  and  methods  of  administrative  co-operation,  is  that  defined  in  the  attached  draft 
decision of the Joint Committee. 

Article 2 

The decision of the Joint Committee shall be published in the Official Journal of the European 
Union. 

Done at Brussels, 

For the Council 
The President 

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Draft 

DECISION No. …/2008 

OF THE EC-SWITZERLAND JOINT COMMITTEE 

of … 

amending Protocol No 3 to the Agreement between the European Economic Community 
and the Swiss Confederation concerning the definition of the concept of ‘originating 
products’ and methods of administrative cooperation  

The Joint Committee, 

Having regard to the Agreement between the European Economic Community and the Swiss 
Confederation,  signed  in  Brussels  on  22  July  1972,  hereinafter  referred  to  as  “the 
Agreement”, 

Having regard to Protocol No 3 to the Agreement concerning the definition of the concept of 
‘originating  products’  and  methods  of  administrative  cooperation,  hereinafter  referred  to  as 
"Protocol No 3", and in particular Article 39 thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

Bulgaria and Romania, hereinafter referred to as ‘new Member States’, acceded to the 
European Union on 1 January 2007, 

After  accession  of  the  new  Member  States,  goods  originating  in  those  new  Member 
States imported into Switzerland in the framework of the Agreement should be treated 
as of Community origin, 

This  requires  some  technical  amendments  to  the  text  of  Protocol  No  3  of  the 
Agreement  between  European  Economic  Community  and  the  Swiss  Confederation 
concerning  the  definition  of  the  concept  of  ‘originating  products’  and  methods  of 
administrative co-operation, 

Trade  between  the  new  Member  States  and  Switzerland  should  therefore  be  subject 
from 1 January 2007 to the Agreement as amended by this act. The application of the 
trade  agreement  concluded  between  Switzerland  and  the  new  Member  States  before 
their  accession  should  therefore  be  discontinued  from  the  same  date.  Transitional 
measures should ensure the transition process and guarantee legal security, 

Amendments  were  introduced  as  from  1  January  2007  into  the  Nomenclature 
governed by the Convention on the Harmonised Commodity Description and Coding 
System (Harmonised System). As those amendments were not intended to change the 
rules of origin it is necessary, in order to maintain the status quo, Annex II to Protocol 
3 should be amended accordingly, 

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(6) 

In  view  of  the  number  of  changes  to  be  made  in  Annexes  II,  IVa  and  IVb  clarity 
requires it to be replaced in its entirety. 

(7) 

Protocol No 3 as amended should apply from 1 January 2007. 

HAS DECIDED AS FOLLOWS: 

SECTION I 

AMENDMENTS TO THE TEXT OF THE PROTOCOL 

Article 1 

Rules of origin 

Protocol No 3, is amended as follows: 

1. In Articles 3(1) and 4(1), the reference to the new Member States shall be deleted. 

2. Annex II is replaced by the text set out in the Annex I to this Decision. 

3. Annex IVa and Annex IVb are replaced by the text set out in Annex II to this Decision. 

SECTION II 

TRANSITIONAL PROVISIONS 

Article 2 

Proof of origin and administrative cooperation 

1. 
Proofs of origin properly issued by either Switzerland or a new Member State in the 
framework  of  preferential  agreements  or  autonomous  arrangements  applied  between  them 
shall  be  accepted  in  the  respective  countries,  provided  each  of  the  following  conditions  is 
fulfilled: 

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

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

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

(b) 
day before the date of accession; 

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

(c) 
four months from the date of accession. 

Where  goods  were  declared  for  importation  in  either  Switzerland  or  a  new  Member  State, 
prior  to  the  date  of  accession,  under  preferential  agreements  or  autonomous  arrangements 
applied between Switzerland 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 

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

2. 
Switzerland  and  the  new  Member  States  are  authorised  to  retain  the  authorisations 
with  which  the  status  of  “approved  exporters”  has  been  granted  in  the  framework  of 
preferential agreements or autonomous arrangements applied between them, provided each of 
the following conditions is fulfilled: 

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

(a) 
date of accession between Switzerland and the Community; and 

(b) 

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

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

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

Article 3 

Goods in transit 

1. 
The  provisions  of  the  Agreement  may  be  applied  to  goods  exported  from  either 
Switzerland  to  one  of  the  new  Member  States  or  from  one  of  the  new  Member  States  to 
Switzerland, which comply with the provisions of Protocol 3 and that on the date of accession 
are  either  in  transit  or  in  temporary  storage,  in  a  customs  warehouse  or  in  a  free  zone  in 
Switzerland or in that new Member State. 

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

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

Article 4 

It shall apply from 1 January 2007. 

Done at 

For the Joint Committee 
The Chairman 

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ANNEX I 

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 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish  and  crustaceans,  molluscs 
and other aquatic invertebrates 

All  the  animals  of  Chapter 1  shall 
be wholly obtained 

in  which  all 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 3  used  are 
wholly obtained 

ex Chapter 4 

0403 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 4  used  are 
wholly obtained 

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

whether 

or 

Manufacture in which: 

-  all the materials of Chapter 4 used 

are wholly obtained, 

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

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

ex Chapter 5 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 5  used  are 
wholly obtained 

ex 0502 

Chapter 6 

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

Cleaning,  disinfecting,  sorting  and 
straightening of bristles and hair 

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

Manufacture in which: 

-  all the materials of Chapter 6 used 

are wholly obtained, and 

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

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Chapter 7 

Edible  vegetables  and  certain 
roots and tubers 

in  which  all 

the 
Manufacture 
materials  of  Chapter 7  used  are 
wholly obtained 

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(1) 

(2) 

(3) 

or 

(4) 

Chapter 8 

Edible  fruit  and  nuts;  peel  of 
citrus fruits or melons 

Manufacture in which: 

ex Chapter 9 

Coffee,  tea,  maté  and  spices; 
except for: 

0901 

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

coffee 

coffee 

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all  the  fruit  and  nuts  used  are 

wholly obtained, and 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 9  used  are 
wholly obtained 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

in  which  all 

Manufacture 
the 
materials  of  Chapter 10  used  are 
wholly obtained 

ex Chapter 11 

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

in  which  all 

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

ex 1106 

Chapter 12 

1301 

1302 

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

Drying  and  milling  of  leguminous 
vegetables of heading 0708 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 12  used  are 
wholly obtained 

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

oleoresins 

and 

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

-  Mucilages 
modified, 
vegetable products 

and 
derived 

thickeners, 
from 

-  Other 

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

Manufacture 
mucilages and thickeners 

from  non-modified 

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

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(1) 

(2) 

(3) 

or 

(4) 

Chapter 14 

Vegetable  plaiting  materials; 
vegetable products not elsewhere 
specified or included 

in  which  all 

Manufacture 
the 
materials  of  Chapter 14  used  are 
wholly obtained 

ex Chapter 15 

1501 

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

fat 

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

-  Fats from bones or waste 

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

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

except 

those 

-  Other 

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

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

than 

-  Fats from bones or waste 

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

except 

those 

-  Other 

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

1502 

1504 

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

-  Solid fractions  

-  Other 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable 
fractions: 

oils 

and 

their 

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

in  which  all 

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

Manufacture 
grease of heading 1505 

from  crude  wool 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

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(1) 

(2) 

(3) 

or 

(4) 

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

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

-  Solid  fractions,  except  for  that 

of jojoba oil 

Manufacture  from  other  materials 
of headings 1507 to 1515 

1516 

1517 

-  Other 

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

hydrogenated, 

re-esterified 

animal 

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

Chapter 16 

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

in  which  all 

Manufacture 
the 
vegetable materials used are wholly 
obtained 

Manufacture in which: 

-  all the materials of Chapter 2 used 

are wholly obtained, and 

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

Manufacture in which: 

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

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

Manufacture: 

-  from animals of Chapter 1, and/or 

-  in  which  all  the  materials  of 
are  wholly 
used 

Chapter 3 
obtained 

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

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

ex 1701 

1702 

or 

sugar 

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

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

sugars, 

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

-  Chemically-pure  maltose  and 

fructose 

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

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(1) 

(2) 

(3) 

or 

(4) 

ex 1703 

1704 

-  Other  sugars  in  solid  form, 
containing  added  flavouring  or 
colouring matter 

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

-  Other 

Manufacture 
in  which  all 
materials used are originating 

the 

from 

Molasses 
the 
resulting 
extraction  or  refining  of  sugar, 
containing  added  flavouring  or 
colouring matter 

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

Sugar  confectionery  (including 
white  chocolate),  not  containing 
cocoa 

Manufacture: 

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

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

Chapter 18 

Cocoa and cocoa preparations 

Manufacture: 

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

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

1901 

basis, 

defatted 

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

to 0404, 

-  Malt extract 

-  Other 

from 

cereals 

of 

Manufacture 
Chapter 10 

Manufacture: 

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

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

EN 

15 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
1902 

1903 

1904 

1905 

(1) 

(2) 

(3) 

or 

(4) 

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

or 
such  as 
noodles, 

ravioli, 

or 

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

in  which  all 

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

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

Manufacture in which: 

-  all 

the 

and 

cereals 

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

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except those of heading 1806, 

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

and 

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

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

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

prepared, 

(except 

containing 

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

use, 

ex Chapter 20 

Preparations  of  vegetables,  fruit, 
nuts  or  other  parts  of  plants; 
except for: 

Manufacture  in  which  all  the  fruit, 
nuts  or  vegetables  used  are  wholly 
obtained 

ex 2001 

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

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

ex 2004 
ex 2005 

and 

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

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

EN 

16 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

2006 

2007 

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

Manufacture: 

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

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

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

ex 2008 

-  Nuts,  not  containing  added 

sugar or spirits 

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

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

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

2009 

juices 

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

Manufacture: 

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

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

Manufacture: 

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

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

ex Chapter 21 

Miscellaneous 
preparations; except for: 

edible 

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

2101 

2103 

essences 

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

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

Manufacture: 

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

-  in  which  all  the  chicory  used  is 

wholly obtained 

-  Sauces 

and 

preparations 
therefor; mixed condiments and 
mixed seasonings 

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

EN 

17 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of  any 
heading 

ex 2104 

Soups 
preparations therefor  

and 

broths 

and 

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

vegetables 

prepared 

except 

2106 

Food  preparations  not  elsewhere 
specified or included 

Manufacture: 

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

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

ex Chapter 22 

Beverages,  spirits  and  vinegar; 
except for: 

Manufacture: 

2202 

2207 

2208 

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

beverages, 

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

Undenatured  ethyl  alcohol  of  an 
alcoholic  strength  by  volume  of 
less 
spirits, 
liqueurs  and  other  spirituous 
beverages 

than  80 % vol; 

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

-  in  which  all 

the  grapes  or 
materials  derived  from  grapes 
used are wholly obtained 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

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

-  in  which  all 

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

Manufacture: 

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

-  in  which  all 

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

EN 

18 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 23 

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

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

ex 2301 

ex 2303 

ex 2306 

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

other 

or 

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

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

in  which  all 

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

Manufacture in which all the maize 
used is wholly obtained 

Manufacture in which all the olives 
used are wholly obtained 

2309 

Preparations  of  a  kind  used  in 
animal feeding 

Manufacture in which: 

ex Chapter 24 

Tobacco 
tobacco substitutes; except for: 

and  manufactured 

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

-  all the materials of Chapter 3 used 

are wholly obtained 

in  which  all 

Manufacture 
the 
materials  of  Chapter 24  used  are 
wholly obtained 

2402 

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

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

ex 2403  

Smoking tobacco 

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

ex Chapter 25 

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

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

ex 2504 

ex 2515 

ex 2516 

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

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

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

a 

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

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

slabs  of 

a 

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

EN 

19 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2518 

Calcined dolomite 

ex 2519 

(magnesite), 

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

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

Calcination 
calcined 

of 

dolomite 

not 

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

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

Manufacture 
concentrate 

from 

asbestos 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

ex 2530 

Earth 
powdered 

colours, 

calcined 

or 

Calcination  or  grinding  of  earth 
colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

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

of 

the 

oils 

obtained 

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

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

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

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

or 

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

Crude 
oils 
bituminous minerals 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

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

constituents 

from 

of 

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

or 

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

2

3

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

EN 

20 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2711 

2712 

2713 

2714 

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

Operations  of  refining  and/or  one 
or more specific process(es) (4) 

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

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

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

or 

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

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

or 

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

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

or 

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

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

or 

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

4

5

6

7

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

EN 

21 

   EN 

 
 
 
 
 
                                                 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2715 

ex Chapter 28 

on 

asphalt, 

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

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

elements 

or 

ex 2805 

"Mischmetall" 

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

or 

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

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

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

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

ex 2811 

Sulphur trioxide 

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

ex 2833 

Aluminium sulphate 

ex 2840 

Sodium perborate 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

ex 2852 

Mercury  compounds  of  internal 
their  halogenated, 
ethers  and 
or 
sulphonated, 
nitrosated derivatives 

nitrated 

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

Manufacture  in  which  the  value  of 
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  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 

8

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

EN 

22 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
(1) 

(2) 

(3) 

or 

(4) 

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) (9) 

ex 2902 

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

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

or 

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

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

or 

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

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

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

2915 

ex 2932 

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

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

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

-  Internal 

ethers 

halogenated, 
nitrated 
derivatives 

or 

and 
their 
sulphonated, 
nitrosated 

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

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

-  Cyclic  acetals  and 
and 

hemiacetals 
halogenated, 
nitrated 
derivatives 

or 

internal 
their 
sulphonated, 
nitrosated 

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 

9

10

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

EN 

23 

   EN 

 
 
 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

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

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

or 
other 

2934 

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 

3002 

for 

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

vaccines, 

together 

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

-  Other 

--  Human blood 

--  Animal  blood  prepared  for 
therapeutic  or  prophylactic 
uses 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

EN 

24 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

--  Haemoglobin, 

blood 
globulins and serum globulins 

--  Other 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

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

materials 

-  Other 

Manufacture: 

that  of 

materials 

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

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

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

ex 3006 

-  Waste 
specified 
Chapter 

pharmaceuticals 
this 

to 

in  note 4(k) 

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

EN 

25 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

- 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) 

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

- 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  50 %  of  the  ex-works  price 
of the product 

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

Manufacture: 

that  of 

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

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

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

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

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

-  Appliances 
ostomy use 

identifiable 

for 

ex Chapter 31 

Fertilizers; except for: 

ex 3105 

ex Chapter 32 

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

in 

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

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

pigments 

and 

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 

EN 

26 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3205 

Colour 
lakes;  preparations  as 
specified in note 3 to this chapter 
based on colour lakes (11) 

ex Chapter 33 

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

resinoids; 
toilet 

3301 

concretes 

concentrates 

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

ex Chapter 34 

ex 3403 

organic 

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

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

from 

3404 

Artificial  waxes  and  prepared 
waxes: 

waxes, 

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

from 

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

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

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

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

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

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

Manufacture  from  materials  of  any 
heading,  including  materials  of  a 
"group" (12) 
this 
different 
heading.  However,  materials  of  the 
same  group  as  the  product  may  be 
used, provided that their total value 
does  not  exceed  20 %  of  the  ex-
works price of the product 

in 

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

Operations  of  refining  and/or  one 
or more specific process(es) (13) 

or 

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

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

11

12

13

Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the 
manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. 
A "group" is regarded as any part of the heading separated from the rest by a semicolon. 
For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 

EN 

27 

   EN 

 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  from  materials  of  any 
heading, except: 

-  hydrogenated  oils  having 

character 
heading 1516, 

of 

waxes 

the 
of 

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

-  materials of heading 3404 

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

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

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

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

-  Other 

ex Chapter 35 

3505 

Albuminoidal 
modified 
enzymes; except for: 

starches; 

substances; 
glues; 

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

based 

or 

-  Starch ethers and esters 

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

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

-  Other 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

certain 

ex Chapter 37 

Photographic  or  cinematographic 
goods; except for: 

Manufacture  from  materials  of  any 
of 
heading, 
heading 1108 

except 

those 

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

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

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

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

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

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

EN 

28 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3701 

3702 

3704 

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

-  Instant  print  film  for  colour 

photography, in packs 

-  Other 

in 

film 

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

other 

than 

those 

except 

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

those 

except 

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

their 

of 

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

except 

those 

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

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

except 

those 

ex Chapter 38 

Miscellaneous 
products; except for: 

chemical 

ex 3801 

-  Colloidal 

graphite 

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

pastes 

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

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

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

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

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

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

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

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

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

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

ex 3803 

Refined tall oil 

Refining of crude tall oil 

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

ex 3805 

Spirits  of  sulphate 
purified 

turpentine, 

Purification  by  distillation  or 
refining  of  raw  spirits  of  sulphate 
turpentine 

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

EN 

29 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 3806 

Ester gums 

Manufacture from resin acids 

ex 3807 

Wood pitch (wood tar pitch) 

Distillation of wood tar 

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

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

3808 

3809 

3810 

3811 

3812 

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

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

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

herbicides, 

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

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

(for 

fluxes 

and 
preparations 

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

and 

inhibitors, 

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

-  Prepared 

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

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

-  Other 

rubber 

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

not 
included; 

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

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

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3813  

3814 

3818 

3819 

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

charged 

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

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

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

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

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

from 

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

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

3820 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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

Ex 3821 

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

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

3822 

3823 

3824 

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

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

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

-  Industrial monocarboxylic fatty 
acids, acid oils from refining 

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

-  Industrial fatty alcohols 

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

or 

cores; 

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

EN 

31 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(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 resinous products 

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

--  Sorbitol  other  than  that  of 

heading 2905 

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

ammonium 

acids 

of 

--  Ion exchangers 

--  Getters for vacuum tubes 

--  Alkaline  iron  oxide  for  the 

purification of gas 

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

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

--  Fusel oil and Dippel's oil 

--  Mixtures  of 

salts  having 

different anions 

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

-  Other 

3901 to 3915 

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

for 

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

EN 

32 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  Chapter 39 
used does not exceed 20 % of the 
ex-works price of the product (14) 

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 (15) 

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

ex 3907 

3912 

3916 to 3921 

made 

-  Copolymer, 

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

-  Polyester  

its 

and 

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

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

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

forms 

other 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  materials  of  the  same 
heading  as  the  product  may  be 
used, provided that their total value 
does  not  exceed  50 %  of  the  ex-
works price of the product (16) 

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

the  materials  of 

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

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

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

-  Other: 

14

15

16

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

EN 

33 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

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

-  within  the  above  limit,  the  value 
of  all  the  materials  of  Chapter 39 
used does not exceed 20 % of the 
ex-works price of the product (17) 

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 (18) 

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

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

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

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

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

ex 3920 

-  Ionomer sheet or film 

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

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

-  Sheets of regenerated cellulose, 

polyamides or polyethylene 

the  materials  of 

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

ex 3921 

Foils of plastic, metallised 

Manufacture 
highly-
transparent  polyester-foils  with  a 
thickness of less than 23 micron (19) 

from 

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

3922 to 3926 

Articles of plastics 

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

ex Chapter 40 

Rubber  and  articles 
except for: 

thereof; 

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

ex 4001 

Laminated  slabs  of  crepe  rubber 
for shoes 

Lamination  of  sheets  of  natural 
rubber 

17

18

19

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

EN 

34 

   EN 

 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

4005 

4012 

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

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

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

-  Retreaded  pneumatic,  solid  or 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

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

except 

those 

ex 4017 

Articles of hard rubber 

Manufacture from hard rubber 

ex Chapter 41 

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

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

ex 4102 

Raw  skins  of  sheep  or  lambs, 
without wool on 

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

4104 to 4106 

Tanned  or  crust  hides  and  skins, 
without wool or hair on, whether 
or  not  split,  but  not  further 
prepared 

Retanning of tanned leather 

Or 

4107,  4112  and 
4113 

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

ex 4114 

Chapter 42 

ex Chapter 43 

Patent 
laminated 
leather 

leather 

patent 
and 
leather;  metallised 

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

Furskins 
fur; 
manufactures thereof; except for: 

artificial 

and 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

-  Plates,  crosses  and 

similar 

forms 

-  Other 

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

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

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

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

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

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

or 

Manufacture  from  non-assembled, 
tanned or dressed furskins 

EN 

35 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

4303 

Articles  of  apparel,  clothing 
accessories  and  other  articles  of 
furskin 

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

ex Chapter 44 

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

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

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 

or 

sawn 

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

exceeding 

by 

obtained 

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

ex 4409 

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

-  Sanded or end-jointed 

Sanding or end-jointing 

-  Beadings and mouldings 

Beading or moulding 

to 

Beadings 
mouldings, 
and 
including  moulded  skirting  and 
other moulded boards 

Beading or moulding 

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

Manufacture from boards not cut to 
size 

Casks,  barrels,  vats,  tubs  and 
other coopers' products and parts 
thereof, of wood 

Manufacture from riven staves, not 
further  worked  than  sawn  on  the 
two principal surfaces 

ex 4410 
ex 4413 

ex 4415 

ex 4416 

ex 4418 

-  Builders'  joinery  and  carpentry 

of wood 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  cellular  wood  panels, 
shingles and shakes may be used 

-  Beadings and mouldings 

Beading or moulding 

ex 4421 

Match  splints;  wooden  pegs  or 
pins for footwear 

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

ex Chapter 45 

Cork and  articles of cork; except 
for: 

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

4503 

Articles of natural cork 

Manufacture 
heading 4501 

from 

cork 

of 

Chapter 46 

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

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

EN 

36 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 47 

Pulp  of  wood or  of  other  fibrous 
cellulosic  material; 
recovered 
(waste  and  scrap)  paper  or 
paperboard 

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

ex Chapter 48 

Paper and paperboard; articles of 
paper  pulp,  of  paper  or  of 
paperboard; except for: 

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

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

ex 4811 

4816 

4817 

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

than 

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

ex 4818 

Toilet paper 

ex 4819 

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

paperboard, 

ex 4820 

Letter pads 

ex 4823 

ex Chapter 49 

4909 

paper, 

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

books, 

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

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

messages 

4910 

Calendars  of  any  kind,  printed, 
including calendar blocks: 

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

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

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

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

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

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

Manufacture 
materials of Chapter 47 

from  paper-making 

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

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

except 

those 

EN 

37 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture: 

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

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

-  Other 

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

except 

those 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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

Carding or combing of silk waste 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from (20): 

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

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn (21) 

-  Other 

Manufacture from (22): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

20

21

22

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

EN 

38 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 51 

Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric; 
except for: 

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

5106 to 5110 

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

Manufacture from (23): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5111 to 5113 

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

animal 

hair 

or 

-  Incorporating rubber thread 

Manufacture from single yarn (24) 

-  Other 

Manufacture from (25): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

23

24

25

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

EN 

39 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 52 

Cotton; except for: 

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

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (26): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

-  Incorporating rubber thread 

Manufacture from single yarn (27) 

-  Other 

Manufacture from (28): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

26

27

28

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

EN 

40 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 53 

Other  vegetable  textile  fibres; 
paper  yarn  and  woven  fabrics  of 
paper yarn; except for: 

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

5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from (29): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (30) 

-  Other 

Manufacture from (31): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

29

30

31

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

EN 

41 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

5401 to 5406 

Yarn,  monofilament  and  thread 
of man-made filaments 

Manufacture from (32): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (33) 

-  Other 

Manufacture from (34): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

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

32

33

34

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

EN 

42 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5501 to 5507 

Man-made staple fibres 

Manufacture 
materials or textile pulp 

from 

chemical 

5508 to 5511 

Yarn  and  sewing  thread  of  man-
made staple fibres 

Manufacture from (35): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5512 to 5516 

Woven 
staple fibres: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (36) 

-  Other 

Manufacture from (37): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

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

35

36

37

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

EN 

43 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 56 

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

Manufacture from (38): 

-  coir yarn, 

-  natural fibres, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5602 

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

-  Needleloom felt 

Manufacture from (39): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament  tow  of 

heading 5501, 

of  which  the  denomination  in  all 
cases of a single filament or fibre is 
less  than  9 decitex,  may  be  used, 
provided  that  their  total  value  does 
not  exceed  40 %  of  the  ex-works 
price of the product 

-  Other 

Manufacture from (40): 

-  natural fibres, 

-  man-made  staple 
from casein, or 

fibres  made 

-  chemical materials or textile pulp 

5604 

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

-  Rubber  thread  and  cord,  textile 

covered 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

38

39

40

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

EN 

44 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (41): 

5605 

5606 

Metallised  yarn,  whether  or  not 
gimped,  being  textile  yarn,  or 
strip  or  the  like  of  heading 5404 
or 5405,  combined  with  metal  in 
the  form  of 
thread,  strip  or 
powder or covered with metal 

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

than 
and 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (42): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (43): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Chapter 57 

Carpets  and  other  textile  floor 
coverings: 

-  Of needleloom felt 

Manufacture from (44): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

41

42

43

44

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

EN 

45 

   EN 

 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament  tow  of 

heading 5501, 

of  which  the  denomination  in  all 
cases of a single filament or fibre is 
less  than  9 decitex,  may  be  used, 
provided  that  their  total  value  does 
not  exceed  40 %  of  the  ex-works 
price of the product 

Jute  fabric  may  be  used  as  a 
backing 

-  Of other felt 

Manufacture from (45): 

-  natural 

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

-  chemical materials or textile pulp 

-  Other 

Manufacture from (46): 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

-  man-made 

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

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

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

-  Combined with rubber thread 

Manufacture from single yarn (47) 

-  Other 

Manufacture from (48): 

45

46

47

48

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

EN 

46 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

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

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

5805 

Gobelins, 

tapestries  of 

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

5810 

Embroidery in the piece, in strips 
or in motifs 

Manufacture: 

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

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

Manufacture from yarn 

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

of 

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

or 

5901 

5902 

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

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

EN 

47 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5903 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

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: 

Manufacture from yarn (49) 

-  Impregnated,  coated,  covered 
rubber, 

or 
laminated  with 
plastics or other materials  

Manufacture from yarn 

-  Other 

Manufacture from (50): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

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

5906 

Rubberised  textile  fabrics,  other 
than those of heading 5902: 

49

50

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

EN 

48 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Knitted or crocheted fabrics 

Manufacture from (51): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture 
materials 

from 

chemical 

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

-  Other 

Manufacture from yarn 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

for 

lamps, 

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

the 

or 

5907 

5908 

-  Incandescent 
impregnated 

gas  mantles, 

Manufacture  from  tubular  knitted 
gas-mantle fabric 

-  Other 

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

5909 to 5911 

Textile articles of a kind suitable 
for industrial use: 

-  Polishing  discs  or  rings  other 
than of felt of heading 5911 

Manufacture  from  yarn  or  waste 
fabrics or rags of heading 6310 

51

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

EN 

49 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Woven 

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

Manufacture from (52): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (53), 

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

aromatic 

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

--  monofil 

polytetrafluoroethylene (54), 

of 

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

of 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn (55), 

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

polyester 
terephthalic 
cyclohexanediethanol 
isophthalic acid, 

a 
acid 

--  natural fibres, 

--  man-made  staple 

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

--  chemical  materials  or 

textile 

pulp 

-  Other 

Manufacture from (56): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

52

53

54

55

56

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

EN 

50 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (57): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Chapter 61 

Articles  of  apparel  and  clothing 
accessories, knitted or crocheted: 

Manufacture from yarn (58)(59) 

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

-  Other  

Manufacture from (60): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture from yarn (61)(62) 

ex Chapter 62 

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

knitted 

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

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

Manufacture from yarn (63) 

or 

ex 6210 
ex 6216 

and 

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

Manufacture  from  unembroidered 
fabric,  provided  that  the  value  of 
the unembroidered fabric used does 
not  exceed  40 %  of  the  ex-works 
price of the product (64) 

Manufacture from yarn (65) 

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 (66) 

57

58

59

60

61

62

63

64

65

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

EN 

51 

   EN 

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

6213 and 6214 

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

-  Embroidered 

Manufacture 
single yarn (67)(68) 

from 

unbleached 

or 

Manufacture  from  unembroidered 
fabric,  provided  that  the  value  of 
the unembroidered fabric used does 
not  exceed  40 %  of  the  ex-works 
price of the product (69) 

Manufacture 
single yarn (70)(71) 

from 

unbleached 

or 

-  Other 

as 

least 

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

that 

6217 

up 

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

-  Embroidered 

Manufacture from yarn (72) 

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 (73) 

66

67

68

69

70

71

72

73

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

EN 

52 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                                         
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

Manufacture from yarn (74) 

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 (75) 

-  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 (76) 

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 (77): 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (78)(79) 

from 

unbleached 

or 

(other 

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

Manufacture 
single yarn (80)(81) 

from 

unbleached 

74

75

76

77

78

79

80

81

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

EN 

53 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

6305 

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

Manufacture from (82): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

6306 

awnings 

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

-  Of nonwovens 

Manufacture from (83)(84): 

6307 

6308 

-  Other 

Other made-up articles, including 
dress patterns 

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

tapestries, 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (85)(86) 

from 

unbleached 

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

in 

included 

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

ex Chapter 64 

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

6406 

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

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

components 

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

ex Chapter 65 

Headgear  and  parts 
except for: 

thereof; 

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

82

83

84

85

86

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

EN 

54 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

6505 

ex Chapter 66 

6601 

Chapter 67 

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 

sun 

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

Manufacture  from  yarn  or  textile 
fibres (87) 

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

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

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

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

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

ex Chapter 68 

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

or 

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

ex 6803 

ex 6812 

ex 6814 

Articles 
agglomerated slate 

of 

slate 

or 

of 

Manufacture from worked slate 

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

and 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  worked  mica 
(including 
or 
reconstituted mica) 

agglomerated 

Chapter 69 

Ceramic products 

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

ex Chapter 70 

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

heading, except that of the product 

ex 7003,  ex 7004 
and ex 7005  

Glass with a non-reflecting layer  Manufacture 
heading 7001 

from  materials  of 

7006 

bent, 

Glass  of  heading 7003,  7004 
or 7005, 
edge-worked, 
engraved,  drilled,  enamelled  or 
otherwise worked, but not framed 
or fitted with other materials: 

-  Glass-plate  substrates,  coated 
with  a  dielectric  thin  film,  and 
of  a  semiconductor  grade  in 
accordance 
SEMII-
standards (88) 

with 

Manufacture 
glass-plate 
heading 7006 

from 

non-coated 
of 

substrate 

87

88

See Introductory Note 6. 
SEMII – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

55 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture 
heading 7001 

from  materials  of 

7007 

7008 

7009 

7010 

7013 

glass, 

Safety 
toughened 
laminated glass 

consisting 

(tempered) 

of 
or 

Manufacture 
heading 7001 

from  materials  of 

Multiple-walled  insulating  units 
of glass 

Manufacture 
heading 7001 

from  materials  of 

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

Manufacture 
heading 7001 

from  materials  of 

flasks, 

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

for 

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

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

or 

total  value  of 

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

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

or 

total  value  of 

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

or 

(except 

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

ex 7019 

Articles (other than yarn) of glass 
fibres 

Manufacture from: 

-  uncoloured  slivers,  rovings,  yarn 

or chopped strands, or 

-  glass wool 

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

ex Chapter 71 

or 

cultured 

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

ex 7101 

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

strung 

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

ex 7102,  ex 7103 
and ex 7104 

Worked 
precious 
synthetic or reconstructed) 

precious 
stones 

or 

semi-
(natural, 

Manufacture 
precious or semi-precious stones 

from 

unworked 

EN 

56 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7106,  7108  and 
7110 

Precious metals: 

-  Unwrought 

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

or 

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

or 

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

-  Semi-manufactured 

or 

in 

powder form 

Manufacture 
precious metals 

from 

unwrought 

ex 7107,  ex 7109 
and ex 7111 

Metals clad with precious metals, 
semi-manufactured 

Manufacture from metals clad with 
precious metals, unwrought 

7116 

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

(natural, 

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

7117 

Imitation jewellery 

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

or 

Manufacture from base metal parts, 
not plated or covered with precious 
metals,  provided  that  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

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

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

ex Chapter 72 

Iron and steel; except for: 

7207 

Semi-finished products of iron or 
non-alloy steel 

7208 to 7216 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

ex 7218,  7219 to 
7222 

products, 

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

Manufacture 
materials of heading 7207 

from  semi-finished 

Manufacture  from  ingots  or  other 
primary forms of heading 7218 

7223 

Wire of stainless steel 

Manufacture 
materials of heading 7218 

from  semi-finished 

EN 

57 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 7224,  7225 to 
7228 

products, 

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

angles, 

shapes 

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

7229 

Wire of other alloy steel 

Manufacture 
materials of heading 7224 

from  semi-finished 

ex Chapter 73 

Articles  of  iron  or  steel;  except 
for: 

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

Manufacture 
heading 7206 

Manufacture 
heading 7206 

from  materials  of 

from  materials  of 

ex 7301 

Sheet piling 

7302 

or 

tramway 

Railway 
track 
construction  material  of  iron  or 
steel,  the  following:  rails,  check-
rails and rack rails, switch blades, 
crossing  frogs,  point  rods  and 
other  crossing  pieces,  sleepers 
(cross-ties),  fish-plates,  chairs, 
chair  wedges,  sole  pates  (base 
plates),  rail  clips,  bedplates,  ties 
and other material specialised for 
jointing or fixing rails 

7304,  7305  and 
7306 

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

Manufacture 
heading 7206, 7207, 7218 or 7224 

from  materials  of 

drilling, 

deburring 

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

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

ex 7307 

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

7308 

(excluding 
Structures 
of 
buildings 
prefabricated 
heading 9406) 
and  parts  of 
structures  (for  example,  bridges 
and  bridge-sections,  lock-gates, 
towers, 
roofs, 
lattice  masts, 
roofing  frameworks,  doors  and 
windows  and  their  frames  and 
thresholds  for  doors,  shutters, 
balustrades, pillars and columns), 
of  iron  or  steel;  plates,  rods, 
angles,  shapes,  sections,  tubes 
and  the  like,  prepared  for  use  in 
structures, of iron or steel 

ex 7315 

Skid chain 

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

EN 

58 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 74 

Copper  and  articles 
except for: 

thereof; 

Manufacture: 

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

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

Copper  mattes;  cement  copper 
(precipitated copper) 

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

Unrefined copper; copper anodes 
for electrolytic refining 

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

Refined 
copper 
alloys, unwrought: 

and 

copper 

-  Refined copper 

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

-  Copper  alloys  and 
containing 

copper 
elements 

refined 
other 

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

Copper waste and scrap 

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

Master alloys of copper 

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

7401 

7402 

7403 

7404 

7405 

ex Chapter 75 

Nickel 
except for: 

and 

articles 

thereof; 

Manufacture: 

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

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

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

7501 to 7503 

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

ex Chapter 76 

Aluminium  and  articles  thereof; 
except for: 

Manufacture: 

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

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

EN 

59 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

7601 

Unwrought aluminium 

Manufacture: 

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

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

or 

thermal 

by 
treatment 

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

7602 

Aluminium waste or scrap 

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

ex 7616 

grill, 

cloth, 

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

Manufacture: 

fencing, 

that  of 

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

and 

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

Chapter 77 

Reserved  for  possible  future  use 
in the HS 

ex Chapter 78 

Lead  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

Manufacture 
"work" lead 

from  "bullion"  or 

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

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

7801 

Unwrought lead: 

-  Refined lead 

-  Other 

7802 

Lead waste and scrap 

EN 

60 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 79 

Zinc  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

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

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

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

ex Chapter 80 

Tin  and  articles  thereof;  except 
for: 

Manufacture: 

8001 

Unwrought tin 

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

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

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

8002 and 8007 

Tin  waste  and  scrap;  other 
articles of tin 

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

Chapter 81 

Other  base  metals;  cermets; 
articles thereof: 

-  Other  base  metals,  wrought; 

articles thereof 

-  Other 

ex Chapter 82 

8206 

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

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

the  materials  of 

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

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

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

those 

except 

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

incorporated 

into 

the 

EN 

61 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8207 

8208 

ex 8211 

8214 

8215 

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

Knives  and  cutting  blades,  for 
machines  or 
for  mechanical 
appliances 

Manufacture: 

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

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

Manufacture: 

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

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

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

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

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

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

Spoons,  forks,  ladles,  skimmers, 
cake-servers,  fish-knives,  butter-
knives,  sugar  tongs  and  similar 
kitchen or tableware 

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

ex Chapter 83 

Miscellaneous  articles  of  base 
metal; except for: 

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

ex 8302 

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

suitable 

articles 

ex 8306 

Statuettes  and  other  ornaments, 
of base metal 

other  materials 

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

be 

other  materials 

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

be 

EN 

62 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 84 

reactors, 

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

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

Manufacture: 

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

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

ex 8401 

Nuclear fuel elements 

8402 

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

Manufacture  from  materials  of  any 
heading, 
the 
product (89) 

that  of 

except 

Manufacture: 

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

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

8403 and ex 8404 

8406 

8407 

8408 

8409 

8411 

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

Steam  turbines  and  other  vapour 
turbines 

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

except 

those 

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

Spark-ignition  reciprocating  or 
rotary internal combustion piston 
engines 

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

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

internal 
engines 

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

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

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

Turbo-jets,  turbo-propellers  and 
other gas turbines 

Manufacture: 

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

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

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

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

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

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

89

This rule shall apply until 31.12.2005. 

EN 

63 

   EN 

 
 
 
 
 
                                                 
 
(1) 

(2) 

(3) 

or 

(4) 

8412 

Other engines and motors 

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

ex 8413 

Rotary  positive  displacement 
pumps 

Manufacture: 

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

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

ex 8414 

Industrial  fans,  blowers  and  the 
like 

Manufacture: 

8415 

8418 

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

those  machines 

or 

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

than 
machines 

other 

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

ex 8419 

Machines  for  wood,  paper  pulp, 
paper and paperboard industries 

Manufacture in which: 

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

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

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

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

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

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

EN 

64 

   EN 

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8420 

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

8423 

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

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

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

Manufacture in which: 

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

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

Manufacture: 

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

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

8425 to 8428 

Lifting,  handling, 
unloading machinery 

loading  or 

Manufacture in which: 

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

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

all 

the  materials 

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

8429 

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

bulldozers, 
levellers, 
shovels, 
loaders, 
road 

-  Road rollers 

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

-  Other 

Manufacture in which: 

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

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

all 

the  materials 

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

EN 

65 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8430 

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

ex 8431 

Parts  suitable  for  use  solely  or 
principally with road rollers 

8439 

8441 

Machinery  for  making  pulp  of 
fibrous  cellulosic  material  or  for 
making  or  finishing  paper  or 
paperboard 

Other  machinery  for  making  up 
paper  pulp,  paper  or  paperboard, 
including cutting machines of all 
kinds 

Manufacture in which: 

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

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

all 

the  materials 

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

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

Manufacture in which: 

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

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

Manufacture in which: 

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

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

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

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

Ex 8443 

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

automatic 

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

8444 to 8447 

Machines  of  these  headings  for 
use in the textile industry 

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

ex 8448 

8452 

Auxiliary machinery for use with 
machines 
headings 8444 
and 8445 

of 

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

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

EN 

66 

   EN 

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture in which: 

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

-  the  value  of  all 

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

the  head 

-  Other 

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

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

8456 to 8466 

8469 to 8472 

8480 

Machine-tools  and  machines  and 
their  parts  and  accessories  of 
headings 8456 to 8466 

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

Office  machines  (for  example, 
calculating 
typewriters, 
machines, 
data 
processing  machines,  duplicating 
machines, stapling machines) 

automatic 

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

glass, 

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

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

8482 

Ball or roller bearings 

Manufacture: 

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

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

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

8484 

of  metal; 

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

joints,  dissimilar 

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

EN 

67 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

ex 8486 

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

plasma 
parts 

-  machine 
(including 
tools 
presses)  for  working  metal  by 
bending,  folding,  straightening, 
flattening, 
and 
and 
accessories thereof 

parts 

ceramics, 

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

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

reticles 

coated 

or 

- 
moulds, 
compression types 

injection 

or 

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

-  lifting,  handing,  loading  or 
unloading machinery 

Manufacture in which: 

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

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

8487 

ex Chapter 85 

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

not 
elsewhere 

specified 
in 

machinery 

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

image  and 

all 

the  materials 

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

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

Manufacture: 

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

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

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

EN 

68 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8501 

Electric  motors  and  generators 
(excluding generating sets) 

Manufacture in which: 

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

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

all 

the  materials 

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

8502 

Electric  generating 
rotary converters 

sets  and 

Manufacture in which: 

ex 8504 

Power supply units for automatic 
data-processing machines 

ex 8517 

ex 8518 

for 

apparatus 

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

network), 

other 

or 

of 

and 

not  mounted 

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

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

the  materials 

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

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

Manufacture in which: 

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

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

all 

Manufacture in which: 

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

-  the  value  of  all 

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

8519 

Sound 
reproducing apparatus 

recording  and 

sound 

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 

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

EN 

69 

   EN 

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8521 

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

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 

-  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 
headings 8519 
to 8521 

of 

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

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

excluding 

products 

- recorded discs, tapes solid-state 
non-volatile  storage  devices  and 
other  media  for  the  recording  of 
sound or of other phenomena, but 
excluding products of Chapter 37 

-  matrices  and  masters  for  the 
but 
of 
production 
excluding  products  of  Chapter 
37; 

discs, 

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

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

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 

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 

Manufacture: 

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

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

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

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

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

EN 

70 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

"smart 

- 
electronic integrated circuit 

cards"  with  one 

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  materials 

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

or 

a 

circuits 

integrated 
on 

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

by 

8525 

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

8526 

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

8527 

8528 

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

recording 

sound 

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

system 

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

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

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

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  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  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 

EN 

71 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

incorporating 

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

television 

for 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8529 

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

-Suitable 
solely  or 
for  use 
principally  with  video  recording 
or reproducing apparatus 

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

not 

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

Manufacture: 

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

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

-Other 

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

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

Manufacture in which: 

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

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

apparatus 

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

for 

or 

all 

the  materials 

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

Manufacture in which: 

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

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

all 

the  materials 

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

8535  

8536 

-  connectors  for  optical  fibres, 
optical fibre bundles or cables 

EN 

72 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-- of plastics 

-- of ceramics 

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

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

-- of copper  

Manufacture: 

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

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

Manufacture in which: 

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

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

all 

the  materials 

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

8537 

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

apparatus 

those 

ex 8541 

Diodes,  transistors  and  similar 
semi-conductor  devices,  except 
wafers not yet cut into chips 

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

Manufacture: 

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

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

ex 8542 

Electronic integrated circuits  

EN 

73 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

-  Monolithic integrated circuits 

Manufacture in which: 

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

the  materials 

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

or 

a 

circuits 

integrated 
on 

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

by 

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

-  multichips  which  are  parts  of 
machinery  or  apparatus,  not 
specified or included elsewhere 
in this Chapter 

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

- others 

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 

8544 

8545 

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

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

8546 

Electrical 
material 

insulators  of 

any 

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

EN 

74 

   EN 

 
 
  
  
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8547 

8548 

ex Chapter 86 

8608 

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

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

appliances 

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

lined  with 

insulators 

than 

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

spent 

and 

- Electronic microassemblies 

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: 

-  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 

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

thereof; 

or 

tramway 

safety  or 

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

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

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

ex Chapter 87 

Vehicles  other  than  railway  or 
tramway  rolling-stock,  and  parts 
and  accessories  thereof;  except 
for: 

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

EN 

75 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Works  trucks,  self-propelled,  not 
fitted  with  lifting  or  handling 
equipment,  of  the  type  used  in 
factories, warehouses, dock areas 
or  airports  for  short  distance 
transport of goods; tractors of the 
type  used  on  railway  station 
platforms;  parts  of  the  foregoing 
vehicles 

and 

other 

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

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

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

Manufacture: 

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

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

Manufacture: 

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

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

8709 

8710 

8711 

cycles 

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

fitted  with 

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  Not exceeding 50 cm3 

Manufacture in which: 

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

-  the  value  of  all 

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

--  Exceeding 50 cm3 

Manufacture in which: 

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

-  the  value  of  all 

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

-  Other 

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

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

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

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
heading, 
of 
heading 8714 

except 

those 

EN 

76 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8715 

Baby carriages and parts thereof  Manufacture: 

8716 

Trailers  and  semi-trailers;  other 
vehicles, 
not  mechanically 
propelled; parts thereof 

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

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

Manufacture: 

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

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

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

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

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

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

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

ex 8804 

Rotochutes 

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

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

8805 

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

trainers;  parts  of 

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

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

Chapter 89 

Ships, 
structures 

boats 

and 

floating 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  hulls  of  heading 8906 
may not be used 

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

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

ex Chapter 90 

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

instruments 

9001 

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

Manufacture: 

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

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

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

EN 

77 

   EN 

 
 
(1) 

(2) 

(3) 

or 

(4) 

9002 

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

instruments 

than 

for 

9004 

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

ex 9005 

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

telescopes 

ex 9006 

(other 

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

flashbulbs 

other 

9007 

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

or 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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

Manufacture  in  which  the  value  of 
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 

EN 

78 

   EN 

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

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

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

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

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

9011 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

9016 

9017 

9018 

(including 
Surveying 
surveying), 
photogrammetrical 
hydrographic, 
oceanographic, 
hydrological,  meteorological  or 
and 
geophysical 
appliances, excluding compasses; 
rangefinders 

instruments 

Balances  of  a  sensitivity  of  5 cg 
or better, with or without weights 

(for 

marking-out 

Drawing, 
or 
mathematical 
calculating 
example, 
instruments 
drafting  machines,  pantographs, 
protractors,  drawing  sets,  slide 
rules, 
calculators); 
instruments for measuring length, 
for use in the hand (for example, 
tapes, 
measuring 
rods 
micrometers, 
not 
specified  or  included  elsewhere 
in this chapter 

and 
callipers), 

disc 

Instruments  and  appliances  used 
in  medical,  surgical,  dental  or 
veterinary 
including 
sciences, 
scintigraphic  apparatus,  other 
electro-medical  apparatus  and 
sight-testing instruments: 

-  Dentists'  chairs  incorporating 
dental  appliances  or  dentists' 
spittoons 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 9018 

-  Other 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 25 % of the ex-works price of 
the product 

EN 

79 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 25 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 25 % of the ex-works price of 
the product 

9019 

9020 

9024 

9025 

9026 

9027 

9028 

appliances; 
Mechano-therapy 
apparatus; 
massage 
psychological 
aptitude-testing 
apparatus; ozone therapy, oxygen 
therapy, aerosol therapy, artificial 
respiration  or  other  therapeutic 
respiration apparatus 

Other  breathing  appliances  and 
gas  masks,  excluding  protective 
masks having neither mechanical 
parts nor replaceable filters 

for 
Machines  and  appliances 
the  hardness,  strength, 
testing 
compressibility, 
or 
other  mechanical  properties  of 
materials  (for  example,  metals, 
wood, textiles, paper, plastics) 

elasticity 

Hydrometers and similar floating 
thermometers, 
instruments, 
barometers, 
pyrometers, 
hygrometers  and  psychrometers, 
recording  or  not,  and  any 
combination of these instruments 

Instruments  and  apparatus  for 
measuring  or  checking  the  flow, 
level,  pressure  or  other  variables 
of  liquids  or  gases  (for  example, 
flow  meters, 
gauges, 
level 
manometers, 
heat  meters), 
and 
excluding 
apparatus of heading 9014, 9015, 
9028 or 9032 

instruments 

Instruments  and  apparatus  for 
physical or chemical analysis (for 
polarimeters, 
example, 
refractometers, 
spectrometers, 
gas or smoke analysis apparatus); 
instruments  and  apparatus  for 
measuring  or  checking  viscosity, 
porosity, 
surface 
expansion, 
tension  or  the  like;  instruments 
and  apparatus  for  measuring  or 
checking  quantities  of  heat, 
sound 
(including 
light 
exposure meters); microtomes 

or 

Gas,  liquid  or  electricity  supply 
or  production  meters,  including 
calibrating meters therefor: 

-  Parts and accessories 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

EN 

80 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

-  Other 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Revolution  counters,  production 
counters, 
taximeters, 
mileometers,  pedometers  and  the 
and 
like; 
tachometers,  other  than  those  of 
heading 9014 
or 9015; 
stroboscopes 

indicators 

speed 

spectrum 
Oscilloscopes, 
analysers  and  other  instruments 
and  apparatus  for  measuring  or 
checking  electrical  quantities, 
meters 
excluding 
of 
heading 9028; 
instruments  and 
for  measuring  or 
apparatus 
detecting alpha, beta, gamma, X-
ray,  cosmic  or  other  ionizing 
radiations 

or 
appliances 

Measuring 
instruments, 
machines, 
included 
in 
chapter; profile projectors 

elsewhere 

checking 
and 
or 
this 

specified 

not 

Automatic 
controlling 
apparatus 

regulating 
instruments 

or 
and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

9029 

9030 

9031 

9032 

9033 

and 

accessories 

Parts 
(not 
specified  or  included  elsewhere 
in  this  chapter)  for  machines, 
appliances, 
or 
apparatus of Chapter 90 

instruments 

ex Chapter 91 

Clocks  and  watches  and  parts 
thereof; except for: 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

9105 

Other clocks 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

EN 

81 

   EN 

 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

9110 

or 

unassembled 

clock 
Complete  watch 
or 
movements, 
partly 
(movement 
sets);  incomplete  watch  or  clock 
movements,  assembled; 
rough 
watch or clock movements 

assembled 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 9114  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

Clock  cases  and  cases  of  a 
similar  type  for  other  goods  of 
this chapter, and parts thereof 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Watch  straps,  watch  bands  and 
parts 
watch 
thereof: 

bracelets, 

and 

9112 

9113 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
exceed 30 % of the ex-works price of 
the product 

-  Of  base  metal,  whether  or  not 
gold-  or  silver-plated,  or  of 
metal clad with precious metal 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

-  Other 

Chapter 92 

Musical  instruments;  parts  and 
accessories of such articles 

Chapter 93 

Arms and ammunition; parts and 
accessories thereof 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

EN 

82 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 94 

lighting 

Furniture;  bedding,  mattresses, 
mattress  supports,  cushions  and 
similar stuffed furnishings; lamps 
and 
not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
name-plates 
like; 
the 
and 
prefabricated  buildings;  except 
for: 

fittings, 

ex 9401 
ex 9403 

and 

metal 

Base 
furniture, 
incorporating  unstuffed  cotton 
cloth  of  a  weight  of  300 g/m2  or 
less 

9405 

and 

lighting 
searchlights 

Lamps 
fittings 
and 
including 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates  and  the  like,  having 
a permanently fixed light source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

ex Chapter 95 

ex 9503 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

Manufacture 
from  cotton  cloth 
already made up in a form ready for 
use  with  materials  of  heading 9401 
or 9403, provided that: 

-  the  value  of  the  cloth  does  not 
exceed  25 %  of  the  ex-works 
price of the product, and 

-  all  the  other  materials  used  are 
originating and are classified in a 
heading  other  than  heading  9401 
or 9403 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  roughly-shaped  blocks 
for making golf-club heads may be 
used 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

Manufacture  from  materials  of  any 
heading, except that of the product 

EN 

83 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

9606 

9608 

9612 

Brooms  and  brushes  (except  for 
besoms  and  the  like  and  brushes 
made  from  marten  or  squirrel 
hair),  hand-operated  mechanical 
floor  sweepers,  not  motorized, 
paint  pads  and  rollers,  squeegees 
and mops 

Travel  sets  for  personal  toilet, 
sewing  or 
shoe  or  clothes 
cleaning 

Buttons,  press-fasteners,  snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

fountain 

Ball-point  pens;  felt-tipped  and 
other  porous-tipped  pens  and 
markers; 
pens, 
stylograph  pens  and  other  pens; 
duplicating  stylos;  propelling  or 
pen-holders, 
sliding 
pencil-holders 
similar 
holders; parts (including caps and 
clips)  of  the  foregoing  articles, 
other than those of heading 9609 

pencils; 

and 

Typewriter  or  similar  ribbons, 
inked  or  otherwise  prepared  for 
giving  impressions,  whether  or 
not  on  spools  or  in  cartridges; 
ink-pads,  whether  or  not  inked, 
with or without boxes 

ex 9613 

Lighters with piezo-igniter 

ex 9614 

Smoking pipes and pipe bowls 

Manufacture 
carving  materials  of 
heading as the product 

from 

"worked" 
the  same 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

in 

included 

Each item in the set must satisfy the 
rule  which  would  apply  to  it  if  it 
the  set. 
were  not 
However,  non-originating  articles 
may  be  incorporated,  provided  that 
their  total  value  does  not  exceed 
15%  of  the  ex-works  price  of  the 
set 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  nibs  or  nib-points  of  the 
same  heading  as  the  product  may 
be used 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  of  heading 9613 
used  does  not  exceed  30 %  of  the 
ex-works price of the product 

Manufacture  from  roughly-shaped 
blocks 

Chapter 97 

Works  of  art,  collectors'  pieces 
and antiques 

Manufacture  from  materials  of  any 
heading, except that of the product 

EN 

84 

   EN 

 
 
 
 
 
 
 
 
 
 
 
ANNEX II 

ANNEX IVA 

The text of the invoice declaration 

Bulgarian version 

Износителят на продуктите, обхванати от този документ (митническо разрешение № … 
(1))  декларира,  че  освен  кьдето  е  отбелязано  друго,  тези  продукти  са  с  … 
преференциален произход (2). 

Spanish version 

El exportador de los productos incluidos en el presente documento (autorización aduanera n° 
…(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 
preferencial . …(2). 

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě 
zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Czech version 

Danish version 

Eksportøren  af  varer,  der  er  omfattet  af  nærværende  dokument,  (toldmyndighedernes 
...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
tilladelse  nr. 
præferenceoprindelse i ...(2). 

German version 

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses 
Handelspapier  bezieht,  erklärt,  dass  diese  Waren,  soweit  nicht  anders  angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 

Estonian version 

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, 
et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 

Greek version 

Ο  εξαγωγέας  των  προϊόντων  που  καλύπτονται  από  το  παρόν  έγγραφο  (άδεια  τελωνείου 
υπ΄αριθ.  ...(1))  δηλώνει  ότι,  εκτός  εάν  δηλώνεται  σαφώς  άλλως,  τα  προϊόντα  αυτά  είναι 
προτιµησιακής καταγωγής ...(2). 

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

EN 

85 

   EN 

 
English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No  ...(1)) 
declares that, except where otherwise clearly indicated, these products are of ...(2) preferential 
origin. 

L'exportateur des produits  couverts par le présent document (autorisation douanière  n° ...(1)) 
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)). 

French version 

Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione  doganale  n. 
...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(2). 

Latvian version 

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1))  deklaruoja, 
kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

Hungarian version 

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy 
eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru.  …(1)) 
jiddikjara  li,  ħlief  fejn  indikat  b’mod  ċar  li  mhux  hekk,  dawn  il-prodotti  huma  ta’  oriġini 
preferenzjali …(2). 

Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. 
...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van 
preferentiële ... oorsprong zijn (2). 

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

EN 

86 

   EN 

 
Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr  …(1)) 
deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają  …(2) 
preferencyjne pochodzenie. 

Portuguese version 

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)), 
declara  que,  salvo  expressamente  indicado  em  contrário,  estes  produtos  são  de  origem 
preferencial ...(2). 

Romanian version 

Exportatorul produselor ce fac ojiectul acestui document (autorizaţia vamalâ nr. …(1)) declará 
cá,  exceptând  cazul  în  care  în  mod  expres  este indicat altfel,  aceste  produse sunt de origine 
preferenţialā …(2). 

Slovenian version 

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, 
da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo. 

Slovak version 

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem 
zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että  nämä 
tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita 
(2). 

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

EN 

87 

   EN 

 
Swedish version 

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) 
försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung 
(2). 

………….……………………………………………………………...........................(3) 
(Place and date) 

...…………………………………………………………………….............................. 
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

..(4) 

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
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. 

EN 

88 

   EN 

 
ANNEX IVB 

Text of the invoice declaration EUR-MED 

The  invoice  declaration  EUR-MED,  the  text  of  which  is  given  below,  must  be  made  out  in 
accordance with the footnotes. However, the footnotes do not have to be reproduced. 

Bulgarian version 

Износителят на продуктите, обхванати от този документ (митническо разрешение № … 
(1))  декларира,  че  освен  кьдето  е  отбелязано  друго,  тези  продукти  са  с  … 
преференциален произход (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Spanish version  

El exportador de los productos incluidos en el presente documento (autorización aduanera n° 
.. …(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 
preferencial . …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě 
zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Czech version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Danish version  

Eksportøren  af  varer,  der  er  omfattet  af  nærværende  dokument,  (toldmyndighedernes 
...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
tilladelse  nr. 
præferenceoprindelse i ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

(3) Complete and delete where necessary. 

EN 

89 

   EN 

 
German version 

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses 
Handelspapier  bezieht,  erklärt,  dass  diese  Waren,  soweit  nicht  anderes  angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 

cumulation 

- 
- no cumulation applied (3)  

applied 

with  ……..(name 

of 

the 

country/countries)  

Estonian version 

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, 
et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Greek version  

Ο  εξαγωγέας  των  προϊόντων  που  καλύπτονται  από  το  παρόν  έγγραφο  (άδεια  τελωνείου 
υπ΄αριθ.  ...(1))  δηλώνει  ότι,  εκτός  εάν  δηλώνεται  σαφώς  άλλως,  τα  προϊόντα  αυτά  είναι 
προτιµησιακής καταγωγής ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

English version 

The  exporter  of  the  products  covered  by  this  document  (customs  authorization  No  ...(1)) 
declares that, except where otherwise clearly indicated, these products are of ...(2) preferential 
origin. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

L'exportateur des produits  couverts par le présent document (autorisation douanière  n° ...(1)) 
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)). 

French version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

(3) Complete and delete where necessary. 

EN 

90 

   EN 

 
Italian version 

L'esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione  doganale  n. 
...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2). 

Latvian version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinès  liudijimo  Nr  …(1))  deklaruoja, 
kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 

Lithuanian version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy 
eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Hungarian version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru.  …(1)) 
jiddikjara  li,  ħlief  fejn  indikat  b’mod  ċar  li  mhux  hekk,  dawn  il-prodotti  huma  ta’  oriġini 
preferenzjali …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

(3) Complete and delete where necessary. 

EN 

91 

   EN 

 
Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. 
...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van 
preferentiële ... oorsprong zijn (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Polish version 

Eksporter  produktów  objętych  tym  dokumentem  (upoważnienie  władz  celnych  nr  …(1)) 
deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają  …(2) 
preferencyjne pochodzenie. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento  (autorização 
aduaneira  n°.  ...(1)),  declara  que,  salvo  expressamente  indicado  em  contrário,  estes  produtos 
são de origem preferencial ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Romanian version 

Exportatorul produselor ce fac ojiectul acestui document (autorizaţia vamalâ nr. …(1)) declará 
cá,  exceptând  cazul  în  care  în  mod  expres  este indicat altfel,  aceste  produse sunt de origine 
preferenţialā …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

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 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

(3) Complete and delete where necessary. 

EN 

92 

   EN 

 
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem 
zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Slovak version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Finnish version 

Tässä  asiakirjassa  mainittujen  tuotteiden  viejä  (tullin  lupa  n:o  ...(1))  ilmoittaa,  että  nämä 
tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita 
(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Swedish version 

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) 
försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung 
(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

………….……………………………………………………………...........................(4) 
(Place and date) 

...…………………………………………………………………….............................. 
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

..(5) 

(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be enter 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 Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 

(3) Complete and delete where necessary. 

(4) These indications may be omitted if the information is contained on the document itself. 

(5) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. 

EN 

93 

   EN