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be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
 Article 18
 Movement certificates EUR.1 or EUR-MED issued retrospectively
 1. Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after exportation of the products to which it relates if:
 (a)
 it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
 or
 (b)
 it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons.
 2. Notwithstanding Article 17(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 17(5) are satisfied.
 3. For the implementation of paragraphs 1 and 2, the exporter shall 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.
 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.
 5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed 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]’
 6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.
 Article 19
 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 shall be endorsed with the following word in English:
 ‘DUPLICATE’
 3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.
 4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take effect as from that date.
 Article 20
 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 the Community or in Algeria, 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 the Community or Algeria. The replacement movement certificate(s)


text:
EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
 Article 21
 Accounting segregation
 1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (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.
 3. The customs authorities may make the grant of authorisation referred to in paragraph 1 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 Protocol.
 Article 22
 Conditions for making out an invoice declaration or an invoice declaration EUR-MED
 1. An invoice declaration or an invoice declaration EUR-MED as referred to in Article 16(1)(c) may be made out:
 (a)
 by an approved exporter within the meaning of Article 23,
 or
 (b)
 by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
 2. Without prejudice to paragraph 3, an invoice declaration may be made out in the following cases:
 —
 if the products concerned may be considered as products originating in the Community, or in Algeria, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol;
 —
 if the products concerned may be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin;
 —
 if the products concerned may be considered as products originating in the Community or in Algeria, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements

type: contracts

jurisdiction: EU


text:
of this Protocol.
 3. An invoice declaration EUR-MED may be made out if the products concerned may be considered as products originating in the Community, in Algeria or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
 —
 cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or
 —
 the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or
 —
 the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.
 4. An invoice declaration EUR-MED shall contain one of the following statements in English:
 —
 if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
 ‘CUMULATION APPLIED WITH ...’ (name of the country/countries)
 —
 if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
 ‘NO CUMULATION APPLIED’
 5. The exporter making out an invoice declaration or an invoice declaration EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
 6. An invoice declaration or an invoice 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 IVa 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. Invoice declarations and invoice declarations EUR-MED shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
 8. An invoice declaration or an invoice 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 23
 Approved exporter
 1. The customs authorities of the exporting country may authorise any exporter (hereinafter referred to as ‘approved exporter’) who makes frequent shipments of products


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under the Agreement to make out invoice declarations or invoice 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 Protocol.
 2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
 3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration or on the invoice declaration EUR-MED.
 4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
 5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
 Article 24
 Validity of proof of origin
 1. A proof of origin shall be valid for four months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
 3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
 Article 25
 Submission of proof of origin
 Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
 Article 26
 Importation by instalments
 Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the 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 27
 Exemptions from proof of origin
 1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and


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have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
 3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
 Article 27a
 Supplier's declaration
 1. When a movement certificate EUR.1 is issued, or an invoice declaration is made out, in the Community or Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the Community 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 the Community 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 Community or Algeria and fulfil the other requirements of this Protocol.
 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 V 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 Community 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 VI 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


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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.
 Article 28
 Supporting documents
 The documents referred to in Articles 17(3), 22(5) and 27a(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in Algeria or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol and that the information given in a supplier's declaration is correct, may consist inter alia of the following:
 (a)
 direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
 (b)
 documents proving the originating status of materials used, issued or made out in the Community or in Algeria where these documents are used in accordance with national law;
 (c)
 documents proving the working or processing of materials in the Community or in Algeria, issued or made out in the Community or in Algeria, where these documents are used in accordance with national law;
 (d)
 movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in Algeria in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol;
 (e)
 appropriate evidence concerning working or processing undergone outside the Community or Algeria by application of Article 12, proving that the requirements of that Article have been satisfied;
 (f)
 supplier's declaration proving the working or processing undergone in the Community, Tunisia, Morocco or Algeria by materials used, made out in one of these countries.
 Article 29
 Preservation of proof of origin, supplier's declarations and supporting documents
 1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three years the documents referred to in Article 17(3).
 2. The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years


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a copy of this invoice declaration as well as the documents referred to in Article 22(5).
 2a. 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 27a(6).
 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 27a(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration
 3. The customs authorities of the exporting country issuing a movement certificate EUR.1 or EUR-MED shall keep for at least three years the application form referred to in Article 17(2).
 4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and EUR-MED and the invoice declarations and invoice declarations EUR-MED submitted to them.
 Article 30
 Discrepancies and formal errors
 1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
 2. 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 31
 Amounts expressed in euro
 1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of Algeria. and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
 2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
 4. A country may round up or down the amount resulting from the conversion into its national


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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 Association Committee at the request of the Community or of Algeria. When carrying out this review, the Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
 TITLE VI
 ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
 Article 32
 Mutual assistance
 1. The customs authorities of the Member States of the Community and of Algeria shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and invoice declarations EUR-MED or supplier's declarations.
 2. In order to ensure the proper application of this Protocol, the Community and Algeria shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, invoice declarations and the invoice declarations EUR-MED or the supplier's declarations and the correctness of the information given in these documents.
 Article 33
 Verification of proofs of origin
 1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
 2. For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country 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 country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
 4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting


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the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
 5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the Community, in Algeria or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
 6. If in cases of reasonable doubt there is no reply within 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 33a
 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 invoice 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 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 for 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.
 4. The customs authorities requesting the verification shall be informed of the 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 invoice declaration.
 Article 34
 Dispute settlement
 Where disputes arise in relation to the verification procedures of Articles 33 and 33a which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Association Committee.
 In all cases the settlement of disputes between


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the importer and the customs authorities of the importing country shall take place under the legislation of that country.
 Article 35
 Penalties
 Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
 Article 36
 Free zones
 1. The Community and Algeria shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
 2. By way of derogation from paragraph 1, when products originating in the Community or in 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 or EUR-MED at the exporter's request, if the treatment or processing undergone complies with the provisions of this Protocol.
 TITLE VII
 CEUTA AND MELILLA
 Article 37
 Application of the Protocol
 1. The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
 2. Products originating in Algeria, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Algeria shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
 3. For the purpose of applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.
 Article 38
 Special conditions
 1. Providing they have been transported directly in accordance with Article 13, the following shall be considered as:
 (1)
 products originating in Ceuta and Melilla:
 (a)
 products wholly obtained in Ceuta and Melilla;
 (b)
 products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
 (i)
 the said products have undergone sufficient working or processing within the meaning of Article 6;
 or that
 (ii)
 those products originate in Algeria or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7;
 (2)
 products originating in Algeria:
 (a)
 products wholly obtained in Algeria;
 (b)
 products obtained in Algeria, in the manufacture of which products other than those referred to in (a) are used, provided that:
 (i)
 the said products have undergone sufficient working or processing within the meaning of Article 6;
 or that
 (ii)
 those products originate in Ceuta and Melilla or in the Community, provided that they


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have been submitted to working or processing which goes beyond the operations referred to in Article 7.
 2. Ceuta and Melilla shall be considered as a single territory.
 3. The exporter or his authorised representative shall enter ‘Algeria’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice 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 invoice declarations or on invoice declarations EUR-MED.
 4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
 TITLE VIII
 FINAL PROVISIONS
 Article 39
 Amendments to the Protocol
 The Association Council may decide to amend the provisions of this Protocol.
 Article 40
 Transitional provision for goods in transit or storage
 The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the Community or in Algeria in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within four months of the said date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.
 (1) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area.
 ANNEX I
 Introductory notes to the list in Annex II
 Note 1:
 The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
 Note 2:
 2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
 2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
 2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the


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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 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.
 Example:
 An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex72 24.
 If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex72 24 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
 3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
 3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
 However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
 3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
 Example:
 The rule for fabrics of headings 5208 to 5212 provides that natural fibres may


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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 the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
 Note 4:
 4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
 4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
 4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
 4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
 Note 5:
 5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of


text:
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,
 —
 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.
 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:


text:
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.
 5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
 5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
 Note 6:
 6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
 6.2. Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
 Example:
 If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
 6.3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
 Note 7:
 7.1. For the purposes of headings ex27 07, 2713 to 2715, ex29 01, ex29 02 and ex34 03, 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.
 7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
 (a)
 vacuum-distillation;
 (b)
 redistillation by a very thorough fractionation process;
 (c)
 cracking;
 (d)
 reforming;
 (e)
 extraction by means of selective solvents;
 (f)
 the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
 (g)
 polymerisation;
 (h)
 alkylation;
 (ij)
 isomerisation;


text:
(k)
 in respect of heavy oils of heading ex27 10 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);
 (l)
 in respect of products of heading 2710 only, deparaffining by a process other than filtering;
 (m)
 in respect of heavy oils of heading ex27 10 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 ex27 10 (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 ex27 10 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;
 (o)
 in respect of heavy oils other than gas oils and fuel oils of heading ex27 10 only, 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 ex27 12 only, de-oiling by fractional crystallisation.
 7.3. For the purposes of headings ex27 07, 2713 to 2715, ex29 01, ex29 02 and ex34 03, 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.
 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
 The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
 HS heading
 Description of product
 Working or processing, carried out on non-originating materials, which confers originating status
 (1)
 (2)
 (3) or (4)
 Chapter 1
 Live animals
 All the animals of Chapter 1 shall be wholly obtained
 Chapter 2
 Meat and edible meat offal
 Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
 Chapter 3
 Fish and crustaceans, molluscs and other aquatic invertebrates
 Manufacture in which all the materials of Chapter 3 used are wholly obtained
 ex Chapter 4
 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
 Manufacture in which all the materials of Chapter 4 used are wholly obtained
 0403
 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
 Manufacture


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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:
 Manufacture in which all the materials of Chapter 5 used are wholly obtained
 ex05 02
 Prepared pigs', hogs' or boars' bristles and hair
 Cleaning, disinfecting, sorting and straightening of bristles and hair
 Chapter 6
 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
 Manufacture in which:
 —
 all the materials of Chapter 6 used are wholly obtained, and
 —
 the value of all the materials used does not exceed 50 % of the ex-works price of the product
 Chapter 7
 Edible vegetables and certain roots and tubers
 Manufacture in which all the materials of Chapter 7 used are wholly obtained
 Chapter 8
 Edible fruit and nuts; peel of citrus fruits or melons
 Manufacture in which:
 —
 all the fruit and nuts used are wholly obtained, and
 —
 the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
 ex Chapter 9
 Coffee, tea, maté and spices; except for:
 Manufacture in which all the materials of Chapter 9 used are wholly obtained
 0901
 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
 Manufacture from materials of any heading
 0902
 Tea, whether or not flavoured
 Manufacture from materials of any heading
 ex09 10
 Mixtures of spices
 Manufacture from materials of any heading
 Chapter 10
 Cereals
 Manufacture in which all the materials of Chapter 10 used are wholly obtained
 ex Chapter 11
 Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
 Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
 ex11 06
 Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
 Drying and milling of leguminous vegetables of heading 0708
 Chapter 12
 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
 Manufacture in which all the materials of Chapter 12 used are wholly obtained
 1301
 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
 Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
 1302
 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
 –
 Mucilages and thickeners, modified, derived from vegetable products
 Manufacture from non-modified mucilages and thickeners
 –
 Other
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works


text:
price of the product
 Chapter 14
 Vegetable plaiting materials; vegetable products not elsewhere specified or included
 Manufacture in which all the materials of Chapter 14 used are wholly obtained
 ex Chapter 15
 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
 Manufacture from materials of any heading, except that of the product
 1501
 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
 –
 Fats from bones or waste
 Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
 –
 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
 1502
 Fats of bovine animals, sheep or goats, other than those of heading 1503
 –
 Fats from bones or waste
 Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
 –
 Other
 Manufacture in which all the materials of Chapter 2 used are wholly obtained
 1504
 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
 –
 Solid fractions
 Manufacture from materials of any heading, including other materials of heading 1504
 –
 Other
 Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
 ex15 05
 Refined lanolin
 Manufacture from crude wool grease of heading 1505
 1506
 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
 –
 Solid fractions
 Manufacture from materials of any heading, including other materials of heading 1506
 –
 Other
 Manufacture in which all the materials of Chapter 2 used are wholly obtained
 1507 to 1515
 Vegetable oils and their fractions:
 –
 Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
 Manufacture from materials of any heading, except that of the product
 –
 Solid fractions, except for that of jojoba oil
 Manufacture from other materials of headings 1507 to 1515
 –
 Other
 Manufacture in which all the vegetable materials used are wholly obtained
 1516
 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
 Manufacture 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
 1517
 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
 Manufacture in which:
 —
 all the materials of Chapters 2 and 4 used are wholly obtained, and
 —
 all


text:
the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
 Chapter 16
 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
 Manufacture:
 —
 from animals of Chapter 1, and/or
 —
 in which all the materials of Chapter 3 used are wholly obtained
 ex Chapter 17
 Sugars and sugar confectionery; except for:
 Manufacture from materials of any heading, except that of the product
 ex17 01
 Cane or beet sugar and chemically pure sucrose, 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
 1702
 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
 –
 Chemically-pure maltose and fructose
 Manufacture from materials of any heading, including other materials of heading 1702
 –
 Other sugars in solid form, containing added flavouring or colouring matter
 Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 –
 Other
 Manufacture in which all the materials used are originating
 ex17 03
 Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
 Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 1704
 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
 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
 –
 Malt extract
 Manufacture from cereals of Chapter 10
 –
 Other
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 1902
 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
 –


text:
Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
 Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
 –
 Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
 Manufacture in which:
 —
 all the cereals and 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
 1903
 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
 1904
 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
 Manufacture:
 —
 from materials of any heading, except those of heading 1806,
 —
 in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and
 —
 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 1905
 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
 Manufacture from materials of any heading, except those of Chapter 11
 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
 ex20 01
 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
 ex20 04 and ex20 05
 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
 Manufacture from materials of any heading, except that of the product
 2006
 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
 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
 ex20 08
 –
 Nuts, not containing added sugar or spirits
 Manufacture in which the value of all the originating nuts and oil seeds of


text:
headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
 –
 Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
 Manufacture from materials of any heading, except that of the product
 –
 Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
 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
 2009
 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 ex Chapter 21
 Miscellaneous edible preparations; except for:
 Manufacture from materials of any heading, except that of the product
 2101
 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which all the chicory used is wholly obtained
 2103
 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
 –
 Sauces and preparations therefor; mixed condiments and mixed seasonings
 Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
 –
 Mustard flour and meal and prepared mustard
 Manufacture from materials of any heading
 ex21 04
 Soups and broths and preparations therefor
 Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
 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:
 —
 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
 2202
 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
 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
 2207


text:
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
 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
 2208
 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
 Manufacture:
 —
 from materials of any heading, except heading 2207 or 2208, and
 —
 in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
 ex Chapter 23
 Residues and waste from the food industries; prepared animal fodder; except for:
 Manufacture from materials of any heading, except that of the product
 ex23 01
 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
 Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
 ex23 03
 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
 Manufacture in which all the maize used is wholly obtained
 ex23 06
 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
 Manufacture in which all the olives used are wholly obtained
 2309
 Preparations of a kind used in animal feeding
 Manufacture in which:
 —
 all the cereals, sugar or molasses, meat or milk used are originating, and
 —
 all the materials of Chapter 3 used are wholly obtained
 ex Chapter 24
 Tobacco and manufactured tobacco substitutes; except for:
 Manufacture in which all the materials of Chapter 24 used are wholly obtained
 2402
 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
 ex24 03
 Smoking tobacco
 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of 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
 ex25 04
 Natural crystalline graphite, with enriched carbon content, purified and ground
 Enriching of the carbon content, purifying and grinding of crude crystalline graphite
 ex25 15
 Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
 Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
 ex25 16
 Granite, porphyry, basalt,


text:
sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
 Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
 ex25 18
 Calcined dolomite
 Calcination of dolomite not calcined
 ex25 19
 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
 Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
 ex25 20
 Plasters specially prepared for dentistry
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex25 24
 Natural asbestos fibres
 Manufacture from asbestos concentrate
 ex25 25
 Mica powder
 Grinding of mica or mica waste
 ex25 30
 Earth colours, calcined or powdered
 Calcination or grinding of earth colours
 Chapter 26
 Ores, slag and ash
 Manufacture from materials of any heading, except that of the product
 ex Chapter 27
 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
 Manufacture from materials of any heading, except that of the product
 ex27 07
 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
 Operations of refining and/or one or more specific process(es) (1)
 or
 Other operations in which all the materials used are classified within a heading other than that of the 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
 ex27 09
 Crude oils obtained from bituminous minerals
 Destructive distillation of bituminous materials
 2710
 Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
 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
 2711
 Petroleum gases and other gaseous hydrocarbons
 Operations of refining and/or one or more specific process(es) (2)
 or
 Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value


text:
does not exceed 50 % of the ex-works price of the product
 2712
 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
 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
 2713
 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
 Operations of refining and/or one or more specific process(es) (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
 2714
 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
 Operations of refining and/or one or more specific process(es) (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
 2715
 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
 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
 ex Chapter 28
 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex28 05
 ‘Mischmetall’
 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
 ex28 11
 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
 ex28 33
 Aluminium sulphate
 Manufacture in which the value of all the materials used does


text:
not exceed 50 % of the ex-works price of the product
 ex28 40
 Sodium perborate
 Manufacture from disodium tetraborate pentahydrate
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 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
 ex29 01
 Acyclic hydrocarbons for use as power or heating fuels
 Operations of refining and/or one or more specific process(es) (1)
 or
 Other operations in which all the materials used are classified within a heading other than that of the 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
 ex29 02
 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
 Operations of refining and/or one or more specific process(es) (1)
 or
 Other operations in which all the materials used are classified within a heading other than that of the 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
 ex29 05
 Metal alcoholates of alcohols of this heading and of ethanol
 Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 2915
 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex29 32
 –
 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of any heading
 Manufacture in which the value of all the materials used does not exceed 40


text:
% of the ex-works price of the product
 2933
 Heterocyclic compounds with nitrogen hetero-atom(s) only
 Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 2934
 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
 Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex29 39
 Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex Chapter 30
 Pharmaceutical products; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 3002
 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
 –
 Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
 Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 –
 Other
 – –
 Human blood
 Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 – –
 Animal blood prepared for therapeutic or prophylactic uses
 Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 – –
 Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
 Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 – –
 Haemoglobin, blood globulins and serum globulins
 Manufacture


text:
from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 – –
 Other
 Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 3003 and 3004
 Medicaments (excluding goods of heading 3002, 3005 or 3006):
 –
 Obtained from amikacin of heading 2941
 Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 –
 Other
 Manufacture:
 —
 from materials of any heading, except that of the product. However, materials of 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
 ex30 06
 Waste pharmaceuticals specified in note 4(k) to this Chapter
 The origin of the product in its original classification shall be retained
 ex Chapter 31
 Fertilizers; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex31 05
 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
 —
 sodium nitrate
 —
 calcium cyanamide
 —
 potassium sulphate
 —
 magnesium potassium sulphate
 Manufacture:
 —
 from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 32
 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works


text:
price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex32 01
 Tannins and their salts, ethers, esters and other derivatives
 Manufacture from tanning extracts of vegetable origin
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 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
 ex Chapter 33
 Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 3301
 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
 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 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 34
 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; 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
 ex34 03
 Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
 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


text:
not exceed 50 % of the ex-works price of the product
 3404
 Artificial waxes and prepared waxes:
 –
 With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 –
 Other
 Manufacture from materials of any heading, except:
 —
 hydrogenated oils having the character of waxes of heading 1516,
 —
 fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
 —
 materials of heading 3404
 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 35
 Albuminoidal substances; modified starches; glues; enzymes; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 3505
 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
 –
 Starch ethers and esters
 Manufacture from materials of any heading, including other materials of heading 3505
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture from materials of any heading, except those of heading 1108
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex35 07
 Prepared enzymes not elsewhere specified or included
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 Chapter 36
 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
 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 37
 Photographic or cinematographic goods; except for:
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed


text:
40 % of the ex-works price of the product
 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, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 3702
 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
 Manufacture from materials of any heading, except those of headings 3701 and 3702
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 3704
 Photographic plates, film paper, paperboard and textiles, exposed but not developed
 Manufacture from materials of any heading, except those of headings 3701 to 3704
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 38
 Miscellaneous chemical 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
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex38 01
 –
 Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 –
 Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
 Manufacture in which the value of all the materials of heading 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
 ex38 03
 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
 ex38 05
 Spirits of sulphate turpentine, purified
 Purification by distillation or refining of raw


text:
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
 ex38 06
 Ester gums
 Manufacture from resin acids
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex38 07
 Wood pitch (wood tar pitch)
 Distillation of wood tar
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 3808
 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 3809
 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 3810
 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 3811
 Anti-knock preparations, oxidation inhibitors, 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 additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
 Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
 –
 Other
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3812
 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3813
 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3814
 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
 3818
 Chemical elements doped for use in electronics, in the form of discs,


text:
wafers or similar forms; chemical compounds doped for use in electronics
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3819
 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 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
 3822
 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
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3823
 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
 –
 Industrial monocarboxylic fatty acids, acid oils from refining
 Manufacture from materials of any heading, except that of the product
 –
 Industrial fatty alcohols
 Manufacture from materials of any heading, including other materials of heading 3823
 3824
 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
 –
 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
 – –
 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
 – –
 Ion exchangers
 – –
 Getters for vacuum tubes
 – –
 Alkaline iron oxide for the purification of gas
 – –
 Ammoniacal gas liquors and spent oxide produced in coal gas purification
 – –
 Sulphonaphthenic acids, their water-insoluble salts and their esters
 – –
 Fusel oil and Dippel's oil
 – –
 Mixtures of salts having different anions
 – –
 Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
 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
 –
 Other
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 3901 to 3915
 Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out