Proposal for a Council Decision on the conclusion of the regional convention on Pan-Euro-Mediterranean preferential rules of origin
Date: 2010-04-21
Institutions: European Commission
Subjects: EFTA countries, European Union, Faroes, Mediterranean third countries, accession to an agreement, free-trade agreement, originating product, signature of an agreement

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EUROPEAN COMMISSION 

Brussels, 21.4.2010 
COM(2010)172 final 

2010/0093 (NLE) 

Proposal for a 

COUNCIL DECISION 

on the conclusion of the regional Convention on pan-Euro-Mediterranean preferential 
rules of origin 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

1.1. 

Grounds for and objectives of the proposal 

At  present  the  pan-Euro-Mediterranean  cumulation  zone  includes  the  European 
Union,  the  EFTA  States  (Iceland,  Norway,  Switzerland,  Liechtenstein),  the 
participants  in  the  Barcelona  Process  (Algeria,  Egypt,  Israel,  Jordan,  Lebanon, 
Morocco, Syria, Tunisia, Turkey, Palestine) and the Faroe Islands. 

The  pan-Euro-Mediterranean  system  of  cumulation  of  origin  is  made  up  of  a 
multiplicity of agreements, setting out i.a. free trade provisions based on a network 
of identical rules of origin allowing for diagonal cumulation, among the countries of 
the zone. This cumulation zone is bound to grow in the future. 

Since the implementation of the pan-Euro-Mediterranean system of cumulation, the 
difficulties with the management of the current system of individual protocols have 
increased. Any amendment to a protocol applicable between two partner countries of 
the  pan-Euro-Mediterranean  zone  implies  identical  amendments  to  each  and  every 
protocol  applicable  within  the  zone.  The  European  Commission  had  therefore 
launched  the  idea  to  base  the  diagonal  cumulation  of  origin  on  a  single  legal 
instrument  in  the  form  of  a  regional  convention  on  preferential  rules  of  origin, 
hereinafter  referred  to  as  “the  Convention”,  to  which  the  individual  free  trade 
agreements  applicable  between  the  countries  of  the  zone  would  refer.  The  idea  of 
such a convention was already analysed in 2003 but was not taken forward. 

At the Euro-Med Trade Ministerial Conference in Lisbon in October 2007, the idea 
of  a  convention  was  revived  and  Ministers  agreed  to  start  the  drafting  of  a  single 
convention  on  preferential  rules  of  origin  for  the  pan-Euro-Mediterranean  area  in 
order to replace the current network of protocols on rules of origin. To this end, they 
entrusted the technical work required to the Pan-Euro-Med Working Group. 

On the same occasion, Euro-Med Trade Ministers decided to include the participants 
in  the  Stabilization  and  Association  Process  (Albania,  Bosnia  and  Herzegovina, 
Croatia,  the  former  Yugoslav  Republic  of  Macedonia,  Montenegro  and  Serbia,  as 
well  as  Kosovo  under  UNSC  Resolution  1244/99)  into  this  cumulation  zone  and 
entrusted  the  Pan-Euro-Med  Working  Group  to  prepare  the  technical  amendments 
required  to  this  effect.  The  inclusion  of  these  countries  into  the  pan-Euro-
Mediterranean system of cumulation will be done through this Convention. 

On 26 November 2009 the Council authorised the Commission to open negotiations 
with the EFTA  States, the participants in the Barcelona Process, the participants in 
the Stabilization and Association Process and the  Faroe Islands on the Convention. 
All negotiating directives were fulfilled by the Commission: 

- the Convention allows for a more effective management of the system of pan-Euro-
Mediterranean  cumulation,  thus  facilitating  the  procedure  for  amendments  to  the 
rules of origin. 

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- a Joint Committee will be established by the Convention and will be empowered to 
amend its provisions and to decide of any future accession. 

- the Convention allows for existing provisions, which are not common to all future 
contracting parties, to be catered for. 

- the Convention is open for the possible future extension of the geographical scope 
of cumulation to neighbouring countries and territories. 

-  the  provisions  of  the  Convention  may  be  amended  by  unanimity  within  the  Joint 
Committee to better respond to the economic realities. 

In accordance with Article 17(1) of the Treaty on European Union, the Commission 
will  represent  the  Union  in  the  Joint  Committee  established  by  Article  3  of  the 
Convention.  When  the  Joint  Committee  is  called  upon  to  adopt  acts  having  legal 
effects,  in  particular  according  to  Article  4  of  the  Convention,  the  positions  to  be 
adopted on the Union’s behalf will be established in accordance with Article 218(9) 
of the Treaty on the Functioning of the European Union. 

1.2. 

General context 

The Commission took an active part in the process, initiated in 2007, with a view to 
drawing up the draft text of the Convention in the framework of the Pan-Euro-Med 
Working Group. The final draft was discussed and agreed upon by this Group on 29 
October 2009. 

The  text  of  the  Convention  was  endorsed  by  the  Euromed  Trade  Ministers  at  their 
Conference held on 9 December 2009 in Brussels. 

1.3. 

Existing provisions in the area of the proposal 

The  Convention  consolidates  all  protocols  on  rules  of  origin  in  force  between 
members of the pan-Euro-Mediterranean system of cumulation of origin.  

The  Convention  integrates  all  protocols  on  rules  of  origin  in  force  between  the 
partners participating in the Stabilisation and Association Process and the countries 
and territories of the pan-Euro-Mediterranean zone. 

1.4. 

Consistency with the other policies and objectives of the Union 

The proposed decision is consistent with the Union trade policy. 

2. 

CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

2.1. 

Consultation of interested parties 

Member  States  were  regularly  consulted  on  the  draft  of  the  Convention  in  the 
framework of the Origin Section of the Customs Code Committee. 

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Pan-Euro-Mediterranean partners were consulted in the framework of the Pan-Euro-
Med Working Group and the final text annexed to this proposal is the result of the 
discussions within this Group.  

The  text  of  the  Convention  was  endorsed  by  the  Euromed  Trade  Ministers  at  their 
Conference held on 9 December 2009 in Brussels. 

2.2. 

Collection and use of expertise 

There was no need for external expertise. 

2.3. 

Impact assessment 

There is no need for an impact assessment. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

3.1. 

Summary of the proposed action 

The conclusion of the Convention. 

3.2. 

Legal basis 

Article 207(4) first subparagraph in conjunction with Article 218(6)(a) of the Treaty 
on the Functioning of the European Union. 

3.3. 

Subsidiarity principle 

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

3.4. 

Proportionality principle 

The proposal complies with the proportionality principle. 

There is no extra financial and administrative burden. 

3.5. 

Choice of instruments 

Proposed instrument: Council decision 

Other means would not be adequate for the following reason: 

The Convention has to be concluded on behalf of the European Union. 

4. 

BUDGETARY IMPLICATION 

The proposal has no implication for the Union budget. 

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5. 

ADDITIONAL INFORMATION 

5.1. 

Review/revision/sunset clause 

Not applicable. 

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2010/0093 (NLE) 

Proposal for a 

COUNCIL DECISION 

on the conclusion of the regional Convention on pan-Euro-Mediterranean preferential 
rules of origin 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, and in particular the 
first subparagraph of Article 207(4) in conjunction with Article 218(6)(a) thereof, 

Having regard to the proposal from the Commission, 

Having regard to the consent of the European Parliament, 

Whereas: 

(1) 

(2) 

(3) 

On  26  November  2009  the  Council  authorised  the  Commission  to  open  negotiations 
with the EFTA States, the participants in the Barcelona Process, the participants in the 
Stabilization  and  Association  Process  and  the  Faroe  Islands  on  the  regional 
Convention  on  pan-Euro-Mediterranean  preferential  rules  of  origin,  hereinafter 
referred to as “the Convention”. 

On 9 December 2009 the text of the Convention was endorsed by the Euromed Trade 
Ministers at their Conference held in Brussels. 

In accordance with Council Decision […/…] of […], and subject to its conclusion at a 
later date, the Convention was signed on behalf of the European Union on […]. 

(4) 

The Convention should therefore be concluded, 

HAS ADOPTED THIS DECISION: 

Article 1 

The  regional  Convention  on  pan-Euro-Mediterranean  preferential  rules  of  origin  is  hereby 
concluded. 

The text of the Convention is attached to this decision. 

The President of the Council shall designate the person empowered to deposit the instrument 
of acceptance provided for in Article 10 of the Convention on behalf of the European Union. 

Article 2 

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The Commission shall represent the Union in the Joint Committee established by Article 3 of 
the Convention.  

Article 3 

Article 4 

This  Decision  shall  enter  into  force  on  the  day  of  its  adoption.  It  shall  be  published  in  the 
Official Journal of the European Union. 

The date of entry into force of the Convention shall be published in the Official Journal of the 
European Union. 

Done at Brussels,  

For the Council 
The President 

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ANNEX 

REGIONAL CONVENTION ON PAN-EURO-MEDITERRANEAN PREFERENTIAL 
RULES OF ORIGIN 

The European Union, 

The Republic of Iceland, the Kingdom of Norway, the Swiss Confederation, the Principality 
of Liechtenstein, 

Hereinafter referred to as "the EFTA States", 

The People's Democratic Republic of Algeria, the Arab Republic of Egypt, the State of Israel, 
the Hashemite Kingdom of Jordan, the Republic of Lebanon, the Kingdom of Morocco, the 
Syrian  Arab  Republic,  the  Republic  of  Tunisia,  the  PLO  for  the  benefit  of  the  Palestinian 
Authority of the West Bank and the Gaza Strip, the Republic of Turkey, 

Hereinafter referred to as "the participants in the Barcelona Process", 

The  Republic  of  Albania,  Bosnia  and  Herzegovina,  the  Republic  of  Croatia,  the  former 
Yugoslav  Republic  of  Macedonia,  Montenegro,  the  Republic  of  Serbia,  as  well  as  Kosovo 
under UNSC Resolution 1244/99, 

Hereinafter referred to as "the participants in the Stabilization and Association Process", 

The Kingdom of Denmark in respect of the Faroes, 

Hereinafter referred to as "the Faroe Islands", 

CONSIDERING  the  Pan-Euro-Mediterranean  system  of  cumulation  of  origin  made  up  of  a 
network  of  Free  Trade  Agreements,  providing  for  identical  rules  of  origin  allowing  for 
diagonal cumulation, 

CONSIDERING  the  possible  future  extension  of  the  geographical  scope  of  diagonal 
cumulation to neighbouring countries and territories, 

CONSIDERING  the  difficulties  in  the  management  of  the  current  network  of  bilateral 
protocols on rules of origin among the countries or territories of the Pan-Euro-Mediterranean 
zone,  it  is  desirable  to  transpose  the  existing  bilateral  systems  on  rules  of  origin  into  a 
multilateral  framework,  without  prejudice  to  the  principles  laid  down  in  the  relevant 
agreements or any other related bilateral agreements, 

CONSIDERING that any amendment to a protocol on rules of origin applicable between two 
partner countries of the Pan-Euro-Mediterranean zone implies identical amendments to each 
and every protocol applicable within the zone, 

CONSIDERING that the origin rules will need to be amended in order to better respond to the 
economic reality, 

CONSIDERING the idea to base cumulation of origin on a single legal instrument in the form 
of  a  regional  convention  on  preferential  rules  of  origin,  to  which  the  individual  free  trade 
agreements applicable between the countries of the zone would refer, 

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CONSIDERING  that  the  following  regional  convention  does  not  lead  overall  to  a  less 
favourable situation than in the previous relation between the free trade partners which apply 
the pan-euro or pan-euro-med cumulation, 

CONSIDERING that the idea of a regional convention on preferential rules of origin for the 
Pan-Euro-Mediterranean zone received the support of the Euro-Med Trade Ministers during 
their meeting in Lisbon on 21 October 2007, 

CONSIDERING that a main objective of a single regional convention is to move towards the 
application  of  identical  rules  of  origin  for  the  purpose  of  cumulation  of  origin  for  goods 
traded between all Contracting Parties, 

HAVE DECIDED to conclude the following Convention: 

GENERAL PROVISIONS 

Article 1 

This Convention lays down provisions on the origin of goods traded under the relevant 

1. 
agreements concluded between the Contracting Parties. 

The concept  of  ΄originating products`  and the methods of administrative  cooperation 

2. 
relating thereto are set out in the Appendixes to this Convention. 

Appendix I sets out general rules for the concept of originating products and the methods of 
administrative cooperation. 

Appendix II sets out specific provisions applicable between certain Contracting Parties. 

3. 

The following are Contracting Parties to this Convention: 

- the European Union, 

- the EFTA States as listed in the Preamble, 

- the Faroe Islands, 

- the participants in the Barcelona Process as listed in the Preamble, 

- the participants in the Stabilization and Association Process as listed in the Preamble. 

Article 2 

For the purposes of this Convention, the term: 

(a) "Contracting Party" means those listed in Article 1 (3); 

(b) "third party" means any neighbouring country or territory which is not a Contracting Party 
to this Convention and is not listed in Article 1 (3); 

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(c)  "relevant  agreement"  means  an  agreement  in  place  between  two  or  more  Contracting 
Parties, which refers to this Convention. 

THE JOINT COMMITTEE 

Article 3 

A  Joint  Committee  is  hereby  established  in  which  each  Contracting  Party  to  this 

1. 
Convention shall be represented. 

2. 

The Joint Committee shall act by unanimity, without prejudice to Article 5 (4). 

The  Joint  Committee  shall  meet  whenever  necessary,  but  at  least  once  a  year.  Any 

3. 
Contracting Party may request that a meeting be held. 

4. 
The  Joint  Committee  shall  adopt  its  own  rules  of  procedure,  which  shall,  inter  alia, 
contain provisions for convening meetings and for the designation of the chairperson and his 
term of office. 

The Joint Committee may decide to set up any sub-committee or working group that 

5. 
can assist it in carrying out its duties. 

Article 4 

It shall be the responsibility of the Joint Committee to administer this Convention and 
1. 
ensure  its  proper  implementation.  For  this  purpose,  it  shall  be  regularly  informed  by  the 
Contracting Parties about the experiences they have in the application of this Convention. The 
Joint Committee shall make recommendations, and in the cases provided for in paragraph 3, 
shall take decisions. 

2. 

In particular it shall recommend to the Contracting Parties: 

(a) 

explanatory notes and guidelines for the uniform application of this Convention; 

(b) 

any other measures required for its application. 

3. 

The Joint Committee shall adopt by decision: 

(a) 

amendments to this Convention including amendments to the Appendixes; 

(b) 

invitations to third parties to accede to this Convention in accordance with Article 5; 

(c) 

transitional measures required in the case of the accession of new Contracting Parties. 

Decisions  referred  to  in  this  paragraph  shall  be  put  into  effect  by  the  Contracting  Parties  in 
accordance with their own legislation. 

If  a  representative  of  a  Contracting  Party  in  the  Joint  Committee  has  accepted  a 
4. 
decision subject to the fulfilment of fundamental legal requirements, the decision shall enter 
into force, if no date is contained therein, on the first day of the second month after the lifting 
of the reservation is notified. 

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5. 
Decisions of the Joint Committee referred to in paragraph 3(b), inviting a third party to 
accede to this Convention shall be sent to the depositary, which shall communicate it to the 
third party concerned, together with a text of the Convention in force on that date. 

From the date referred to in paragraph 5, the third party concerned may be represented 

6. 
in the Joint Committee, Sub-committee and working groups on an observer status. 

ACCESSION OF THIRD PARTIES 

Article 5 

Regional countries or territories other than those mentioned in Article 1 paragraph 3 
1. 
may  become a Contracting  Party to this Convention,  provided  that the candidate country or 
territory has a free trade agreement in force, providing for preferential rules of origin, with at 
least one of the Contracting Parties. 

2. 

3. 

A third party shall submit a written request for accession to the depositary. 

The depositary shall submit the request to the Joint Committee for its consideration. 

4. 
The depositary shall forward within two months to the requesting third party the Joint 
Committee  decision  to  be  invited  to  become  a  Contracting  Party.  One  single  Contracting 
Party may not oppose that decision. 

5. 
A third party invited to become a Contracting Party to this Convention shall do so by 
depositing  an  instrument  of  accession  with  the  depositary.  The  said  instruments  shall  be 
accompanied by a translation of the Convention into the official language(s) of the acceding 
country or territory. 

The accession shall become effective on the first day of the second month following 

6. 
the depositing of the instrument of accession. 

7. 
The  depositary  shall  notify  all  Contracting  Parties  with  the  date  on  which  the 
instrument  of  accession  was  deposited  and  the  date  on  which  the  accession  will  become 
effective. 

8. 
Recommendations and decisions of the Joint Committee referred to in Article 4(2) and 
(3) adopted between the date of submission of the request referred to in paragraph 2 and the 
date on which accession becomes effective shall also be communicated to the acceding third 
party via the depositary. 

A declaration accepting such acts shall be inserted either in the instrument of accession or in a 
separate instrument deposited with the depositary within six months of the communication. If 
the declaration is not deposited within that period, the accession shall be considered void. 

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MISCELLANEOUS AND FINAL PROVISIONS 

Article 6 

Each Contracting Party  shall take appropriate measures to ensure that the provisions of this 
Convention  are  effectively  applied,  taking  account  of  the  need  to  achieve  mutually 
satisfactory solutions of any difficulties arising from the application of those provisions. 

The  Contracting  Parties  shall  keep  each  other  informed  via  the  depositary  of  the  measures 
which they adopt for the implementation of this Convention. 

Article 7 

The Appendixes to this Convention shall form an integral part thereof. 

Article 8 

Any  Contracting  Party  may  withdraw  from  this  Convention  provided  it  gives  12  months’ 
notice in writing to the depositary, which shall notify all other Contracting Parties. 

Article 9 

Article 10 

1. 
This  Convention  shall  enter  into  force  on  1.1.2011,  in  relation  to  those  Contracting 
Parties,  which  by  then  have  deposited  their  instrument  of  acceptance  with  the  depositary, 
provided that at least two Contracting Parties have deposited their instruments of acceptance 
with the depositary by 31.12.2010. 

2. 
If this Convention does not enter into force on 1.1.2011, it shall enter into force on the 
first day of the second month following the deposit of the last instruments of acceptance by at 
least two Contracting Parties. 

3. 
The  depositary  shall  notify  to  the  Contracting  Parties  the  date  of  the  deposit  of  the 
instrument of acceptance of each Contracting Party and the date of the entry into force of this 
Convention  by  publishing  this  information  in  the  Official  Journal  of  the  European  Union  C 
series. 

The General Secretariat of the Council of the European Union shall act as depositary of this 
Convention. 

Article 11 

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APPENDIX I 

THE DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' 
AND METHODS OF ADMINISTRATIVE COOPERATION 

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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 of origin 

Article 4 

Wholly obtained products 

Article 5 

Sufficiently worked or processed products 

Article 6 

Insufficient working or processing  

Article 7 

Unit of qualification 

Article 8 

Accessories, spare parts and tools 

Article 9 

Sets 

Article 10 

Neutral elements 

TITLE III  TERRITORIAL REQUIREMENTS 

Article 11 

Principle of territoriality 

Article 12 

Direct transport 

Article 13 

Exhibitions 

TITLE IV  DRAWBACK OR EXEMPTION 

Article 14 

Prohibition of drawback of, or exemption from, customs duties 

TITLE V 

PROOF OF ORIGIN 

Article 15 

General requirements 

Article 16 

Procedure for the issue of a movement certificate EUR.1 or EUR-MED 

Article 17  Movement certificates EUR.1 or EUR-MED issued retrospectively 

Article 18 

Issue of a duplicate movement certificate EUR.1 or EUR-MED 

Article 19 
origin issued or made out previously 

Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of 

Article 20 

Accounting segregation 

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Article 21 
MED 

Conditions for making out an origin declaration or an origin declaration EUR-

Article 22 

Approved exporter 

Article 23 

Validity of proof of origin 

Article 24 

Submission of proof of origin 

Article 25 

Importation by instalments 

Article 26 

Exemptions from proof of origin 

Article 27 

Supporting documents 

Article 28 
documents 

Preservation  of  proof  of  origin,  supplier's  declaration  and  supporting 

Article 29 

Discrepancies and formal errors 

Article 30 

Amounts expressed in euro 

TITLE VI  ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 31 

Administrative co-operation 

Article 32 

Verification of proofs of origin 

Article 33 

Dispute settlement 

Article 34 

Penalties 

Article 35 

Free zones 

List of Annexes 

Annex I: 

Introductory notes to the list in Annex II 

Annex II: 
materials in order for the product manufactured to obtain originating status 

List  of  working  or  processing  required  to  be  carried  out  on  non-originating 

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

Annex III b:  Specimens  of  movement  certificate  EUR-MED  and  application  for  a 
movement certificate EUR-MED 

Annex IV a:  Text of the origin declaration 

Annex IV b:  Text of the origin declaration EUR-MED 

Annex V 

List of Contracting Parties which do not apply provisions on partial drawback 

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TITLE I 

GENERAL PROVISIONS 

Article 1 

Definitions 

For the purposes of this Convention: 

'manufacture' means any kind of working or processing including assembly or specific 

(a) 
operations; 

'material'  means  any  ingredient,  raw  material,  component  or  part,  etc.,  used  in  the 

(b) 
manufacture of the product; 

'product' means the product being manufactured, even if it is intended for later use in 

(c) 
another manufacturing operation; 

(d) 

'goods' means both materials and products; 

'customs value' means the value as determined in accordance with the 1994 Agreement 
(e) 
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 
(f) 
the  Contracting  Party  in  whose  undertaking  the  last  working  or  processing  is  carried  out, 
provided the price includes the value of all the materials used, minus any internal taxes which 
are, or may be, repaid when the product obtained is exported; 

(g) 
'value  of  materials'  means  the  customs  value  at  the  time  of  importation  of  the 
non-originating  materials  used,  or,  if  this  is  not  known  and  cannot  be  ascertained,  the  first 
ascertainable price paid for the materials in the exporting Contracting Party; 

'value  of  originating  materials'  means  the  value  of  such  materials  as  defined  in  (g) 

(h) 
applied mutatis mutandis; 

(i) 
'value added' shall be taken to be the ex-works price minus the customs value of each 
of  the  materials  incorporated  which  originate  in  the  other  Contracting  Parties  with  which 
cumulation is applicable or, where the customs value is not known or cannot be ascertained, 
the first ascertainable price paid for the materials in the exporting Contracting Party; 

(j) 
'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 Convention as 'the Harmonized System' or 'HS'; 

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

(k) 
heading; 

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

(m) 

'territories' includes territorial waters. 

'customs authorities of the Contracting Party' for the European Union means any of the 

(n) 
customs authorities of the Member States of the European Union. 

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TITLE II 

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' 

Article 2 

General requirements 

1. 
For the purpose of implementing the relevant Agreement, the following products shall 
be  considered  as  originating  in  a  Contracting  Party  when  exported  to  another  Contracting 
Party: 

(a) 

products wholly obtained in the Contracting Party within the meaning of Article 4; 

products  obtained  in  the  Contracting  Party  incorporating  materials  which  have  not 
(b) 
been wholly obtained there, provided that such materials have undergone sufficient working 
or processing in that Contracting Party within the meaning of Article 5; 

(c) 
goods  originating  in  the  European  Economic  Area  (EEA)  within  the  meaning  of 
Protocol 4 to the Agreement on the European Economic Area; such goods shall be considered 
as  originating  in  the  European  Union,  Iceland,  Liechtenstein  or  Norway  when  exported 
respectively  from  the  European  Union,  Iceland,  Liechtenstein  or  Norway  to  a  Contracting 
Party other than the EEA Parties. 

2. 
The provisions of paragraph 1 (c) shall apply only provided that free trade agreements 
are  applicable  between  the  importing  Contracting  Party  and  the  EEA  Parties  (the  European 
Union, Iceland, Liechtenstein and Norway). 

Article 3 

Cumulation of origin 

1. 
Without  prejudice  to  the  provisions  of  Article  2  (1),  products  shall  be  considered  as 
originating in the exporting Contracting Party when exported to another Contracting Party if 
they  are  obtained  there,  incorporating  materials  originating  in  Switzerland  (including 
Liechtenstein)1,  Iceland,  Norway,  Turkey  or  in  the  European  Union,  provided  that  the 
working  or  processing  carried  out  in  the  exporting  Contracting  Party  goes  beyond  the 
operations  referred  to  in  Article  6.  It  shall  not  be  necessary  for  such  materials  to  have 
undergone sufficient working or processing. 

2. 
Without  prejudice  to  the  provisions  of  Article  2(1),  products  shall  be  considered  as 
originating in the exporting Contracting Party when exported to another Contracting Party if 
such products are obtained there, incorporating materials originating in the Faroe Islands or in 
any  country  which  is  a  participant  in  the  Euro-Mediterranean  partnership,  based  on  the 
Barcelona  Declaration  adopted  at  the  Euro-Mediterranean  Conference  held  on  27  and  28 
November 1995, other than Turkey, or any other country or territory, which is a Contracting 

1 

The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area. 

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Party to this Convention, provided that the working or processing carried out in the exporting 
Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary 
for such materials to have undergone sufficient working or processing. 

Where the working or processing carried out in the exporting Contracting Party does 
3. 
not go beyond the operations referred to in Article 6, the product obtained shall be considered 
as originating in the exporting Contracting Party only where the value added there is greater 
than  the  value  of  the  materials  used  originating  in  any  one  of  the  other  Contracting  Parties 
referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as 
originating  in  the  Contracting  Party  which  accounts  for  the  highest  value  of  originating 
materials used in the manufacture in the exporting Contracting Party. 

Products,  originating  in  the  Contracting  Parties  referred  to  in  paragraphs  1  and  2, 
4. 
which  do  not  undergo  any  working  or  processing  in  the  exporting  Contracting  Party,  retain 
their origin if exported into one of the other Contracting Parties. 

5. 

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

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

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

and 

notices  indicating  the  fulfilment  of  the  necessary  requirements  to  apply  cumulation 
(c) 
have  been  published  in  the  Official  Journal  of  the  European  Union  (C  series)  and  in  the 
Contracting  Parties  which  are  party  to  the  relevant  Agreements,  according  to  their  own 
procedures. 

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

The  Contracting  Parties  shall  provide  the  other  Contracting  Parties  which  are  party  to  the 
relevant  Agreements,  through  the  European  Commission,  with  details  of  the  Agreements, 
including their dates of entry into force, which are applied with the other Contracting Parties 
referred to in paragraphs 1 and 2. 

Article 4 

Wholly obtained products 

The  following  shall  be  considered  as  wholly  obtained  in  a  Contracting  Party  when 

1. 
exported to another Contracting Party: 

(a) 

mineral products extracted from its soil or from its seabed; 

(b) 

vegetable products harvested there; 

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(c) 

live animals born and raised there; 

(d) 

products from live animals raised there; 

(e) 

products obtained by hunting or fishing conducted there; 

products  of  sea  fishing  and  other  products  taken  from  the  sea  outside  the  territorial 

(f) 
waters of the exporting Contracting Party by its vessels; 

(g) 

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

used articles collected there fit only for the recovery of raw materials, including used 

(h) 
tyres fit only for retreading or for use as waste; 

(i) 

waste and scrap resulting from manufacturing operations conducted there; 

products  extracted  from  marine  soil  or  subsoil  outside  its  territorial  waters  provided 

(j) 
that it has sole rights to work that soil or subsoil; 

(k) 

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

The terms 'its vessels' and 'its factory ships' in paragraph 1(f) and (g) shall apply only 

2. 
to vessels and factory ships: 

(a) 

which are registered or recorded in the exporting Contracting Party; 

(b) 

which sail under the flag of the exporting Contracting Party; 

which  are  owned  to  an  extent  of  at  least  50  %  by  nationals  of  the  exporting 
(c) 
Contracting Party, or by a company with its head office in the exporting Contracting Party, of 
which  the  manager  or  managers,  Chairman  of  the  Board  of  Directors  or  the  Supervisory 
Board,  and  the  majority  of  the  members  of  such  boards  are  nationals  of  the  exporting 
Contracting Party and of which, in addition, in the case of partnerships or limited companies, 
at  least  half  the  capital  belongs  to  the  exporting  Contracting  Party  or  to  public  bodies  or 
nationals of the said Contracting Party; 

(d) 

of which the master and officers are nationals of the exporting Contracting Party; 

and 

(e) 

of which at least 75 % of the crew are nationals of the exporting Contracting Party. 

For the purpose of paragraph 2, when the exporting Contracting Party is the European 

3. 
Union, it means a Member State of the European Union. 

Article 5 

Sufficiently worked or processed products 

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

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The conditions referred to above indicate 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 shall be 
taken of the non-originating materials which may have been used in its manufacture. 

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

(a) 

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

any  of  the  percentages  given  in  the  list  for  the  maximum  value  of  non-originating 

(b) 
materials are not exceeded by virtue 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 6. 

Article 6 

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 5 are satisfied: 

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

(a) 
transport and storage; 

(b) 

breaking-up and assembly of packages; 

(c) 

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

(d) 

ironing or pressing of textiles; 

(e) 

simple painting and polishing operations; 

(f) 

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

(g) 

operations to colour sugar or form sugar lumps; 

(h) 

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

(i) 

sharpening, simple grinding or simple cutting; 

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

(j) 
sets of articles); 

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

(k) 
and all other simple packaging operations; 

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

(l) 
or their packaging; 

(m) 

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

(n)  mixing of sugar with any material; 

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

(o) 
products into parts; 

(p) 

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

(q) 

slaughter of animals. 

2. 
All operations carried out in the exporting Contracting Party 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 7 

Unit of qualification 

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

It follows that: 

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

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

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 8 

Accessories, spare parts and tools 

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus 
or vehicle, which are part of the normal equipment and included in the price thereof or which 

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are not separately invoiced, shall be regarded as one with the piece of  equipment,  machine, 
apparatus or vehicle in question. 

Article 9 

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% of the ex-works 
price of the set. 

Article 10 

Neutral elements 

In order to determine whether a product is an originating product, 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; 

goods which neither enter into the final composition of the product nor are intended to 

(d) 
do so. 

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TITLE III 

TERRITORIAL REQUIREMENTS 

Article 11 

Principle of territoriality 

1. 
Except as provided for in Article 2(1)(c), Article 3 and paragraph 3 of this Article, the 
conditions  for  acquiring  originating  status  set  out  in  Title  II  must  be  fulfilled  without 
interruption in the exporting Contracting Party. 

2. 
Except  as  provided  for  in  Article  3,  where  originating  goods  exported  from  a 
Contracting  Party  to  another  country  return,  they  must  be  considered  as  non-originating, 
unless it can be demonstrated to the satisfaction of the customs authorities that: 

(a) 

the returning goods are the same as those exported; 

and 

they  have  not  undergone  any  operation  beyond  that  necessary  to  preserve  them  in 

(b) 
good condition while in that country or while being exported. 

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

(a) 
the  said  materials  are  wholly  obtained  in  the  exporting  Contracting  Party  or  have 
undergone working or processing beyond the operations referred to in Article 6 prior to being 
exported; 

and 

(b) 

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

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

i) 
materials; 

and 

ii) 
the total added value acquired outside the exporting Contracting Party by applying the 
provisions of this Article does not exceed 10 % 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  exporting  Contracting 
Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-
originating materials incorporated is applied in determining the originating status of the end 
product,  the  total  value  of  the  non-originating  materials  incorporated  in  the  territory  of  the 

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exporting  Contracting  Party,  taken  together  with  the  total  added  value  acquired  outside  this 
Contracting  Party  by  applying  the  provisions  of  this  Article,  shall  not  exceed  the  stated 
percentage. 

For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' 
5. 
shall be taken to mean all costs arising outside the exporting Contracting Party, including the 
value of the materials incorporated there. 

The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil 
6. 
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 5(2) is applied. 

The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 

7. 
of the Harmonised System. 

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

Article 12 

Direct transport 

1. 
The preferential treatment provided for under the relevant Agreement applies only to 
products,  satisfying  the  requirements  of  this  Convention,  which  are  transported  directly 
between  or  through  the  territories  of  the  Contracting  Parties  with  which  cumulation  is 
applicable  in  accordance  with  Article  3.  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 
Contracting Parties acting as exporting and importing parties. 

Evidence  that  the  conditions  set  out  in  paragraph  1  have  been  fulfilled  shall  be 

2. 
supplied to the customs authorities of the importing Contracting Party by the production of: 

a single transport document covering the passage from the exporting Contracting Party 

(a) 
through the country of transit; or 

(b) 

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

(i) 

giving an exact description of the products; 

stating the dates of unloading and reloading of the products and, where applicable, the 

(ii) 
names of the ships, or the other means of transport used; 

and 

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(iii) 

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

(c) 

failing these, any substantiating documents. 

Article 13 

Exhibitions 

1. 
Originating  products,  sent  for  exhibition  in  a  country  other  than  those  referred  to  in 
Articles 3 with which cumulation is applicable and sold after the exhibition for importation in 
a  Contracting  Party,  shall  benefit  on  importation  from  the  provisions  of  the  relevant 
Agreement provided it is shown to the satisfaction of the customs authorities that: 

an  exporter  has  consigned  these  products  from  a  Contracting  Party  to  the  country  in 

(a) 
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 

(b) 
another Contracting Party; 

the  products  have  been  consigned  during  the  exhibition  or  immediately  thereafter  in 

(c) 
the state in which they were sent for exhibition; 

and 

the  products  have  not,  since  they  were  consigned  for  exhibition,  been  used  for  any 

(d) 
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  Contracting  Party  in  the 
normal  manner.  The  name  and  address  of  the  exhibition  shall  be  indicated  thereon.  Where 
necessary,  additional  documentary  evidence  of  the  conditions  under  which  they  have  been 
exhibited may be required. 

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

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TITLE IV 

DRAWBACK OR EXEMPTION 

Article 14 

Prohibition of drawback of, or exemption from, customs duties 

1. 
Non-originating  materials  used  in  the  manufacture  of  products  originating  in  a 
Contracting  Party  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 exporting Contracting Party to drawback of, 
or exemption from, customs duties of whatever kind. 

The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or 
2. 
non-payment, partial or complete, of customs duties or  charges having an equivalent  effect, 
applicable  in  the  exporting  Contracting  Party  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. 

The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the 
4. 
meaning of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and 
products in a set within the meaning of Article 9 when such items are non-originating. 

The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are 

5. 
of the kind to which the relevant Agreement applies. 

(a) 

The prohibition in paragraph 1 shall not apply in bilateral trade between one of 
6. 
the Contracting Parties referred to in Article 3 (1) with one of the Contracting Parties referred 
to  in  Article  3  (2),  excluding  Israel,  the  Faroe  Islands  and  countries  participating  in  the 
Stabilisation  and  Association  Process,  if  the  products  are  considered  as  originating  in  the 
exporting  or  importing  Contracting  Party  without  application  of  cumulation  with  materials 
originating in one of the other Contracting Parties referred to in Article 3. 

The  prohibition  in  paragraph  1  shall  not  apply  in  bilateral  trade  between  Egypt, 
(b) 
Jordan,  Morocco  and  Tunisia  if  products  are  considered  as  originating  in  one  of  these 
countries  without  application  of  cumulation  with  materials  originating  in  one  of  the  other 
Contracting Parties referred to in Article 3. 

7. 
Notwithstanding  paragraph  1,  the  exporting  Contracting  Party  may,  except  for 
products falling within Chapters 1 to 24 of the Harmonised System, apply arrangements for 
drawback  of,  or  exemption  from,  customs  duties  or  charges  having  an  equivalent  effect, 
applicable  to  non-originating  materials  used  in  the  manufacture  of  originating  products, 
subject to the following provisions: 

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(a) 
a  4  %  rate  of  customs  charge  shall  be  retained  in  respect  of  products  falling  within 
Chapters 25 to 49 and 64 to 97 of Harmonised System, or such lower rate as is in force in the 
exporting Contracting Party; 

a  8  %  rate  of  customs  charge  shall  be  retained  in  respect  of  products  falling  within 
(b) 
Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in the exporting 
Contracting Party. 

The  provisions  of  this  paragraph  shall  not  be  applied  by  the  Contracting  Parties  listed  in 
Annex V of this Appendix. 

The  provisions  of  paragraph  7  shall  apply  until  31  December  2012  and  may  be 

8. 
reviewed by common accord. 

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TITLE V 

PROOF OF ORIGIN 

Article 15 

General requirements 

1. 
Products originating in one of the Contracting Parties shall, on importation into other 
Contracting Parties, benefit from the provisions of the relevant Agreements upon submission 
of one of the following proofs of origin: 

(a) 

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

(b) 

a movement certificate EUR-MED, a specimen of which appears in Annex III b; 

(c) 
in  the  cases  specified  in  Article  21(1),  a  declaration,  subsequently  referred  to  as  the 
'origin declaration' or 'the origin declaration EUR-MED', 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 texts of the origin declarations appear in 
Annexes IV a and b. 

2. 
Notwithstanding  paragraph  1,  originating  products  within  the  meaning  of  this 
Convention  shall,  in  the  cases  specified  in  Article  26,  benefit  from  the  provisions  of  the 
relevant Agreements without it being necessary to submit any of the proofs of origin referred 
to in paragraph 1. 

Article 16 

Procedure for the issue of a movement certificate EUR.1 or EUR-MED 

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

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

3. 
The  exporter  applying  for  the  issue  of  a  movement  certificate  EUR.1  or  EUR-MED 
shall  be  prepared  to  submit  at  any  time,  at  the  request  of  the  customs  authorities  of  the 
exporting Contracting Party where the movement certificate EUR.1 or EUR-MED is issued, 

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all appropriate documents proving the originating status of the products concerned as well as 
the fulfilment of the other requirements of this Convention. 

Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the 

4. 
customs authorities of the exporting Contracting Party in the following cases: 

(a) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the other Contracting Parties referred to in Article 3 (1) and: 

-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party,  in  the  importing  Contracting  Party  or  in  one  of  the  other  Contracting 
Parties referred to in Article 3 (1) with which cumulation is applicable, without application of 
cumulation with materials originating in one of the Contracting Parties referred to in Article 3 
(2), and fulfil the other requirements of this Convention, or 

- the products concerned can be considered as products originating in one of the Contracting 
Parties referred to in Article 3 (2) with which cumulation is applicable, without application of 
cumulation with materials originating in one of the Contracting Parties referred to in Article 
3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an 
origin declaration EUR-MED has been issued in the country of origin; 

(b) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the Contracting Parties referred to in Article 3 (2) or from one of the Contracting 
Parties referred to in Article 3 (2) to one of the Contracting Parties referred to in Article 3 (1) 
and 

-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party  or  in  the  importing  Contracting  Party,  without  application  of  cumulation 
with  materials  originating  in  one  of  the  other  Contracting  Parties,  and  fulfil  the  other 
requirements of this Convention, or 

-  the  products  concerned  can  be  considered  as  products  originating  in  one  of  the  other 
Contracting  Parties  referred  to  in  Article  3,  with  which  cumulation  is  applicable,  without 
application of cumulation with materials originating in one of the Contracting Parties referred 
to  in  Article  3,  and  fulfil  the  other  requirements  of  this  Convention,  provided  a  certificate 
EUR-MED or an origin declaration EUR-MED has been issued in the country of origin. 

(c) if the products are exported from one of the Contracting Parties referred to in Article 3 (2) 
to one of the Contracting Parties referred to in Article 3 (2) and 

-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party  or  in  the  importing  Contracting  Party,  without  application  of  cumulation 
with  materials  originating  in  one  of  the  other  Contracting  Parties,  and  fulfil  the  other 
requirements of this Convention, or 

-  the  products  concerned  can  be  considered  as  products  originating  in  one  of  the  other 
Contracting  Parties  referred  to  in  Article  3,  with  which  cumulation  is  applicable,  without 
application of cumulation with materials originating in one of the Contracting Parties referred 
to  in  Article  3,  and  fulfil  the  other  requirements  of  this  Convention,  provided  a  certificate 
EUR-MED or an origin declaration EUR-MED has been issued in the country of origin. 

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5. 
A  movement  certificate EUR-MED  shall  be  issued  by  the  customs  authorities  of  the 
exporting  Contracting  Party,  if  the  products  concerned  can  be  considered  as  products 
originating in the exporting Contracting Party, in the importing Contracting Party or in one of 
the other Contracting Parties referred to in Article 3 with which cumulation is applicable and 
fulfil the requirements of this Convention, in the following cases: 

(a) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the other Contracting Parties referred to in Article 3 (1) and: 

- cumulation was applied with materials originating in one or more of the Contracting Parties 
referred to in Article 3 (2), provided a certificate EUR-MED or  an  origin declaration EUR-
MED has been issued in the country of origin, or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the Contracting Parties referred to in Article 3 (2), or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3 (2); 

(b) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the Contracting Parties referred to in Article 3 (2) or from one of the Contracting 
Parties referred to in Article 3 (2) to one of the Contracting Parties referred to in Article 3 (1) 
and 

- cumulation was applied with materials originating in one or more of the other Contracting 
Parties  referred  to  in  Article  3,  provided  a  certificate  EUR-MED  or  an  origin  declaration 
EUR-MED has been issued in the country of origin, or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the other Contracting Parties referred to in Article 3, or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3. 

(c) if the products are exported from one of the Contracting Parties referred to in Article 3 (2) 
to one of the Contracting Parties referred to in Article 3 (2) and 

- cumulation was applied with materials originating in one or more of the other Contracting 
Parties  referred  to  in  Article  3,  provided  a  certificate  EUR-MED  or  an  origin  declaration 
EUR-MED has been issued in the country of origin, or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the other Contracting Parties referred to in Article 3, or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3. 

A  movement  certificate  EUR-MED  shall  contain  one  of  the  following  statements  in 

6. 
English in box 7: 

EN 

31 

   EN 

 
- if origin has been obtained by application of cumulation with materials originating in one or 
more of the Contracting Parties: 

'CUMULATION APPLIED WITH ……'(name of the country/countries) 

- if origin has been obtained without the application of cumulation with materials originating 
in one or more of the Contracting Parties: 

'NO CUMULATION APPLIED' 

7. 
The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take 
any steps necessary to verify the originating status of the products and the fulfilment of the 
other requirements of this Convention. For this purpose, they shall have the right to call for 
any  evidence  and  to  carry  out  any  inspection  of  the  exporter's  accounts  or  any  other  check 
considered  appropriate.  They  shall  also  ensure that  the  forms  referred  to  in  paragraph  2  are 
duly completed. In particular, they shall check whether the space reserved for the description 
of the products has been completed in such a manner as to exclude all possibility of fraudulent 
additions. 

The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated 

8. 
in Box 11 of the certificate. 

9. 
A  movement  certificate  EUR.1  or  EUR-MED  shall  be  issued  by  the  customs 
authorities and made available to the exporter as soon as actual exportation has been effected 
or ensured. 

Article 17 

Movement certificates EUR.1 or EUR-MED issued retrospectively 

Notwithstanding  Article  16(9),  a  movement  certificate  EUR.1  or  EUR-MED  may 

1. 
exceptionally be issued after exportation of the products to which it relates if: 

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

(a) 
or special circumstances; 

or 

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

2. 
Notwithstanding Article 16(9), a movement certificate EUR-MED may be issued after 
exportation of the products to which it relates and for which a movement certificate EUR.1 
was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the 
customs authorities that the conditions referred to in Article 16(5) are satisfied. 

3. 
For  the  implementation  of  paragraphs  1  and  2,  the  exporter  must  indicate  in  his 
application  the  place  and  date  of  exportation  of  the  products  to  which  the  movement 
certificate EUR.1 or EUR-MED relates, and state the reasons for his request. 

EN 

32 

   EN 

 
 
4. 
The  customs  authorities  may  issue  a  movement  certificate  EUR.1  or  EUR-MED 
retrospectively only after verifying that the information supplied in the exporter's application 
complies with that in the corresponding file. 

Movement certificates EUR.1 or EUR-MED issued retrospectively must be endorsed 

5. 
with the following phrase in English: 

"ISSUED RETROSPECTIVELY' 

Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall 
be endorsed with the following phrase in English: 

'ISSUED RETROSPECTIVELY (Original EUR.1 No ……….[date and place of issue]' 

The  endorsement  referred  to  in  paragraph  5  shall  be  inserted  in  Box  7  of  the 

6. 
movement certificate EUR.1 or EUR-MED. 

Article 18 

Issue of a duplicate movement certificate EUR.1 or EUR-MED 

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

2. 

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

DUPLICATE' 

The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate 

3. 
movement certificate EUR.1 or EUR-MED. 

The duplicate, which shall bear the date of issue of the original movement certificate 

4. 
EUR.1 or EUR-MED, shall take effect as from that date. 

Article 19 

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

EN 

33 

   EN 

 
 
 
Article 20 

Accounting segregation 

Where  considerable  cost  or  material  difficulties  arise  in  keeping  separate  stocks  of 
1. 
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  (hereinafter  referred  to  as  the  'method')  to  be  used  for 
managing such stocks. 

2. 
The 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 had there been physical segregation of the stocks. 

The customs authorities may make the grant of authorisation referred to in paragraph 1 

3. 
subject to any conditions deemed appropriate. 

4. 
The method shall be applied and the application thereof shall be recorded on the basis 
of  the  general  accounting  principles  applicable  in  the  country  where  the  product  was 
manufactured. 

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

6. 
The  customs  authorities  shall  monitor  the  use  made  of  the  authorisation  and  may 
withdraw it whenever the beneficiary makes improper use of the authorisation in any manner 
whatsoever or fails to fulfil any of the other conditions laid down in this Convention. 

Article 21 

Conditions for making out an origin declaration or an origin declaration EUR-MED 

An  origin  declaration  or  an  origin  declaration  EUR-MED  as  referred  to  in  Article 

1. 
15(1)(c) may be made out: 

(a) 

by an approved exporter within the meaning of Article 22, 

or 

by  any  exporter  for  any  consignment  consisting  of  one  or  more  packages  containing 

(b) 
originating products whose total value does not exceed EUR 6 000. 

Without  prejudice  to  paragraph  3,  an  origin  declaration  may  be  made  out  in  the 

2. 
following cases: 

(a) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the other Contracting Parties referred to in Article 3 (1) and: 

EN 

34 

   EN 

 
 
 
-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party,  in  the  importing  Contracting  Party  or  in  one  of  the  other  Contracting 
Parties referred to in Article 3 (1) with which cumulation is applicable, without application of 
cumulation with materials originating in one of the Contracting Parties referred to in Articles 
3 (2), and fulfil the other requirements of this Convention, or 

- the products concerned can be considered as products originating in one of the Contracting 
Parties referred to in Article 3 (2) with which cumulation is applicable, without application of 
cumulation with materials originating in one of the Contracting Parties referred to in Article 
3, and fulfil the other requirements of this Convention, provided a certificate EUR-MED or an 
origin declaration EUR-MED has been issued in the country of origin; 

(b) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the Contracting Parties referred to in Article 3 (2) or from one of the Contracting 
Parties referred to in Article 3 (2) to one of the Contracting Parties referred to in Article 3 (1) 
and 

-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party  or  in  the  importing  Contracting  Party,  without  application  of  cumulation 
with  materials  originating  in  one  of  the  other  Contracting  Parties,  and  fulfil  the  other 
requirements of this Convention, or 

-  the  products  concerned  can  be  considered  as  products  originating  in  one  of  the  other 
Contracting  Parties  referred  to  in  Article  3,  with  which  cumulation  is  applicable,  without 
application of cumulation with materials originating in one of the Contracting Parties referred 
to  in  Article  3,  and  fulfil  the  other  requirements  of  this  Convention,  provided  a  certificate 
EUR-MED or an origin declaration EUR-MED has been issued in the country of origin. 

(c) if the products are exported from one of the Contracting Parties referred to in Article 3 (2) 
to one of the Contracting Parties referred to in Article 3 (2) and 

-  the  products  concerned  can  be  considered  as  products  originating  in  the  exporting 
Contracting  Party  or  in  the  importing  Contracting  Party,  without  application  of  cumulation 
with  materials  originating  in  one  of  the  other  Contracting  Parties,  and  fulfil  the  other 
requirements of this Convention, or 

-  the  products  concerned  can  be  considered  as  products  originating  in  one  of  the  other 
Contracting  Parties  referred  to  in  Article  3,  with  which  cumulation  is  applicable,  without 
application of cumulation with materials originating in one of the Contracting Parties referred 
to  in  Article  3,  and  fulfil  the  other  requirements  of  this  Convention,  provided  a  certificate 
EUR-MED or an origin declaration EUR-MED has been issued in the country of origin. 

An origin declaration EUR-MED may be made out if the products concerned can be 
3. 
considered  as  products  originating  in  the  exporting  Contracting  Party,  in  the  importing 
Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which 
cumulation  is  applicable  and  fulfil  the  requirements  of  this  Convention,  in  the  following 
cases: 

(a) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the other Contracting Parties referred to in Article 3 (1) and: 

EN 

35 

   EN 

 
- cumulation was applied with materials originating in one or more of the Contracting Parties 
referred to in Article 3 (2), provided a certificate EUR-MED or  an  origin declaration EUR-
MED has been issued in the country of origin or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the Contracting Parties referred to in Article 3 (2), or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3 (2); 

(b) if the products are exported from one of the Contracting Parties referred to in Article 3 (1) 
to one of the Contracting Parties referred to in Article 3 (2) or from one of the Contracting 
Parties referred to in Article 3 (2) to one of the Contracting Parties referred to in Article 3 (1) 
and 

- cumulation was applied with materials originating in one or more of the other Contracting 
Parties  referred  to  in  Article  3,  provided  a  certificate  EUR-MED  or  an  origin  declaration 
EUR-MED has been issued in the country of origin, or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the other Contracting Parties referred to in Article 3, or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3. 

(c) if the products are exported from one of the Contracting Parties referred to in Article 3 (2) 
to one of the Contracting Parties referred to in Article 3 (2) and 

- cumulation was applied with materials originating in one or more of the other Contracting 
Parties  referred  to  in  Article  3,  provided  a  certificate  EUR-MED  or  an  origin  declaration 
EUR-MED has been issued in the country of origin, or 

- the products may be used in the importing Contracting Party as materials in the context of 
cumulation for the manufacture of products for export from the importing Contracting Party 
to one of the other Contracting Parties referred to in Article 3, or 

-  the  products  may  be  re-exported  from  the  importing  Contracting  Party  to  one  of  the 
Contracting Parties referred to in Article 3. 

An  origin  declaration  EUR-MED  shall  contain  one  of  the  following  statements  in 

4. 
English: 

- if origin has been obtained by application of cumulation with materials originating in one or 
more of the Contracting Parties: 

'CUMULATION APPLIED WITH ……'(name of the country/countries) 

- if origin has been obtained without the application of cumulation with materials originating 
in one or more of the Contracting Parties: 

EN 

36 

   EN 

 
'NO CUMULATION APPLIED' 

5. 
The  exporter  making  out  an  origin  declaration  or  an  origin  declaration  EUR-MED 
shall  be  prepared  to  submit  at  any  time,  at  the  request  of  the  customs  authorities  of  the 
exporting  Contracting  Party,  all  appropriate  documents  proving  the  originating  status  of  the 
products concerned as well as the fulfilment of the other requirements of this Convention. 

6. 
An  origin  declaration  or  an  origin  declaration  EUR-MED  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 texts of which appear in Annexes IV a and b, using 
one of the linguistic versions set out in these Annexes and in accordance with the provisions 
of  the  national  law  of  the  exporting  country.  If  the  declaration  is  handwritten,  it  shall  be 
written in ink in printed characters. 

7. 
Origin declarations and origin declarations EUR-MED shall bear the original signature 
of the exporter in manuscript. However, an approved exporter within the meaning of Article 
22  shall  not  be  required  to  sign  such  declarations  provided  that  he  gives  the  customs 
authorities  of  the  exporting  Contracting  Party  a  written  undertaking  that  he  accepts  full 
responsibility  for  any  origin  declaration  which  identifies  him  as  if  it  had  been  signed  in 
manuscript by him. 

8. 
An  origin  declaration  or  an  origin  declaration  EUR-MED  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 at the latest two years after the importation of the 
products to which it relates. 

Article 22 

Approved exporter 

The customs authorities of the exporting Contracting Party may authorise any exporter 
1. 
(hereinafter referred to as 'approved exporter'), who makes frequent shipments of products in 
accordance  to  the  provisions  of  this  Convention  to  make  out  origin  declarations  or  origin 
declarations  EUR-MED  irrespective  of  the  value  of  the  products  concerned.  An  exporter 
seeking  such  authorisation  shall  offer  to  the  satisfaction  of  the  customs  authorities  all 
guarantees necessary to verify the originating status of the products as well as the fulfilment 
of the other requirements of this Convention. 

The  customs  authorities  may  grant  the  status  of  approved  exporter  subject  to  any 

2. 
conditions which they consider appropriate. 

The customs authorities shall grant to the approved exporter  a  customs  authorisation 

3. 
number which shall appear on the origin declaration or on the origin declaration EUR-MED. 

The  customs  authorities  shall  monitor  the  use  of  the  authorisation  by  the  approved 

4. 
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. 

EN 

37 

   EN 

 
 
Article 23 

Validity of proof of origin 

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

Proofs  of  origin  which  are  submitted  to  the  customs  authorities  of  the  importing 
2. 
Contracting  Party  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 
Contracting  Party  may  accept  the  proofs  of  origin  where  the  products  have  been  submitted 
before the said final date. 

Article 24 

Submission of proof of origin 

Proofs  of  origin  shall  be  submitted  to  the  customs  authorities  of  the  importing  Contracting 
Party 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 relevant Agreement. 

Article 25 

Importation by instalments 

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

Article 26 

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 Convention 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. 

EN 

38 

   EN 

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

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

Article 27 

Supporting documents 

The  documents  referred  to  in  Articles  16(3)  and  21(5)  used  for  the  purpose  of  proving  that 
products covered by a movement certificate EUR.1 or EUR-MED or an origin declaration or 
origin  declaration  EUR-MED  may  be  considered  as  products  originating  in  a  Contracting 
Party  and  fulfil  the  other  requirements  of  this  Convention  may  consist  inter  alia  of  the 
following: 

direct  evidence  of  the  processes  carried  out  by  the  exporter  or  supplier  to  obtain  the 

(a) 
goods concerned, contained for example in his accounts or internal bookkeeping; 

documents proving the originating status of materials used, issued or made out in the 

(b) 
relevant Contracting Party where these documents are used in accordance with national law; 

(c) 
documents proving the working or processing of materials in the relevant Contracting 
Party, issued or made out in the relevant Contracting Party, where these documents are used 
in accordance with national law; 

(d)  movement  certificates  EUR.1  or  EUR-MED  or  origin  declarations  or  origin 
declarations EUR-MED proving the originating status of materials used, issued or made out in 
the Contracting Parties in accordance with this Convention; 

(e) 
appropriate evidence concerning working or processing undergone outside the relevant 
Contracting Party by application of Article 11, proving that the requirements of that Article 
have been satisfied. 

Article 28 

Preservation of proof of origin and supporting documents 

The  exporter  applying  for  the  issue  of  a  movement  certificate  EUR.1  or  EUR-MED 

1. 
shall keep for at least three years the documents referred to in Article 16(3). 

2. 
The exporter making out an origin declaration or origin declaration EUR-MED shall 
keep for at least three years a copy of this origin declaration as well as the documents referred 
to in Article 21(5). 

3. 
The  customs  authorities  of  the  exporting  Contracting  Party  issuing  a  movement 
certificate  EUR.1  or  EUR-MED  shall  keep  for  at  least  three  years  the  application  form 
referred to in Article 16(2). 

EN 

39 

   EN 

 
 
 
4. 
The customs authorities of the importing Contracting Party shall keep for at least three 
years the movement certificates EUR.1 and EUR-MED and the origin declarations and origin 
declarations EUR-MED submitted to them. 

Article 29 

Discrepancies and formal errors 

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

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

Article 30 

Amounts expressed in euro 

1. 
For  the  application  of  the  provisions  of  Article  21(1)(b)  and  Article  26(3)  in  cases 
where products are invoiced in a currency other than euro, amounts in the national currencies 
of the Contracting Parties 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 21(1)(b) or Article 26(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 European Commission by 15 October and shall apply 
from  1  January  the  following  year.  The  European  Commission  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  %.  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 % in the national currency equivalent. The 
national currency equivalent may be retained unchanged if the conversion were to result in a 
decrease in that equivalent value. 

5. 
The  amounts  expressed  in  euro  shall  be  reviewed  by  the  Joint  Committee  at  the 
request  of  any  Contracting  Party.  When  carrying  out  this  review,  the  Joint  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. 

EN 

40 

   EN 

 
 
 
TITLE VI 

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 

Article 31 

Administrative co-operation 

1. 
The  customs  authorities  of  the  Contracting  Parties  shall  provide  each  other,  through 
the European Commission, with specimen impressions of stamps used in their customs offices 
for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the 
customs authorities responsible for verifying those certificates, origin declarations and origin 
declarations EUR-MED. 

2. 
In  order  to  ensure  the  proper  application  of  this  Convention,  the  Contracting  Parties 
shall  assist  each  other,  through  the  competent  customs  administrations,  in  checking  the 
authenticity of the movement certificates EUR.1 and EUR-MED, the origin declarations and 
the  origin  declarations  EUR-MED  and  the  correctness  of  the  information  given  in  these 
documents. 

Article 32 

Verification of proofs of origin 

Subsequent  verifications  of  proofs  of  origin  shall  be  carried  out  at  random  or 
1. 
whenever the customs authorities of the importing Contracting Party 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 Convention. 

2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the importing Contracting Party shall return the movement certificate EUR.1 or 
EUR-MED  and  the  invoice,  if  it  has  been  submitted,  the  origin  declaration  or  the  origin 
declaration  EUR-MED,  or  a  copy  of  these  documents,  to  the  customs  authorities  of  the 
exporting  Contracting  Party  giving,  where  appropriate,  the  reasons  for  the  request  for 
verification. 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 
Contracting Party. For this purpose, they shall have the right to call for any evidence and to 
carry out any inspection of the exporter's accounts or any other check considered appropriate. 

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

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the  results 
5. 
thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the  documents  are 

EN 

41 

   EN 

 
 
 
 
authentic  and  whether  the  products  concerned  may  be  considered  as  products  originating  in 
one of the Contracting Parties and fulfil the other requirements of this Convention. 

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

Article 33 

Dispute settlement 

Where disputes arise in relation to the verification procedures of Article 32 which cannot be 
settled between the customs authorities requesting a verification and the customs authorities 
responsible  for  carrying  out  this  verification,  they  shall  be  submitted  to  the  bilateral  body 
established  by  the  relevant  agreement.  Where  disputes  other  than  those  related  to  the 
verification procedures of Article 32 arise in relation to the interpretation of this Convention, 
they shall be submitted to the Joint Committee. 

In all cases the settlement of disputes between the importer and the customs authorities of the 
importing Contracting Party shall take place under the legislation of that country. 

Article 34 

Penalties 

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

Article 35 

Free zones 

The  Contracting  Parties  shall  take  all  necessary  steps  to  ensure  that  products  traded 
1. 
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  way  of  derogation  from  paragraph  1,  when  products  originating  in  a  Contracting 
Party 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 or EUR-
MED  at  the  exporter's  request,  if  the  treatment  or  processing  undergone  complies  with  the 
provisions of this Convention. 

EN 

42 

   EN 

 
 
 
 
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 5 of Appendix I to the Convention. 

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

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

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

2.4.  Where,  for  an  entry  in  the  first  two  columns,  a  rule  is  specified  in  both  columns 3 
and 4,  the  exporter  may  opt  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  5  of  Appendix  I  to  the  Convention,  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  European  Union  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 European Union. The 
value of the non-originating ingot is thus not taken into account when adding up the value of 
the non-originating materials used. 

EN 

43 

   EN 

 
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. 

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  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 

EN 

44 

   EN 

 
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 0511,  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). 

5.2.  However, the tolerance mentioned in Note 5.1 may be applied only to mixed products 
which have been made from two or more basic textile materials. 

The following are the basic textile materials: 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

silk, 

wool, 

coarse animal hair, 

fine animal hair, 

horsehair, 

cotton, 

paper-making materials and paper, 

flax, 

true hemp, 

jute and other textile bast fibres, 

EN 

45 

   EN 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

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. 

EN 

46 

   EN 

 
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 
5.3. 
flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of 
this yarn. 

In the case of products incorporating "strip consisting of a core of aluminium foil or of 
5.4. 
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. 

EN 

47 

   EN 

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

Note 7: 

For  the  purposes  of  headings ex 2707,  2713  to  2715,  ex 2901,  ex 2902  and  ex 3403, 

7.1. 
the "specific processes" are the following: 

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation process; 

(c) 

cracking; 

(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

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

(g) 

polymerisation; 

(h) 

alkylation; 

(i) 

isomerisation. 

For  the  purposes  of  headings  2710,  2711  and  2712,  the  "specific  processes"  are  the 

7.2. 
following: 

(a) 

vacuum-distillation; 

(b) 

redistillation by a very thorough fractionation process; 

(c) 

cracking; 

(d) 

reforming; 

(e) 

extraction by means of selective solvents; 

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

(g) 

polymerisation; 

(h) 

alkylation; 

(ij) 

isomerisation; 

EN 

48 

   EN 

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

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

(l) 
filtering; 

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

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

in  respect  of  heavy  oils  other  than  gas  oils  and  fuel  oils  of  heading ex 2710  only, 

(o) 
treatment by means of a high-frequency electrical brush discharge; 

(p) 
in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat 
wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-
oiling by fractional crystallisation. 

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

EN 

49 

   EN 

 
ANNEX II 

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

HS heading 

Description of product 

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

(1) 

(2) 

(3) 

or 

(4) 

Chapter 1 

Live animals 

Chapter 2 

Meat and edible meat offal 

Chapter 3 

Fish  and  crustaceans,  molluscs 
and other aquatic invertebrates 

All  the  animals  of  Chapter 1  shall 
be wholly obtained 

in  which  all 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 3  used  are 
wholly obtained 

ex Chapter 4 

0403 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 4  used  are 
wholly obtained 

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

whether 

or 

Manufacture in which: 

-  all the materials of Chapter 4 used 

are wholly obtained, 

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

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

ex Chapter 5 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 5  used  are 
wholly obtained 

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

Cleaning,  disinfecting,  sorting  and 
straightening of bristles and hair 

ex 0502 

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 

in  which  all 

Manufacture 
the 
materials  of  Chapter 7  used  are 
wholly obtained 

Chapter 7 

Edible  vegetables  and  certain 
roots and tubers 

EN 

50 

   EN

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 8 

Edible  fruit  and  nuts;  peel  of 
citrus fruits or melons 

Manufacture in which: 

ex Chapter 9 

Coffee,  tea,  maté  and  spices; 
except for: 

0901 

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

coffee 

coffee 

0902 

Tea, whether or not flavoured 

ex 0910 

Mixtures of spices 

Chapter 10 

Cereals 

-  all  the  fruit  and  nuts  used  are 

wholly obtained, and 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 9  used  are 
wholly obtained 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

Manufacture  from  materials  of  any 
heading 

in  which  all 

Manufacture 
the 
materials  of  Chapter 10  used  are 
wholly obtained 

ex Chapter 11 

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

in  which  all 

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

ex 1106 

Chapter 12 

1301 

1302 

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

Drying  and  milling  of  leguminous 
vegetables of heading 0708 

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

in  which  all 

the 
Manufacture 
materials  of  Chapter 12  used  are 
wholly obtained 

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

oleoresins 

and 

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

-  Mucilages 
modified, 
vegetable products 

and 
derived 

thickeners, 
from 

-  Other 

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

Manufacture 
mucilages and thickeners 

from  non-modified 

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

EN 

51 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 14 

Vegetable  plaiting  materials; 
vegetable products not elsewhere 
specified or included 

in  which  all 

Manufacture 
the 
materials  of  Chapter 14  used  are 
wholly obtained 

ex Chapter 15 

1501 

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

fat 

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

-  Fats from bones or waste 

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

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

except 

those 

-  Other 

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

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

than 

-  Fats from bones or waste 

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

except 

those 

-  Other 

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

1502 

1504 

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

-  Solid fractions  

-  Other 

ex 1505 

Refined lanolin 

1506 

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

-  Solid fractions 

-  Other 

1507 to 1515 

Vegetable 
fractions: 

oils 

and 

their 

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

in  which  all 

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

Manufacture 
grease of heading 1505 

from  crude  wool 

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

in  which  all 

Manufacture 
the 
materials  of  Chapter 2  used  are 
wholly obtained 

EN 

52 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

-  Solid  fractions,  except  for  that 

of jojoba oil 

Manufacture  from  other  materials 
of headings 1507 to 1515 

1516 

1517 

-  Other 

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

hydrogenated, 

re-esterified 

animal 

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

Chapter 16 

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

in  which  all 

Manufacture 
the 
vegetable materials used are wholly 
obtained 

Manufacture in which: 

-  all the materials of Chapter 2 used 

are wholly obtained, and 

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

Manufacture in which: 

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

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

Manufacture: 

-  from animals of Chapter 1, and/or 

-  in  which  all  the  materials  of 
are  wholly 
used 

Chapter 3 
obtained 

ex Chapter 17 

Sugars  and  sugar  confectionery; 
except for: 

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

ex 1701 

1702 

or 

sugar 

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

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

sugars, 

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

-  Chemically-pure  maltose  and 

fructose 

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

EN 

53 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 1703 

1704 

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

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

-  Other 

Manufacture 
in  which  all 
materials used are originating 

the 

from 

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

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

Sugar  confectionery  (including 
white  chocolate),  not  containing 
cocoa 

Manufacture: 

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

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

Chapter 18 

Cocoa and cocoa preparations 

Manufacture: 

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

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

1901 

basis, 

defatted 

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

to 0404, 

-  Malt extract 

-  Other 

from 

cereals 

of 

Manufacture 
Chapter 10 

Manufacture: 

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

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

EN 

54 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
1902 

1903 

1904 

1905 

(1) 

(2) 

(3) 

or 

(4) 

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

or 
such  as 
noodles, 

ravioli, 

or 

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

in  which  all 

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

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

Manufacture in which: 

-  all 

the 

and 

cereals 

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

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except those of heading 1806, 

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

and 

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

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

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

prepared, 

(except 

containing 

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

use, 

ex Chapter 20 

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

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

ex 2001 

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

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

ex 2004 
ex 2005 

and 

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

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

EN 

55 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

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

2006 

2007 

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

Manufacture: 

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

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

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

ex 2008 

-  Nuts,  not  containing  added 

sugar or spirits 

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

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

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

2009 

juices 

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

Manufacture: 

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

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

Manufacture: 

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

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

ex Chapter 21 

Miscellaneous 
preparations; except for: 

edible 

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

2101 

2103 

essences 

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

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

Manufacture: 

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

-  in  which  all  the  chicory  used  is 

wholly obtained 

-  Sauces 

and 

preparations 
therefor; mixed condiments and 
mixed seasonings 

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

EN 

56 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Mustard  flour  and  meal  and 

prepared mustard  

Manufacture  from  materials  of  any 
heading 

ex 2104 

Soups 
preparations therefore  

and 

broths 

and 

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

vegetables 

prepared 

except 

2106 

Food  preparations  not  elsewhere 
specified or included 

Manufacture: 

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

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

ex Chapter 22 

Beverages,  spirits  and  vinegar; 
except for: 

Manufacture: 

2202 

2207 

2208 

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

beverages, 

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

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

than  80 % vol; 

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

-  in  which  all 

the  grapes  or 
materials  derived  from  grapes 
used are wholly obtained 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

Manufacture: 

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

-  in  which  all 

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

Manufacture: 

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

-  in  which  all 

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

EN 

57 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 23 

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

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

ex 2301 

ex 2303 

ex 2306 

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

other 

or 

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

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

in  which  all 

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

Manufacture in which all the maize 
used is wholly obtained 

Manufacture in which all the olives 
used are wholly obtained 

2309 

Preparations  of  a  kind  used  in 
animal feeding 

Manufacture in which: 

ex Chapter 24 

Tobacco 
tobacco substitutes; except for: 

and  manufactured 

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

-  all the materials of Chapter 3 used 

are wholly obtained 

in  which  all 

Manufacture 
the 
materials  of  Chapter 24  used  are 
wholly obtained 

2402 

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

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

ex 2403  

Smoking tobacco 

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

ex Chapter 25 

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

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

ex 2504 

ex 2515 

ex 2516 

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

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

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

a 

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

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

slabs  of 

a 

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

EN 

58 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2518 

Calcined dolomite 

ex 2519 

(magnesite), 

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

or 

ex 2520 

Plasters  specially  prepared  for 
dentistry 

ex 2524 

Natural asbestos fibres 

Calcination 
calcined 

of 

dolomite 

not 

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

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

Manufacture 
concentrate 

from 

asbestos 

ex 2525 

Mica powder 

Grinding of mica or mica waste 

ex 2530 

Earth 
powdered 

colours, 

calcined 

or 

Calcination  or  grinding  of  earth 
colours 

Chapter 26 

Ores, slag and ash 

ex Chapter 27 

ex 2707 

ex 2709 

2710 

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

of 

the 

oils 

obtained 

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

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

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

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

Crude 
oils 
bituminous minerals 

obtained 

from 

Destructive 
bituminous materials 

distillation 

of 

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

constituents 

from 

of 

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

EN 

59 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2711 

2712 

2713 

2714 

Petroleum 
gaseous hydrocarbons 

gases 

and 

other 

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

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

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

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

or 

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

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

EN 

60 

   EN 

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

2715 

ex Chapter 28 

on 

asphalt, 

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

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

elements 

or 

ex 2805 

"Mischmetall" 

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

ex 2840 

Sodium perborate 

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

Manufacture 
tetraborate pentahydrate 

from 

disodium 

ex 2852 

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

nitrated 

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

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

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

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

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

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

ex Chapter 29 

Organic chemicals; except for: 

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

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

EN 

61 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2901 

Acyclic  hydrocarbons  for  use  as 
power or heating fuels 

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

ex 2902 

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

ex 2905 

Metal  alcoholates  of  alcohols  of 
this heading and of ethanol 

or 

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

Operations  of  refining  and/or  one 
or more specific process(es) (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,  including  other  materials 
of  heading 2905.  However,  metal 
alcoholates  of  this  heading  may  be 
used, provided that their total value 
does  not  exceed  20 %  of  the  ex-
works price of the product 

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

2915 

ex 2932 

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

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

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

-  Internal 

ethers 

halogenated, 
nitrated 
derivatives 

or 

and 
their 
sulphonated, 
nitrosated 

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

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

-  Cyclic  acetals  and 
and 

hemiacetals 
halogenated, 
nitrated 
derivatives 

or 

internal 
their 
sulphonated, 
nitrosated 

2933 

Heterocyclic  compounds  with 
nitrogen hetero-atom(s) only 

2934 

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

or 
other 

Manufacture  from  materials  of  any 
heading 

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

EN 

62 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 2939 

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

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

ex Chapter 30 

Pharmaceutical  products;  except 
for: 

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

3002 

for 

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

vaccines, 

together 

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

-  Other 

--  Human blood 

--  Animal  blood  prepared  for 
therapeutic  or  prophylactic 
uses 

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

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

heading 3002. 

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

their 

EN 

63 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

--  Haemoglobin, 

blood 
globulins and serum globulins 

--  Other 

heading 3002. 

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

their 

heading 3002. 

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

their 

3003 and 3004 

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

-  Obtained  from  amikacin  of 

heading 2941 

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

materials 

-  Other 

Manufacture: 

that  of 

materials 

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

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

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

ex 3006 

-  Waste 
specified 
Chapter 

pharmaceuticals 
this 

to 

in  note 4(k) 

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

-- made of plastics  

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

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

EN 

64 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-- made of fabrics 

Manufacture from (7): 

– natural fibres 

– man-made staple fibres, not 

carded  or  combed  or  otherwise 
processed for spinning, 

or 

– chemical materials or textile pulp 

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

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

Manufacture: 

that  of 

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

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

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

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

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

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

-  Appliances 
ostomy use 

identifiable 

for 

ex Chapter 31 

Fertilizers; except for: 

ex 3105 

ex Chapter 32 

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

in 

-  sodium nitrate 

-  calcium cyanamide 

-  potassium sulphate 

-  magnesium potassium sulphate 

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

pigments 

and 

ex 3201 

Tannins  and  their  salts,  ethers, 
esters and other derivatives 

Manufacture  from  tanning  extracts 
of vegetable origin 

3205 

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

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

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

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

EN 

65 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 33 

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

resinoids; 
toilet 

3301 

concretes 

concentrates 

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

ex Chapter 34 

ex 3403 

organic 

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

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

from 

3404 

Artificial  waxes  and  prepared 
waxes: 

waxes, 

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

from 

-  Other 

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

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

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

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

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

Manufacture  from  materials  of  any 
heading,  including  materials  of  a 
different "group" (4) in this heading. 
However,  materials  of  the  same 
group  as  the  product  may  be  used, 
provided  that  their  total  value  does 
not  exceed  20 %  of  the  ex-works 
price of the product 

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

Operations  of  refining  and/or  one 
or more specific process(es) (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  50 %  of  the  ex-
works price of the product 

Manufacture  from  materials  of  any 
heading, except: 

-  hydrogenated  oils  having 

character 
heading 1516, 

of 

waxes 

the 
of 

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

-  materials of heading 3404 

EN 

66 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

3505 

Albuminoidal 
modified 
enzymes; except for: 

starches; 

substances; 
glues; 

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

based 

or 

-  Starch ethers and esters 

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

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

-  Other 

ex 3507 

Prepared  enzymes  not  elsewhere 
specified or included 

Chapter 36 

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

certain 

ex Chapter 37 

Photographic  or  cinematographic 
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 

Manufacture  from  materials  of  any 
heading, 
of 
heading 1108 

except 

those 

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

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

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

those 

except 

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

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

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

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

EN 

67 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

in 

film 

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

other 

than 

those 

except 

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

their 

of 

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

except 

those 

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

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

except 

those 

3702 

3704 

ex Chapter 38 

Miscellaneous 
products; except for: 

chemical 

ex 3801 

-  Colloidal 

graphite 

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

pastes 

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

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

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

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

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

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

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

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

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

ex 3803 

Refined tall oil 

Refining of crude tall oil 

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

ex 3805 

Spirits  of  sulphate 
purified 

turpentine, 

Purification  by  distillation  or 
refining  of  raw  spirits  of  sulphate 
turpentine 

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

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

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

EN 

68 

   EN 

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3808 

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 

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

herbicides, 

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

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

(for 

fluxes 

and 
preparations 

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

and 

inhibitors, 

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

-  Prepared 

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

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

-  Other 

rubber 

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

not 
included; 

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

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

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

charged 

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

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

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

EN 

69 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(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 

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

from 

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

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

3820 

Anti-freezing  preparations  and 
prepared de-icing fluids 

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

Ex 3821 

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

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

3822 

3823 

3824 

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

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

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

-  Industrial monocarboxylic fatty 
acids, acid oils from refining 

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

-  Industrial fatty alcohols 

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

or 

cores; 

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

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

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

-  The following of this heading: 

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

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

--  Sorbitol  other  than  that  of 

heading 2905 

EN 

70 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

ammonium 

acids 

of 

--  Ion exchangers 

--  Getters for vacuum tubes 

--  Alkaline  iron  oxide  for  the 

purification of gas 

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

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

--  Fusel oil and Dippel's oil 

--  Mixtures  of 

salts  having 

different anions 

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

-  Other 

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

for 

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

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

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 Chapter 39 used 
does  not  exceed  20 %  of  the  ex-
works price of the product (5) 

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

made 

-  Copolymer, 

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

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  materials  of  the  same 
heading  as  the  product  may  be 
used, provided that their total value 
does  not  exceed  50 %  of  the  ex-
works price of the product (5) 

3901 to 3915 

ex 3907 

EN 

71 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

3912 

3916 to 3921 

-  Polyester  

its 

and 

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

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

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

forms 

other 

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

the  materials  of 

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

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

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

-  Other: 

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

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

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  50 %  of  the  ex-
works price of the product, 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 Chapter 39 used 
does  not  exceed  20 %  of  the  ex-
works price of the product (5) 

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

ex 3916 
ex 3917 

and 

Profile shapes and tubes 

Manufacture in which: 

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

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

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

ex 3920 

-  Ionomer sheet or film 

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

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

-  Sheets of regenerated cellulose, 

polyamides or polyethylene 

the  materials  of 

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

EN 

72 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 3921 

Foils of plastic, metallised 

Manufacture 
highly-
transparent  polyester-foils  with  a 
thickness of less than 23 micron (6) 

from 

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

3922 to 3926 

Articles of plastics 

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

ex Chapter 40 

Rubber  and  articles 
except for: 

thereof; 

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

ex 4001 

4005 

4012 

Laminated  slabs  of  crepe  rubber 
for shoes 

Lamination  of  sheets  of  natural 
rubber 

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

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

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

-  Retreaded  pneumatic,  solid  or 

Retreading of used tyres 

cushion tyres, of rubber 

-  Other 

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

except 

those 

ex 4017 

Articles of hard rubber 

Manufacture from hard rubber 

ex Chapter 41 

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

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

ex 4102 

Raw  skins  of  sheep  or  lambs, 
without wool on 

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

4104 to 4106 

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

Retanning of tanned leather 

or 

4107,  4112  and 
4113 

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

ex 4114 

Chapter 42 

Patent 
laminated 
leather 

leather 

patent 
and 
leather;  metallised 

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

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

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

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

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

EN 

73 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 43 

Furskins 
fur; 
manufactures thereof; except for: 

artificial 

and 

ex 4302 

Tanned  or  dressed 
assembled: 

furskins, 

-  Plates,  crosses  and 

similar 

forms 

-  Other 

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

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

or 

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 

or 

sawn 

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

exceeding 

by 

obtained 

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

ex 4409 

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

-  Sanded or end-jointed 

Sanding or end-jointing 

-  Beadings and mouldings 

Beading or moulding 

to 

mouldings, 
and 
Beadings 
including  moulded  skirting  and 
other moulded boards 

Beading or moulding 

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

Manufacture from boards not cut to 
size 

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

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

ex 4410 
ex 4413 

ex 4415 

ex 4416 

ex 4418 

-  Builders'  joinery  and  carpentry 

of wood 

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

-  Beadings and mouldings 

Beading or moulding 

EN 

74 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 4421 

Match  splints;  wooden  pegs  or 
pins for footwear 

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

ex Chapter 45 

Cork and  articles of cork; except 
for: 

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

4503 

Articles of natural cork 

Manufacture 
heading 4501 

from 

cork 

of 

Chapter 46 

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 

Paper  and  paperboard, 
lined or squared only 

ruled, 

Manufacture 
materials of Chapter 47 

from  paper-making 

ex 4811 

4816 

4817 

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

than 

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

ex 4818 

Toilet paper 

ex 4819 

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

paperboard, 

ex 4820 

Letter pads 

ex 4823 

paper, 

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

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

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

Manufacture 
materials of Chapter 47 

from  paper-making 

Manufacture: 

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

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

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

Manufacture 
materials of Chapter 47 

from  paper-making 

EN 

75 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 49 

4909 

books, 

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

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

messages 

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 paperboard 

-  Other 

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

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

except 

those 

Manufacture: 

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

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

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

except 

those 

ex Chapter 50 

Silk; except for: 

ex 5003 

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

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

Carding or combing of silk waste 

5004 to ex 5006 

Silk yarn and yarn spun from silk 
waste 

Manufacture from (7): 

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

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5007 

Woven  fabrics  of  silk  or  of  silk 
waste: 

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

EN 

76 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

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

ex Chapter 51 

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

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

5106 to 5110 

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

Manufacture from (7): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5111 to 5113 

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

animal 

hair 

or 

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

EN 

77 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

or 
as 

preparatory 
(such 

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

ex Chapter 52 

Cotton; except for: 

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

5204 to 5207 

Yarn and thread of cotton 

Manufacture from (7): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5208 to 5212 

Woven fabrics of cotton: 

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

78 

   EN 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

ex Chapter 53 

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

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

5306 to 5308 

Yarn  of  other  vegetable  textile 
fibres; paper yarn 

Manufacture from (7): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5309 to 5311 

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

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  jute yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or  

-  paper 

or 

EN 

79 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

5401 to 5406 

Yarn,  monofilament  and  thread 
of man-made filaments 

Manufacture from (7): 

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

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5407 and 5408 

Woven 
filament yarn: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

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

5501 to 5507 

Man-made staple fibres 

Manufacture 
materials or textile pulp 

from 

chemical 

EN 

80 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 prepared for 
spinning, 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5512 to 5516 

Woven 
staple fibres: 

fabrics  of  man-made 

-  Incorporating rubber thread 

Manufacture from single yarn (7) 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper 

or 

or 
as 

preparatory 
(such 

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

ex Chapter 56 

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

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

5602 

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

EN 

81 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Needleloom felt 

Manufacture from (7): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament  tow  of 

heading 5501, 

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

-  Other 

Manufacture from (7): 

5604 

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

-  Rubber  thread  and  cord,  textile 

covered 

-  Other 

-  natural fibres, 

-  man-made  staple 
from casein, or 

fibres  made 

-  chemical materials or textile pulp 

Manufacture  from  rubber  thread  or 
cord, not textile covered 

Manufacture from (7): 

-  natural 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

EN 

82 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

5605 

5606 

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

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

than 
and 

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp, 

or 

-  paper-making materials 

Chapter 57 

Carpets  and  other  textile  floor 
coverings: 

-  Of needleloom felt 

Manufacture from (7): 

-  natural fibres, or 

-  chemical materials or textile pulp 

However: 

-  polypropylene 
heading 5402, 

filament 

of 

-  polypropylene 

fibres 
heading 5503 or 5506, or 

of 

-  polypropylene  filament  tow  of 

heading 5501, 

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

Jute  fabric  may  be  used  as  a 
backing 

-  Of other felt 

Manufacture from (7): 

-  natural 

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

-  chemical materials or textile pulp 

EN 

83 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Manufacture from (7): 

-  coir yarn or jute yarn, 

-  synthetic  or  artificial  filament 

yarn, 

-  natural fibres, or 

-  man-made 

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

Jute  fabric  may  be  used  as  a 
backing 

ex Chapter 58 

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 

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

-  chemical materials or textile pulp 

or 

or 
as 

preparatory 
(such 

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

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

5805 

Gobelins, 

tapestries  of 

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

5810 

Embroidery in the piece, in strips 
or in motifs 

Manufacture: 

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

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

EN 

84 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5901 

5902 

5903 

5904 

(1) 

(2) 

(3) 

or 

(4) 

Manufacture from yarn 

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

of 

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

or 

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

Manufacture from yarn 

-  Other 

Manufacture 
materials or textile pulp 

from 

chemical 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

Linoleum, whether or note cut to 
shape;  floor  coverings  consisting 
of  a  coating  or  covering  applied 
on  a  textile  backing,  whether  or 
not cut to shape 

Manufacture from yarn (7) 

5905 

Textile wall coverings: 

-  Impregnated,  coated,  covered 
rubber, 

laminated  with 
or 
plastics or other materials  

Manufacture from yarn 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

or 

EN 

85 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

or 
as 

preparatory 
(such 

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

5906 

Rubberised  textile  fabrics,  other 
than those of heading 5902: 

-  Knitted or crocheted fabrics 

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture 
materials 

from 

chemical 

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

-  Other 

Manufacture from yarn 

5907 

5908 

fabrics 

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

Manufacture from yarn 

or 

or 
as 

preparatory 
(such 

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

for 

lamps, 

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

the 

or 

-  Incandescent 
impregnated 

gas  mantles, 

Manufacture  from  tubular  knitted 
gas-mantle fabric 

-  Other 

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

5909 to 5911 

Textile articles of a kind suitable 
for industrial use: 

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

Manufacture  from  yarn  or  waste 
fabrics or rags of heading 6310 

EN 

86 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Woven 

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

Manufacture from (7): 

-  coir yarn, 

-  the following materials: 

--  yarn 

of 

polytetrafluoroethylene (8), 

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

aromatic 

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

--  monofil 

polytetrafluoroethylene (8), 

of 

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

of 
terephthalamide), 

--  glass  fibre  yarn,  coated  with 
phenol  resin  and  gimped  with 
acrylic yarn (8), 

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

polyester 
terephthalic 
cyclohexanediethanol 
isophthalic acid, 

a 
acid 

--  natural fibres, 

--  man-made  staple 

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

--  chemical  materials  or 

textile 

pulp 

-  Other 

Manufacture from (7): 

-  coir yarn, 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

EN 

87 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 60 

Knitted or crocheted fabrics 

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Chapter 61 

Articles  of  apparel  and  clothing 
accessories, knitted or crocheted: 

Manufacture from yarn (7) (9) 

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

-  Other  

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

Manufacture from yarn (7) (9) 

ex Chapter 62 

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

knitted 

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

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

Manufacture from yarn (9) 

or 

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

ex 6210 
ex 6216 

and 

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

6213 and 6214 

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

EN 

88 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Embroidered 

Manufacture 
single yarn (7) (9) 

from 

unbleached 

or 

Manufacture  from  unembroidered 
fabric,  provided  that  the  value  of 
the unembroidered fabric used does 
not  exceed  40 %  of  the  ex-works 
price of the product (9) 

Manufacture 
single yarn (7) (9) 

from 

unbleached 

or 

-  Other 

as 

least 

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

that 

6217 

up 

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

-  Embroidered 

Manufacture from yarn (9) 

-  Fire-resistant 

equipment 

of 
fabric  covered  with  foil  of 
aluminised polyester 

or 

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

-  Interlinings 

for  collars  and 

Manufacture: 

cuffs, cut out 

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

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

-  Other 

Manufacture from yarn (9) 

EN 

89 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 63 

Other  made-up  textile  articles; 
sets;  worn  clothing  and  worn 
textile articles; rags; except for: 

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

6301 to 6304 

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

-  Of felt, of nonwovens 

Manufacture from (7): 

-  Other: 

--  Embroidered 

--  Other 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (9) (10) 

from 

unbleached 

or 

(other 

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

Manufacture 
single yarn (9) (10) 

from 

unbleached 

6305 

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

Manufacture from (7): 

-  natural fibres, 

-  man-made 

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

-  chemical materials or textile pulp 

6306 

awnings 

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

-  Of nonwovens 

Manufacture from (7) (9): 

-  Other 

6307 

Other made-up articles, including 
dress patterns 

-  natural fibres, or 

-  chemical materials or textile pulp 

Manufacture 
single yarn (7) (9) 

from 

unbleached 

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

EN 

90 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

6308 

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

tapestries, 

ex Chapter 64 

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

6406 

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

in 

included 

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

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

components 

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

ex Chapter 65 

Headgear  and  parts 
except for: 

thereof; 

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

6505 

ex Chapter 66 

6601 

Chapter 67 

Hats  and  other  headgear,  knitted 
or  crocheted,  or  made  up  from 
lace, felt or other textile fabric, in 
the  piece  (but  not  in  strips), 
whether or not lined or trimmed; 
hair-nets of any material, whether 
or not lined or trimmed 

sun 

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

Manufacture  from  yarn  or  textile 
fibres (9) 

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

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

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

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

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

ex Chapter 68 

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

or 

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

ex 6803 

ex 6812 

ex 6814 

Articles 
agglomerated slate 

of 

slate 

or 

of 

Manufacture from worked slate 

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

and 

Manufacture  from  materials  of  any 
heading 

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

Manufacture  from  worked  mica 
(including 
or 
reconstituted mica) 

agglomerated 

EN 

91 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Chapter 69 

Ceramic products 

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

ex Chapter 70 

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

heading, except that of the product 

ex 7003,  ex 7004 
and ex 7005  

Glass with a non-reflecting layer  Manufacture 
heading 7001 

from  materials  of 

7006 

7007 

7008 

7009 

7010 

7013 

bent, 

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

-  Glass-plate  substrates,  coated 
with  a  dielectric  thin  film,  and 
of  a  semiconductor  grade  in 
accordance 
SEMII-
standards (11) 

with 

Manufacture 
glass-plate 
heading 7006 

from 

non-coated 
of 

substrate 

-  Other 

Manufacture 
heading 7001 

from  materials  of 

glass, 

Safety 
toughened 
laminated glass 

consisting 

(tempered) 

of 
or 

Manufacture 
heading 7001 

from  materials  of 

Multiple-walled  insulating  units 
of glass 

Manufacture 
heading 7001 

from  materials  of 

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

Manufacture 
heading 7001 

from  materials  of 

flasks, 

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

for 

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

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

or 

total  value  of 

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

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

or 

total  value  of 

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

or 

(except 

silk-
Hand-decoration 
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 

EN 

92 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 7019 

Articles (other than yarn) of glass 
fibres 

Manufacture from: 

-  uncoloured  slivers,  rovings,  yarn 

or chopped strands, or 

-  glass wool 

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

ex Chapter 71 

or 

cultured 

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

ex 7101 

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

strung 

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

ex 7102,  ex 7103 
and ex 7104 

Worked 
precious 
synthetic or reconstructed) 

precious 
stones 

or 

semi-
(natural, 

Manufacture 
precious or semi-precious stones 

from 

unworked 

7106,  7108  and 
7110 

Precious metals: 

-  Unwrought 

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

or 

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

or 

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

-  Semi-manufactured 

or 

in 

powder form 

Manufacture 
precious metals 

from 

unwrought 

ex 7107,  ex 7109 
and ex 7111 

Metals clad with precious metals, 
semi-manufactured 

Manufacture from metals clad with 
precious metals, unwrought 

7116 

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

(natural, 

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

7117 

Imitation jewellery 

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

or 

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

EN 

93 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

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

7208 to 7216 

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

Manufacture  from  ingots  or  other 
primary forms of heading 7206 

7217 

Wire of iron or non-alloy steel 

ex 7218,  7219 to 
7222 

products, 

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

7223 

Wire of stainless steel 

ex 7224,  7225 to 
7228 

products, 

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

angles, 

shapes 

Manufacture 
materials of heading 7207 

from  semi-finished 

Manufacture  from  ingots  or  other 
primary forms of heading 7218 

Manufacture 
materials of heading 7218 

from  semi-finished 

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

7229 

Wire of other alloy steel 

Manufacture 
materials of heading 7224 

from  semi-finished 

ex Chapter 73 

Articles  of  iron  or  steel;  except 
for: 

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

Manufacture 
heading 7206 

Manufacture 
heading 7206 

from  materials  of 

from  materials  of 

ex 7301 

Sheet piling 

7302 

or 

tramway 

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

7304,  7305  and 
7306 

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

Manufacture 
heading 7206, 7207, 7218 or 7224 

from  materials  of 

ex 7307 

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

drilling, 

deburring 

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

EN 

94 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

7308 

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

ex 7315 

Skid chain 

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

ex Chapter 74 

Copper  and  articles 
except for: 

thereof; 

Manufacture: 

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

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

Copper  mattes;  cement  copper 
(precipitated copper) 

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

Unrefined copper; copper anodes 
for electrolytic refining 

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

Refined 
copper 
alloys, unwrought: 

and 

copper 

-  Refined copper 

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

-  Copper  alloys  and 
containing 

copper 
elements 

refined 
other 

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

Copper waste and scrap 

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

Master alloys of copper 

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

7401 

7402 

7403 

7404 

7405 

ex Chapter 75 

Nickel 
except for: 

and 

articles 

thereof; 

Manufacture: 

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

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

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

7501 to 7503 

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

EN 

95 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 76 

Aluminium  and  articles  thereof; 
except for: 

Manufacture: 

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

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

7601 

Unwrought aluminium 

Manufacture: 

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

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

or 

thermal 

by 
treatment 

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

7602 

Aluminium waste or scrap 

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

ex 7616 

grill, 

cloth, 

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

Manufacture: 

fencing, 

that  of 

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

and 

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

Chapter 77 

Reserved  for  possible  future  use 
in the HS 

ex Chapter 78 

Lead  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

7801 

Unwrought lead: 

-  Refined lead 

Manufacture 
"work" lead 

from  "bullion"  or 

EN 

96 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  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 

ex Chapter 79 

Zinc  and  articles  thereof;  except 
for: 

Manufacture: 

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

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

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

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

7901 

Unwrought zinc 

7902 

Zinc waste and scrap 

ex Chapter 80 

Tin  and  articles  thereof;  except 
for: 

Manufacture: 

8001 

Unwrought tin 

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

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

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

8002 and 8007 

Tin  waste  and  scrap;  other 
articles of tin 

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

Chapter 81 

Other  base  metals;  cermets; 
articles thereof: 

-  Other  base  metals,  wrought; 

articles thereof 

-  Other 

ex Chapter 82 

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

the  materials  of 

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

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

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

EN 

97 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8206 

8207 

8208 

ex 8211 

8214 

8215 

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

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

Knives  and  cutting  blades,  for 
machines  or 
for  mechanical 
appliances 

those 

except 

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

incorporated 

into 

the 

Manufacture: 

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

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

Manufacture: 

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

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

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

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

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

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

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

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

ex Chapter 83 

Miscellaneous  articles  of  base 
metal; except for: 

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

ex 8302 

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

suitable 

articles 

ex 8306 

Statuettes  and  other  ornaments, 
of base metal 

other  materials 

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

be 

other  materials 

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

be 

EN 

98 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 84 

reactors, 

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

ex 8401 

Nuclear fuel elements 

8402 

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

Manufacture: 

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

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

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

Manufacture: 

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

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

8403 and ex 8404 

8406 

8407 

8408 

8409 

8411 

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

Steam  turbines  and  other  vapour 
turbines 

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

except 

those 

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

Spark-ignition  reciprocating  or 
rotary internal combustion piston 
engines 

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

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

internal 
engines 

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

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

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

Turbo-jets,  turbo-propellers  and 
other gas turbines 

Manufacture: 

8412 

Other engines and motors 

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

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

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

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 40 % of the ex-works price of 
the product 

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

EN 

99 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 8413 

Rotary  positive  displacement 
pumps 

Manufacture: 

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

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

ex 8414 

Industrial  fans,  blowers  and  the 
like 

Manufacture: 

8415 

8418 

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

those  machines 

or 

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

than 
machines 

other 

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

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

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

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

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

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

ex 8419 

Machines  for  wood,  paper  pulp, 
paper and paperboard industries 

Manufacture in which: 

8420 

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

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

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

Manufacture in which: 

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

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

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

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

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

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

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

EN 

100 

   EN 

 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

Manufacture: 

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

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

8425 to 8428 

Lifting,  handling, 
unloading machinery 

loading  or 

Manufacture in which: 

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

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

all 

the  materials 

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

8429 

8430 

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

bulldozers, 
levellers, 
shovels, 
loaders, 
road 

-  Road rollers 

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

-  Other 

Manufacture in which: 

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

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

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

all 

the  materials 

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

Manufacture in which: 

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

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

all 

the  materials 

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

ex 8431 

Parts  suitable  for  use  solely  or 
principally with road rollers 

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

EN 

101 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8439 

8441 

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

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

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

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

Manufacture in which: 

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

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

Manufacture in which: 

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

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

Ex 8443 

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

automatic 

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

8444 to 8447 

Machines  of  these  headings  for 
use in the textile industry 

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

ex 8448 

8452 

Auxiliary machinery for use with 
machines 
headings 8444 
and 8445 

of 

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

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

the  head 

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

EN 

102 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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

8456 to 8466 

8469 to 8472 

8480 

-  Other 

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

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

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

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

automatic 

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

glass, 

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

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

8482 

Ball or roller bearings 

Manufacture: 

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

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

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

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

8484 

ex 8486 

of  metal; 

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

joints,  dissimilar 

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

plasma 
parts 

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

parts 

ceramics, 

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

EN 

103 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

thereof 

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

reticles 

coated 

or 

- 
moulds, 
compression types 

injection 

or 

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

-  lifting,  handing,  loading  or 
unloading machinery 

Manufacture in which: 

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

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

8487 

ex Chapter 85 

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

not 
elsewhere 

specified 
in 

machinery 

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

image  and 

all 

the  materials 

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

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

Manufacture: 

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

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

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

8501 

Electric  motors  and  generators 
(excluding generating sets) 

Manufacture in which: 

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

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

all 

the  materials 

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

EN 

104 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8502 

Electric  generating 
rotary converters 

sets  and 

Manufacture in which: 

ex 8504 

Power supply units for automatic 
data-processing machines 

ex 8517 

ex 8518 

for 

apparatus 

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

network), 

other 

or 

of 

and 

not  mounted 

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

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

the  materials 

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

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

Manufacture in which: 

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

8519 

Sound 
reproducing apparatus 

recording  and 

sound 

Manufacture in which: 

8521 

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

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

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

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

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

8522 

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

of 

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

EN 

105 

   EN 

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8523 

Discs, 
tapes,  solid-state  non-
volatile  storage  devices,  'smart 
cards'  and  other  media  for  the 
recording  of  sound  or  of  other 
phenomena,  whether  or  not 
recorded,  including  matrices  and 
masters  for  the  production  of 
discs,  but  excluding  products  of 
Chapter 37: 

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

excluding 

products 

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

excluding 

products 

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

Manufacture in which: 

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

-within the above limit, the value of 
all  the  materials  of  heading 8523 
used does not exceed 10 % of the 
ex-works price of the product 

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

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

discs, 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8523  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

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

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

Manufacture: 

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

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

EN 

106 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

"Smart 

- 
electronic integrated circuit 

cards"  with  one 

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

Manufacture in which: 

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

the  materials 

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

or 

a 

circuits 

integrated 
on 

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

by 

8525 

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

8526 

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

8527 

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

recording 

sound 

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

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

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

Manufacture in which: 

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

-  the  value  of  all 

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

EN 

107 

   EN 

 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8528 

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

or 

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

system 

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

incorporating 

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

incorporating 

not 

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

Manufacture in which: 

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

-  the  value  of  all 

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

8529 

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

-  Suitable  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 

not 

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

Manufacture: 

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

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

- Other 

Manufacture in which: 

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

-  the  value  of  all 

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

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

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

EN 

108 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
8535  

8536 

(1) 

(2) 

(3) 

or 

(4) 

Electrical apparatus for switching 
or  protecting  electrical  circuits, 
or  for  making  connections  to  or 
in electrical circuits for a voltage 
exceeding 1000 V 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

Electrical apparatus for switching 
or  protecting  electrical  circuits, 
or  for  making  connections  to  or 
in electrical circuits for a voltage 
V; 
not 
connectors 
fibres, 
optical fibre bundles or cables: 

for  optical 

exceeding 

1000 

apparatus 

-  Electrical 
for 
switching  or  protecting  electrical 
for  making 
circuits, 
connections  to  or  in  electrical 
circuits 
a  voltage  not 
exceeding 1000 V 

for 

or 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

-  Connectors  for  optical  fibres, 
optical fibre bundles or cables 

-- of plastics 

-- of ceramics 

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

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

-- of copper  

Manufacture: 

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

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

EN 

109 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

8537 

Boards,  panels,  consoles,  desks, 
other 
cabinets 
bases, 
and 
two  or  more 
equipped  with 
apparatus 
heading 8535 
of 
or 8536,  for  electric  control  or 
the  distribution  of  electricity, 
including 
incorporating 
instruments  or  apparatus  of 
numerical 
Chapter 90, 
and 
than 
control  apparatus,  other 
of 
switching 
heading 8517 

apparatus 

those 

Manufacture in which: 

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

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

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 8538  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

ex 8541 

Diodes,  transistors  and  similar 
semi-conductor  devices,  except 
wafers not yet cut into chips 

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

Manufacture: 

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

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

8542 

Electronic integrated circuits  

-  Monolithic integrated circuits 

Manufacture in which: 

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

the  materials 

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

or 

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

a 

circuits 

integrated 
on 

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

by 

-  Multichips  which  are  parts  of 
machinery  or  apparatus,  not 
specified or included elsewhere 
in this Chapter 

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

- Other 

Manufacture in which: 

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

the  materials 

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

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

EN 

110 

   EN 

 
 
 
 
 
  
  
 
8544 

8545 

8546 

8547 

8548 

(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  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 

Insulated (including enamelled or 
anodised)  wire,  cable  (including 
coaxial cable) and other insulated 
electric  conductors,  whether  or 
not fitted with connectors; optical 
cables,  made  up  of 
fibre 
individually 
fibres, 
sheathed 
whether  or  not  assembled  with 
electric  conductors  or  fitted  with 
connectors 

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

Electrical 
material 

insulators  of 

any 

appliances 

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

lined  with 

insulators 

than 

spent 

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

elsewhere 

electric 

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

- Electronic microassemblies 

Manufacture in which: 

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

the  materials 

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

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

- Other 

EN 

111 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 86 

8608 

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

thereof; 

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

or 

tramway 

safety  or 

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

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

Manufacture: 

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

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

ex Chapter 87 

Vehicles  other  than  railway  or 
tramway  rolling-stock,  and  parts 
and  accessories  thereof;  except 
for: 

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

8709 

8710 

8711 

Works  trucks,  self-propelled,  not 
fitted  with  lifting  or  handling 
equipment,  of  the  type  used  in 
factories, warehouses, dock areas 
or  airports  for  short  distance 
transport of goods; tractors of the 
type  used  on  railway  station 
platforms;  parts  of  the  foregoing 
vehicles 

and 

other 

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

cycles 

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

fitted  with 

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

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

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

-  With 

reciprocating 

internal 
combustion  piston  engine  of  a 
cylinder capacity: 

--  Not exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
exceed 20 % of the ex-works price of 
the product 

EN 

112 

   EN 

 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

--  Exceeding 50 cm3 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

-  Other 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

ex 8712 

Bicycles without ball bearings 

Manufacture  from  materials  of  any 
heading, 
of 
heading 8714 

except 

those 

8715 

Baby carriages and parts thereof  Manufacture: 

8716 

Trailers  and  semi-trailers;  other 
vehicles, 
not  mechanically 
propelled; parts thereof 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 25 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

ex Chapter 88 

Aircraft,  spacecraft,  and  parts 
thereof; except for: 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

ex 8804 

Rotochutes 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 8804 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

8805 

Aircraft  launching  gear;  deck-
arrestor  or  similar  gear;  ground 
the 
flying 
foregoing articles 

trainers;  parts  of 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Chapter 89 

Ships, 
structures 

boats 

and 

floating 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  hulls  of  heading 8906 
may not be used 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

EN 

113 

   EN 

 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 90 

photographic, 
Optical, 
cinematographic, 
measuring, 
checking,  precision,  medical  or 
surgical 
and 
apparatus;  parts  and  accessories 
thereof; except for: 

instruments 

9001 

9002 

Optical  fibres  and  optical  fibre 
bundles;  optical 
fibre  cables 
other than those of heading 8544; 
sheets  and  plates  of  polarizing 
(including 
lenses 
material; 
contact  lenses),  prisms,  mirrors 
and  other  optical  elements,  of 
any  material,  unmounted,  other 
than  such  elements  of  glass  not 
optically worked 

Lenses, prisms, mirrors and other 
optical elements, of any material, 
mounted,  being  parts  of  or 
fittings 
or 
such 
other 
apparatus, 
elements  of  glass  not  optically 
worked 

instruments 

than 

for 

9004 

Spectacles,  goggles  and  the  like, 
corrective, protective or other 

ex 9005 

Binoculars,  monoculars,  other 
optical telescopes, and mountings 
therefor,  except  for  astronomical 
refracting 
and 
mountings therefore 

telescopes 

ex 9006 

(other 

than 
Photographic 
cameras; 
cinematographic) 
photographic flashlight apparatus 
and 
than 
electrically ignited flashbulbs 

flashbulbs 

other 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
the  materials  used  does  not 
all 
exceed 30 % of the ex-works price of 
the product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40%  of  the  ex-works  price 
of the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product; and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

EN 

114 

   EN 

 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture: 

-  from  materials  of  any  heading, 

except that of the product, 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product, and 

-  in which the value of all the non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  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 

9007 

Cinematographic  cameras  and 
projectors,  whether 
not 
incorporating  sound  recording  or 
reproducing apparatus 

or 

9011 

Compound  optical  microscopes, 
including 
for 
photomicrography, 
cinephotomicrography 
microprojection 

those 

or 

ex 9014 

Other  navigational 
and appliances 

instruments 

9015 

9016 

9017 

9018 

(including 
Surveying 
surveying), 
photogrammetrical 
hydrographic, 
oceanographic, 
hydrological,  meteorological  or 
and 
geophysical 
appliances, excluding compasses; 
rangefinders 

instruments 

Balances  of  a  sensitivity  of  5 cg 
or better, with or without weights 

(for 

marking-out 

Drawing, 
or 
mathematical 
calculating 
example, 
instruments 
drafting  machines,  pantographs, 
protractors,  drawing  sets,  slide 
rules, 
calculators); 
instruments for measuring length, 
for use in the hand (for example, 
tapes, 
measuring 
rods 
micrometers, 
not 
specified  or  included  elsewhere 
in this chapter 

and 
callipers), 

disc 

Instruments  and  appliances  used 
in  medical,  surgical,  dental  or 
veterinary 
including 
sciences, 
scintigraphic  apparatus,  other 
electro-medical  apparatus  and 
sight-testing instruments: 

EN 

115 

   EN 

 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

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 

-  Dentists'  chairs  incorporating 
dental  appliances  or  dentists' 
spittoons 

Manufacture  from  materials  of  any 
heading,  including  other  materials 
of heading 9018 

-  Other 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

appliances; 
Mechano-therapy 
apparatus; 
massage 
psychological 
aptitude-testing 
apparatus; ozone therapy, oxygen 
therapy, aerosol therapy, artificial 
respiration  or  other  therapeutic 
respiration apparatus 

Other  breathing  appliances  and 
gas  masks,  excluding  protective 
masks having neither mechanical 
parts nor replaceable filters 

for 
Machines  and  appliances 
the  hardness,  strength, 
testing 
compressibility, 
or 
other  mechanical  properties  of 
materials  (for  example,  metals, 
wood, textiles, paper, plastics) 

elasticity 

Hydrometers and similar floating 
thermometers, 
instruments, 
barometers, 
pyrometers, 
hygrometers  and  psychrometers, 
recording  or  not,  and  any 
combination of these instruments 

Instruments  and  apparatus  for 
measuring  or  checking  the  flow, 
level,  pressure  or  other  variables 
of  liquids  or  gases  (for  example, 
flow  meters, 
gauges, 
level 
manometers, 
heat  meters), 
and 
excluding 
apparatus of heading 9014, 9015, 
9028 or 9032 

instruments 

9019 

9020 

9024 

9025 

9026 

EN 

116 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

9027 

9028 

9029 

9030 

9031 

9032 

9033 

Instruments  and  apparatus  for 
physical or chemical analysis (for 
polarimeters, 
example, 
refractometers, 
spectrometers, 
gas or smoke analysis apparatus); 
instruments  and  apparatus  for 
measuring  or  checking  viscosity, 
porosity, 
surface 
expansion, 
tension  or  the  like;  instruments 
and  apparatus  for  measuring  or 
checking  quantities  of  heat, 
sound 
(including 
light 
exposure meters); microtomes 

or 

Gas,  liquid  or  electricity  supply 
or  production  meters,  including 
calibrating meters therefor: 

-  Parts and accessories 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

-  Other 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Revolution  counters,  production 
taximeters, 
counters, 
mileometers,  pedometers  and  the 
like; 
and 
tachometers,  other  than  those  of 
heading 9014 
or 9015; 
stroboscopes 

indicators 

speed 

Oscilloscopes, 
spectrum 
analysers  and  other  instruments 
and  apparatus  for  measuring  or 
checking  electrical  quantities, 
of 
meters 
excluding 
instruments  and 
heading 9028; 
apparatus 
for  measuring  or 
detecting alpha, beta, gamma, X-
ray,  cosmic  or  other  ionizing 
radiations 

or 
appliances 

Measuring 
instruments, 
machines, 
in 
included 
chapter; profile projectors 

elsewhere 

checking 
and 
or 
this 

specified 

not 

Automatic 
controlling 
apparatus 

regulating 
instruments 

or 
and 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

and 

accessories 

Parts 
(not 
specified  or  included  elsewhere 
in  this  chapter)  for  machines, 
appliances, 
or 
apparatus of Chapter 90 

instruments 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

EN 

117 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex Chapter 91 

Clocks  and  watches  and  parts 
thereof; except for: 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

9105 

Other clocks 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

9109 

Clock  movements,  complete  and 
assembled 

Manufacture in which: 

9110 

or 

unassembled 

clock 
Complete  watch 
or 
movements, 
(movement 
partly 
sets);  incomplete  watch  or  clock 
movements,  assembled; 
rough 
watch or clock movements 

assembled 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

-  the  value  of  all 

the  non-
originating  materials  used  does 
not  exceed  the  value  of  all  the 
originating materials used 

Manufacture in which: 

-  the value of all the materials used 
does  not  exceed  40 %  of  the  ex-
works price of the product, and 

all 

the  materials 

-  within  the  above  limit,  the  value 
of 
of 
heading 9114  used  does  not 
exceed  10 %  of  the  ex-works 
price of the product 

9111 

Watch cases and parts thereof 

Manufacture: 

Clock  cases  and  cases  of  a 
similar  type  for  other  goods  of 
this chapter, and parts thereof 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
40 % of the ex-works price of the 
product 

Watch  straps,  watch  bands  and 
watch 
parts 
thereof: 

bracelets, 

and 

9112 

9113 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 30 % of the ex-works price of 
the product 

Manufacture  in  which  the  value  of 
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 

-  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 

EN 

118 

   EN 

 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

-  Other 

Chapter 92 

Musical  instruments;  parts  and 
accessories of such articles 

Chapter 93 

Arms and ammunition; parts and 
accessories thereof 

ex Chapter 94 

lighting 

Furniture;  bedding,  mattresses, 
mattress  supports,  cushions  and 
similar stuffed furnishings; lamps 
and 
not 
elsewhere  specified  or  included; 
illuminated 
signs, 
illuminated 
name-plates 
like; 
the 
and 
prefabricated  buildings;  except 
for: 

fittings, 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  40 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

ex 9401 
ex 9403 

and 

metal 

Base 
furniture, 
incorporating  unstuffed  cotton 
cloth  of  a  weight  of  300 g/m2  or 
less 

Manufacture  from  materials  of  any 
heading, except that of the product 

or 

Manufacture  in  which  the  value  of 
all 
the  materials  used  does  not 
exceed 40 % of the ex-works price of 
the product 

Manufacture 
from  cotton  cloth 
already made up in a form ready for 
use  with  materials  of  heading 9401 
or 9403, provided that: 

-  the  value  of  the  cloth  does  not 
exceed  25 %  of  the  ex-works 
price of the product, and 

-  all  the  other  materials  used  are 
originating and are classified in a 
heading  other  than  heading  9401 
or 9403 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

Manufacture  from  materials  of  any 
heading, except that of the product 

9405 

and 

lighting 
searchlights 

Lamps 
fittings 
and 
including 
spotlights  and  parts  thereof,  not 
elsewhere  specified  or  included; 
illuminated 
illuminated 
signs, 
name-plates  and  the  like,  having 
a permanently fixed light source, 
and  parts  thereof  not  elsewhere 
specified or included 

9406 

Prefabricated buildings 

ex Chapter 95 

games 

Toys, 
sports 
requisites;  parts  and  accessories 
thereof; except for: 

and 

EN 

119 

   EN 

 
 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

ex 9503 

Other toys; reduced-size ("scale") 
models  and  similar  recreational 
models,  working  or  not;  puzzles 
of all kinds 

ex 9506 

Golf clubs and parts thereof 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  roughly-shaped  blocks 
for making golf-club heads may be 
used 

ex Chapter 96 

Miscellaneous 
articles; except for: 

manufactured 

Manufacture  from  materials  of  any 
heading, except that of the product 

ex 9601 
ex 9602 

and 

Articles  of  animal,  vegetable  or 
mineral carving materials 

ex 9603 

9605 

9606 

9608 

Brooms  and  brushes  (except  for 
besoms  and  the  like  and  brushes 
made  from  marten  or  squirrel 
hair),  hand-operated  mechanical 
floor  sweepers,  not  motorized, 
paint  pads  and  rollers,  squeegees 
and mops 

Travel  sets  for  personal  toilet, 
sewing  or 
shoe  or  clothes 
cleaning 

Buttons,  press-fasteners,  snap-
fasteners  and  press-studs,  button 
moulds  and  other  parts  of  these 
articles; button blanks 

fountain 

Ball-point  pens;  felt-tipped  and 
other  porous-tipped  pens  and 
markers; 
pens, 
stylograph  pens  and  other  pens; 
duplicating  stylos;  propelling  or 
pen-holders, 
sliding 
pencil-holders 
similar 
holders; parts (including caps and 
clips)  of  the  foregoing  articles, 
other than those of heading 9609 

pencils; 

and 

Manufacture 
carving  materials  of 
heading as the product 

from 

"worked" 
the  same 

Manufacture  in  which  the  value  of 
all  the  materials  used  does  not 
exceed  50 %  of  the  ex-works  price 
of the product 

in 

included 

Each item in the set must satisfy the 
rule  which  would  apply  to  it  if  it 
were  not 
the  set. 
However,  non-originating  articles 
may  be  incorporated,  provided  that 
their  total  value  does  not  exceed 
15%  of  the  ex-works  price  of  the 
set 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  from  materials  of  any 
heading, except that of the product. 
However,  nibs  or  nib-points  of  the 
same  heading  as  the  product  may 
be used 

EN 

120 

   EN 

 
 
 
 
 
 
 
 
 
 
(1) 

(2) 

(3) 

or 

(4) 

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 

ex 9613 

Lighters with piezo-igniter 

ex 9614 

Smoking pipes and pipe bowls 

Manufacture: 

-  from  materials  of  any  heading, 
except that of the product, and 

-  in  which  the  value  of  all  the 
materials  used  does  not  exceed 
50 % of the ex-works price of the 
product 

Manufacture  in  which  the  value  of 
all  the  materials  of  heading 9613 
used  does  not  exceed  30 %  of  the 
ex-works price of the product 

Manufacture  from  roughly-shaped 
blocks 

Chapter 97 

Works  of  art,  collectors'  pieces 
and antiques 

Manufacture  from  materials  of  any 
heading, except that of the product 

(1) For the special conditions relating to "specific Processes", see Introductory Notes 7.1 and 7.3. 

(2) For the special conditions relating to "specific Processes", see Introductory Notes 7.2. 

(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 heading 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%. 

(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 

(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 

(9) See Introductory Note 6. 

(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), 
see Introductory Note 6. 

(11) SEMI – Semiconductor Equipment and Materials Institute Incorporated. 

EN 

121 

   EN 

 
 
 
 
 
ANNEX III a 

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE 

EUR.1 

Printing instructions 

1. 
Each  form  shall  measure  210  x  297  mm;  a  tolerance  of  up  to  minus  5  mm  or 
plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, 
not  containing  mechanical  pulp  and  weighing  not  less  than  25  g/m2.  It  shall  have  a 
printed  green  guilloche  pattern  background  making  any  falsification  by  mechanical  or 
chemical means apparent to the eye. 

2. 
The competent authorities of the contracting parties may reserve the right to print 
the forms themselves or may have them printed by approved printers. In the latter case, 
each form must include a reference to such approval. Each form must bear the name and 
address of the printer or a mark by which the printer can be identified. It shall also bear a 
serial number, either printed or not, by which it can be identified. 

EN 

122 

   EN 

 
EN 

123 

   EN 

 
EN 

124 

   EN 

 
 
EN 

125 

   EN 

 
 
DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described overleaf, 

DECLARE 
certificate; 

that  the  goods  meet  the  conditions  required  for  the  issue  of  the  attached 

SPECIFY 
above conditions: 

as  follows  the  circumstances  which  have  enable  these  goods  to  meet  the 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

SUBMIT 

the following supporting documents (1): 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

……………………………………………………………………………………………... 

UNDERTAKE 
to  submit,  at  the  request  of  the  appropriate  authorities,  any 
supporting  evidence  which  these  authorities  may  require  for  the  purpose  of  issuing  the 
attached certificate, and undertake, if required, to agree to any inspection of my accounts 
and to any check on the processes of manufacture of the above goods, carried out by the 
said authorities; 

REQUEST 

the issue of the attached certificate for these goods. 

(Place and date) 

………… 

(Signature) 

………… 

EN 

126 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in 
manufacture or to the goods re-exported in the same state. 

EN 

127 

   EN 

 
 
 
 
 
 
 
 
 
 
 
SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT CERTIFICATE 

ANNEX III b 

EUR-MED 

Printing instructions 

1. 
Each  form  shall  measure  210  x  297  mm;  a  tolerance  of  up  to  minus  5  mm  or 
plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, 
not  containing  mechanical  pulp  and  weighing  not  less  than  25  g/m2.  It  shall  have  a 
printed  green  guilloche  pattern  background  making  any  falsification  by  mechanical  or 
chemical means apparent to the eye. 

2. 
The competent authorities of the contracting parties may reserve the right to print 
the forms themselves or may have them printed by approved printers. In the latter case, 
each form must include a reference to such approval. Each form must bear the name and 
address of the printer or a mark by which the printer can be identified. It shall also bear a 
serial number, either printed or not, by which it can be identified. 

EN 

128 

   EN 

 
EN 

129 

   EN 

 
EN 

130 

   EN 

 
 
EN 

131 

   EN 

 
 
DECLARATION BY THE EXPORTER 

I, the undersigned, exporter of the goods described overleaf, 

DECLARE  that  the  goods  meet  the  conditions  required  for  the  issue  of  the  attached 
certificate; 

SPECIFY as follows the circumstances which have enable these goods to meet the above 
conditions: 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

SUBMIT the following supporting documents (1): 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

…………………………………………………………………………………………… 

UNDERTAKE  to  submit,  at  the  request  of  the  appropriate  authorities,  any  supporting 
evidence  which  these  authorities  may  require  for  the  purpose  of  issuing  the  attached 
certificate, and undertake, if required, to agree to any inspection of my accounts and to 
any  check  on  the  processes  of  manufacture of the above goods, carried  out  by  the said 
authorities; 

REQUEST the issue of the attached certificate for these goods. 

(Place and date) 

……………. 

(Signature) 

…………….. 

EN 

132 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
(1) For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in 
manufacture or to the goods re-exported in the same state. 

EN 

133 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
ANNEX IVa 

TEXT OF THE ORIGIN DECLARATION 

The origin 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. 

Albanian version 

Eksportuesi  i  produkteve  të  mbuluara  nga  ky  dokument  (autorizim  doganor  Nr. 
..............(1))  deklaron  që  përveç  rasteve  kur  tregohet  qartësisht  ndryshe,  këto  produkte 
janë me origjine preferenciale ..............(2). 

Bosnia and Herzegovina versions 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br  ………(1)) 
izjavljuje  da  su,  osim  ako  je  drukčije  izričito  navedeno,  ovi  proizvodi  …………(2) 
preferencijalnog porijekla. 

Извoзник  прoизвoдa  oбухвaћeних  oвoм  иcпрaвoм  (цaринcкo  oвлaшћeњe  бр 
………(1))  изjaвљуje  дa  cу,  ocим  aкo  je  тo  другaчиje  изричитo  нaвeдeнo,  oви 
прoизвoди …………(2) преференциjалнoг пoриjeклa. 

Bulgarian version 

Износителят на продуктите, обхванати от този документ (митническо разрешение 
№ …(1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с … 
преференциален произход (2). 

Spanish version 

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorización 
aduanera  n°  …(1))  declara  que,  salvo  indicación  en  sentido  contrario,  estos  productos 
gozan de un origen preferencial …(2). 

Croatian version 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br.  ..........(1)) 
izjavljuje  da  su,  osim  ako  je  to  drugačije  izričito  navedeno,  ovi  proizvodi  ..........(2) 
preferencijalnog podrijetla. 

Vývozce  výrobků  uvedených  v  tomto  dokumentu  (číslo  povolení  …(1))  prohlašuje,  že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

Czech version 

Danish version 

Eksportøren  af  varer,  der  er  omfattet  af  nærværende  dokument,  (toldmyndighedernes 
tilladelse  nr.  ...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
præferenceoprindelse i ...(2). 

German version 

EN 

134 

   EN 

 
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich 
dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib,  et  need  tooted  on  ...(2)  sooduspäritoluga,  välja  arvatud  juhul  kui  on  selgelt 
näidatud teisiti. 

Greek version 

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου 
υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι 
προτιµησιακής καταγωγής ...(2). 

English version 

The exporter of the products covered by this document (customs authorization No ...(1)) 
declares  that,  except  where  otherwise  clearly  indicated,  these  products  are  of  ...(2) 
preferential origin. 

French version 

L'exportateur  des  produits  couverts  par  le  présent  document  (autorisation  douanière  n° 
...(1))  déclare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l'origine 
préférentielle ...(2). 

Italian version 

L'esportatore delle  merci  contemplate nel presente  documento  (autorizzazione  doganale 
n. ...(1)) dichiara che, salvo indicazione contraria, le merci  sono di  origine preferenziale 
...(2). 

Latvian version 

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, 
ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir  priekšrocību izcelsme 
no …(2). 

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinės  liudijimo  Nr.  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės prekės. 

Hungarian version 

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, 
hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

Version of the former Yugoslav Republic of Macedonia 

Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. 
……(1)) изjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи 
се со .........………….(2) преференциjaлно потекло. 

EN 

135 

   EN 

 
Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ 
oriġini preferenzjali …(2). 

Montenegro versions 

Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр.  ......(1)) 
изјављује  да  су,  осим  ако  је  другачије  изричито  наведено,  ови  производи  ..........(2) 
преференцијалног пориjекла. 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlašćenje  br  ................(1)) 
izjavljuje  da  su,  osim  ako 
izričito  navedeno,  ovi  proizvodi 
je  drugačije 
..................................(2) preferencijalnog porijekla. 

Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning 
nr.  ...(1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende  vermelding,  deze 
goederen van preferentiële ... oorsprong zijn (2). 

Polish version 

Eksporter  produktów objętych  tym  dokumentem  (upoważnienie  władz celnych nr …(1)) 
deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają  …(2) 
preferencyjne pochodzenie. 

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento 
(autorização aduaneira n° …(1)), declara que, salvo expressamente indicado em contrário, 
estes produtos são de origem preferencial ...(2). 

Romanian version 

Exportatorul  produselor  ce  fac  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). 

Serbian versions 

Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр.  ......(1)) 
изјављује  да  су,  осим  ако  је  другачије  изричито  наведено,  ови  производи  ..........(2) 
преференцијалног порекла. 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlašćenje  br  ................(1)) 
izričito  navedeno,  ovi  proizvodi 
je  drugačije 
izjavljuje  da  su,  osim  ako 
..................................(2) preferencijalnog porekla. 

Slovenian version 

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  št  …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

EN 

136 

   EN 

 
Slovak version 

Vývozca  výrobkov  uvedených  v  tomto  dokumente  (číslo  povolenia  …(1))  vyhlasuje,  že 
okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Finnish version 

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä 
tuotteet  ovat,  ellei 
... 
alkuperätuotteita (2). 

toisin  ole  selvästi  merkitty,  etuuskohteluun  oikeutettuja 

Swedish version 

Exportören av de varor som omfattas  av  detta dokument (tullmyndighetens  tillstånd nr. 
...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande 
... ursprung (2). 

Arabic version 

Hebrew version 

Faeroese version 

Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ...(1)) váttar, at um 
ikki nakað annað er tilskilað, eru hesar vørur upprunavørur ...(2). 

Icelandic version 

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr …(1)), lýsir því 
yfir að vörurnar séu, ef annars er ekki greinilega getið, af … fríðindauppruna (2). 

Norwegian version 

Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons 
nr  …(1))  erklærer  at  disse  produktene,  unntatt  hvor  annet  er  tydelig  angitt,  har  … 
preferanseopprinnelse (2). 

Turkish version 

İşbu  belge  (gümrük  onay  No:  …(1))  kapsamındaki  maddelerin  ihracatçısı  aksi  açıkça 
belirtilmedikçe, bu maddelerin … tercihli menşeli (2) maddeler olduğunu beyan eder. 

……………………………………………………………...........................................(3) 

EN 

(Place and date) 

137 

   EN 

 
 
 
...……………………………………………………………………...........................(4) 

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

(1)  When  the  origin  declaration  is  made  out  by  an  approved  exporter,  the  authorisation  number  of  the  approved  exporter  must  be 

entered in this space. When the origin 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 origin declaration relates in whole or in part, to products originating in Ceuta and 

Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol 'CM'. 

(3) These indications may be omitted if the information is contained on the document itself. 

(4)  In  cases  where  the  exporter  is  not  required  to  sign,  the  exemption  of  signature  also  implies  the  exemption  of  the  name  of  the 

signatory. 

EN 

138 

   EN 

 
ANNEX IVb 

TEXT OF THE ORIGIN DECLARATION EUR-MED 

The origin declaration EUR-MED, the text of which is given below, must be made out in 
accordance with the footnotes. However, the footnotes do not have to be reproduced. 

Albanian version 

Eksportuesi  i  produkteve  të  mbuluara  nga  ky  dokument  (autorizim  doganor  Nr. 
..............(1))  deklaron  që  përveç  rasteve  kur  tregohet  qartësisht  ndryshe,  këto  produkte 
janë me origjine preferenciale ..............(2). 

- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

Bosnia and Herzegovina versions 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br  ………(1)) 
izjavljuje  da  su,  osim  ako  je  drukčije  izričito  navedeno,  ovi  proizvodi  …………(2) 
preferencijalnog porijekla. 

Извoзник  прoизвoдa  oбухвaћeних  oвoм  иcпрaвoм  (цaринcкo  oвлaшћeњe  бр 
………(1))  изjaвљуje  дa  cу,  ocим  aкo  je  тo  другaчиje  изричитo  нaвeдeнo,  oви 
прoизвoди …………(2) преференциjалнoг пoриjeклa. 

- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

Bulgarian version 

Износителят на продуктите, обхванати от този документ (митническо разрешение 
№ …(1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с … 
преференциален произход (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Spanish version 

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorización 
aduanera  n°  …(1).)  declara  que,  salvo  indicación  en  sentido  contrario,  estos  productos 
gozan de un origen preferencial …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Croatian version 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlaštenje  br.  ..........(1)) 
izjavljuje  da  su,  osim  ako  je  to  drugačije  izričito  navedeno,  ovi  proizvodi  ..........(2) 
preferencijalnog podrijetla. 

EN 

139 

   EN 

 
- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

Czech version 

Vývozce  výrobků  uvedených  v  tomto  dokumentu  (číslo  povolení  …(1))  prohlašuje,  že 
kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Danish version 

Eksportøren  af  varer,  der  er  omfattet  af  nærværende  dokument,  (toldmyndighedernes 
tilladelse  nr.  ...(1)),  erklærer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har 
præferenceoprindelse i ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

German version 

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich 
dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Estonian version 

Käesoleva  dokumendiga  hõlmatud  toodete  eksportija  (tolliameti  kinnitus  nr.  ...(1)) 
deklareerib,  et  need  tooted  on  ...(2)  sooduspäritoluga,  välja  arvatud  juhul  kui  on  selgelt 
näidatud teisiti. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Greek version 

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου 
υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι 
προτιµησιακής καταγωγής ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

English version 

The exporter of the products covered by this document (customs authorization No ...(1)) 
declares  that,  except  where  otherwise  clearly  indicated,  these  products  are  of  ...(2) 
preferential origin. 

EN 

140 

   EN 

 
cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

French version 

L'exportateur  des  produits  couverts  par  le  présent  document  (autorisation  douanière  n° 
...(1))  déclare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l'origine 
préférentielle ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Italian version 

L'esportatore delle  merci  contemplate nel presente  documento  (autorizzazione  doganale 
n. ...(1)) dichiara che, salvo indicazione contraria, le merci  sono di  origine preferenziale 
...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Latvian version 

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, 
ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir  priekšrocību izcelsme 
no …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Lithuanian version 

Šiame  dokumente  išvardintų  prekių  eksportuotojas  (muitinės  liudijimo  Nr.  …(1)) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės prekės. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Hungarian version 

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, 
hogy eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Version of the former Yugoslav Republic of Macedonia 

Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. 
……(1)) изjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи 
се со .........………….(2) преференциjaлно потекло. 

- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

EN 

141 

   EN 

 
Maltese version 

L-esportatur  tal-prodotti  koperti  b’dan  id-dokument  (awtorizzazzjoni  tad-dwana  nru. 
…(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ 
oriġini preferenzjali …(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Montenegro versions 

Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр.  ......(1)) 
изјављује  да  су,  осим  ако  је  другачије  изричито  наведено,  ови  производи  ..........(2) 
преференцијалног пориjекла. 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlašćenje  br  ................(1)) 
izjavljuje  da  su,  osim  ako 
izričito  navedeno,  ovi  proizvodi 
je  drugačije 
..................................(2) preferencijalnog porijekla. 

- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

Dutch version 

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning 
nr.  ...(1)),  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende  vermelding,  deze 
goederen van preferentiële ... oorsprong zijn (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Polish version 

Eksporter  produktów objętych  tym  dokumentem  (upoważnienie  władz celnych nr …(1)) 
deklaruje,  że  z  wyjątkiem  gdzie  jest  to  wyraźnie  określone,  produkty  te  mają  …(2) 
preferencyjne pochodzenie. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Portuguese version 

O  abaixo  assinado,  exportador  dos  produtos  cobertos  pelo  presente  documento 
(autorização aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrário, 
estes produtos são de origem preferencial ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Romanian version 

Exportatorul  produselor  ce  fac  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). 

EN 

142 

   EN 

 
cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Serbian versions 

Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр.  ......(1)) 
изјављује  да  су,  осим  ако  је  другачије  изричито  наведено,  ови  производи  ..........(2) 
преференцијалног порекла. 

Izvoznik  proizvoda  obuhvaćenih  ovom  ispravom  (carinsko  ovlašćenje  br  ................(1)) 
izričito  navedeno,  ovi  proizvodi 
je  drugačije 
izjavljuje  da  su,  osim  ako 
..................................(2) preferencijalnog porekla. 

- cumulation applied with .... (name of the country/countries) 

- no cumulation applied (3) 

Slovenian version 

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  št  …(1)) 
izjavlja,  da,  razen  če  ni  drugače  jasno  navedeno,  ima  to  blago  preferencialno  …(2) 
poreklo. 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Vývozca  výrobkov  uvedených  v  tomto  dokumente  (číslo  povolenia  …(1))  vyhlasuje,  že 
okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). 

Slovak version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Finnish version 

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä 
tuotteet  ovat,  ellei 
... 
alkuperätuotteita (2). 

toisin  ole  selvästi  merkitty,  etuuskohteluun  oikeutettuja 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Swedish version 

Exportören av de varor som omfattas  av  detta dokument (tullmyndighetens  tillstånd nr. 
...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande 
... ursprung (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Arabic version 

EN 

143 

   EN 

 
cumulation 

- 
- no cumulation applied (3) 

applied 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Hebrew version 

with  ……..(name 

of 

the 

country/countries)  

Faeroese version 

Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ...(1)) váttar, at um 
ikki nakað annað er tilskilað, eru hesar vørur upprunavørur ...(2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Icelandic version 

Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr …(1)), lýsir því 
yfir að vörurnar séu, ef annars er ekki greinilega getið, af… fríðindauppruna (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

Norwegian version 

Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons 
nr…(1))  erklærer  at  disse  produktene,  unntatt  hvor  annet  er  tydelig  angitt,  har  … 
preferanseopprinnelse (2). 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

İşbu  belge  (gümrük  onay  No:  …(1))  kapsamındaki  maddelerin  ihracatçısı  aksi  açıkça 
belirtilmedikçe, bu maddelerin … tercihli menşeli (2) maddeler olduğunu beyan eder. 

Turkish version 

cumulation 

- 
- no cumulation applied (3) 

applied 

with  ……..(name 

of 

the 

country/countries)  

…………………………………………………………….............................................(4) 

EN 

(Place and date) 

144 

   EN 

 
 
 
...……………………………………………………………………..............................(5) 

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) 

(1)  When  the  origin  declaration  is  made  out  by  an  approved  exporter,  the  authorisation  number  of  the  approved  exporter  must  be 

entered in this space. When the origin 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 origin declaration relates, in whole or in part, to products originating in Ceuta and 

Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol 'CM'. 

(3) Complete and delete where necessary. 

(4) These indications may be omitted if the information is contained on the document itself. 

(5)  In  cases  where  the  exporter  is  not  required  to  sign,  the  exemption  of  signature  also  implies  the  exemption  of  the  name  of  the 

signatory. 

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List of Contracting Parties 

ANNEX V 

which do not apply provisions on partial drawback as provided for in article 14 (7) 

1. The European Union, 

2. The EFTA States, 

3. The Republic of Turkey, 

4. The State of Israel, 

5. The Faroe Islands, 

6. The participants in the Stabilization and Association Process. 

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APPENDIX II 

SPECIAL PROVISIONS 

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TABLE OF CONTENTS 

Article 1 

Article 2 

ANNEX I 
Stabilization and Association Process 

Trade between the European Union and the countries participating in the 

ANNEX II 
of Algeria 

Trade between the European Union and the People's Democratic Republic 

ANNEX III  Trade between the European Union and the Kingdom of Morocco 

ANNEX IV  Trade between the European Union and the Republic of Tunisia 

ANNEX V  Ceuta and Melilla 

ANNEX VI 

Joint declaration concerning the Principality of Andorra 

ANNEX VII  Joint declaration concerning the Republic of San Marino 

ANNEX VIII  Trade  between  the  Republic  of  Turkey  and  countries  participating  in  the 
Stabilization and Association Process 

ANNEX IX  Trade between the Republic of Turkey and the Kingdom of Morocco 

ANNEX X  Trade between the Republic of Turkey and the Republic of Tunisia 

ANNEX XI  Trade between EFTA States and the Republic of Tunisia 

ANNEX XII  Trade  in  the  framework  of  the  free  trade  agreement  among  the 
Mediterranean Arab countries (Agadir Agreement) 

ANNEX A 
Supplier's  declaration  for  goods  which  have  undergone  working  or 
processing in the European Union, Algeria, Morocco or Tunisia without having obtained 
preferential originating status 

ANNEX B 
Long-term supplier's declaration for goods which have undergone working 
or  processing  in  the  European  Union,  Algeria,  Morocco  or  Tunisia  without  having 
obtained preferential originating status 

ANNEX C 
Supplier's  declaration  for  goods  which  have  undergone  working  or 
processing in Turkey, Algeria, Morocco or Tunisia without having obtained preferential 
originating status 

ANNEX D  Long-term supplier's declaration for goods which have undergone working 
or  processing  in  Turkey,  Algeria,  Morocco  or  Tunisia  without  having  obtained 
preferential originating status 

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ANNEX E 
Supplier's  declaration  for  goods  which  have  undergone  working  or 
processing in an EFTA State or Tunisia without having obtained preferential originating 
status 

ANNEX F 
Long–term  supplier's  declaration  for  goods  which  have  undergone 
working or processing in an EFTA State or Tunisia without having obtained preferential 
originating status 

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Article 1 

The  Contracting  Parties  may  apply  in  their  bilateral  trade  special  provisions 

1. 
derogating from the provisions laid down in Appendix I to the Convention. 

2. 

These provisions are laid down in the Annexes to this Appendix. 

Article 2 

Goods  originating  in  Ceuta  and  Melilla,  Andorra  and  San  Marino  shall  be  treated  as 
originating products in diagonal trade as referred to in Article 3 of Appendix I, provided 
a  certificate  EUR-MED  or  an  origin  declaration  EUR-MED  has  been  issued  in  the 
country of origin. 

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ANNEX I 

Trade between the European Union and the countries participating in the Stabilization 
and Association Process 

Article 1 

Products  listed  below  shall  be  excluded  from  cumulation  provided  for  in  Article  3  of 
Appendix I, if: 

a) the country of final destination is the European Union, and: 

(i) the materials used in the manufacture of these products are originating in any 
of the countries participating in the Stabilization and Association Process; or 

(ii)  these  products  have  acquired  their  origin  on  the  basis  of  working  or 
processing  carried  out  in  any  of  the  countries  participating  in  the  Stabilization 
and Association Process; 

or 

b) the country of final destination is any of the countries participating in the Stabilization 
and Association Process, and: 

(i) the materials used in the manufacture of these products are originating in the 
European Union; or 

(ii)  these  products  have  acquired  their  origin  on  the  basis  of  working  or 
processing carried out in the European Union. 

CN-Code 

Description 

1704 90 99  Other sugar confectionery, not containing cocoa 

1806 10 30 

Chocolate and other food preparations containing cocoa 

1806 10 90 

- Cacao powder, containing added sugar or sweetening matter: 

-  -  Containing  65%  or  more  but  less  than  80%  by  weight  of  sucrose 
(including invert sugar expressed as sucrose) or isoglucose expressed as 
sucrose 

- - Containing 80% or more by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose 

1806 20 95 

-  Other  food  preparations  containing  cocoa  in  block,  slabs  or  bars 
weighting more than 2 kg or in liquid, paste, powder, granular or other 
bulk form in containers or immediate packaging of a content exceeding 
2 kg 

-- Other 

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CN-Code 

Description 

--- Other 

1901 90 99  Malt  extract,  food  preparations  of  flour,  groats,  meal,  starch  or  malt 
extract,  nit  containing  cocoa  or  containing  less  than  40%  by  weight  of 
cocoa  calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included,  food  preparations  of  goods  of  headings  0401  to  0404,  not 
containing  cocoa  or  containing  less  than  5%  by  weight  of  cocoa 
calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included 

- Other 

-- Other (than malt extract) 

--- Other 

2101 12 98  Other preparations with a basis of coffee 

2101 20 98  Other preparations with a basis of tea or mate 

2106 90 59  Food preparations not elsewhere specified or included 

- Other 

-- Other 

2106 90 98  Food preparations not elsewhere specified or included: 

- Other (than protein concentrates and textured protein substances) 

-- Other 

--- Other 

3302 10 29  Mixtures  of  odoriferous  substances  and  mixtures  (including  alcoholic 
solutions) with a basis of one or more of these substances, of a kind used 
as  raw  materials  in  industry;  other  preparations  based  on  odoriferous 
substances, of a kind used for the manufacture of beverages: 

-Of a kind used in the food or drink industries 

--Of the type used in the drink industries: 

---Preparations  containing  all  flavouring  agents  characterizing  a 
beverage: 

----Of an actual alcoholic strength by volume exceeding 0.5% 

----Other: 

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CN-Code 

Description 

-----Containing  no  milkfats,  sucrose,  isoglucose,  glucose,  or  starch  or 
containing, by weight, less than 1.5% milkfat, 5%sucrose or isoglucose, 
5% glucose or starch 

-----Other 

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Trade between the European Union and the People's Democratic Republic of Algeria 

ANNEX II 

Article 1 

Goods  having  acquired  their  origin  by  application  of  the  provisions  foreseen  in  this 
Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in the European Union 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out 
in  the  European  Union  when  the  products  obtained  undergo  subsequent  working  or 
processing  in  the  European  Union.  Where,  pursuant  to  this  provision,  the  originating 
products are obtained in two or more of the countries concerned, they shall be considered 
as originating in the European Union only if the working or processing goes beyond the 
operations referred to in Article 6 of Appendix I. 

Article 3 

Cumulation in Algeria 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in the European Union, in Morocco or Tunisia shall be considered as having 
been carried out in Algeria when the products obtained undergo subsequent working or 
processing  in  Algeria.  Where,  pursuant  to  this  provision,  the  originating  products  are 
obtained  in  two  or  more  of  the  countries  concerned,  they  shall  be  considered  as 
originating  in  Algeria  only  if  the  working  or  processing  goes  beyond  the  operations 
referred to in Article 6 of Appendix I. 

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1  shall  be  issued  by  the  customs  authorities  of  a  Member  State  of  the  European 
Union or of Algeria if the products concerned can be considered as products originating 
in  the  European  Union  or  in  Algeria,  with  application  of  the  cumulation  referred  to  in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

2. 
Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
may be made out if the products concerned may be considered as products originating in 
the  European  Union  or  in  Algeria,  with  application  of  the  cumulation  referred  to  in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

EN 

Article 5 

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Supplier's declaration 

1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out,  in  the  European  Union  or  Algeria  for  originating  products,  in  the  manufacture  of 
which goods coming from Algeria, Morocco, Tunisia or the European Union which have 
undergone working or processing in these countries without having obtained preferential 
originating  status,  have  been  used,  account  shall  be  taken  of  the  supplier's  declaration 
given for these goods in accordance with this Article. 

The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
2. 
working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European  Union 
by  the  goods  concerned  for  the  purpose  of  determining  whether  the  products  in  the 
manufacture of which these goods are used, may be considered as products originating in 
the  European  Union  or  Algeria  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
3. 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
A on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the  working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European 
Union is expected to remain constant for considerable periods of time, he may provide a 
single  supplier's  declaration  to  cover  subsequent  consignments  of  those  goods, 
hereinafter referred to as a 'long-term supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  B  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
5. 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 

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all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

Article 6 

Supporting documents 

Supplier's  declaration  proving  the  working  or  processing  undergone  in  the  European 
Union,  Tunisia,  Morocco  or  Algeria  by  materials  used,  made  out  in  one  of  these 
countries,  shall  be  treated  as  a  document  referred  to  in  Articles  16  (3)  and  21  (5)  of 
Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products 
covered by a movement certificate EUR.1 or an origin declaration may be considered as 
products  originating  in  the  European  Union  or  in  Algeria  and  fulfil  the  other 
requirements of Appendix I to this Convention. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In order to ensure the proper application of this Annex, the European Union and Algeria 
shall  assist  each  other,  through  the  competent  customs  authorities,  in  checking  the 
authenticity of the movement certificates EUR.1, the origin declarations or the supplier's 
declarations and the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
1. 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

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2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 
declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

The  European  Union  and  Algeria  shall  take  all  necessary  steps  to  ensure  that 
1. 
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  way  of  derogation  from  paragraph  1,  when  products  originating  in  the 
European Union or Algeria are imported into a free zone under cover of a proof of origin 
and  undergo  treatment  or  processing,  the  authorities  concerned  shall  issue  a  new 
movement  certificate  EUR.1  at  the  exporter's  request,  if  the  treatment  or  processing 
undergone complies with the provisions of this Convention. 

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ANNEX III 

Trade between the European Union and the Kingdom of Morocco 

Article 1 

Goods  having  acquired  their  origin  by  application  of  the  provisions  foreseen  in  this 
Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in the European Union 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out 
in  the  European  Union  when  the  products  obtained  undergo  subsequent  working  or 
processing  in  the  European  Union.  Where,  pursuant  to  this  provision,  the  originating 
products are obtained in two or more of the countries concerned, they shall be considered 
as originating in the European Union only if the working or processing goes beyond the 
operations referred to in Article 6 of Appendix I. 

Article 3 

Cumulation in Morocco 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried  out  in  the  European  Union,  in  Algeria  or  Tunisia  shall  be  considered  as  having 
been carried out in Morocco when the products obtained undergo subsequent working or 
processing  in  Morocco.  Where,  pursuant  to  this  provision,  the  originating  products  are 
obtained  in  two  or  more  of  the  countries  concerned,  they  shall  be  considered  as 
originating  in  Morocco  only  if  the  working  or  processing  goes  beyond  the  operations 
referred to in Article 6 of Appendix I. 

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1  shall  be  issued  by  the  customs  authorities  of  a  Member  State  of  the  European 
Union or of Morocco if the products concerned can be considered as products originating 
in the European Union or in Morocco, with application of the cumulation referred to in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

2. 
Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
may be made out if the products concerned may be considered as products originating in 
the  European  Union  or  in  Morocco,  with  application  of  the  cumulation  referred  to  in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

EN 

Article 5 

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Supplier's declaration 

1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out, in the European Union or Morocco for originating products, in the manufacture of 
which goods coming from Algeria, Morocco, Tunisia or the European Union which have 
undergone working or processing in these countries without having obtained preferential 
originating  status,  have  been  used,  account  shall  be  taken  of  the  supplier's  declaration 
given for these goods in accordance with this Article. 

The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
2. 
working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European  Union 
by  the  goods  concerned  for  the  purpose  of  determining  whether  the  products  in  the 
manufacture of which these goods are used, may be considered as products originating in 
the European Union or Morocco and fulfil the other requirements of Appendix I to this 
Convention. 

A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
3. 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
A on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the  working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European 
Union is expected to remain constant for considerable periods of time, he may provide a 
single  supplier's  declaration  to  cover  subsequent  consignments  of  those  goods, 
hereinafter referred to as a 'long-term supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  B  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
5. 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 

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all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

Article 6 

Supporting documents 

Supplier's  declaration  proving  the  working  or  processing  undergone  in  the  European 
Union,  Tunisia,  Morocco  or  Algeria  by  materials  used,  made  out  in  one  of  these 
countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the 
Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products 
covered by a movement certificate EUR.1 or an origin declaration may be considered as 
products  originating  in  the  European  Union  or  in  Morocco  and  fulfil  the  other 
requirements of Appendix I to this Convention. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In order to ensure the proper application of this Annex, the European Union and Morocco 
shall  assist  each  other,  through  the  competent  customs  authorities,  in  checking  the 
authenticity of the movement certificates EUR.1, the origin declarations or the supplier's 
declarations and the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
1. 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

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2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 
declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

The  European  Union  and  Morocco  shall  take  all  necessary  steps  to  ensure  that 
1. 
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  way  of  derogation  from  paragraph  1,  when  products  originating  in  the 
European  Union  or  Morocco  are  imported  into  a  free  zone  under  cover  of  a  proof  of 
origin and undergo treatment or processing, the authorities concerned shall issue a new 
movement  certificate  EUR.1  at  the  exporter's  request,  if  the  treatment  or  processing 
undergone complies with the provisions of this Convention. 

EN 

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ANNEX IV 

Trade between the European Union and the Republic of Tunisia 

Article 1 

Goods  having  acquired  their  origin  by  application  of  the  provisions  foreseen  in  this 
Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in the European Union 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out 
in  the  European  Union  when  the  products  obtained  undergo  subsequent  working  or 
processing  in  the  European  Union.  Where,  pursuant  to  this  provision,  the  originating 
products are obtained in two or more of the countries concerned, they shall be considered 
as originating in the European Union only if the working or processing goes beyond the 
operations referred to in Article 6 of Appendix I. 

Article 3 

Cumulation in Tunisia 

For  the  purpose  of  implementing  Article  2(1)(b)of  Appendix  I,  working  or  processing 
carried out in the European Union, in Morocco or Algeria shall be considered as having 
been carried out in Tunisia when the products obtained undergo subsequent working or 
processing  in  Tunisia.  Where,  pursuant  to  this  provision,  the  originating  products  are 
obtained  in  two  or  more  of  the  countries  concerned,  they  shall  be  considered  as 
originating  in  Tunisia  only  if  the  working  or  processing  goes  beyond  the  operations 
referred to in Article 6 of Appendix I. 

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1  shall  be  issued  by  the  customs  authorities  of  a  Member  State  of  the  European 
Union or of Tunisia if the products concerned can be considered as products originating 
in  the  European  Union  or  in  Tunisia,  with  application  of  the  cumulation  referred  to  in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

2. 
Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
may be made out if the products concerned may be considered as products originating in 
the  European  Union  or  in  Tunisia,  with  application  of  the  cumulation  referred  to  in 
Articles  2  and  3  of  this  Annex,  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

EN 

Article 5 

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Supplier's declaration 

1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out,  in  the  European  Union  or  Tunisia  for  originating  products,  in  the  manufacture  of 
which goods coming from Algeria, Morocco, Tunisia or the European Union which have 
undergone working or processing in these countries without having obtained preferential 
originating  status,  have  been  used,  account  shall  be  taken  of  the  supplier's  declaration 
given for these goods in accordance with this Article. 

The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
2. 
working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European  Union 
by  the  goods  concerned  for  the  purpose  of  determining  whether  the  products  in  the 
manufacture of which these goods are used, can be considered as products originating in 
the  European  Union  or  Tunisia  and  fulfil  the  other  requirements  of  Appendix  I  to  this 
Convention. 

A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
3. 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
A on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the  working  or  processing  undergone  in  Algeria,  Morocco,  Tunisia  or  the  European 
Union is expected to remain constant for considerable periods of time, he may provide a 
single  supplier's  declaration  to  cover  subsequent  consignments  of  those  goods, 
hereinafter referred to as a 'long-term supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  B  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
5. 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 

EN 

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all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

Article 6 

Supporting documents 

Supplier's  declaration  proving  the  working  or  processing  undergone  in  the  European 
Union,  Tunisia,  Morocco  or  Algeria  by  materials  used,  made  out  in  one  of  these 
countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the 
Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products 
covered by a movement certificate EUR.1 or an origin declaration may be considered as 
products  originating  in  the  European  Union  or  in  Tunisia  and  fulfil  the  other 
requirements of Appendix I to this Convention. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In order to ensure the proper application of this Annex, the European Union and Tunisia 
shall  assist  each  other,  through  the  competent  customs  authorities,  in  checking  the 
authenticity of the movement certificates EUR.1, the origin declarations or the supplier's 
declarations and the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
1. 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

EN 

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   EN 

 
2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 
declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

The  European  Union  and  Tunisia  shall  take  all  necessary  steps  to  ensure  that 
1. 
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  way  of  derogation  from  paragraph  1,  when  products  originating  in  the 
European Union or Tunisia are imported into a free zone under cover of a proof of origin 
and  undergo  treatment  or  processing,  the  authorities  concerned  shall  issue  a  new 
movement  certificate  EUR.1  at  the  exporter's  request,  if  the  treatment  or  processing 
undergone complies with the provisions of this Convention. 

EN 

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ANNEX V 

CEUTA AND MELILLA 

Article 1 

Application of the Convention 

1. 

The term 'European Union' does not cover Ceuta and Melilla. 

2. 
Products originating in a Contracting Party other than the European Union, 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  European 
Union  under  Protocol  2  of  the  Act  of  Accession  of  the  Kingdom  of  Spain  and  the 
Portuguese  Republic  to  the  European  Communities.  The  Contracting  Parties  other  than 
the European Union shall grant to imports of products covered by the relevant Agreement 
and originating in Ceuta and Melilla the same customs regime as that which is granted to 
products imported from and originating in the European Union. 

For the purpose of the application of paragraph 2 concerning products originating 
3. 
in Ceuta and Melilla, this Convention shall apply mutatis mutandis subject to the special 
conditions set out in Article 2. 

Article 2 

Special conditions 

Providing they  have  been  transported directly in accordance with  the provisions 

1. 
of Article 12 of Appendix I the following shall be considered as: 

(1)  products originating in Ceuta and Melilla: 

(a) 

products wholly obtained in Ceuta and Melilla; 

products  obtained  in  Ceuta  and  Melilla  in  the  manufacture  of  which  products 

(b) 
other than those referred to in (a) are used, provided that: 

the  said  products  have  undergone  sufficient  working  or  processing  within  the 

(i) 
meaning of Article 5 of Appendix I; 

or that 

those  products  originate  in  the  importing  Contracting  Party  or  in  the  European 
(ii) 
Union,  provided  that  they  have  been  submitted  to  working  or  processing  which  goes 
beyond the operations referred to in Article 6 of Appendix I. 

(2)  products  originating  in  the  exporting  Contracting  Party,  other  than  the 
European Union: 

(a) 

products wholly obtained in the exporting Contracting Party; 

EN 

166 

   EN 

 
products obtained in the exporting Contracting Party, in the manufacture of which 

(b) 
products other than those referred to in (a) are used, provided that: 

the  said  products  have  undergone  sufficient  working  or  processing  within  the 

(i) 
meaning of Article 5 of Appendix I; 

or that 

(ii) 
those products originate in Ceuta and Melilla or in the European Union, provided 
that  they  have  been  submitted  to  working  or  processing  which  goes  beyond  the 
operations referred to in Article 6 of Appendix I. 

2. 

Ceuta and Melilla shall be considered as a single territory. 

3. 
The exporter or his authorised representative shall enter the name of the exporting 
or importing Contracting Party and 'Ceuta and Melilla' in Box 2 of movement certificates 
EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED. 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 EUR-MED or on origin declarations or on 
origin declarations EUR-MED. 

The  Spanish  customs  authorities  shall  be  responsible  for  the  application  of  this 

4. 
Convention in Ceuta and Melilla. 

EN 

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ANNEX VI 

JOINT DECLARATION 

concerning the Principality of Andorra 

1. 
Products originating in the Principality of Andorra falling within Chapters 25 to 
97 of the Harmonised System shall be accepted by the Contracting Parties other than the 
European  Union  as  originating  in  the  European  Union  within  the  meaning  of  this 
Convention. 

The  Convention  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the abovementioned products. 

EN 

168 

   EN 

 
ANNEX VII 

JOINT DECLARATION 

concerning the Republic of San Marino 

1. 
Products  originating  in  the  Republic  of  San  Marino  shall  be  accepted  by  the 
Contracting Parties other than the European Union as originating in the European Union 
within the meaning of this Convention. 

The  Convention  shall  apply  mutatis  mutandis  for  the  purpose  of  defining  the 

2. 
originating status of the abovementioned products. 

EN 

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ANNEX VIII 

Trade between the Republic of Turkey and the countries participating in the Stabilization 
and Association Process 

Article 1 

Products  listed  below  shall  be  excluded  from  cumulation  provided  for  in  Article  3  of 
Appendix I, if: 

a) the country of final destination is the Republic of Turkey, and: 

(i) the materials used in the manufacture of these products are originating in any 
of the countries participating in the Stabilization and Association Process; or 

(ii)  these  products  have  acquired  their  origin  on  the  basis  of  working  or 
processing  carried  out  in  any  of  the  countries  participating  in  the  Stabilization 
and Association Process; 

or 

b) the country of final destination is any of the countries participating in the Stabilization 
and Association Process, and: 

(i) the materials used in the manufacture of these products are originating in the 
Republic of Turkey; or 

(ii)  these  products  have  acquired  their  origin  on  the  basis  of  working  or 
processing carried out in the Republic of Turkey. 

CN-Code 

Description 

1704 90 99  Other sugar confectionery, not containing cocoa. 

1806 10 30 

Chocolate and other food preparations containing cocoa 

1806 10 90 

- Cacao powder, containing added sugar or sweetening matter: 

-  -  Containing  65%  or  more  but  less  than  80%  by  weight  of  sucrose 
(including invert sugar expressed as sucrose) or isoglucose expressed as 
sucrose 

- - Containing 80% or more by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose 

1806 20 95 

-  Other  food  preparations  containing  cocoa  in  block,  slabs  or  bars 
weighting more than 2 kg or in liquid, paste, powder, granular or other 
bulk form in containers or immediate packaging of a content exceeding 
2 kg 

-- Other 

EN 

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CN-Code 

Description 

--- Other 

1901 90 99  Malt  extract,  food  preparations  of  flour,  groats,  meal,  starch  or  malt 
extract,  nit  containing  cocoa  or  containing  less  than  40%  by  weight  of 
cocoa  calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included,  food  preparations  of  goods  of  headings  0401  to  0404,  not 
containing  cocoa  or  containing  less  than  5%  by  weight  of  cocoa 
calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included 

- Other 

-- Other (than malt extract) 

--- Other 

2101 12 98  Other preparations with a basis of coffee 

2101 20 98  Other preparations with a basis of tea or mate 

2106 90 59 
(1) 

Food preparations not elsewhere specified or included 

- Other 

-- Other 

2106 90 98  Food preparations not elsewhere specified or included: 

- Other (than protein concentrates and textured protein substances) 

-- Other 

--- Other 

3302 10 29  Mixtures  of  odoriferous  substances  and  mixtures  (including  alcoholic 
solutions) with a basis of one or more of these substances, of a kind used 
as  raw  materials  in  industry;  other  preparations  based  on  odoriferous 
substances, of a kind used for the manufacture of beverages: 

-Of a kind used in the food or drink industries 

--Of the type used in the drink industries: 

---Preparations  containing  all  flavouring  agents  characterizing  a 
beverage: 

----Of an actual alcoholic strength by volume exceeding 0.5% 

----Other: 

EN 

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CN-Code 

Description 

-----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 

(1)  This  product  shall  not  be  excluded  from  cumulation  referred  to  in  Article  1  of  this 
Annex  in  preferential  trade  between  the  Republic  of  Turkey  and  the  former  Yugoslav 
Republic of Macedonia 

EN 

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ANNEX IX 

Trade between the Republic of Turkey and the Kingdom of Morocco 

Article 1 

Goods  having  acquired  their  origin  by  application  of  the  provisions  foreseen  in  this 
Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in Turkey 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out 
in  Turkey  when  the  products  obtained  undergo  subsequent  working  or  processing  in 
Turkey. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Turkey only if 
the  working  or  processing  goes  beyond  the  operations  referred  to  in  Article  6  of 
Appendix I. 

Article 3 

Cumulation in Morocco 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried  out  in  Turkey,  in  Algeria  or  Tunisia  shall  be  considered  as  having  been  carried 
out in Morocco when the products obtained undergo subsequent working or processing in 
Morocco. Where, pursuant to this provision, the originating products are obtained in two 
or more of the countries concerned, they shall be considered as originating in Morocco 
only if the working or processing goes beyond the operations referred to in Article 6 of 
Appendix I. 

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1 shall be issued by the customs authorities of Turkey or of Morocco if the products 
concerned  can  be  considered  as  products  originating  in  Turkey  or  in  Morocco,  with 
application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the 
other requirements of Appendix I to this Convention. 

2. 
Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
may be made out if the products concerned may be considered as products originating in 
Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 
of this Annex, and fulfil the other requirements of Appendix I to this Convention. 

EN 

Article 5 

Supplier's declaration 

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   EN 

 
1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out, in Turkey or Morocco for originating products, in the manufacture of which goods 
coming  from  Algeria,  Morocco,  Tunisia  or  Turkey  which  have  undergone  working  or 
processing in these countries without having obtained preferential originating status, have 
been used, account  shall  be  taken  of  the supplier's declaration given for these goods  in 
accordance with this Article. 

2. 
The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
working or processing undergone in Algeria, Morocco, Tunisia or Turkey by the goods 
concerned  for  the  purpose  of  determining  whether  the  products  in  the  manufacture  of 
which  these  goods  are  used,  may  be  considered  as  products  originating  in  Turkey  or 
Morocco and fulfil the other requirements of Appendix I to this Convention. 

3. 
A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
C on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the working or processing undergone in Algeria, Morocco, Tunisia or Turkey is expected 
to  remain  constant  for  considerable  periods  of  time,  he  may  provide  a  single  supplier's 
declaration to cover subsequent consignments of those goods, hereinafter referred to as a 
'long-term supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  D  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

5. 
The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 
all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

EN 

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   EN 

 
Article 6 

Supporting documents 

Supplier's declaration proving the working or processing undergone in Turkey, Tunisia, 
Morocco  or  Algeria  by  materials  used,  made  out  in  one  of  these  countries,  shall  be 
treated  as  a  document  referred  to  in  Articles  16  (3)  and  21  (5)  of  the  Appendix  I  and 
Article 5 (6) of this Annex  used  for the purpose  of  proving  that  products  covered  by  a 
movement  certificate  EUR.1  or  an  origin  declaration  may  be  considered  as  products 
originating in Turkey or in Morocco and fulfil the other requirements of Appendix I to 
this Convention. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In order to ensure the proper application of this Annex, Turkey and Morocco shall assist 
each other, through the competent customs authorities, in checking the authenticity of the 
movement  certificates  EUR.1,  the  origin  declarations  or  the  supplier's  declarations  and 
the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

1. 
Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 

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declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

Turkey and Morocco shall take all necessary steps to ensure that products traded 
1. 
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 way of derogation from paragraph 1, when products originating in Turkey or 
Morocco  are  imported  into  a  free  zone  under  cover  of  a  proof  of  origin  and  undergo 
treatment or processing, the authorities concerned shall issue a new movement certificate 
EUR.1 at the exporter's request, if the treatment or processing undergone complies with 
the provisions of this Convention. 

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ANNEX X 

Trade between the Republic of Turkey and the Republic of Tunisia 

Article 1 

Goods  having  acquired  their  origin  by  application  of  the  provisions  foreseen  in  this 
Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in Turkey 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out 
in  Turkey  when  the  products  obtained  undergo  subsequent  working  or  processing  in 
Turkey. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Turkey only if 
the  working  or  processing  goes  beyond  the  operations  referred  to  in  Article  6  of 
Appendix I. 

Article 3 

Cumulation in Tunisia 

For  the  purpose  of  implementing  Article  2(1)(b)  of  Appendix  I,  working  or  processing 
carried out in Turkey, in Morocco or Algeria shall be considered as having been carried 
out in Tunisia when the products obtained undergo subsequent working or processing in 
Tunisia. Where, pursuant to this provision, the originating products are obtained in two 
or  more  of  the  countries  concerned,  they  shall  be  considered  as  originating  in  Tunisia 
only if the working or processing goes beyond the operations referred to in Article 6 of 
Appendix I. 

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1 shall be issued by the customs authorities of Turkey or of Tunisia if the products 
concerned  can  be  considered  as  products  originating  in  Turkey  or  in  Tunisia,  with 
application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the 
other requirements of Appendix I to this Convention. 

2. 
Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
may be made out if the products concerned may be considered as products originating in 
Turkey or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of 
this Annex, and fulfil the other requirements of Appendix I to this Convention. 

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Article 5 

Supplier's declaration 

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1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out,  in  Turkey  or  Tunisia  for  originating  products,  in  the  manufacture  of  which  goods 
coming  from  Algeria,  Morocco,  Tunisia  or  Turkey  which  have  undergone  working  or 
processing in these countries without having obtained preferential originating status, have 
been used, account  shall  be  taken  of  the supplier's declaration given for these goods  in 
accordance with this Article. 

2. 
The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
working or processing undergone in Algeria, Morocco, Tunisia or Turkey by the goods 
concerned  for  the  purpose  of  determining  whether  the  products  in  the  manufacture  of 
which  these  goods  are  used,  can  be  considered  as  products  originating  in  Turkey  or 
Tunisia and fulfil the other requirements of Appendix I to this Convention. 

3. 
A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
C on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the working or processing undergone in Algeria, Morocco, Tunisia or Turkey is expected 
to  remain  constant  for  considerable  periods  of  time,  he  may  provide  a  single  supplier's 
declaration to cover subsequent consignments of those goods, hereinafter referred to as a 
'long-term supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  D  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

5. 
The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 
all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

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Article 6 

Supporting documents 

Supplier's declaration proving the working or processing undergone in Turkey, Tunisia, 
Morocco  or  Algeria  by  materials  used,  made  out  in  one  of  these  countries,  shall  be 
treated  as  a  document  referred  to  in  Articles  16  (3)  and  21  (5)  of  the  Appendix  I  and 
Article 5 (6) of this Annex  used  for the purpose  of  proving  that  products  covered  by  a 
movement  certificate  EUR.1  or  an  origin  declaration  may  be  considered  as  products 
originating in Turkey or in Tunisia and fulfil the other requirements of Appendix I to this 
Convention. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In order to ensure the proper application of this Annex, Turkey and Tunisia shall assist 
each other, through the competent customs authorities, in checking the authenticity of the 
movement  certificates  EUR.1,  the  origin  declarations  or  the  supplier's  declarations  and 
the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

1. 
Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

2. 
For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 

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declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

Turkey  and  Tunisia  shall  take  all  necessary  steps  to  ensure  that  products  traded 
1. 
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 way of derogation from paragraph 1, when products originating in Turkey or 
Tunisia  are  imported  into  a  free  zone  under  cover  of  a  proof  of  origin  and  undergo 
treatment or processing, the authorities concerned shall issue a new movement certificate 
EUR.1 at the exporter's request, if the treatment or processing undergone complies with 
the provisions of this Convention. 

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ANNEX XI 

Trade between the EFTA States and the Republic of Tunisia 

Article 1 

Goods  having  acquired  origin  by  application  of  the  provisions  foreseen  in  this  Annex 
shall be excluded from cumulation as referred to in Article 3 of Appendix I. 

Article 2 

Cumulation in an EFTA State 

For the purpose of implementing Article 2 (1) (b) of Appendix I, working or processing 
carried out in Tunisia shall be considered as having been carried out in an EFTA State 
when  the  products  obtained  undergo  subsequent  working  or  processing  in  an  EFTA 
State. Where, pursuant to this provision, the originating products are obtained in two or 
more of the Parties concerned, they shall be considered as originating in an EFTA State 
only if the working or processing goes beyond the operations referred to in Article 6 of 
Appendix I. 

Article 3 

Cumulation in Tunisia 

For the purpose of implementing Article 2 (1) (b) of Appendix I, working or processing 
carried out in the EFTA States shall be considered as having been carried out in Tunisia 
when  the  products  obtained  undergo  subsequent  working  or  processing  in  Tunisia. 
Where, pursuant to this provision, the originating products are obtained in two or more of 
the  Parties  concerned,  they  shall  be  considered  as  originating  in  Tunisia  only  if  the 
working or processing goes beyond the operations referred to in Article 6 of Appendix I.  

Article 4 

Proofs of origin 

1. 
Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate 
EUR.1 shall be issued by the customs authorities of an EFTA State or of Tunisia if the 
products  concerned  can  be  considered  as  products  originating  in  an  EFTA  State  or  in 
Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, 
and fulfil the other requirements of Appendix I. 

Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration 
2. 
may be made out if the products concerned may be considered as products originating in 
an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 
and 3 of this Annex, and fulfil the other requirements of Appendix I. 

Article 5 

Supplier's declaration 

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1. 
When  a  movement  certificate  EUR.1  is  issued,  or  an  origin  declaration  is  made 
out, in an EFTA State or in Tunisia for originating products, in the manufacture of which 
goods  coming  from  Tunisia  or  the  EFTA  States  which  have  undergone  working  or 
processing in these countries without having obtained preferential originating status, have 
been used, account  shall  be  taken  of  the supplier's declaration given for these goods  in 
accordance with this Article. 

2. 
The supplier's declaration referred to in paragraph 1 shall serve as evidence of the 
working or processing undergone in Tunisia or the ETFA States by the goods concerned 
for the purpose of determining whether the products in the manufacture of which these 
goods are used, may be considered as products originating in the EFTA States or Tunisia 
and fulfil the other requirements of Appendix I. 

3. 
A separate supplier's declaration shall, except in cases provided in paragraph 4, be 
made out by the supplier for each consignment of goods in the form prescribed in Annex 
E on a sheet of paper annexed to the invoice, the delivery note or any other commercial 
document  describing  the  goods  concerned  in  sufficient  detail  to  enable  them  to  be 
identified. 

4. 
Where  a  supplier  regularly  supplies  a  particular  customer  with  goods  for  which 
the working or processing undergone in Tunisia or the EFTA States is expected to remain 
constant for considerable periods of time, he may provide a single supplier's declaration 
to cover subsequent consignments of those goods, hereinafter referred to as a 'long-term 
supplier's declaration'. 

A long-term supplier's declaration may normally be valid for a period of up to one year 
from  the  date  of  making  out  the  declaration.  The  customs  authorities  of  the  country 
where  the  declaration  is  made  out  lay  down  the  conditions  under  which  longer  periods 
may be used. 

The  long-term  supplier's  declaration  shall  be  made  out  by  the  supplier  in  the  form 
prescribed  in  Annex  F  and  shall  describe  the  goods  concerned  in  sufficient  detail  to 
enable them to be identified. It shall be provided to the customer concerned before he is 
supplied with the first consignment of goods covered by this declaration or together with 
his first consignment. 

The  supplier  shall  inform  his  customer  immediately  if  the  long-term  supplier's 
declaration is no longer applicable to the goods supplied. 

5. 
The  supplier's  declaration  referred  to  in  paragraphs  3  and  4  shall  be  typed  or 
printed using one of the languages in which the Agreement is drawn up, in accordance 
with the provisions of the national law of the country where it is made out, and shall bear 
the  original  signature  of  the  supplier  in  manuscript.  The  declaration  may  also  be 
handwritten; in such a case, it shall be written in ink in printed characters. 

6. 
The supplier making out a declaration must be prepared to submit at any time, at 
the request of the customs authorities of the country where the declaration is made out, 
all  appropriate  documents  proving  that  the  information  given  on  this  declaration  is 
correct. 

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Article 6 

Supporting documents 

Supplier's declaration proving the working or processing undergone in the EFTA States 
or  Tunisia  by  materials  used,  made  out  in  one  of  these  countries,  shall  be  treated  as  a 
document referred to in Articles 16 (3) and 21 (5) of Appendix I and Article 5 (6) of this 
Annex used for the purpose of proving that products covered by a movement certificate 
EUR.1  or  an  origin  declaration  may  be  considered  as  products  originating  in  the  an 
EFTA State or in Tunisia and fulfil the other requirements of Appendix I. 

Article 7 

Preservation of supplier's declaration 

The supplier making out a supplier's declaration shall keep for at least three years copies 
of  the  declaration  and  of  the  invoice,  delivery  notes  or  other  commercial  document  to 
which this declaration is annexed as well as the documents referred to in Article 5 (6) of 
this Annex. 

The  supplier  making  out  a  long-term  supplier's  declaration  shall  keep  for  at  least  three 
years copies of the declaration and of all the invoices, delivery notes or other commercial 
documents concerning goods covered by that declaration sent to the customer concerned, 
as  well  as  the  documents  referred  to  in  Article  5  (6)  of  this  Annex.  This  period  shall 
begin from the date of expiry of validity of the long-term supplier's declaration. 

Article 8 

Administrative co-operation 

In  order  to  ensure  the  proper  application  of  this  Annex,  the  EFTA  States  and  Tunisia 
shall  assist  each  other,  through  the  competent  customs  authorities,  in  checking  the 
authenticity of the movement certificates EUR.1, the origin declarations or the supplier's 
declarations and the correctness of the information given in these documents. 

Article 9 

Verification of supplier's declarations 

Subsequent  verifications  of  supplier's  declarations  or  long-term  supplier's 
1. 
declarations  may  be  carried  out  at  random  or  whenever  the  customs  authorities  of  the 
country  where  such  declarations  have  been  taken  into  account  to  issue  a  movement 
certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the 
authenticity  of  the  document  or  the  correctness  of  the  information  given  in  this 
document. 

For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
2. 
authorities of the country referred to in paragraph 1 shall return the supplier's declaration 
and  invoice(s),  delivery  note(s)  or  other  commercial  documents  concerning  goods 
covered  by  this  declaration,  to  the  customs  authorities  of  the  country  where  the 

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declaration was made out, giving, where appropriate, the reasons of substance or form of 
the request for verification. 

They shall forward, in support of the request for subsequent verification, any documents 
and  information  that  have  been  obtained  suggesting  that  the  information  given  in  the 
supplier's declaration is incorrect. 

3. 
The  verification  shall  be  carried  out  by  the  customs  authorities  of  the  country 
where the supplier's declaration was made out. For this purpose, they shall have the right 
to  call  for  any  evidence  and  carry  out  any  inspection  of  the  supplier's  accounts  or  any 
other check which they consider appropriate. 

The  customs  authorities  requesting  the  verification  shall  be  informed  of  the 
4. 
results  thereof  as  soon  as  possible.  These  results  shall  indicate  clearly  whether  the 
information given in the supplier's declaration is correct and make it possible for them to 
determine  whether  and  to  what  extent  this  supplier's  declaration  could  be  taken  into 
account  for  issuing  a  movement  certificate  EUR.1  or  for  making  out  an  origin 
declaration. 

Article 10 

Sanctions 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  a 
preferential treatment for products. 

Article 11 

Free zones 

The EFTA States and Tunisia shall take all necessary steps to ensure that products 
1. 
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 way of derogation from paragraph 1, when products originating in an EFTA 
State  or  Tunisia  are  imported  into  a  free  zone  under  cover  of  a  proof  of  origin  and 
undergo treatment or processing, the authorities concerned shall issue a new movement 
certificate  EUR.1  at  the  exporter's  request,  if  the  treatment  or  processing  undergone 
complies with the provisions of this Convention. 

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ANNEX XII 

Trade in the framework of the free trade agreement among the Mediterranean 
Arab countries (Agadir Agreement) 

Products  obtained  in  the  countries  members  to  the  free  trade  agreement  among  the 
Mediterranean Arab countries (Agadir Agreement) from materials from chapters 1 to 24 
of  the  Harmonised  System  are  excluded  from  diagonal  cumulation  with  the  other 
contracting parties, when trade for these materials is not liberalised in the framework of 
the  free  trade  agreements  concluded  between  the  country  of  final  destination  and  the 
country of origin of the materials used for the manufacturing of this product. 

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ANNEX A 

Supplier's declaration for goods which have undergone working or processing in the 
European Union, Algeria, Morocco or Tunisia without having obtained preferential 
originating status 

The supplier’s 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. 

SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in the European Union, Algeria, 
Morocco or Tunisia without having obtained preferential originating status 

I, the undersigned, supplier of the goods covered by the annexed document, declare that: 

1. The following materials which do not originate in the European Union, Algeria, Morocco 
or  Tunisia  have  been  used  in  the  European  Union,  Algeria,  Morocco  or  Tunisia  to  produce 
these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (1) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (2) 

materials used (2)(3) 

Total

2.  All  the  other  materials  used  in  the  European  Union,  Algeria,  Morocco  or  Tunisia  to 
produce these goods originate in the European Union, Algeria, Morocco or Tunisia; 

3. The following goods have undergone working or processing outside the European Union, 
Algeria, Morocco or Tunisia in accordance with Article 11 of Appendix I to this Convention 
and have acquired the following total added value there: 

Description of the goods supplied 

Total  added  value  acquired  outside 
European  

the 

Union, Algeria, Morocco or Tunisia (4) 

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(Place and date) 

(Address  and  signature  of  the  supplier;  in  addition  the  name  of 
the person signing the declaration has to be indicated in clear script) 

(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(2) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses fabric 
imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union 
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value 
of such yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(3) '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  European  Union,  Algeria,  Morocco  or  Tunisia.  The  exact 
value for each non-originating material used be given per unit of the goods specified in the first column. 

(4) 'Total added value' shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all 
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per unit 
of the goods specified in the first column. 

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ANNEX B 

Long-term supplier’s declaration for goods which have undergone working or 
processing in the European Union, Algeria, Morocco or Tunisia without having obtained 
preferential originating status 

The long-term supplier’s 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. 

LONG-TERM SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in the European Union, Algeria, 
Morocco or Tunisia without having obtained preferential originating status 

I,  the  undersigned,  supplier  of  the  goods  covered  by  this  document,  which  are  regularly 
supplied to ……………………………………… (1) declare that: 

1. The following materials which do not originate in the European Union, Algeria, Morocco, 
or  Tunisia  have  been  used  in  the  European  Union,  Algeria,  Morocco  or  Tunisia  to  produce 
these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (2) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (3) 

materials used (3)(4) 

Total

2.  All  the  other  materials  used  in  the  European  Union,  Algeria,  Morocco  or  Tunisia  to 
produce these goods originate in the European Union, Algeria, Morocco or Tunisia; 

3. The following goods have undergone working or processing outside the European Union, 
Algeria, Morocco or Tunisia in accordance with Article 11 of Appendix I to this Convention 
and have acquired the following total added value there: 

Description of the goods supplied 

Total  added  value  acquired  outside 
European 

the 

Union, Algeria, Morocco or Tunisia (5) 

EN 

188 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
This  declaration  is  valid  for  all  subsequent  consignments  of  these  goods  dispatched 
from……………………………………………………………… 

to………………………………………………………………....(6) 

to 
I  undertake 
declaration is no longer valid. 

inform…………………………………………….(1) 

immediately 

if 

this 

…………………………………… 

(Place and date) 

…………………………………… 

…………………………………… 

…………………………………… 

(Address and signature of the supplier; 

in addition the name of the person signing 

the declaration has to be indicated in clear script) 

(1) Name and address of the customer 

(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(3) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses fabric 
imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union 
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value 
of such yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(4) '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  European  Union,  Algeria,  Morocco  or  Tunisia.  The  exact 
value for each non-originating material used be given per unit of the goods specified in the first column. 

(5) ) 'Total added value' shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all 
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per unit 
of the goods specified in the first column. 

(6) Insert dates. The period of validity of the long term supplier's declaration should not normally exceed 12 months, subject to the conditions 
laid down by the customs authorities of the country where the long term supplier's declaration is made out. 

EN 

189 

   EN 

 
ANNEX C 

Supplier's declaration for goods which have undergone working or processing in 
Turkey, Algeria, Morocco or Tunisia without having obtained preferential originating 
status 

The supplier’s 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. 

SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in Turkey, Algeria, Morocco or 
Tunisia without having obtained preferential originating status 

I, the undersigned, supplier of the goods covered by the annexed document, declare that: 

1.  The  following  materials  which  do  not  originate  in  Turkey,  Algeria,  Morocco  or  Tunisia 
have been used in Turkey, Algeria, Morocco or Tunisia to produce these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (1) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (2) 

materials used (2)(3) 

Total

2. All the other materials used in Turkey, Algeria, Morocco or Tunisia to produce these goods 
originate in Turkey, Algeria, Morocco or Tunisia; 

3.  The  following  goods  have  undergone  working  or  processing  outside  Turkey,  Algeria, 
Morocco or Tunisia in accordance with Article 11 of Appendix I to this Convention and have 
acquired the following total added value there: 

Description of the goods supplied 

Total added value acquired outside Turkey,  

Algeria, Morocco or Tunisia (4) 

(Place and date) 

EN 

190 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Address  and  signature  of  the  supplier;  in  addition  the  name  of 
the person signing the declaration has to be indicated in clear script) 

(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(2) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric 
imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to describe in his 
declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(3) '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 Turkey, Algeria, Morocco or Tunisia. The exact value for each 
non-originating material used be given per unit of the goods specified in the first column. 

(4)  'Total  added  value'  shall  mean  all  costs  accumulated  outside  Turkey,  Algeria,  Morocco  or  Tunisia,  including  the  value  of  all  materials 
added there. The exact total added value acquired outside Turkey, Algeria, Morocco or Tunisia must be given per unit of the goods specified 
in the first column. 

EN 

191 

   EN 

 
 
 
 
 
 
 
ANNEX D 

Long-term supplier’s declaration for goods which have undergone working or 
processing in Turkey, Algeria, Morocco or Tunisia without having obtained preferential 
originating status 

The long-term supplier’s 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. 

LONG-TERM SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in Turkey, Algeria, Morocco or 
Tunisia without having obtained preferential originating status 

I,  the  undersigned,  supplier  of  the  goods  covered  by  this  document,  which  are  regularly 
supplied to ……………………………………… (1) declare that: 

1.  The  following  materials  which  do  not  originate  in  Turkey,  Algeria,  Morocco,  or  Tunisia 
have been used in Turkey, Algeria, Morocco or Tunisia to produce these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (2) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (3) 

materials used (3)(4) 

Total

2. All the other materials used in Turkey, Algeria, Morocco or Tunisia to produce these goods 
originate in Turkey, Algeria, Morocco or Tunisia; 

3.  The  following  goods  have  undergone  working  or  processing  outside  Turkey,  Algeria, 
Morocco or Tunisia in accordance with Article 11 of Appendix I to this Convention and have 
acquired the following total added value there: 

Description of the goods supplied 

Total added value acquired outside Turkey, 

Algeria, Morocco or Tunisia (5) 

EN 

192 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
This  declaration  is  valid  for  all  subsequent  consignments  of  these  goods  dispatched 
from……………………………………………………………… 

to………………………………………………………………....(6) 

to 
I  undertake 
declaration is no longer valid. 

inform…………………………………………….(1) 

immediately 

if 

this 

…………………………………… 

(Place and date) 

…………………………………… 

…………………………………… 

…………………………………… 

(Address and signature of the supplier; 

in addition the name of the person signing 

the declaration has to be indicated in clear script) 

(1) Name and address of the customer 

(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(3) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric 
imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to describe in his 
declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(4) 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 Turkey, Algeria, Morocco or Tunisia. The exact value for each 
non-originating material used be given per unit of the goods specified in the first column. 

(5)  Total  added  value'  shall  mean  all  costs  accumulated  outside  Turkey,  Algeria,  Morocco  or  Tunisia,  including  the  value  of  all  materials 
added there. The exact total added value acquired outside Turkey, Algeria, Morocco or Tunisia must be given per unit of the goods specified 
in the first column. 

(6) Insert dates. The period of validity of the long term supplier's declaration should not normally exceed 12 months, subject to the conditions 
laid down by the customs authorities of the country where the long term supplier's declaration is made out. 

EN 

193 

   EN 

 
ANNEX E 

Supplier's declaration for goods which have undergone working or processing in an 
EFTA State or Tunisia without having obtained preferential originating status 

The supplier’s 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. 

SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in an EFTA State or Tunisia 
without having obtained preferential originating status 

I, the undersigned, supplier of the goods covered by the annexed document, declare that: 

1. The following materials which do not originate in an EFTA State or Tunisia have been used 
in an EFTA State or Tunisia to produce these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (1) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (2) 

materials used (2)(3) 

Total

2. All the other materials used in an EFTA State or Tunisia to produce these goods originate 
in an EFTA State or Tunisia; 

3.  The  following  goods  have  undergone  working  or  processing  outside  an  EFTA  State  or 
Tunisia in accordance with Article 11 of Appendix I to this Convention and have acquired the 
following total added value there: 

Description of the goods supplied 

Total added value acquired outside an EFTA  

State or Tunisia (4) 

(Place and date) 

EN 

194 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Address  and  signature  of  the  supplier;  in  addition  the  name  of 
the person signing the declaration has to be indicated in clear script) 

(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(2) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric 
imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State supplier to 
describe in his declaration the non-originating  material used as yarn, without  it being necessary to indicate  the heading and value of such 
yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(3) '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  an  EFTA  State  or  Tunisia.  The  exact  value  for  each  non-
originating material used be given per unit of the goods specified in the first column. 

(4) 'Total added value' shall mean all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. 
The exact total added value acquired outside an EFTA State or Tunisia  must be given per unit of the goods specified in the first column.

EN 

195 

   EN 

 
 
 
 
 
ANNEX F 

Long-term supplier’s declaration for goods which have undergone working or 
processing in an EFTA State or Tunisia without having obtained preferential 
originating status 

The long-term supplier’s 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. 

LONG-TERM SUPPLIER’S DECLARATION 

for goods which have undergone working or processing in an EFTA State or Tunisia 
without having obtained preferential originating status 

I,  the  undersigned,  supplier  of  the  goods  covered  by  this  document,  which  are  regularly 
supplied to ……………………………………… (1) declare that: 

1. The following materials which do not originate in an EFTA State or Tunisia have been used 
in an EFTA State or Tunisia to produce these goods: 

Description of the  

Description of  

Heading of  

Value of  

goods supplied (2) 

non-originating  

non-originating 

non-originating  

materials used 

materials used (3) 

materials used (3)(4) 

Total

2. All the other materials used in an EFTA State or Tunisia to produce these goods originate 
in an EFTA State or Tunisia; 

3.  The  following  goods  have  undergone  working  or  processing  outside  an  EFTA  State  or 
Tunisia in accordance with Article 11 of Appendix I to this Convention and have acquired the 
following total added value there: 

Description of the goods supplied 

Total added value acquired outside an EFTA 

State or Tunisia (5) 

EN 

196 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
This  declaration  is  valid  for  all  subsequent  consignments  of  these  goods  dispatched 
from……………………………………………………………… 

to………………………………………………………………....(6) 

to 
I  undertake 
declaration is no longer valid. 

inform…………………………………………….(1) 

immediately 

if 

this 

…………………………………… 

(Place and date) 

…………………………………… 

…………………………………… 

…………………………………… 

(Address and signature of the supplier; 

in addition the name of the person signing 

the declaration has to be indicated in clear script) 

(1) Name and address of the customer 

(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to 
goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them. 

Example: 

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 
8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The 
models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of 
the  models  to  make  it  possible  for  the  manufacturer  of  washing  machines  to  make  a  correct  assessment  of  the  originating  status  of  his 
products depending on which model of electrical motor he uses. 

(3) The indications requested in these columns should only be given if they are necessary. 

Examples: 

The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric 
imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State supplier to 
describe in his declaration the non-originating  material used as yarn, without  it being necessary to indicate  the heading and value of such 
yarn. 

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column 'bars of iron'. 
Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to 
a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars. 

(4) 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  an  EFTA  State  or  Tunisia.  The  exact  value  for  each  non-
originating material used be given per unit of the goods specified in the first column. 

(5) Total added value' shall mean all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The 
exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column. 

(6) Insert dates. The period of validity of the long term supplier's declaration should not normally exceed 12 months, subject to the conditions 
laid down by the customs authorities of the country where the long term supplier's declaration is made out. 

EN 

197 

   EN