CELEX: 
Language: en
Date: 1988-08-08 00:00:00
Title: Council Regulation (EEC) No 2426/88 of 24 May 1988 on the application of Decision No 1/88 of the EEC-Sweden Joint Committee amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Decision No 1/88 of the EEC-Sweden Joint Committee of 10 February 1988 amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

No L 216 / 1
8 . 8 . 88                          Official Journal of the European Communities
                                                            I
                                          (Acts whose publication is obligatory)
                                   COUNCIL REGULATION (EEC) No 2426/88
                                                    of 24 May 1988
                on the application of Decision No 1/88 of the EEC-Sweden Joint Committee amending
                Protocol 3 concerning the definition of the concept of 'originating products' and methods
                                              of administrative cooperation
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                        Whereas it is necessary to apply this Decision in the
                                                                Community,
 Having regard to the Treaty establishing the European
 Economic Community, and in particular Article 113              HAS ADOPTED THIS REGULATION :
 thereof,
                                                                                          Article 1
 Having regard to the proposal from the Commission,
                                                                Decision No 1 / 88 of the EEC-Sweden Joint Committee
 Whereas the Agreement between the European                     shall apply in the Community.
 Economic Community and the Kingdom of Sweden was
 signed on 22 July 1972 and entered into force on               The text of the Decision is attached to this Regulation.
 1 January 1973 ;
                                                                                          Article 2
 Whereas, by virtue of Article 28 of Protocol 3
 Concerning the definition of the concept of 'originating       This Regulation shall enter into force on the day of its
 products' and methods of administrative cooperation,           publication in the Official Journal of the European
 which forms an integral part of the above Agreement,            Communities
 the Joint Committee has adopted Decision No 1 /88
 amending Protocol 3 ;                                          It shall apply from 1 January 1988 .
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States .
                Done at Brussels, 24 May 1988 .
                                                                                      For the Council
                                                                                        The President
                                                                                     H.-D . GENSCHER
 ---documentbreak---                                                                                                                     8 . 8 . 88
No L 216/ 2                           Official Journal of the European Communities
                                     DECISION No 1 /88 OF THE EEC-SWEDEN
                                                  JOINT-COMMITTEE
                                                   of 10 February 1988
                amending Protocol 3 concerning the definition of the concept of 'originating products'
                                        and methods of administrative cooperation
THE JOINT COMMITTEE,                                             Whereas it is therefore appropriate for the proper func­
                                                                 tioning of the Agreement to incorporate in a single text
                                                                 all the provisions in question with a view to facilitating
                                                                 the work of users and customs administrations,
Having regard to the Agreement between the European
Economic Community and the Kingdom of Sweden,
signed in Brussels on 22 July 1972,
                                                                 HAS DECIDED AS FOLLOWS :
Having regard to Protocol 3 concerning the definition of
the concept of 'originating products' and methods af                                         Article 1
administrative cooperation, and in particular Article 28
thereof,
                                                                 The text of Protocol 3 as amended and supplemented by
                                                                 Decisions No 2/ 85, No 1 / 86, No 2/ 86, No 3/86, No
                                                                  1 / 87, No 2/87 and No 3/87 is hereby replaced by the
                                                                 text annexed to this Decision.
Whereas the origin rules contained in Protocol 3 are
based on the use of the Customs Cooperation Council
Nomenclature ; whereas the Customs Cooperation
Council approved the 'International Convention on the
                                                                                             Article 2
Harmonized Commodity Description and Coding
System' (hereinafter referred to as the harmonized
system) on 14 June 1983 ; whereas it is the intention that,       1 . Products which were exported before 1 January
as from 1 January 1988 , the harmonized system will               1988, accompanied by an EUR. 1 certificate, form
replace the current nomenclature for the purposes of             EUR. 2 or by an invoice containing the exporter's
international trade ; whereas it is therefore necessary to       declaration as provided for in Annex V to Protocol 3,
adopt the rules of origin contained in Protocol 3 so that        shall be considered as originating under the rules in force
they are based on the use of the harmonized system ;             on rjanuary 1988 .
                                                                 2.       EUR. 1 certificates, forms EUR. 2 or the invoices
Whereas, in the light of experience, the presentation of
the origin rules could be improved by grouping all the           containing the exporter's declaration as provided for in
                                                                 Annex V to Protocol 3, issued or made out before 1
exceptions to the basic change of heading rule into one
list and by providing detailed guidance on how it should         January 1988 under the rules in force before that date
be interpreted;                                                  shall be accepted up to and including 30 April 1988
                                                                  according to the rules in force when they were issued.
Whereas it is necessary to amend Articles 2, 5 and 6 and          Forms EUR. 2 fulfilling the conditions set out in Articles
the explanatory notes in Annex I as a consequence of the          8 ( 1 ) (b) and 14 of Protocol 3 to the Agreement between
adoption of a single list;                                       the European Economic Community and the Kingdom
                                                                 of Sweden in force on 30 June 1987, including forms
                                                                 EUR. 2 carrying the entry 'EFTA-SPAIN-TRADE' used
                                                                 in the framework of direct trade between Spain and
Whereas, for the purposes of implementing the                     Sweden or one of the five other countries mentioned in
Agreement, the rules of origin laid down, as regards             Article 2 of Protocol 3, may continue to be completed
both the conditions under which products acquire the              and accepted up to and including 30 June 1988 .
status of originating 'products and proof of such status
and the detailed rules for verifying it in accordance with
the said Protocol, have been amended by a number of
EEC-Sweden Joint Committee Decisions ; whereas other              3 . LT certificates issued before 1 January 1988, under
Decisions of the said EEC-Sweden Joint Committee                 the rules applicable before that date, shall be accepted
have introduced certain procedures simplifying                   within their period of validity where this expires on or
implementation of that Protocol ;                                 after 1 January 1988 .
 ---pagebreak---                                                                                                                 No L 216 / 3
8 . 8 . 88                             Official Journal of the European Communities
                                                                                          Article 3
Invoices made out on or after 1 January 1988 referring
to an LT certificate, issued before 1 January 1988, shall         This Decision shall apply from 1 January 1988 .
be accepted within the four months following the expiry
date of the LT certificate given on these invoices.
                                                                  Done at Brussels, 10 February 1988 .
4. The provisions of Article 9 (5) and (6) of Protocol                                            For the Joint Committee
 3 shall also apply in the cases of goods exported before 1
January 1988 and retrospective or duplicate EUR. 1                                                      The President
 certificates may be issued under the rules in force before                                            P. BENAVIDES
 that date .
 ---documentbreak--- NA ---documentbreak---                                      Official Journal of the European Communities                            8 . 8 . 88
No L 216/ 4
            Joint Declaration concerning the review of the changes to the origin rules as a result of the
                                         introduction of the harmonized system
            Where, following the amendments made to the Nomenclature, the new rules introduced by
            Decision No 1 /88 alter the substance of any rule existing prior to Decision No 1 /88, and it
            appears that such alteration results in a situation prejudicial to the interest of the sectors
            concerned, then, if one of the contracting parties so requests in the period up to and including
            31 December 1990, an examination shall be made as a matter of urgency by the Joint
            Committee, of the need to restore the substance of the rule concerned as it was before
            Decision No 1 / 88 .
            In any case the Joint Committee shall decide to restore, or not to restore, the sustance of the
            rule concerned within a period of three months of the request being made to it by either of the
            parties to the Agreement.
            If the substance of the rule concerned is restored, then the parties to the Agreement shall also
            provide the legal framework necessary to ensure that any customs duties paid on the products
            concerned imported after 1 January 1988 can be reimbursed.
 ---documentbreak--- NA ---documentbreak--- NA ---documentbreak---                                                                                                                      No L 216 / 5
8 . 8 . 88                               Official Journal of the European Communities
                                                         PROTOCOL 3
                 concerning the definition of the concept of 'originating products' and methods of administrative
                                                           cooperation
                             TITLE I                                     countries by virtue of provisions corresponding to
                                                                         those of Article 1 (1) (b) or (2) (b) of this Protocol
      Definition of the concept of 'originating products'                contained in the Agreements referred to above,
                                                                         provided that:
                             Article 1
                                                                          (a) only products originating in any of those five
 For the purpose of implementing the Agreement, and                           countries or in the Community or in Sweden
without prejudice to the provisions of Articles 2 and 3 of                    have been used in the course of the working or
 this Protocol, the following products shall be considered                    processing;
 as :
                                                                          (b) where a percentage rule limits, in the list in
 1 . products originating in the Community :                                  Annex III, the proportion in value of non-orig­
                                                                              inating products that can be incorporated under
      (a) products wholly obtained in the Community;                          certain circumstances, the added value has been
      (b) products obtained in the Community in the manu­                     acquired in each of the countries in accordance
           facture of which products other than those                         with the percentage rules and with the other rules
           referred to in (a) are used, provided that the said                contained in the said list, without any possibility
           products have undergone sufficient working or                      of cumulation from one country to another;
           processing within the meaning of Article 5. This
           condition shall not apply, however, to products
           which, within the meaning of this Protocol,                B. products originating in Sweden : those products
           originate in Sweden ;                                          referred to in Article 1 (2) which, after being
                                                                          exported from Sweden have undergone no working
 2. products originating in Sweden :                                      or processing in any one of these five countries or
                                                                          have undergone working or processing insufficient to
      (a) products wholly obtained in Sweden ;                            confer on them the status of products originating in
                                                                          any of those countries by virtue of provisions corre­
      (b) products obtained in Sweden in the manufacture                  sponding to those of Article 1 (1) (b) or (2) (b) of this
           of which products other than those referred to in              Protocol contained in the Agreements referred to
           (a) are used, provided that the said products have             above, provided that :
           undergone sufficient working or processing within
           the meaning of Article 5. This condition shall not
           apply, however, to products which, within the                  (a) only products originating in any one of those five
           meaning of this Protocol, originate in the                         countries or in the Community or in Sweden
           Community.                                                         have been used in the course of the working or
                                                                              processing ;
The products in Annex II shall be temporarily excluded
 from the scope of this Protocol. Nevertheless, the                       (b) where a percentage rule limits, in the list in
 arrangements regarding administrative cooperation and                        Annex III, the proportion in value of non-orig­
Article 23 shall apply mutatis mutandis to these products.                    inating products that can be incorporated under
                                                                              certain circumstances, the added value has been
                             Article 2                                        acquired in each of the countries in accordance
                                                                              with the percentage rules and with the other rules
 1 . Inasmuch as trade between the Community and                              contained in the said list without any possibility
Austria, Finland, Iceland, Norway or Switzerland and                          of cumulation from one country to another.
 between Sweden and the latter five countries, and also
 between each of those five countries themselves is
governed by Agreements containing rules identical to                  2. For the purpose of implementing paragraph 1
those in this Protocol, the following products shall also             (A) (a) and (B) (a), the fact that products other than
be considered as :                                                    those referred to therein are used in a proportion not
                                                                     exceeding in total value 5 % of the value of the products
A. products originating in the Community : those                     obtained and imported into Sweden or the Community
      products referred to in Article 1 ( 1 ) which, after           does not affect the determination of origin of the latter
      being exported from the Community, have                        products, provided that they would not have caused the
      undergone no working or processing in any of those             products exported from the Community or Sweden in
      five countries or have not undergone sufficient                the first place to lose their status of products originating
      working or processing there to confer on them the              in the Community or in Sweden had they been
      status of products originating in any of those                 incorporated there.
 ---pagebreak---                                                                                                                           8 . 8 . 88
No L 216 /6                               Official Journal of the European Communities
3.      In the cases referred to in paragraph 1 (A) (b) and          The expression 'classified' shall refer to the classification
(B) (b) and paragraph 2, no non-originating product may              of a product or material within a particular heading.
be incorporated if it only undergoes the working or
processing provided for in Article 5 (5).                            2.      For the purposes of Article 1 , non-originating
                                                                     materials are considered to be sufficiently worked or
                             Article 3
                                                                     processed when the product obtained is classified within
                                                                     a heading which is different from those within which all
Notwithstanding the provisions of Article 2 and provided             the non-originating materials used in its manufacture are
that all the conditions laid down in that Article are                classified, subject to the provisions of paragraphs 3, 4
                                                                     and 5 .
 nevertheless fulfilled, the products obtained shall not
 continue to be considered as products originating in the
 Community or in Sweden respectively unless the value of              3.      For a product mentioned in columns 1 and 2 of the
 the products worked or processed originating in the                  list in Annex III, the conditions set out in column 3 for
 Community or in Sweden represents the highest                        the product concerned must be fulfilled instead of the
 percentage of the value of the products obtained. If this            rule in paragraph 2.
 is not so, the latter products are considered as orig­
 inating in the country where the added value acquired                4. For the products of Chapters 84 to 91 inclusive, as
 represents the highest percentage of their value.                    an alternative to satisfying the conditions set out in
                                                                      column 3, the exporter may opt to apply the conditions
                              Article 4                               set out in column 4 instead.
 The following shall be considered as wholly obtained                  5. For the purpose of implementing Article 1 (1) (b)
  either in the Community or in Sweden within the                      and (2) (b) the following shall still be considered as
  meaning of Article 1 (1) (a) and (2) (a):                            insufficient working or processing to confer the status of
                                                                       originating product, whether or not there is a change of
  (a) mineral products extracted from their soil or from               heading :
        their seabed ;
                                                                       (a) operations to ensure the preservation of merchandise
  (b) vegetable products harvested there ;                                   in good condition during transport and storage
                                                                             (ventilation, spreading out, drying, chilling, placing
  (c) live animals born and raised there ;                                   in salt, sulphur dioxide or other aqueous solutions,
                                                                             removal of damaged parts, and like operations) ;
  (d) products from live animals raised there ;
                                                                        (b) simple operations consisting of removal of dust,
  (e) products obtained by hunting or fishing conducted                      sifting or screening, sorting, classifying, matching
         there ;                                                             (including the making-up of sets of articles),
                                                                             washing, painting, cutting up :
   (f) products of sea fishing and other products taken
         from the sea by their vessels ;                                (c) (i) changes of packing and breaking up and
                                                                                   assembly of consignments ;
   (g) products made aboard their factory ships exclusively                   (ii) simple placing in bottles, flasks, bags, cases,
         from products referred to in subparagraph (f);                            boxes, fixing on cards or boards, etc., and all
                                                                                   other simple packing operations ;
   (h) used articles collected there fit only for the recovery
         of raw materials ;                                              (d) affixing marks, labels or other like distinguishing
                                                                              signs on products or their packaging ;
   (i) waste and scrap resulting from manufacturing oper­
          ations conducted there ;                                       (e) simple mixing of products, whether or not of
                                                                              different kinds, where one or more components of
    (j) goods produced there exclusively from products                        the mixtures do not meet the conditions laid down in
          specified in subparagraphs (a) to (i).                              this Protocol to enable them to be considered as
                                                                              originating either in the Community or in Sweden ;
                               Article 5
                                                                         (f) simple assembly of parts of articles to constitute a
                                                                              complete article ;
    1.      The expressions 'Chapters' and 'headings' used in
    this Protocol shall mean the chapters and the headings
    (four-digit codes) used in the nomenclature which makes              (g) a combination of two or more operations specified in
    up the 'Harmonized Commodity Description and                               subparagraphs (a) to (f);
    Coding System' (hereinafter referred to as the
    harmonized system or HS).                                             (h) slaughter of animals.
 ---pagebreak---                                                                                                                       No L 216/7
8 . 8 . 88                                 Official Journal of the European Communities
                            Article 6                                 (b) an invoice bearing the exporter's declaration as given
                                                                            in Annex V to this Protocol, made out in accordance
1 . The term 'value' in the list in Annex III shall mean                    with Article 13 ;
the customs value at the time of the import of the non­               (c) an invoice bearing the exporter's declaration as given
originating materials used or, if this is not known and                     in Annex V to this Protocol, made out by any
cannot be ascertained, the first ascertainable price paid                   exporter for any consignment consisting of one or
 for the materials in the territory, concerned.                              more packages containing originating products
Where the value of the originating materials used needs                     whose total value does not exceed 4 400 ECU.
 to be established, this paragraph shall be applied mutatis            2.     The following originating products within the
 mutandis.
                                                                       meaning of this Protocol shall, on importation into the
 2.      The term 'ex-works price' in the list in Annex III            Community or into Sweden, benefit from the Agreement
 and paragraph 3 below shall mean the ex-works price of                without it being necessary to produce any of the
                                                                       documents referred in in paragraph 1 :
 the product obtained minus any internal taxes which are,
 or may be, repaid when the product obtained is                        (a) products sent as small packages from private persons
 exported.                                                                   to private persons, provided that the value of the
                                                                            ^products does not exceed 310 ECU;
  3.      Where Articles 2 and 3 apply, 'added value
  acquired' shall be understood as meaning the difference              (b) products forming part of travellers' personal luggage,
  between the ex-works price of the goods obtained, minus                    provided that the value of the products does not
  any internal taxes which are, or may be, repaid when the                   exceed 880 ECU.
  product obtained is exported from the country
  concerned or from the Community and the customs                      These provisions shall be applied only when such
  value of all the products imported and worked or                     products are not imported by way of trade and have
  processed in that country or in the Community.                       been declared as meeting the conditions required for the
                                                                       application of the Agreement, and where there is no
                             Article 7
                                                                       doubt as to the veracity of such declaration.
  Goods originating in Sweden or in the Community and
                                                                       Importations which are occasional and consist solely of
                                                                       products for the personal use of the recipients or
  constituting one single shipment which is not split up               travellers or their families shall not be considered as
  may be transported through territory other than that of               importations by way of trade if it is evident from the
  the Community, Sweden, Austria, Finland, Iceland,                     nature and quantity of the products that no commercial
  Norway or Switzerland, with, should the occasion arise,               purpose is in view.
  transhipment or temporary warehousing in such
  territory, provided that the crossing of the latter                   3.     Amounts in the national currency of the exporting
  territory, provided that the crossing of the latter territory         State equivalent to the amounts expressed in ECU shall
  is justified for geographical reasons, that the goods have            be fixed by the exporting State and communicated to the
  remained under the surveillance of the customs auth­
                                                                        other parties to the Agreement. When the amounts are
  orities in the country of transit or of warehousing, that             more than the corresponding amounts fixed by the
  they have not entered into the commerce of such                       importing State, the importing State shall accept them if
   countries or been delivered for home use there and have
                                                                        the goods are invoiced in the currency of the exporting
   not undergone operations other than unloading,                       State.
   reloading or any operation designed to preserve them in
   good condition.                                                      If the goods are invoiced in the currency of another
                                                                        Member State of the Community or another country
                                                                        mentioned in Article 2 of this Protocol, the importing
                             TITLE II
                                                                        State shall recognize the amount notified by the country
                                                                        concerned .
           Arrangements for administrative cooperation
                                                                        4. Up to and including 30 April 1989, the ECU, to be
                             Article 8                                  used in any given national currency shall be the equi­
                                                                        valent in that national currency of the ECU as at 1
   1.      Originating products within the meaning of this               October 1986. For each successive period of two years, it
   Protocol shall, on import into the Community or                      shall be the equivalent in that national currency of the
   Sweden, benefit from the Agreement upon submission of                 ECU as at the first working day in October in the year
   one of the following :                                                immediately preceding that two-year period.
   (a) an EUR. 1 movement certificate, hereinafter referred              5.    Accessories, spare parts and tools dispatched with a
        to as 'an EUR. 1          certificate',  or an EUR. 1            piece of equipment, machine, apparatus or vehicle which
         certificate, valid for a long term, and invoices                are part of the normal equipment and included in the
         referring to such certificate, made out in accordance           price thereof or are not separately invoiced are regarded
        with Article 13. A specimen of the EUR. 1 certificate            as one with the piece of equipment, machine, apparatus
         is given in Annex IV to this Protocol ;                         or vehicle in question.
 ---pagebreak---                                                                                                                         8 . 8 . 88
No L 216 / 8                            Official Journal of the European Communities
6. Sets within the meaning of general rule 3 of the                The customs authorities may issue an EUR. 1 certificate
harmonized system shall be regarded as originating when            retrospectively only after verifying that the particulars
all component articles are originating products. Never­            supplied in the exporter's application agree with those on
theless, when a set is composed of originating and n®n"            the corresponding document.
originating articles, the set as a whole shall be regarded         EUR. 1 certificates issued retrospectively must be
as originating provided that the value of the non-orig­            endorsed with one of the following :
inating articles does not exceed 15 °/o of the ex-works            'EXPEDIDO A POSTERIORI', 'UDSTEDT EF­
price of the set.                                                  TERFØLGENDE', 'NACHTRÄGLICH AUSGE­
                                                                    STELLT', ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ', 'ISSUED
                           Article 9                                RETROSPECTIVELY', 'DÉLIVRÉ A POSTERIORI',
                                                                    'RILASCIATO A POSTERIORI', 'AFGEGEVEN A
 1.       An EUR. 1 certificate shall be issued by the              POSTERIORI', 'EMITIDO A POSTERIORI', 'ÚT­
 customs authorities of the exporting State when the                GEFID EFTIR Á', 'UTSTEDT SENERE', 'ANNETTO
 goods to which it relates are exported. It shall be made           JÄLIKÄTEEN', 'UTFÄRDAT I EFTERHÅND'.
 available to the exporter as soon as actual exportation
 has been effected or ensured.                                      6. In the event of the theft, loss or destruction of an
                                                                    EUR. 1 certificate, the exporter may apply to the
 2. The EUR. 1 certificate shall be issued by the                   customs authorities which issued it for a duplicate to be
 customs authorities of a Member State of the European              made out on the basis of the export documents in their
 Economic Community if the goods to be exported can                 possession. The duplicate issued in this way must be
 be considered as products originating in the Community              endorsed with one of the following :
 within the meaning of Article 1 (1) of this Protocol. The           'DUPLICADO',             'DUPLIKAT',         'DUPLIKAT',
 EUR. 1 certificate shall be issued by the customs auth­             'ΑΝΤΙΓΡΑΦΟ',          'DUPLICATE',          'DUPLICATA',
 orities of Sweden if the goods to be exported can be                'DUPLICATO', 'DUPLICAAT', 'SEGUNDA VIA',
 considered as products originating in Sweden within the             'EFTIRRIT', 'DUPLIKAT', 'KAKSOISKAPPALE',
 meaning of Article 1 (2) of this Protocol.                          'DUPLIKAT'.
  3.    The customs authorities of the Member States of              The duplicate, which must bear the date of issue of the
                                                                     original EUR. 1 certificate shall take effect as from the
 the Community or Sweden may issue EUR. 1 certificates               date .
  under the conditions laid down in the Agreements
  referred to in Article 2 of this Protocol if the goods to be       7.      The endorsements referred to in paragraphs 5 and
  exported can be considered as products originating in the          6 shall be inserted in the 'Remarks' box on the EUR. 1
  Community, in Sweden or in Austria, Finland, Iceland,               certificate .
  Norway or Switzerland within the meaning of Article 2
  and, where applicable, Article 3 of this Protocol and               8 . It shall always be possible to replace one or more
  provided that the goods covered by the EUR. 1                       EUR. 1 certificates by one or more EUR. 1 certificates,
  certificates are in the Community or in Sweden.                     provided that this is done at the customs office where the
                                                                      goods are located.
  Where Article 2, and where appropriate, Article 3 of this
  Protocol are applied, the EUR. 1 certificates shall be              9. For the purpose of verifying whether the conditions
  issued by the customs authorities of each of the countries          stated in paragraphs 2 and 3 have been met, the customs
  concerned where the goods have either been held before              authorities shall have the right to call for any
  their re-exportation in the same state or undergone the             documentary evidence or to carry out any check which
  working or processing referred to in Article 2 of this              they consider appropriate.
   Protocol, upon presentation of the EUR. 1 certificates
   issued previously.                                                                           Article 10
                                                                      1.     An EUR. 1 certificate shall be issued only on appli­
   4. An EUR. 1 certificate may be issued only where it               cation having been made in writing by the exporter or,
   can serve as the documentary evidence required for the             under the exporter's responsibility, by his authorized
   purpose of implementing the preferential treatment                 representative, on the form, a specimen of which is given
   provided for in the Agreement.                                     in Annex IV to this Protocol, which shall be completed
                                                                      in accordance with this Protocol.
   The date of issue of the EUR. 1 certificate must be
   indicated in the box on the EUR. 1 certificate reserved            2. It shall be the responsibility of the customs auth­
   for the customs authorities.                                        orities of the exporting country to ensure that the form
                                                                      referred to in paragraph 1 is properly completed. In
   5. In exceptional circumstances an EUR. 1 certificate               particular, they shall check whether the box reserverd for
   may also be issued after exportation of the goods to                the description of the goods has been completed in such
   which it relates if it was not issued at the time of                a manner as to exclude any possibility of fraudulent
   exportation because of errors, involuntary omissions or             additions. To this end, the description of the goods must
    special circumstances.                                             be given without leaving any blank lines. Where the box
 ---pagebreak---                                                                                                                      No L 216/9
8 . 8 . 88                                Official Journal of the European Communities
is not completely filled a horizontal line must be drawn             orities of the exporting State, to the customs authorities
below the last line of the description, the empty space              of the importing State where the goods are entered, in
                                                                     accordance with the procedures laid down by that State.
being crossed through.                                               The said authorities may require a translation of a
3.        Since the EUR. 1 certificate constitutes the               certificate. They may also require the import declaration
documentary, evidence for the application of the pref­               to be accompanied by a statement from the importer to
 erential tariff and quota arrangements laid down in the             the effect that the goods meet the conditions required
 Agreement, it shall be the responsibility of the customs            for the implementation of the Agreement.
 authorities of the exporting country to take any steps
 necessary to verify the origin of the goods and to check             2. Without prejudice to Article 5 (5) of this Protocol,
 the other statements on the certificate.                            where, at the request of the person declaring the goods
                                                                      at customs a dismantled or non-assembled article falling
 4.       When an EUR. 1 certificate is issued within the             within Chapter 84 or 85 of the harmonized system is
 meaning of Article 9 (5) of this Protocol after the goods            imported by instalments under the conditions laid down
 to which it relates have actually been exported, the                 by the competent authorities. It shall be considered to be
 exporter must in the application referred to in para­                a single article and an EUR. 1 certificate may be
 graph 1 :                                                            submitted for the whole article upon importation of the
                                                                      first instalment.
 — indicate the place and date of exportation of the
        goods to which the EUR. 1 certificate relates,                3. An EUR. 1 certificate which is submitted to the
 — certify that no EUR. 1 certificate was issued at the               customs authorities of the importing State after the final
        time of exportation of the goods in question, and             date for presentation specified in paragraph 1 may be
        state the reasons .                                            accepted for the purpose of applying preferential
  5.       Applications for EUR. 1 certificates and the EUR. 1         treatment, where the failure to submit the certificate by
  certificates referred to in the second subparagraph of               the final date set is due to force majeure or exceptional
                                                                       circumstances .
  Article 9 (3) of this Protocol, upon presentation of which
   new EUR. 1 certificates are issued, must be preserved for           In other cases of belated presentation, the customs auth­
   at least two years by the customs authorities of the                orities of the importing State may accept the EUR. 1
   exporting country.                                                  certificates where the goods have been submitted to them
                                                                       before the said final date.
                             Article 11
   1.      EUR. 1 certificates shall be made out on the form,           4.    The discovery of slight discrepancies between the
                                                                        statements made in the EUR. 1 certificate and those
   a specimen of which is given in Annex IV to this                     made in the documents submitted to the customs office
   Protocol. This form shall be printed in one or more of
   the languages in which the Agreement is drawn up.                    for the purpose of carrying out the formalities for
   EUR. 1 certificates shall be made out in one of those                importing the goods shall not ipso facto render the
   languages and in accordance with the provisions of the               certificate null and void, provided it is duly established
   domestic law of the exporting State ; if they are hand­              that the certificate corresponds to the goods.
   written, they shall be completed in ink in capital letters .
                                                                        5 . EUR. 1 certificates shall be preserved by the
   2.      The    EUR. 1    certificate  shall   be   210 x 297         customs authorities of the importing State in accordance
   millimetres . A tolerance of up to plus 8 millimetres or             with the rules in force in that State .
   minus 5 millimetres in the length may be allowed. The
   paper used shall be white writing paper, sized, not                  6.     Proof that the conditions set out in Article 7 of this
   containing mechanical pulp and weighing not less than                Protocol have been met shall be provided by submission
   25 grams per square metre . It shall have a printed green            to the customs authorities of the importing State of
   guilloche pattern background making any falsification by             either :
   mechanical or chemical means apparent to the eye.
                                                                        (a) a single supporting transport document, made out in
   3.      The Member States of the Community and Sweden                     the exporting State, under the cover of which the
   may reserve the right to print the EUR. 1 certificates                    transit country has been crossed ; or
   themselves or may have them printed by printers
   approved by them. In the latter case, each EUR. 1                    (b) a certificate issued by the customs authorities of the
   certificate must include a reference of such approval. In                 transit country containing :
   addition, the EUR. 1 certificate must bear the name and
   address of the printer or a mark by which the printer can                 — an exact description of the goods,
   be identified. It shall also bear a serial number, whether                — the date of unloading and reloading of the goods
   or not printed, by which in can be identified.                                and, where applicable, the names of the ships,
                              Article 12                                     — certified proof of the conditions under which the
                                                                                 goods have stayed in the transit country;
   1.      An EUR. 1 certificate must be submitted, within
   four months of the date of issue by the customs auth­                (c) or, failing these, any substantiating documents.
 ---pagebreak---                                                                                                                           8 . 8 . 88
No L 216/ 10                            Official Journal of the European Communities
                            Article 13                             SIMPLIFIÉE',            'PROCEDURA          SEMPLIFICATA',
                                                                   «VEREENVOUDIGDE                  PROCEDURE',         'PROCE­
1.      Notwithstanding Articles 9 (1) to (7) and 10 (1), (4)      DIMENTO               SIMPLIFICADO',           ΈINF0LDUD
and (5) of this Protocol, a simplified procedure for the           AFGREIDSLA',              'FORENKLET          PROSEDYRE',
issue of the documentation relating to the evidence of             TKSINKERTAISTETTU                             MENETTELY',
origin shall be applicable under the terms of the                  'FÖRENKLAD PROCEDUR'.
provisions set out below.                                          The approved exporter shall if necessary indicate in box
2.      The customs authorities in the exporting State may          13, 'Request for verification', the name and address of
authorize any exporter, hereinafter referred to as                  the customs authority competent to verify the EUR. 1
                                                                    certificate.
'approved exporter', who makes frequent shipments for
which EUR. 1 certificates may be issued, and who offers
to the satisfaction of the customs authorities all guaran­          6.       In the case referred to in paragraph 3, the approved
tees necessary to verify the originating status of the              exporter shall also enter in box 7 of the EUR. 1
 goods, not to submit to the customs office in the                  certificate one of the following phrases :
 exporting State at the time of export either the goods or          'CERTIFICADO LT VÁLIDO HASTA EL . . .',
 the application for an EUR. 1 certificate relating to those
 goods, for the purpose of obtaining an EUR. 1 certificate           'LT-CERTIFICAT GYLDIGT INDTIL . . .',
 under the conditions laid down in Article 9 ( 1) to (4) of          'LT-CERTIFICAT GÜLTIG BIS . . .',
 this Protocol .                                                     'ΠΙΣΤΟΠΟΙΗΤΙΚΏΝ LT ΙΣΧΥΟΝ ΜΕΧΡΙ . . .',
 3.      In addition, the customs authorities may authorize          'LT CERTIFICATE VALID UNTIL . . .',
 an approved exporter to draw up EUR. 1 certificates,                'CERTIFICAT LT VALABLE JUSQU'AU . . .',
 valid for a maximum period of one year from the date of             'CERTIFICATO LT VALIDO FINO AL . . .',
 issue, hereinafter referred to as an 'LT certificate'. The
 authorization shall be granted only where the originating           'LT-CERTIFICAAT GELDIG TOT EN MET . .
 status of the goods to be exported is expected to remain            'LT-CERTIFICADO LT VALIDO ATÉ . . .',
 unchanged for the period of validity of the LT                      'LT-SKÍRTEINI GILDIR TIL . . .',
 certificate. If any goods are no longer covered by the LT           'LT-SERTIFIKAT GYLDIG INTIL . . .',
  certificate, the approved exporter shall immediately
  inform the customs authorities who gave the authori­               'LT-TODISTUS VOIMASSA . . . SAAKKA',
  zation .                                                           'LT-CERTIFIKAT GILTIGT TIL . . .',
 Where the simplified procedure applies, the customs                  (date indicated in Arabic numerals),
  authorities of the exporting State may prescribe the use
  of EUR. 1 certificates bearing a distinctive sign by which          and a reference to the authorization under which the
  they may be identified.                                             relevant LT certificate has been issued.
  4.     The authorization referred to in paragraphs 2 and 3          The approved exporter shall not be required to refer in
  shall stipulate, at the choice of customs authorities, that         box 8 and box 9 of the LT certificate to the marks and
  box 1 1 , 'Customs endorsement', of the EUR. 1 certificate          numbers and number and kind of packages and the gross
  must :                                                              weight (kg) or other measure (litres, mJ, etc.). Box 8
                                                                      must, however, contain a description and designation of
  (a) either be endorsed beforehand with the stamp of the             the goods which is sufficiently precise to allow for their
       competent customs office of the exporting State and            identification.
       the handwritten or non-handwritten signature of an
       official of that office ; or                                   7.      Notwithstanding Article 12 ( 1) and (3), the LT
                                                                      certificate must be submitted to the customs office of
   (b) be endorsed by the approved exporter with a special
       stamp which has been approved by the customs auth­             import at or before the first importation of any goods to
        orities of the exporting State and corresponds to the         which it relates. When the importer carries out the
                                                                      customs clearance at several customs offices in the State
        specimen given in Annex VI to this Protocol : this            of importation, the customs authorities may request him
        stamp may be preprinted on the form.                          to produce a copy of the LT certificate to all of those
   Box 11 , 'Customs endorsement', of the EUR. 1                      offices .
   certificate shall be completed if necessary by the
   approved exporter.                                                  8 . Where an LT certificate has been submitted to the
                                                                      customs authorities, the evidence of the originating status
   5 . In the cases referred to in paragraph 4 (a), one of            of the imported goods shall, during the validity of the
   the following phrases shall be entered in box 7,                    LT certificate, be given by invoices which satisfy the
   'Remarks', of the EUR. 1 certificate :                              following conditions :
   'PROCEDIMIENTO SIMPLIFICADO', 'FORENK­
   LET PROCEDURE', 'VEREINFACHTES VERFAH­                              (a) when an invoice includes both goods originating in
   REN',            'ΑΠΛΟΥΣΤΕΥΜΕΝΗ               ΔΙΑΔΙΚΑΣΙΑ',               the Community or one of the countries referred to in
   'SIMPLIFIED           PROCEDURE',          'PROCÉDURE                    Article 2 ( 1 ) of this Protocol and non-originating
 ---pagebreak---                                                                                                                        No L 216/ 11
8 . 8 . 88                                 Official Journal of the European Communities
       goods, the exporter shall distinguish clearly between          (b) be endorsed by the approved exporter with the
       these two categories ;                                                special stamp referred to in paragraph 4 (b) which
                                                                             has been approved by the customs authorities of the
                                                                             exporting State. This stamp may be preprinted on the
(b) the exporter shall state on each invoice the number                      invoice .
       of the LT certificate which covers the goods and the
       date of expiry of the certificate and the names of the
        country or countries in which the goods originate.             12.        However, the customs authorities in the exporting
                                                                      State may authorize an approved exporter not to sign the
        The statement on the invoice made by the exporter              statement in paragraph 8 (b) or the declaration referred
         of the number of the LT certificate with the indi­            to in paragraph 11 given on the invoice, when such
         cation of the country of origin shall constitute a            invoices are made out and/or transmitted using telecom­
         declaration that the goods fulfill the conditions laid        munications or electronic data-processing methods.
         down in this Protocol for the acquisition of pref­
         erential origin status in trade between the                   The said customs authorities shall lay down conditions
         Community and Sweden.                                         for the implementation of this paragraph, including, if
                                                                       they so require, a written undertaking from the approved
         The customs authorities of the exporting State may            exporter, that he accepts full responsibility for such
         require that the entries, which, under the above               statement and declaration as if they had in fact been
         provisions, must appear on the invdice, be supported           signed in manuscript by him.
         by the manuscript signature followed by the name of
         the signatory in clear script;                                 13. In the authorizations referred to in paragraphs 2,
                                                                        3 and 1 1 the customs authorities shall specify in
  (c) the description and the designation of the goods on               particular:
         the invoice shall be in sufficient detail to show
         clearly that the goods are also listed on the LT               (a) the conditions under which the applications for
          certificate to which the invoice refers ;                            EUR. 1 certificates or for LT certificates are made or
                                                                               under which the declaration concerning the origin of
  (d) the invoices can be made out only for the goods                          the goods is made on the invoice ;
          exported during the period of validity of the relevant
          LT certificate. They may however be produced at                (b) the conditions under which these applications, as
          the import customs office within four months of the                  well as a copy of the invoices referring to an LT
          date of their being made out by the exporter.                        certificate and of the invoices bearing the exporters
                                                                               declaration, are kept for at least two years. In the
                                                                               case of LT certificates or invoices referring to an LT
   9. In the framework of the simplified procedures,                           certificate, this period shall begin from the date of
   invoices which satisfy the conditions of this Article may                   expiry of validity of the LT certificate. These
   be made out and/or transmitted using telecommuni­
   cations or electronic data-processing methods. Such                         provisions shall also apply to the EUR. 1 certificates
                                                                               or LT certificates and the invoices referring to an LT
   invoices shall be accepted by the customs of the                             certificate, as well as to invoices bearing the
   importing State as evidence of the originating status of                     exporter's declaration, having served as the basis for
   the goods imported in accordance with the procedures                         the issue of other evidence of origin, used under the
   laid down by the customs authorities there.                                  conditions laid down in the second subparagraph of
                                                                                Article 9 (3) of this Protocol.
    10 .     Should the customs authorities of the exporting
   State identify that a certificate and/or invoice issued                14.      The customs authorities in the exporting State
   under the provisions of this Article is invalid in relation            may declare certain categories of goods ineligible for the
   to any goods supplied, they shall immediately notify the               special treatment provided for in paragraphs 2, 3 and 11 .
   customs authorities of the importing State of the facts.
                                                                          15 .     The customs authorities shall refuse the authori­
    11 .     The customs authorities may authorize an                     zations referred to in paragraphs 2, 3 and 11 to
    approved exporter to make out invoices bearing the                    exporters who do not offer all the guarantees which they
    declaration given in Annex V to this Protocol in place of             consider necessary.
    EUR. 1 certificates.
                                                                          The customs authorities may withdraw the authori­
    The declaration made by the approved exporter on the                  zations at any time. They must do so where the
    invoice shall be made out in one of the languages in                  conditions of approval are no longer satisfied or the
    which the Agreement is drawn up. It shall be signed in                approved exporter no longer offers those guarantees.
    manuscript and must either :
                                                                           16.     The approved exporter may be required to inform
    (a) have a reference to the approved exporter authori­                the customs authorities, in accordance with the rules
           zation number; or                                              which they lay down, of goods to be dispatched by him,
 ---pagebreak---                                                                                                                         8 . 8 . 88
No L 216 / 12                            Official Journal of the European Communities
so that the competent customs office may make any veri­             (b) the goods have been sold or otherwise disposed of by
fication it thinks necessary before the dispatch of the                   that exporter to someone in Sweden or in the
goods.                                                                    Community ;
17. The provisions of this Article shall not prejudice              (c) the goods have been consigned during the exhibition
application of the rules of the Community, the Member                     or immediately thereafter to Sweden or to the
States and Sweden on customs formalities and the use of                   Community in the state in which they were sent for
customs documents.                                                        exhibition ;
                           Article 14                                (d) the goods have not, since they were consigned for
                                                                           exhibition, been used for any purpose other than
The declaration referred to in Article 8 ( 1 ) (c) shall be                demonstration at the exhibition.
 made out by the exporter in the form given in Annex V
 to this Protocol in one of the languages in which the
Agreement is drawn up. It shall be typed or stamped and              2.     An EUR. 1 certificate must be produced to the
 signed by hand. The exporter must keep a copy of the                customs authorities in the normal manner. The name and
 invoice bearing the said declaration for at least two               address of the exhibition must be indicated thereon.
 years .                                                             Where necessary, additional documentary evidence of
                                                                     the nature of the goods and the conditions under which
                                                                     they have been exhibited may be required.
                            Article 15
  1 . The exporter or his representative shall submit with           3 . Paragraph 1 shall apply to any trade, industrial,
 his request for an EUR. 1 certificate any appropriate               agricultural or crafts exhibition, fair or similar public
 supporting document proving that the goods to be                    show or display which is not organized for private
 exported qualify for the issue of an EUR. 1 certificate.            purposes in shops or business premises with a view to the
                                                                     sale of foreign goods, and during which the goods
 He shall undertake to submit at the request of the appro­           remain under customs control.
 priate authorities, any supplementary evidence they may
 require for the purpose of establishing the correctness of
 the originating status of the goods eligible for pref­                                        Article 17
 erential treatment and shall undertake to agree to any
  inspection of his accounts and to any check on the                  1 . In order to ensure the proper application of this
 processes of the obtaining of the above goods, carried              Title, the Member States of the Community and Sweden
  out by the said authorities.                                        shall assist each other, through their respective customs
                                                                      administrations, in checking the authenticity and
                                                                      accuracy of EUR. 1 certificates, including those issued
  2. Exporters must keep for at least two years the                   under Article 9 (3) of this Protocol, and the exporters'
  supporting documents referred to in paragraph 1 .                   declarations made on invoices .
  3. The provisions of paragraphs 1 and 2 shall apply
  mutatis mutandis in the case of the use of the procedures           2. The Joint Committee shall be authorized to take
  laid down in Article 13 (2) and (3) and of the declar­              any decisions necessary for the methods of administrative
  ations referred to in Article 8 ( 1 ) (b) and (c).                  cooperation to be applied at the due time in the
                                                                      Community and in Sweden.
                            Article 16
                                                                      3.     The customs authorities of the Member States and
   1 . Goods sent from the Community or from Sweden                   of Sweden shall provide each other, through the
  for exhibition in a country other than those referred to            Commission of the European Communities, with
  in Article 2 of this Protocol and sold after the exhibition         specimen impressions of stamps used in their customs
                                                                      offices for the issue of EUR. 1 certificates .
  for importation into Sweden or into the Community
  shall benefit on importation from the provisions of the
  Agreement on condition that the goods meet the                      4.     Penalties shall be imposed on any person who
  requirements of this Protocol entitling them to be                  draws up, or causes to be drawn up, a document which
  recognized as originating in the Community or in                    contains incorrect particulars for the purpose of
  Sweden and provided that it is shown to the satisfaction            obtaining a preferential treatment for goods.
  of the customs authorities that :
  (a) an exporter has consigned these goods from the                  5.     The Member States and Sweden shall take all
       Community or from Sweden to the country in which               necessary steps to ensure that goods traded under cover
       the exhibition is held and has exhibited them there ;          of an EUR. 1 certificate, which in the course of transport
 ---pagebreak---                                                                                                                       No L 216/ 13
8 . 8 . 88
                                         Official Journal of the European Communities
                                                                                                  TITLE III
use a free zone situated in their territory, are not
substituted by other goods and that they do not undergo             Provisions applicable to the Canary Islands, Ceuta and
handling other than normal operations designed to                                                  Melilla
prevent their deterioration.
                                                                                                  Article 19
 6.      When products originating in the Community or
 Sweden and imported into a free zone under cover of an              1.     For the application of the provisions of the
 EUR. 1 certificate undergo treatment or processing, the            Additional Protocol concerning products originating in
 customs authorities concerned must issue a new EUR. 1              the Canary Islands, Ceuta and Melilla, this Protocol
 certificate at the exporter's request if the treatment or           shall apply mutatis mutandis subject to the particular
 processing undergone is in conformity with the                      conditions set out in paragraphs 3 to 8 of this Article.
 provisions of this Protocol.
                            Article 18
                                                                     2. The term 'Community' used in this Protocol does
                                                                     not cover the Canary Islands, Ceuta or Melilla- The term
  1 . Subsequent verifications of EUR. 1 certificates and            'products originating in the Community' does not cover
  of exporter's declarations made on invoices shall be               products originating in the Canary Islands, Ceuta and
                                                                     Melilla .
  carried out at random or whenever the customs auth­
  orities of the importing State have reasonable doubt as to
  the authenticity of the document or the accuracy of the             3. The following provisions shall apply instead of
  information regarding the true origin of the goods in              Articles 1 , 2 and 3 and references to those Articles shall
  question.                                                           apply mutatis mutandis to this Article.
   2. For the purposes of implementing the provisions of              The following shall be considered as :
  paragraph 1 , the customs authorities of the importing
   State shall return the EUR. 1 certificate and the invoice,         (a) products originating in the Canary Islands, Ceuta
   if it has been submitted, or the invoice referring to an LT             and Melilla :
   certificate, or the invoice bearing the exporter's
   declaration or a copy of those documents, to the customs                  (i) products wholly obtained in the Canary Islands,
   authorities of the exporting State, giving, where appro­                      Ceuta and Melilla ;
   priate, the reasons of substance or form for an inquiry.                 (ii) products obtained in the Canary Islands, Ceuta
   The customs authorities shall forward, in support of the                       and Melilla in the manufacture of which
   request for a posteriori verification, any documents and                       products other than those referred to in (i) are
    information that have been obtained suggesting that the                       used, provided that the said products have
    particulars given on the EUR. 1 certificate or the invoice                    undergone sufficient working or processing
    are inaccurate .                                                              within the meaning of Article 5. This condition
                                                                                  shall not apply, however, to products which,
    If the customs authorities of the importing State decide                      within the meaning of this Protocol, originate in
    to suspend the provisions of the Agreement while                              Sweden, Finland, Iceland, Norway, Austria or
    awaiting the results of the verification, they shall offer to                 Switzerland or the Community provided they
    release the goods to the importer subject to any precau­                      undergo, in the Canary Islands, Ceuta and
    tionary measures judged necessary.                                            Melilla, working or processing which exceeds
                                                                                  the insufficient working or processing set out in
     3.     The customs authorities of the importing State shall                  Article 5 (5);
     be informed of the results of the verification as soon as
     possible. These results must be such as to make it                 (b) products originating in Sweden :
     possible to determine whether the documents returned                     (i) products wholly obtained in Sweden ;
     under paragraph 2 apply to the goods actually exported,
     and whether these goods can, in fact, qualify for appli­                (ii) products obtained in Sweden in the manufacture
     cation of the preferential arrangements.                                      of which products other than those referred to in
     Where such disputes cannot be settled between the                             (i) are used, provided that the said products have
     customs authorities of the importing State and those of                       undergone sufficient working or processing
                                                                                   within the meaning of Article 5. This condition
     the exporting State or where they raise a question as to                      shall not apply, however, to products which,
     the interpretation of this Protocol they shall be submitted                   within the meaning of this Protocol, originate in
     to the Customs Committee.
                                                                                   the Canary Islands, Ceuta and Melilla, Sweden,
     For the purpose of the subsequent verification of EUR. 1                      Finland, Iceland, Norway, Austria or Swit­
      certificates, the customs authorities of the exporting                       zerland or the Community provided they
      country must keep the export documents, or copies of                         undergo working or processing which exceeds
      EUR. 1 certificates used in place thereof, for at least two                  the insufficient working or processing set out in
                                                                                   Article 5 (5).
      years .
 ---pagebreak---                                                                                                                            8 . 8 . 88
No L 216 / 14                           Official Journal of the European Communities
4.     The Canary Islands, Ceuta and Melilla shall be              facture of products for which an EUR. 1 certificate, an
considered as a single territory.
                                                                   LT certificate or the invoices referring to the LT
                                                                   certificate, or an invoice bearing the exporter's
5. The exporter or his authorized representative shall             declaration are issued or completed, can only be the
enter 'Sweden' and 'Canary Islands, Ceuta and Melilla              subject of drawback of customs duty or benefit from an
in box 2 of EUR. 1 certificates.                                   exemption from customs duty of whatever kind when
                                                                   products originating in the Community, Sweden or one
In addition, in the case of products originating in the            of the five other countries referred to in Article 2 of this
                                                                    Protocol are concerned.
Canary Islands, Ceuta and Melilla, this shall be indicated
in box 4 of EUR. 1 certificates.
                                                                    2.      In this Article, the term 'customs duty' also means
When invoices are made out in the Canary Islands, in                charges having an effect equivalent to customs duty.
 Ceuta or in Melilla in the framework of the provisions of
Article 8 (1) of this Protocol, the exporter shall clearly                                       Article 24 (')
 indicate the products originating in the Canary Islands,
 Ceuta and Melilla by means of the symbol 'CCM'.                    1 . (a) Any product accompanied by an EUR. 1
                                                                              certificate or invoice bearing the exporter's
 6.     The products in Annex II shall be temporarily                         declaration issued or made out in Spain shall, for
 excluded from the scope of this Protocol. Nevertheless,                      the application of the Additional Protocol to the
 the arrangements regarding administrative cooperation                        Agreement, be considered as originating in Spain;
 shall apply mutatis mutandis to these products.
                                                                         (b) However, the provisions of subparagraph (a) shall
 7.     The     Spanish customs       authorities   shall be                  not apply to EUR. 1 certificates issued in Spain
 responsible for the application of this Protocol in the                      for products originating in the rest of the
  Canary Islands, Ceuta and Melilla.                                          Community or Sweden and which have not
                                                                              undergone any working or processing in Spain or
  8.     Article 23 shall not apply to trade between the                      which have only been subject to operations
  Canary Islands, Ceuta and Melilla, on the one hand, and                      designed to preserve them in good condition
  Sweden on the other.                                                         during transport or storage. Such products shall
                                                                               benefit on import from treatment identical to that
                           TITLE IV                                           which they would have received had they been
                                                                               sent directly from the rest of the Community or
                                                                               Sweden ;
                        Final provisions
                                                                          (c) For the application of subparagraph (b), in the
                           Article 20                                          case of products originating in the rest of the
                                                                               Community, the exporter or his authorized
  The Community and Sweden shall each take the steps                           representative shall enter: 'el apartado 1 del
  necessary to implement this Protocol.                                        articulo 24 — reexportado en el mismo estado'
                                                                               (Article 24 ( 1 ) — re-exported in the same state) in
                           Article 21                                          box 7, 'Remarks', of the EUR. 1 certificate. This
                                                                               entry shall be authenticated by means of the
  The Annexes to this Protocol shall form an integral part                     stamp used by the appropriate customs office. The
  thereof.                                                                     customs authorities of Spain shall carry out
                                                                               appropriate controls in order to ensure the correct
                           Article 22                                          application of this provision ;
   The contracting parties undertake to introduce any                     (d) For the application of the provisions of
   measures necessary to ensure that the EUR. 1 certificates                   subparagraph (b), in the case of products orig­
   which the customs authorities of the Member States of                       inating in Sweden, the provisions of Article 9 (8)
                                                                                shall apply.
   the Community and of Sweden are authorized to issue in
   pursuance of the Agreements referred to in Article 2 are           2. The following products exported to Sweden from a
   issued under the conditions laid down by those                     Member State of the Community other than Spain shall
   Agreements. They also undertake to provide the admin­             benefit on import into Sweden only from a treatment
   istrative cooperation necessary for this purpose, in               identical to that which they would have received had
   particular to check on the itinerary of goods traded               they been imported directly from Spain :
   under the Agreements referred to in Article 2 and the
   places in which they have been held.                               — products originating in the Community by virtue of
                                                                           working or processing carried out wholly or partly in
                            Article 23                                     Spain,
    1 . Without prejudice to the provisions of Article 1 of
   Protocol 2, products which are of the kind to which the            (l) The provisions of Article 24 shall apply until 31 December
   Agreement applies, and which are used in the manu­                      1992 .
 ---pagebreak---                                                                                                                     No L 216 / 15
8 . 8 . 88                                Official Journal of the European Communities
                                                                     March 1986 in the framework of the Agreement between
       products which, after having acquired originating             the EFTA countries and Spain signed on 26 June 1979,
        status in the rest of the Community, are subject in          the Convention establishing EFTA signed on 4 January
        Spain to operations other than those designed to              1960 by Portugal, the 1970 Agreement between the
        preserve them in good condition during transport or          European Economic Community iand Spain, the 1972
         storage.
                                                                     Agreement between the European Economic Community
For the application of the first subparagraph, the                    and the Portuguese Republic, shall be deemed to be
 exporter or his authorized representative shall enter the            originating products within the meaning of this Protocol;
 symbol 'ES' in box 7, 'Remarks', of an EUR. 1 certificate            2.       EUR. 1 certificates carrying the entry 'EFTA­
 issued in such other Member State of the Community.
                                                                      SPAIN-TRADE' used in the framework of direct trade
 3. For the application of the last sentence of Article               between Spain and Sweden or one of the five other
 1 (2) (b), products originating in Spain or products                 countries mentioned in Article 2 may continue to be used
 accompanied by an EUR. 1 certificate with the symbol                 in such trade until stocks are exhausted. If EUR. 1
 'ES' entered in box 7, 'Remarks', imported into Sweden               certificates are used, it is not necessary to insist on the
 and exported to a Member State of the Community                      entry of the symbol 'ES' as provided for in paragraphs 2,
 other than Spain shall benefit in that Member State from              3 and 4 of Article 24 .
  a treatment identical to that provided for in the Act of
 Accession of Spain and Portugal to the European                                                Article 26
  Communities which they would have received had they
  been sent directly from Spain to the rest of the                     The contracting parties shall take any measures
  Community.                                                           necessary for the conclusion of arrangements with
                                                                       Austria, Finland, Iceland, Norway or Switzerland
  For the application of the first subparagraph, the                   enabling this Protocol to be applied.
  exporter or his authorized representative shall enter the
  symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates                                        Article 27
   issued in Sweden.
   4. For the application of Article 2, products orig­                  1 . For the purpose of implementing Article 2 (1) (A)
                                                                        of this Protocol, any product originating in one of the
   inating in Spain or products accompanied by an EUR. 1                five countries referred to in that Article shall be treated
   certificate with the symbol 'ES' entered in box 7,                   as a non-originating product during the period or
   'Remarks', imported into Sweden and exported under                   periods in which Sweden applies the rate of duty
   the conditions set out in Article 2 to one of the five
   countries listed there shall benefit, on import into one of          applicable to third countries or any corresponding
   these five countries, only from a treatment identical to             safeguard measure to that product in respect of the said
    that which they would have received had they been                   country under the provisions governing trade between
                                                                        Sweden and the five countries referred to in the
    imported directly from Spain.                                       aforementioned Article 2.
    For the application of the first subparagraph, the
    exporter or his authorized representative shall enter the           2. For the purpose of implementing Article 2 (1 ) (B)
    symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates              of this Protocol, any product originating in one of the
    issued in Sweden.                                                    five countries referred to in that Article shall be treated
                                                                         as a non-originating product during the period or
    5. The provisions of paragraph 2 to 4 concerning the                 periods in which the Community applies the rate of duty
    use of the symbol 'ES' shall apply mutatis mutandis to the           applicable to third countries to that product in respect of
     invoices made out within the framework of Article 8 ( 1 )           the said country under the Agreement concluded by the
     of this Protocol .                                                  Community with that country.
                               Article 25                                                         Article 28
      1.     Originating products for which the appropriate              The Joint Committee may decide to amend provisions of
     certificate or form has been issued or made out before 1            this Protocol.
 ---pagebreak---                                                                                                                              8 . 8 . 88
No L 216/ 16                              Official Journal of the European Communities
                                                               ANNEX I
                                                       EXPLANATORY NOTES
            Note 1 — Article 1
            The terms 'the Community* or 'Sweden' shall also cover the territorial waters of the Member States of the
            Community or of Sweden respectively.
            Vessels operating on the high seas, including factory ships, on which fish caught is worked or processed
            shall be considered as part of the territory of the State to which they belong, provided that they satisfy the
            conditions set out in explanatory note 4.
            Note 2 — Articles 1 , 2 and 4
            The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without
            interruption in the Community or Sweden except as provided for in Article 2.
            If originating products exported from the Community or Sweden to another country are returned, except
            in so far as provided for in Article 2, they must be considered as non-originating unless it can be demon­
            strated to the satisfaction of the customs authorities that :
            — the goods returned are the same goods as those exported, and
            — they have not undergone any operations beyond that necessary to preserve them in good condition
                 while in that country.
            Note 3 — Articles 1 , 2 and 3
            In order to determine whether goods originate in the Community or in Sweden or in one of the other
            countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and
            equipment, and machines and tools used to obtain such goods originate in third countries or not.
            Note 4 — Article 4 (f)
            The term 'their vessels' shall apply only to vessels :
            — which are registered or recorded in a Member State of the Community or in Sweden,
            — which sail under the flag of a Member State of the Community or of Sweden,
            — which are at least 50 % owned by nationals of Member States of the Community or of Sweden, or by a
                 company with its head office in one of those States, of which the manager or managers, chairman of
                 the board of directors or of the supervisory board and the majority of the members of such board are
                 nationals of the Member States of the Community or of Sweden, and of which, in addition, in the case
                 of partnerships or limited companies, at least half the capital belongs to those States or to public bodies
                 or nationals of the said States,
            — of which the captain and officers are all nationals of the Member States of the Community or of
                 Sweden,
            — of which at least 75 % of the crew are nationals of the Member States of the Community or of
                 Sweden.
            Note 5 — Articles 4 and 5
            1 . The unit of qualification for the application of the origin rules shall be the particular product which is
                considered as the basic unit when determining classification using the nomenclature of the harmonized
                system. In the case of sets of products which are classified by virtue of general rule 3, the unit of
                qualification shall be determined in respect of each item in the set; this also applies to the sets of
                heading Nos 6308, 8206 and 9605.
                Accordingly, it follows that :
                — when a product composed of a group or assembly of articles is classified under the terms of the
                    harmonized system within a single heading, the whole constitutes the unit of qualification,
                — when a consignment consists of a number of identical products classified within the same heading of
                    the harmonized system, each product must be taken individually when applying the origin rules.
 ---pagebreak---                                                                                                                        No L 216/ 17
8 . 8 . 88                               Official Journal of the European Communities
           2. Where, under general rule 5 of the harmonized system, packing is included with the product for classifi­
               cation purposes, it shall be included for purposes of determining origin.
           Note 6 — Article 5 (2)
           The introductory notes to Annex III shall also apply where appropriate to all products manufactured using
           non-originating materials even if they are not subject to a specific condition contained in the list in Annex
           III but are subject instead to the change of heading rule set out in Article 5 (2).
           Note 7 — Article 6
           'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or
           processing is carried out, provided the price includes the value of all the products used in manufacture.
           'Customs value' shall be understood as meaning the customs value as determined in accordance with the
           Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at
            Geneva on 12 April 1979.
            Note 8 — Article 8 ( 1 )
            The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods,
            shall be extended to the delivery note or any other commercial document which describes the goods
            concerned in sufficient detail to enable them to be identified.
            In the case of products sent by post which, within the meaning of Article 8 (2), are not considered as
            importations by way of trade, the declaration of the originating status can also be made on the customs
            declaration C2/CP3 or on a sheet of paper annexed to that declaration.
            Note 9 — Articles 17 ( 1) and 22
            Where an EUR. 1 certificate has been issued under the conditions laid down in Article 9 (3) and relates to
            goods re-exported in the same state, the customs authorities of the country of destination must be able to
            obtain, by means of administrative cooperation, true copies of the EUR. 1 certificate or certificates issued
            previously relating to those goods.
             Note 10 — Article 23
             'Drawback of customs duty or exemption from customs duty of whatever kind shall mean any
             arrangement for refund or remission, partial or complete, of customs duties applicable to products used in
             manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non­
             charging or the non-imposition when goods obtained from the said products are exported but not when
             they are retained for home use.
             'Products used in manufacture' shall mean any products in respect of which a 'drawback of customs duty
             or exemption from customs duty of whatever kind' is requested as a result of the export of originating
             products for which an EUR. 1 certificate, an LT certificate or the invoices referring to the LT certificate,
             or an invoice bearing the exporter's declaration are issued or made out.
 ---pagebreak---                                         Official Journal of the European Communities                                         8 . 8 . 88
No L 216/ 18
                                                             ANNEX II
              List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
             HS heading No                                        Description of product
           ex 2707                Oils in which the weight of the aromatic constituents exceeds that of the non­
                                  aromatic constituents, being oils similar to mineral oils obtained by distillation of high
                                  temperature coal tar, of which more than 65 °/o 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
               2709
               to                 Mineral oils and products of their distillation; bituminous substances ; mineral waxes
               2715
           ex 2901                Acyclic hydrocarbons for use as power or heating fuels
           ex 2902                Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as
                                  power or heating fuels
           ex 3403                Lubricating preparations containing petroleum oils or oils obtained from bituminous
                                  minerals, provided they represent less than 70 °/o by weight
           ex 3404                Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes
                                  obtained from bituminous minerals, slack wax or scale wax
           ex 3811                Prepared additives for lubricating oil, containing petroleum oils or oils obtained from
                                  bituminous minerals
 ---pagebreak--- 8 . 8 . 88                                 Official Journal of the European Communities                                    No L 216/ 19
                                                                ANNEX III
           List of working or processing required to be carried out on non-originating materials in order that the
                                           product manufactured can obtain originating status
                                                       INTRODUCTORY NOTES
                                                                   General
           Note 1 :
           1.1 . The first two columns in the list describe the product obtained. The first column gives the heading
                 number, or the chapter number, used in the harmonized system and the second column gives the
                 description of goods used in that system for that heading or chapter. For each entry in the first two
                 columns a rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is
                 preceded by an 'ex', this signifies that the rule in column 3 or column 4 only applies to the part of that
                 heading or chapter as described in column 2.
           1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and
                 the description of product in column 2 is therefore given in general terms, the adjacent rule in column
                 3 or column 4 applies to all products which, under the harmonized system, are classified within
                 headings of the chapter or within any of the headings grouped together in column 1 .
           1.3. Where there are different rules in (he list applying to different products within a heading, each indent
                 contains the description of that part of the heading covered by the adjacent rule in column 3 or
                 column 4.
           1.4. For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out
                 in column 3 has to be applied.
           Note 2 :
           2.1 . The term 'manufacture' covers any land of working or processing including 'assembly' or specific
                 operations. However, see note 3.5 below.
           2.2. The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the
                 manufacture of the product.
           2.3. The term 'product' refers to the product being manufactured, even if it is intended for later use in
                 another manufacturing operation.
           Note 3 :
           3.1 . In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of
                 heading' rule set out in Article 5 (2) applies. If a 'change of heading' condition applies to any entry in
                 the list, then it is contained in the rule in column 3.
           3.2. The working or processing required by a rule in column 3 or column 4 has to be carried out only in
                 relation to the non-originating materials used. The restrictions contained in a rule in column 3 or
                 column 4 likewise apply only to the non-originating materials used.
           3.3. Where a rule states that 'materials of any heading' may be used, materials of the same heading as the
                 product may also 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 No . . .' means that only materials classified within the same heading as the
                 product of a different description than that of the product as given in column 2 of the list may be
                 used.
           3.4. If a product, made from non-originating materials which has acquired originating status during manu­
                 facture by virtue of the change of heading rule or its own list rule, is used as a material in the process
                 of manufacture of another product, then the rule applicable to the product in which it is incorporated
                 does not apply to it.
 ---pagebreak---                                                                                                                                  8 . 8 . 88
No L 216 / 20                                  Official Journal of the European Communities
                   — For example:                                                                                      . .
                        An engine of heading No 8407, for which the rule states that the value of the non-originating
                        materials which may be incorporated may no. exceed 40 % of the ex-works pnce, ,s made from
                        'other alloy steel roughly shaped by forging' of heading No 7224.
                        Ifforging
                              this forging  has been forged in the country concerned from a non-origina^                     the
                                    has already acquired origin by virtue of the nile for heading No ex 7224 in the list. It can
                        then count as originating in the value calculation for the engine regardless of whether it was
                        produced in the same factory or another. The value of the non -originating ingot is thus not taken
                         into account when adding up the value of the non-originating materials used.
              3.5. Even if the change of heading rule or the rule contained in the list are satisfied, a product does not
                    have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article 5 (5).
              Note 4 :
              4.1 . 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 origin. Thus if a rule says that non-originating
                    material at a certain level of manufacture may be used, the use of such material at an earlier stage ol
                    manufacture is allowed and the use of such material at a later stage is not.
              4.2. When a rule in the list specifies that a product may be manufactured from more than one material,
                    this means that any one or more of the materials may be used. It does not require that all be used.
                     — For example:
                           The rule for fabrics says that natural fibres may be used and that chemical materials, among other
                           materials, may also be used. This does not mean that both have to be used, one can use one or the
                           other or both.
                     If, however, a restriction applies to one material and other restrictions apply to other materials in the
                     same rule, then the restrictions only apply to the materials actually used.
                     — For example :
                           The rule for sewing machines specifies that the thread tension mechanism used has to originate
                            and that the zigzag mechanism used also has to originate; these two restrictions only apply if the
                            mechanisms concerned are actually incorporated into the sewing machine.
               4.3. When a rule in the list specifies that a product must be manufactured from a particular material, the
                     condition obviously does not prevent the use of other materials which, because of their inherent
                      nature, cannot satisfy the rule.
                     — For example:
                            The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives
                            does not prevent the use of mineral salts, chemicals and other additives which are not produced
                            from cereals .
                      — For example :
                            In the case of an article 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
                            wovens 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.
                      See also note 7.3 in relation to textiles.
                4.4 If in a rule in the list two or more percentages are given for the maximum value of non-originating
                      materials that can be used, then these percentages may not be added together. The maximum value of
                       all the non-originating materials used may never exceed the highest of the percentages given.
                      Furthermore the individual percentages must not be exceeded in relation to the particular materials
                      they apply to.
 ---pagebreak---                                                                                                                             No L 216 / 21
8 . 8 . 88                                 Official Journal of the European Communities
                                                                   Textiles
           Note 5 :
           5 1 The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and
                 is restricted to the stages before spinning takes place, including waste and unless otherwise specified,
                 the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not
                 spun .
           5.2. The term 'natural fibres' includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003
                  as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of
                  heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
           5.3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to
                  describe the materials not classified within Chapters 50 to 63 which can be used to manufacture arti­
                  ficial, synthetic or paper fibres or yarns.
            5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow,
                  staple fibres or waste, of heading Nos 5501 to 5507.
            Note 6 :
            6.1 . In the case of the products classified within those headings in the list to which a reference is made to
                   this introductory note, the conditions set out in column 3 of the list shall not be applied to any basic
                   textile materials used in their manufacture which, taken together, represent 10 % or less of the total
                   weight of all the basic textile materials used (but see also notes 6.3 and 6.4 below).
            6.2. However, this tolerance may only be applied to mixed products which have been made from two or
                   more basic textile materials, irrespective of their share of the product.
                   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,
                    — synthetic man-made staple fibres,
                    — artificial man-made staple fibres.
                    — For example:
                         A yarn of heading No 5205 made from cotton fibres and synthetic" staple fibres is a mixed yarn.
                         Therefore, non-originating materials that do not satisfy the origin rules may be used up to a
                         weight of 10 % of the yarn.
                    — For example:
                         A woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres
                         is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combi­
                         nation thereof that does not satisfy the origin rules may be used up to a weight of 10 /o of the
                         fabric.
                     — For example:
                         Tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed
                         product if the cotton fabric is itself a mixed fabric being made from two or more different basic
                         textile materials or if the cotton yarns used are themselves mixtures.
 ---pagebreak---                                                                                                                                   8 . 8 . 88
No L 216/ 22                                Official Journal of the European Communities
                  — For example :                                                                                      .
                       If the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then,
                       obviously, two separate basic textile materials would have been used.
                  — For example:                                                                                          .
                       A carpet with tufts made both from artificial yarns and cotton tufts made from yarns and with a
                       jute backing is a mixed product because three basic textile materials are used. Thus, any non-orig­
                        inating materials that are used at a later stage of manufacture than the rule allows may be used,
                        provided their total weight taken together does not exceed 10% of the weight of the textile
                        materials in the carpet. Thus, the jute backing, the artificial yarns and/or cotton yarns could be
                        imported at that stage of manufacture, provided the weight conditions are met.
             6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of
                   polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.
             6.4. In the case of fabrics 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 an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.
             Note 7 :
             7.1 . In the case of those textile products, which are marked in the list by a footnote referring to this
                   introductory note, textile trimmings and accessories 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 their weight does not exceed
                    10 % of the total weight of all the textile materials incorporated.
                   Textile trimmings and accessories are those classified within Chapters 50 to 63. Linings and inter­
                    linings are not to be regarded as trimmings or accessories.
              7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have
                    to satisfy the conditions set out in column 3 even though they fall outside the scope of note 4.3.
              7.3. In accordance with note 4.3, any non-originating non-textile trimmings and accessories or other
                    product, which do not contain any textiles, may, anyway, be used freely where they cannot be made
                    from the materials listed in column 3 .
                    — For example:
                         If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this
                         does not prevent the use of metal items, such as buttons, because they canot be made from textile
                         materials .
              7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account
                     when calculating the value of the non-originating materials incorporated.
 ---pagebreak--- 8 . 8 . 88                             Official Journal of the European Communities                                         No L 216/23
                                                                            Working or processing carried out on non-originating materials
   HS heading No                  Description of product                                    that confers originating status
                                                                                                           3
          (1)                                2)
                 Buttermilk, curdled milk and cream, yogurt, kephir           Manufacture in which :
ex 0403
                 and other fermented or acidified milk and cream,             — all the materials of Chapter 4 used must be wholly
                 flavoured or containing added fruit, nuts or cocoa                obtained,
                                                                              — any fruit juice (except those of pineapple, lime or
                                                                                   grapefruit) of heading No 2009 used must already
                                                                                   be originating, and
                                                                              — the value of any materials of Chapter 17 used does
                                                                                   not exceed 30 % of the ex-works price of the
                                                                                   product
 ex 1702          Chemically pure fructose and maltose                         Manufacture from materials of any heading including
                                                                               other materials of heading No 1702
       1704       Sugar confectionary (including white chocolate),             Manufacture in which all the materials used are
                  not containing cocoa                                         classified within a heading other than that of the
                                                                               product, provided the value of any other materials of
                                                                               Chapter 17 used does not exceed 30 % of the
                                                                               ex-works price of the product
       1806       Chocolate and other food preparations containing             Manufacture in which all the materials used are
                  cocoa
                                                                               classified within a heading other than that of the
                                                                               product, provided the value of any materials of
                                                                               Chapter 17 used does not exceed 30 % of the
                                                                               ex-works price of the product
       1901       Malt extract; food preparations of flour, meal,
                  starch or malt extract, not containing cocoa powder
                  or containing cocoa powder in a proportion by
                  weight of less than 50 %, not elsewhere specified
                  or included ; food preparations of goods of heading
                   Nos 0401 to 0404, not containing cocoa powder or
                   containing cocoa powder in a proportion by weight
                   of less than 10 % , not elsewhere specified or
                   included :
                   — Malt extract                                               Manufacture from cereals of Chapter 10
                   — Other                                                      Manufacture in which all the materials used are
                                                                                classified within a heading other than that of the
                                                                                product, provided the value of any materials of
                                                                                Chapter 17 used does not exceed 30 % of the
                                                                                ex-works price of the product
   ex 1902         Pasta, whether or not cooked or stuffed (with meat           Manufacture in which all the cereals and derivatives
                    or other substances) or otherwise prepared, such as         (except durum wheat and its derivatives) used must be
                    spaghetti, macaroni, noodles, lasagne, gnocchi,             wholly obtained
                    ravioli, cannelloni — except for those containing
                    more than 20 % by weight of crustaceans, molluscs
                    or other aquatic invertebrates, sausages and the like
                    or meat and meat offal of any kind, including fats
                    of any kind or origin ; couscous, whether or not
                    prepared
        1903        Tapioca and substitutes therefor prepared from              Manufacture from materials of any heading except
                    starch, in the form of flakes, grains, pearls, siftings     potato starch of heading No 1108
                    or in similar forms
 ---pagebreak---                                                                                                                        8 . 8 . 88
No L 216 / 24                      Official Journal of the European Communities
                                                                                                (3)
        (1                              2)
    1904      Prepared foods obtained bv the swelling or roasting
              of cereals or cereal products (for example, corn
              flakes); cereals, other than maize (corn), in grain
              form, pre-cooked or otherwise prepared :
                                                                      Manufacture in which :
              — Not containing cocoa
                                                                      — all the cereals and their derivatives (except maize of
                                                                           the species Zed indurata and durum wheat and their
                                                                           derivatives) used must be wholly obtained, and
                                                                      — the value of any materials of Chapter 17 used does
                                                                           not exceed 30 % of the ex-works price of the
                                                                           product
               — Containing cocoa
                                                                      Manufacture from materials not classified within
                                                                      heading No 1806, provided the value of any 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'       Manufacture from materials of any heading except
               wares,    whether or not containing cocoa ;            those of Chapter 11
               communion wafers, empty cachets of a kind
               suitable for pharmaceutical use, sealing wafers, rice
               paper and similar products
 ex 2103       Sauces     and     preparations    therefor;   mixed   Manufacture in which all the materials used are
               condiments and mixed seasonings                        classified within a heading other than that of the
                                                                      product. However, mustard flour or meal or prepared
                                                                      mustard may be used
 ex 2104       Soups and broths and preparations therefor              Manufacture from materials of any heading except
                                                                      prepared or preserved vegetables of heading Nos 2002
                                                                       to 2005
 ex 2202       Waters, including mineral waters and aerated            Manufacture in which :
               waters, and other non-alcoholic beverages (not          — all the materials used are classified within a heading
                including fruit or vegetable juices of heading No           other than that of the product,
                2009); containing sugar or milk or milkfats
                                                                       — the value of any materials of Chapter 17 used does
                                                                            not exceed 30 % of the ex-works price of the
                                                                            product, and
                                                                       — any fruit juice used (except for pineapple, lime and
                                                                            grapefruit juices) must already be originating
     2205       Vermouth and other wine of fresh grapes flavoured       Manufacture in which all the grapes or any material
                with plants or aromatic substances                      derived from grapes used must be wholly obtained
  ex 2208       Liqueurs and other spirituous beverages containing      Manufacture in which all the grapes or any material
                 added sucrose, invert sugar, eggs or egg yolks         derived from grapes used must be 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 2504        Natural crystalline graphite, with enriched carbon     Enriching of the carbon content, purifying and
                 content, purified and ground                           grinding of crude crystalline graphite
  ex 2515        Marble, merely cut by sawing or otherwise into         Cutting, by sawing or otherwise, of marble (even if
                 blocks or slabs of a rectangular (including square)    already sawn) of a thickness exceeding 25 cm
                 shape, of a thickness not exceeding 25 cm
  ex 2516        Granite porphyry, basalt, sandstone and other          Cutting, by sawing or otherwise, of stones (even if
                 monumental and building stones, merely cut by          already sawn) of a thickness exceeding 25 cm
                 sawing or otherwise, into blocks or slabs of a
                 rectangular (including square) shape, of a thickness
                 not exceeding 25 cm
  ex 2518        Calcined dolomite                                       Calcination of dolomite not calcined
 ---pagebreak---                                                                                                                     No L 216 / 25
8 . 8 . 88                              Official Journal of the European Communities
          (1)                               (2)                                                     (3)
                 Crushed natural magnesium carbonate (magnesite),         Manufacture in which all the materials used are
ex 2519                                                                   classified within a heading other than that of the
                 in hermetically sealed containers, and magnesium         product. However, natural magnesium carbonate
                 oxide, whether or not pure, other than fused
                 magnesia or dead-burned (sintered) magnesia              (magnesite) may be used
                 Plasters specially prepared for dentistry                Manufacture in which the value of all the materials
ex 2520                                                                   used does not exceed 50 % of the ex-works price of
                                                                          the product
                  Natural asbestos fibres                                 Manufacture from asbestos concentrate
 ex 2524
 ex 2525          Mica powder                                             Grinding of mica or mica waste
 ex 2530          Earth colours, calcined or powdered                      Calcination or grinding of earth colours
 ex 2707          Oils in which the weight of the aromatic consti­         These are Annex II products
                  tuents exceeds that of the non-aromatic consti­
                  tuents, 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
       2709        Mineral oils and products of their distillation; bitu­  These are Annex II products
       to         minous substances ; mineral waxes
       2715
                   Inorganic chemicals ; organic or inorganic              Manufacture in which all the materials used are
  ex Chapter 28                                                            classified within a heading other than that of the
                   compounds of precious metals, of rare earth metals,
                   of radioactive elements or of isotopes ; except for     product. However, materials classified within the same
                   heading Nos ex 2811 and ex 2833 for which the           heading may be used provided their value does not
                   rules are set out below                                 exceed 20 % of the ex-works price of the product
  ex 2811          Sulphur trioxide                                        Manufacture from sulphur dioxide
   ex 2833         Aluminium sulphate                                       Manufacture in which the value of all the materials
                                                                            used does not exceed 50 % of the ex-works price of
                                                                            the product
   ex Chapter 29   Organic chemicals, except for heading Nos ex             Manufacture in which all the materials used are
                    2901 , ex 2902, ex 2905, 2915, ex 2932, 2933 and        classified within a heading other than that of the
                    2934, for which the position is set out below           product. However, materials classified within the same
                                                                            heading may be used provided their value does not
                                                                            exceed 20 °/o of the ex-works price of the product
   ex 2901          Acyclic hydrocarbons for use as power or heating        These are Annex II products
                    fuels
   ex 2902          Cyclanes and cyclenes (other than azulenes),            These are Annex II products
                    benzene, toluene, xylenes, for use as power or
                    heating fuels
   ex 2905          Metal alcoholates of alcohols of this heading and        Manufacture from materials of any heading, including
                    of ethanol or glycerol                                   other materials of heading No 2905 . However, metal
                                                                             alcoholates of this heading may be used, provided their
                                                                             value does not exceed 20 % of the ex-works price of
                                                                             the product
        2915         Saturated acyclic monocarboxylic acids and their        Manufacture from materials of any heading. However,
                    anhydrides, halides, peroxides and peroxyacids ;         the value of all the materials of heading Nos 2915 and
                     their halogenated, sulphonated, nitrated or             2916 used may not exceed 20 % of the ex-works price
                     nitrosated derivatives                                  of the product
    ex 2932          — Internal     ethers    and    their   halogenated,    Manufacture from materials of any heading. However,
                         sulphonated, nitrated or nitrosated derivates       the value of all the materials of heading No 2909 used
                                                                             may not exceed 20 % of the ex-works price of the
                                                                             product
 ---pagebreak---                                                                                                                                    8 . 8 . 88
No L 216/26                                    Official Journal of the European Communities
                                                                                                           (3)
         :d                                         (2)
                                                                                 Manufacture from materials of any heading
:x 2932                     Cyclic acetals and internal hemiacetals and their
    (cont'd)                 halogenated, sulphonated, nitrated or nitrosated
                             derivates
    2933                 Heterocyclic compounds with nitrogen hetero­
                         atom(s) only; nucleic acids and their salts :
                         — Lactams, other than 6-hexanelactam (epsilon­          Manufacture from materials of any heading. However,
                                                                                 the value of all the materials of heading Nos 2932 and
                             caprolactam) ;      monoazepines;       diazepines; 2933 used may not exceed 30 % of the ex-works price
                             azocines (whether or not hydrogenated)
                                                                                 of the product (l)
                         — Other
                                                                                 Manufacture from materials of any heading. However,
                                                                                 the value of all the materials of heading Nos 2932 and
                                                                                  2933 used may not exceed 20 % of the ex-works price
                                                                                  of the product
     2934                 Other heterocyclic compounds
                          — 6-Aminopenicillanic acid, 7-aminocephalospo­          Manufacture from materials of any heading. However,
                              ranic    acid    and      7-aminodesacetoxycephal   the value of all the materials of heading Nos 2932,
                              osporanic acid; compounds containing a pheno­       2933 and 2934 used may not exceed 30 % of the ex­
                              thiazine     ring-system     .(whether    or   not  works price of the product (')
                              hydrogenated), not further fused ; monothia­
                              monoazipines ; monothiins ; monooxamono­
                              azines ; monooxamonoazoles (whether or not
                              hydrogenated)
                          — Other                                                 Manufacture from materials of any heading. However,
                                                                                  the value of all the materials of heading Nos 2932,
                                                                                  2933 and 2934 used may not exceed 20 % of the ex­
                                                                                  works price of the product
                          Pharmaceutical products, except for heading Nos          Manufacture in which all the materials used are
 ex Chapter 30                                                                     classified within a heading other than that of the
                          3002, 3003 and 3004, for which the rules are set
                          out below                                                product.
                                                                                     heading However,  materials
                                                                                             may be used          classified
                                                                                                            provided   their within  the same
                                                                                                                             value does     not
                                                                                   exceed 20 % of the ex-works price of the product
      3002                Human blood ; animal blood prepared for thera­
                          peutic, prophylactic or diagnostic uses ; antisera and
                          other blood fractions ; vaccines, toxins, cultures of
                          micro-organisms (excluding yeasts) and similar
                          products :
                          — Products consisting of two or more constituents        Manufacture from materials of any heading, including
                               which have been mixed together for therapeutic      other materials of heading No 3002. The materials of
                               or prophylactic uses or unmixed products for        this description may also be used, provided their value
                               these uses, put up in measured doses or in forms    does not exceed 20 % of the ex-works price of the
                               or packings for retail sale                         product
                          — Other :
                               — Human blood                                       Manufacture from materials of any heading, including
                                                                                   other materials of heading No 3002 . The materials of
                                                                                   this description may also be used, provided their value
                                                                                   does not exceed 20 % of the ex-works price of the
                                                                                   product
                                   Animal blood prepared for therapeutic or         Manufacture from materials of any heading, including
                                   prophylactic uses                               other materials of heading No 3002 . The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                   Blood fractions other than antisera, haemo­      Manufacture from materials of any heading, including
                                   globin and serum globulin                        other materials of heading No 3002 . The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                   Haemoglobin, blood globulin and serum            Manufacture from materials of any heading, including
                                   globulin                                         other materials of heading No 3002 . The materials of
                                                                                    this description may also be used, provided their 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 No 3002 . The materials of
                                                                                    this description may also be used, provided their value
                                                                                     does not exceed 20 % of the ex-works price of the
                                                                                    product
  (') This rule shall only apply until 31 March 1991 .
 ---pagebreak---                                                                                                                                          No L 216 / 27
8 . 8 . 88                                       Official Journal of the European Communities
                                                       2                                                                (3)
          (1
                          Medicaments (excluding goods of heading No                          Manufacture in which :
      3003
      and                 3002, 3005 or 3006)                                                — all the materials used are classified within a heading
      3004                                                                                         other than that of the product. However, materials
                                                                                                   of heading No 3003 or 3004 may be used provided
                                                                                                   their value, taken together, does not exceed 20 %
                                                                                                   of the ex-works price of the product, and
                                                                                              — the value of all the materials used does not exceed
                                                                                                   50 % of the ex-works price of the product
                           Fertilizers except for heading No ex 3105 for which                Manufacture in which all the materials used are
 ex Chapter 31                                                                                classified within a heading other than that of the
                           the rule is set out below
                                                                                              product. However, materials classified within the same
                                                                                              heading may be used provided their value does not
                                                                                              exceed 20 % of the ex-works price of the product
 ex 3105                   Mineral or chemical fertilizers containing two or                  Manufacture in which :
                           three of the fertilizing elements nitrogen, phos­                  — all the materials used are classified within a heading
                           phorus and potassium; other fertilizers ; goods of                       other than that of the product. However, materials
                           this chapter, in tablets or similar forms or in                          classified within the same heading may be used
                           packages of a gross weight not exceeding 10 kg,                          provided their value does not exceed 20 % of the
                           except for :                                                             ex-works price of the product, and
                           — Sodium nitrate                                                   — the value of all the materials used does not exceed
                           — Calcium cyanamide                                                      50 % of the ex-works price of the product
                           — Potassium sulphate
                           — Magnesium potassium sulphate
 ex Chapter 32              Tanning or dyeing extracts ; tannins and their deri­                Manufacture in which all the materials used are
                            vatives ; dyes, pigments and other colouring matter;                classified within a heading other than that of the
                            paints ana varnishes ; putty and other mastics ; inks ;             product. However, materials classified within the same
                            except for heading Nos ex 3201 and 3205, for                        heading may be used provided their value does not
                            whicn the rules are set out below                                   exceed 20 % of the ex-works price of the product
  ex 3201                   Tannins and their salts, ethers, esters and other                   Manufacture from tanning extracts of vegetable origin
                            derivatives
       3205                 Colour lakes ; preparations as specified in note 3 to               Manufacture from materials of any heading, except
                            this chapter based on colour lakes (l)                              heading Nos 3203, 3204 and 3205. However, materials
                                                                                                from heading No 3205 may be used provided their
                                                                                                value does not exceed 20 % of the ex-works price of
                                                                                                the product
  ex Chapter 33             Essential oils and resinoids ; perfumery, cosmetic or               Manufacture in which all the materials used are
                            toilet preparations ; except for heading No 3301 ,                  classified within a heading other than that of the
                            for which the rule is set out below                                 product. However, materials classified within the same
                                                                                                heading may be used provided their value does not
                                                                                                exceed 20 °/o of the ex-works price of the product
       3301                  Essential oils (terpeneless or not), including                     Manufacture from materials of any heading, including
                             concretes and absolutes ; resinoids ; concentrates of              materials of a different 'group' (2) within this heading.
                             essential oils in fats, in fixed oils, in waxes or the             However, materials of the same group may be used,
                             like, obtained by enfleurage or maceration ; terpenic              provided their value does not exceed 20 % of the ex­
                             by-products of the deterpenation of essential oils ;               works price of the product
                             aqueous distillates and aqueous solutions of
                             essential oils
   (') Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing o
       colouring preparations, provided they are not classified within another heading in Chapter 32.
   (') A 'group' is regarded as any part of the heading separated from the rest by a semicolon.
 ---pagebreak---                                                                                                                     8 . 8 . 88
No L 216/ 28                       Official Journal of the European Communities
       (1 )                            (2)                                                   (3)
ex Chapter 34 Soap, organic surface-active agents, washing prepa­    Manufacture in which all the materials used are
              rations, lubricating preparations, artificial waxes,   classified within a heading other than that of the
              prepared waxes, polishing or scouring preparations,    product. However, materials classified within the same
              candles and similar articles, modelling pastes,        heading may be used provided their value does not
              'dental waxes' and dental preparations with a basis    exceed 20 % of the ex-works price of the product
              of plaster; except for heading Nos ex 3403 and
               3404, for which the position is set out below
ex 3403        Lubricating preparations containing petroleum oils    These are Annex II products
               or oils obtained from bituminous minerals,
               provided they represent less than 70 % by weight                                                               /
ex 3404        Artificial waxes and prepared waxes :
              — With a basis of paraffin, petroleum waxes,           These are Annex II products
                   waxes obtained from bituminous minerals, slack
                   wax or scale wax
              — Other                                                 Manufacture from materials of any heading, except:
                                                                     — hydrogenated oils having the character of waxes of
                                                                         heading No 1516
                                                                     — fatty acids not chemically defined or industrial fatty
                                                                         alcohols having the character of waxes of heading
                                                                         No 1519
                                                                     — materials of heading No 3404.
                                                                     However, these materials may be used provided their
                                                                     value does not exceed 20 % of the ex-works price of
                                                                     the product
ex Chapter 35 Albuminoidal substances; modified starches; glues;     Manufacture in which all the materials used are
               enzymes ; except for heading Nos 3505 and ex 3507     classified within a heading other than that of the
              for which the rules are set out below                  product. However, materials classified within the same
                                                                     heading may be used provided their value does not
                                                                     exceed 20 °/o of the ex-works price of the product
   3505        Dextrins and other modified starches (for example,
              pregelatinized 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 No 3505
              — Other                                                Manufacture from materials of any heading, except
                                                                     those of heading No 1108
ex 3507       Prepared enzymes not elsewhere specified or            Manufacture in which the value of all the materials
              included                                               used does not exceed 50 °/o of the ex-works price of
                                                                     the product
   Chapter 36 Explosives; pyrotechnic products; matches; pyro­       Manufacture in which all the materials used are
              phoric alloys; certain combustible preparations        classified within a heading other than that of the
                                                                     product. However, materials classified within the same
                                                                     heading may be used provided their value does not
                                                                     exceed 20 °/o of the ex-works price of the product
ex Chapter 37 Photographic or cinematographic goods ; except for     Manufacture in which all the materials used are
              heading Nos 3701 , 3702 ana 3704 for which the         classified within a heading other than that of the
              rules are set out below                                product. However, materials classified within the same
                                                                     heading may be used provided their value does not
                                                                     exceed 20 % of the ex-works price of the product
 ---pagebreak---                                       Official Journal of the European Communities                                 No L 216/29
8 . 8 . 88
           1)                             (2                                                       (3)
     3701     Photographic plates and film in the flat, sensitized,
              unexposed, of any material other than paper,
              paperboard or textiles ; instant print film in the flat,
              sensitized, unexposed, whether or not in packs :
              — Instant print film for colour photography, in           Manufacture in which all the materials used are
                  packs                                                 classified within a heading other than that of the
                                                                        product. However, materials from heading No 3702
                                                                        may be used provided their value does not exceed
                                                                        30 % of the ex-works price of the product
              — Other                                                   Manufacture in which all the materials used are
                                                                        classified within a heading other than heading No 3701
                                                                        or 3702
     3702     Photographic film in rolls, sensitized, unexposed, of     Manufacture in which all the materials used are
              any material other than paper, paperboard or              classified within a heading other than heading No 3701
              textiles ; instant print film in rolls, sensitized,       or 3702
              unexposed
     3704     Photographic plates, film, paper, paperboard and          Manufacture in which all the materials used are
              textiles, exposed but not developed                       classified within a heading other than heading Nos
                                                                        3701 to 3704
ex Chapter 38 Miscellaneous chemical products; except for               Manufacture in which all the materials used are
              heading Nos ex 3801 , ex 3803, ex 3805, ex 3806,          classified within a heading other than that of the
              ex 3807, 3808 to 3814, 3818 to 3820, 3822 and             product. However, materials classified within the same
              3823 for which the rules are set out below                heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
ex 3801           Colloidal graphite in suspension in oil and semi­     Manufacture in which the value of all the materials
                  colloidal graphite; carbonaceous pastes for elec­     used does not exceed 50 % of the ex-works price of
                  trodes                                                the product
                  Graphite in paste form, being a mixture of more       Manufacture from materials of any heading. However,
                  than 30 % by weight of graphite with mineral          the value of the materials of heading No 3403 used
                  oils                                                  must not exceed 20 % of the ex-works price of the
                                                                        product
ex 3803       Refined tall oil                                          Refining of crude tall oil
ex 3805       Spirits of sulphate turpentine, purified                  Purification by distillation or refining of raw spirits of
                                                                        sulphate turpentine
ex 3806       Ester gums                                                Manufacture from resin acids
ex 3807       Wood pitch (wood tar pitch)                               Distillation of wood tar
     3808     Miscellaneous chemical products :
     to
     3814
     3818         Prepared additives for lubricating oil,               These are Annex II products
     to           containing petroleum oils or oils obtained from
     3820         bituminous minerals, of heading No 3811
     3822
     and
     3823         The following of heading No 3823 :                    Manufacture in which all the materials used are
                  — Prepared binders for foundry moulds or              classified within a heading other than that of the
                       cores based on natural resinous products         product.   However,
                                                                         heading may         materials
                                                                                        be used         classified
                                                                                                  provided   their within the same
                                                                                                                   value does   not
                  — andNaphthenic    acids, their water insoluble salts
                            their esters
                                                                        exceed 20 % of the ex-works price of the product
                  — Sorbitol other than that of heading No 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
 ---pagebreak---                                                                                                                                                8 . 8 . 88
No L 216/ 30                                       Official Journal of the European Communities
           ( 1)                                          (2)                                                                (3)
     3808                      — Ammoniacal gas liquors and spent oxide
     to                             produced in coal gas purification
     3814
     3818
                               — Sulphonaphthenic acids, their water
                                    insoluble salts and their esters
     to
     3820                      — Fusel oil and Dippel's oil
     3822
     and                       — Mixtures of salts having different anions
     3823                      — Copying pastes with a basis of gelatin,
     (cont'd)                       whether or not on a paper or textile backing
                           — Other                                                                Manufacture in which the value of all the materials
                                                                                                 used does not exceed 50 % of the ex-works price of
                                                                                                 the product
     3901                   Plastics in primary forms, waste, parings and scrap,                  Manufacture in which :
     to                     of plastic :                                                         — the value of all the materials used does not exceed
     3915
                           — Addition homopolymerization products                                    50 % of the ex-works price of the product, and
                                                                                                 — the value of any materials of Chapter 39 used does
                                                                                                     not exceed 20 % of the ex-works price of the
                                                                                                     product (')
                           — Other                                                                Manufacturing in which the value of the materials of
                                                                                                  Chapter 39 used does not exceed 20 % of the ex­
                                                                                                 works price of the product (')
     3916                  Semi-manufactures of plastics :
     to
     3921                  — Flat products, further worked than only                             Manufacture in which the value of any materials of
                               surface-worked or cut into forms other than                        Chapter 39 used does not exceed 50 °/o of the ex­
                               rectangles ; other products, further worked than                  works price of the product
                               only surface-worked
                           — Other :
                               — Addition homopolymerization products                            Manufacture in which :
                                                                                                 — the value of all the materials used does not exceed
                                                                                                     50 % of the ex-works price of the product, and
                                                                                                 — the value of any materials of Chapter 39 used does
                                                                                                     not exceed 20 % of the ex-works price of the
                                                                                                     product (')
                               — Other                                                           Manufacture in which the value of any materials of
                                                                                                 Chapter 39 used does not exceed 20 °/o of the ex­
                                                                                                 works price of the product (')
     3922                  Articles of plastic                                                   Manufacture in which the value of all the materials
     to                                                                                          used does not exceed 50 % of the ex-works price of
     3926                                                                                        the product
ex 4001                    Laminated slabs of crepe rubber for shoes                             Lamination of sheets of natural rubber
     4005                  Compounded rubber, unvulcanized, in primary                           Manufacture in which the value of all the materials
                           forms or in plates, sheets or strip                                   used, except natural rubber, does not exceed 50 % of
                                                                                                 the ex-works price of the product
     4012                  Retreaded or used pneumatic tyres of rubber; solid
                           or cushion tyres, interchangeable tyre treads and
                           tyre flaps of rubber:
                           — Retreaded pneumatic, solid or cushion, tyres of                     Retreading of used tyres
                               rubber
                          — Other                                                                Manufacture from materials of any heading, except
                                                                                                 those of heading No 4011 or 4012
ex 4017                    Articles of hard rubber                                               Manufacture from hard rubber
(') In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to
    391 1 , on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---                                                Official Journal of the European Communities                                          No L 216/ 31
8 . 8 . 88
          (1)                                       (2)                                                              (3)
ex 4102                 Raw skins of sheep or lambs, without wool on                       Removal of wool from sheep or Iamb skins, with wool
                                                                                           on
     4104               Leather, without hair or wool other than leather of                 Retanning of pre-tanned leather
     to                 heading No 4108 or 4109                                             or
     4107                                                                                   Manufacture in which all the materials used are
                                                                                            classified within a heading other than that of the
                                                                                            product
     4109               Patent leather and patent laminated leather;                        Manufacture from leather of heading Nos 4104 to
                        metallized leather                                                  4107 provided its value does not exceed 50 % of the
                                                                                            ex-works price of the product
 ex 4302                Tanned or dressed furskins, assembled :
                        — Plates, crosses and similar forms                                 Bleaching or dyeing, in addition to cutting and
                                                                                            assembly of non-assembled tanned or dressed furskins
                        — Other                                                             Manufacture from non-assembled, tanned or dressed
                                                                                            furskins
     4303               Articles of apparel, clothing accessories and other                 Manufacture from non-assembled, tanned or dressed
                        articles of furskin                                                 furskins, of heading No 4302 (')
 ex 4403                Wood roughly squared                                                Manufacture from wood in the rough, whether or not
                                                                                            stripped of its bark or merely roughed down
ex 4407                 Wood sawn or chipped lengthwise, sliced or peeled,                  Planing, sanding or finger-jointing
                        of a thickness exceeding 6 mm, planed, sanded or
                     ' finger-jointed
ex 4408                Veneer sheets and sheets for plywood, of a                           Splicing, planing, sanding or finger-jointing
                        thickness not exceeding 6 mm, spliced, and other
                       wood sawn lengthwise, sliced or peeled, of a
                       thickness not exceeding 6 mm, planed, sanded or
                        finger-jointed
ex 4409                — Wood (including strips and friezes for parquet                     Sanding or finger-jointing
                            flooring, not assembled) continuously shaped
                            (tongued, grooved, rebated, chamfered,
                            V-jointed, beaded, moulded, rounded or the
                            like) along any of its edges or faces, sanded or
                            finger-jointed
                       — Beadings and mouldings                                            Beading or moulding
ex 4410                 Beadings     and mouldings,         including moulded              Beading or moulding
     to                skirting and other moulded boards
ex 4413
ex 4415                Packing cases, boxes, crates, drums and similar                     Manufacture from boards not cut to size
                       packings, of wood
ex 4416                Casks, barrels, vats, tubs and other coopers'                       Manufacture from riven staves, not further worked
                       products and parts thereof, of wood                                 than sawn on the two principal surfaces
ex 4418                — Builders' joinery and carpentry of wood                           Manufacture in which all the materials used are
                                                                                           classified within a heading other than that of the
                                                                                           product. However, cellular wood panels, shingles and
                                                                                           shales may be used
                       — Beadings and mouldings                                            Beading or moulding
ex 4421                Match splints; wooden pegs or pins for footwear                     Manufacture from wood of any heading except drawn
                                                                                           wood of heading No 4409
(') Until 31 March 1990, Assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used.
 ---pagebreak---                                                                                                                                                 8 . 8 . 88
No L 216 / 32                                    Official Journal of the European Communities
         (1 )                                        (2)                                                                 (3)
    4503                 Articles of natural cork                                               Manufacture from cork of heading No 4501
ex 4811                   Paper and paperboard, ruled, lined or squared only                    Manufacture from paper-making materials of Chapter
                                                                                                47
     4816                 Carbon paper, self-copy paper and other copying                       Manufacture from paper-making materials of Chapter
                          or transfer papers (other than those of heading No                    47
                          4809), duplicator stencils and offset plates, of
                          paper, whether or not put up in boxes
     4817                 Envelopes, letter cards, plain postcards and corre­                   Manufacture in which :
                          spondence cards, of paper or paperboard ; boxes,                      — all the materials used are classified within a heading
                          pouches, wallets and writing compendiums, of                              other than that of the product, and
                          paper or paperboard, containing an assortment of                      — the value of all the materials used does not exceed
                          paper stationery
                                                                                                    50 % of the ex-works price of the product
ex 4818                   Toilet paper                                                          Manufacture from paper-making materials of Chapter
                                                                                                47
ex 4819                   Cartons, boxes, cases, bags and other packing                         Manufacture in which :
                          containers, of paper, paperboard, cellulose wadding                   — all the materials used are classified within a heading
                          or webs of cellulose fibres
                                                                                                    other than that of the product, and
                                                                                                — the value of all the materials used does not exceed
                                                                                                    50 °/o of the ex-works price of the product
ex 4820                   Letter pads                                                           Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 °/o of the ex-works price of
                                                                                                the product
ex 4823                   Other paper, paperboard, cellulose wadding and                        Manufacture from paper-making materials of Chapter
                          webs of cellulose fibres, cut to size or shape                        47
     4909                 Printed or illustrated postcards ; printed cards                      Manufacture from materials not classified within
                          bearing personal greetings, messages or                               heading No 4909 or 4911
                          announcements, whether or not illustrated, with or
                          without envelopes or trimmings
     4910                 Calendars of any kind, printed, including calendar
                          blocks :
                         — Calenders of the 'perpetual' type or with                            Manufacture in which :
                              replaceable blocks mounted on bases other than                    — all the materials used are classified within a heading
                              paper or paperboard                                                  other than that of the product, and
                                                                                                — the value of all the materials used does not exceed
                                                                                                    50 % of the ex-works price of the product
                         — Other                                                                Manufacture from materials        not classified within
                                                                                                heading No 4909 or 4911
ex 5003                   Silk waste (including cocoons unsuitable for                          Carding or combing of silk waste
                          reeling, yarn waste ana garnetted stock), carded or
                         combed
    5501                 Man-made staple fibres                                                 Manufacture from chemical materials or textile pulp
    to
    5507
ex Chapter 50            Yarn, monofilament and thread                                          Manufacture from (l):
    to
                                                                                               — natural fibres not carded or combed or otherwise
    Chapter 55                                                                                     processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- 8 . 8 . 88                                       Official Journal of the European Communities                                            No L 216/ 33
          ( 1)                                       (2)                                                                 (3)
ex Chapter 50            Woven fabrics :
      to
                         — Incorporating rubber thread                                          Manufacture from single yarn (')
      Chapter 55
                         — Other                                                                Manufacture from (*):
                                                                                                — coir yarn,
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                   /
                                                                                                the ex-works price of the product
ex Chapter 56            Wadding, felt and non-wovens ; special yarns, twine                    Manufacture from ('):
                         cordage, ropes and cables ana articles thereof                         — coir yarn,
                         except for heading Nos 5602, 5604, 5605 and 5606,
                         for which the rules are set out below                                  — natural fibres,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
      5602                Felt, whether or not impregnated, coated, covered
                         or laminated :
                         — Needleloom felt                                                      Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — chemical materials or textile pulp
                                                                                                However :
                                                                                                — polypropylene filament of heading No 5402,
                                                                                                — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                 i
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 % of the
                                                                                                ex-works price of the product
                         — Other                                                                Manufacture from (*) :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres made from casein, or
                                                                                                — chemical materials or textile pulp
      5604               Rubber thread and cord, textile covered ; textile
                         yarn, and strip and the like of heading No 5404 or
                         5405, impregnated, coated, covered or sheathed
                         with rubber or plastics :
                         — Rubber thread and cord, textile covered                              Manufacture from rubber thread or cord, not textile
                                                                                                covered
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                                                                                                              8 . 8 . 88
 No L 216/34                                     Official Journal of the European Communities
          ( 1)                                        (2)                                                                 (3)
     5604                 — Other                                                               Manufacture from ('):
     (cont'd)                                                                                   — natural fibres not carded or combed or otherwise
                                                                                                     processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     5605                  Metallized yarn, whether or not gimped, being                         Manufacture from ('):
                           textile yarn, or strip or the like of heading No 5404                 — natural fibres,
                        , or 5405, combined with metal in the form of
                           thread, strip or powder or covered with metal                         — man-made staple fibres not carded or combed or
                                                                                                     otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     5606                 Gimped yarn, and strip and the like of heading No                      Manufacture from (') :
                           5404 or 5405, pimped (other then those of heading                    — natural fibres,
                          No 5605 and gimped horsehair yarn); chenille yarn
                          (including flock chenille yarn); loop wale-yarn                       — man-made staple fibres not carded or combed or
                                                                                                     otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     Chapter 57           Carpets and other textile floor coverings :
                          — Of needleloom felt                                                  Manufacture from (') :
                                                                                                — natural fibres, or
                                                                                                — chemical materials or textile pulp.
                                                                                                However :
                                                                                                — polypropylene filament of heading No 5402,
                                                                                                — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 % of the
                                                                                                ex-works price of the product
                          — Of other felt                                                       Manufacture from ('):
                                                                                                — natural fibres not carded or combed or otherwise
                                                                                                    processed for spinning, or
                                                                                                — chemical materials or textile pulp
                          — Other                                                               Manufacture from (*) :
                                                                                                — coir yarn,
                                                                                                — synthetic or artificial filament yarn,
                                                                                                — natural fibres, or
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- 8 . 8 . 88                                       Official Journal of the European Communities                                            No L 216 / 35
          ( 1)                                       (2)                                                                 (3)
ex Chapter 58             Special woven fabrics ; tufted textile fabrics ; lace ;
                          tapestries; trimmings, embroidery, except for
                          heading Nos 5805 and 5810 ; the rule for heading
                          No 5810 is set out below :
                          — Combined with rubber thread                                         Manufacture from single yarn (')
                          — Other                                                               Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
     5810                 Embroidery in the piece, in strips or in motifs                       Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 % of the ex-works price of
                                                                                                the product
     5901                 Textile fabrics coated with gum or amylaceous                         Manufacture from yarn
                          substances, of a kind used for the outer covers of
                          books or the like; tracing cloth ; prepared painting
                          canvas ; buckram and similar stiffened textile fabrics
                          of a kind used for hat foundations
     5902                 Tyre cord fabric of high tenacity yarn of nylon or
                          other polyamides, polyesters or viscose rayon :
                          — Containing not more than 90 % by weight of
                                                                                           l    Manufacture from yarn
                              textile materials
                          — Other                                                               Manufacture from chemical materials or textile pulp
     5903                Textile fabrics impregnated, coated, covered or                        Manufacture from yarn
                          laminated with plastics, other than those of heading
                          No 5902
     5904                 Linoleum, whether or not cut to shape ; floor                         Manufacture from yarn (')
                         coverings consisting of a coating or covering
                         applied on a textile Dacking, whether or not cut to
                         shape
    5905                 Textile wall coverings :
                         — Impregnated, coated, covered or laminated with                       Manufacture from yarn
                              rubber, plastics or other materials
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                 Official Journal of the European Communities                                               8 . 8 . 88
No L 216/ 36
         0)                                         (2)                                                              (3)
    5905                 — Other                                                            Manufacture from (l):
     (cont'd)                                                                               — coir yarn,
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                                                                                            or
                                                                                            Printing accompanied by at least two preparatory or
                                                                                            finishing operations (such as scouring, bleaching,
                                                                                            mercerizing, heat setting, raising, calendering, shrink
                                                                                            resistance processing, permanent finishing, decatizing,
                                                                                            impregnating, mending and burling) where the value of
                                                                                            the unprinted fabric used does not exceed 47,5 °/o of
                                                                                            the ex-works price of the product
     5906                Rubberized textile fabrics, other than those of
                         heading No 5902 :
                         — Knitted or crocheted fabrics                                     Manufacture from ('):
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                         — Other fabrics made of synthetic filament yarn,                   Manufacture from chemical materials
                             containing more than 90 % by weight of textile
                             materials
                         — Other                                                            Manufacture from yarn
     5907                Textile fabrics otherwise impregnated, coated or                   Manufacture from yarn
                         covered; painted canvas being theatrical scenery,
                         studio backcloths or the like
ex 5908                  Incandescent gas mantles, impregnated                              Manufacture from tubular knitted gas mantle fabric
     5909                Textile articles of a kind suitable for industrial use :
    to
     5911                — Polishing discs or rings other than of felt of                   Manufacture from yarn or waste fabrics or rags of
                             heading No 5911                                                heading No 6310
                         -— Woven fabrics, of a kind commonly used in                       Manufacture from (') :
                             papermaking or other technical uses, felted or                 — coir yarn,
                             not, whether or not impregnated or coated,
                             tubular or endless with single or multiple warp                — from the following materials :
                             and/or weft, or flat woven with multiple warp                      — yarn of polytetrafluoroethylene (J) ('),
                             and/or weft of heading No 591 1
                                                                                                — yarn, multiple, of polyamide, coated, im­
                                                                                                    pregnated or covered with a phenolic resin ('),
                                                                                                — yarn of synthetic textile fibres of aromatic poly­
                                                                                                    amides, obtained by polycondensation of
                                                                                                    m-phenylenediamine and isopnthalic acid (*)>
                                                                                                — monofil of polytetrafluoroethylene (") (*),
                                                                                                — yarn of synthetic textile fibres of poly-^-phe­
                                                                                                    nylene terephthalamide (*),
                                                                                                — glass fibre yarn, coated with phenol resin and
                                                                                                    gimped with acrylic yarn (*) (J),
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
O This provision shall apply until 31 March 1991 .
O The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 ---pagebreak--- 8 . 8 . 88                                       Official Journal of the European Communities                                            No L 216/37
          (1)                                        (2)                                                                 (3)
     5909                — Other                                                                Manufacture from (') :
     to
     5911
                                                                                                — coir yarn,
     (cont'd)                                                                                   — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
     Chapter 60 ;         Knitted or crocheted fabrics                                          Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
     Chapter 61          Articles of apparel and clothing accessories, knitted
                          or crocheted :
                         — Obtained by sewing together or otherwise                             Manufacture from yarn (*)
                              assembling, two or more pieces of knitted or
                              crocheted fabric which have been either cut to
                              form or obtained directly to form
                         — Other                                                                Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
ex Chapter 62            Articles of apparel and clothing accessories, not                      Manufacture from yarn (J)
                          knitted or crocheted, except for heading Nos ex
                          6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213,
                         6214, ex 6216 and ex 6217 for which the rules are
                          set out below
ex   6202                Women's, girls' and babies' clothing and 'other                        Manufacture from yarn (')
ex   6204                 made-up clothing accessories', embroidered                            or
ex   6206
ex   6209                                                                                       Manufacture from unembroidered fabric provided the
     and                                                                                        value of the unembroidered fabric used does not
ex 6217                                                                                         exceed 40 % of the ex-works price of die product (')
ex 6210                   Fire-resistant equipment of fabric covered with foil                  Manufacture from yarn (*)
ex 6216                  of aluminized polyester                                                or
     and
ex 6217                                                                                         Manufacture from uncoated fabric provided the value
                                                                                                of the uncoated fabric used does not exceed 40 % of
                                                                                                the ex-works price of the product (l)
     6213                Handkerchiefs, shawls, scarves, mufflers, mantillas,
     and                 veils and the like :
     6214
                         — Embroidered                                                          Manufacture from unbleached single yarn (*) (')
                                                                                                or
                                                                                                Manufacture from unembroidered fabric provided the
                                                                                                value of the unembroidered fabric used does not
                                                                                                exceed 40 % of the ex-works price of the product (')
                         — Other                                                                Manufacture from unbleached single yarn (*) (*)
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
O See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak---                                                                                                                                               8 . 8 . 88
No L 216 / 38                                   Official Journal of the European Communities
         (1)                                          (2)                                                                  (3)
    6301                 Blankets, travelling rugs, bed linen etc. ; curtains,
    to                   etc. ; other furnishing articles :
    6304
                         — Of felt, of non-wovens                                            Manufacture from (l):
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other :                                                           Manufacture from unbleached single yarn (')
                              — Embroidered                                                  or
                                                                                              Manufacture from unembroidered fabric (other than
                                                                                             knitted or crocheted) provided the value of the .unem­
                                                                                             broidered fabric used does not exceed 40 % of the ex­
                                                                                             works price of the product
                              — Other                                                         Manufacture from unbleached single yarn (')
     6305                 Sacks and bags, of a kind used for the packing of                   Manufacture from (') :
                         goods                                                               — natural fibres,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                  otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
     6306                Tarpaulins, sails for boats, sailboards or landcraft,
                         awnings, sunblinds, tents and camping goods :
                         — Of non-wovens                                                     Manufacture from (') :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other                                                             Manufacture from unbleached single yarn (*)
ex 6307                  Other made-up articles, including dress patterns                    Manufacture in which the value of all the materials
                                                                                             used does not exceed 40 % of the ex-works price of
                                                                                             the product (l)
     6308                Sets consisting of woven fabric and yarn, whether                   Each item in the set must satisfy the rule which would
                         or not with accessories, for making up into rugs,                   apply to it if it were not included in the set. However,
                         tapestries, embroidered table cloths or serviettes or               non-originating articles may be incorporated provided
                         similar textile articles, put up in packings for retail             their total value does not exceed 15 % of the ex-works
                         sale                                                                price of the set
     6401                Footwear                                                            Manufacture from materials of any heading except for
    to                                                                                       assemblies of uppers affixed to inner soles or to other
    6405                                                                                     sole components of heading No 6406
    6503                 Felt hats and other felt headgear, made from the                    Manufacture from yarn or textile fibres (5)
                         hat bodies, hoods or plateaux of heading No 6501 ,
                         whether or not lined or trimmed
    6505                 Hats and other headgear, knitted or crocheted, or                   Manufacture from yarn or textile fibres
                         made up from lace, felt or other textile fabric, in
                         the piece (but not in strips), whether or not lined or
                         trimmed ; hair-nets of any material, whether or not
                         lined or trimmed
    6601                 Umbrellas and sun umbrellas (including walking­                     Manufacture in which the value of all the materials
                         stick umbrellas, garden umbrellas and similar                       used does not exceed 50 % of the ex-works price of
                         umbrellas)                                                          the product
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(') For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988.
(J) See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- 8 . 8 . 88                          Official Journal of the European Communities                               No L 216/ 39
          (1 )                           (2)                                                    (3)
ex 6803        Articles of slate or of agglomerated slate             Manufacture from worked slate
ex 6812        Articles of asbestos or of mixtures with a basis of    Manufacture from fabricated asbestos fibres or from
               asbestos or with a basis of asbestos and magnesium     mixtures with a basis of asbestos or with a basis of
               carbonate                                              asbestos and magnesium carbonate
ex 6814        Articles of mica; including agglomerated or recon­     Manufacture from worked mica (including agglom­
               stituted mica on a support of paper, paperboard or     erated or reconstituted mica)
               other materials
     7006      Glass of heading No 7003, 7004 or 7005 , bent,          Manufacture from materials of heading No 7001
               edge-worked, engraved, drilled, enamelled or
               otherwise worked, but not framed or fitted with
               other materials
     7007      Safety glass, consisting of toughened (tempered) or     Manufacture from materials of heading No 7001
               laminated glass
     7008      Multiple-walled insulating units of glass              Manufacture from materials of heading No 7001
     7009      Glass mirrors, whether or not framed, including        Manufacture from materials of heading No 7001
               rear-view mirrors
     7010      Carboys, bottles, flasks, jars, pots, phials, ampoules Manufacture in which all the materials used are
               and other containers, or glass, of a kind used for     classified within a heading other than that of the
               the conveyance or packing of goods; preserving jars    product
               of glass; stoppers, lids and other closures, of glass  or
                                                                      Cutting of glassware, provided the value of the uncut
                                                                      glassware does not exceed 50 % of the ex-works price
                                                                      of the product
     7013      Glassware of a kind used for table, kitchen, toilet,   Manufacture in which all the materials used are
               office, indoor decoration or similar purposes (other   classified within a heading other than that of the
               than that of heading No 7010 or 7018)                  product
                                                                      and
                                                                      Cutting of glassware, provided the value of the uncut
                                                                      glassware does not exceed 50 % of the ex-works price
                                                                      of the product
                                                                      or
                                                                      Hand-decoration (with the exception of silk screen
                                                                      printing) of hand-blown glassware, provided the value
                                                                      of the hand-blown glassware does not exceed 50 % of
                                                                      the ex-works price of the product
ex 7019        Articles (other than yarn) of glass fibres             Manufacture from :
                                                                      — uncoloured slivers, rovings, yarn or chopped
                                                                          strands, or
                                                                      — glass wool
ex 7102        Worked precious or semi-precious stones (natural,      Manufacture from unworked precious or semi-precious
ex 7103        synthetic or reconstructed)                            stones
    and
ex 7104
    7106       Precious metals :
    7108
    and        — Unwrought                                            Manufacture from       materials not classified within
    7110                                                              heading No 7106, 7108 or 7110
                                                                      or
                                                                      Electrolytic, thermal or chemical separation of precious
                                                                      metals of heading No 7106, 7108 or 7110
                                                                      or
                                                                      Alloying of precious metals of heading No 7106, 7108
                                                                      or 7110 with each other or with base metals
               — Semi-manufactured or in powder form (All)            Manufacture from unwrought precious metals
 ---pagebreak---                                                                                                                  8 . 8 . 88
No L 216/40                       Official Journal of the European Communities
       0)                              (2)                                                 (3)
ex 7107     Metals clad with precious metals, semi-manu­            Manufacture from metals clad with precious metals,
ex 7109     factured                                                unwrought
   and
ex 7111
   7116     Articles of natural or cultured pearls, precious or     Manufacture in which the value of all the materials
            semi-precious stones (natural, synthetic or recon­      used does not exceed 50 °/o of the ex-works price of
            structed)                                               the product
   7117     Imitation jewellery                                     Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product
                                                                    or
                                                                    Manufacture from base metal parts, not plated or
                                                                    covered with precious metals, provided the value of all
                                                                    the materials used does not exceed 50 °/o of the ex­
                                                                    works price of the product
   7207     Semi-finished products of iron or non-alloy steel       Manufacture from materials of heading No 7201 ,
                                                                    7202, 7203, 7204 or 7205
   7208     Flat-rolled products, bars and rods, angles, shapes     Manufacture from ingots or other primary forms of
   to       and sections of iron or non-alloy steel                 heading No 7206
   7216
   7217     Wire of iron or non-alloy steel                         Manufacture from semi-finished materials of heading
                                                                    No 7207
ex 7218     Semi-finished products, flat-rolled products, bars      Manufacture from ingots or other primary forms of
   7219     and rods, angles, shapes and sections of stainless      heading No 7218
   to       steel
   7222
   7223     Wire of stainless steel                                 Manufacture from semi-finished materials of heading
                                                                    No 7218
ex 7224     Semi-finished products, flat-rolled products, bars      Manufacture from ingots or other primary forms of
   7225     and rods, in irregularly wound coils, of other alloy    heading No 7224
   to       steel
   7227
   7228     Other bars and rods of other alloy steel ; angles,      Manufacture from ingots or other primary forms of
            shapes and sections, of other alloy steel; hollow       heading No 7206, 7218 or 7224
            drill bars and rods, of alloy or non-alloy steel
   7229     Wire of other alloy steel                               Manufacture from semi-finished materials of heading
                                                                    No 7224
ex 7301     Sheet piling                                            Manufacture from materials of heading No 7206
   7302     Railway or tramway track construction material of       Manufacture from materials of heading No 7206
            iron or steel, the following : rails, check-rails and
            rack rails, switch blades, crossing frogs, point rods
            and other crossing pieces, sleepers (cross-ties), fish­
            plates, chairs, chair wedges, sole plates (base
            plates), rail clips, bedplates, ties and other material
            specialized for jointing or fixing rails
   7304     Tubes, pipes and hollow profiles, of iron (other        Manufacture from materials of heading No 7206,
   7305     than cast iron) or steel                                7207, 7218 or 7224
   and
   7306
   7308     Structures (excluding prefabricated buildings of        Manufacture in which all the materials used are
            heading No 9406) ana parts of structures (for           classified within a heading other than that of the
            example, bridges and bridge-sections, lock-gates,       product. However, welded angles, shapes and sections
            towers, lattice masts, roofs, roofing frameworks,       of heading No 7301 may not De used
            doors and windows and their frames and thresholds
            for doors, shutters, balustrades, pillars and
            columns), of iron or steel ; plates, rods, angles,
            shapes, sections, tubes and the like, prepared for
            use in structures, of iron or steel
 ---pagebreak---                                     Official Journal of the European Communities                                  No L 216 / 41
8 . 8 . 88
           ( 1)                          (2)                                                      (3)
ex 7315         Skid-chains                                           Manufacture in which the value of all the materials of
                                                                      heading No 7315 used does not exceed 50 % of the
                                                                      ex-works price of the product
ex 7322         Radiators for central heating, not electrically        Manufacture in which the value of all the materials of
                heated                                                heading No 7322 used does not exceed 5 % of the ex­
                                                                      works price of the product
ex Chapter 74   Copper and articles thereof, except for heading        Manufacture in which :
                Nos 7401 to 7405; the rule for heading No ex 7403      — all the materials used are classified within a heading
                is set out below
                                                                           other than that of the product, and
                                                                       — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex 7403         Copper alloys, unwrought                               Manufacture from refined copper, unwrought, or
                                                                       waste and scrap
ex Chapter 75   Nickel and articles thereof, except for heading Nos    Manufacture in which :
                7501 to 7503 ;
                                                                       — all the materials used are classified within a heading
                                                                           other than that of the product, and
                                                                       — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex Chapter 76   Aluminium and articles thereof, except for heading     Manufacture in which
                Nos 7601 , 7602 and ex 7616; the rules for heading     — all the materials used are classified within a heading
                Nos ex 7601 and ex 7616 are set out below
                                                                           other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex 7601         — Aluminium alloys                                     Manufacture from aluminium, not alloyed, or waste
                                                                       and scrap
         r
                — 'Super-pure' aluminium (ISO No Al 99.99)             Manufacture from aluminium, not alloyed (ISO No AI
                                                                       99.8)
ex 7616         Aluminium articles other than gauze, cloth, grill,    Manufacture in which :
                netting, fencing, reinforcing fabric and similar      -— all the materials used are classified within a heading
                materials (including endless bands) of aluminium
                wire, and expanded metal of aluminium                      other than that of the product. However, gauze,
                                                                           cloth, grill, netting, fencing, reinforcing fabric and
                                                                           similar materials (including endless bands) of
                                                                           aluminium wire, or expanded metal of aluminium
                                                                           may be used, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex Chapter 78   Lead and articles thereof, except for heading Nos     Manufacture in which :
                7801 and 7802 ; the rule for heading No 7801 is set   — all the materials used are classified within a heading
                out below
                                                                          other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
 ---pagebreak---                                                                                                                     8 . 8 . 88
No L 216/42                       Official Journal of the European Communities
                                       (2)                                                    (3)
       (1)
   7801       Unwrought lead :
              — Refined lead                                        Manufacture from 'bullion' or 'work' lead
              — Other                                               Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7802 may not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos     Manufacture in which :
              7901 and 7902 ; the rule for heading No 7901 is set   — all the materials used are classified within a heading
              out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 % of the ex-works price of the product
   7901       Unwrought zinc                                        Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7902 may not be used
ex Chapter 80 Tin and articles thereof, except for heading Nos      Manufacture in which :
              8001 , 8002 and 8007; the rule for heading No 8001    — all the materials used are classified within a heading
              is set out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 °/o of the ex-works price of the product
   8001       Unwrought tin                                         Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    8002 may not be used
ex Chapter 81 Other base metals, wrought; articles thereof          Manufacture in which the value of all the materials
                                                                    classified within the same heading as the products used
                                                                    does not exceed 50 % of the ex-works price of the
                                                                    product
   8206       Tools of two or more of the heading Nos 8202 to       Manufacture in which all the materials used are
              8205, put up in sets for retail sale                  classified within a heading other than heading Nos
                                                                    8202 to 8205. However, tools of heading Nos 8202 to
                                                                    8205 may be incorporated into the set provided their
                                                                    value does not exceed 15 % of the ex-works price of
                                                                    the set
   8207       Interchangeable tools for hand tools, whether or      Manufacture in which :
              not power-operated, or for machine-tools (for         — all the materials used are classified within a heading
              example, for pressing, stamping, punching, tapping,       other than that of the product, and
              threading, drilling, boring, broaching, milling,
              turning or screwdriving), including dies for drawing  — the value of all the materials used does not exceed
              or extruding metal, and rock-drilling or earth­           40 % of the ex-works price of the product
              boring tools
   8208       Knives and cutting blades, for machines or for        Manufacture in which :
              mechanical appliances                                 — all the materials used are classified within a heading
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        40 °/o of the ex-works price of the product
 ---pagebreak---                                                                                                                                      No L 216/43
8 . 8 . 88                                     Official Journal of the European Communities
          ( 1)                                      (2)                                                              (3)
ex 8211                  Knives with cutting blades, serrated or not (includ­            Manufacture in which all the materials used are classi­
                         ing pruning knives), other than knives of heading               fied within a heading other than that of the product.
                         No 8208                                                         However, knife blades and handles of base metal may
                                                                                         be used
     8214                Other articles of cutlery (for example, hair clippers,          Manufacture in which all the materials used are classi­
                         butcher's or kitchen cleavers, choppers and mincing             fied within a heading other than that of the product.
                         knives, paper knives); manicure or pedicure sets                However, handles ofbase metal may be used
                         and instruments (including nail files)
     8215                Spoons, forks, ladles, skimmers, cake-servers, fish­            Manufacture in which all the materials used are classi­
                         knives, butter-knives, sugar tongs and similar kit­             fied within a heading other than that of the product.
                         chen or tableware                                               However, handles ofbase metal may be used
 ex 8306                 Statuettes and other ornaments, of base metal                   Manufacture in which all the materials used are classi­
                                                                                         fied within a heading other than that of the product.
                                                                                         However, the other materials of heading No 8306 may
                                                                                         be used provided their value does not exceed 30 °/o of
                                                                                         the ex-works price of the product
   HS heading No                Description of product                       Working or processing carried out on non-originating materials
                                                                                            that confers originating status
          (1)                             (2)                                       (3)                   or                    (4)
ex Chapter 84          Nuclear reactors ('), boilers, ma­          Manufacture                                Manufacture in which the value of
                       chinery and mechanical appliances;         — in which the value of all the
                                                                                                              all the materials used does not ex­
                       parts thereof; except for those fall­           materials used does not exceed        ceed 30 % of the ex-works price of
                       ing within the following headings               40 % of the ex-works price of         the product
                       or parts of headings for which the              the product, and
                       rules are set out below :
                       8402, 8403, ex 8404, 8406 to 8409,         — where, within the above limit,
                       8411 , 8412, ex 8413, ex 8414,                  the materials classified within
                       8415, 8418, ex 8419, 8420, 8423,                the same heading as the product
                       8425 to 8430, ex 8431 , 8439, 8441 ,            are only used up to a value of
                       8444 to 8447, ex 8448, 8452, 8456               5 % of the ex-works price of
                       to 8466, 8469 to 8472, 8480, 8482,              the product
                       8484 and 8485
     8402              Steam or other vapour generating           Manufacture :                              Manufacture in which the value of
                       boilers (other than central heating        — in which the value of all the            all the materials used does not ex­
                       hot water boilers capable also of               materials used does not exceed        ceed 25 % of the ex-works price of
                       producing low preasure steam);                  40 % of the ex-works price of         the product
                       super heated water boilers
                                                                       the product, and
                                                                  — where, within the above limit,
                                                                      the materials classified within
                                                                      the same heading as the product
                                                                      are only used up to a value of
                                                                      5 % of the ex-works price of
                                                                      the product
    8403               Central heating boilers, other than        Manufacture in which all the ma­           Manufacture in which the value of
    and                those of heading No 8402, and              terials used are classified within a       all the materials used does not ex­
ex 8404                auxiliary plant for central heating        heading other than heading No              ceed 40 °/o of the ex-works price of
                       boilers                                    8403 or 8404. However, materials           the product
                                                                  which are classified within heading
                                                                  No 8403 or 8404 may be used pro­
                                                                  vided their value, taken together,
                                                                  does not exceed 5 % of the ex­
                                                                  works price of the product
(l) For nuclear fuel elements of heading No 8401 , the rules in columns (3) and (4) do not apply until 31 December 1988.
 ---pagebreak---                                                                                                                         8 . 8 . 88
No L 216/44                         Official Journal of the European Communities
       (1)                    (2)                                     (3)                or                  (4)
   8406     Steam turbines and other vapour         Manufacture in which the value of
            turbines                                all die materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
   8407      Spark-ignition reciprocating or        Manufacture in which the value of
            rotary internal combustion piston       all the materials used does not ex­
            engines                                 ceed 40 % of the ex-works price of
                                                    the product
   8408      Compression-ignition internal com­     Manufacture in which the value of
            bustion piston engines (diesel or       all the materials used does not ex­
             semi-diesel engines)                   ceed 40 % of the ex-works price of
                                                    the product
   8409      Parts suitable for use solely or prin­ Manufacture in which the value of
            cipally with the engines of heading     all the materials used does not ex­
             No 8407 or 8408                        ceed 40 % of the ex-works price of
                                                    the product
   8411     Turbo-jets, turbo-propellers and        Manufacture :                            Manufacture in which the value of
            other gas turbines                      — in which the value of all the          all the materials used does not ex­
                                                         materials used does not exceed      ceed 25 % of the ex-works price of
                                                         40 % of the ex-works price of       the product
                                                         the product, and
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product
   8412     Other engines and motors                Manufacture in which the value of
                                                    all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
ex 8413     Rotary positive displacement pumps      Manufacture :                           Manufacture in which the value of
                                                    — in which the value of all the         all the materials used does not ex­
                                                         materials used does not exceed     ceed 25 % of the ex-works price of
                                                         40 % of the ex-works price of      the product
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified in the
                                                        same heading as the product are
                                                        only used up to a value of 5 °/o
                                                        of the ex-works price of the
                                                        product
ex 8414     Industrial fans, blowers and the like   Manufacture :                           Manufacture in which the value of
                                                    — in which the value of all the         all the materials used does not ex­
                                                        materials used does not exceed      ceed 25 % of the ex-works price of
                                                        40 % of the ex-works price of       the product
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        the same heading as the product
                                                        are only used up to a value of
                                                        5 % of the ex-works price of
                                                        the product
 ---pagebreak--- 8 . 8 . 88                           Official Journal of the European Communities                                   No L 216/45
          (1)                  (2)                                     (3)                or                   (4)
     8415     Air conditioning machines, com­        Manufacture in which the value of
              prising a motor-driven fan and ele­    all the materials used does not ex­
              ments for changing the temperature     ceed 40 % of the ex-works price of
              and humidity, including those ma­      the product
              chines in which the humidity can­
              not be seperately regulated
     8418     Refrigerators, freezers and other      Manufacture :                            Manufacture in which the value of
              refrigerating or freezing equip­       — in which the value of all the
                                                                                              all the materials used does not ex­
              ment, electric or other heat pumps          materials used does not exceed      ceed 25 % of the ex-works price of
              other than air conditioning ma­             40 % of the ex-works price of       the product
              chines of heading No 8415                   the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product, and
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the
                                                          originating materials used
ex 8419       Machines for the wood, paper pulp      Manufacture :                            Manufacture in which the value of
              and paper board industries             — in which the value of all the          all the materials used does not ex­
                                                          materials used does not exceed      ceed 30 °/o of the ex-works price of
                                                          40 % of the ex-works price of       the product
                                                          the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          25 °/o of the ex-works price of
                                                          the product
    8420      Calendering or other rolling ma­       Manufacture :                           Manufacture in which the value of
              chines, other than for metals or       — in which the value of all the          all the materials used does not ex­
              glass, and cylinders therefor              materials used does not exceed      ceed 30 °/o of the ex-works price of
                                                         40 % of the ex-works price of       the product
                                                         the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         25 °/o of the ex-works price of
                                                         the product
    8423      Weighing machinery (excluding         Manufacture :                            Manufacture in which the value of
              balances of a sensitivity of 5 eg or  — in which the value of all the          all the materials used does not ex­
              better), including weight-operated         materials used does not exceed      ceed 25 °/o of the ex-works price of
              counting or checking machines;             40 % of the ex-works price of       the product
              weighing machine weights of all            the product, and
              kinds
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product
 ---pagebreak---                                                                                                                                8 . 8 . 88
No L 216 / 46                          Official Journal of the European Communities
       (1)                      (2)                                       (3)                   or                   (4)
   8425       Lifting, handling, loading or un­        Manufacture :                               Manufacture in which the value of
              loading machinery                                                                    all the materials used does not ex­
   to                                                  — in which the value of all the             ceed 30 % of the ex-works price of
   8428                                                     materials used does not exceed
                                                            40 % of the ex-works price of          the product
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                             heading No 8431 are only used
                                                             up to a value of 5 % of the ex­
                                                            works price of the product
   8429       Self-propelled bulldozers, angle­
              dozers, graders, levellers, scrapers,
              mechanical      shovels,   excavators,
              shoval loaders, temping machines
              and road rollers :
              — Road rollers                           Manufacture in which the value of
                                                        all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
              — Other                                  Manufacture :                                Manufacture in which the value of
                                                                                                    all the materials used does not ex­
                                                       — in which the value of all the
                                                             materials used does not exceed         ceed 30 % of the ex-works price of
                                                             40 % of the ex-works price of         the product
                                                             the product, and
                                                       — where, within the above limit,
                                                             the value of the materials classi­
                                                             fied within heading No 8431
                                                             are only used up to a value of
                                                             5 % of the ex-works price of
                                                             the product
   8430       Other moving, grading, levelling,        Manufacture :                               Manufacture in which the value of
              scraping, excavating, temping,           — in which the value of all the
                                                                                                   all the materials used does not ex­
              compacting, extracting or boring               materials used does not exceed        ceed 30 % of the ex-works price of
              machinery, for earth, minerals or              40 % of the ex-works price of         the product
              ores ; pile-drivers and pile-extract­         the product, and
              ors ; snow-ploughs and snow­
              blowers                                  — where, within the above limit,
                                                            the value of the materials classi­
                                                            fied within heading No 8431
                                                            are only used up to value of
                                                            5 % of the ex-works price of
                                                            the product
ex 8431       Parts for road rollers                   Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
   8439       Machinery for making pulp of             Manufacture :                               Manufacture in which the value of
              fibrous cellulosic material or for                                                   all the materials used does not ex­
                                                       — in which the value of all the
              making or finishing paper or paper­           materials used does not exceed         ceed 30 % of the ex-works price of
              board                                                                                the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            25 % of the ex-works price of
                                                            the product
 ---pagebreak---                                       Official Journal of the European Communities                                  No L 216/47
8 . 8 . 88
           1)                   (2)                                       3)               or                  W
                                                      Manufacture :                           Manufacture in which the value of
     8441     Other machinery for making up                                                   all the materials used does not ex­
              paper pulp, paper or paperboard,        — in which the value of all the
                                                                                              ceed 30 % of the ex-works price of
              including cutting machines of all            materials used does not exceed
              kinds
                                                           40 % of the ex-works price of      the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           25 % of the ex-works price of
                                                           the product
      8444     Machines of these headings for use      Manufacture in which the value of
     to       in the textile industry                  all the materials used does not ex­
     8447                                             ceed 40 °/o of the ex-works price of
                                                      the product
ex 8448       Auxiliary machinery for use with        Manufacture in which the value of
              machines for heading Nos 8444           all the materials used does not ex­
              and 8445                                ceed 40 % of the ex-works price of
                                                      the product
     8452     Sewing machines, other than book
              sewing machines of heading No
              8440 ; furniture, bases and covers
              specially designed for sewing ma­
              chines ; sewing machine needles :
              — Sewing machines (lock stitch          Manufacture :
                  only) with heads of a weight        — in which the value of all the
                  not exceeding 16 kg without              materials used does not exceed
                  motor or 17 kg with motor                40 % of the ex-works price of
                                                           the product,
                                                      — where the value of all of the
                                                           non-originating materials used
                                                           in assembling the head (without
                                                           motor) does not exceed the
                                                           value of the originating ma­
                                                           terials used, and
                                                      — the thread tension, crochet and
                                                           zigzag mechanisms used are al­
                                                           ready originating
                  Other                               Manufacture in which the value of
                                                      all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
     8456     Machine-tools and machines and          Manufacture in which the value of
     to       their parts and accessories of head­    all the materials used does not ex­
     8466     ing Nos 8456 to 8466                    ceed 40 % of the ex-works price of
                                                      the product
     8469     Office machines (for example,           Manufacture in which the value of
     to       typewriters, calculating machines,      all the materials used does not ex­
     8472     automatic     data-processing     ma­   ceed 40 % of the ex-works price of
              chines,     duplicating    machines,    the product
              stapling machines)
 ---pagebreak---                                                                                                                           8 . 8 . 88
No L 216 / 48                        Official Journal of the European Communities
                                                                        (3)                or                 (4)
        (1)                     (2)
   8480        Moulding boxes for metal foundry;      Manufacture in which the value of
               mould bases ; moulding patterns ;      all the materials used does not ex­
               moulds for metal (other than ingot     ceed 50 % of the ex-works price of
               moulds), metal carbides, glass,        the product
               mineral materials, rubber or plastics
               Ball or roller bearings                Manufacture :                           Manufacture in which the value of
    8482
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the         ceed 25 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a vajue of
                                                           5 % of the ex-works price of
                                                           the product
    8484       Gaskets and similar joints of metal     Manufacture in which the value of
               sheeting combined with other ma­        all the materials used does not ex­
               terial or of two or more layers of      ceed 40 % of the ex-works price of
               metal ; sets or assortments of gas­     the product
               kets and similar joints, dissimilar in
               composition, put up in pouches,
               envelopes or similar packings
    8485       Machinery parts, not containing         Manufacture in which the value of
               electrical   connectors,   insulators,  all the materials used does not ex­
               coils, contacts or other electrical     ceed 40 °/o of the ex-works price of
               features, not specified or included     the product
               elsewhere in this chapter
 ex Chapter 85  Electrical machinery and equipment      Manufacture :                          Manufacture in which the value of
                and parts thereof; sound recorders                                             all the materials used does not ex­
                                                       — in which the value of all the         ceed 30 % of the ex-works price of
                and reproducers, television image           materials used does not exceed
                and sound recorders and repro­                                                 the product
                ducers and parts and accessories of         40 % of the ex-works price of
                such articles; except for those fall­       the product, and
                ing within the following headings      — where, within the above limit,
                or parts of headings for which the          the materials classified within
                rules are set out below :
                                                            the same heading as the product
                8501 , 8502, ex 8518 , 8519 to 8529,        are only used up to a value of
                8535 to 8537, ex 8541 , 8542 , 8544         5 % of the ex-works price of
                to 8548                                     the product
     8501       Electric motors and generators (ex­     Manufacture :                          Manufacture in which the value of
                cluding generating sets)                                                       all the materials used does not ex­
                                                        — in which the value of all the        ceed 30 % of the ex-works price of
                                                            materials used does not exceed     the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                        — where, within the above limit,
                                                            the materials classified within
                                                            heading No 8503 are only used
                                                            up to a value of 5 % of the ex­
                                                            works price of the product
 ---pagebreak---                                                                                                                        No L 216/49
8 . 8 . 88                           Official Journal of the European Communities
                                                                        (3                  or                   (4)
          (1)                   (2)
                                                     Manufacture :                             Manufacture in which the value of
     8502     Electric generating sets and rotary                                              all the materials used does not ex­
              converters                             — in which the value of all the           ceed 30 % of the ex-works price of
                                                         materials used does not exceed        the product
                                                         40 % of the ex-works price of
                                                         the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         heading No 8501 or 8503,
                                                         taken together, are only used
                                                         up to a value of 5 % of the ex­
                                                         works price of the product
                                                      Manufacture :                             Manufacture in which :
 ex 8518       Microphones and stands therefor;
               loudspeakers,     whether   or    not  — in which the value of all the           — the value of all the materials used
               mounted in their enclosures ; audio­       materials used does not exceed             does not exceed 25 % of the ex­
               frequency electric amplifiers ; elec­      40 % of the ex-works price of              works price of the product, and
               tric sound amplifier sets
                                                          the product,                          — the value of all the transistors of
                                                      — where the value of all the non­              heading No 8541 used does not
                                                          originating materials used does            exceed 3 % of the ex-works price
                                                          not exceed the value of the                of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
       8519     Turntables (record-decks), record­
                players, cassette-players and other
                sound reproducing apparatus, not
                incorporating a sound recording
                device :
                — Electric gramophones                Manufacture :                              Manufacture in which the value of
                                                                                                 all the materials used does not ex­
                                                      — in which the value of all the            ceed 25 % of the ex-works price of
                                                           materials used does not exceed        the product
                                                           40 % of the ex-works price of
                                                           the product,
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the
                                                           originating materials used, and
                                                       — the value of all the transistors
                                                           of heading No 8541 used does
                                                           not exceed 3 % of the ex-works
                                                           price of the product
                    Other                              Manufacture :                              Manufacture in which the value of
                                                                                                  all the materials used does not ex­
                                                       — in which the value of all the            ceed 30 % of the ex-works price of
                                                            materials used does not exceed        the product
                                                            40 % of the ex-works price of
                                                            the product,
                                                       — where the value of all the non­
                                                            originating materials used does
                                                            not exceed the value of the
                                                            originating materials used, and
                                                       — the value of all the transistors
                                                            of heading No 8541 used does
                                                            not exceed 3 % of the ex-works
                                                            price of the product
 ---pagebreak---                                                                                                                          8 . 8 . 88
No L 216 / 50                       Official Journal of the European Communities
                                                                        3)                or                  (4)
      (1                      (2)
                                                     Manufacture :
                                                                                             Manufacture in which the value of
  8520        Magnetic tape recorders and other                                              all the materials used does not ex­
              sound      recording      apparatus,   — in which the value of all the         ceed 30 % of the ex-works price of
              whether or not incorporating a             materials used does not exceed      the product
              sound reproducing device                   40 % of the ex-works price of
                                                         the product,
                                                     — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the
                                                         originating materials used, and,
                                                     — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
                                                     Manufacture :                            Manufacture in which the value of
   8521        Video recording or reproducing                                                 all the materials used does not ex­
               apparatus                             — in which the value of all the          ceed 30 % of the ex-works price of
                                                          materials used does not exceed      the product
                                                          40 % of the ex-works price of
                                                          the product,
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the
                                                          originating materials used, and
                                                     — the value of all the transistors
                                                           of heading No 8541 used does
                                                           not exceed 3 % of the ex-works
                                                           price of the product
    8522        Parts and accessories of apparatus    Manufacture in which the value of
                of heading Nos 8519 to 8521           all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
    8523        Prepared unrecorded media for         Manufacture in which the value of
                sound recording or similar recor­     all the materials used does not ex­
                ding of other phenomena, other        ceed 40 % of the ex-works price of
                than products of Chapter 37           the product
    8524        Records, tapes and other recorded
                media for sound or other similarly
                recorded    phenomena,     including
                matrices and masters for the pro­
                duction of records, but excluding
                products of Chapter 37 :
                — Matrices and masters for the         Manufacture in which the value of
                    production of records              all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
                    Other                              Manufacture :                            Manufacture in which the value of
                                                                                                all the materials used does not ex­
                                                       — in which the value of all the          ceed 30 % of the ex-works price of
                                                            materials used does not exceed      the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            heading No 8523 are only used
                                                            up to a value of 5 % of the ex­
                                                            works price of the product
 ---pagebreak---                                                                                                                      No L 216 / 51
8 . 8 . 88
                                    Official Journal of the European Communities
                                                                         3                  or                 (4)
           (1                  (2)
                                                      Manufacture :                            Manufacture in which :
     8525     Transmission apparatus for radio­
              telephony, radio-telegraphy, radio­        in which the value of all the           the value of all the materials used
              broadcasting or television, whether        materials used does not exceed          does not exceed 25 % of the ex­
              or not incorporating reception             40 % of the ex-works price of           works price of the product, and
              apparatus or sound recording or            the product,                             the value of all the transistors of
              reproducing apparatus ; television
              cameras                                    where the value of alL the non­          heading No 8541 used docs not
                                                         originating materials used does          exceed 3 % of the ex-works price
                                                          not exceed the value of the             of the product
                                                          originating materials used, and
                                                          the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
                                                      Manufacture :                            Manufacture in which :
       8526    Radar apparatus, radio navigational
               aid apparatus and radio remote         — in which the value of all the          — the value of all the materials used
               control apparatus                           materials used does not exceed          does not exceed 25 % of the ex­
                                                           40 % of the ex-works price of           works price of the product, and
                                                           the product,                        — the value of all the transistors of
                                                      — where the value of all the non­            heading No 8541 used does not
                                                           originating materials used does         exceed 3 % of the ex-works price
                                                           not exceed the value of the             of the product
                                                           originating materials used, and
                                                       — the value of all the transistors
                                                           of heading No 8541 used does
                                                            not exceed 3 % of the ex-works
                                                            price of the product
                                                       Manufacture :                            Manufacture in which :
        8527    Reception apparatus for radio­
                telephony, radio-telegraphy or         — in which the value of all the          — the value of all the materials used
                radio-broadcasting, whether or not          materials used does not exceed          does not exceed 25 % of the ex­
                combined, in the same housing,              40 % of the ex-works price of           works price of the product, and
                with sound recording or repro­
                ducing apparatus or a clock                 the product,                        — the value of all the transistors of
                                                       — where the value of all the non­            heading No 8541 used does not
                                                            originating materials used does         exceed 3 % of the ex-works price
                                                            not exceed the value of the             of the product
                                                            originating materials used, and
                                                       — the value of all the transistors
                                                            of heading No 8541 used does
                                                             not exceed 3 % of the ex-works
                                                             price of the product
         8528    Television   receivers    (including
                 video     monitors     and     video
                 projectors),   whether     or    not
                 combined", in the same housing,
                 with radio-broadcast receivers or
                 sound or video recording or repro­
                 ducing apparatus :
                                                        Manufacture :                           Manufacture in which the value of
                     Video recording or reproducing                                             all the materials used does not
                     apparatus incorporating a video   — in which the value of all the          exceed 30 % of the ex-works price
                     tuner
                                                             materials used does not exceed     of the product
                                                             40 % of the ex-works price of
                                                             the product,
 ---pagebreak--- No L 216/52                        Official Journal of the European Communities                                        8 . 8 . 88
      (1 )                     (2)                                   (3)               or                  (4)
  8528                                             — where the value of all the non­
  (cont'd)                                             originating materials used does
                                                       not exceed the value of the
                                                       originating materials used, and
                                                   — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
            — Other                                Manufacture :                          Manufacture in which :
                                                   — in which the value of all the        — the value of all the materials used
                                                       materials used does not exceed         does not exceed 25 % of the ex­
                                                       40 % of the ex-works price of          works price of the product, and
                                                       the product,
                                                                                          — the value of all the transistors of
                                                   — where the value of all the non­          heading No 8541 used does not
                                                       originating materials used does        exceed 3 % of the ex-works price
                                                       not exceed the value of the            of the product
                                                       originating materials used, and
                                                   — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
  8529      Parts suitable for use solely or prin­
            cipally with the apparatus of head­
            ing Nos 8525 to 8528
            — Suitable for use solely or princi­   Manufacture in which the value of
                pally with video recording or      all the materials used does not ex­
                reproducing apparatus              ceed 40 % of the ex-works price of
                                                   the product
            — Other                                Manufacture :                          Manufacture in which :
                                                   — in which the value of all the        — the value of all the materials used
                                                       materials used does not exceed         does not exceed 25 % of the ex­
                                                       40 % of the ex-works price of          works price of the product, and
                                                       the product,
                                                                                          — the value of all the transistors of
                                                   — where the value of all the non­          heading No 8541 used does not
                                                       originating materials used does        exceed 3 % of the ex-works price
                                                       not exceed the value of the            of the product
                                                       originating materials used, and
                                                   — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
  8535      Electrical apparatus for switching     Manufacture :                          Manufacture in which the value of
  and       or protecting electrical circuits, or                                         all the materials used does not ex­
                                                   — in which the value of all the
  8536      for making connections to or in            materials used does not exceed
                                                                                          ceed 30 % of the ex-works price of
            electrical circuits                                                           the product
                                                       40 % of the ex-works price of
                                                       the product, and
                                                   — where, within the above limit,
                                                       the materials classified within
                                                       heading No 8538 are only used
                                                       up to a value of 5 % of the ex­
                                                       works price of the product
 ---pagebreak---                                        Official Journal of the European Communities                                  No L 216/ 53
8 . 8 . 88
          (1)                     (2)                                     (3)               or                  (4)
     8537      Boards, panels (including numerical     Manufacture :                           Manufacture in which the value of
               control panels), consoles, desks,                                               all the materials used does not ex­
               cabinets and other bases, equipped      — in which the value of all the         ceed 30 % of the ex-works price of
              with two or more apparatus of                 materials used does not exceed     the product
               heading No 8535 or 8536, for elec­           40 % of the ex-works price of
               tric control or the distribution of          the product, and
               electricity, including those incor­     — where, within the above limit,
               porating instruments or apparatus            the materials classified within
               of Chapter 90, other than switching          heading No 8538 are only used
               apparatus of heading No 8517                 up to a value of 5 % of tne ex­
                                                            works price of the product
ex 8541        Diodes,     transistors  and   similar   Manufacture :                          Manufacture in which the value of
               semi-conductor devices, except                                                  all the materials used does not ex­
               wafers not yet cut into chips           — in which the value of all the         ceed 25 % of the ex-works price of
                                                            materials used does not exceed     the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the pro­
                                                            ducts are only used up to a
                                                            value of 5 % of the ex-works
                                                            price of the product
     8542     Electronic integrated circuits and       Manufacture :                           Manufacture in which the value of
              microassemblies                                                                  all the materials used does not ex­
                                                       — in which the value of all the         ceed 25 °/o of the ex-works price of
                                                            materials used does not exceed     the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            heading No 8541 or 8542,
                                                            taken together, are only used
                                                            up to a value of 5 % of the ex­
                                                            works price of the product
    8544      Insulated (including enamelled or        Manufacture in which the value of
              anodized) wire, cable (including         all the materials used does not ex­
              co-axial cable) and other insulated      ceed 40 % of the ex-works price of
              electric conductors, whether or not      the product
              fitted with connectors ; optical fibre
              cables, made up of individually
              sheathed fibres, whether or not as­
              sembled with electric conductors or
              fitted with connectors
    8545      Carbon electrodes, carbon brushes,      Manufacture in which the value of
              lamp carbons, battery carbons and        all the materials used does not ex­
              other articles of graphite or other     ceed 40 °/o of the ex-works price of
              carbon, with or without metal, of a     the product
              kind used for electrical purposes
    8546      Electrical insulators of any material   Manufacture in which the value of
                                                      all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
 ---pagebreak---                                                                                                                          8 . 8 . 88
No L 216/ 54                          Official Journal of the European Communities
        (1)                     (2)                                     (3)                or                  (4)
   8547       Insulating fittings for electrical ma­  Manufacture in which the value of
              chines, appliances or equipment,        all the materials used does not ex­
              being fittings wholly of insulating     ceed 40 % of the ex-works price of
              material apart from any minor           the product
              components of metal (for example,
              threaded socket) incorporated dur­
              ing moulding solely for purposes of
              assembly other than insulators of
              heading No 8546 ; electrical con­
              duit tubing and joints therefor, of
              base metal lined with insulating
      i       material
   8548       Electrical parts of machinery or ap­    Manufacture in which the value of
              paratus, not specified or included      all the materials used does not ex­
              elsewhere in this chapter               ceed 40 % of the ex-works price of
                                                      the product
   8601       Railway or tramway locomotives,         Manufacture in which the value of
   to         rolling-stock and parts thereof         all the materials used does not ex­
   8607                                               ceed 40 % of the ex-works price of
                                                      the product
   8608       Railway or tramway track fixtures       Manufacture :                           Manufacture in which the value of
              and fittings; mechanical (including                                             all the materials used does not ex­
              electromechanical)          signalling, — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed
              safety or traffic control equipment          40 % of the ex-works price of
                                                                                              the product
              for railways, tramways, roads, in­
              land waterways, parking facilities,          the product, and
              port installations or airfields ; parts — where, within the above limit,
              of the foregoing                             the materials classified Vithin
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
   8609       Containers (including containers        Manufacture in which the value of
              for the transport of fluids) specially  all the materials used does not ex­
              designed and equipped for carriage      ceed 40 % of the ex-works price of
              by one or more modes of transport       the product
ex Chapter 87 Vehicles other than railway or          Manufacture in which the value of
              tramway rolling-stock and parts         all the materials used does not ex­
              and accessories thereof; except for     ceed 40 % of the ex-works price of
              those falling within the following      the product
              headings or parts of headings for
              which the rules are set out below :
              8709 to 8711 , ex 8712, 8715 and
              8716
   8709       Works trucks, self-propelled, not       Manufacture :                           Manufacture in which the value of
              fitted with lifting or handling                                                 all the materials used does not ex­
              equipment, of the type used in fac­     — in which the value of all the         ceed 30 % of the ex-works price of
              tories, warehouses, dock areas or           materials used does not exceed      the product
              airports for short distance transport       40 °/o of the ex-works price of
              of goods ; tractors of the type used        the product, and
              on railway station platforms; parts     — where, within the above limit,
              of the foregoing vehicles                   the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 °/o of the ex-works price of
                                                          the product
 ---pagebreak--- 8 . 8 . 88                             Official Journal of the European Communities                                   No L 216/ 55
          ( 1)                   (2)                                    (3)                 or                   (4)
     8710      Tanks and other armoured fighting       Manufacture :                           Manufacture in which the value of
               vehicles, motorized, whether or not                                             all the materials used does not ex­
               fitted with weapons, and parts of       — in which the value of all the         ceed 30 °/o of the ex-works price of
               such vehicles                               materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
                                                                                             l
     8711      Motorcycles (including mopeds)
               and cycles fitted with an auxiliary
               motor, with or without side-cars ;
               side-cars :
               — With reciprocating internal
                    combustion piston engine of a
                    cylinder capacity:
                    — Not exceeding 50 cc              Manufacture :                            Manufacture in which the value of
                                                                                                all the materials used does not ex­
                                                       — in which the value of all the          ceed 20 % of the ex-works price of
                                                           materials used does not exceed       the product
                                                           40 °/o of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
                    — Exceeding 50 cc                  Manufacture :                            Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 25 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
               — Other                                 Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
cx 8712        Bicycles without ball bearings          Manufacture from materials not          Manufacture in which the value of
                                                       classified within heading No 8714       all the materials used does not ex­
                                                                                               ceed 30 % of the ex-works price of
                                                                                               the product
 ---pagebreak---                                       Official Journal of the European Communities                                        8 . 8 . 88
No L 216 /56
      (1)                       (2)                                     (3)                or                   (4)
  8715       Baby carriages and parts thereof         Manufacture :                           Manufacture in which the value of
                                                                                              all die materials used does not ex­
                                                      — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
  8716       Trailers and semi-trailers ; other ve­   Manufacture :                            Manufacture in which the value of
             hicles, not mechanically propelled;      — in which the value of all the
                                                                                               all the materials used does not ex­
             parts thereof                                 materials used does not exceed
                                                                                               ceed 30 °/o of the ex-works price of
                                                                                               the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
  8801       Balloons and dirigibles; aircraft;       Manufacture in which all the mate­       Manufacture in which the value of
  and        spacecraft and spacecraft launch         rials used are classified within a       all the materials used does not ex­
  8802       vehicles                                 heading other than that of the pro­     ceed 40 % of the ex-works price of
                                                      duct                                    the product
  8803       Parts of goods of heading No 8801        Manufacture in which the value of        Manufacture in which the value of
             or 8802                                  all the materials of heading No          all the materials used does not ex­
                                                      8803 used does not exceed 5 % of        ceed 40 % of the ex-works price of
                                                      the ex-works price of the product       the product
  8804       Parachutes (including dirigible
             parachutes) and rotocnutes ; parts
             thereof and accessories thereto :
             — Rotochutes                             Manufacture from materials of any       Manufacture in which the value of
                                                      heading including other materials       all the materials used does not ex­
                                                      of heading No 8804                      ceed 40 % of the ex-works price of
                                                                                              the product
             — Other                                  Manufacture in which the value of       Manufacture in which the value of
                                                      all the materials of heading No         all the materials used does not ex­
                                                      8804 used does not exceed 5 % of        ceed 40 % of the ex-works price of
                                                      the ex-works price of the product       the product
  8805       Aircraft launching gear; deck-arre­      Manufacture in which the value of       Manufacture in which the value of
             stor or similar gear; ground flying      all the materials of heading No         all the materials used does not ex­
             trainers ; parts of the foregoing arti­  8805 used does not exceed 5 % of        ceed 30 % of the ex-works price of
             cles                                     the ex-works price of the product       the product
  Chapter 89 Ships, boats and floating structures     Manufacture in which all the mate­      Manufacture in which the value of
                                                      rials used are classified within a      all the materials used does not ex­
                                                      heading other than that of the pro­     ceed 40 °/o of the ex-works price of
                                                      duct. However, hulls of heading         the product
                                                      No 8906 may not be used
 ---pagebreak---                                         Official Journal of the European Communities                                  No L 216/57
8 . 8 . 88
          ( i)                     (2                                      3)                or                  (4)
ex Chapter 90  Optical, photographic, cinemato­         Manufacture :                           Manufacture in which the value of
               graphic, measuring, checking, pre­                                               all the materials used does not ex­
                                                        — in which the value of all the         ceed 30 % of the ex-works price of
               cision, medical or surgical instru­           materials used does not exceed
               ments and apparatus ; parts and ac­                                              the product
               cessories thereof; except for those           40 % of the ex-works price of
               falling within the following hea­             the product, and
               dings or parts of headings for           — where, within the above limit,
               which the rules are set out below :           the materials classified within
                9001 , 9002, 9004, ex 9005, ex               the same heading as the product
                9006, 9007, 9011 , ex 9014, 9015 to          are only used up to a value of
                9020 and 9024 to 9033                        5 % of the ex-works price of
                                                             the product
     9001       Optical fibres and optical fibre        Manufacture in which the value of
                bundles ; optical fibre cables other    all the materials used does not ex­
                than those of heading No 8544 ;         ceed 40 % of the ex-works price of
                sheets and plates of polarizing ma­     the product
                terial; lenses (including contact len­
                ses), prisms, mirrors and other op­
                tical elements, of any material, un­
                mounted, other than such elements
                of glases not optically worked
     9002       Lenses, prisms, mirrors and other       Manufacture in which the value of
                optical elements, of any material,      all the materials used does not ex­
               mounted, being parts of or fittings      ceed 40 % of the ex-works price of
               for instruments or apparatus, other      the product
               than such elements of glass not op­
               tically worked
     9004       Spectacles, goggles and the like,       Manufacture in which the value of
               corrective, protective or other          all the materials used does not ex­
                                                        ceed 40 % of the ex-works price of
                                                        the product
ex 9005        Binoculars, monoculars, other opti­      Manufacture :                            Manufacture in which the value of
               cal telescopes, and mountings tne­                                               all the materials used does not ex­
               fefor, except for astronomical re­       — in which the value of all the
                                                            materials used does not exceed
                                                                                                ceed 30 % of the ex-works price of
               fracting telescopes and mountings                                                the product
               therefor                                     40 % of the ex-works price of
                                                            the product,
                                                        — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product, and
                                                        — where the value of all the non­
                                                            originating materials used does
                                                            not exceed the value of the ori­
                                                            ginating materials used
ex 9006        Photographic (other than cinema­         Manufacture :                           Manufacture in which the value of
               tograpnic) cameras; photographic        — in which the value of all the
                                                                                                all the materials used does not ex­
               flashlight apparatus and flashbulbs                                              ceed 30 % of the ex-works price of
               other than electrically ignited              materials used does not exceed      the product
               flashbulbs                                   40 % of the ex-works price of
                                                            the product,
 ---pagebreak--- No L 216/58                      Official Journal of the European Communities                                       8 . 8. 88
       (1)                  (2)                                   (3)                 or                 (4)
ex 9006                                          — where, within the above limit,
   (cont'd)                                          the materials classified within
                                                     the same heading as the product
                                                     are only used up to a value of
                                                     5 % or the ex-works price of
                                                     the product, and
                                                 — where the value of all the non­
                                                     originating materials used does
                                                     not exceed the value of the ori­
                                                     ginating materials used
   9007     Cinematographic cameras and pro­     Manufacture :                           Manufacture in 'which the value of
            jectors, whether or not incorpora­                                           all the materials used does not ex­
                                                 — in which the value of all the
            ting sound recording or reprodu­         materials used does not exceed      ceed 30 % of the ex-works price of
            cing apparatus                           40 % of the ex-works price of       the product
                                                     the product,
                                                 — where, within the above limit,
                                                     the materials classified within
                                                     the same heading as the product
                                                     are only used up to a value of
                                                      5 % of the ex-works price of
                                                     the product, and
                                                 — where the value of all the non­
                                                     originating materials used does
                                                     not exceed the value of the ori­
                                                     ginating materials used
   9011     Compound optical microscopes, in­    Manufacture :                           Manufacture in which the value of
            cluding those for photomicrogra­                                             all the materials used does not ex­
                                                 — in which the value of all the
            phy, cmephotomicrography or mi­          materials used does not exceed      ceed 30 % of the ex-works price of
            croprojection                             40 % of the ex-works price of      the product
                                                     the product,
                                                 — where, within the above limit,
                                                     the materials classified within
                                                     the same heading as the product
                                                      are only used up to a value of
                                                      5 % of the ex-works price of
                                                     the product, and
                                                 — where the value of all the non­
                                                     originating materials used does
                                                     not exceed the value of the ori­
                                                     ginating materials used
ex 9014     Other navigational instruments and   Manufacture in which the value of
            appliances                           all the materials used does not ex­
                                                 ceed 40 % of the ex-works price of
                                                 the product
                                                                                       l
   9015     Surveying (including photogram­      Manufacture in which the value of
            metrical surveying), hvdrographic,   all the materials used does not ex­
            oceanographic, hydrological, me­     ceed 40 % of the ex-works price of
            teorological or geophysical instru­  the product
            ments and appliances, excluding
            compasses ; rangefinders
 ---pagebreak--- 8 . 8 . 88                            Official Journal of the European Communities                                  No L 216/59
          (1)                    (2)                                     (3)                or                 (4)
     9016     Balances of a sensitivity of 5 eg or     Manufacture in which the value of
              better, with or without weights          all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
     9017     Drawing, marking-out or mathe­           Manufacture in which the value of
              matical calculating instruments (for     all the materials used does not ex­
              example, drafting machines, panto­       ceed 40 % of the ex-works price of
              graphs, protractors, drawing sets,       the product
              slide rules, disc calculators); instru­
              ments for measuring length, for use
              in the hand (for example, measu­
              ring rods and tapes, micrometers,
              callipers, not specified or included
              elsewhere in this chapter
      9018     Instruments and appliances used in
               medical, surgical, dental or veteri­
               nary sciences, including scintigra­
               phic apparatus, other electro-medi­
               cal apparatus and sight-testing in­
               struments :
               — Dentists' chairs incorporating         Manufacture from materials of any      Manufacture in which the value of
                    dental appliances or dentists'      heading, including other materials     all the materials used does not ex­
                    spittoons                           of heading No 9018                     ceed 40 % of the ex-works price of
                                                                                               the product
               — Other                                  Manufacture :                          Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                        — in which the value of all the        ceed 25 % of the ex-works price of
                                                            materials used does not exceed
                                                             40 % of the ex-works price of     the product
                                                            the product, and
                                                        — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                             are only used up to a value of
                                                             5% of the ex-works price of
                                                             the product
       9019     Mechano-therapy appliances ; mas­        Manufacture :                          Manufacture in which the value of
                sage apparatus ; psychological apti­                                            all the materials used does not ex­
                                                        — in which the value of all the         ceed 25 % pf the ex-works price of
                tuae-testing      apparatus ;   ozone        materials used does not exceed
                therapy, oxygen therapy, aerosol             40 % of the ex-works price of      the product
                therapy, artificial respiration or ot­       the product, and
                her therapeutic respiration appara­
                tus                                     — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                              are only used up to a vajue of
                                                              5 % of the ex-works price of
                                                              the product
        9020    Other breathing appliances and gas       Manufacture :                          Manufacture in which the value of
                masks, excluding protective masks                                               all the materials used does not ex­
                                                         — in which the value of all the        ceed 25 % of the ex-works price of
                having neither mechanical parts nor           materials used does not exceed
                replaceable filters                           40 % of the ex-works price of     the product
                                                              the product, and
                                                         — where, within the above limit,
                                                              the materials classified within
                                                              the same heading as the product
                                                              are only used up to a value of
                                                              5 % of the ex-works price of
                                                              the product
 ---pagebreak--- No L 216/60                         Official Journal of the European Communities                                         8. 8. 88
      (1)                       (2)                                    (3)                 or                  (4)
   9024      Machines and appliances for testing      Manufacture in which the value of
            the hardness, strength, compressibi­      all the materials used does not ex­
             lity, elasticity or other mechanical     ceed 40 % of the ex-works price of
            properties of materials (for exam­        the product
             ple, metals, wood, textiles, paper,
             plastics)
   9025      Hydrometers and similar floating         Manufacture in which the value of
             instruments, thermometers, pyro­         all the materials used does not ex­
             meters, barometers, hygrometers          ceed 40 % of the ex-works price of
             and psychrometers, recording or          the product
             not, and any combination of these
             instruments
   9026      Instruments and apparatus for mea­       Manufacture in which the value of
             suring or checking the flow, level,      all the materials used does not ex­
             pressure or other variables of li­       ceed 40 % of the ex-works price of
             quids or gases (for example, flow        the product
             meters, level gauges, manometers,
             heat; meters), excluding instruments
             and apparatus of heading No 9014,
             9015, 9028 or 9032
   9027      Instruments and apparatus for phy­       Manufacture in which the value of
             sical or chemical analysis (for ex­      all the materials used does not ex­
             ample, polarimeters, refractome­         ceed 40 % of the ex-works price of
             ters, spectrometers, gas or smoke        the product
             analysis apparatus); instruments
             and apparatus for measuring or
            checking viscosity, porosity, expan­
             sion, surface tension or the like ; in­
             struments and apparatus for measu­
            ring or checking quantities of heat,
             sound or light (including exposure
            meters); microtomes
   9028     Gas, liquid or electricity supply or
            production meters, including cali­
            brating meters therefor:
            — Parts and accessories                  Manufacture in which the value of
                                                     all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
            — Other                                  Manufacture :                            Manufacture in which the value of
                                                     — in which the value of all the          all the materials used does not ex­
                                                          materials used does not exceed      ceed 30 % of the ex-works price of
                                                          40 % of the ex-works price of       the product
                                                          the product, and
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
  9029      Revolution counters, production          Manufacture in which the value of
            counters, taximeters, mileometers,       all the materials used does not ex­
            pedometers and the like; speed in­       ceed 40 % of the ex-works price of
            dicators and tachometers, other          the product
            than those of heading No 9014 or
            9015 ; stroboscopes
 ---pagebreak--- g g gg                               Official Journal of the European Communities                                   No L 216/61
       (0                       (2)                                   (3)                 or                   (4)
   9030       Oscilloscopes, spectrum analysers      Manufacture in which the value of
              and other instruments and appara­      all the materials used does not ex­
              tus for measuring or checking elec­    ceed 40 % of the ex-works price of
              trical quantities, excluding meters    the product
              of heading No 9028 ; instruments
              and apparatus for measuring or de­
              tecting alpha, beta, gamma, X-ray,
              cosmic or other ionizing radiations
   9031        Measuring or checking        instru­  Manufacture in which the value of
               ments, appliances and machines,       all the materials used does not ex­
               not specified or included elsewhere   ceed 40 % of the ex-works price of
               in this chapter; profile projectors   the product
   9032       Automatic regulating or controlling    Manufacture in which the value of
              instruments and apparatus              all the materials used does not ex­
                                                     ceed 40 °/o of the ex-works price of
                                                     the product
   9033       Parts and accessories (not specified   Manufacture in which the value of
              or included elsewhere in this chap­    all the materials used does not ex­
              ter) for machines, appliances, in­     ceed 40 % of the ex-works price of
              struments or apparatus of Chapter      the product
              90
ex Chapter 91 Clocks and watches and parts the­      Manufacture in which the value of
              reof; except for those falling under   all the materials used does not ex­
              the following headings for which       ceed 40 % of the ex-works price of
              the rules are set out below :          the product
              9105, 9109 to 9113
   9105       Other clocks                           Manufacture :                            Manufacture in which the value of
                                                     — in which the value of all the          all the materials used does not ex­
                                                         materials used does not exceed      ceed 30 % of the ex-works price of
                                                         40 % of the ex-works price of       the product
                                                         the product, and
                                                     — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
   9109       Clock movements, complete and          Manufacture :                           Manufacture in which the value of
              assembled                                                                      all the materials used does not ex­
                                                     — in which the value of all the
                                                         materials used does not exceed      ceed 30 % of the ex-works price of
                                                         40 °/o of the ex-works price of     the product
                                                         the product, and
                                                     — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
   9110       Complete watch or clock move­          Manufacture :                           Manufacture in which the value of
              ments, unassembled or partly as­       — in which the value of all the
                                                                                             all the materials used does not ex­
              sembled (movement sets); incom­            materials used does not exceed      ceed 30 % of the ex-works price of
              plete watch or clock movements,                                                the product
              assembled ; rough watch or clock           40 % of the ex-works price of
              movements
                                                         the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         heading No 9114 are only used
                                                         up to a value of 5 % of the ex­
                                                         works price of the product
 ---pagebreak---                                                                                                                                     8 . 8 . 88
No L 216/62                            Official Journal of the European Communities
       ( 1)                      (2)                                       (3)                   or                    (4)
   9111         Watch eases and parts thereof             Manufacture :                             Manufacture in which the value of
                                                                                                    all the materials used does not ex­
                                                          — in which the value of all the           ceed 30 % of the ex-works price of
                                                              materials used does not exceed        the product
                                                              40 % of the ex-works price of
                                                              the product, and
                                                          — where, within the above limit,
                                                              the materials classified within
                                                              the same heading as the product
                                                              are only used up to a vajue of
                                                              5 % or the ex-works price of
                                                              the product
   9112         Clock cases and cases of a similar        Manufacture :                             Manufacture in which the value of
                type for other goods of this chap­                                                  all the materials used does not ex­
                ter, and parts thereof                    — in which the value of all the           ceed 30 °/o of the ex-works price of
                                                              materials used does not exceed        the product
                                                              40 % of the ex-works price of
                                                              the product, and
                                                          — where, within the above limit,
                                                              the materials classified within
                                                              the same heading as the product
                                                              are only used up to a value of
                                                              5 % of the ex-works price of
                                                              the product
   9113         Watch straps, watch bands and
                watch bracelets, and parts thereof:
                — Of base metal, whether or not           Manufacture in which the value of
                    plated, or clad with precious         all the materials used does not ex­
                    metal                                 ceed 40 °/o of the ex-works price of
                                                          the product
                — Other                                   Manufacture in which the value of
                                                          all the materials used does riot ex­
                                                          ceed 50 % of the ex-works price of
                                                          the product
   Chapter 92   Musical instruments; parts and ac­        Manufacture in which the value of
                cessories of such articles                all the materials used does not ex­
                                                          ceed 40 % of the ex-works price of
                                                          the product
  HS heading No                    Description of product                      Working or processing carried out on non-originating materials
                                                                                              that confers originating status
        ( 1)                                 (2)                                                            (3)
   Chapter 93     Arms and ammunitions ; parts and accessories                   Manufacture in which the value of all the materials
                  thereof                                                        used does not exceed 50 °/o of the ex-works price of
                                                                                the product
ex 9401           Base metal furniture, incorporating unstuffed cot­             Manufacture in which all the materials used are classi­
   and            ton cloth of a weight of 300 g/m2 or less                     fied within a heading other than that of the product
ex 9403
                                                                                or
                                                                                Manufacture from cotton cloth already made up in a
                                                                                form ready for use of heading No 9401 or 9403, provi­
                                                                                ded :
                                                                                — its value does not exceed 25 °/o of the ex-works
                                                                                    price of the product, and
                                                                                — all the other materials used are already originating
                                                                                    and are classified within a heading other than
                                                                                    heading No 9401 or 9403
 ---pagebreak---                                                                                                                 No L 216/63
8 . 8 . 88                          Official Journal of the European Communities
          (1)                            (2)                                                    (3)
     9405     Lamps and lighting fittings including searchlights      Manufacture in which the value of all the materials
              and spotlights ana parts thereof, not elsewhere         used does not exceed 50 °/o of the ex-works price of
              specified or included ; illuminated signs, illuminated  the product
              name-plates and the like, having a permanently
              fixed light source, and parts thereof not elsewhere
              specified or included
     9406     Prefabricated buildings                                 Manufacture in which the value of all the materials
                                                                      used does not exceed 50 °/o of the ex-works price of
                                                                      the product
     9503      Other toys; reduced-size ('scale') models and           Manufacture in which :
               similar recreational models, working or not;           — all the materials used are classified within a heading
               puzzles of all kinds                                       other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
cx 9506       Articles and equipment for gymnastics, athletics,        Manufacture from materials not classified within the
              other sports (excluding table tennis) or outdoor        same heading as the product. However, roughly
              games not specified or included elsewhere in this       shaped   blocks for making golf clubs heads may be used
              chapter; swimming pools and paddling pools              ana the other materials classified within the same
                                                                      heading may also be used provided their value docs not
                                                                      exceed 5 % of the ex-works price of the product
     9507      Fishing rods, fish-hooks and other line fishing        Manufacture in which all the materials used are
              tackle ; fish landing nets, butterfly nets and similar  classified within a heading other than that of the
              nets; decoy 'birds' (other than those of heading No     product. However, materials classified within the same
              9208 or 9705) and similar hunting or shooting           heading may be used provided their value does not
              requisites                                              exceed 5 % of the ex-works price of the product
ex 9601       Articles of animal, vegetable or mineral carving        Manufacture from 'worked' carving materials of the
     and      materials                                               same heading
cx 9602
ex 9603       Brooms and brushes, , (except for besoms and the        Manufacture in which the value of all the materials
              like and brushes made from marten or squirrel           used does not exceed 50 % of the ex-works price of
              hair), hand-operated mechanical floor sweepers,         the product
              not motorized, paint pads and rollers, squeegees
              and mops
     9605     Travel sets for personal toilet, sewing or shoe or      Each item in the set must satisfy the rule which would
              clothes cleaning                                        apply to it if it were not included in the set. However,
                                                                      non-originating articles may be incorporated, provided
                                                                      their total value does not exceed 15 % of the ex-works
                                                                      price of the set
     9606     Buttons, press-fasteners, snap-fasteners and press­     Manufacture in which :
              studs, button moulds and other parts of these           — all the materials used are classified within a heading
              articles ; button blanks
                                                                          other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
     9608     Ball point pens ; felt tipped and other porous-tipped   Manufacture in which all the materials used are
              pens and markers ; fountain pens, stylograph pens       classified within a heading other than that of the
              and other pens; duplicating stylos; propelling or       product. However, nibs or nib points may be used and
              sjiding pencils; pen-holders, pencil-holders and        the other materials classified within the same heading
              similar holders; parts (including caps and clips) of    may also be used provided their value does not exceed
              the foregoing articles, other than those of heading     5 % of the ex-works price of the product
              No 9609
 ---pagebreak--- No L 216/64                      Official Journal of the European Communities                                      8 . 8 . 88
       ( 1)                          (2)                                                    (3)
   9612     Typewriter or similar ribbons, inked or otherwise      Manufacture in which
            prepared for giving impressions, whether or not on     — all the materials used are classified within a heading
            spools or in cartridges; ink-pads, whether or not         other than that of the product, and
            inked, with or without boxes
                                                                   — the value of all the materials used does not exceed
                                                                      50 % of the ex-works price of the product
   9613     Cigarette lighters and other lighters, whether or not
            mechanical or electrical, and parts thereof other
            than flints and wicks :
            — Lighters with piezo igniter                          Manufacture in which the value of all the materials of
                                                                   heading No 9613 used does not exceed 30 % of the
                                                                   ex-works price of the product
            — Other                                                Manufacture in which the value of all the materials of
                                                                   heading No 9613 used does not exceed 5 % of the ex­
                                                                   works price of the product
ex 9614     Smoking pipes or pipe bowls                            Manufacture from roughly shaped blocks
 ---pagebreak---                                                                                                                                                                                                                                      ANNEX IV
                                                                                                                                            MOVEMENT CERTIFICATE
                                                                      1 . Exporter (Name , full address, country)                                              EUR.1                       NO A             000.000
                                                                                                                                                                           8M note* overt*
                                                                                                                                                                                      af before completing thle form
                                                                                                                                                       2. Certificate used in preferential trade between
.appropriate
                                                                                   3. Consignee (Name, full address , country) (Optional)
                                                                                                                                                                                                  ana
   as
 in' bulk                                                                                                                                                           (Insert appropriate countries, groups of countries or territories)
   state
                                                                                                                                                        4. Country, group of countries                5. Country, group of countries
    ,packed indicate number of articles or
                                                                                                                                                           or territory in which the                     or territory of destination
                                                                                                                                                           products are considered as
                                                                                                                                                             originating
                                                                                                                                                        7. Remarks
                                                                                   6. Transport details (Optional)
             are not
            ( ' ) If goods                                                                                                                                                                                                     10. Invoices
                                                                                                                                                                                                      9. Gross
                                                                                    8. Item number; Makes and numbers; Number and kind of packages ('); Description of
                                                                                                                                                                                                          weight (kg)               (Optional)
                                                                                    goods                                                                                                                 or other mea­
                                                                                                                                                                                                          sure (litres,
                                                                                                                                                                                                          m3, etc.)
                                 require
                               regulations of the exporting country or territory
                                                                                     11 . CUSTOMS ENDORSEMENT                                                                  12. DECLARATION BY THE EXPORTER
                                                                                         Declaration certified                                                                      I, the undersigned, declare that the goods
                                                                                                                                                                                    described above meet the conditions required
                                                                                         Export document (2)                                                                        for the issue of this certificate .
                                                                                         Form                           No ..
                                                                                         Customs office
                                                                                         Issuing country or territory ....
                                                                                                                                                    Stamp,
                                                                                                                                                                                    Place and date
                                          the
                                     (?) Complete on.y where
                                                                                         Date
                                                                                                                (Signature )                                                                                   (Signature)
 ---pagebreak---                                                                     14. RESULT OF VERIFICATION,
 13. REQUEST FOR VERIFICATION, to :
                                                                    Verification carried out shows that this certificate (')
                                                                            was issued by the customs office indicated and tnat
                                                                            the information contained therein is accurate .
                                                                            does not meet the requirements as to authenticity ana
                                                                            accuracy (see remarks appended).
 Verification of the authenticity and accuracy of this certificate
  is requested .
                                                                                                  ( Place and date)
                             (Place and date)
                                                                                                                             Stamp
                                                        Stamp
                                                                                        (Signature)
                   (Signature)
                                                                     (') Insert X in the appropriate box .
                                                                 NOTES
1 Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect
  ' particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
    cate and endorsed by the customs authorities of the issuing country or territory.
2 No spaces must be left between the items entered on the certificate and each item must be Preceded by an item number
    A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as
    to make any later additions impossible .
3 Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
 ---pagebreak---                                                                              APPLICATION FOR A MOVEMENT CERTIFICATE
                                . Exporter (Name , full address , country)                           EUR.1        No A                               000.000
                                                                                                                  Sm notes overleaf before completing this form
                                                                                                 2. Application for a certificate to be used in preferential trade
                                                                                                    between
appropriate
                                3. Consignee (Name, full address, country) (Optional)
                                                                                                                                           and
  as
'bulk
 in'
                                                                                                             (Insert appropriate countries , groups of countries or territories)
  or state
                                                                                                 4. Country, group of countries                5. Country, group of countries
  indicate number of articles
                                                                                                    or territory in which the                       or territory of destination
                                                                                                    products are considered as
                                                                                                    originating
                                                                                                 7 . Remarks
                                6. Transport details (Optional)
     ,packed
          are not
         ( 1 ) If goods
                                                                                                                                               9. Gross                 10 . Invoices
                                8. Item number; Makes and numbers ; Number and kind of packages ('); Description of
                                                                                                                                                  weight (kg)                 ( Optional )
                                goods                                                                                                             or other mea­
                                                                                                                                                  sure (litres,
                                                                                                                                                  m', etc.)
 ---pagebreak---                                                      DECLARATION BY THE EXPORTER
I , the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate ;
SPECIFY           as follows the circumstances which have enabled these goods to meet the above conditions :
 SUBMIT          the following supporting documents ('):
 UNDERTAKE to submit , at the request of the appropriate authorities, any supporting evidence which these authorities may require
                    for the purpose of issuing the attached certificate , and undertake , if required , to agree to any inspection of my
                    accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities ;
 REQUEST the issue of the attached certificate for these goods .
                                                                                                      ( Place and date )
                                                                                                          (Signature)
 (') For example : import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture
      or to the goods re-exported in the same state.
 ---pagebreak--- 8 . 8 . 88                            Official Journal of the European Communities                                        No L 216/69
                                                           ANNEX V
                                       Declaration referred to in Article 8 (1 ) (b) and (c)
           I, the undersigned, exporter of the goods covered by this document dec|are that except where otherwise
           indicated 0), the goods meet the conditions to obtain originating status in preferential trade with
                                                                                                                        0>
           and that the country of origin of the goods is
                                                                                                                     O O­
                                                                                    (Place and date)
                                                                                        (Signature)
                                                             (The signature must be followed by the name of the signatory in
                                                             clear script.)
           (') When an invoice also includes products not originating in the Community, Austria, Finland, Iceland,
               Norway, Sweden or Switzerland, the exporter must clearly indicate them.
               When an invoice also includes products having the status of products originating in Spain within the
               meaning of Article 24 of the Protocol or in the Canary Islands, Ceuta ana Melilla within the meaning
               of Artide 19 of the Protocol, the exporter must clearly indicate them until 31 December 1992 respecti­
               vely by means of the symbol 'ES' ana 'CCM'.
           (2) The Community, Austria, Finland, Iceland, Norway, Sweden, Switzerland.
           O Reference can be made to a specific column of the invoice in which the country of origin of each
               product is entered.
 ---pagebreak---                                                                                                   8 . 8 . 88
No L 216/70                 Official Journal of the European Communities
                                                ANNEX VI
            (') Initials or coat of arms of the exporting State.
            (*) Such information as is necessary for the identification of the approved exporter.