Protocol to the stabilisation and association agreement between the European communities and their Member States, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union
Date: 2008-07-15
Institutions: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Atomic Energy Community, European Community, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom
Subjects: Bulgaria, Croatia, Romania, accession to the European Union, protocol to an agreement, stabilisation and association agreement

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Official Journal of the European Union

29.10.2008

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

PROTOCOL

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

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

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THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

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

of the one part, and

THE REPUBLIC OF CROATIA,

of the other part,

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

Whereas:

(1)

(2)

(3)

(4)

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

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

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

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

(5) Consultations pursuant to Article 36(3) of the SAA have taken place so as to ensure that account is taken

of the mutual interests of the Community and Croatia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

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

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

SECTION II

AGRICULTURAL PRODUCTS

Article 2

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

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

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

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

Article 3

Fisheries products

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

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

Article 4

Agricultural products sensu stricto

Processed agricultural products

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

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

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Article 5

Wine Agreement

retrospectively under those agreements or arrangements may
also be accepted provided that it is submitted to the customs
authorities within the period of four months from the date of
accession.

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

SECTION III

RULES OF ORIGIN

Article 6

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

(a)

such a provision is also provided for in the agreement
concluded before the date of accession between the
Republic of Croatia and the Community; and

(b)

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

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

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

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The Republic of Croatia undertakes not to make any claim,
request or referral nor to modify or withdraw any concession
pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation
to the 2007 enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

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

(a)

(b)

(c)

the acquisition of such origin confers preferential tariff
treatment on the basis of the preferential tariff measures
contained in the SAA;

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

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

Where goods were declared for
the
Republic of Croatia or a new Member State, before the date of
accession, under preferential
autonomous
arrangements applied between the Republic of Croatia and that
time, proof of origin issued
new Member State at

importation in either

agreements or

that

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

Article 9

Goods in transit

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

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

Article 10

Quotas in 2007

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

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GENERAL AND FINAL PROVISIONS

SECTION V

Article 11

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

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

Article 14

Article 12

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

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

Article 13

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

the deposit of

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

Article 15

The text of the SAA, including the Annexes and Protocols which
form an integral part thereof, and the Final Act together with the
declarations annexed thereto shall be drawn up in Bulgarian and
Romanian languages, and these texts shall be authentic in the
texts (1). The Stabilisation and
same way as
the original
Association Council shall approve these texts.

(1) The Bulgarian and Romanian language versions of the Agreement
shall be published in the special edition of the Official Journal at a
later date.

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Съставено в Брюксел на петнадесети юли две хиляди и осма година.

Hecho en Bruselas, el quince de julio de dos mil ocho.

V Bruselu dne patnáctého července dva tisíce osm.

Udfærdiget i Bruxelles den femtende juli to tusind og otte.

Geschehen zu Brüssel am fünfzehnten Juli zweitausendacht.

Kahe tuhande kaheksanda aasta juulikuu viieteistkümnendal päeval Brüsselis.

Έγινε στις Βρυξέλλες, στις δέκα πέντε Ιουλίου δύο χιλιάδες οκτώ.

Done at Brussels on the fifteenth day of July in the year two thousand and eight.

Fait à Bruxelles, le quinze juillet deux mille huit.

Fatto a Bruxelles, addì quindici luglio duemilaotto.

Briselē, divtūkstoš astotā gada piecpadsmitajā jūlijā.

Priimta du tūkstančiai aštuntų metų liepos penkioliktą dieną Briuselyje.

Kelt Brüsszelben, a kétezer-nyolcadik év július tizenötödik napján.

Magħmul fi Brussell, fil-ħmistax-il jum ta' Lulju tas-sena elfejn u tmienja.

Gedaan te Brussel, de vijftiende juli tweeduizend acht.

Sporządzono w Brukseli dnia piętnastego lipca roku dwa tysiące ósmego.

Feito em Bruxelas, em quinze de Julho de dois mil e oito.

Întocmit la Bruxelles, la data de cincisprezece iulie 2008.

V Bruseli dňa pätnásteho júla dvetisícosem.

V Bruslju, dne petnajstega julija leta dva tisoč osem.

Tehty Brysselissä viidentenätoista päivänä heinäkuuta vuonna kaksituhattakahdeksan.

Som skedde i Bryssel den femtonde juli tjugohundraåtta.

Sastavljeno u Bruxellesu, dana petnaestog srpnja godine dvije tisuće osme.

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За държавите-членки

Por los Estados miembros

Za členské státy

For medlemsstaterne

Für die Mitgliedstaaten

Liikmesriikide nimel

Για τα κράτη μέλη

For the Member States

Pour les États membres

Per gli Stati membri

Dalībvalstu vārdā

Valstybių narių vardu

A tagállamok részéről

Għall-Istati Membri

Voor de lidstaten

W imieniu Państw Członkowskich

Pelos Estados-Membros

Pentru statele membre

Za členské štáty

Za države članice

Jäsenvaltioiden puolesta

På medlemsstaternas vägnar

Za države članice

За Европейската общност

Por las Comunidades Europeas

Za Evropská společenství

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Euroopa ühenduste nimel

Για τις Ευρωπαϊκές Κοινότητες

For the European Communities

Pour les Communautés européennes

Per le Comunità europee

Eiropas Kopienu vārdā

Europos Bendrijų vardu

Az Európai Közösségek részéről

Għall-Komunitajiet Ewropej

Voor de Europese Gemeenschappen

W imieniu Wspólnot Europejskich

Pelas Comunidades Europeias

Pentru Comunitatea Europeană

Za Európske spoločenstvá

Za Evropski skupnosti

Euroopan yhteisöjen puolesta

På europeiska gemenskapernas vägnar

Za Europske zajednice

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За Република Хърватия

Por la República de Croacia

Za Chorvatskou republiku

For Republikken Kroatien

Für die Republik Kroatien

Horvaatia Vabariigi nimel

Για τη Δημοκρατία της Κροατίας

For the the Republic of Croatia

Pour la République de Croatie

Per la Repubblica di Croazia

Horvātijas Republikas vārdā

Kroatijos Respublikos vārdu

a Horvát Köztársaság részéről

r-Repubblika tal-Kroazja

Voor de Republiek Kroatië

W imieniu Republiki Chorwacji

Pela República da Croácia

Pentru Republica Croaţia

Za Chorvátsku republiku

Za Republiko Hrvaško

Kroatian tasavallan puolesta

På Republiken Kroatiens vägnar

Za Republiku Hrvatsku

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ANNEX I

‘ANNEX IV(a) AND IV(c)

Croatian tariff concessions for agricultural products (Duty-free for unlimited quantities) referred to in
Article 27(3)(a)(i) and 27(3)(b)(i))

Croatian tariff code (1)

1001 10 00

2005 60 00

2009 80 99 10

1002 00 00 10

0106 90 00 10

1003 00 10

0205 00

1004 00 00 10

0105 19 20

0105 19 90

0206

0208

0407 00 30

0407 00 90

0410 00 00

0504 00 00

0604

0714

0801

0802

0803 00

0804 10 00

0804 30 00

0805 40 00

0805 50

0805 90 00

0806 20

0807 20 00

0811

0812

0813

0814 00 00

0901 11 00

0901 12 00

0902

0904

1109 00 00

2008 99 99 10

2009 90 97 10

2007 91

2008 19

2008 20

2008 30

2008 80

2008 99 36

2008 99 38

2009 80 99 20

2009 90 11

2009 90 19

2009 90 21

2009 90 29

2009 90 39 10

2009 90 49 10

2008 99 49 10

2009 90 59 10

2008 99 67 10

2009 90 79 10

2009 11

2009 19 11

2009 19 19

2009 19 98 10

2009 29 11

2009 29 19

2009 90 98 10

2301

2302 10

2302 40

2303 10

2303 20

2009 29 99 10

2303 30 00

2009 39 11

2009 39 19

2304 00 00

2305 00 00

2009 39 39 10

2306 41 00

2306 49 00

2306 90 05

2307 00

2308 00

2309 10

2009 49 11

2009 49 19

2009 79 11

2009 79 19

2009 79 99 10

2009 80 11

2009 80 19

2009 80 34

2009 80 35

1005 10

1006

1007 00

1008

1106

1108

1209

1210

1211

1212 99 30

1212 99 41

1212 99 49

1212 99 70

1213 00 00

1214

1301

1302

1501 00 11

1501 00 90

1502 00

1503 00

1504

1516 10

1603 00

1501 00 19 10

2009 49 99 10

0905 00 00

1702 11 00

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0906

0907 00 00

0908

0909

0910

Croatian tariff code (1)

1702 19 00

1702 60

2009 80 36

2009 80 38

1703 10 00

2009 80 69 10

2003 10

2009 80 96 10

2003 20 00

2009 80 97 10

(1) As defined by the Croatian Customs Tariff — published in NN 134/2006, as amended.’

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ANNEX II

‘ANNEX IV(b) AND IV(d)

Croatian tariff concessions for agricultural products (duty-free within quota as from 1 August 2007) referred to in
Article 27(3)(a)(ii) and 27(3)(c)(i)

Description

Annual tariff
quota (tonnes)

Yearly
increase
(tonnes)

Croatian tariff
code

0103 91
0103 92

0104

0201

0204

0207

0210

0401

0402

Live swine, other than pure-bred breeding animals

Live sheep and goats

Meat of bovine animals, fresh or chilled

Meat of sheep or goats, fresh, chilled or frozen

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

Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal

Milk and cream, not concentrated nor containing added sugar or
other sweetening matter

Milk and cream, concentrated or containing added sugar or other
sweetening matter

0405 10

Butter

0406

Cheese and curd

0406 excl
0406 90 78

Cheese and curd, other than Gouda

0406 90 78

Gouda

0409 00 00

Natural honey

0602

Other live plants (including their roots), cuttings and slips; mushroom
spawn

0602 90 10

Mushroom spawn

0701 90 10

Potatoes, fresh, or chilled, for the manufacture of starch

0702 00 00

Tomatoes, fresh or chilled

0703 20 00

Garlic, fresh or chilled

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared

625

1 500

200

1 325

870

545

17 250

17 750

330

2 500

800

350

20

12

9 400

1 000

9 375

1 250

1 050

25

—

—

5

30

15

150

700

10

100

—

—

—

—

—

—

375

50

—

0805 10

Oranges, fresh or dried

31 250

1 250

0805 20

Mandarins (including tangerines and satsumas); clementines, wilkings
and similar citrus hybrids, fresh or dried

0806 10

Grapes, fresh

0808 10 (*)

Apples, fresh

0809 10 00

Apricots, fresh

0810 10 00

Strawberries, fresh

3 000

10 000

5 800

1 250

250

120

400

50

10

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Croatian tariff
code

1002 00 00

Rye

Description

Annual tariff
quota (tonnes)

1101 00

Wheat or meslin flour

1103

Cereal groats, meal and pellets

1206 00

Sunflower seeds, whether or not broken

1 000

250

100

125

1 230

450

100

Soya-bean oil and its fractions, whether or not refined, but not
chemically modified

Olive oil and its fractions, whether or not refined, but not chemically
modified

Rape, colza or mustard oil and fractions thereof, whether or not
refined, but not chemically modified, other than crude oil

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

375

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

Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid

Other vegetables and mixtures of vegetables prepared or preserved
otherwise than by vinegar or acetic acid, frozen

Other vegetables and mixtures of vegetables prepared or preserved
otherwise than by vinegar or acetic acid, not frozen

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut
pastes, obtained by cooking, whether or not containing added sugar
or other sweetening matter, other than homogenised preparations or
of citrus fruit

7 125

6 150

125

200

130

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

2 250

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

200

Yearly
increase
(tonnes)

100

—

—

5

10

20

—

15

285

240

5

—

—

90

—

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

375

15

1507

1509

1514 19
1514 99

1602 41
1602 42
1602 49

1701

2002

2004 90

2005 91 00
2005 99

2007 99

2009 12 00
2009 19 91
2009 19 98

2009 71
2009 79
2009 80
2009 90

2009 80 50
2009 80 61
2009 80 63
2009 80 69
2009 80 71
2009 80 73
2009 80 79

2009 80 85
2009 80 86
2009 80 88
2009 80 89
2009 80 95
2009 80 96
2009 80 97
2009 80 99

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Description

Annual tariff
quota (tonnes)

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

550

Yearly
increase
(tonnes)

—

Croatian tariff
code

2106 90 30
2106 90 51
2106 90 55
2106 90 59

2302 30

Bran, sharps and other residues, whether or not in the form of pellets,
derived from the sifting, milling or other working of wheat

2309 90

Preparations of a kind used in animal feeding, other than dog or cat
food put up for retail sale

(*) Quota shall be allocated in the period from 21 February to 14 September.’

6 200

1 350

—

—

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ANNEX III

‘ANNEX IV(e)

Croatian tariff concessions for agricultural products (50 % of MFN duties for unlimited quantities) referred to in
Article 27(3)(c)(ii)

Croatian tariff code

Description

0104

0105

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea
fowls:

– Weighing not more than 185 g:

0105 12 00

– – Turkeys

– Other:

0105 94 00

– – Fowls of the species Gallus domesticus:

0105 94 00 30

– – – Light line chicken

0105 94 00 40

– – – Light line separated hens

0209 00

0404

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked

Whey, whether or not concentrated or containing added sugar or other sweetening matter;
products consisting of natural milk constituents, whether or not containing added sugar or other
sweetening matter, not elsewhere specified or included

0407 00

Birds’ eggs, in shell, fresh, preserved or cooked:

0407 00 30

– Of poultry:

– – Other:

0407 00 30 40

– – – Turkey eggs

0601

0602

0603

0708

0710

0711

0712

0713

0901

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower;
chicory plants and roots other than roots of heading 1212

Other live plants (including their roots), cuttings and slips; mushroom spawn

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise prepared

Leguminous vegetables, shelled or unshelled, fresh or chilled

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

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

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

Dried leguminous vegetables, shelled, whether or not skinned or split

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

0901 21 00

0901 22 00

1003 00

1003 00 90

– Coffee, roasted:

– – Not decaffeinated

– – Decaffeinated

Barley:

– Other:

1003 00 90 10

– – For brewing

1004 00 00

Oats

1005

Maize (corn):

1005 90 00

– Other

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Croatian tariff code

Description

1104

1105

1702

1702 30

1702 40

2005

2005 40 00

2005 51 00

2008

2008 50
2008 70

2009

2009 41
2009 41 10

2009 69

2206 00

2302

2302 30

2306

2306 90

2309
2309 90

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled),
except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground

Flour, meal, powder, flakes, granules and pellets of potatoes

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or
not mixed with natural honey; caramel:
– Glucose and glucose syrup, not containing fructose or containing in the dry state less than

20 % by weight of fructose

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by

weight of fructose, excluding invert sugar:

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading 2006:
– Peas (Pisum sativum)
– Beans (Vigna spp., Phaseolus spp.):
– – Beans, shelled

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

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added
spirit, whether or not containing added sugar or other sweetening matter:
– Pineapple juice:
– – Of a Brix value not exceeding 20:
– – – Of a value exceeding EUR 30 per 100 kg net weight, containing added sugar
– Grape juice (including grape must):
– – Other

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and
mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or
included

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting,
milling or other working of cereals or of leguminous plants:
– Of wheat

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from
the extraction of vegetable fats or oils, other than those of heading 2304 or 2305:
– Other

Preparations of a kind used in animal feeding:
– Other’

L 286/60

EN

Official Journal of the European Union

29.10.2008

ANNEX IV

‘ANNEX IV(f)

Croatian tariff concessions for agricultural products (50 % of MFN duties within quota as from 1 August 2007)
referred to in Article 27(3)(c)(iii)

Croatian tariff
code

Description

Annual tariff
quota
(tonnes)

Yearly
increase
(tonnes)

0102 90

Live bovine animals, other than pure-bred breeding animals

250

3 750

9 125

15 000

Meat of bovine animals, frozen

Meat of swine, fresh, chilled or frozen

Potatoes, fresh or chilled

0202

0203

0701

0703 10
0703 90 00

Onions, shallots, leeks and other alliaceous vegetables, fresh or chilled

12 790

0704 90 10

White cabbages and red cabbages, fresh or chilled

0706 10 00

Carrots and turnips, fresh or chilled

0706 90 30
0706 90 90

0807 11 00
0807 19 00

0808 10

1101 00

1103

1107

Horseradish (Cochlearia armoracia), salad beetroot, salsify, celeriac
(other than rooted celery or German celery), radishes and similar
edible roots, fresh or chilled

Melons (including watermelons), fresh

Apples, fresh

Wheat or meslin flour

Cereal groats, meal and pellets

Malt, whether or not roasted

1517 10 90

Margarine, excluding liquid margarine, other than containing, by
weight, more than 10 % but not more than 15 % of milkfats

1601 00

1602 10 to
1602 39,
1602 50 to
1602 90

2009 50
2009 90

2401

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

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

Tomato juice; mixtures of juices

Unmanufactured tobacco; tobacco refuse

160

140

110

7 035

6 900

1 025

9 750

19 750

150

2 250

650

100

250

10

150

365

600

500

—

—

—

275

300

45

390

750

—

90

30

—

10’

29.10.2008

EN

Official Journal of the European Union

L 286/61

ANNEX V

‘ANNEX IV(g)

Croatian tariff concessions for agricultural products referred to in Article 27(3)(g)

Customs duties for the commodities listed in this Annex shall be applied as indicated from 1 August 2007

Croatian tariff
code

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

0103 91
0103 92

Description

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

Annual tariff
quota (tonnes)

Duty
applicable
within quota

9 000

15 %

Live swine, other than pure-bred breeding animals

2 550

15 %

ex 0105 94 00

Live fowl of the species Gallus domesticus weighing more than 185g
but not more than 2 000g

90

10 %

0203

0401

Meat of swine, fresh chilled or frozen

3 570

25 %

Milk and cream, not concentrated nor containing added sugar or
other sweetening matter

12 600

EUR 4,2/
100 kg

0707 00

Cucumbers or gherkins, fresh or chilled

Mushrooms, fresh or chilled

0709 51 00
0709 59 10
0709 59 30
0709 59 90

0709 60 10

Sweet peppers, fresh or chilled

0710 21 00
0710 22 00
0710 90 00

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

200

400

400

1 500

10 %

10 %

12 %

7 %

1001 90 99

Spelt, common wheat and meslin, other than for sowing

20 800

15 %

1206 00 91
1206 00 99

1517 10 90

1005 90 00

Maize (corn), other than seeds

20 000

Sunflower seeds, whether or not broken, other than for sowing

2 160

9 %

6 %

Margarine, excluding liquid margarine, other than containing, by
weight, more than 10 % but not more than 15 % of milkfats

1 200

20 %

1601 00

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

1 900

10 %

1602 10 00 to
1602 39

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

240

10 %

1602 41
1602 42
1602 49

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

180

10 %

L 286/62

EN

Official Journal of the European Union

29.10.2008

Croatian tariff
code

1702 40

Description

Glucose and glucose syrup, containing in the dry state at least 20 %
but less than 50 % by weight of fructose, excluding invert sugar

Annual tariff
quota (tonnes)

Duty
applicable
within quota

1 000

5 %

1703 90 00

Molasses resulting from the extraction or refining of sugar, other than
cane molasses

14 500

14 %

2001

2008 50
2008 60
2008 70

Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid

1 740

15 %

Apricots, cherries and peaches, including nectarines, otherwise
prepared or preserved, whether or not containing added sugar or
other sweetening matter or spirit

22

6 %’

29.10.2008

EN

Official Journal of the European Union

L 286/63

ANNEX VI

‘ANNEX V(a)

Products referred to in Article 28(1)

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

CN code

Description

Annual tariff quota

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

TQ: 30 t at 0 %
Over the TQ: 70 % of
MFN duty

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

TQ: 210 t at 0 %
Over the TQ: 70 % of
MFN duty

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

TQ: 35 t at 0 %
Over the TQ: 30 % of
MFN duty

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

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

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

L 286/64

EN

Official Journal of the European Union

29.10.2008

CN code

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

1604

Description

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

Annual tariff quota

TQ: 650 t at 0 %
Over the TQ: 30 % of
MFN duty

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

TQ: 1 585 t at 0 %
Over the TQ: reduced
tariff see below

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

29.10.2008

EN

Official Journal of the European Union

L 286/65

ANNEX VII

‘ANNEX V(b)

Products referred to in Article 28(2)

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

CN code

Description

Annual tariff quota

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

TQ: 25 t at 0 %
Over the TQ: 70 % of
MFN duty

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

TQ: 30 t at 0 %
Over the TQ: 70 % of
MFN duty

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

TQ: 35 t at 0 %
Over the TQ: 30 % of
MFN duty

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

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

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

L 286/66

EN

Official Journal of the European Union

29.10.2008

CN code

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

1604

Description

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

Annual tariff quota

TQ: 60 t at 0 %
Over the TQ: 30 % of
MFN duty

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

TQ: 315 t at 0 %
Over the TQ: reduced
tariff see below

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

29.10.2008

EN

Official Journal of the European Union

L 286/67

ANNEX VIII

‘ANNEX I

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

(Products referred to in Article 25 of the SAA)

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

CN code

0403

Description

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

0403 10

– Yoghurt:

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

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

0403 10 51

0403 10 53

0403 10 59

0403 10 91

0403 10 93

0403 10 99

0403 90

0403 90 71

0403 90 73

0403 90 79

0403 90 91

0403 90 93

0403 90 99

0405

0405 20

0405 20 10

0405 20 30

0511

0511 99

– – – – Not exceeding 1,5 %

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

– – – – Exceeding 27 %

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

– – – – Not exceeding 3 %

– – – – Exceeding 3 % but not exceeding 6 %

– – – – Exceeding 6 %

– Other:

– – Flavoured or containing added fruit, nuts or cocoa

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

– – – – Not exceeding 1,5 %

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

– – – – Exceeding 27 %

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

– – – – Not exceeding 3 %

– – – – Exceeding 3 % but not exceeding 6 %

– – – – Exceeding 6 %

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

– Dairy spreads:

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

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

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

– Other:

– – Other:

– – – Natural sponges of animal origin:

0511 99 39

– – – – Other

0710

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

0710 40 00

– Sweetcorn

0711

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

0711 90

– Other vegetables; mixtures of vegetables:

– – Vegetables:

0711 90 30

– – – Sweetcorn

L 286/68

EN

Official Journal of the European Union

29.10.2008

CN code

1302

1302 12 00

1302 13 00

1302 20

1302 20 10

1302 20 90

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

Description

– Vegetable saps and extracts:

– – Of liquorice

– – Of hops

– Pectic substances, pectinates and pectates:

– – Dry

– – Other

1505 00

Wool grease and fatty substances derived therefrom (including lanolin):

1505 00 10

– Wool grease, crude

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10

– – Hydrogenated castor oil, so called “opal-wax”

1517

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

1517 10

– Margarine, excluding liquid margarine:

1517 10 10

– – Containing, by weight, more than 10 % but not more than 15 % of milkfats

1517 90

– Other:

1517 90 10

– – Containing, by weight, more than 10 % but not more than 15 % of milkfats

– – Other:

1517 90 93

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

1518 00

1518 00 10

1518 00 91

1518 00 95

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

– Lynoxin

– Other:

– – Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,

sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically
modified, excluding those of heading 1516

– – Other:

– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and

their fractions

1518 00 99

– – – Other

1521

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

1521 90

– Other:

– – Beeswax and other insect waxes, whether or not refined or coloured:

1521 90 99

– – – Other

1522 00

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

1522 00 10

– Degras

1704

1803

Sugar confectionery (including white chocolate), not containing cocoa

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1806

Chocolate and other food preparations containing cocoa

29.10.2008

EN

Official Journal of the European Union

L 286/69

CN code

1901

Description

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

1902

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

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– – Containing eggs

1902 19

1902 20

1902 20 91

1902 20 99

1902 30

1902 40

1903 00 00

1904

1905

2001

2001 90

2001 90 30

2001 90 40

– – Other

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

– – Other:

– – – Cooked

– – – Other

– Other pasta

– Couscous

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

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

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

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

– Other:

– – Sweetcorn (Zea mays var. saccharata)

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

starch

2001 90 60

– – Palm hearts

2004

2004 10

2004 10 91

2004 90

2004 90 10

2005

2005 20

2005 20 10

2005 80 00

2008

2008 11

2008 11 10

2008 91 00

2008 99

2008 99 85

2008 99 91

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

– Potatoes:

– – Other:

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

– Other vegetables and mixtures of vegetables:

– – Sweetcorn (Zea mays var. saccharata)

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

– Potatoes:

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

– Sweetcorn (Zea mays var. saccharata)

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

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

– – Groundnuts:

– – – Peanut butter

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

– – Palm hearts

– – Other:

– – – Not containing added spirit:

– – – – Not containing added sugar:

– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)

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

weight of starch

L 286/70

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Official Journal of the European Union

29.10.2008

CN code

Description

2101

2102

2102 10

2102 20

2102 20 11

2102 20 19

2102 30 00

2103

2103 10 00

2103 20 00

2103 30

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

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

– Active yeasts

– Inactive yeasts; other single-cell micro-organisms, dead:

– – Inactive yeasts:

– – – In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1

kg

– – – Other

– Prepared baking powders

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

– Soya sauce

– Tomato ketchup and other tomato sauces

– Mustard flour and meal and prepared mustard:

2103 30 90

– – Prepared mustard

2103 90

2103 90 90

– Other:

– – Other

2104

2105 00

2106

2106 10

2106 90

2106 90 20

Soups and broths and preparations therefor; homogenised composite food preparations

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

Food preparations not elsewhere specified or included:

– Protein concentrates and textured protein substances

– Other

– – Compound alcoholic preparations, other than those based on odoriferous substances, of a

kind used for the manufacture of beverages

– – Other:

2106 90 92

– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less

than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

2106 90 98

– – – Other

2202

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

2203 00

Beer made from malt

2205

2207

2208

2208 40

2208 90

2208 90 91

2208 90 99

2402

2403

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

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

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

– Rum and other spirits obtained by distilling fermented sugar-cane products

– Other

– – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in

containers holding:

– – – 2 litres or less

– – – More than 2 litres

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

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or
“reconstituted” tobacco; tobacco extracts and essences

29.10.2008

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Official Journal of the European Union

L 286/71

CN code

2905

2905 43 00
2905 44
2905 45 00

3301

3301 90

3301 90 21

3302

3302 10

3302 10 10

3302 10 21

3302 10 29

3501
3501 10
3501 10 50
3501 10 90
3501 90
3501 90 90

3505

3505 10
3505 10 10

3505 10 90
3505 20

3809

3809 10

3823

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

3824

3824 60

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

Description

– – Mannitol
– – D-glucitol (sorbitol)
– – Glycerol

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

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of
one or more of these substances, of a kind used as raw materials in industry; other preparations
based on odoriferous substances, of a kind used for the manufacture of beverages:
– Of a kind used in the food or drink industries:
– – Of a kind used in the drink industries:
– – – Preparations containing all flavouring agents characterising a beverage:
– – – – Of an actual alcoholic strength by volume exceeding 0,5 %
– – – – Other:
– – – – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight,

less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

– – – – – Other

Casein, caseinates and other casein derivatives; casein glues:
– Casein:
– – For industrial uses other than the manufacture of foodstuffs or fodder
– – Other
– Other:
– – Other

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

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

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
– Industrial monocarboxylic fatty acids; acid oils from refining:
– – Stearic acid
– – Oleic acid
– – Tall oil fatty acids
– – Other
– Industrial fatty alcohols

Prepared binders for foundry moulds or cores; chemical products and preparations of the
chemical or allied industries (including those consisting of mixtures of natural products), not
elsewhere specified or included:
– Sorbitol other than that of subheading 2905 44

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ANNEX II

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

CN code

Description

0501 00 00

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

0502

0505

0506

0507

0508 00 00

0510 00 00

0511

0511 99

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

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

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

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

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

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

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

– Other:

– – Other:

– – – Natural sponges of animal origin:

0511 99 31

– – – – Raw

0511 99 39

– – – – Other

0511 99 85

– – – Other:

ex 0511 99 85

– – – – Horsehair and horsehair waste, whether or not put up as a layer with or without

supporting material

0710

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

0710 40 00

– Sweetcorn

0711

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

0711 90

– Other vegetables; mixtures of vegetables:

– – Vegetables:

0711 90 30

– – – Sweetcorn

0903 00 00

Maté

1212

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

1212 20 00

– Seaweeds and other algae

1302

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

– Vegetable saps and extracts:

1302 12 00

– – Of liquorice

1302 13 00

– – Of hops

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CN code

1302 19

1302 20

Description

– – Other

– Pectic substances, pectinates and pectates

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

1302 31 00

– – Agar-agar

1302 32

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

seeds or guar seeds:

1302 32 10

– – – Of locust beans or locust bean seeds

1401

1404

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

Vegetable products not elsewhere specified or included

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

1506 00 00

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

1515

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

1515 90

– Other:

1515 90 11

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

ex 1515 90 11

– – – Jojoba oil and its fractions

1516

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

1516 20

– Vegetable fats and oils and their fractions:

1516 20 10

– – Hydrogenated castor oil, so called “opal-wax”

1518 00

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

1518 00 10

– Linoxyn

– Other:

1518 00 91

– – Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,

sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically
modified, excluding those of heading 1516

– – Other:

1518 00 95

– – – Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and

their fractions

1518 00 99

– – – Other

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

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

1522 00

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

1522 00 10

– Degras

1702

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

1702 50 00

– Chemically pure fructose

1702 90

– Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state

50 % by weight of fructose:

1702 90 10

– – Chemically pure maltose

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CN code

1704

1704 10

1803

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

Description

– Chewing gum, whether or not sugar-coated

Cocoa paste, whether or not defatted

1804 00 00

Cocoa butter, fat and oil

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

1901

1901 10 00

1901 20 00

1901 90

1902

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

– Preparations for infant use, put up for retail sale

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

– Other

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

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– – Containing eggs

1902 19

1902 20

1902 20 91

1902 20 99

1902 30

1902 40

1903 00 00

1904

2001

2001 90

2001 90 30

2001 90 40

– – Other

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

– – Other:

– – – Cooked

– – – Other

– Other pasta

– Couscous

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

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

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

– Other:

– – Sweetcorn (Zea mays var. saccharata)

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

starch

2001 90 60

– – Palm hearts

2004

2004 10

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

– Potatoes:

– – Other:

2004 10 91

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

2004 90

– Other vegetables and mixtures of vegetables:

2004 90 10

– – Sweetcorn (Zea mays var. saccharata)

2005

2005 20

2005 20 10

2005 80 00

2008

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

– Potatoes:

– – In the form of flour, meal or flakes

– Sweetcorn (Zea mays var. saccharata)

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

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

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CN code

Description

2008 11

– – Groundnuts:

2008 11 10

– – – Peanut butter

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

2008 91 00

– – Palm hearts

2008 99

– – Other:

– – – Not containing added spirit

– – – – Not containing added sugar

2008 99 85

2008 99 91

2101

2102

2103

2104

2106

2106 10

2106 90

– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)

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

weight of starch

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

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

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

Soups and broths and preparations therefor; homogenised composite food preparations

Food preparations not elsewhere specified or included:

– Protein concentrates and textured protein substances

– Other:

2106 90 20

– – Compound alcoholic preparations, other than those based on odoriferous substances, of a

kind used for the manufacture of beverages

– – Other:

2106 90 92

– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less

than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

2106 90 98

– – – Other

2201

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

2201 90 00

– Other

2203 00

Beer made from malt

2207

2208

2208 20

2208 30

2208 40

2208 50

2208 60

2208 70

2208 90

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

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

– Spirits obtained by distilling grape wine or grape marc

– Whiskies

– Rum and other spirits obtained by distilling fermented sugar-cane products

– Gin and Geneva

– Vodka

– Liqueurs and cordials

– Other:

– – Arrack, in containers holding:

2208 90 11

2208 90 19

– – – 2 litres or less

– – – More than 2 litres

– – Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

2208 90 33

– – – 2 litres or less:

ex 2208 90 33

– – – – Pear or cherry spirit except plum-brandy (Slivovitz)

2208 90 38

– – – More than 2 litres:

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CN code

Description

ex 2208 90 38

– – – – Pear or cherry spirit except plum-brandy (Slivovitz)

– – Other spirits and other spirituous beverages, in containers holding:

2208 90 41

2208 90 45

2208 90 48

2208 90 52

2208 90 54

2208 90 56

2208 90 69

2208 90 71

2208 90 75

2208 90 77

2208 90 78

– – – 2 litres or less:

– – – – Ouzo

– – – – Other:

– – – – – Spirits (excluding liqueurs):

– – – – – – Distilled from fruit:

– – – – – – – Calvados

– – – – – – – Other

– – – – – – Other:

– – – – – – – Korn

– – – – – – – Tequila

– – – – – – – Other

– – – – – Other spirituous beverages

– – – More than 2 litres:

– – – – Spirits (excluding liqueurs):

– – – – – Distilled from fruit

– – – – – Tequila

– – – – – Other

– – – – Other spirituous beverages

– – Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol., in

containers holding:

2208 90 91

2208 90 99

– – – 2 litres or less

– – – More than 2 litres

2402

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

2402 10 00

– Cigars, cheroots and cigarillos, containing tobacco

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or
“reconstituted” tobacco; tobacco extracts and essences:

– Other:

2403 91 00

– – “Homogenised” or “reconstituted” tobacco

2403 99

2905

– – Other

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

– Other polyhydric alcohols:

2905 43 00

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

2905 45 00

– – Glycerol

3301

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

3301 90

– Other:

3301 90 21

3301 90 30

3302

– – Extracted oleoresins:

– – – Of liquorice and hops

– – – Other

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

3302 10

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

– – Of a kind used in the drink industries:

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

3302 10 10

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

– – – – Other:

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CN code

Description

3302 10 21

– – – – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight,

less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

3302 10 29

– – – – – Other

3501

3501 10

3501 90

3501 90 90

3505

3505 10

3505 10 10

3505 10 90

3505 20

3809

3809 10

3823

3823 11 00

3823 12 00

3823 13 00

3823 19

3823 70 00

3824

Casein, caseinates and other casein derivatives; casein glues:

– Casein

– Other:

– – Other

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

– Dextrins and other modified starches:

– – Dextrins

– – Other modified starches:

– – – Other

– Glues

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

– With a basis of amylaceous substances

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

– Industrial monocarboxylic fatty acids; acid oils from refining:

– – Stearic acid

– – Oleic acid

– – Tall oil fatty acids

– – Other

– Industrial fatty alcohols

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

3824 60

– Sorbitol other than that of subheading 2905 44

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

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

Description

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

Annual tariff quota

2 390 tonnes

CN code

0403 10 51
0403 10 53
0403 10 59
0403 10 91
0403 10 93
0403 10 99
0403 90 71
0403 90 73
0403 90 79
0403 90 91
0403 90 93
0403 90 99

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Description

Dairy spreads of a fat content, by weight, of 39 % or more but not
exceeding 75 %

Margarine and edible mixtures or preparations of animal or vegetable fats
or oils or of fractions, containing more than 10 % but not more than
15 % by weight of milk fats; edible mixtures or preparations of a kind
used as mould release preparations

Annual tariff quota

68 tonnes

700 tonnes

Mineral waters and aerated waters

16 907 tonnes

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

420 hl

CN code

0405 20 10
0405 20 30

1517 10 10
1517 90 10
1517 90 93

2201 10 11
2201 10 19
2201 10 90

2205 10 10
2205 10 90
2205 90 10
2205 90 90

ex 2208 90 33
ex 2208 90 38

Plum-brandy (Slivovitz) of an alcoholic strength by volume of less than
80 % vol.

170 hl

2402 20 10
2402 20 90
2402 90 00

2403 10 10
2403 10 90

Cigarettes containing tobacco; cigars, cheroots, cigarillos and cigarettes,
of tobacco substitutes

35 tonnes

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

42 tonnes

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

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

Description

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

Annual tariff quota
(tonnes)

1 250

CN code

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

1806

1905

Chocolate and other food preparations containing cocoa

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

2105 00

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

2202

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

2 410

4 390

1 430

18 100

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

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

CN code

2103 90 30
2103 90 90

Description

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

Annual tariff quota
(tonnes)

300’

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ANNEX IX

‘ANNEX I

AGREEMENT

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

Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the

1.
concessions set out below from 1 August 2007:

CN code

Description

Applicable duty

Annual
Quantity (hl)

Yearly
increase (hl)

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

exemption

44 000

10 000

Specific
provisions

(1)(2)

ex 2204 29

Wine of fresh grapes

exemption

29 000

0

(2)

(1) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the
quota applying to position ex 2204 10 and ex 2204 21 and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl.
(2) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transfering quantities from the quota

applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the

2.
condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia.

Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the

3.
concessions set out below from 1 August 2007:

Croatian
customs tariff
code

Description

Applicable duty

Annual
Quantities
(hl)

14 000

Yearly
increase (hl)

Specific
provisions

800

(1)

exemption

ex 2204 10
ex 2204 21

Quality sparkling wine
Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

ex 2204

Wine of fresh grapes, including
fortified wines; grape must other
than that of heading 2009

exemption

50 % of MFN

8 000

900

0

0

(1) Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota

reaches a maximum of 18 000 hl.

The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to

4.
the condition that no export subsidies shall be paid for exports of these quantities by the Community.

5.

This Agreement shall cover wine

(a)

which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in
question, and

(b)

(i)

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

(ii)

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

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

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The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each

7.
other further concessions taking into account the development of wine trade between the Contracting Parties.

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

8.
measures.

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

9.
Agreement operates.

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

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ANNEX X

‘PROTOCOL 4

concerning the definition of the concept of “originating products” and methods of administrative cooperation for
the application of the provisions of this agreement between the Community and Croatia

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

Article 3

Cumulation in the Community

Article 4

Cumulation in Croatia

Article 5

Wholly obtained products

Article 6

Sufficiently worked or processed products

Article 7

Insufficient working or processing

Article 8

Unit of qualification

Article 9

Accessories, spare parts and tools

Article 10

Sets

Article 11

Neutral elements

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

Article 13

Direct transport

Article 14

Exhibitions

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

Article 17

Procedure for the issue of a movement certificate EUR.1

Article 18 Movement certificates EUR.1 issued retrospectively

Article 19

Issue of a duplicate movement certificate EUR.1

Article 20

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

Article 21

Accounting segregation

Article 22

Conditions for making out an invoice declaration

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Article 23

Approved exporter

Article 24

Validity of proof of origin

Article 25

Submission of proof of origin

Article 26

Importation by instalments

Article 27

Exemptions from proof of origin

Article 28

Supporting documents

Article 29

Preservation of proof of origin and supporting documents

Article 30

Discrepancies and formal errors

Article 31

Amounts expressed in euro

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32 Mutual assistance

Article 33

Verification of proofs of origin

Article 34

Dispute settlement

Article 35

Penalties

Article 36

Free zones

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

Article 38

Special conditions

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

List of Annexes

ANNEX I:

Introductory notes to the list in Annex II

ANNEX II:

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

ANNEX III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX IV: Text of the invoice declaration

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TITLE I

TITLE II

GENERAL PROVISIONS

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 1

Definitions

Article 2

General requirements

For the purposes of this Protocol:

For the purpose of implementing this Agreement, the following

1.
products shall be considered as originating in the Community:

(a)

(b)

(c)

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

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

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

(d)

“goods” means both materials and products;

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

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

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

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

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

the materials

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

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(a)

(b)

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

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

For the purpose of implementing this Agreement, the following

2.
products shall be considered as originating in Croatia:

(a)

(b)

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

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

Article 3

Bilateral cumulation in the Community

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

Article 4

Bilateral cumulation in Croatia

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

Article 5

Wholly obtained products

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

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

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

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

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products from live animals raised there;

(m)

“territories” includes territorial waters.

(e)

products obtained by hunting or fishing conducted there;

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(f)

(g)

(h)

(i)

(j)

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

shall be taken of the non-originating materials which may have been
used in its manufacture.

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

2. Notwithstanding paragraph 1, non-originating materials which,
according to the conditions set out in the list, should not be used in the
manufacture of a product may nevertheless be used, provided that:

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

and scrap resulting from manufacturing operations

waste
conducted there;

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

(a)

(b)

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

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

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

3.

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

(k)

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

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

(a)

which are registered or recorded in a Member State of
Community or in Croatia;

the

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

of Croatia;

(c)

which are owned to an extent of at least 50 per cent by nationals of
a Member State of the Community or of Croatia, or by a company
with its head office in one of these States, of which the manager or
managers, Chairman of the Board of Directors or the Supervisory
the members of such boards are
Board, and the majority of
nationals of a Member State of the Community or of Croatia and of
which,
limited
companies, at least half the capital belongs to those States or to
public bodies or nationals of the said States;

in the case of partnerships or

in addition,

Article 7

Insufficient working or processing

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

(a)

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

(b)

breaking-up and assembly of packages;

(c)

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

(d)

ironing or pressing of textiles;

(e)

simple painting and polishing operations;

(d)

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

(f)

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

and

(e)

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

Article 6

Sufficiently worked or processed products

1.
For the purposes of Article 2, products which are not wholly
obtained are considered to be sufficiently worked or processed when the
conditions set out in the list in Annex II are fulfilled.

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

(g)

operations to colour sugar or form sugar lumps;

(h)

peeling, stoning and shelling, of fruits, nuts and vegetables;

(i)

(j)

(k)

(l)

sharpening, simple grinding or simple cutting;

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

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

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

(m)

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

(n)

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

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(o)

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

(d)

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

(p)

slaughter of animals.

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

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this
Protocol shall be the particular product which is considered as the basic
unit when determining classification using the nomenclature of the
Harmonised System.

It follows that:

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.
Except as provided for in Articles 3 and 4 and paragraph 3 of this
Article, the conditions for acquiring originating status set out in Title II
must be fulfilled without interruption in the Community or in Croatia.

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

(a)

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

(a)

the returning goods are the same as those exported;

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

and

(b)

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

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

Article 9

Accessories, spare parts and tools

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

Article 10

Sets

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

Article 11

Neutral elements

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

(a)

energy and fuel;

(b)

plant and equipment;

(c) machines and tools;

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

(a)

the said materials are wholly obtained in the Community or in
Croatia or have undergone working or processing beyond the
operations referred to in Article 7 prior to being exported;

and

(b)

it can be demonstrated to the satisfaction of
authorities that:

the customs

(i)

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

and

(ii)

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

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

the total value of

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5.
For the purposes of applying the provisions of paragraphs 3 and 4,
“total added value” shall be taken to mean all costs arising outside the
Community or Croatia, including the value of the materials incorporated
there.

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

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

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

Article 13

Direct transport

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

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

2.
Evidence that the conditions set out in paragraph 1 have been
fulfilled shall be supplied to the customs authorities of the importing
country by the production of:

(a)

(b)

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

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

(i)

giving an exact description of the products;

(ii)

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

and

(iii)

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

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country other than the
Community and Croatia and sold after the exhibition for importation in
the Community or in Croatia shall benefit on importation from the

provisions of the Agreement provided it is shown to the satisfaction of
the customs authorities that:

(a)

(b)

(c)

and

(d)

an exporter has consigned these products from the Community or
from Croatia to the country in which the exhibition is held and has
exhibited them there;

the products have been sold or otherwise disposed of by that
exporter to a person in the Community or in Croatia;

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

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

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

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

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products
originating in the Community or in Croatia for which a proof of origin is
issued or made out in accordance with the provisions of Title V shall not
be subject in the Community or in Croatia to drawback of, or exemption
from, customs duties of whatever kind.

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

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

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

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

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

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

(a)

(b)

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

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

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

Article 17

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs
authorities of the exporting country on application having been made in
writing by the exporter or, under the exporter’s responsibility, by his
authorised representative.

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

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

the products concerned as well as the fulfilment of

of
requirements of this Protocol.

the other

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

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

6. The date of
indicated in Box 11 of the certificate.

issue of

the movement certificate EUR.1 shall be

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

Article 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(7), a movement certificate EUR.1 may
exceptionally be issued after exportation of the products to which it
relates if:

(a)

or

(b)

it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances;

it is demonstrated to the satisfaction of the customs authorities that
a movement certificate EUR.1 was issued but was not accepted at
importation for technical reasons.

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

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

4. Movement
endorsed with the following phrase in English:

certificates EUR.1 issued retrospectively must be

“ISSUED RETROSPECTIVELY”.

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

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Article 19

makes improper use of the authorisation in any manner whatsoever or
fails to fulfil any of the other conditions laid down in this Protocol.

Issue of a duplicate movement certificate EUR.1

1.
In the event of theft, loss or destruction of a movement certificate
EUR.1, the exporter may apply to the customs authorities which issued it
for a duplicate made out on the basis of the export documents in their
possession.

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

Article 22

Conditions for making out an invoice declaration

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

“DUPLICATE”.

(a)

by an approved exporter within the meaning of Article 23,

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

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

or

(b)

by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does
not exceed EUR 6 000.

Article 20

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

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

Article 21

Accounting segregation

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

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

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

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

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

the
6. The customs authorities shall monitor
authorisation and may withdraw it at any time whenever the beneficiary

the use made of

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

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

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

Invoice declarations shall bear the original signature of the exporter
5.
in manuscript. However, an approved exporter within the meaning of
Article 23 shall not be required to sign such declarations provided that he
gives the customs authorities of
the exporting country a written
undertaking that he accepts full responsibility for any invoice declaration
which identifies him as if it had been signed in manuscript by him.

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

Article 23

Approved exporter

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

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

3. The customs authorities shall grant to the approved exporter a
customs authorisation number which shall appear on the invoice
declaration.

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

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

Article 24

Validity of proof of origin

1. A proof of origin shall be valid for four months from the date of
issue in the exporting country, and must be submitted within the said
period to the customs authorities of the importing country.

2.
Proofs of origin which are submitted to the customs authorities of
the importing country after the final date for presentation specified in
paragraph 1 may be accepted for the purpose of applying preferential
treatment, where the failure to submit these documents by the final date
set is due to exceptional circumstances.

3.
In other cases of belated presentation, the customs authorities of the
importing country may accept the proofs of origin where the products
have been submitted before the said final date.

Article 25

Submission of proof of origin

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

Article 26

Importation by instalments

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

Article 27

Exemptions from proof of origin

1.
Products sent as small packages from private persons to private
persons or forming part of travellers’ personal luggage shall be admitted
as originating products without requiring the submission of a proof of
origin, provided that such products are not imported by way of trade and
have been declared as meeting the requirements of this Protocol and

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

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

3.
Furthermore, the total value of these products shall not exceed
EUR 500 in the case of small packages or EUR 1 200 in the case of
products forming part of travellers’ personal luggage.

Article 28

Supporting documents

The documents referred to in Articles 17(3) and 22(3) used for the
purpose of proving that products covered by a movement certificate
EUR.1 or an invoice declaration can be considered as products
originating in the Community or
the other
requirements of this Protocol may consist, inter alia, of the following:

in Croatia and fulfil

(a)

(b)

(c)

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

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

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

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

(e)

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

Article 29

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1
shall keep for at least three years the documents referred to in Arti-
cle 17(3).

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

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

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

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Article 30

Discrepancies and formal errors

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

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

Article 33

Verification of proofs of origin

2. Obvious formal errors such as typing errors on a proof of origin
should not cause this document to be rejected if these errors are not such
as to create doubts concerning the correctness of the statements made in
this document.

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

Article 31

Amounts expressed in euro

For the application of

1.
the provisions of Article 22(1)(b) and
Article 27(3) in cases where products are invoiced in a currency other
than euro, amounts in the national currencies of the Member States of
the Community or of Croatia equivalent to the amounts expressed in
euro shall be fixed annually by each of the countries concerned.

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

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

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

5. The amounts expressed in euro shall be reviewed by the Stabilisation
and Association Committee at the request of the Community or of
Croatia. When carrying out this review, the Stabilisation and Association
Committee shall consider the desirability of preserving the effects of the
limits concerned in real terms. For this purpose, it may decide to modify
the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

1. The customs authorities of the Member States of the Community
and of Croatia shall provide each other, through the Commission of the
European Communities, with specimen impressions of stamps used in
their customs offices for the issue of movement certificates EUR.1 and
with the addresses of the customs authorities responsible for verifying
those certificates and invoice declarations.

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

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

If

the customs authorities of

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

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

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

Article 34

Dispute settlement

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

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

the importing country shall be under

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Article 35

Penalties

(b)

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

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

(i)

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

Article 36

Free zones

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

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

the exporter’s request,

if

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

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

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

or that

(ii)

those products are originating in Croatia or in the
Community, provided that they have been submitted
to working or processing which goes beyond the
operations referred to in Article 7;

(2)

products originating in Croatia:

(a)

products wholly obtained in Croatia;

(b)

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

(i)

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

or that

(ii)

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

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

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

For the purpose of the application of paragraph 2 concerning
3.
products originating in Ceuta and Melilla, this Protocol shall apply
mutatis mutandis subject to the special conditions set out in Article 38.

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

the

Article 38

Special conditions

Providing they have been transported directly in accordance with the

1.
provisions of Article 13, the following shall be considered as:

(1)

products originating in Ceuta and Melilla:

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

(a)

products wholly obtained in Ceuta and Melilla;

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

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ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

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

Note 2:

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

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

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

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

Note 3:

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

Example:

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

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

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

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

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

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that
one or more materials may be used. It does not require that all be used.

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Example:

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

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition
obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See
also Note 6,2 below in relation to textiles).

Example:

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

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

Example:

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

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

Note 4:

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

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

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

4.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or
waste, of headings 5501 to 5507.

Note 5:

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

5.2. However, the tolerance mentioned in Note 5,1 may be applied only to mixed products which have been made from
two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

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— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

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

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

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

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

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

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

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

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

— other products of heading 5605.

Example:

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

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Example:

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

Example:

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

Example:

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

In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether,

5.3.
whether or not gimped”, this tolerance is 20 % in respect of this yarn.

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

Note 6:

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

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

Example:

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

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

Note 7:

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

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

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(f)

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

(g)

polymerisation;

(h)

alkylation;

(i)

isomerisation.

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

(a)

vacuum-distillation;

(b)

redistillation by a very thorough fractionation-process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

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

(g)

polymerisation;

(h)

alkylation;

(i)

(j)

isomerisation;

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

(k)

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

(l)

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

(m)

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

(n)

(o)

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

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

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

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ANNEX II

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

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

HS heading

Description of product

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

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1
shall be wholly obtained

Chapter 2

Meat and edible meat offal

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

Chapter 3

Fish and crustaceans, molluscs
and other aquatic invertebrates

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

ex Chapter 4

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

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

0403

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

Manufacture in which:
– all the materials of Chapter 4
used are wholly obtained,
– all the fruit juice (except that
of pineapple, lime or grape-
fruit) of heading 2009 used is
originating, and

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

ex Chapter 5

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

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

ex 0502

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

Cleaning, disinfecting, sorting
and straightening of bristles and
hair

Chapter 6

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

Chapter 7

Edible vegetables and certain
roots and tubers

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

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HS heading

Description of product

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

(1)

Chapter 8

Edible fruit and nuts; peel of
citrus fruits or melons

(2)

(3) or (4)

Manufacture in which:
– all the fruit and nuts used are

wholly obtained, and

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

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

Manufacture from materials of
any heading

Manufacture from materials of
any heading

Manufacture from materials of
any heading

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

ex Chapter 9

Coffee, tea, maté and spices;
except for:

0901

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

0902

Tea, whether or not flavoured

ex 0910

Mixtures of spices

Chapter 10

Cereals

ex Chapter 11

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

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

ex 1106

Chapter 12

1301

1302

Flour, meal and powder of the
dried, shelled leguminous vege-
tables of heading 0713

Drying and milling of legumi-
nous vegetables of heading
0708

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

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

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

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

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

– Mucilages and thickeners,

modified, derived from vege-
table products

Manufacture from non-modi-
fied mucilages and thickeners

– Other

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

Chapter 14

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

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

L 286/100

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 15

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

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

1501

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

– Fats from bones or waste

– Other

1502

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

– Fats from bones or waste

– Other

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:

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

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

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

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

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

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

Manufacture from crude wool
grease of heading 1505

– Solid fractions

– Other

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

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

29.10.2008

EN

Official Journal of the European Union

L 286/101

HS heading

Description of product

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

(1)

(2)

(3) or (4)

1507 to 1515

Vegetable oils and their frac-
tions:

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 con-
sumption

– Solid fractions, except for that

of jojoba oil

Manufacture from other mate-
rials of headings 1507 to 1515

– Other

Manufacture in which all the
vegetable materials used are
wholly obtained

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

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 head-
ings 1507, 1508, 1511 and
1513 may be used

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

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 head-
ings 1507, 1508, 1511 and
1513 may be used

1516

1517

Chapter 16

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

Manufacture:
– from animals of Chapter 1,

and/or

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

ex Chapter 17

Sugars and sugar confectionery;
except for:

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

ex 1701

Cane or beet sugar and chemi-
cally pure sucrose, in solid
form, containing added fla-
vouring or colouring matter

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

L 286/102

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

1702

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

– Chemically-pure maltose and

fructose

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

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

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

– Other

Manufacture in which all the
materials used are originating

ex 1703

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

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

1704

Sugar confectionery (including
white chocolate), not contain-
ing cocoa

Chapter 18

Cocoa and cocoa preparations

Manufacture:
– from materials of any head-
ing, except that of the prod-
uct, 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 head-
ing, except that of the prod-
uct, and

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

1901

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

– Malt extract

Manufacture from cereals of
Chapter 10

29.10.2008

EN

Official Journal of the European Union

L 286/103

HS heading

Description of product

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

(1)

(2)

(3) or (4)

– Other

Manufacture:
– from materials of any head-

ing, 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

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

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

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

– Containing more than 20 %

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

Manufacture in which:
– all the cereals and their deri-
vatives (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 therefor
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 head-
ing, except those of heading
1806,

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

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

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

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

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

1902

1903

1904

1905

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 simi-
lar edible parts of plants con-
taining 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

L 286/104

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex 2004 and
ex 2005

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

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

2006

2007

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

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

Jams, fruit jellies, marmalades,
fruit or nut purée and fruit or
nut pastes, obtained by cook-
ing, whether or not containing
added sugar or other sweeten-
ing matter

Manufacture:
– from materials of any head-

ing, 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 2008

– Nuts, not containing added

sugar or spirits

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

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

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

– Other except for fruit and

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

2009

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

Manufacture:
– from materials of any head-

ing, 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 head-

ing, except that of the
product, and

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

ex Chapter 21

Miscellaneous edible prepar-
ations; except for:

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

29.10.2008

EN

Official Journal of the European Union

L 286/105

HS heading

Description of product

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

(1)

(2)

(3) or (4)

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which all the chicory used

is wholly obtained

2101

2103

Extracts, essences and concen-
trates, 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 there-
for; mixed condiments and
mixed seasonings; mustard
flour and meal and prepared
mustard:

– Sauces and preparations

therefor; mixed condiments
and mixed seasonings

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

– Mustard flour and meal and

prepared mustard

Manufacture from materials of
any heading

ex 2104

Soups and broths and prepar-
ations therefor

2106

Food preparations not else-
where specified or included

ex Chapter 22

Beverages, spirits and vinegar;
except for:

2202

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

Manufacture from materials of
any heading, except prepared or
preserved vegetables of head-
ings 2002 to 2005

Manufacture:
– from materials of any head-

ing, 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 head-

ing, 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 head-
ing, except that of the pro-
duct,

– 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 pine-
apple, lime or grapefruit) is
originating

L 286/106

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

2207

2208

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

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

Manufacture:
– from materials of any head-
ing, 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 head-
ing, except heading 2207 or
2208, and

– in which all the grapes or

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

ex Chapter 23

Residues and waste from the
food industries; prepared ani-
mal 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 or other aquatic
invertebrates, unfit for human
consumption

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 resi-
dues resulting from the extrac-
tion of olive oil, containing
more than 3 % of olive oil

2309

Preparations of a kind used in
animal feeding

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

Manufacture in which all the
maize used is wholly obtained

Manufacture in which all the
olives used are wholly obtained

Manufacture in which:
– all the cereals, sugar or

molasses, meat or milk used
are originating, and

– all the materials of Chapter 3
used are wholly obtained

ex Chapter 24

Tobacco and manufactured
tobacco substitutes; except for:

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

2402

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

ex 2403

Smoking tobacco

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

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

29.10.2008

EN

Official Journal of the European Union

L 286/107

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 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 con-
tent, 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 a thickness not
exceeding 25 cm

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

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

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

ex 2518

Calcined dolomite

ex 2519

Crushed natural magnesium
carbonate (magnesite), in her-
metically-sealed containers, and
magnesium oxide, whether or
not pure, other than fused
magnesia or dead-burned (sin-
tered) magnesia

ex 2520

Plasters specially prepared for
dentistry

ex 2524

Natural asbestos fibres

Calcination of dolomite not
calcined

Manufacture from materials of
any heading, except that of the
product. However, natural
magnesium carbonate (magne-
site) 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 from asbestos
concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or pow-
dered

Calcination or grinding of earth
colours

Chapter 26

Ores, slag and ash

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

ex Chapter 27

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

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

ex 2707

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

Operations of refining and/or
one or more specific proc-
ess(es) (1)
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

ex 2709

Crude oils obtained from
bituminous minerals

Destructive distillation of
bituminous materials

L 286/108

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

2710

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

2711

Petroleum gases and other gas-
eous hydrocarbons

2712

2713

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

Petroleum coke, petroleum
bitumen and other residues of
petroleum oils or of oils
obtained from bituminous ma-
terials

2714

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

Operations of refining and/or
one or more specific proc-
ess(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

Operations of refining and/or
one or more specific proc-
ess(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

Operations of refining and/or
one or more specific proc-
ess(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

Operations of refining and/or
one or more specific proc-
ess(es) (1)
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 proc-
ess(es) (1)
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

29.10.2008

EN

Official Journal of the European Union

L 286/109

HS heading

Description of product

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

(1)

(2)

(3) or (4)

2715

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

ex Chapter 28

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

ex 2805

“Mischmetall”

Operations of refining and/or
one or more specific proc-
ess(es) (1)
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

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

ex 2840

Sodium perborate

Manufacture from disodium
tetraborate pentahydrate

ex 2852

Mercury compounds of satu-
rated acyclic monocarboxylic
acids and their anhydrides,
halides, peroxides and peroxya-
cids; their halogenated, sulpho-
nated, nitrated or nitrosated
derivatives

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

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

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

Mercury compounds Internal
ethers and their halogenated,
sulphonated, nitrated or nitro-
sated derivatives

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

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

Mercury compounds of hetero-
cyclic compounds with nitro-
gen hetero-atom(s) only
[2933]

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

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

L 286/110

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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

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

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

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

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

ex Chapter 29

Organic chemicals; except for:

ex 2901

Acyclic hydrocarbons for use as
power or heating fuels

ex 2902

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

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 proc-
ess(es) (1)
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 proc-
ess(es) (1)
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

29.10.2008

EN

Official Journal of the European Union

L 286/111

HS heading

Description of product

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

(1)

ex 2905

2915

ex 2932

(2)

(3) or (4)

Metal alcoholates of alcohols of
this heading and of ethanol

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

Saturated acyclic monocar-
boxylic acids and their anhy-
drides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitro-
sated derivatives

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

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

– Internal ethers and their

halogenated, sulphonated,
nitrated or nitrosated deriva-
tives

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

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

– Cyclic acetals and internal

hemiacetals and their haloge-
nated, sulphonated, nitrated
or nitrosated derivatives

Manufacture from materials of
any heading

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

2933

Heterocyclic compounds with
nitrogen hetero-atom(s) only

2934

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

Manufacture from materials of
any heading. However, the value
of all the materials of headings
2932 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

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

Human blood; animal blood
prepared for therapeutic, pro-
phylactic or diagnostic uses;
antisera and other blood frac-
tions and modified immunolo-
gical products, whether or not
obtained by means of biotech-
nological processes; vaccines,
toxins, cultures of micro-
organisms (excluding yeasts)
and similar products:

L 286/112

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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

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

– Other

– – Human blood

– – Animal blood prepared for
therapeutic or prophylactic
uses

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

– – Haemoglobin, blood globu-
lins and serum globulins

– – Other

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

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

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

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

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

29.10.2008

EN

Official Journal of the European Union

L 286/113

HS heading

Description of product

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

(1)

(2)

(3) or (4)

3003 and
3004

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

– Obtained from amikacin of

heading 2941

– Other

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

Manufacture:
– from materials of any head-

ing, except that of the
product. However, materials
of headings 3003 and 3004
may be used, provided that
their total value does not
exceed 20 % of the ex-works
price of the product, and
– in which the value of all the

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

ex 3006

– Waste pharmaceuticals speci-

fied in note 4(k) to this
Chapter

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

– Sterile surgical or dental

adhesion barriers, whether or
not absorbable:

– made of plastics

– made of fabrics

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

Manufacture from:
– natural fibres
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,

or
– chemical materials or textile

pulp

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

– Appliances identifiable for

ostomy use

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

ex Chapter 31

Fertilisers; 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

L 286/114

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex 3105

Mineral or chemical fertilisers
containing two or three of the
fertilising elements nitrogen,
phosphorous and potassium;
other fertilisers; goods of this
chapter, in tablets or similar
forms or in packages of a gross
weight not exceeding 10 kg,
except for:
– sodium nitrate
– calcium cyanamide
– potassium sulphate
– magnesium potassium sul-

phate

Manufacture:
– from materials of any head-

ing, except that of the
product. However, materials
of the same heading as the
product may be used, pro-
vided 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

ex Chapter 32

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

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

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

ex 3201

Tannins and their salts, ethers,
esters and other derivatives

Manufacture from tanning
extracts of vegetable origin

3205

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

ex Chapter 33

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

3301

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

Manufacture from materials of
any heading, except headings
3203, 3204 and 3205. How-
ever, 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 mater-
ials of a different “group” (4) in
this heading. However, mater-
ials of the same group as the
product may be used, provided
that their total value does not
exceed 20 % of the ex-works
price of the product

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

Manufacture 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

29.10.2008

EN

Official Journal of the European Union

L 286/115

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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

ex Chapter 34

ex 3403

Soap, organic surface-active
agents, washing preparations,
lubricating preparations, artifi-
cial waxes, prepared waxes,
polishing or scouring prepar-
ations, candles and similar arti-
cles, modelling pastes, “dental
waxes” and dental preparations
with a basis of plaster; except
for:

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

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 proc-
ess(es) (1)
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

3404

Artificial waxes and prepared
waxes:

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

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

– Other

Manufacture from materials of
any heading, except:
– hydrogenated oils having the
character of waxes of heading
1516,

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

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

– materials of heading 3404

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

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

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

ex Chapter 35

Albuminoidal substances; mo-
dified starches; glues; enzymes;
except for:

L 286/116

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(2)

(3) or (4)

(1)

3505

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

– Starch ethers and esters

– Other

ex 3507

Prepared enzymes not else-
where specified or included

Chapter 36

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

ex Chapter 37

Photographic or cinemato-
graphic goods; except for:

3701

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

– Instant print film for colour

photography, in packs

– Other

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

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

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

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

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

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

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

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

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

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

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

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

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

3702

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

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

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

29.10.2008

EN

Official Journal of the European Union

L 286/117

HS heading

Description of product

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

(1)

(2)

(3) or (4)

3704

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

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

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

ex Chapter 38

Miscellaneous chemical prod-
ucts; except for:

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

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

ex 3801

– Colloidal graphite in suspen-
sion in oil and semi-colloidal
graphite; carbonaceous pastes
for electrodes

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

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

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

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

ex 3803

Refined tall oil

Refining of crude tall oil

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

ex 3805

Spirits of sulphate turpentine,
purified

Purification by distillation or
refining of raw spirits of sul-
phate turpentine

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

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

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

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

3808

Insecticides, rodenticides, fun-
gicides, herbicides, anti-sprout-
ing 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)

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

L 286/118

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

3809

3810

3811

3812

3813

3814

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

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

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

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

Anti-knock preparations, oxi-
dation inhibitors, gum inhibi-
tors, 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 additives for lubri-
cating oil, containing petro-
leum 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

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

Prepared rubber accelerators;
compound plasticisers for rub-
ber or plastics, not elsewhere
specified or included; anti-oxi-
dizing preparations and other
compound stabilisers for rubber
or plastics

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

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

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

Organic composite solvents and
thinners, not elsewhere speci-
fied 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

29.10.2008

EN

Official Journal of the European Union

L 286/119

HS heading

Description of product

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

(1)

(2)

(3) or (4)

3818

3819

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

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

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

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

3820

Anti-freezing preparations and
prepared de-icing fluids

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

Ex 3821

3822

Prepared culture media for
maintenance of micro-organ-
isms (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

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; certi-
fied reference materials

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

3823

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

– Industrial monocarboxylic
fatty acids, acid oils from
refining

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

– Industrial fatty alcohols

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

3824

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

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

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 foun-
dry moulds or cores based
on natural resinous
products

– – Naphthenic acids, their

water-insoluble salts and
their esters

– – Sorbitol other than that of

heading 2905

– – Petroleum sulphonates,

excluding petroleum sul-
phonates of alkali metals, of
ammonium or of ethanola-
mines; thiophenated sul-
phonic acids of oils
obtained from bituminous
minerals, and their salts

– – Ion exchangers
– – Getters for vacuum tubes
– – Alkaline iron oxide for the

purification of gas
– – Ammoniacal gas liquors

and spent oxide produced
in coal gas purification
– – Sulphonaphthenic acids,

their water-insoluble salts
and their esters

– – Fusel oil and Dippel's oil
– – Mixtures of salts having

different anions

– – Copying pastes with a basis
of gelatin, whether or not
on a paper or textile back-
ing

– Other

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

3901 to 3915

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

– Addition homopolymerisa-
tion 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 (5)

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 Chap-
ter 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

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HS heading

Description of product

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

(2)

(3) or (4)

(1)

ex 3907

– Copolymer, made from poly-
carbonate and acrylonitrile-
butadiene-styrene copolymer
(ABS)

– Polyester

3912

Cellulose and its chemical deri-
vatives, not elsewhere specified
or included, in primary forms

3916 to 3921

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

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

– Other:

– – Addition homopolymerisa-
tion products in which a
single monomer contri-
butes more than 99 % by
weight to the total polymer
content

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 (5)

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

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

Manufacture in which the value
of all the materials of Chap-
ter 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

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

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

– within the above limit, the
value of all the materials of
Chapter 39 used does not
exceed 20 % of the ex-works
price of the product (5)

– – Other

Manufacture in which the value
of all the materials of Chap-
ter 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

ex 3916 and
ex 3917

Profile shapes and tubes

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

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

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

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex 3920

– Ionomer sheet or film

– Sheets of regenerated cellu-
lose, polyamides or poly-
ethylene

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

Manufacture from a thermo-
plastic partial salt which is a
copolymer of ethylene and
metacrylic acid partly neutra-
lised with metal ions, mainly
zinc and sodium

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

ex 3921

Foils of plastic, metallised

Manufacture from highly-trans-
parent polyester-foils with a
thickness of less than 23
micron (6)

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 thereof;
except for:

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

4005

4012

Compounded rubber, unvulca-
nised, in primary forms or in
plates, sheets or strip

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

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

– Retreaded pneumatic, solid or

Retreading of used tyres

cushion tyres, of rubber

– Other

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

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

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

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

ex 4102

Raw skins of sheep or lambs,
without wool on

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

4104 to 4106

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

Retanning of tanned leather
Or
Manufacture from materials of
any heading, except that of the
product

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L 286/123

HS heading

Description of product

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

(1)

(2)

(3) or (4)

4107, 4112
and
4113

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

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

ex 4114

Patent leather and patent
laminated leather; metallised
leather

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

Chapter 42

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

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

ex Chapter 43

Furskins and artificial fur;
manufactures thereof; except
for:

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

ex 4302

Tanned or dressed furskins,
assembled:

– Plates, crosses and similar

forms

– Other

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

Manufacture from non-
assembled, tanned or dressed
furskins

4303

Articles of apparel, clothing
accessories and other articles of
furskin

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

ex Chapter 44 Wood and articles of wood;

wood charcoal; except for:

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

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

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

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

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Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

ex 4409

(2)

(3) or (4)

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

– Sanded or end-jointed

Sanding or end-jointing

– Beadings and mouldings

Beading or moulding

ex 4410 to
ex 4413

Beadings and mouldings,
including moulded skirting and
other moulded boards

Beading or moulding

ex 4415

ex 4416

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

Manufacture from boards not
cut to size

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

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

ex 4418

– Builders' joinery and carpen-

try of wood

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

– Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or
pins for footwear

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

ex Chapter 45

Cork and articles of cork;
except for:

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

4503

Articles of natural cork

Manufacture from cork of
heading 4501

Chapter 46

Chapter 47

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

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

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

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

ex Chapter 48

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

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

ex 4811

4816

Paper and paperboard, ruled,
lined or squared only

Manufacture from paper-mak-
ing materials of Chapter 47

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

Manufacture from paper-mak-
ing materials of Chapter 47

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Official Journal of the European Union

L 286/125

HS heading

Description of product

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

(1)

(2)

(3) or (4)

4817

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

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

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

ex 4818

Toilet paper

Manufacture from paper-mak-
ing materials of Chapter 47

ex 4819

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

ex 4820

Letter pads

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

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

ex 4823

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

Manufacture from paper-mak-
ing materials of Chapter 47

ex Chapter 49

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

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

4909

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

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

4910

Calendars of any kind, printed,
including calendar blocks:

– Calendars of the “perpetual”
type or with replaceable
blocks mounted on bases
other than paper or paper-
board

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

– Other

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

ex Chapter 50

Silk; except for:

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

ex 5003

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

Carding or combing of silk
waste

5004 to
ex 5006

Silk yarn and yarn spun from
silk waste

Manufacture from (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– other natural fibres, not

carded or combed or other-
wise 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 (7)

– Other

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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

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Official Journal of the European Union

L 286/127

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 51 Wool, fine or coarse animal

hair; horsehair yarn and woven
fabric; except for:

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

5106 to 5110

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

Manufacture from (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– natural fibres, not carded or
combed or otherwise pre-
pared for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

5111 to 5113 Woven fabrics of wool, of fine

or coarse animal hair or of
horsehair:

– Incorporating rubber thread

Manufacture from single
yarn (7)

– Other

ex Chapter 52

Cotton; except for:

5204 to 5207

Yarn and thread of cotton

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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

Manufacture from (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– natural fibres, not carded or
combed or otherwise pre-
pared for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

L 286/128

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Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

5208 to 5212 Woven fabrics of cotton:

– Incorporating rubber thread

Manufacture from single
yarn (7)

– Other

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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 (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– natural fibres, not carded or
combed or otherwise pre-
pared for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

5309 to 5311 Woven fabrics of other vegeta-
ble textile fibres; woven fabrics
of paper yarn:

– Incorporating rubber thread

Manufacture from single
yarn (7)

– Other

Manufacture from (7):
– coir yarn,
– jute yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper

29.10.2008

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Official Journal of the European Union

L 286/129

HS heading

Description of product

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

(1)

(2)

(3) or (4)

or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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 (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– natural fibres, not carded or
combed or otherwise pre-
pared for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

5401 to 5406

Yarn, monofilament and thread
of man-made filaments

5407 and
5408

Woven fabrics of man-made
filament yarn:

– Incorporating rubber thread

Manufacture from single
yarn (7)

– Other

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and
burling), provided that the value
of the unprinted fabric used
does not exceed 47,5 % of the
ex-works price of the product

5501 to 5507

Man-made staple fibres

Manufacture from chemical
materials or textile pulp

5508 to 5511

Yarn and sewing thread of man-
made staple fibres

Manufacture from (7):
– raw silk or silk waste, carded
or combed or otherwise pre-
pared for spinning,

– natural fibres, not carded or
combed or otherwise pre-
pared for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

L 286/130

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

5512 to 5516 Woven fabrics of man-made
staple fibres:

– Incorporating rubber thread

Manufacture from single
yarn (7)

– Other

ex Chapter 56 Wadding, felt and non-wovens;

special yarns; twine, cordage,
ropes and cables and articles
thereof; except for:

5602

Felt, whether or not impreg-
nated, coated, covered or
laminated:

– Needleloom felt

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise prepared for spinning,
– chemical materials or textile

pulp, or

– paper
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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 (7):
– coir yarn,
– natural fibres,
– chemical materials or textile

pulp, or

– paper-making materials

Manufacture from (7):
– natural fibres, or
– chemical materials or textile

pulp
However:
– polypropylene filament of

heading 5402,

– polypropylene fibres of

heading 5503 or 5506, or
– polypropylene filament tow

of heading 5501,

– Other

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

Manufacture from (7):
– natural fibres,
– man-made staple fibres made

from casein, or

– chemical materials or textile

pulp

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Official Journal of the European Union

L 286/131

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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 rub-
ber or plastics:

– Rubber thread and cord, tex-

tile covered

Manufacture from rubber
thread or cord, not textile
covered

– Other

5605

5606

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

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

Chapter 57

Carpets and other textile floor
coverings:

– Of needleloom felt

Manufacture from (7):
– natural fibres, not carded or
combed or otherwise pro-
cessed for spinning,

– chemical materials or textile

pulp, or

– paper-making materials

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
– chemical materials or textile

pulp, or

– paper-making materials

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
– chemical materials or textile

pulp, or

– paper-making materials

Manufacture from (7):
– natural fibres, or
– chemical materials or textile

pulp
However:

– polypropylene filament of

heading 5402,

– polypropylene fibres of

heading 5503 or 5506, or
– polypropylene filament tow

of heading 5501,

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

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Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

– Of other felt

– Other

Manufacture from (7):
– natural fibres, not carded or
combed or otherwise pro-
cessed for spinning, or

– chemical materials or textile

pulp

Manufacture from (7):
– coir yarn or jute yarn,
– synthetic or artificial filament

yarn,

– natural fibres, or
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning

Jute fabric may be used as a
backing

ex Chapter 58

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

– Combined with rubber thread Manufacture from single

yarn (7)

– Other

Manufacture from (7):

– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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

Manufacture:
– from materials of any head-

ing, 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

5805

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

5810

Embroidery in the piece, in
strips or in motifs

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L 286/133

HS heading

Description of product

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

(1)

5901

5902

(2)

(3) or (4)

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

Tyre cord fabric of high tenacity
yarn of nylon or other poly-
amides, polyesters or viscose
rayon:

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

Manufacture from yarn

Manufacture from yarn

– Other

Manufacture from chemical
materials or textile pulp

5903

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

5904

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

5905

Textile wall coverings:

Manufacture from yarn
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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 yarn (7)

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

Manufacture from yarn

– Other

Manufacture from (7):

– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

5906

5907

5908

(2)

(3) or (4)

Rubberised textile fabrics, other
than those of heading 5902:

– Knitted or crocheted fabrics

– Other fabrics made of syn-

thetic filament yarn, contain-
ing more than 90 % by
weight of textile materials

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

Manufacture from chemical
materials

– Other

Manufacture from yarn

Manufacture from yarn
or
Printing accompanied by at
least two preparatory or finish-
ing operations (such as scour-
ing, bleaching, mercerising, heat
setting, raising, calendering,
shrink 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

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

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

– Incandescent gas mantles,

impregnated

Manufacture from tubular
knitted gas-mantle fabric

– Other

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

5909 to 5911

Textile articles of a kind suitable
for industrial use:

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

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

Manufacture from yarn or
waste fabrics or rags of heading
6310

Manufacture from (7):
– coir yarn,
– the following materials:
– – yarn of polytetrafluor-

oethylene (8),

– – yarn, multiple, of polya-

mide, coated impregnated
or covered with a phenolic
resin,

– – yarn of synthetic textile
fibres of aromatic polya-
mides, obtained by poly-
condensation of m-
phenylenediamine and iso-
phthalic acid,

– – monofil of polytetrafluor-

oethylene (8),

– – yarn of synthetic textile

fibres of poly(p-phenylene
terephthalamide),

– – glass fibre yarn, coated with
phenol resin and gimped
with acrylic yarn (8),

29.10.2008

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Official Journal of the European Union

L 286/135

HS heading

Description of product

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

(1)

(2)

(3) or (4)

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

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

– – chemical materials or textile

pulp

Manufacture from (7):
– coir yarn,
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

Manufacture from yarn (7) (9)

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

Manufacture from yarn (7) (9)

Manufacture from yarn (9)
or
Manufacture from unembroi-
dered fabric, provided that the
value of the unembroidered
fabric used does not exceed
40 % of the ex-works price of
the product (9)

Manufacture from yarn (9)
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 (9)

– Other

Chapter 60

Knitted or crocheted fabrics

Chapter 61

Articles of apparel and clothing
accessories, knitted or cro-
cheted:

– 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

ex Chapter 62

Articles of apparel and clothing
accessories, not knitted or cro-
cheted; except for:

Women's, girls' and babies'
clothing and clothing acces-
sories for babies, embroidered

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

ex 6210 and
ex 6216

Fire-resistant equipment of fab-
ric covered with foil of alumi-
nised polyester

L 286/136

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

6213 and
6214

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

– Embroidered

– Other

6217

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

– Embroidered

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

– Interlinings for collars and

cuffs, cut out

Manufacture from unbleached
single yarn (7) (9)
or
Manufacture from unembroi-
dered fabric, provided that the
value of the unembroidered
fabric used does not exceed
40 % of the ex-works price of
the product (9)

Manufacture from unbleached
single yarn (7) (9)
or
Making up, followed by print-
ing accompanied by at least two
preparatory or finishing opera-
tions (such as scouring, bleach-
ing, mercerising, heat setting,
raising, calendering, shrink re-
sistance processing, permanent
finishing, decatising, impreg-
nating, mending and burling),
provided that the value of all
the unprinted goods of head-
ings 6213 and 6214 used does
not exceed 47,5 % of the ex-
works price of the product

Manufacture from yarn (9)
or
Manufacture from unembroi-
dered fabric, provided that the
value of the unembroidered
fabric used does not exceed
40 % of the ex-works price of
the product (9)

Manufacture from yarn (9)
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 (9)

Manufacture:
– from materials of any head-

ing, 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 (9)

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

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L 286/137

HS heading

Description of product

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

(1)

(2)

(3) or (4)

6301 to 6304

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

– Of felt, of nonwovens

– Other:

– – Embroidered

– – Other

6305

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

6306

6307

6308

Tarpaulins, awnings and sun-
blinds; tents; sails for boats,
sailboards or landcraft; camping
goods:

– Of nonwovens

– Other

Other made-up articles, includ-
ing dress patterns

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

ex Chapter 64

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

6406

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

Manufacture from (7):
– natural fibres, or
– chemical materials or textile

pulp

Manufacture from unbleached
single yarn (9) (10)
or
Manufacture from unembroi-
dered fabric (other 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 from unbleached
single yarn (9) (10)

Manufacture from (7):
– natural fibres,
– man-made staple fibres, not
carded or combed or other-
wise processed for spinning,
or

– chemical materials or textile

pulp

Manufacture from (7) (9):
– natural fibres, or
– chemical materials or textile

pulp

Manufacture from unbleached
single yarn (7) (9)

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

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

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

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

L 286/138

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Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 65

Headgear and parts thereof;
except for:

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

6505

Hats and other headgear,
knitted or crocheted, or made
up from lace, felt or other
textile fabric, in the piece (but
not in strips), whether or not
lined or trimmed; hair-nets of
any material, whether or not
lined or trimmed

Manufacture from yarn or tex-
tile fibres (9)

ex Chapter 66

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

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

6601

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

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

Chapter 67

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

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

ex Chapter 68

Articles of stone, plaster,
cement, asbestos, mica or simi-
lar materials; except for:

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

ex 6803

Articles of slate or of agglom-
erated slate

Manufacture from worked slate

ex 6812

ex 6814

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

Manufacture from materials of
any heading

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

Manufacture from worked mica
(including agglomerated or
reconstituted mica)

Chapter 69

Ceramic products

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

ex Chapter 70

Glass and glassware; except for: Manufacture from materials of
any heading, except that of the
product

ex 7003,
ex 7004
and ex 7005

Glass with a non-reflecting layer Manufacture from materials of

heading 7001

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L 286/139

HS heading

Description of product

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

(1)

(2)

(3) or (4)

7006

7007

7008

7009

7010

7013

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

– Glass-plate substrates, coated
with a dielectric thin film, and
of a semiconductor grade in
accordance with SEMII-stan-
dards (11)

Manufacture from non-coated
glass-plate substrate of heading
7006

– Other

Manufacture from materials of
heading 7001

Safety glass, consisting of
toughened (tempered) or
laminated glass

Manufacture from materials of
heading 7001

Multiple-walled insulating units
of glass

Manufacture from materials of
heading 7001

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

Manufacture from materials of
heading 7001

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

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

Manufacture from materials of
any heading, except that of the
product
or
Cutting of glassware, provided
that the total value of the uncut
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
Cutting of glassware, provided
that the total value of the uncut
glassware used does not exceed
50 % of the ex-works price of
the product
or
Hand-decoration (except silk-
screen printing) of hand-blown
glassware, provided that the
total value of the hand-blown
glassware used does not exceed
50 % of the ex-works price of
the product

Manufacture from:
– uncoloured slivers, rovings,
yarn or chopped strands, or

– glass wool

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

ex 7019

Articles (other than yarn) of
glass fibres

ex Chapter 71

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

L 286/140

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Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

ex 7101

ex 7102,
ex 7103
and ex 7104

7106, 7108
and
7110

(2)

(3) or (4)

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

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

Worked precious or semi-pre-
cious stones (natural, synthetic
or reconstructed)

Manufacture from unworked
precious or semi-precious
stones

Precious metals:

– Unwrought

Manufacture from materials of
any heading, except those of
headings 7106, 7108 and 7110
or
Electrolytic, thermal or chemi-
cal 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

ex 7107,
ex 7109
and ex 7111

7116

– Semi-manufactured or in

powder form

Manufacture from unwrought
precious metals

Metals clad with precious
metals, semi-manufactured

Manufacture from metals clad
with precious metals,
unwrought

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

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

7117

Imitation jewellery

ex Chapter 72

Iron and steel; except for:

7207

Semi-finished products of iron
or non-alloy steel

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

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

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

7208 to 7216

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

Manufacture from ingots or
other primary forms of heading
7206

7217

Wire of iron or non-alloy steel

ex 7218,
7219 to
7222

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

Manufacture from semi-finished
materials of heading 7207

Manufacture from ingots or
other primary forms of heading
7218

7223

Wire of stainless steel

Manufacture from semi-finished
materials of heading 7218

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Official Journal of the European Union

L 286/141

HS heading

Description of product

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

(1)

ex 7224,
7225 to
7228

(2)

(3) or (4)

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

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

7229

Wire of other alloy steel

ex Chapter 73

Articles of iron or steel; except
for:

ex 7301

Sheet piling

Manufacture from semi-finished
materials of heading 7224

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

Manufacture from materials of
heading 7206

Manufacture from materials of
heading 7206

Tubes, pipes and hollow pro-
files, of iron (other than cast
iron) or steel

Manufacture from materials of
heading 7206, 7207, 7218 or
7224

7302

7304, 7305
and
7306

ex 7307

7308

Railway or tramway track con-
struction 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, bed-
plates, ties and other material
specialised for jointing or fixing
rails

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

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

ex Chapter 74

Copper and articles thereof;
except for:

Turning, drilling, reaming,
threading, deburring and sand-
blasting of forged blanks, pro-
vided 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

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

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

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

L 286/142

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Official Journal of the European Union

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HS heading

Description of product

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

(1)

(2)

(3) or (4)

7401

Copper mattes; cement copper
(precipitated copper)

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

7402

Unrefined copper; copper
anodes for electrolytic refining

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

7403

Refined copper and copper
alloys, unwrought:

– Refined copper

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

– Copper alloys and refined
copper containing other
elements

Manufacture from refined cop-
per, unwrought, or waste and
scrap of copper

7404

Copper waste and scrap

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

7405

Master alloys of copper

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

ex Chapter 75

Nickel and articles thereof;
except for:

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

7501 to 7503

Nickel mattes, nickel oxide sin-
ters and other intermediate
products of nickel metallurgy;
unwrought nickel; nickel waste
and scrap

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

ex Chapter 76

Aluminium and articles thereof;
except for:

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

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

29.10.2008

EN

Official Journal of the European Union

L 286/143

HS heading

Description of product

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

(1)

(2)

(3) or (4)

7601

Unwrought aluminium

7602

Aluminium waste or scrap

ex 7616

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

Chapter 77

Reserved for possible future use
in the HS

ex Chapter 78

Lead and articles thereof; except
for:

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

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

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

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct. However, gauze, cloth,
grill, netting, fencing, reinfor-
cing fabric and similar ma-
terials (including endless
bands) of aluminium wire, or
expanded metal of aluminium
may be used; and

– in which the value of all the

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

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

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

7801

Unwrought lead:

– Refined lead

Manufacture from “bullion” or
“work” lead

– Other

7802

Lead waste and scrap

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

L 286/144

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 79

Zinc and articles thereof; except
for:

7901

Unwrought zinc

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, 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

7902

Zinc waste and scrap

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

ex Chapter 80

Tin and articles thereof; except
for:

Manufacture:
– from materials of any head-

8001

Unwrought tin

ing, 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

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

– Other

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

29.10.2008

EN

Official Journal of the European Union

L 286/145

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 82

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

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

8206

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

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

8207

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

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

8208

Knives and cutting blades, for
machines or for mechanical
appliances

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

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

ex 8211

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

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

8214

8215

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

Manufacture from materials of
any heading, except 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

L 286/146

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

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

(1)

(2)

(3) or (4)

ex Chapter 83

Miscellaneous articles of base
metal; except for:

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

ex 8302

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

ex 8306

Statuettes and other ornaments,
of base metal

ex Chapter 84

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

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

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

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

ex 8401

Nuclear fuel elements

Manufacture from materials of
any heading, except that of the
product (12)

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

8402

Steam or other vapour gener-
ating boilers (other than central
heating hot water boilers cap-
able also of producing low
pressure steam); super-heated
water boilers

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

8403 and
ex 8404

Central heating boilers other
than those of heading 8402 and
auxiliary plant for central heat-
ing boilers

Manufacture from materials of
any heading, except those of
headings 8403 and 8404

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works
price of the product

8406

8407

8408

Steam turbines and other
vapour turbines

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Spark-ignition reciprocating or
rotary internal combustion pis-
ton engines

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines)

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/147

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

8409

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

8411

Turbo-jets, turbo-propellers and
other gas turbines

Manufacture:
– from materials of any head-

8412

Other engines and motors

ex 8413

Rotary positive displacement
pumps

ing, 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 head-
ing, except that of the pro-
duct, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

ex 8414

Industrial fans, blowers and the
like

Manufacture:
– from materials of any head-

8415

8418

Air conditioning machines,
comprising a motor-driven fan
and elements for changing the
temperature and humidity,
including those machines in
which the humidity cannot be
separately regulated

Refrigerators, freezers and other
refrigerating or freezing equip-
ment, electric or other; heat
pumps other than air condi-
tioning machines of heading
8415

ing, 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 head-

ing, except that of the
product,

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product, and
– in which the value of all the
non-originating materials
used does not exceed the
value of all the originating
materials used

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

L 286/148

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 8419

Machines for wood, paper pulp,
paper and paperboard indus-
tries

8420

Calendering or other rolling
machines, other than for metals
or glass, and cylinders therefor

8423

Weighing machinery (excluding
balances of a sensitivity of 5 cg
or better), including weight
operated counting or checking
machines; weighing machine
weights of all kinds

8425 to 8428

Lifting, handling, loading or
unloading machinery

8429

Self-propelled bulldozers,
angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers:

– Road rollers

– Other

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
the same heading as the
product used does not exceed
25 % of the ex-works price of
the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
the same heading as the
product used does not exceed
25 % of the ex-works price of
the product

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/149

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 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

8430

Other moving, grading, level-
ling, scraping, excavating,
tamping, compacting, extract-
ing or boring machinery, for
earth, minerals or ores; pile-
drivers and pile-extractors;
snow-ploughs and snow-
blowers

ex 8431

Parts suitable for use solely or
principally with road rollers

8439

Machinery for making pulp of
fibrous cellulosic material or for
making or finishing paper or
paperboard

8441

Other machinery for making up
paper pulp, paper or paper-
board, 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

– within the above limit, the
value of all the materials of
heading 8431 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
the same heading as the
product used does not exceed
25 % of the ex-works price of
the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
the same heading as the
product used does not exceed
25 % of the ex-works price of
the product

ex 8443

Printers, for office machines (for
example automatic data pro-
cessing machines, word-proces-
sing machines, etc.)

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8444 to 8447

Machines of these headings for
use in the textile industry

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

ex 8448

Auxiliary machinery for use
with machines of headings
8444 and 8445

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8452

Sewing machines, other than
book-sewing machines of
heading 8440; furniture, bases
and covers specially designed
for sewing machines; sewing
machine needles:

L 286/150

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(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-

originating materials used in
assembling the head (without
motor) does not exceed the
value of all the originating
materials used, and

– the thread-tension, crochet

and zigzag mechanisms used
are originating

– Other

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8456 to 8466

Machine-tools and machines
and their parts and 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

8469 to 8472

Office machines (for example,
typewriters, calculating
machines, automatic data pro-
cessing machines, duplicating
machines, stapling machines)

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8480

Moulding boxes for metal
foundry; mould bases; mould-
ing patterns; moulds for metal
(other than ingot moulds),
metal carbides, glass, mineral
materials, rubber or plastics

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

8482

Ball or roller bearings

8484

Gaskets and similar joints of
metal sheeting combined with
other material or of two or
more layers of metal; sets or
assortments of gaskets and
similar joints, dissimilar in
composition, put up in
pouches, envelopes or similar
packings; mechanical seals

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture:
– from materials of any head-

ing, 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

29.10.2008

EN

Official Journal of the European Union

L 286/151

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value
of all the materials used does
not exceed 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, ultra-
sonic, electrodischarge, elec-
trochemical, electron beam,
ionic-beam or plasma arc
processes

– machine tools (including

presses) for working metal by
bending, folding, straighten-
ing, flattening, shearing,
punching or notching

– machine tools for working
stone, ceramics, concrete,
asbestos-cement or like
mineral materials or for cold
working glass

– parts and accessories suitable
for use solely or principally
with the machines of head-
ings 8456, 8462 and 8464

– marking-out instruments

which are pattern generating
apparatus of a kind used for
producing masks or reticles
from photoresist coated sub-
strates; parts and accessories
thereof

– moulds, injection or com-

pression types

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

– other lifting, handing, loading

or unloading machinery

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– in which the value of all non
originating materials used
does not exceed the value of
all the originating materials
used

– parts suitable for use solely or
principally with the machin-
ery of heading 8428

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

L 286/152

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

– cameras of a kind used for
preparing printing plates or
cylinders which are pattern
generating apparatus of a
kind used for producing
masks or reticles from
photoresist coated substrates;
parts and accessories thereof

Manufacture:
– from materials of any head-

ing, except that of the
product,

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product, and
– in which the value of all the
non-originating materials
used does not exceed the
value of all the originating
materials used

8487

Machinery parts, not containing
electrical connectors, insulators,
coils, contacts or other electrical
features, not specified or
included elsewhere in this
Chapter

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

ex Chapter 85

Electrical machinery and equip-
ment and parts thereof; sound
recorders and reproducers, tele-
vision image and sound
recorders and reproducers, and
parts and accessories of such
articles; except for:

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

8501

Electric motors and generators
(excluding generating sets)

8502

Electric generating sets and
rotary converters

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 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, and

– within the above limit, the
value of all the materials of
headings 8501 and 8503
used does not exceed 10 % of
the ex-works price of the
product

ex 8504

Power supply units for auto-
matic data-processing machines

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/153

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 8517

Other apparatus for the trans-
mission or reception of voice,
images or other data, including
apparatus for communication
in a wireless network (such as a
local or wide area network),
other than transmission or
reception apparatus of headings
8443.8525.8527 or 8528

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– the value of all the non-

originating materials used
does not exceed the value of
all the originating materials
used

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

ex 8518

Microphones and stands there-
for; loudspeakers, whether or
not mounted in their enclo-
sures; audio-frequency electric
amplifiers; electric sound
amplifier sets

8519

Sound recording or sound
reproducing apparatus

8521

Video recording or reproducing
apparatus, whether or not
incorporating a video tuner

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 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

8522

Parts and accessories suitable
for use solely or principally
with the apparatus of headings
8519 to 8521

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

L 286/154

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

8523

– Unrecorded discs, tapes,

solid-state non-volatile sto-
rage devices and other media
for the recording of sound or
of other phenomena, includ-
ing matrices and masters for
the production of discs, but
excluding products of Chap-
ter 37;

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

– recorded discs, tapes solid-
state non-volatile storage
devices and other media for
the recording of sound or of
other phenomena, including
matrices and masters for the
production of discs, but
excluding products of Chap-
ter 37

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 8523 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

– proximity cards and “smart
cards” with two or more
electronic integrated circuits

– “smart cards” with one elec-

tronic integrated circuit

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

or
The operation of diffusion, in
which integrated circuits are
formed on a semi-conductor
substrate by the selective intro-
duction of an appropriate
dopant, whether or not
assembled and/or tested in a
country other than those spe-
cified in Articles 3 and 4

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

8525

Transmission apparatus for
radio-broadcasting or televi-
sion, whether or not incorpor-
ating reception apparatus or
sound recording or reproducing
apparatus; television cameras,
digital cameras and video cam-
era recorders

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– the value of all the non-

originating materials used
does not exceed the value of
all the originating materials
used

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/155

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 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

8526

Radar apparatus, radio naviga-
tional aid apparatus and radio
remote control apparatus

8527

8528

Reception apparatus for radio-
broadcasting, whether or not
combined, in the same housing,
with sound recording or repro-
ducing apparatus or a clock

– monitors and projectors, not

incorporating television
reception apparatus, of a kind
solely or principally used in
an automatic data-processing
system of heading 8471

– other monitors and project-
ors, not incorporating televi-
sion reception apparatus;,
Reception apparatus for tele-
vision —, whether or not
incorporating radio broadcast
receivers or sound or video
recording or reproducing
apparatus;

8529

Parts suitable for use solely or
principally with the apparatus
of headings 8525 to 8528:

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

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

– Suitable for use solely or
principally with video
recording or reproducing
apparatus

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

– Suitable for use solely or

principally with monitors and
projectors, not incorporating
television reception appar-
atus, of a kind solely or
principally used in an auto-
matic data-processing system
of heading 8471

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, 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

L 286/156

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 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

8535

8536

Electrical apparatus for switch-
ing or protecting electrical cir-
cuits, or for making
connections to or in electrical
circuits for a voltage exceeding
1 000 V

– Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or in
electrical circuits for a voltage
not exceeding 1 000 V

– connectors for optical fibres,
optical fibre bundles or cables

– – of plastics

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which:
– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

– – of ceramics, of iron and

steel

Manufacture from materials of
any heading, except that of the
product

– – of copper

8537

Boards, panels, consoles, desks,
cabinets and other bases,
equipped with two or more
apparatus of heading 8535 or
8536, for electric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
Chapter 90, and numerical
control apparatus, other than
switching apparatus of heading
8517

ex 8541

Diodes, transistors and similar
semi-conductor devices, except
wafers not yet cut into chips

Manufacture:
– from materials of any head-

ing, 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

– within the above limit, the
value of all the materials of
heading 8538 used does not
exceed 10 % of the ex-works
price of the product

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, 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

29.10.2008

EN

Official Journal of the European Union

L 286/157

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

ex 8542

Electronic integrated circuits
and microassemblies:

– Monolithic integrated circuits Manufacture in which:

– the value of all the materials
used does not exceed 40 % of
the ex-works price of the
product, and

– within the above limit, the
value of all the materials of
headings 8541 and 8542
used does not exceed 10 % of
the ex-works price of the
product

or
The operation of diffusion, in
which integrated circuits are
formed on a semi-conductor
substrate by the selective intro-
duction of an appropriate
dopant, whether or not
assembled and/or tested in a
country other than those spe-
cified in Articles 3 and 4

– multichips which are parts of
machinery or apparatus, not
specified or included else-
where in this Chapter

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

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

– Other

Insulated (including enamelled
or anodised) wire, cable
(including coaxial cable) and
other insulated electric conduc-
tors, whether or not fitted with
connectors; optical fibre cables,
made up of individually
sheathed fibres, whether or not
assembled with electric con-
ductors or fitted with connec-
tors

Carbon electrodes, carbon
brushes, lamp carbons, battery
carbons and other articles of
graphite or other carbon, with
or without metal, of a kind used
for electrical purposes

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8544

8545

8546

Electrical insulators of any
material

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

L 286/158

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

8547

8548

ex Chapter 86

8608

Insulating fittings for electrical
machines, appliances or equip-
ment, 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 than insulators
of heading 8546; electrical
conduit tubing and joints
therefor, of base metal lined
with insulating material

Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts of
machinery or apparatus, not
specified or included elsewhere
in this Chapter

Railway or tramway locomo-
tives, rolling-stock and parts
thereof; railway or tramway
track fixtures and fittings and
parts thereof; mechanical
(including electro-mechanical)
traffic signalling equipment of
all kinds; except for:

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

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

Railway or tramway track fix-
tures and fittings; mechanical
(including electromechanical)
signalling, safety or traffic con-
trol equipment for railways,
tramways, roads, inland water-
ways, parking facilities, port
installations or airfields; parts of
the foregoing

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

ex Chapter 87

Vehicles other than railway or
tramway rolling-stock, and
parts and accessories thereof;
except for:

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

8709

8710

Works trucks, self-propelled,
not fitted with lifting or hand-
ling equipment, of the type used
in factories, warehouses, dock
areas or airports for short
distance transport of goods;
tractors of the type used on
railway station platforms; parts
of the foregoing vehicles

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Tanks and other armoured
fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles

Manufacture:
– from materials of any head-
ing, except that of the pro-
duct, 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

29.10.2008

EN

Official Journal of the European Union

L 286/159

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

8711

Motorcycles (including mopeds)
and cycles fitted with an aux-
iliary motor, with or without
side-cars; side-cars:

– With reciprocating internal

combustion piston engine of
a cylinder capacity:

– – Not exceeding 50 cm3

– – Exceeding 50 cm3

– Other

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 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

ex 8712

Bicycles without ball bearings

Manufacture from materials of
any heading, except those of
heading 8714

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

8715

Baby carriages and parts thereof Manufacture:

8716

Trailers and semi-trailers; other
vehicles, not mechanically pro-
pelled; parts thereof

– from materials of any head-

ing, 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 head-

ing, 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

L 286/160

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 8804

Rotochutes

Manufacture from materials of
any heading, including other
materials of heading 8804

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works
price of the product

8805

Aircraft launching gear; deck-
arrestor or similar gear; ground
flying trainers; parts of the
foregoing articles

Manufacture from materials of
any heading, except that of the
product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Chapter 89

Ships, boats and floating struc-
tures

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

ex Chapter 90

Optical, photographic, cinema-
tographic, measuring, checking,
precision, medical or surgical
instruments and apparatus;
parts and accessories thereof;
except for:

9001

9002

Optical fibres and optical fibre
bundles; optical fibre cables
other than those of heading
8544; sheets and plates of
polarizing material; lenses
(including contact lenses),
prisms, mirrors and other opti-
cal elements, of any material,
unmounted, other than such
elements of glass not optically
worked

Lenses, prisms, mirrors and
other optical elements, of any
material, mounted, being parts
of or fittings for instruments or
apparatus, other than such
elements of glass not optically
worked

9004

Spectacles, goggles and the like,
corrective, protective or other

ex 9005

Binoculars, monoculars, other
optical telescopes, and mount-
ings therefor, except for astro-
nomical refracting telescopes
and mountings therefor

Manufacture:
– from materials of any head-

ing, 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:
– from materials of any head-

ing, except that of the
product,

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product; and
– in which the value of all the
non-originating materials
used does not exceed the
value of all the originating
materials used

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/161

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 9006

Photographic (other than cine-
matographic) cameras; photo-
graphic flashlight apparatus and
flashbulbs other than electri-
cally ignited flashbulbs

9007

Cinematographic cameras and
projectors, whether or not
incorporating sound recording
or reproducing apparatus

9011

Compound optical micro-
scopes, including those for
photomicrography, cinephoto-
micrography or microprojec-
tion

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture:
– from materials of any head-

ing, 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 head-

ing, 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 head-

ing, 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 9014

Other navigational instruments
and appliances

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

9015

9016

Surveying (including photo-
grammetrical surveying),
hydrographic, oceanographic,
hydrological, meteorological or
geophysical instruments and
appliances, excluding com-
passes; rangefinders

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Balances of a sensitivity of 5 cg
or better, with or without
weights

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

L 286/162

EN

Official Journal of the European Union

29.10.2008

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

9017

9018

9019

9020

9024

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Drawing, marking-out or
mathematical calculating
instruments (for example,
drafting machines, pantographs,
protractors, drawing sets, slide
rules, disc calculators); instru-
ments for measuring length, for
use in the hand (for example,
measuring rods and tapes,
micrometers, callipers), not
specified or included elsewhere
in this chapter

Instruments and appliances
used in medical, surgical, dental
or veterinary sciences, including
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

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works
price of the product

– Other

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Mechano-therapy appliances;
massage apparatus; psychologi-
cal aptitude-testing apparatus;
ozone therapy, oxygen therapy,
aerosol therapy, artificial
respiration or other therapeutic
respiration apparatus

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Other breathing appliances and
gas masks, excluding protective
masks having neither mechan-
ical parts nor replaceable filters

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 40 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 25 % of the ex-works
price of the product

Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties of
materials (for example, metals,
wood, textiles, paper, plastics)

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

29.10.2008

EN

Official Journal of the European Union

L 286/163

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

9025

9026

9027

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Hydrometers and similar float-
ing instruments, thermometers,
pyrometers, barometers, hygro-
meters and psychrometers,
recording or not, and any
combination of these instru-
ments

Instruments and apparatus for
measuring or checking the flow,
level, pressure or other variables
of liquids or gases (for example,
flow meters, level gauges, man-
ometers, heat meters), excluding
instruments and apparatus of
heading 9014, 9015, 9028 or
9032

Instruments and apparatus for
physical or chemical analysis
(for example, polarimeters,
refractometers, spectrometers,
gas or smoke analysis appar-
atus); instruments and appar-
atus for measuring or checking
viscosity, porosity, expansion,
surface tension or the like;
instruments and apparatus for
measuring or checking quanti-
ties of heat, sound or light
(including exposure meters);
microtomes

9028

Gas, liquid or electricity supply
or production meters, including
calibrating meters therefor:

– Parts and accessories

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

– Other

9029

Revolution counters, produc-
tion counters, taximeters, mile-
ometers, pedometers and the
like; speed indicators and tach-
ometers, other than those of
heading 9014 or 9015; stro-
boscopes

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

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

9030

9031

9032

9033

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Oscilloscopes, spectrum analy-
sers and other instruments and
apparatus for measuring or
checking electrical quantities,
excluding meters of heading
9028; instruments and appar-
atus for measuring or detecting
alpha, beta, gamma, X-ray, cos-
mic or other ionizing radiations

Measuring or checking instru-
ments, appliances and
machines, not specified or
included elsewhere in this
chapter; profile projectors

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Automatic regulating or con-
trolling instruments and appar-
atus

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Parts and accessories (not spe-
cified or included elsewhere in
this chapter) for machines,
appliances, instruments or
apparatus of Chapter 90

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

ex Chapter 91

Clocks and watches and parts
thereof; except for:

9105

Other clocks

9109

Clock movements, complete
and assembled

9110

Complete watch or clock
movements, unassembled or
partly assembled (movement
sets); incomplete watch or clock
movements, assembled; rough
watch or clock movements

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

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

– within the above limit, the
value of all the materials of
heading 9114 used does not
exceed 10 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

Manufacture in which the value of
all the materials used does not
exceed 30 % of the ex-works
price of the product

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture:
– from materials of any head-

ing, 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 head-

ing, 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

9111

Watch cases and parts thereof

9112

Clock cases and cases of a
similar type for other goods of
this chapter, and parts thereof

9113

Watch straps, watch bands and
watch bracelets, and parts
thereof:

– Of base metal, whether or not
gold- or silver-plated, or of
metal clad with 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

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

Chapter 92

Musical instruments; parts and
accessories of such articles

Manufacture in which the value
of all the materials used does
not exceed 40 % of the ex-
works price of the product

Chapter 93

Arms and ammunition; parts
and accessories thereof

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

ex Chapter 94

Furniture; bedding, mattresses,
mattress supports, cushions and
similar stuffed furnishings;
lamps and lighting fittings, not
elsewhere specified or included;
illuminated signs, illuminated
name-plates and the like; pre-
fabricated buildings; 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

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

Manufacture in which the value of
all the materials used does not
exceed 40 % of the ex-works
price of the product

ex 9401 and
ex 9403

Base metal furniture, incorpor-
ating unstuffed cotton cloth of a
weight of 300 g/m2 or less

9405

Lamps and lighting fittings
including searchlights and
spotlights and parts thereof, not
elsewhere specified or included;
illuminated signs, illuminated
name-plates and the like, having
a permanently fixed light
source, and parts thereof not
elsewhere specified or included

9406

Prefabricated buildings

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, pro-
vided 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 clas-
sified 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

ex Chapter 95

Toys, games and sports requi-
sites; parts and accessories
thereof; except for:

Manufacture from materials of
any heading, except that of the
product

ex 9503

Other toys; reduced-size (scale)
models and similar recreational
models, working or not; puz-
zles of all kinds

ex 9506

Golf clubs and parts thereof

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 50 % of the ex-works
price of the product

Manufacture from materials of
any heading, except that of the
product. However, roughly-
shaped blocks for making golf-
club heads may be used

ex Chapter 96

Miscellaneous manufactured
articles; except for:

Manufacture from materials of
any heading, except that of the
product

ex 9601 and
ex 9602

Articles of animal, vegetable or
mineral carving materials

Manufacture from “worked”
carving materials of the same
heading as the product

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 9603

Brooms and brushes (except for
besoms and the like and
brushes made from marten or
squirrel hair), hand-operated
mechanical floor sweepers, not
motorized, paint pads and roll-
ers, squeegees and mops

Manufacture in which the value
of all the materials used does
not exceed 50 % of the ex-
works price of the product

Each item in the set must satisfy
the rule which would apply to it
if it were not included in the set.
However, non-originating arti-
cles may be incorporated, pro-
vided that their total value does
not exceed 15 % of the ex-
works price of the set

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 50 % of the ex-works
price of the product

Manufacture from materials of
any heading, except that of the
product. However, nibs or nib-
points of the same heading as
the product may be used

9605

Travel sets for personal toilet,
sewing or shoe or clothes
cleaning

9606

Buttons, press-fasteners, snap-
fasteners and press-studs, but-
ton moulds and other parts of
these articles; button blanks

Ball-point pens; felt-tipped and
other porous-tipped pens and
markers; fountain pens, stylo-
graph pens and other pens;
duplicating stylos; propelling or
sliding pencils; pen-holders,
pencil-holders and similar
holders; parts (including caps
and clips) of the foregoing
articles, other than those of
heading 9609

9608

9612

Typewriter or similar ribbons,
inked or otherwise prepared for
giving impressions, whether or
not on spools or in cartridges;
ink-pads, whether or not inked,
with or without boxes

Manufacture:
– from materials of any head-

ing, except that of the
product, and

– in which the value of all the

materials used does not
exceed 50 % of the ex-works
price of the product

ex 9613

Lighters with piezo-igniter

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

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HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers
originating status

(1)

(2)

(3) or (4)

ex 9614

Smoking pipes and pipe bowls

Chapter 97

Works of art, collectors' pieces
and antiques

Manufacture from roughly-
shaped blocks

Manufacture from materials of
any heading, except that of the
product

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.

(1)
(2)
(3) 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.

(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(5)

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.
(6) 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 %.
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(7)
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9)
(10)
(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31 December 2005.

See Introductory Note 6.
xxxxxxxxxx

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L 286/169

Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

ANNEX III

Printing instructions

1.
Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical
means apparent to the eye.

2.
The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must
bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number,
either printed or not, by which it can be identified.

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ANNEX IV

Text of the invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the
footnotes do not have to be reproduced.

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен където ясно е
отбелязано друго, тези продукти са с …. (2) преференциален произход

Bulgarian version

El exportador de los productos incluidos en el presente documento [autorización aduanera no ... (1)] declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial... (2).

Spanish version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že kromě zřetelně označených, mají tyto
výrobky preferenční původ v … (2).

Czech version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1)), erklærer, at varerne,
medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2).

Danish version

Der Ausführer (Ermächtigter Ausführer; Bewilligungsnr. ... (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt,
dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

German version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr ... (1)) deklareerib, et need tooted on ... (2)
sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Estonian version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ' αριθ. ... (1)] δηλώνει ότι, εκτός εάν
δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (2).

Greek version

English version

The exporter of the products covered by this document (customs authorisation No ... (1)) declares that, except where
otherwise clearly indicated, these products are of ... (2) preferential origin.

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in
this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left
blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

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L'exportateur des produits couverts par le présent document [autorisation douanière no ... (1)] déclare que, sauf indication
claire du contraire, ces produits ont l'origine préférentielle ... (2).

French version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n.
indicazione contraria, le merci sono di origine preferenziale… (2).

... (1)] dichiara che, salvo

Italian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi
skaidri noteikts, šiem produktiem ir preferenciāla izcelsme … (2).

Latvian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai
yra … (2) preferencinės kilmės prekės.

Lithuanian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám:
hiányában az áruk preferenciális ... (2) származásúak.

... (1)) kijelentem, hogy eltérő egyértelmű jelzés

Hungarian version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru. … (1)) jiddikjara li, ħlief fejn indikat
b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali … (2).

Maltese version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr.
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

... (1)), verklaart dat,

Dutch version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie
jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.

Polish version

O abaixo assinado, exportador dos produtos abrangidos pelo presente documento [autorização aduaneira n.o ... (1)], declara
que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ... (2).

Portuguese version

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (1)) declară că, exceptând cazul în care în
mod expres este indicat altfel, aceste produse sunt de origine preferenţială … (2).

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in
this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left
blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

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Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených, majú
tieto výrobky preferenčný pôvod v … (2).

Slovak version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (1)) izjavlja, da, razen če ni drugače jasno
navedeno, ima to blago preferencialno … (2) poreklo.

Slovenian version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi
merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Finnish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1)) försäkrar att dessa varor, om
inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

Swedish version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito
navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.’

Croatian version

(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in
this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left
blank.

(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila,

the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.