CELEX: 22004A1127(01)
Language: en
Date: 2004-04-28 00:00:00
Title: Protocol 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation - Declarations

L 352/18          EN                        Official Journal of the European Union                                     27.11.2004
                                                         PROTOCOL 3
         concerning the definition of the concept of ‘originating products’ and methods of administrative
                                                          cooperation
                                                           CONTENTS
         TITLE I             GENERAL PROVISIONS
         Article 1           Definitions
         TITLE II            DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
         Article 2           General requirements
         Article 3           Cumulation in the Community
         Article 4           Cumulation in Switzerland
         Article 5           Wholly obtained products
         Article 6           Sufficiently worked or processed products
         Article 7           Insufficient working or processing
         Article 8           Unit of qualification
         Article 9           Accessories, spare parts and tools
         Article 10          Sets
         Article 11          Neutral elements
         TITLE III           TERRITORIAL REQUIREMENTS
         Article 12          Principle of territoriality
         Article 13          Direct transport
         Article 14          Exhibitions
         TITLE IV            DRAWBACK OR EXEMPTION
         Article 15          Prohibition of drawback of, or exemption from, customs duties
         TITLE V             PROOF OF ORIGIN
         Article 16          General requirements
         Article 17          Procedure for the issue of a movement certificate EUR.1
         Article 18          Movement certificates EUR.1 issued retrospectively
         Article 19          Issue of a duplicate movement certificate EUR.1
         Article 20          Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out
                             previously
         Article 20a         Accounting segregation
         Article 21          Conditions for making out an invoice declaration
         Article 22          Approved exporter
         Article 23          Validity of proof of origin
         Article 24          Submission of proof of origin
         Article 25          Importation by instalments
         Article 26          Exemptions from proof of origin
         Article 27          Supporting documents
         Article 28          Preservation of proof of origin and supporting documents
         Article 29          Discrepancies and formal errors
         Article 30          Amounts expressed in euro
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           TITLE VI                 ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
           Article 31               Mutual assistance
           Article 32               Verification of proofs of origin
           Article 33               Dispute settlement
           Article 34               Penalties
           Article 35               Free zones
           TITLE VII                CEUTA AND MELILLA
           Article 36               Application of the Protocol
           Article 37               Special conditions
           TITLE VIII               FINAL PROVISIONS
           Article 38               Amendments to the Protocol
                                                              LIST OF ANNEXES
           Annex I:                 Introductory notes to the list in Annex II
           Annex II:                List of working or processing required to be carried out on non-originating materials in order
                                    that the product manufactured can obtain originating status
           Annex III:               Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
           Annex IV:                Text of the invoice declaration
           Annex V:                 List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply,
                                    listed in order of HS Chapters and headings
           Joint Declarations
           Joint declaration concerning the Principality of Andorra
           Joint declaration concerning the Republic of San Marino
           Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the
           Harmonised System
 ---pagebreak--- L 352/20         EN                             Official Journal of the European Union                                 27.11.2004
                                                                 TITLE I
                                                        GENERAL PROVISIONS
                                                                Article 1
                                                              Definitions
         For the purposes of this Protocol:
         (a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
         (b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the
             product;
         (c) ‘product’ means the product being manufactured, even if it is intended for later use in another
             manufacturing operation;
         (d) ‘goods’ means both materials and products;
         (e) ‘customs value’ means the value as determined in accordance with the 1994 Agreement on imple-
             mentation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs
             valuation);
         (f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community
             or in Switzerland in whose undertaking the last working or processing is carried out, provided the price
             includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when
             the product obtained is exported;
         (g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials
             used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the
             materials in the Community or in Switzerland;
         (h) ‘value of originating materials’ means the value of such materials as defined in (g) applied, mutatis
             mutandis;
         (i) ‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials
             incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the
             customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials
             in the Community or in Switzerland;
         (j) ‘chapters’ and ‘headings’ mean the chapters and the headings (four digit codes) used in the nomen-
             clature which makes up the Harmonised Commodity Description and Coding System, referred to in this
             Protocol as ‘the Harmonised System’ or ‘HS’;
         (k) ‘classified’ refers to the classification of a product or material under a particular heading;
         (l) ‘consignment’ means products which are either sent simultaneously from one exporter to one
             consignee or covered by a single transport document covering their shipment from the exporter to
             the consignee or, in the absence of such a document, by a single invoice;
         (m) ‘territories’ includes territorial waters.
 ---pagebreak--- 27.11.2004          EN                              Official Journal of the European Union                                         L 352/21
                                                                     TITLE II
                                    DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
                                                                    Article 2
                                                            General requirements
           1.     For the purpose of implementing this Agreement, the following products shall be considered as
           originating in the Community:
           (a) products wholly obtained in the Community within the meaning of Article 5;
           (b) products obtained in the Community incorporating materials which have not been wholly obtained
                there, provided that such materials have undergone sufficient working or processing in the Community
                within the meaning of Article 6;
           (c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the
                Agreement on the European Economic Area.
           2.     For the purpose of implementing this Agreement, the following products shall be considered as
           originating in Switzerland:
           (a) products wholly obtained in Switzerland within the meaning of Article 5;
           (b) products obtained in Switzerland incorporating materials which have not been wholly obtained there,
                provided that such materials have undergone sufficient working or processing in Switzerland within the
                meaning of Article 6.
                                                                    Article 3
                                                      Cumulation in the Community
           1.     Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the
           Community if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland
           (including Liechtenstein) (1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway,
           Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
           provisions of the Protocol on rules of origin annexed to the Agreements between the Community and each
           of these countries, provided that the working or processing carried out in the Community goes beyond the
           operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient
           working or processing.
           2.     Where the working or processing carried out in the Community does not go beyond the operations
           referred to in Article 7, the product obtained shall be considered as originating in the Community only
           where the value added there is greater than the value of the materials used originating in any one of the
           other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as
           originating in the country which accounts for the highest value of originating materials used in the
           manufacture in the Community.
           3.     Products, originating in one of the countries referred to in paragraph 1, which do not undergo any
           working or processing in the Community, retain their origin if exported into one of these countries.
           (1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement
               on the European Economic Area.
           (2) Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in
               the list at Annex V.
 ---pagebreak--- L 352/22          EN                              Official Journal of the European Union                                         27.11.2004
         4.     The cumulation provided for in this Article may only be applied to materials and products which have
         acquired originating status by the application of rules of origin identical to those given in this Protocol.
         The Community shall provide Switzerland, through the Commission of the European Communities, with
         details of the Agreements and their corresponding origin rules, which are applied with the other countries
         referred to in paragraph 1. The Commission of the European Communities shall publish in the Official
         Journal of the European Union (C series) the date on which the cumulation, provided for in this Article may be
         applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
                                                                  Article 4
                                                      Cumulation in Switzerland
         1.     Without prejudice to the provisions of Article 2(2), products shall be considered as originating in
         Switzerland if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland
         (including Liechtenstein) (1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway,
         Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
         provisions of the Protocol on origin rules annexed to the Agreements between Switzerland and each of
         these countries, provided that the working or processing carried out in Switzerland goes beyond the
         operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient
         working or processing.
         2.     Where the working or processing carried out in Switzerland does not go beyond the operations
         referred to in Article 7, the product obtained shall be considered as originating in Switzerland only
         where the value added there is greater than the value of the materials used originating in any one of the
         other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as
         originating in the country which accounts for the highest value of originating materials used in the
         manufacture in Switzerland.
         3.     Products, originating in one of the countries referred to in paragraph 1, which do not undergo any
         working or processing in Switzerland, retain their origin if exported into one of these countries.
         4.     The cumulation provided for in this Article may only be applied to materials and products which have
         acquired originating status by the application of rules of origin identical to those given in this Protocol.
         Switzerland shall provide the Community, through the Commission of the European Communities, with
         details of the Agreements and their corresponding rules of origin, which are applied with the other countries
         referred to in paragraph 1. The Commission of the European Communities shall publish in the Official
         Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be
         applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
                                                                  Article 5
                                                       Wholly obtained products
         1.     The following shall be considered as wholly obtained in the Community or in Switzerland:
         (a) mineral products extracted from their soil or from their seabed;
         (b) vegetable products harvested there;
         (c) live animals born and raised there;
         (1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement
             on the European Economic Area.
         (2) Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in
             the list at Annex V.
 ---pagebreak--- 27.11.2004          EN                           Official Journal of the European Union                                      L 352/23
           (d) products from live animals raised there;
           (e) products obtained by hunting or fishing conducted there;
           (f) products of sea fishing and other products taken from the sea outside the territorial waters of the
                Community or of Switzerland by their vessels;
           (g) products made aboard their factory ships exclusively from products referred to in (f);
           (h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for
                retreading or for use as waste;
           (i) waste and scrap resulting from manufacturing operations conducted there;
           (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have
                sole rights to work that soil or subsoil;
           (k) goods produced there exclusively from the products specified in (a) to (j).
           2.      The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels
           and factory ships:
           (a) which are registered or recorded in a Member State of the Community or in Switzerland;
           (b) which sail under the flag of a Member State of the Community or of Switzerland;
           (c) which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of
                Switzerland, or by a company with its head office in one of these States, of which the manager or
                managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the
                members of such boards are nationals of a Member State of the Community or of Switzerland 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;
           (d) of which the master and officers are nationals of a Member State of the Community or of Switzerland;
                and
           (e) of which at least 75 % of the crew are nationals of a Member State of the Community or of Switzerland.
                                                                 Article 6
                                             Sufficiently worked or processed products
           1.      For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently
           worked or processed when the conditions set out in the list in Annex II are fulfilled.
           The conditions referred to above indicate, for all products covered by the Agreement, the working or
           processing which must be carried out on non-originating materials used in manufacturing and apply
           only in relation to such materials. It follows that, if a product which has acquired originating status by
           fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions
           applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of
           the non-originating materials which may have been used in its manufacture.
 ---pagebreak--- L 352/24           EN                           Official Journal of the European Union                                     27.11.2004
         2.     Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in
         the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
         (a) their total value does not exceed 10 % of the ex-works price of the product;
         (b) any of the percentages given in the list for the maximum value of non-originating materials are not
              exceeded through the application of this paragraph.
         This paragraph shall not apply to products falling within chapters 50 to 63 of the Harmonised System.
         3.     Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
                                                                Article 7
                                                Insufficient working or processing
         1.     Without prejudice to paragraph 2, the following operations shall be considered as insufficient working
         or processing to confer the status of originating products, whether or not the requirements of Article 6 are
         satisfied:
         (a) preserving operations to ensure that the products remain in good condition during transport and
               storage;
         (b) breaking-up and assembly of packages;
         (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
         (d) ironing or pressing of textiles;
         (e) simple painting and polishing operations;
         (f)   husking, partial or total bleaching, polishing, and glazing of cereals and rice;
         (g) operations to colour sugar or form sugar lumps;
         (h) peeling, stoning and shelling, of fruit, nuts and vegetables;
         (i)   sharpening, simple grinding or simple cutting;
         (j)   sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
 ---pagebreak--- 27.11.2004          EN                          Official Journal of the European Union                                     L 352/25
           (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple
                packaging operations;
           (l)  affixing or printing marks, labels, logos and other like distinguishing signs on products or their
                packaging;
           (m) simple mixing of products, whether or not of different kinds;
           (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into
                parts;
           (o) a combination of two or more operations specified in (a) to (n);
           (p) slaughter of animals.
           2.     All operations carried out either in the Community or in Switzerland on a given product shall be
           considered together when determining whether the working or processing undergone by that product is to
           be regarded as insufficient within the meaning of paragraph 1.
                                                                Article 8
                                                         Unit of qualification
           1.     The unit of qualification for the application of the provisions of this Protocol shall be the particular
           product which is considered as the basic unit when determining classification using the nomenclature of the
           Harmonised System. It follows that:
           (a) when a product composed of a group or assembly of articles is classified under the terms of the
               Harmonised System in a single heading, the whole constitutes the unit of qualification;
           (b) when a consignment consists of a number of identical products classified under the same heading of the
               Harmonised System, each product must be taken individually when applying the provisions of this
               Protocol.
           2.     Where, under General Rule 5 of the Harmonised System, packaging is included with the product for
           classification purposes, it shall be included for the purposes of determining origin.
                                                                Article 9
                                                 Accessories, spare parts and tools
           Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle,
           which are part of the normal equipment and included in the price thereof or which are not separately
           invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
                                                               Article 10
                                                                  Sets
           Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all
           component products are originating. Nevertheless, when a set is composed of originating and non-origi-
           nating products, the set as a whole shall be regarded as originating, provided that the value of the non-
           originating products does not exceed 15 per cent of the ex-works price of the set.
 ---pagebreak--- L 352/26          EN                          Official Journal of the European Union                                     27.11.2004
                                                             Article 11
                                                         Neutral elements
         In order to determine whether a product originates, it shall not be necessary to determine the origin of the
         following which might be used in its manufacture:
         (a) energy and fuel;
         (b) plant and equipment;
         (c) machines and tools;
         (d) goods which do not enter and which are not intended to enter into the final composition of the
             product.
                                                              TITLE III
                                                 TERRITORIAL REQUIREMENTS
                                                             Article 12
                                                    Principle of territoriality
         1.     Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, the
         conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the
         Community or in Switzerland.
         2.     Except as provided for in Articles 3 and 4, where originating goods exported from the Community or
         from Switzerland to another country return, they must be considered as non-originating, unless it can be
         demonstrated to the satisfaction of the customs authorities that:
         (a) the returning goods are the same as those exported;
             and
         (b) they have not undergone any operation beyond that necessary to preserve them in good condition while
             in that country or while being exported.
         3.     The acquisition of originating status in accordance with the conditions set out in Title II shall not be
         affected by working or processing done outside the Community or Switzerland on materials exported from
         the Community or from Switzerland and subsequently re-imported there, provided:
         (a) the said materials are wholly obtained in the Community or in Switzerland or have undergone working
             or processing beyond the operations referred to in Article 7 prior to being exported;
             and
         (b) it can be demonstrated to the satisfaction of the customs authorities that:
             (i) the re-imported goods have been obtained by working or processing the exported materials;
                  and
             (ii) the total added value acquired outside the Community or Switzerland by applying the provisions of
                  this Article does not exceed 10 % of the ex-works price of the end product for which originating
                  status is claimed.
 ---pagebreak--- 27.11.2004          EN                          Official Journal of the European Union                                       L 352/27
           4.     For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall
           not apply to working or processing done outside the Community or Switzerland. But where, in the list in
           Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in
           determining the originating status of the end product, the total value of the non-originating materials
           incorporated in the territory of the party concerned, taken together with the total added value acquired
           outside the Community or Switzerland by applying the provisions of this Article, shall not exceed the stated
           percentage.
           5.     For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ shall be taken to
           mean all costs arising outside the Community or Switzerland, including the value of the materials incor-
           porated there.
           6.     The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions
           set out in the list in Annex II or which can be considered sufficiently worked or processed only if the
           general tolerance fixed in Article 6(2) is applied.
           7.     The provisions of paragraphs 3 and 4 shall not apply to products of chapters 50 to 63 of the
           Harmonised System.
           8.     Any working or processing of the kind covered by the provisions of this Article and done outside the
           Community or Switzerland shall be done under the outward processing arrangements, or similar
           arrangements.
                                                               Article 13
                                                           Direct transport
           1.     The preferential treatment provided for under the Agreement applies only to products, satisfying the
           requirements of this Protocol, which are transported directly between the Community and Switzerland or
           through the territories of the other countries referred to in Articles 3 and 4. However, products constituting
           one single consignment may be transported through other territories with, should the occasion arise,
           transhipment or temporary warehousing in such territories, provided that they remain under the surveillance
           of the customs authorities in the country of transit or warehousing and do not undergo operations other
           than unloading, reloading or any operation designed to preserve them in good condition.
           Originating products may be transported by pipeline across territory other than that of the Community or
           Switzerland.
           2.     Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the
           customs authorities of the importing country by the production of:
           (a) a single transport document covering the passage from the exporting country through the country of
               transit; or
           (b) a certificate issued by the customs authorities of the country of transit:
               (i) giving an exact description of the products;
               (ii) stating the dates of unloading and reloading of the products and, where applicable, the names of
                     the ships, or the other means of transport used;
                     and
               (iii) certifying the conditions under which the products remained in the transit country; or
           (c) failing these, any substantiating documents.
 ---pagebreak--- L 352/28          EN                          Official Journal of the European Union                                        27.11.2004
                                                             Article 14
                                                            Exhibitions
         1.     Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4
         and sold after the exhibition for importation in the Community or in Switzerland shall benefit on impor-
         tation from the provisions of the Agreement provided it is shown to the satisfaction of the customs
         authorities that:
         (a) an exporter has consigned these products from the Community or from Switzerland to the country in
              which the exhibition is held and has exhibited them there;
         (b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or
              in Switzerland;
         (c) the products have been consigned during the exhibition or immediately thereafter in the state in which
              they were sent for exhibition;
              and
         (d) the products have not, since they were consigned for exhibition, been used for any purpose other than
              demonstration at the exhibition.
         2.     A proof of origin must be issued or made out in accordance with the provisions of Title V and
         submitted to the customs authorities of the importing country in the normal manner. The name and
         address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence
         of the conditions under which they have been exhibited may be required.
         3.     Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public
         show or display which is not organised for private purposes in shops or business premises with a view to
         the sale of foreign products, and during which the products remain under customs control.
                                                              TITLE IV
                                                  DRAWBACK OR EXEMPTION
                                                             Article 15
                              Prohibition of drawback of, or exemption from, customs duties
         1. (a) Non-originating materials used in the manufacture of products originating in the Community, in
                Switzerland or in one of the other countries referred to in Articles 3 and 4 for which a proof of
                origin is issued or made out in accordance with the provisions of Title V shall not be subject in the
                Community or in Switzerland to drawback of, or exemption from, customs duties of whatever kind.
            (b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and
                originating in the Community as provided for in Article 2(1)(c), for which a proof of origin is
                issued or made out in accordance with the provisions of Title V shall not be subject in the
                Community to drawback of, or exemption from, customs duties of whatever kind.
         2.     The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment,
         partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community
         or in Switzerland to materials used in the manufacture and to products covered by paragraph 1(b) above,
         where such refund, remission or non-payment applies, expressly or in effect, when products obtained from
         the said materials are exported and not when they are retained for home use there.
 ---pagebreak--- 27.11.2004          EN                          Official Journal of the European Union                                        L 352/29
           3.     The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon
           request from the customs authorities, all appropriate documents proving that no drawback has been
           obtained in respect of the non-originating materials used in the manufacture of the products concerned
           and that all customs duties or charges having equivalent effect applicable to such materials have actually
           been paid.
           4.     The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of
           Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within
           the meaning of Article 10 when such items are non-originating.
           5.     The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to
           which the Agreement applies. Furthermore, they shall not preclude the application of an export refund
           system for agricultural products, applicable upon export in accordance with the provisions of the
           Agreement.
                                                                 TITLE V
                                                           PROOF OF ORIGIN
                                                               Article 16
                                                        General requirements
           1.     Products originating in the Community shall, on importation into Switzerland and products origi-
           nating in Switzerland shall, on importation into the Community benefit from the Agreement upon
           submission of either:
           (a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
           (b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the ‘invoice declaration’,
               given by the exporter on an invoice, a delivery note or any other commercial document which describes
               the products concerned in sufficient detail to enable them to be identified ; the text of the invoice
               declaration appears in Annex IV.
           2.     Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the
           cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the
           documents referred to above.
                                                               Article 17
                                   Procedure for the issue of a movement certificate EUR.1
           1.     A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on
           application having been made in writing by the exporter or, under the exporter’s responsibility, by his
           authorised representative.
           2.     For this purpose, the exporter or his authorised representative shall fill out both the movement
           certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall
           be completed in one of the languages in which this Agreement is drawn up and in accordance with the
           provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in
           ink in printed characters. The description of the products must be given in the box reserved for this purpose
           without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn
           below the last line of the description, the empty space being crossed through.
 ---pagebreak--- L 352/30          EN                         Official Journal of the European Union                                     27.11.2004
         3.     The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit, at
         any time, at the request of the customs authorities of the exporting country where the movement certificate
         EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well
         as the fulfilment of the other requirements of this Protocol.
         4.     A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the
         Community or of Switzerland if the products concerned can be considered as products originating in the
         Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 and fulfil the
         other requirements of this Protocol.
         5.     The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify
         the originating status of the products and the fulfilment of the other requirements of this Protocol. For this
         purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s
         accounts or any other check considered appropriate. They shall also ensure that the forms referred to in
         paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the
         description of the products has been completed in such a manner as to exclude all possibility of fraudulent
         additions.
         6.     The date of issue of the movement certificate EUR.1 shall be indicated in box 11 of the certificate.
         7.     A movement certificate EUR.1 shall be issued by the customs authorities and made available to the
         exporter as soon as actual exportation has been effected or ensured.
                                                            Article 18
                                    Movement certificates EUR.1 issued retrospectively
         1.     Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after expor-
         tation of the products to which it relates if:
         (a) it was not issued at the time of exportation because of errors or involuntary omissions or special
              circumstances;
              or
         (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was
              issued but was not accepted at importation for technical reasons.
         2.     For the implementation of paragraph 1, the exporter must indicate in his application the place and
         date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons
         for his request.
         3.     The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying
         that the information supplied in the exporter’s application agrees with that in the corresponding file.
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           4.     Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following
           phrases:
                                                 ES           ‘EXPEDIDO A POSTERIORI’
                                                 DA           ‘UDSTEDT EFTERFØLGENDE’
                                                 DE           ‘NACHTRÄGLICH AUSGESTELLT’
                                                 EL           ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’
                                                 EN           ‘ISSUED RETROSPECTIVELY’
                                                 FR           ‘DÉLIVRÉ A POSTERIORI’
                                                 IT           ‘RILASCIATO A POSTERIORI’
                                                 NL           ‘AFGEGEVEN A POSTERIORI’
                                                 PT           ‘EMITIDO A POSTERIORI’
                                                 FI           ‘ANNETTU JÄLKIKÄTEEN’
                                                 SV           ‘UTFÄRDAT I EFTERHAND’.
           5.     The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement
           certificate EUR.1.
                                                                  Article 19
                                         Issue of a duplicate movement certificate EUR.1
           1.     In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to
           the customs authorities which issued it for a duplicate made out on the basis of the export documents in
           their possession.
           2.     The duplicate issued in this way must be endorsed with one of the following words:
                                                 ES           ‘DUPLICADO’
                                                 DA           ‘DUPLIKAT’
                                                 DE           ‘DUPLIKAT’
                                                 EL           ‘ΑΝΤΙΓΡΑΦΟ’
                                                 EN           ‘DUPLICATE’
                                                 FR           ‘DUPLICATA’
                                                 IT           ‘DUPLICATO’
                                                 NL           ‘DUPLICAAT’
                                                 PT           ‘SEGUNDA VIA’
                                                 FI           ‘KAKSOISKAPPALE’
                                                 SV           ‘DUPLIKAT’.
           3.     The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate
           movement certificate EUR.1.
           4.     The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take
           effect as from that date.
                                                                  Article 20
           Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out
                                                                 previously
           When originating products are placed under the control of a customs office in the Community or in
           Switzerland, it shall be possible to replace the original proof of origin by one or more movement certificates
           EUR.1 for the purpose of sending all or some of these products elsewhere within the Community or
           Switzerland. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under
           whose control the products are placed.
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                                                             Article 20a
                                                      Accounting segregation
         1.    Where considerable cost or material difficulties arise in keeping separate stocks of originating and
         non-originating materials which are identical and interchangeable, the customs authorities may, at the
         written request of those concerned, authorise the ‘accounting segregation’ method to be used for
         managing such stocks.
         2.    This method must be able to ensure that, for a specific reference-period, the number of products
         obtained which could be considered as ‘originating’ is the same as that which would have been obtained if
         there had been physical segregation of the stocks.
         3.    The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.
         4.    This method is recorded and applied on the basis of the general accounting principles applicable in the
         country where the product was manufactured.
         5.    The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the
         quantity of products which may be considered as originating. At the request of the customs authorities, the
         beneficiary shall provide a statement of how the quantities have been managed.
         6.    The customs authorities shall monitor the use made of the authorisation and may withdraw it at any
         time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails
         to fulfil any of the other conditions laid down in this Protocol.
                                                              Article 21
                                    Conditions for making out an invoice declaration
         1.    An invoice declaration as referred to in Article 16(1)(b) may be made out:
         (a) by an approved exporter within the meaning of Article 22;
             or
         (b) by any exporter for any consignment consisting of one or more packages containing originating
             products whose total value does not exceed EUR 6 000.
         2.    An invoice declaration may be made out if the products concerned can be considered as products
         originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and
         4 and fulfil the other requirements of this Protocol.
         3.    The exporter making out an invoice declaration shall be prepared to submit at any time, at the request
         of the customs authorities of the exporting country, all appropriate documents proving the originating
         status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
         4.    An invoice declaration shall be made out by the exporter by typing, stamping or printing on the
         invoice, the delivery note or another commercial document, the declaration, the text of which appears in
         Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions
         of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in
         printed characters.
 ---pagebreak--- 27.11.2004         EN                           Official Journal of the European Union                                    L 352/33
           5.    Invoice declarations shall bear the original signature of the exporter in manuscript. However, an
           approved exporter within the meaning of Article 22 shall not be required to sign such declarations
           provided that he gives the customs authorities of the exporting country a written undertaking that he
           accepts full responsibility for any invoice declaration which identifies him as if it had been signed in
           manuscript by him.
           6.    An invoice declaration may be made out by the exporter when the products to which it relates are
           exported, or after exportation on condition that it is presented in the importing country no longer than two
           years after the importation of the products to which it relates.
                                                               Article 22
                                                          Approved exporter
           1.    The customs authorities of the exporting country may authorise any exporter, hereinafter referred to
           as ‘approved exporter’, who makes frequent shipments of products under this Agreement to make out
           invoice declarations irrespective of the value of the products concerned. An exporter seeking such author-
           isation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the
           originating status of the products as well as the fulfilment of the other requirements of this Protocol.
           2.    The customs authorities may grant the status of approved exporter subject to any conditions which
           they consider appropriate.
           3.    The customs authorities shall grant to the approved exporter a customs authorisation number which
           shall appear on the invoice declaration.
           4.    The customs authorities shall monitor the use of the authorisation by the approved exporter.
           5.    The customs authorities may withdraw the authorisation at any time. They shall do so where the
           approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the
           conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
                                                               Article 23
                                                     Validity of proof of origin
           1.    A proof of origin shall be valid for four months from the date of issue in the exporting country, and
           must be submitted within the said period to the customs authorities of the importing country.
           2.    Proofs of origin which are submitted to the customs authorities of the importing country after the
           final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential
           treatment, where the failure to submit these documents by the final date set is due to exceptional circum-
           stances.
           3.    In other cases of belated presentation, the customs authorities of the importing country may accept
           the proofs of origin where the products have been submitted before the said final date.
                                                               Article 24
                                                   Submission of proof of origin
           Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with
           the procedures applicable in that country. The said authorities may require a translation of a proof of origin
           and may also require the import declaration to be accompanied by a statement from the importer to the
           effect that the products meet the conditions required for the implementation of the Agreement.
 ---pagebreak--- L 352/34          EN                           Official Journal of the European Union                                     27.11.2004
                                                              Article 25
                                                   Importation by instalments
         Where, at the request of the importer and on the conditions laid down by the customs authorities of the
         importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the
         Harmonised System falling within sections XVI and XVII or headings 7308 and 9406 of the Harmonised
         System are imported by instalments, a single proof of origin for such products shall be submitted to the
         customs authorities upon importation of the first instalment.
                                                              Article 26
                                                Exemptions from proof of origin
         1.     Products sent as small packages from private persons to private persons or forming part of travellers’
         personal luggage shall be admitted as originating products without requiring the submission of a proof of
         origin, provided that such products are not imported by way of trade and have been declared as meeting the
         requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the
         case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a
         sheet of paper annexed to that document.
         2.     Imports which are occasional and consist solely of products for the personal use of the recipients or
         travellers or their families shall not be considered as imports by way of trade if it is evident from the nature
         and quantity of the products that no commercial purpose is in view.
         3.     Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages
         or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
                                                              Article 27
                                                      Supporting documents
         The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products
         covered by a movement certificate EUR.1 or an invoice declaration can be considered as products origi-
         nating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 and
         fulfil the other requirements of this Protocol may consist, inter alia, of the following:
         (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned,
              contained for example in his accounts or internal bookkeeping;
         (b) documents proving the originating status of materials used, issued or made out in the Community or in
              Switzerland where these documents are used in accordance with domestic law;
         (c) documents proving the working or processing of materials in the Community or in Switzerland, issued
              or made out in the Community or in Switzerland, where these documents are used in accordance with
              domestic law;
         (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used,
              issued or made out in the Community or in Switzerland in accordance with this Protocol, or in one of
              the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical
              to the rules in this Protocol.
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           (e) appropriate evidence concerning working or processing undergone outside the territories of the
               Community and Switzerland by application of Article 12, proving that the requirements of that
               article have been satisfied.
                                                               Article 28
                                   Preservation of proof of origin and supporting documents
           1.     The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years
           the documents referred to in Article 17(3).
           2.     The exporter making out an invoice declaration shall keep for at least three years a copy of this
           invoice declaration as well as the documents referred to in Article 21(3).
           3.     The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for
           at least three years the application form referred to in Article 17(2).
           4.     The customs authorities of the importing country shall keep for at least three years the movement
           certificates EUR.1 and the invoice declarations submitted to them.
                                                               Article 29
                                                 Discrepancies and formal errors
           1.     The discovery of slight discrepancies between the statements made in the proof of origin and those
           made in the documents submitted to the customs office for the purpose of carrying out the formalities for
           importing the products shall not ipso facto render the proof of origin null and void if it is duly established
           that this document does correspond to the products submitted.
           2.     Obvious formal errors such as typing errors on a proof of origin should not cause this document to
           be rejected if these errors are not such as to create doubts concerning the correctness of the statements
           made in this document.
                                                               Article 30
                                                    Amounts expressed in euro
           1.     For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are
           invoiced in a currency other than euro, amounts in the national currencies of the Member States of the
           Community, of Switzerland and of the other countries referred to in Articles 3 and 4 equivalent to the
           amounts expressed in euro shall be fixed annually by each of the countries concerned.
           2.     A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to
           the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
           3.     The amounts to be used in any given national currency shall be the equivalent in that currency of the
           amounts expressed in euro as at the first working day of October. The amounts shall be communicated to
           the Commission of the European Communities by 15 October and shall apply from 1 January the following
           year. The Commission of the European Communities shall notify all countries concerned of the relevant
           amounts.
 ---pagebreak--- L 352/36          EN                         Official Journal of the European Union                                    27.11.2004
         4.     A country may round up or down the amount resulting from the conversion into its national
         currency of an amount expressed in euro. The rounded-off amount may not differ from the amount
         resulting from the conversion by more than 5 %. A country may retain unchanged its national currency
         equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in
         paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less
         than 15 % in the national currency equivalent. The national currency equivalent may be retained
         unchanged if the conversion would result in a decrease in that equivalent value.
         5.     The amounts expressed in euro shall be reviewed by the Joint Committee at the request of the
         Community or of Switzerland. When carrying out this review, the Joint Committee shall consider the
         desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may
         decide to modify the amounts expressed in euro.
                                                             TITLE VI
                                   ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                                                            Article 31
                                                        Mutual assistance
         1.     The customs authorities of the Member States of the Community and of Switzerland shall provide
         each other, through the Commission of the European Communities, with specimen impressions of stamps
         used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the
         customs authorities responsible for verifying those certificates and invoice declarations.
         2.     In order to ensure the proper application of this Protocol, the Community and Switzerland shall assist
         each other, through the competent customs administrations, in checking the authenticity of the movement
         certificates EUR.1 or the invoice declarations and the correctness of the information given in these
         documents.
                                                            Article 32
                                                Verification of proofs of origin
         1.     Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs
         authorities of the importing country have reasonable doubts as to the authenticity of such documents, the
         originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
         2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the
         importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted,
         the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country
         giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting
         that the information given on the proof of origin is incorrect shall be forwarded in support of the request
         for verification.
         3.     The verification shall be carried out by the customs authorities of the exporting country. For this
         purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's
         accounts or any other check considered appropriate.
         4.     If the customs authorities of the importing country decide to suspend the granting of preferential
         treatment to the products concerned while awaiting the results of the verification, release of the products
         shall be offered to the importer subject to any precautionary measures judged necessary.
 ---pagebreak--- 27.11.2004         EN                           Official Journal of the European Union                                      L 352/37
           5.    The customs authorities requesting the verification shall be informed of the results of this verification
           as soon as possible. These results must indicate clearly whether the documents are authentic and whether
           the products concerned can be considered as products originating in the Community, in Switzerland or in
           one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
           6.    If in cases of reasonable doubt there is no reply within ten months of the date of the verification
           request or if the reply does not contain sufficient information to determine the authenticity of the document
           in question or the real origin of the products, the requesting customs authorities shall, except in exceptional
           circumstances, refuse entitlement to the preferences.
                                                               Article 33
                                                          Dispute settlement
           Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between
           the customs authorities requesting a verification and the customs authorities responsible for carrying out
           this verification or where they raise a question as to the interpretation of this Protocol, they shall be
           submitted to the Joint Committee.
           In all cases the settlement of disputes between the importer and the customs authorities of the importing
           country shall be under the legislation of the said country.
                                                               Article 34
                                                               Penalties
           Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which
           contains incorrect information for the purpose of obtaining a preferential treatment for products.
                                                               Article 35
                                                              Free zones
           1.    The Community and Switzerland shall take all necessary steps to ensure that products traded under
           cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not
           substituted by other goods and do not undergo handling other than normal operations designed to prevent
           their deterioration.
           2.    By means of an exemption to the provisions contained in paragraph 1, when products originating in
           the Community or in Switzerland are imported into a free zone under cover of a proof of origin and
           undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at
           the exporter’s request, if the treatment or processing undergone is in conformity with the provisions of this
           Protocol.
                                                                TITLE VII
                                                         CEUTA AND MELILLA
                                                               Article 36
                                                    Application of the Protocol
           1.    The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
           2.    Products originating in Switzerland, when imported into Ceuta or Melilla, shall enjoy in all respects
           the same customs regime as that which is applied to products originating in the customs territory of the
           Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic
           to the European Communities. Switzerland shall grant to imports of products covered by the Agreement
           and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported
           from and originating in the Community.
 ---pagebreak--- L 352/38           EN                          Official Journal of the European Union                                    27.11.2004
         3.     For the purpose of the application of paragraph 2 concerning products originating in Ceuta and
         Melilla, this Protocol shall apply, mutatis mutandis, subject to the special conditions set out in Article 7.
                                                              Article 37
                                                          Special conditions
         1.     Providing they have been transported directly in accordance with the provisions of Article 13, the
         following shall be considered as:
         1. products originating in Ceuta and Melilla:
             (a) products wholly obtained in Ceuta and Melilla;
             (b) products obtained in Ceuta and Melilla in the manufacture of which products other than those
                  referred to in (a) are used, provided that:
                  (i) the said products have undergone sufficient working or processing within the meaning of Article
                       6;
                       or that
                  (ii) those products are originating in Switzerland or in the Community, provided that they have been
                       submitted to working or processing which goes beyond the operations referred to in Article 7.
         2. products originating in Switzerland:
             (a) products wholly obtained in Switzerland;
             (b) products obtained in Switzerland, in the manufacture of which products other than those referred to
                  in (a) are used, provided that:
                  (i) the said products have undergone sufficient working or processing within the meaning of Article
                       6;
                       or that
                  (ii) those products are originating in Ceuta and Melilla or in the Community, provided that they have
                       been submitted to working or processing which goes beyond the operations referred to in Article
                       7.
         2.     Ceuta and Melilla shall be considered as a single territory.
         3.     The exporter or his authorised representative shall enter ‘Switzerland’ and ‘Ceuta and Melilla’ in Box 2
         of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating
         in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice
         declarations.
         4.      The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and
         Melilla.
                                                              TITLE VIII
                                                         FINAL PROVISIONS
                                                              Article 38
                                                   Amendments to the Protocol
         The Joint Committee may decide to amend the provisions of this Protocol.
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                                                                     ANNEX I
                                          INTRODUCTORY NOTES TO THE LIST IN ANNEX II
           Note 1:
           The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
           meaning of Article 6 of the Protocol.
           Note 2:
           2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or
                chapter number used in the Harmonised System and the second column gives the description of goods used in that
                system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4.
                Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or
                4 apply only to the part of that heading as described in column 2.
           2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description
                of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all
                products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings
                grouped together in column 1.
           2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the
                description of that part of the heading covered by the adjacent rules in column 3 or 4.
           2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as
                an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in
                column 4, the rule set out in column 3 is to be applied.
           Note 3:
           3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used
                in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the
                factory where these products are used or in another factory in the Community or in Switzerland.
                Example:
                An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
                incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’
                of heading ex 7224.
                If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating
                status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-
                calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the
                Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the
                non-originating materials used.
           3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of
                more working or processing also confers originating status; conversely, the carrying-out of less working or
                processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain
                level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and
                the use of such material at a later stage is not.
           3.3. Without prejudice to note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then
                materials of any heading(s) (even materials of the same description and heading as the product) may be used,
                subject, however, to any specific limitations which may also be contained in the rule.
                However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or
                ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means
                that materials of any heading(s) may be used, except those of the same description as the product as given in
                column 2 of the list.
 ---pagebreak--- L 352/40         EN                                Official Journal of the European Union                                                     27.11.2004
         3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that
              one or more materials may be used. It does not require that all be used.
              Example:
              The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials,
              among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or
              the other, or both.
         3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition
              obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the
              rule. (See also note 6.2 below in relation to textiles).
              Example:
              The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives,
              does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
              However, this does not apply to products which, although they cannot be manufactured from the particular
              materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
              Example:
              In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-
              originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-
              woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the
              stage before yarn — that is, the fibre stage.
         3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can
              be used, then these percentages may not be added together. In other words, the maximum value of all the non-
              originating materials used may never exceed the higher of the percentages given. Furthermore, the individual
              percentages must not be exceeded, in relation to the particular materials to which they apply.
         Note 4:
         4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to
              the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have
              been carded, combed or otherwise processed, but not spun.
         4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres
              and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other
              vegetable fibres of headings 5301 to 5305.
         4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the
              materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper
              fibres or yarns.
         4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or
              waste, of headings 5501 to 5507.
         Note 5:
         5.1. Where, for a given product in the list, reference is made to this note, the conditions set out in column 3 shall not be
              applied to any basic textile materials used in the manufacture of this product and which, taken together, represent
              10 % or less of the total weight of all the basic textile materials used. (See also notes 5.3 and 5.4 below).
         5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from
              two or more basic textile materials.
              The following are the basic textile materials:
              — silk,
              — wool,
              — coarse animal hair,
 ---pagebreak--- 27.11.2004    EN                              Official Journal of the European Union                                            L 352/41
           — fine animal hair,
           — horsehair,
           — cotton,
           — paper-making materials and paper,
           — flax,
           — true hemp,
           — jute and other textile bast fibres,
           — sisal and other textile fibres of the genus Agave,
           — coconut, abaca, ramie and other vegetable textile fibres,
           — synthetic man-made filaments,
           — artificial man-made filaments,
           — current-conducting filaments,
           — synthetic man-made staple fibres of polypropylene,
           — synthetic man-made staple fibres of polyester,
           — synthetic man-made staple fibres of polyamide,
           — synthetic man-made staple fibres of polyacrylonitrile,
           — synthetic man-made staple fibres of polyimide,
           — synthetic man-made staple fibres of polytetrafluoroethylene,
           — synthetic man-made staple fibres of poly(phenylene sulphide),
           — synthetic man-made staple fibres of poly(vinyl chloride),
           — other synthetic man-made staple fibres,
           — artificial man-made staple fibres of viscose,
           — other artificial man-made staple fibres,
           — yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
           — yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
           — products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
               core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched
               by means of a transparent or coloured adhesive between two layers of plastic film,
           — other products of heading 5605.
           Example:
           A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a
           mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require
           manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed
           10 % of the weight of the yarn.
           Example:
           A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of
           heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require
           manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which
           require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combi-
           nation of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
 ---pagebreak--- L 352/42         EN                               Official Journal of the European Union                                               27.11.2004
              Example:
              Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210,
              is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate
              headings, or if the cotton yarns used are themselves mixtures.
              Example:
              If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
              heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is,
              accordingly, a mixed product.
         5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether,
              whether or not gimped’, this tolerance is 20 % in respect of this yarn.
         5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film
              whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
              transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
         Note 6:
         6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings),
              which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used,
              provided that they are classified in a heading other than that of the product and that their value does not exceed 8 %
              of the ex-works price of the product.
         6.2. Without prejudice to note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in
              the manufacture of textile products, whether or not they contain textiles.
              Example:
              If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not
              prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the
              same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
         6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be
              taken into account when calculating the value of the non-originating materials incorporated.
         Note 7:
         7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are
              the following:
              (a) vacuum-distillation;
              (b) redistillation by a very thorough fractionation-process;
              (c) cracking;
              (d) reforming;
              (e) extraction by means of selective solvents;
              (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
                  sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
                  earth, activated earth, activated charcoal or bauxite;
              (g) polymerisation;
              (h) alkylation;
              (i) isomerisation.
 ---pagebreak--- 27.11.2004          EN                              Official Journal of the European Union                                               L 352/43
           7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
                (a) vacuum-distillation;
                (b) redistillation by a very thorough fractionation-process;
                (c) cracking;
                (d) reforming;
                (e) extraction by means of selective solvents;
                (f)  the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
                     sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
                     earth, activated earth, activated charcoal or bauxite;
                (g) polymerisation;
                (h) alkylation;
                (ij) isomerisation;
                (k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
                     least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
                (l)  in respect of products of heading 2710 only, deparaffining by a process other than filtering;
                (m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar
                     and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when
                     the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of
                     lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to
                     improve colour or stability shall not, however, be deemed to be a specific process;
                (n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of
                     these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;
                (o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a
                     high-frequency electrical brush-discharge;
                (p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
                     containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
           7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as
                cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result
                of mixing products with different sulphur contents, or any combination of these operations or like operations, do
                not confer origin.
 ---pagebreak--- L 352/44               EN                              Official Journal of the European Union                                                      27.11.2004
                                                                        ANNEX II
              List of working or processing required to be carried out on non-originating materials in order that the product
                                                     manufactured can obtain originating status
              The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the
              other parts of the Agreement.
                                                                    Working or processing, carried out on non-originating materials, which confers originating
   HS heading                 Description of product
                                                                                                             status
       (1)                              (2)                                      (3)                           or                           (4)
   Chapter 1       Live animals                                  All the animals of Chapter 1 shall be
                                                                 wholly obtained
   Chapter 2       Meat and edible meat offal                    Manufacture in which all the materials of
                                                                 Chapters 1 and 2 used are wholly
                                                                 obtained
   Chapter 3       Fish and crustaceans, molluscs and other      Manufacture in which all the materials of
                   aquatic invertebrates                         Chapter 3 used are wholly obtained
ex Chapter 4       Dairy produce; birds’ eggs; natural honey;    Manufacture in which all the materials of
                   edible products of animal origin, not         Chapter 4 used are wholly obtained
                   elsewhere specified or included; except
                   for:
   0403            Buttermilk, curdled milk and cream,           Manufacture in which:
                   yoghurt, kephir and other fermented or        — all the materials of Chapter 4 used
                   acidified milk and cream, whether or not          are wholly obtained,
                   concentrated or containing added sugar
                   or other sweetening matter or flavoured       — all the fruit juice (except that of
                   or containing added fruit, nuts or cocoa          pineapple, lime or grapefruit) of
                                                                     heading 2009 used is originating, and
                                                                 — the value of all the materials of
                                                                     Chapter 17 used does not exceed
                                                                     30 % of the ex-works price of the
                                                                     product
ex Chapter 5       Products of animal origin, not elsewhere      Manufacture in which all the materials of
                   specified or included; except for:            Chapter 5 used are wholly obtained
ex 0502            Prepared pigs’, hogs’ or boars’ bristles and  Cleaning, disinfecting, sorting          and
                   hair                                          straightening of bristles and hair
   Chapter 6       Live trees and other plants; bulbs, roots     Manufacture in which:
                   and the like; cut flowers and ornamental      — all the materials of Chapter 6 used
                   foliage                                           are wholly obtained, and
                                                                 — the value of all the materials used
                                                                     does not exceed 50 % of the ex-
                                                                     works price of the product
 ---pagebreak--- 27.11.2004       EN                               Official Journal of the European Union                     L 352/45
         (1)                      (2)                                        (3)                      or (4)
   Chapter 7  Edible vegetables and certain roots and       Manufacture in which all the materials of
              tubers                                        Chapter 7 used are wholly obtained
   Chapter 8  Edible fruit and nuts; peel of citrus fruits  Manufacture in which:
              or melons                                     — all the fruit and nuts used are wholly
                                                                obtained, and
                                                            — the value of all the materials of
                                                                Chapter 17 used does not exceed
                                                                30 % of the value of the ex-works
                                                                price of the product
ex Chapter 9  Coffee, tea, maté and spices; except for:     Manufacture in which all the materials of
                                                            Chapter 9 used are wholly obtained
   0901       Coffee, whether or not roasted or decaf-      Manufacture    from   materials  of  any
              feinated; coffee husks and skins; coffee      heading
              substitutes containing coffee in any
              proportion
   0902       Tea, whether or not flavoured                 Manufacture    from   materials  of  any
                                                            heading
ex 0910       Mixtures of spices                            Manufacture    from   materials  of  any
                                                            heading
   Chapter 10 Cereals                                       Manufacture in which all the materials of
                                                            Chapter 10 used are wholly obtained
ex Chapter 11 Products of the milling industry; malt;       Manufacture in which all the cereals,
              starches; inulin; wheat gluten; except for:   edible vegetables, roots and tubers of
                                                            heading 0714 or fruit used are wholly
                                                            obtained
ex 1106       Flour, meal and powder of the dried,          Drying and milling of leguminous vege-
              shelled    leguminous      vegetables    of   tables of heading 0708
              heading 0713
   Chapter 12 Oil seeds and oleaginous fruits; miscel-      Manufacture in which all the materials of
              laneous grains, seeds and fruit; industrial   Chapter 12 used are wholly obtained
              or medicinal plants; straw and fodder
   1301       Lac; natural gums, resins, gum-resins and     Manufacture in which the value of all the
              oleoresins (for example, balsams)             materials of heading 1301 used does not
                                                            exceed 50 % of the ex-works price of the
                                                            product
 ---pagebreak--- L 352/46          EN                            Official Journal of the European Union                     27.11.2004
         (1)                      (2)                                     (3)                       or (4)
   1302       Vegetable saps and extracts; pectic
              substances, pectinates and pectates; agar-
              agar and other mucilages and thickeners,
              whether or not modified, derived from
              vegetable products:
              – Mucilages and thickeners, modified,       Manufacture       from      non-modified
                 derived from vegetable products          mucilages and thickeners
              – Other                                     Manufacture in which the value of all the
                                                          materials used does not exceed 50 % of
                                                          the ex-works price of the product
   Chapter 14 Vegetable plaiting materials; vegetable     Manufacture in which all the materials of
              products not elsewhere specified or         Chapter 14 used are wholly obtained
              included
ex Chapter 15 Animal or vegetable fats and oils and       Manufacture from materials of any
              their cleavage products; prepared edible    heading, except that of the product
              fats; animal or vegetable waxes; except
              for:
   1501       Pig fat (including lard) and poultry fat,
              other than that of heading 0209 or
              1503:
              – Fats from bones or waste                  Manufacture from materials of any
                                                          heading, except those of heading 0203,
                                                          0206 or 0207 or bones of heading 0506
              – Other                                     Manufacture from meat or edible offal of
                                                          swine of heading 0203 or 0206 or of
                                                          meat and edible offal of poultry of
                                                          heading 0207
   1502       Fats of bovine animals, sheep or goats,
              other than those of heading 1503
              – Fats from bones or waste                  Manufacture from materials of any
                                                          heading, except those of heading 0201,
                                                          0202, 0204 or 0206 or bones of
                                                          heading 0506
              – Other                                     Manufacture in which all the materials of
                                                          Chapter 2 used are wholly obtained
 ---pagebreak--- 27.11.2004          EN                               Official Journal of the European Union                     L 352/47
        (1)                         (2)                                        (3)                       or (4)
   1504         Fats and oils and their fractions, of fish or
                marine mammals, whether or not refined,
                but not chemically modified:
                – Solid fractions                              Manufacture from materials of any
                                                               heading, including other materials of
                                                               heading 1504
                – Other                                        Manufacture in which all the materials of
                                                               Chapters 2 and 3 used are wholly
                                                               obtained
ex 1505         Refined lanolin                                Manufacture from crude wool grease of
                                                               heading 1505
   1506         Other animal fats and oils and their
                fractions, whether or not refined, but
                not chemically modified:
                – Solid fractions                              Manufacture from materials of any
                                                               heading, including other materials of
                                                               heading 1506
                – Other                                        Manufacture in which all the materials of
                                                               Chapter 2 used are wholly obtained
   1507 to 1515 Vegetable oils and their fractions:
                – Soya, ground nut, palm, copra, palm          Manufacture from materials of any
                   kernel, babassu, tung and oiticica oil,     heading, except that of the product
                   myrtle wax and Japan wax, fractions of
                   jojoba oil and oils for technical or
                   industrial uses other than the manu-
                   facture of foodstuffs for human
                   consumption
                – Solid fractions, except for that of          Manufacture from other materials of
                   jojoba oil                                  headings 1507 to 1515
                – Other                                        Manufacture in which all the vegetable
                                                               materials used are wholly obtained
   1516         Animal or vegetable fats and oils and          Manufacture in which:
                their fractions, partly or wholly hydro-       — all the materials of Chapter 2 used
                genated, inter-esterified, re-esterified or       are wholly obtained, and
                elaidinised, whether or not refined, but
                not further prepared                           — all the vegetable materials used are
                                                                  wholly obtained. However, materials
                                                                  of headings 1507, 1508, 1511 and
                                                                  1513 may be used
 ---pagebreak--- L 352/48          EN                              Official Journal of the European Union                     27.11.2004
         (1)                        (2)                                     (3)                       or (4)
   1517       Margarine;       edible     mixtures      or  Manufacture in which:
              preparations of animal or vegetable fats      — all the materials of Chapters 2 and 4
              or oils or of fractions of different fats or      used are wholly obtained, and
              oils of this Chapter, other than edible fats
              or oils or their fractions of heading 1516    — all the vegetable materials used are
                                                                wholly obtained. However, materials
                                                                of headings 1507, 1508, 1511 and
                                                                1513 may be used
   Chapter 16 Preparations of meat, of fish or of crus-     Manufacture:
              taceans, molluscs or other aquatic inver-     — from animals of Chapter 1, and/or
              tebrates
                                                            — in which all the materials of Chapter
                                                                3 used are wholly obtained
ex Chapter 17 Sugars and sugar confectionery; except        Manufacture from materials of any
              for:                                          heading, except that of the product
ex 1701       Cane or beet sugar and chemically pure        Manufacture in which the value of all the
              sucrose, in solid form, containing added      materials of Chapter 17 used does not
              flavouring or colouring matter                exceed 30 % of the ex-works price of
                                                            the product
   1702       Other sugars, including chemically pure
              lactose, maltose, glucose and fructose, in
              solid form; sugar syrups not containing
              added flavouring or colouring matter;
              artificial honey, whether or not mixed
              with natural honey; caramel:
              – Chemically-pure maltose and fructose        Manufacture from materials of any
                                                            heading, including other materials of
                                                            heading 1702
              – Other sugars in solid form, containing      Manufacture in which the value of all the
                 added flavouring or colouring matter       materials of Chapter 17 used does not
                                                            exceed 30 % of the ex-works price of
                                                            the product
              – Other                                       Manufacture in which all the materials
                                                            used are originating
 ---pagebreak--- 27.11.2004        EN                             Official Journal of the European Union                     L 352/49
         (1)                      (2)                                       (3)                      or (4)
ex 1703       Molasses resulting from the extraction or    Manufacture in which the value of all the
              refining of sugar, containing added          materials of Chapter 17 used does not
              flavouring or colouring matter               exceed 30 % of the ex-works price of
                                                           the product
   1704       Sugar confectionery (including       white   Manufacture:
              chocolate), not containing cocoa             — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
   Chapter 18 Cocoa and cocoa preparations                 Manufacture:
                                                           — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
   1901       Malt extract; food preparations of flour,
              groats, meal, starch or malt extract, not
              containing cocoa or containing less than
              40 % by weight of cocoa calculated on a
              totally defatted basis, not elsewhere
              specified or included; food preparations
              of goods of headings 0401 to 0404,
              not containing cocoa or containing less
              than 5 % by weight of cocoa calculated
              on a totally defatted basis, not elsewhere
              specified or included:
              – Malt extract                               Manufacture from cereals of Chapter 10
              – Other                                      Manufacture:
                                                           — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
 ---pagebreak--- L 352/50          EN                               Official Journal of the European Union                      27.11.2004
         (1)                       (2)                                        (3)                       or (4)
   1902       Pasta, whether or not cooked or stuffed
              (with meat or other substances) or
              otherwise prepared, such as spaghetti,
              macaroni, noodles, lasagne, gnocchi,
              ravioli, cannelloni; couscous, whether or
              not prepared:
              – Containing 20 % or less by weight of         Manufacture in which all the cereals and
                 meat, meat offal, fish, crustaceans or      derivatives (except durum wheat and its
                 molluscs                                    derivatives) used are wholly obtained
              – Containing more than 20 % by weight          Manufacture in which:
                 of meat, meat offal, fish, crustaceans or   — all the cereals and their derivatives
                 molluscs
                                                                 (except durum wheat and its deri-
                                                                 vatives) used are wholly obtained, and
                                                             — all the materials of Chapters 2 and 3
                                                                 used are wholly obtained
   1903       Tapioca and substitutes therefore              Manufacture from materials of any
              prepared from starch, in the form of           heading, except potato starch of heading
              flakes, grains, pearls, siftings or similar    1108
              forms
   1904       Prepared foods obtained by the swelling        Manufacture:
              or roasting of cereals or cereal products      — from materials of any heading, except
              (for example, corn flakes); cereals (other         those of heading 1806,
              than maize (corn)) in grain form or in the
              form of flakes or other worked grains          — in which all the cereals and flour
              (except flour, groats and meal), pre-              (except durum wheat and Zea
              cooked or otherwise prepared, not                  indurata maize, and their derivatives)
              elsewhere specified or included                    used are wholly obtained, and
                                                             — in which the value of all the materials
                                                                 of Chapter 17 used does not exceed
                                                                 30 % of the ex-works price of the
                                                                 product
   1905       Bread, pastry, cakes, biscuits and other       Manufacture from materials of any
              bakers' wares, whether or not containing       heading, except those of Chapter 11
              cocoa; communion wafers, empty cachets
              of a kind suitable for pharmaceutical use,
              sealing wafers, rice paper and similar
              products
ex Chapter 20 Preparations of vegetables, fruit, nuts or     Manufacture in which all the fruit, nuts
              other parts of plants; except for:             or vegetables used are wholly obtained
ex 2001       Yams, sweet potatoes and similar edible        Manufacture from materials of any
              parts of plants containing 5 % or more by      heading, except that of the product
              weight of starch, prepared or preserved
              by vinegar or acetic acid
 ---pagebreak--- 27.11.2004        EN                             Official Journal of the European Union                      L 352/51
         (1)                       (2)                                      (3)                       or (4)
ex 2004 and   Potatoes in the form of flour, meal or       Manufacture from materials of any
ex 2005       flakes, prepared or preserved otherwise      heading, except that of the product
              than by vinegar or acetic acid
   2006       Vegetables, fruit, nuts, fruit-peel and      Manufacture in which the value of all the
              other parts of plants, preserved by sugar    materials of Chapter 17 used does not
              (drained, glacé or crystallized)             exceed 30 % of the ex-works price of
                                                           the product
   2007       Jams, fruit jellies, marmalades, fruit or    Manufacture:
              nut purée and fruit or nut pastes,           — from materials of any heading, except
              obtained by cooking, whether or not              that of the product, and
              containing added sugar or other
              sweetening matter                            — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
ex 2008       – Nuts, not containing added sugar or        Manufacture in which the value of all the
                 spirits                                   originating nuts and oil seeds of headings
                                                           0801, 0802 and 1202 to 1207 used
                                                           exceeds 60 % of the ex-works price of
                                                           the product
              – Peanut butter; mixtures based on           Manufacture from materials of any
                 cereals; palm hearts; maize (corn)        heading, except that of the product
              – Other except for fruit and nuts cooked     Manufacture:
                 otherwise than by steaming or boiling     — from materials of any heading, except
                 in water, not containing added sugar,         that of the product, and
                 frozen
                                                           — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
   2009       Fruit juices (including grape must) and      Manufacture:
              vegetable juices, unfermented and not        — from materials of any heading, except
              containing added spirit, whether or not          that of the product, and
              containing added sugar or other
              sweetening matter                            — in which the value of all the materials
                                                               of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product
ex Chapter 21 Miscellaneous edible preparations; except    Manufacture from materials of any
              for:                                         heading, except that of the product
 ---pagebreak--- L 352/52         EN                              Official Journal of the European Union                     27.11.2004
         (1)                       (2)                                      (3)                      or (4)
   2101       Extracts, essences and concentrates, of      Manufacture:
              coffee, tea or maté and preparations         — from materials of any heading, except
              with a basis of these products or with a
                                                              that of the product, and
              basis of coffee, tea or maté; roasted
              chicory and other roasted coffee             — in which all the chicory used is
              substitutes, and extracts, essences and         wholly obtained
              concentrates thereof
   2103       Sauces and preparations therefor; mixed
              condiments and mixed seasonings;
              mustard flour and meal and prepared
              mustard:
              – Sauces and preparations therefor;          Manufacture from materials of any
                mixed      condiments     and     mixed    heading, except that of the product.
                seasonings                                 However, mustard flour or meal or
                                                           prepared mustard may be used
              – Mustard flour and meal and prepared        Manufacture    from   materials of   any
                mustard                                    heading
ex 2104       Soups and broths and preparations            Manufacture from materials of any
              therefor                                     heading, except prepared or preserved
                                                           vegetables of headings 2002 to 2005
   2106       Food preparations not elsewhere specified    Manufacture:
              or included                                  — from materials of any heading, except
                                                              that of the product, and
                                                           — in which the value of all the materials
                                                              of Chapter 17 used does not exceed
                                                              30 % of the ex-works price of the
                                                              product
ex Chapter 22 Beverages, spirits and vinegar; except for:  Manufacture:
                                                           — from materials of any heading, except
                                                              that of the product, and
                                                           — in which all the grapes or materials
                                                              derived from grapes used are wholly
                                                              obtained
 ---pagebreak--- 27.11.2004        EN                             Official Journal of the European Union                       L 352/53
         (1)                       (2)                                       (3)                       or (4)
   2202       Waters, including mineral waters and         Manufacture:
              aerated waters, containing added sugar       — from materials of any heading, except
              or other sweetening matter or flavoured,         that of the product,
              and other non-alcoholic beverages, not
              including fruit or vegetable juices of       — in which the value of all the materials
              heading 2009                                     of Chapter 17 used does not exceed
                                                               30 % of the ex-works price of the
                                                               product, and
                                                           — in which all the fruit juice used
                                                               (except that of pineapple, lime or
                                                               grapefruit) is originating
   2207       Undenatured ethyl alcohol of an              Manufacture:
              alcoholic strength by volume of 80 %
                                                           — from materials of any heading, except
              vol or higher; ethyl alcohol and other           heading 2207 or 2208, and
              spirits, denatured, of any strength
                                                           — in which all the grapes or materials
                                                               derived from grapes used are wholly
                                                               obtained or, if all the other materials
                                                               used are already originating, arrack
                                                               may be used up to a limit of 5 %
                                                               by volume
   2208       Undenatured ethyl alcohol of an              Manufacture:
              alcoholic strength by volume of less         — from materials of any heading, except
              than 80 % vol; spirits, liqueurs and             heading 2207 or 2208, and
              other spirituous beverages
                                                           — in which all the grapes or materials
                                                               derived from grapes used are wholly
                                                               obtained or, if all the other materials
                                                               used are already originating, arrack
                                                               may be used up to a limit of 5 %
                                                               by volume
ex Chapter 23 Residues and waste from the food             Manufacture from materials of any
              industries; prepared animal fodder;          heading, except that of the product
              except for:
ex 2301       Whale meal; flours, meals and pellets of     Manufacture in which all the materials of
              fish or of crustaceans, molluscs or other    Chapters 2 and 3 used are wholly
              aquatic invertebrates, unfit for human       obtained
              consumption
ex 2303       Residues from the manufacture of starch      Manufacture in which all the maize used
              from maize (excluding concentrated           is wholly obtained
              steeping liquors), of a protein content,
              calculated on the dry product, exceeding
              40 % by weight
 ---pagebreak--- L 352/54         EN                               Official Journal of the European Union                     27.11.2004
         (1)                       (2)                                       (3)                      or (4)
ex 2306       Oil cake and other solid residues resulting   Manufacture in which all the olives used
              from the extraction of olive oil,             are wholly obtained
              containing more than 3 % of olive oil
   2309       Preparations of a kind used in animal         Manufacture in which:
              feeding                                       — all the cereals, sugar or molasses,
                                                                 meat or milk used are originating,
                                                                 and
                                                            — all the materials of Chapter 3 used
                                                                 are wholly obtained
ex Chapter 24 Tobacco and manufactured            tobacco   Manufacture in which all the materials of
              substitutes; except for:                      Chapter 24 used are wholly obtained
   2402       Cigars, cheroots, cigarillos and cigarettes,  Manufacture in which at least 70 % by
              of tobacco or of tobacco substitutes          weight of the unmanufactured tobacco
                                                            or tobacco refuse of heading 2401 used
                                                            is originating
ex 2403       Smoking tobacco                               Manufacture in which at least 70 % by
                                                            weight of the unmanufactured tobacco
                                                            or tobacco refuse of heading 2401 used
                                                            is originating
ex Chapter 25 Salt; sulphur; earths and stone; plastering   Manufacture from materials of any
              materials, lime and cement; except for:       heading, except that of the product
ex 2504       Natural crystalline graphite, with enriched   Enriching of the carbon content,
              carbon content, purified and ground           purifying and grinding of crude crys-
                                                            talline graphite
ex 2515       Marble, merely cut, by sawing or              Cutting, by sawing or otherwise, of
              otherwise, into blocks or slabs of a          marble (even if already sawn) of a
              rectangular (including square) shape, of      thickness exceeding 25 cm
              a thickness not exceeding 25 cm
ex 2516       Granite, porphyry, basalt, sandstone and      Cutting, by sawing or otherwise, of stone
              other monumental or building stone,           (even if already sawn) of a thickness
              merely cut, by sawing or otherwise, into      exceeding 25 cm
              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--- 27.11.2004       EN                                 Official Journal of the European Union                     L 352/55
         (1)                         (2)                                      (3)                       or (4)
ex 2519       Crushed natural magnesium carbonate             Manufacture from materials of any
              (magnesite),      in       hermetically-sealed  heading, except that of the product.
              containers, and magnesium oxide,                However, natural magnesium carbonate
              whether or not pure, other than fused           (magnesite) may be used
              magnesia or dead-burned (sintered)
              magnesia
ex 2520       Plasters specially prepared for dentistry       Manufacture in which the value of all the
                                                              materials used does not exceed 50 % of
                                                              the ex-works price of the product
ex 2524       Natural asbestos fibres                         Manufacture from asbestos concentrate
ex 2525       Mica powder                                     Grinding of mica or mica waste
ex 2530       Earth colours, calcined or powdered             Calcination or grinding of earth colours
   Chapter 26 Ores, slag and ash                              Manufacture from materials of any
                                                              heading, except that of the product
ex Chapter 27 Mineral fuels, mineral oils and products        Manufacture from materials of any
              of     their     distillation;    bituminous    heading, except that of the product
              substances; mineral waxes; except for:
ex 2707       Oils in which the weight of the aromatic        Operations of refining and/or one or
              constituents exceeds that of the non-           more specific process(es) (1)
              aromatic constituents, being oils similar       or
              to mineral oils obtained by distillation
              of high temperature coal tar, of which          Other operations in which all the
              more than 65 % by volume distils at a           materials used are classified within a
              temperature of up to 250 °C (including          heading other than that of the product.
              mixtures of petroleum spirit and                However, materials of the same heading
              benzole), for use as power or heating           as the product may be used, provided
              fuels                                           that their total value does not exceed
                                                              50 % of the ex-works price of the
                                                              product
ex 2709       Crude oils obtained from bituminous             Destructive distillation of bituminous
              minerals                                        materials
   2710       Petroleum oils and oils obtained from           Operations of refining and/or one or
              bituminous materials, other than crude;         more specific process(es) (2)
              preparations not elsewhere specified or         or
              included, containing by weight 70 % or
              more of petroleum oils or of oils               Other operations in which all the
              obtained from bituminous materials,             materials used are classified within a
              these oils being the basic constituents of      heading other than that of the product.
              the preparations; waste oils                    However, materials of the same heading
                                                              as the product may be used, provided
                                                              that their total value does not exceed
                                                              50 % of the ex-works price of the
                                                              product
 ---pagebreak--- L 352/56       EN                             Official Journal of the European Union                   27.11.2004
       (1)                     (2)                                      (3)                     or (4)
  2711     Petroleum gases      and   other   gaseous   Operations of refining and/or one or
           hydrocarbons                                 more specific process(es) (2)
                                                        or
                                                        Other operations in which all the
                                                        materials used are classified within a
                                                        heading other than that of the product.
                                                        However, materials of the same heading
                                                        as the product may be used, provided
                                                        that their total value does not exceed
                                                        50 % of the ex-works price of the
                                                        product
  2712     Petroleum jelly; paraffin wax, microcrys-    Operations of refining and/or one or
           talline petroleum wax, slack wax,            more specific process(es) (2)
           ozokerite, lignite wax, peat wax, other      or
           mineral waxes, and similar products
           obtained by synthesis or by other            Other operations in which all the
           processes, whether or not coloured           materials used are classified within a
                                                        heading other than that of the product.
                                                        However, materials of the same heading
                                                        as the product may be used, provided
                                                        that their total value does not exceed
                                                        50 % of the ex-works price of the
                                                        product
  2713     Petroleum coke, petroleum bitumen and        Operations of refining and/or one or
           other residues of petroleum oils or of oils  more specific process(es) (1)
           obtained from bituminous materials           or
                                                        Other operations in which all the
                                                        materials used are classified within a
                                                        heading other than that of the product.
                                                        However, materials of the same heading
                                                        as the product may be used, provided
                                                        that their total value does not exceed
                                                        50 % of the ex-works price of the
                                                        product
  2714     Bitumen and asphalt, natural; bituminous     Operations of refining and/or one or
           or oil shale and tar sands; asphaltites and  more specific process(es) (1)
           asphaltic rocks
                                                        or
                                                        Other operations in which all the
                                                        materials used are classified within a
                                                        heading other than that of the product.
                                                        However, materials of the same heading
                                                        as the product may be used, provided
                                                        that their total value does not exceed
                                                        50 % of the ex-works price of the
                                                        product
  2715     Bituminous mixtures based on natural         Operations of refining and/or one or
           asphalt, on natural bitumen, on              more specific process(es) (1)
           petroleum bitumen, on mineral tar or         or
           on mineral tar pitch (for example, bitu-
           minous mastics, cut-backs)                   Other operations in which all the
                                                        materials used are classified within a
                                                        heading other than that of the product.
                                                        However, materials of the same heading
                                                        as the product may be used, provided
                                                        that their total value does not exceed
                                                        50 % of the ex-works price of the
                                                        product
 ---pagebreak--- 27.11.2004       EN                             Official Journal of the European Union                                               L 352/57
         (1)                      (2)                                     (3)                       or                      (4)
ex Chapter 28 Inorganic chemicals; organic or inorganic   Manufacture from materials of any           Manufacture in which the value of all the
              compounds of precious metals, of rare-      heading, except that of the product.        materials used does not exceed 40 % of the
              earth metals, of radioactive elements or    However, materials of the same heading      ex-works price of the product
              of isotopes; except for:                    as the product may be used, provided
                                                          that their total value does not exceed
                                                          20 % of the ex-works price of the
                                                          product
ex 2805       ‘Mischmetall’                               Manufacture by electrolytic or thermal
                                                          treatment in which the value of all the
                                                          materials used does not exceed 50 % of
                                                          the ex-works price of the product
ex 2811       Sulphur trioxide                            Manufacture from sulphur dioxide            Manufacture in which the value of all the
                                                                                                      materials used does not exceed 40 % of the
                                                                                                      ex-works price of the product
ex 2833       Aluminium sulphate                          Manufacture in which the value of all the
                                                          materials used does not exceed 50 % of
                                                          the ex-works price of the product
ex 2840       Sodium perborate                            Manufacture from disodium tetraborate       Manufacture in which the value of all the
                                                          pentahydrate                                materials used does not exceed 40 % of the
                                                                                                      ex-works price of the product
ex Chapter 29 Organic chemicals; except for:              Manufacture from materials of any           Manufacture in which the value of all the
                                                          heading, except that of the product.        materials used does not exceed 40 % of the
                                                          However, materials of the same heading      ex-works price of the product
                                                          as the product may be used, provided
                                                          that their total value does not exceed
                                                          20 % of the ex-works price of the
                                                          product
ex 2901       Acyclic hydrocarbons for use as power or    Operations of refining and/or one or
              heating fuels                               more specific process(es) (1)
                                                          or
                                                          Other operations in which all the
                                                          materials used are classified within a
                                                          heading other than that of the product.
                                                          However, materials of the same heading
                                                          as the product may be used, provided
                                                          that their total value does not exceed
                                                          50 % of the ex-works price of the
                                                          product
ex 2902       Cyclanes and cyclenes (other than           Operations of refining and/or one or
              azulenes), benzene, toluene, xylenes, for   more specific process(es) (1)
              use as power or heating fuels               or
                                                          Other operations in which all the
                                                          materials used are classified within a
                                                          heading other than that of the product.
                                                          However, materials of the same heading
                                                          as the product may be used, provided
                                                          that their total value does not exceed
                                                          50 % of the ex-works price of the
                                                          product
 ---pagebreak--- L 352/58         EN                              Official Journal of the European Union                                              27.11.2004
         (1)                      (2)                                       (3)                      or                      (4)
ex 2905       Metal alcoholates of alcohols of this        Manufacture from materials of any           Manufacture in which the value of all the
              heading and of ethanol                       heading, including other materials of       materials used does not exceed 40 % of the
                                                           heading 2905. However, metal alco-          ex-works price of the product
                                                           holates of this heading may be used,
                                                           provided that their total value does not
                                                           exceed 20 % of the ex-works price of the
                                                           product
   2915       Saturated acyclic monocarboxylic acids       Manufacture from materials of any           Manufacture in which the value of all the
              and their anhydrides, halides, peroxides     heading. However, the value of all the      materials used does not exceed 40 % of the
              and peroxyacids; their halogenated,          materials of headings 2915 and 2916         ex-works price of the product
              sulphonated, nitrated or nitrosated deri-    used shall not exceed 20 % of the ex-
              vatives                                      works price of the product
ex 2932       – Internal ethers and their halogenated,     Manufacture from materials of any           Manufacture in which the value of all the
                sulphonated, nitrated or nitrosated        heading. However, the value of all the      materials used does not exceed 40 % of the
                derivatives                                materials of heading 2909 used shall        ex-works price of the product
                                                           not exceed 20 % of the ex-works price
                                                           of the product
              – Cyclic acetals and internal hemiacetals    Manufacture    from   materials  of  any    Manufacture in which the value of all the
                and their halogenated, sulphonated,        heading                                     materials used does not exceed 40 % of the
                nitrated or nitrosated derivatives                                                     ex-works price of the product
   2933       Heterocyclic compounds with nitrogen         Manufacture from materials of any           Manufacture in which the value of all the
              hetero-atom(s) only                          heading. However, the value of all the      materials used does not exceed 40 % of the
                                                           materials of headings 2932 and 2933         ex-works price of the product
                                                           used shall not exceed 20 % of the ex-
                                                           works price of the product
   2934       Nucleic acids and their salts, whether or    Manufacture from materials of any           Manufacture in which the value of all the
              not chemically defined; other heterocyclic   heading. However, the value of all the      materials used does not exceed 40 % of the
              compounds                                    materials of headings 2932, 2933 and        ex-works price of the product
                                                           2934 used shall not exceed 20 % of the
                                                           ex-works price of the product
ex 2939       Concentrates of poppy straw containing       Manufacture in which the value of all the
              not less than 50 % by weight of alkaloids    materials used does not exceed 50 % of
                                                           the ex-works price of the product
ex Chapter 30 Pharmaceutical products; except for:         Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, materials of the same heading
                                                           as the product may be used, provided
                                                           that their total value does not exceed
                                                           20 % of the ex-works price of the
                                                           product
 ---pagebreak--- 27.11.2004      EN                            Official Journal of the European Union                  L 352/59
        (1)                     (2)                                     (3)                    or (4)
   3002     Human blood; animal blood prepared for
            therapeutic, prophylactic or diagnostic
            uses; antisera and other blood fractions
            and modified immunological products,
            whether or not obtained by means of
            biotechnological processes; vaccines,
            toxins, cultures of micro-organisms
            (excluding yeasts) and similar products:
            – Products consisting of two or more        Manufacture from materials of any
               constituents which have been mixed       heading, including other materials of
               together for therapeutic or prophy-      heading 3002. However, materials of
               lactic uses or unmixed products for      the same description as the product
               these uses, put up in measured doses     may be used, provided that their total
               or in forms or packings for retail sale  value does not exceed 20 % of the ex-
                                                        works price of the product
            – Other
            – – Human blood                             Manufacture from materials of any
                                                        heading, including other materials of
                                                        heading 3002. However, materials of
                                                        the same description as the product
                                                        may be used, provided that their total
                                                        value does not exceed 20 % of the ex-
                                                        works price of the product
            – – Animal blood prepared for thera-        Manufacture from materials of any
                 peutic or prophylactic uses            heading, including other materials of
                                                        heading 3002. However, materials of
                                                        the same description as the product
                                                        may be used, provided that their total
                                                        value does not exceed 20 % of the ex-
                                                        works price of the product
            – – Blood fractions other than antisera,    Manufacture from materials of any
                 haemoglobin, blood globulins and       heading, including other materials of
                 serum globulins                        heading 3002. However, materials of
                                                        the same description as the product
                                                        may be used, provided that their total
                                                        value does not exceed 20 % of the ex-
                                                        works price of the product
            – – Haemoglobin, blood globulins and        Manufacture from materials of any
                 serum globulins                        heading, including other materials of
                                                        heading 3002. However, materials of
                                                        the same description as the product
                                                        may be used, provided that their total
                                                        value does not exceed 20 % of the ex-
                                                        works price of the product
            – – Other                                   Manufacture from materials of any
                                                        heading, including other materials of
                                                        heading 3002. However, materials of
                                                        the same description as the product
                                                        may be used, provided that their total
                                                        value does not exceed 20 % of the ex-
                                                        works price of the product
 ---pagebreak--- L 352/60         EN                             Official Journal of the European Union                                               27.11.2004
         (1)                        (2)                                     (3)                      or                      (4)
   3003 and   Medicaments (excluding goods of heading
   3004       3002, 3005 or 3006):
              – Obtained from amikacin of heading         Manufacture from materials of any
                 2941                                     heading, except that of the product.
                                                          However, materials of headings 3003
                                                          and 3004 may be used, provided that
                                                          their total value does not exceed 20 %
                                                          of the ex-works price of the product
              – Other                                     Manufacture:
                                                          — from materials of any heading, except
                                                              that of the product. However,
                                                              materials of headings 3003 and
                                                              3004 may be used, provided that
                                                              their total value does not exceed
                                                              20 % of the ex-works price of the
                                                              product, and
                                                          — in which the value of all the materials
                                                              used does not exceed 50 % of the ex-
                                                              works price of the product
ex 3006       Waste pharmaceuticals specified in note     The origin of the product in its original
              4(k) to this Chapter                        classification shall be retained
ex Chapter 31 Fertilisers; except for:                    Manufacture from materials of any            Manufacture in which the value of all the
                                                          heading, except that of the product.         materials used does not exceed 40 % of the
                                                          However, materials of the same heading       ex-works price of the product
                                                          as the product may be used, provided
                                                          that their total value does not exceed
                                                          20 % of the ex-works price of the
                                                          product
ex 3105       Mineral or chemical fertilisers containing  Manufacture:                                 Manufacture in which the value of all the
              two or three of the fertilising elements    — from materials of any heading, except      materials used does not exceed 40 % of the
              nitrogen, phosphorous and potassium;                                                     ex-works price of the product
                                                              that of the product. However,
              other fertilisers; goods of this chapter,       materials of the same heading as the
              in tablets or similar forms or in               product may be used, provided that
              packages of a gross weight not                  their total value does not exceed 20 %
              exceeding 10 kg, except for:
                                                              of the ex-works price of the product,
              — sodium nitrate                                and
              — calcium cyanamide                         — in which the value of all the materials
              — potassium sulphate                            used does not exceed 50 % of the ex-
                                                              works price of the product
              — magnesium potassium sulphate
ex Chapter 32 Tanning or dyeing extracts; tannins and     Manufacture from materials of any            Manufacture in which the value of all the
              their derivatives; dyes, pigments and       heading, except that of the product.         materials used does not exceed 40 % of the
              other colouring matter; paints and          However, materials of the same heading       ex-works price of the product
              varnishes; putty and other mastics; inks;   as the product may be used, provided
              except for:                                 that their total value does not exceed
                                                          20 % of the ex-works price of the
                                                          product
 ---pagebreak--- 27.11.2004        EN                              Official Journal of the European Union                                             L 352/61
         (1)                       (2)                                       (3)                    or                      (4)
ex 3201       Tannins and their salts, ethers, esters and   Manufacture from tanning extracts of      Manufacture in which the value of all the
              other derivatives                             vegetable origin                          materials used does not exceed 40 % of the
                                                                                                      ex-works price of the product
   3205       Colour lakes; preparations as specified in    Manufacture from materials of any         Manufacture in which the value of all the
              note 3 tor this Chapter based on colour       heading, except headings 3203, 3204       materials used does not exceed 40 % of the
              lakes (3)                                     and 3205. However, materials of           ex-works price of the product
                                                            heading 3205 may be used, provided
                                                            that their total value does not exceed
                                                            20 % of the ex-works price of the
                                                            product
ex Chapter 33 Essential oils and resinoids; perfumery,      Manufacture from materials of any         Manufacture in which the value of all the
              cosmetic or toilet preparations; except       heading, except that of the product.      materials used does not exceed 40 % of the
              for:                                          However, materials of the same heading    ex-works price of the product
                                                            as the product may be used, provided
                                                            that their total value does not exceed
                                                            20 % of the ex-works price of the
                                                            product
   3301       Essential oils (terpeneless or not),          Manufacture from materials of any         Manufacture in which the value of all the
              including concretes and absolutes;            heading, including materials of a         materials used does not exceed 40 % of the
              resinoids; extracted oleoresins; concen-      different ‘group’ (4) in this heading.    ex-works price of the product
              trates of essential oils in fats, in fixed    However, materials of the same group
              oils, in waxes or the like, obtained by       as the product may be used, provided
              enfleurage or maceration; terpenic by-        that their total value does not exceed
              products of the deterpenation of              20 % of the ex-works price of the
              essential oils; aqueous distillates and       product
              aqueous solutions of essential oils
ex Chapter 34 Soap, organic surface-active agents,          Manufacture from materials of any         Manufacture in which the value of all the
              washing       preparations,     lubricating   heading, except that of the product.      materials used does not exceed 40 % of the
              preparations, artificial waxes, prepared      However, materials of the same heading    ex-works price of the product
              waxes,      polishing      or      scouring   as the product may be used, provided
              preparations, candles and similar articles,   that their total value does not exceed
              modelling pastes, ‘dental waxes’ and          20 % of the ex-works price of the
              dental preparations with a basis of           product
              plaster; except for:
ex 3403       Lubricating preparations containing less      Operations of refining and/or one or
              than 70 % by weight of petroleum oils         more specific process(es) (1)
              or oils obtained from bituminous              or
              minerals                                      Other operations in which all the
                                                            materials used are classified within a
                                                            heading other than that of the product.
                                                            However, materials of the same heading
                                                            as the product may be used, provided
                                                            that their total value does not exceed
                                                            50 % of the ex-works price of the
                                                            product
 ---pagebreak--- L 352/62         EN                             Official Journal of the European Union                                              27.11.2004
         (1)                       (2)                                     (3)                      or                      (4)
   3404       Artificial waxes and prepared waxes:
              – With a basis of paraffin, petroleum       Manufacture from materials of any
                 waxes, waxes obtained from bitu-         heading, except that of the product.
                 minous minerals, slack wax or scale      However, materials of the same heading
                 wax                                      as the product may be used, provided
                                                          that their total value does not exceed
                                                          50 % of the ex-works price of the
                                                          product
              – Other                                     Manufacture from       materials  of any    Manufacture in which the value of all the
                                                          heading, except:                            materials used does not exceed 40 % of the
                                                          — hydrogenated       oils    having   the   ex-works price of the product
                                                              character of waxes of heading 1516,
                                                          — fatty acids not chemically defined or
                                                              industrial fatty alcohols having the
                                                              character of waxes of heading 3823,
                                                              and
                                                          — materials of heading 3404
                                                          However, these materials may be used,
                                                          provided that their total value does not
                                                          exceed 20 % of the ex-works price of the
                                                          product
ex Chapter 35 Albuminoidal       substances;   modified   Manufacture from materials of any           Manufacture in which the value of all the
              starches; glues; enzymes; except for:       heading, except that of the product.        materials used does not exceed 40 % of the
                                                          However, materials of the same heading      ex-works price of the product
                                                          as the product may be used, provided
                                                          that their total value does not exceed
                                                          20 % of the ex-works price of the
                                                          product
   3505       Dextrins and other modified starches (for
              example, pregelatinised or esterified
              starches); glues based on starches, or on
              dextrins or other modified starches:
              – Starch ethers and esters                  Manufacture from materials of any           Manufacture in which the value of all the
                                                          heading, including other materials of       materials used does not exceed 40 % of the
                                                          heading 3505                                ex-works price of the product
              – Other                                     Manufacture from materials of any           Manufacture in which the value of all the
                                                          heading, except those of heading 1108       materials used does not exceed 40 % of the
                                                                                                      ex-works price of the product
ex 3507       Prepared enzymes not elsewhere specified    Manufacture in which the value of all the
              or included                                 materials used does not exceed 50 % of
                                                          the ex-works price of the product
 ---pagebreak--- 27.11.2004       EN                              Official Journal of the European Union                                              L 352/63
         (1)                       (2)                                     (3)                      or                      (4)
   Chapter 36 Explosives;      pyrotechnic      products;  Manufacture from materials of any          Manufacture in which the value of all the
              matches; pyrophoric alloys; certain          heading, except that of the product.       materials used does not exceed 40 % of the
              combustible preparations                     However, materials of the same heading     ex-works price of the product
                                                           as the product may be used, provided
                                                           that their total value does not exceed
                                                           20 % of the ex-works price of the
                                                           product
ex Chapter 37 Photographic or cinematographic goods;       Manufacture from materials of any          Manufacture in which the value of all the
              except for:                                  heading, except that of the product.       materials used does not exceed 40 % of the
                                                           However, materials of the same heading     ex-works price of the product
                                                           as the product may be used, provided
                                                           that their total value does not exceed
                                                           20 % of the ex-works price of the
                                                           product
   3701       Photographic plates and film in the flat,
              sensitised, unexposed, of any material
              other than paper, paperboard or textiles;
              instant print film in the flat, sensitised,
              unexposed, whether or not in packs:
              – Instant print film for colour photo-       Manufacture from materials of any          Manufacture in which the value of all the
                 graphy, in packs                          heading, except those of headings 3701     materials used does not exceed 40 % of the
                                                           and 3702. However, materials of heading    ex-works price of the product
                                                           3702 may be used, provided that their
                                                           total value does not exceed 30 % of the
                                                           ex-works price of the product
              – Other                                      Manufacture from materials of any          Manufacture in which the value of all the
                                                           heading, except those of headings 3701     materials used does not exceed 40 % of the
                                                           and 3702. However, materials of            ex-works price of the product
                                                           headings 3701 and 3702 may be used,
                                                           provided that their total value does not
                                                           exceed 20 % of the ex-works price of the
                                                           product
   3702       Photographic film in rolls, sensitised,      Manufacture from materials of any          Manufacture in which the value of all the
              unexposed, of any material other than        heading, except those of headings 3701     materials used does not exceed 40 % of the
              paper, paperboard or textiles; instant       and 3702                                   ex-works price of the product
              print film in rolls, sensitised, unexposed
   3704       Photographic      plates,    film    paper,  Manufacture from materials of any          Manufacture in which the value of all the
              paperboard and textiles, exposed but         heading, except those of headings 3701     materials used does not exceed 40 % of the
              not developed                                to 3704                                    ex-works price of the product
ex Chapter 38 Miscellaneous chemical products; except      Manufacture from materials of any          Manufacture in which the value of all the
              for:                                         heading, except that of the product.       materials used does not exceed 40 % of the
                                                           However, materials of the same heading     ex-works price of the product
                                                           as the product may be used, provided
                                                           that their total value does not exceed
                                                           20 % of the ex-works price of the
                                                           product
 ---pagebreak--- L 352/64        EN                              Official Journal of the European Union                                                27.11.2004
        (1)                     (2)                                        (3)                        or                      (4)
ex 3801     – Colloidal graphite in suspension in oil     Manufacture in which the value of all the
               and semi-colloidal graphite; carbo-        materials used does not exceed 50 % of
               naceous pastes for electrodes              the ex-works price of the product
            – Graphite in paste form, being a             Manufacture in which the value of all the     Manufacture in which the value of all the
               mixture of more than 30 % by weight        materials of heading 3403 used does not       materials used does not exceed 40 % of the
               of graphite with mineral oils              exceed 20 % of the ex-works price of the      ex-works price of the product
                                                          product
ex 3803     Refined tall oil                              Refining of crude tall oil                    Manufacture in which the value of all the
                                                                                                        materials used does not exceed 40 % of the
                                                                                                        ex-works price of the product
ex 3805     Spirits of sulphate turpentine, purified      Purification by distillation or refining of   Manufacture in which the value of all the
                                                          raw spirits of sulphate turpentine            materials used does not exceed 40 % of the
                                                                                                        ex-works price of the product
ex 3806     Ester gums                                    Manufacture from resin acids                  Manufacture in which the value of all the
                                                                                                        materials used does not exceed 40 % of the
                                                                                                        ex-works price of the product
ex 3807     Wood pitch (wood tar pitch)                   Distillation of wood tar                      Manufacture in which the value of all the
                                                                                                        materials used does not exceed 40 % of the
                                                                                                        ex-works price of the product
   3808     Insecticides, rodenticides, fungicides,       Manufacture in which the value of all the
            herbicides, anti-sprouting products and       materials used does not exceed 50 % of
            plant-growth regulators, disinfectants        the ex-works price of the products
            and similar products, put up in forms
            or packings for retail sale or as
            preparations or articles (for example,
            sulphur-treated bands,        wicks and
            candles, and fly-papers)
   3809     Finishing agents, dye carriers to accelerate  Manufacture in which the value of all the
            the dyeing or fixing of dyestuffs and         materials used does not exceed 50 % of
            other products and preparations (for          the ex-works price of the products
            example, dressings and mordants), of a
            kind used in the textile, paper, leather
            or like industries, not elsewhere
            specified or included
   3810     Pickling preparations for metal surfaces;     Manufacture in which the value of all the
            fluxes and other auxiliary preparations       materials used does not exceed 50 % of
            for soldering, brazing or welding;            the ex-works price of the products
            soldering, brazing or welding powders
            and pastes consisting of metal and
            other materials; preparations of a kind
            used as cores or coatings for welding
            electrodes or rods
 ---pagebreak--- 27.11.2004      EN                               Official Journal of the European Union                     L 352/65
        (1)                      (2)                                       (3)                       or (4)
   3811     Anti-knock preparations, oxidation inhi-
            bitors,     gum     inhibitors,     viscosity
            improvers, anti-corrosive preparations
            and other prepared additives, for
            mineral oils (including gasoline) or for
            other liquids used for the same
            purposes as mineral oils:
            – Prepared additives for lubricating oil,      Manufacture in which the value of all the
               containing petroleum oils or oils           materials of heading 3811 used does not
               obtained from bituminous minerals           exceed 50 % of the ex-works price of the
                                                           product
            – Other                                        Manufacture in which the value of all the
                                                           materials used does not exceed 50 % of
                                                           the ex-works price of the product
   3812     Prepared rubber accelerators; compound         Manufacture in which the value of all the
            plasticisers for rubber or plastics, not       materials used does not exceed 50 % of
            elsewhere specified or included; anti-         the ex-works price of the product
            oxidizing     preparations      and    other
            compound stabilisers for rubber or
            plastics
   3813     Preparations and charges for fire-extin-       Manufacture in which the value of all the
            guishers;     charged     fire-extinguishing   materials used does not exceed 50 % of
            grenades                                       the ex-works price of the product
   3814     Organic composite solvents and thinners,       Manufacture in which the value of all the
            not elsewhere specified or included;           materials used does not exceed 50 % of
            prepared paint or varnish removers             the ex-works price of the product
   3818     Chemical elements doped for use in elec-       Manufacture in which the value of all the
            tronics, in the form of discs, wafers or       materials used does not exceed 50 % of
            similar forms; chemical compounds              the ex-works price of the product
            doped for use in electronics
   3819     Hydraulic brake fluids and other prepared      Manufacture in which the value of all the
            liquids for hydraulic transmission, not        materials used does not exceed 50 % of
            containing or containing less than 70 %        the ex-works price of the product
            by weight of petroleum oils or oils
            obtained from bituminous minerals
   3820     Anti-freezing preparations and prepared        Manufacture in which the value of all the
            de-icing fluids                                materials used does not exceed 50 % of
                                                           the ex-works price of the product
   3822     Diagnostic or laboratory reagents on a         Manufacture in which the value of all the
            backing,      prepared     diagnostic      or  materials used does not exceed 50 % of
            laboratory reagents whether or not on a        the ex-works price of the product
            backing, other than those of heading
            3002 or 3006; certified reference
            materials
 ---pagebreak--- L 352/66       EN                              Official Journal of the European Union                                              27.11.2004
       (1)                      (2)                                      (3)                       or                      (4)
  3823     Industrial monocarboxylic fatty acids;
           acid oils from refining; industrial fatty
           alcohols:
           – Industrial monocarboxylic fatty acids,      Manufacture from materials of any
              acid oils from refining                    heading, except that of the product
           – Industrial fatty alcohols                   Manufacture from materials of any
                                                         heading, including other materials of
                                                         heading 3823
  3824     Prepared binders for foundry moulds or
           cores;      chemical      products     and
           preparations of the chemical or allied
           industries (including those consisting of
           mixtures of natural products), not
           elsewhere specified or included:
           – The following of this heading:              Manufacture from materials of any           Manufacture in which the value of all the
                                                         heading, except that of the product.        materials used does not exceed 40 % of the
           – – Prepared binders for foundry moulds       However, materials of the same heading      ex-works price of the product
                or cores based on natural resinous       as the product may be used, provided
                products                                 that their total value does not exceed
           – – Naphthenic acids, their water-            20 % of the ex-works price of the
                insoluble salts and their esters         product
           – – Sorbitol other than that of heading
                2905
           – – Petroleum sulphonates, excluding
                petroleum sulphonates of alkali
                metals, of ammonium or of ethano-
                lamines; thiophenated sulphonic
                acids of oils obtained from bitu-
                minous minerals, and their salts
           – – Ion exchangers
           – – Getters for vacuum tubes
           – – Alkaline iron oxide for the purifi-
                cation of gas
           – – Ammoniacal gas liquors and spent
                oxide produced in coal gas purifi-
                cation
           – – Sulphonaphthenic acids, their water-
                insoluble salts and their esters
           – – Fusel oil and Dippel’s oil
           – – Mixtures of salts having different
                anions
           – – Copying pastes with a basis of
                gelatin, whether or not on a paper
                or textile backing
           – Other                                       Manufacture in which the value of all the
                                                         materials used does not exceed 50 % of
                                                         the ex-works price of the product
 ---pagebreak--- 27.11.2004          EN                               Official Journal of the European Union                                               L 352/67
        (1)                          (2)                                        (3)                      or                      (4)
   3901 to 3915 Plastics in primary forms, waste, parings
                and scrap, of plastic; except for headings
                ex 3907 and 3912 for which the rules
                are set out below:
                – Addition             homopolymerisation      Manufacture in which:                       Manufacture in which the value of all the
                   products in which a single monomer          — the value of all the materials used       materials used does not exceed 25 % of the
                   contributes more than 99 % by weight                                                    ex-works price of the product
                                                                   does not exceed 50 % of the ex-
                   to the total polymer content                    works price of the product, and
                                                               — within the above limit, the value of
                                                                   all the materials of Chapter 39 used
                                                                   does not exceed 20 % of the ex-works
                                                                   price of the product (5)
                – Other                                        Manufacture in which the value of all the   Manufacture in which the value of all the
                                                               materials of Chapter 39 used does not       materials used does not exceed 25 % of the
                                                               exceed 20 % of the ex-works price of        ex-works price of the product
                                                               the product (5)
ex 3907         – Copolymer, made from polycarbonate           Manufacture from materials of any
                   and       acrylonitrile-butadiene-styrene   heading, except that of the product.
                   copolymer (ABS)                             However, materials of the same heading
                                                               as the product may be used, provided
                                                               that their total value does not exceed
                                                               50 % of the ex-works price of the
                                                               product (5)
                – Polyester                                    Manufacture in which the value of all the
                                                               materials of Chapter 39 used does not
                                                               exceed 20 % of the ex-works price of
                                                               the product and/or manufacture from
                                                               polycarbonate of tetrabromo-(bisphenol
                                                               A)
   3912         Cellulose and its chemical derivatives, not    Manufacture in which the value of all the
                elsewhere specified or included, in            materials of the same heading as the
                primary forms                                  product used does not exceed 20 % of
                                                               the ex-works price of the product
   3916 to 3921 Semi-manufactures and articles of
                plastics; except for headings ex 3916,
                ex 3917, ex 3920 and ex 3921, for
                which the rules are set out below:
                – Flat products, further worked than           Manufacture in which the value of all the   Manufacture in which the value of all the
                   only surface-worked or cut into             materials of Chapter 39 used does not       materials used does not exceed 25 % of the
                   forms      other      than    rectangular   exceed 50 % of the ex-works price of        ex-works price of the product
                   (including square); other products,         the product
                   further worked than only surface-
                   worked
 ---pagebreak--- L 352/68            EN                            Official Journal of the European Union                                               27.11.2004
         (1)                         (2)                                      (3)                      or                      (4)
                – Other:
                – – Addition           homopolymerisation   Manufacture in which:                        Manufacture in which the value of all the
                     products in which a single             — the value of all the materials used        materials used does not exceed 25 % of the
                     monomer contributes more than                                                       ex-works price of the product
                                                                 does not exceed 50 % of the ex-
                     99 % by weight to the total polymer         works price of the product, and
                     content
                                                            — within the above limit, the value of
                                                                 all the materials of Chapter 39 used
                                                                 does not exceed 20 % of the ex-works
                                                                 price of the product (5)
                – – Other                                   Manufacture in which the value of all the    Manufacture in which the value of all the
                                                            materials of Chapter 39 used does not        materials used does not exceed 25 % of the
                                                            exceed 20 % of the ex-works price of         ex-works price of the product
                                                            the product (5)
ex 3916 and     Profile shapes and tubes                    Manufacture in which:                        Manufacture in which the value of all the
ex 3917                                                     — the value of all the materials used        materials used does not exceed 25 % of the
                                                                                                         ex-works price of the product
                                                                 does not exceed 50 % of the ex-
                                                                 works price of the product, and
                                                            — within the above limit, the value of
                                                                 all the materials of the same heading
                                                                 as the product used does not exceed
                                                                 20 % of the ex-works price of the
                                                                 product
ex 3920         – Ionomer sheet or film                     Manufacture from a thermoplastic partial     Manufacture in which the value of all the
                                                            salt which is a copolymer of ethylene and    materials used does not exceed 25 % of the
                                                            metacrylic acid partly neutralised with      ex-works price of the product
                                                            metal ions, mainly zinc and sodium
                – Sheets of regenerated cellulose, poly-    Manufacture in which the value of all the
                   amides or polyethylene                   materials of the same heading as the
                                                            product used does not exceed 20 % of
                                                            the ex-works price of the product
ex 3921         Foils of plastic, metallised                Manufacture from highly transparent          Manufacture in which the value of all the
                                                            polyester-foils with a thickness of less     materials used does not exceed 25 % of the
                                                            than 23 micron (6)                           ex-works price of the product
   3922 to 3926 Articles of plastics                        Manufacture in which the value of all the
                                                            materials used does not exceed 50 % of
                                                            the ex-works price of the products
ex Chapter 40   Rubber and articles thereof; except for:    Manufacture from materials of any
                                                            heading, except that of the product
 ---pagebreak--- 27.11.2004          EN                             Official Journal of the European Union                     L 352/69
         (1)                        (2)                                      (3)                       or (4)
ex 4001         Laminated slabs of crepe rubber for shoes    Lamination of sheets of natural rubber
   4005         Compounded rubber, unvulcanised, in          Manufacture in which the value of all the
                primary forms or in plates, sheets or strip  materials 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, tyre
                treads and tyre flaps, of rubber:
                – Retreaded pneumatic, solid or cushion      Retreading of used tyres
                   tyres, of rubber
                – Other                                      Manufacture from materials of any
                                                             heading, except those of headings 4011
                                                             and 4012
ex 4017         Articles of hard rubber                      Manufacture from hard rubber
ex Chapter 41   Raw hides and skins (other than furskins)    Manufacture from materials of any
                and leather; except for:                     heading, except that of the product
ex 4102         Raw skins of sheep or lambs, without         Removal of wool from sheep or lamb
                wool on                                      skins, with wool on
   4104 to 4106 Tanned or crust hides and skins, without     Retanning of tanned leather
                wool or hair on, whether or not split, but   or
                not further prepared                         Manufacture from materials of any
                                                             heading, except that of the product
   4107, 4112   Leather further prepared after tanning or    Manufacture from materials of any
   and 4113     crusting, including parchment-dressed        heading, except headings 4104 to 4113
                leather, without wool or hair on,
                whether or not split, other than leather
                of heading 4114
 ---pagebreak--- L 352/70         EN                             Official Journal of the European Union                      27.11.2004
         (1)                       (2)                                     (3)                       or (4)
ex 4114       Patent leather and patent laminated         Manufacture from materials of headings
              leather; metallised leather                 4104 to 4106, 4107, 4112 or 4113,
                                                          provided that their total value does not
                                                          exceed 50 % of the ex-works price of the
                                                          product
   Chapter 42 Articles of leather; saddlery and harness;  Manufacture from materials of any
              travel goods, handbags and similar          heading, except that of the product
              containers; articles of animal gut (other
              than silk worm gut)
ex Chapter 43 Furskins and artificial fur; manufactures   Manufacture from materials of any
              thereof; except for:                        heading, except that 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   Manufacture from non-assembled tanned
              and other articles of furskin               or dressed furskins of heading 4302
ex Chapter 44 Wood and articles of wood; wood             Manufacture from materials of any
              charcoal; except for:                       heading, except that of the product
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     Planing, sanding or end-jointing
              or peeled, of a thickness exceeding 6
              mm, planed, sanded or end-jointed
ex 4408       Sheets for veneering (including those       Splicing, planing, sanding or end-jointing
              obtained by slicing laminated wood)
              and for plywood, of a thickness not
              exceeding 6 mm, spliced, and other
              wood sawn lengthwise, sliced or peeled
              of a thickness not exceeding 6 mm,
              planed, sanded or end-jointed
 ---pagebreak--- 27.11.2004        EN                            Official Journal of the European Union                   L 352/71
         (1)                      (2)                                      (3)                    or (4)
ex 4409       Wood continuously shaped along any of
              its edges, ends or faces, whether or not
              planed, sanded or end-jointed:
              – Sanded or end-jointed                     Sanding or end-jointing
              – Beadings and mouldings                    Beading or moulding
ex 4410 to    Beadings and mouldings, including           Beading or moulding
ex 4413       moulded skirting and other moulded
              boards
ex 4415       Packing cases, boxes, crates, drums and     Manufacture from boards not cut to size
              similar packings, of wood
ex 4416       Casks, barrels, vats, tubs and other        Manufacture from riven staves, not
              coopers’ products and parts thereof, of     further worked than sawn on the two
              wood                                        principal surfaces
ex 4418       – Builders’ joinery and carpentry of        Manufacture from materials of any
                 wood                                     heading, except that of the product.
                                                          However, cellular wood panels, shingles
                                                          and shakes may be used
              – Beadings and mouldings                    Beading or moulding
ex 4421       Match splints; wooden pegs or pins for      Manufacture from wood of any heading,
              footwear                                    except drawn wood of heading 4409
ex Chapter 45 Cork and articles of cork; except for:      Manufacture from materials of any
                                                          heading, except that of the product
   4503       Articles of natural cork                    Manufacture from cork of heading 4501
   Chapter 46 Manufactures of straw, of esparto or of     Manufacture from materials of any
              other plaiting materials; basketware and    heading, except that of the product
              wickerwork
 ---pagebreak--- L 352/72          EN                            Official Journal of the European Union                     27.11.2004
         (1)                       (2)                                     (3)                      or (4)
   Chapter 47 Pulp of wood or of other fibrous            Manufacture from materials of any
              cellulosic material; recovered (waste and   heading, except that of the product
              scrap) paper or paperboard
ex Chapter 48 Paper and paperboard; articles of paper     Manufacture from materials of any
              pulp, of paper or of paperboard; except     heading, except that of the product
              for:
ex 4811       Paper and paperboard, ruled, lined or       Manufacture from paper-making
              squared only                                materials of Chapter 47
   4816       Carbon paper, self-copy paper and other     Manufacture from paper-making
              copying or transfer papers (other than      materials of Chapter 47
              those of heading 4809), duplicator
              stencils and offset plates, of paper,
              whether or not put up in boxes
   4817       Envelopes, letter cards, plain postcards    Manufacture:
              and correspondence cards, of paper or       — from materials of any heading, except
              paperboard; boxes, pouches, wallets and         that of the product, and
              writing compendiums, of paper or
              paperboard, containing an assortment of     — in which the value of all the materials
              paper stationery                                used does not exceed 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       Manufacture:
              packing containers, of paper, paperboard,   — from materials of any heading, except
              cellulose wadding or webs of cellulose          that of the product, and
              fibres
                                                          — in which the value of all the materials
                                                              used does not exceed 50 % 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 % of
                                                          the ex-works price of the product
ex 4823       Other paper, paperboard, cellulose          Manufacture        from     paper-making
              wadding and webs of cellulose fibres,       materials of Chapter 47
              cut tor size or shape
 ---pagebreak--- 27.11.2004       EN                              Official Journal of the European Union                     L 352/73
         (1)                       (2)                                     (3)                       or (4)
ex Chapter 49 Printed books, newspapers, pictures and      Manufacture from materials of any
              other products of the printing industry;     heading, except that of the product
              manuscripts, typescripts and plans;
              except for:
   4909       Printed or illustrated postcards; printed    Manufacture from materials of any
              cards     bearing     personal   greetings,  heading, except those of headings 4909
              messages or announcements, whether or        and 4911
              not illustrated, with or without envelopes
              or trimmings
   4910       Calendars of any kind, printed, including
              calendar blocks:
              – Calendars of the ‘perpetual’ type or       Manufacture:
                 with replaceable blocks mounted on        — from materials of any heading, except
                 bases other than paper or paperboard         that of the product, and
                                                           — in which the value of all the materials
                                                              used does not exceed 50 % of the ex-
                                                              works price of the product
              – Other                                      Manufacture from materials of any
                                                           heading, except those of headings 4909
                                                           and 4911
ex Chapter 50 Silk; except for:                            Manufacture from materials of any
                                                           heading, except that of the product
ex 5003       Silk waste (including cocoons unsuitable     Carding or combing of silk waste
              for reeling, yarn waste and garnetted
              stock), carded or combed
   5004 to    Silk yarn and yarn spun from silk waste      Manufacture from (7):
ex 5006                                                    — raw silk or silk waste, carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                           — other natural fibres, not carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                           — chemical materials or textile pulp, or
                                                           — paper-making materials
 ---pagebreak--- L 352/74           EN                            Official Journal of the European Union                     27.11.2004
         (1)                       (2)                                       (3)                     or (4)
   5007         Woven fabrics of silk or of silk waste:
                – Incorporating rubber thread              Manufacture from single yarn (7)
                – Other                                    Manufacture from (7):
                                                           — coir yarn,
                                                           — natural fibres,
                                                           — man-made staple fibres, not carded or
                                                                combed or otherwise prepared for
                                                                spinning,
                                                           — chemical materials or textile pulp, or
                                                           — paper
                                                           or
                                                           Printing accompanied by at least two
                                                           preparatory or finishing operations (such
                                                           as scouring, bleaching, mercerising, heat
                                                           setting, raising, calendering, shrink
                                                           resistance      processing,    permanent
                                                           finishing,     decatising,  impregnating,
                                                           mending and burling), provided that the
                                                           value of the unprinted fabric used does
                                                           not exceed 47,5 % of the ex-works price
                                                           of the product
ex Chapter 51   Wool, fine or coarse animal hair;          Manufacture from materials of any
                horsehair yarn and woven fabric; except    heading, except that of the product
                for:
   5106 to      Yarn of wool, of fine or coarse animal     Manufacture from (7):
   5110         hair or of horsehair
                                                           — raw silk or silk waste, carded or
                                                                combed or otherwise prepared for
                                                                spinning,
                                                           — natural fibres, not carded or combed
                                                                or otherwise prepared for spinning,
                                                           — chemical materials or textile pulp, or
                                                           — paper-making materials
   5111 to 5113 Woven fabrics of wool, of fine or coarse
                animal hair or of horsehair:
                – Incorporating rubber thread              Manufacture from single yarn (7)
 ---pagebreak--- 27.11.2004         EN                         Official Journal of the European Union                     L 352/75
         (1)                        (2)                                   (3)                     or (4)
                – Other                                 Manufacture from (7):
                                                        — coir yarn,
                                                        — natural fibres,
                                                        — man-made staple fibres, not carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                        — chemical materials or textile pulp,
                                                             or
                                                        — paper
                                                        or
                                                        Printing accompanied by at least two
                                                        preparatory or finishing operations (such
                                                        as scouring, bleaching, mercerising, heat
                                                        setting, raising, calendering, shrink
                                                        resistance      processing,    permanent
                                                        finishing,     decatising,  impregnating,
                                                        mending and burling), provided that the
                                                        value of the unprinted fabric used does
                                                        not exceed 47,5% of the ex-works price
                                                        of the product
ex Chapter 52   Cotton; except for:                     Manufacture from materials of any
                                                        heading, except that of the product
   5204 to      Yarn and thread of cotton               Manufacture from (7):
   5207                                                 — raw silk or silk waste, carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                        — natural fibres, not carded or combed
                                                             or otherwise prepared for spinning,
                                                        — chemical materials or textile pulp, or
                                                        — paper-making materials
   5208 to 5212 Woven fabrics of cotton:
                – Incorporating rubber thread           Manufacture from single yarn (7)
 ---pagebreak--- L 352/76           EN                              Official Journal of the European Union                     27.11.2004
         (1)                        (2)                                        (3)                     or (4)
                – Other                                      Manufacture from (7):
                                                             — coir yarn,
                                                             — natural fibres,
                                                             — man-made staple fibres, not carded or
                                                                  combed or otherwise prepared for
                                                                  spinning,
                                                             — chemical materials or textile pulp, or
                                                             — paper
                                                             or
                                                             Printing accompanied by at least two
                                                             preparatory or finishing operations (such
                                                             as scouring, bleaching, mercerising, heat
                                                             setting, raising, calendering, shrink
                                                             resistance      processing,    permanent
                                                             finishing,     decatising,  impregnating,
                                                             mending and burling), provided that the
                                                             value of the unprinted fabric used does
                                                             not exceed 47,5 % of the ex-works price
                                                             of the product
ex Chapter 53   Other vegetable textile fibres; paper yarn   Manufacture from materials of any
                and woven fabrics of paper yarn; except      heading, except that of the product
                for:
   5306 to      Yarn of other vegetable textile fibres;      Manufacture from (7):
   5308         paper yarn                                   — raw silk or silk waste, carded or
                                                                  combed or otherwise prepared for
                                                                  spinning,
                                                             — natural fibres, not carded or combed
                                                                  or otherwise prepared for spinning,
                                                             — chemical materials or textile pulp, or
                                                             — paper-making materials
   5309 to 5311 Woven fabrics of other vegetable textile
                fibres; woven fabrics of paper yarn:
                – Incorporating rubber thread                Manufacture from single yarn (7)
 ---pagebreak--- 27.11.2004     EN                          Official Journal of the European Union                     L 352/77
        (1)                   (2)                                      (3)                     or (4)
            – Other                                  Manufacture from (7):
                                                     — coir yarn,
                                                     — jute yarn,
                                                     — natural fibres,
                                                     — man-made staple fibres, not carded or
                                                          combed or otherwise prepared for
                                                          spinning,
                                                     — chemical materials or textile pulp, or
                                                     — paper
                                                     or
                                                     Printing accompanied by at least two
                                                     preparatory or finishing operations (such
                                                     as scouring, bleaching, mercerising, heat
                                                     setting, raising, calendering, shrink
                                                     resistance      processing,    permanent
                                                     finishing,     decatising,  impregnating,
                                                     mending and burling), provided that the
                                                     value of the unprinted fabric used does
                                                     not exceed 47,5 % of the ex-works price
                                                     of the product
   5401 to  Yarn, monofilament and thread of man-    Manufacture from (7):
   5406     made filaments                           — raw silk or silk waste, carded or
                                                          combed or otherwise prepared for
                                                          spinning,
                                                     — natural fibres, not carded or combed
                                                          or otherwise prepared for spinning,
                                                     — chemical materials or textile pulp, or
                                                     — paper-making materials
   5407 and Woven fabrics of man-made filament
   5408     yarn:
            – Incorporating rubber thread            Manufacture from single yarn (7)
            – Other                                  Manufacture from (7):
                                                     — coir yarn,
                                                     — natural fibres,
                                                     — man-made staple fibres, not carded or
                                                          combed or otherwise prepared for
                                                          spinning,
                                                     — chemical materials or textile pulp, or
                                                     — paper
                                                     or
 ---pagebreak--- L 352/78          EN                          Official Journal of the European Union                     27.11.2004
       (1)                       (2)                                      (3)                     or (4)
                                                        Printing accompanied by at least two
                                                        preparatory or finishing operations (such
                                                        as scouring, bleaching, mercerising, heat
                                                        setting, raising, calendering, shrink
                                                        resistance      processing,    permanent
                                                        finishing,     decatising,  impregnating,
                                                        mending and burling), provided that the
                                                        value of the unprinted fabric used does
                                                        not exceed 47,5 % of the ex-works price
                                                        of the product
  5501 to      Man-made staple fibres                   Manufacture from chemical materials or
  5507                                                  textile pulp
  5508 to      Yarn and sewing thread of man-made       Manufacture from (7):
  5511         staple fibres                            — raw silk or silk waste, carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                        — natural fibres, not carded or combed
                                                             or otherwise prepared for spinning,
                                                        — chemical materials or textile pulp, or
                                                        — paper-making materials
  5512 to 5516 Woven fabrics of man-made staple fibres:
               – Incorporating rubber thread            Manufacture from single yarn (7)
               – Other                                  Manufacture from (7):
                                                        — coir yarn,
                                                        — natural fibres,
                                                        — man-made staple fibres, not carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                        — chemical materials or textile pulp, or
                                                        — paper
                                                        or
                                                        Printing accompanied by at least two
                                                        preparatory or finishing operations (such
                                                        as scouring, bleaching, mercerising, heat
                                                        setting, raising, calendering, shrink
                                                        resistance      processing,    permanent
                                                        finishing,     decatising,  impregnating,
                                                        mending and burling), provided that the
                                                        value of the unprinted fabric used does
                                                        not exceed 47,5 % of the ex-works price
                                                        of the product
 ---pagebreak--- 27.11.2004       EN                             Official Journal of the European Union                     L 352/79
         (1)                       (2)                                     (3)                      or (4)
ex Chapter 56 Wadding, felt and non-wovens; special       Manufacture from (7):
              yarns; twine, cordage, ropes and cables     — coir yarn,
              and articles thereof; except for:
                                                          — 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 (7):
                                                          — natural fibres, or
                                                          — chemical materials or textile pulp
                                                          However:
                                                          — polypropylene filament of heading
                                                              5402,
                                                          — polypropylene fibres of heading 5503
                                                              or 5506, or
                                                          — polypropylene      filament    tow   of
                                                              heading 5501,
                                                          of which the denomination in all cases of
                                                          a single filament or fibre is less than 9
                                                          decitex, may be used, provided that their
                                                          total value does not exceed 40 % of the
                                                          ex-works price of the product
              – Other                                     Manufacture from (7):
                                                          — 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 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
              – Other                                     Manufacture from (7):
                                                          — natural fibres, not carded or combed
                                                              or otherwise processed for spinning,
                                                          — chemical materials or textile pulp, or
                                                          — paper-making materials
 ---pagebreak--- L 352/80        EN                              Official Journal of the European Union                     27.11.2004
        (1)                      (2)                                      (3)                       or (4)
  5605       Metallised yarn, whether or not gimped,      Manufacture from (7):
             being textile yarn, or strip or the like of
                                                          — natural fibres,
             heading 5404 or 5405, combined with
             metal in the form of thread, strip or        — man-made staple fibres, not carded or
             powder or covered with metal                     combed or otherwise processed for
                                                              spinning,
                                                          — chemical materials or textile pulp, or
                                                          — paper-making materials
  5606       Gimped yarn, and strip and the like of       Manufacture from (7):
             heading 5404 or 5405, gimped (other          — natural fibres,
             than those of heading 5605 and
             gimped horsehair yarn); chenille yarn        — man-made staple fibres, not carded or
             (including flock chenille yarn); loop            combed or otherwise processed for
             wale-yarn                                        spinning,
                                                          — chemical materials or textile pulp, or
                                                          — paper-making materials
  Chapter 57 Carpets and other textile floor coverings:
             – Of needleloom felt                         Manufacture from (7):
                                                          — natural fibres, or
                                                          — chemical materials or textile pulp
                                                          However:
                                                          — polypropylene filament of heading
                                                              5402,
                                                          — polypropylene fibres of heading 5503
                                                              or 5506, or
                                                          — polypropylene      filament    tow   of
                                                              heading 5501,
                                                          of which the denomination in all cases of
                                                          a single filament or fibre is less than 9
                                                          decitex, may be used, provided that their
                                                          total value does not exceed 40 % of the
                                                          ex-works price of the product
                                                          Jute fabric may be used as a backing
             – Of other felt                              Manufacture from (7):
                                                          — natural fibres, not carded or combed
                                                              or otherwise processed for spinning,
                                                              or
                                                          — chemical materials or textile pulp
 ---pagebreak--- 27.11.2004       EN                             Official Journal of the European Union                      L 352/81
         (1)                      (2)                                       (3)                      or (4)
              – Other                                     Manufacture from (7):
                                                          — coir yarn or jute yarn,
                                                          — synthetic or artificial filament yarn,
                                                          — natural fibres, or
                                                          — man-made staple fibres, not carded or
                                                               combed or otherwise processed for
                                                               spinning
                                                          Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile
              fabrics; lace; tapestries; trimmings;
              embroidery; except for:
              – Combined with rubber thread               Manufacture from single yarn (7)
              – Other                                     Manufacture from (7):
                                                          — natural fibres,
                                                          — man-made 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, mercerising, heat
                                                          setting, raising, calendering, shrink
                                                          resistance      processing,    permanent
                                                          finishing,     decatising,   impregnating,
                                                          mending and burling), provided that the
                                                          value of the unprinted fabric used does
                                                          not exceed 47,5 % of the ex-works price
                                                          of the product
   5805       Hand-woven tapestries of the types          Manufacture from materials of any
              Gobelins, Flanders, Aubusson, Beauvais      heading, except that of the product
              and the like, and needle-worked tapestries
              (for example, petit point, cross stitch),
              whether or not made up
   5810       Embroidery in the piece, in strips or in    Manufacture:
              motifs                                      — from materials of any heading, except
                                                               that of the product, and
                                                          — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
 ---pagebreak--- L 352/82       EN                              Official Journal of the European Union                     27.11.2004
       (1)                       (2)                                       (3)                     or (4)
  5901     Textile fabrics coated with gum or            Manufacture from yarn
           amylaceous substances, of a kind used
           for the outer covers of books or the
           like; tracing cloth; prepared painting
           canvas; buckram and similar stiffened
           textile fabrics of a kind used for hat foun-
           dations
  5902     Tyre cord fabric of high tenacity yarn of
           nylon or other polyamides, polyesters or
           viscose rayon:
           – Containing not more than 90 % by            Manufacture from yarn
              weight of textile materials
           – Other                                       Manufacture from chemical materials or
                                                         textile pulp
  5903     Textile fabrics impregnated, coated,          Manufacture from yarn
           covered or laminated with plastics,           or
           other than those of heading 5902              Printing accompanied by at least two
                                                         preparatory or finishing operations (such
                                                         as scouring, bleaching, mercerising, heat
                                                         setting, rasing, calendering, shrink
                                                         resistance      processing,    permanent
                                                         finishing,     decatising,  impregnating,
                                                         mending and burling), provided that the
                                                         value of the unprinted fabric used does
                                                         not exceed 47,5 % of the ex-works price
                                                         of the product
  5904     Linoleum, whether or not cut to shape;        Manufacture from yarn (7)
           floor coverings consisting of a coating or
           covering applied on a textile backing,
           whether or not cut to shape
  5905     Textile wall coverings:
           – Impregnated, coated, covered or             Manufacture from yarn
              laminated with rubber, plastics or
              other materials
           – Other                                       Manufacture from (7):
                                                         — coir yarn,
                                                         — natural fibres,
                                                         — man-made staple fibres, not carded or
                                                              combed or otherwise processed for
                                                              spinning, or
                                                         — chemical materials or textile pulp
                                                         or
 ---pagebreak--- 27.11.2004      EN                              Official Journal of the European Union                     L 352/83
        (1)                      (2)                                        (3)                     or (4)
                                                          Printing accompanied by at least two
                                                          preparatory or finishing operations (such
                                                          as scouring, bleaching, mercerising, heat
                                                          setting, raising, calendering, shrink
                                                          resistance      processing,    permanent
                                                          finishing,     decatising,  impregnating,
                                                          mending and burling), provided that the
                                                          value of the unprinted fabric used does
                                                          not exceed 47,5 % of the ex-works price
                                                          of the product
   5906     Rubberised textile fabrics, other than
            those of heading 5902:
            – Knitted or crocheted fabrics                Manufacture from (7):
                                                          — natural fibres,
                                                          — man-made staple fibres, not carded or
                                                               combed or otherwise processed for
                                                               spinning, or
                                                          — chemical materials or textile pulp
            – Other fabrics made of synthetic             Manufacture from chemical materials
               filament yarn, containing more than
               90 % by weight of textile materials
            – Other                                       Manufacture from yarn
   5907     Textile fabrics otherwise impregnated,        Manufacture from yarn
            coated or covered; painted canvas being       or
            theatrical scenery, studio back-cloths or
            the like
                                                          Printing accompanied by at least two
                                                          preparatory or finishing operations (such
                                                          as scouring, bleaching, mercerising, heat
                                                          setting, rasing, calendering, shrink
                                                          resistance      processing,    permanent
                                                          finishing,     decatising,  impregnating,
                                                          mending and burling), provided that the
                                                          value of the unprinted fabric used does
                                                          not exceed 47,5 % of the ex-works price
                                                          of the product
   5908     Textile wicks, woven, plaited or knitted,
            for lamps, stoves, lighters, candles or the
            like; incandescent gas mantles and
            tubular knitted gas mantle fabric
            therefor, whether or not impregnated:
            – Incandescent gas mantles, impregnated       Manufacture from tubular knitted gas-
                                                          mantle fabric
 ---pagebreak--- L 352/84          EN                             Official Journal of the European Union                       27.11.2004
       (1)                         (2)                                      (3)                        or (4)
               – Other                                     Manufacture from materials of any
                                                           heading, except that of the product
  5909 to 5911 Textile articles of a kind suitable for
               industrial use:
               – Polishing discs or rings other than of    Manufacture from yarn or waste fabrics
                 felt of heading 5911                      or rags of heading 6310
               – Woven fabrics, of a kind commonly         Manufacture from (7):
                 used in papermaking or other              – coir yarn,
                 technical uses, felted or not, whether
                 or not impregnated or coated, tubular     – the following materials:
                 or endless with single or multiple warp   – – yarn of polytetrafluoroethylene (8),
                 and/or weft, or flat woven with
                 multiple warp and/or weft of heading      – – yarn, multiple, of polyamide, coated
                 5911                                          impregnated or covered with a
                                                               phenolic resin,
                                                           – – yarn of synthetic textile fibres of
                                                               aromatic polyamides, obtained by
                                                               polycondensation of m-phenylene-
                                                               diamine and isophthalic acid,
                                                           – – monofil of polytetrafluoroethylene (8),
                                                           – – yarn of synthetic textile fibres of
                                                               poly(p-phenylene terephthalamide),
                                                           – – glass fibre yarn, coated with phenol
                                                               resin and gimped with acrylic
                                                               yarn (8),
                                                           – – copolyester monofilaments of a
                                                               polyester and a resin of terephthalic
                                                               acid and 1,4-cyclohexanediethanol
                                                               and isophthalic acid,
                                                           – – natural fibres,
                                                           – – man-made staple fibres not carded or
                                                               combed or otherwise processed for
                                                               spinning, or
                                                           – – chemical materials or textile pulp
               – Other                                     Manufacture from (7):
                                                           — coir yarn,
                                                           — natural fibres,
                                                           — man-made staple fibres, not carded or
                                                               combed or otherwise processed for
                                                               spinning, or
                                                           — chemical materials or textile pulp
 ---pagebreak--- 27.11.2004       EN                              Official Journal of the European Union                    L 352/85
         (1)                       (2)                                      (3)                     or (4)
   Chapter 60 Knitted or crocheted fabrics                 Manufacture from (7):
                                                           — natural fibres,
                                                           — man-made staple fibres, not carded or
                                                               combed or otherwise processed for
                                                               spinning, or
                                                           — chemical materials or textile pulp
   Chapter 61 Articles of apparel and clothing acces-
              sories, knitted or crocheted:
              – Obtained by sewing together or             Manufacture from yarn (7) (9)
                 otherwise assembling, two or more
                 pieces of knitted or crocheted fabric
                 which have been either cut to form
                 or obtained directly to form
              – Other                                      Manufacture from (7):
                                                           — natural fibres,
                                                           — man-made 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 acces-      Manufacture from yarn (7) (9)
              sories, not knitted or crocheted; except
              for:
ex 6202,      Women's, girls' and babies' clothing and     Manufacture from yarn (9)
ex 6204,      clothing      accessories    for    babies,  or
ex 6206,      embroidered
ex 6209 and                                                Manufacture from unembroidered fabric,
ex 6211                                                    provided that the value of the unem-
                                                           broidered fabric used does not exceed
                                                           40 % of the ex-works price of the
                                                           product (9)
ex 6210 and   Fire-resistant equipment of fabric covered   Manufacture from yarn (9)
ex 6216       with foil of aluminised polyester
                                                           or
                                                           Manufacture from uncoated fabric,
                                                           provided that the value of the uncoated
                                                           fabric used does not exceed 40 % of the
                                                           ex-works price of the product (9)
   6213 and   Handkerchiefs, shawls, scarves, mufflers,
   6214       mantillas, veils and the like:
              – Embroidered                                Manufacture    from   unbleached  single
                                                           yarn (7) (9)
                                                           or
                                                           Manufacture from unembroidered fabric,
                                                           provided that the value of the unem-
                                                           broidered fabric used does not exceed
                                                           40 % of the ex-works price of the
                                                           product (9)
 ---pagebreak--- L 352/86            EN                              Official Journal of the European Union                     27.11.2004
         (1)                         (2)                                        (3)                     or (4)
                – Other                                       Manufacture from unbleached single
                                                              yarn (7) (9)
                                                              or
                                                              Making up, followed by printing accom-
                                                              panied by at least two preparatory or
                                                              finishing operations (such as scouring,
                                                              bleaching, mercerising, heat setting,
                                                              raising, calendering, shrink resistance
                                                              processing, permanent finishing, deca-
                                                              tising, impregnating, mending and
                                                              burling), provided that the value of all
                                                              the unprinted goods of headings 6213
                                                              and 6214 used does not exceed 47,5 %
                                                              of the ex-works price of the product
   6217         Other made up clothing accessories; parts
                of garments or of clothing accessories,
                other than those of heading 6212:
                – Embroidered                                 Manufacture from yarn (9)
                                                              or
                                                              Manufacture from unembroidered fabric,
                                                              provided that the value of the unem-
                                                              broidered fabric used does not exceed
                                                              40 % of the ex-works price of the
                                                              product (9)
                – Fire-resistant equipment      of fabric     Manufacture from yarn (9)
                   covered with foil of         aluminised    or
                   polyester                                  Manufacture from uncoated fabric,
                                                              provided that the value of the uncoated
                                                              fabric used does not exceed 40 % of the
                                                              ex-works price of the product (9)
                – Interlinings for collars and cuffs, cut     Manufacture:
                   out                                        — from materials of any heading, except
                                                                   that of the product, and
                                                              — in which the value of all the materials
                                                                   used does not exceed 40 % of the ex-
                                                                   works price of the product
                – Other                                       Manufacture from yarn (9)
ex Chapter 63   Other made-up textile articles; sets; worn    Manufacture from materials of any
                clothing and worn textile articles; rags;     heading, except that of the product
                except for:
   6301 to 6304 Blankets, travelling rugs, bed linen etc.;
                curtains etc.; other furnishing articles:
 ---pagebreak--- 27.11.2004      EN                            Official Journal of the European Union                      L 352/87
        (1)                     (2)                                      (3)                       or (4)
            – Of felt, of nonwovens                     Manufacture from (7):
                                                        — natural fibres, or
                                                        — chemical materials or textile pulp
            – Other:
            – – Embroidered                             Manufacture from unbleached single
                                                        yarn (9) (10)
                                                        or
                                                        Manufacture from unembroidered fabric
                                                        (other than knitted or crocheted),
                                                        provided that 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 (9) (10)
   6305     Sacks and bags, of a kind used for the      Manufacture from (7):
            packing of goods                            — natural fibres,
                                                        — man-made staple fibres, not carded or
                                                            combed or otherwise processed for
                                                            spinning, or
                                                        — chemical materials or textile pulp
   6306     Tarpaulins, awnings and sunblinds; tents;
            sails for boats, sailboards or landcraft;
            camping goods:
            – Of nonwovens                              Manufacture from (7) (9):
                                                        — natural fibres, or
                                                        — chemical materials or textile pulp
            – Other                                     Manufacture    from    unbleached   single
                                                        yarn (7) (9)
   6307     Other made-up articles, including dress     Manufacture in which the value of all the
            patterns                                    materials used does not exceed 40 % of
                                                        the ex-works price of the product
   6308     Sets consisting of woven fabric and yarn,   Each item in the set must satisfy the rule
            whether or not with accessories, for        which would apply to it if it were not
            making up into rugs, tapestries,            included in the set. However, non-origi-
            embroidered table cloths or serviettes,     nating articles may be incorporated,
            or similar textile articles, put up in      provided that their total value does not
            packings for retail sale                    exceed 15 % of the ex-works price of the
                                                        set
 ---pagebreak--- L 352/88         EN                               Official Journal of the European Union                       27.11.2004
         (1)                       (2)                                      (3)                         or (4)
ex Chapter 64 Footwear, gaiters and the like; parts of      Manufacture from materials of any
              such articles; except for:                    heading, except from assemblies of
                                                            uppers affixed to inner soles or to other
                                                            sole components of heading 6406
   6406       Parts of footwear (including uppers           Manufacture from materials of any
              whether or not attached to soles other        heading, except that of the product
              than outer soles); removable in-soles,
              heel cushions and similar articles;
              gaiters, leggings and similar articles, and
              parts thereof
ex Chapter 65 Headgear and parts thereof; except for:       Manufacture from materials of any
                                                            heading, except that of the product
   6503       Felt hats and other felt headgear, made       Manufacture from yarn or textile fibres (9)
              from the hat bodies, hoods or plateaux
              of heading 6501, whether or not lined or
              trimmed
   6505       Hats and other headgear, knitted or           Manufacture from yarn or textile fibres (9)
              crocheted, or made up from lace, felt or
              other textile fabric, in the piece (but not
              in strips), whether or not lined or
              trimmed; hair-nets of any material,
              whether or not lined or trimmed
ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks,     Manufacture from materials of any
              seat-sticks, whips, riding-crops, and parts   heading, except that of the product
              thereof; except for:
   6601       Umbrellas and sun umbrellas (including        Manufacture in which the value of all the
              walking-stick umbrellas, garden               materials used does not exceed 50 % of
              umbrellas and similar umbrellas)              the ex-works price of the product
   Chapter 67 Prepared feathers and down and articles       Manufacture from materials of any
              made of feathers or of down; artificial       heading, except that of the product
              flowers; articles of human hair
ex Chapter 68 Articles of stone, plaster, cement,           Manufacture from materials of any
              asbestos, mica or similar materials;          heading, except that of the product
              except for:
ex 6803       Articles of slate or of agglomerated slate    Manufacture from worked slate
 ---pagebreak--- 27.11.2004       EN                               Official Journal of the European Union                    L 352/89
         (1)                        (2)                                      (3)                     or (4)
ex 6812       Articles of asbestos; articles of mixtures    Manufacture    from   materials of   any
              with a basis of asbestos or of mixtures       heading
              with a basis of asbestos and magnesium
              carbonate
ex 6814       Articles of mica, including agglomerated      Manufacture      from    worked     mica
              or reconstituted mica, on a support of        (including agglomerated or reconstituted
              paper, paperboard or other materials          mica)
   Chapter 69 Ceramic products                              Manufacture from materials of any
                                                            heading, except that of the product
ex Chapter 70 Glass and glassware; except for:              Manufacture from materials of any
                                                            heading, except that of the product
ex 7003,      Glass with a non-reflecting layer             Manufacture from materials of heading
ex 7004 and                                                 7001
ex 7005
   7006       Glass of heading 7003, 7004 or 7005,
              bent, edge-worked, engraved, drilled,
              enamelled or otherwise worked, but not
              framed or fitted with other materials:
              – Glass-plate substrates, coated with a       Manufacture from non-coated glass-plate
                 dielectric thin film, and of a semicon-    substrate of heading 7006
                 ductor grade in accordance with
                 SEMII-standards (11)
              – Other                                       Manufacture from materials of heading
                                                            7001
   7007       Safety glass, consisting of toughened         Manufacture from materials of heading
              (tempered) or laminated glass                 7001
   7008       Multiple-walled insulating units of glass     Manufacture from materials of heading
                                                            7001
   7009       Glass mirrors, whether or not framed,         Manufacture from materials of heading
              including rear-view mirrors                   7001
 ---pagebreak--- L 352/90          EN                               Official Journal of the European Union                      27.11.2004
         (1)                       (2)                                       (3)                        or (4)
   7010       Carboys, bottles, flasks, jars, pots, phials,  Manufacture from materials of any
              ampoules and other containers, of glass,       heading, except that of the product
              of a kind used for the conveyance or           or
              packing of goods; preserving jars of           Cutting of glassware, provided that the
              glass; stoppers, lids and other closures,      total value of the uncut glassware used
              of glass                                       does not exceed 50 % of the ex-works
                                                             price of the product
   7013       Glassware of a kind used for table,            Manufacture from materials of any
              kitchen, toilet, office, indoor decoration     heading, except that of the product
              or similar purposes (other than that of        or
              heading 7010 or 7018)                          Cutting of glassware, provided that the
                                                             total value of the uncut glassware used
                                                             does not exceed 50 % of the ex-works
                                                             price of the product
                                                             or
                                                             Hand-decoration     (except    silk-screen
                                                             printing) of hand-blown glassware,
                                                             provided that the total value of the
                                                             hand-blown glassware used does not
                                                             exceed 50 % of the ex-works price of
                                                             the product
ex 7019       Articles (other than yarn) of glass fibres     Manufacture from:
                                                             — uncoloured slivers, rovings, yarn or
                                                                 chopped strands, or
                                                             — glass wool
ex Chapter 71 Natural or cultured pearls, precious or        Manufacture from materials of any
              semi-precious stones, precious metals,         heading, except that of the product
              metals clad with precious metal, and
              articles thereof; imitation jewellery; coin;
              except for:
ex 7101       Natural or cultured pearls, graded and         Manufacture in which the value of all the
              temporarily strung for convenience of          materials used does not exceed 50 % of
              transport                                      the ex-works price of the products
ex 7102,      Worked precious or semi-precious stones        Manufacture from unworked precious or
ex 7103 and   (natural, synthetic or reconstructed)          semi-precious stones
ex 7104
 ---pagebreak--- 27.11.2004          EN                             Official Journal of the European Union                     L 352/91
         (1)                         (2)                                     (3)                       or (4)
   7106, 7108   Precious metals:
   and 7110
                – Unwrought                                  Manufacture from materials of any
                                                             heading, except those of headings 7106,
                                                             7108 and 7110
                                                             or
                                                             Electrolytic,  thermal    or    chemical
                                                             separation of precious metals of heading
                                                             7106, 7108 or 7110
                                                             or
                                                             Alloying of precious metals of heading
                                                             7106, 7108 or 7110 with each other
                                                             or with base metals
                – Semi-manufactured or in powder form        Manufacture from unwrought precious
                                                             metals
ex 7107,        Metals clad with precious metals, semi-      Manufacture from metals clad with
ex 7109 and     manufactured                                 precious metals, unwrought
ex 7111
   7116         Articles of natural or cultured pearls,      Manufacture in which the value of all the
                precious     or    semi-precious    stones   materials used does not exceed 50 % of
                (natural, synthetic or reconstructed)        the ex-works price of the product
   7117         Imitation jewellery                          Manufacture from materials of any
                                                             heading, except that of the product
                                                             or
                                                             Manufacture from base metal parts, not
                                                             plated or covered with precious metals,
                                                             provided that the value of all the
                                                             materials used does not exceed 50 % of
                                                             the ex-works price of the product
ex Chapter 72   Iron and steel; except for:                  Manufacture from materials of any
                                                             heading, except that of the product
   7207         Semi-finished products of iron or non-       Manufacture from materials of heading
                alloy steel                                  7201, 7202, 7203, 7204 or 7205
   7208 to 7216 Flat-rolled products, bars and rods,         Manufacture from ingots or          other
                angles, shapes and sections of iron or       primary forms of heading 7206
                non-alloy steel
   7217         Wire of iron or non-alloy steel              Manufacture from semi-finished materials
                                                             of heading 7207
 ---pagebreak--- L 352/92             EN                               Official Journal of the European Union                     27.11.2004
         (1)                          (2)                                       (3)                       or (4)
ex 7218, 7219 to Semi-finished       products,     flat-rolled  Manufacture from ingots or          other
   7222          products, bars and rods, angles, shapes        primary forms of heading 7218
                 and sections of stainless steel
   7223          Wire of stainless steel                        Manufacture from semi-finished materials
                                                                of heading 7218
ex 7224, 7225 to Semi-finished       products,     flat-rolled  Manufacture from ingots or other
   7228          products, hot-rolled bars and rods, in         primary forms of heading 7206, 7218
                 irregularly wound coils; angles, shapes        or 7224
                 and sections, of other alloy steel; hollow
                 drill bars and rods, of alloy or non-alloy
                 steel
   7229          Wire of other alloy steel                      Manufacture from semi-finished materials
                                                                of heading 7224
ex Chapter 73    Articles of iron or steel; except for:         Manufacture from materials of any
                                                                heading, except that of the product
ex 7301          Sheet piling                                   Manufacture from materials of heading
                                                                7206
   7302          Railway or tramway track construction          Manufacture from materials of heading
                 material of iron or steel, the following:      7206
                 rails, check rails and rack rails, switch
                 blades, crossing frogs, point rods and
                 other crossing pieces, sleepers (cross-
                 ties), fish-plates, chairs, chair wedges,
                 sole pates (base plates), rail clips,
                 bedplates, ties and other material
                 specialised for jointing or fixing rails
   7304, 7305    Tubes, pipes and hollow profiles, of iron      Manufacture from materials of heading
   and 7306      (other than cast iron) or steel                7206, 7207, 7218 or 7224
ex 7307          Tube or pipe fittings of stainless steel       Turning, drilling, reaming, threading,
                 (ISO code X5CrNiMo 1712), consisting           deburring and sandblasting of forged
                 of several parts                               blanks, provided that the total value of
                                                                the forged blanks used does not exceed
                                                                35 % of the ex-works price of the
                                                                product
 ---pagebreak--- 27.11.2004        EN                             Official Journal of the European Union                     L 352/93
         (1)                        (2)                                     (3)                      or (4)
   7308       Structures      (excluding    prefabricated  Manufacture from materials of any
              buildings of heading 9406) and parts of      heading, except that of the product.
              structures (for example, bridges and         However, welded angles, shapes and
              bridge-sections, lock-gates, towers, lattice sections of heading 7301 may not be
              masts, roofs, roofing frameworks, doors      used
              and windows and their frames and
              thresholds for doors, shutters, balus-
              trades, pillars and columns), of iron or
              steel; plates, rods, angles, shapes,
              sections, tubes and the like, prepared
              for use in structures, of iron or steel
ex 7315       Skid chain                                   Manufacture in which the value of all the
                                                           materials of heading 7315 used does not
                                                           exceed 50 % of the ex-works price of the
                                                           product
ex Chapter 74 Copper and articles thereof; except for:     Manufacture:
                                                           — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
   7401       Copper mattes; cement copper (preci-         Manufacture from materials of any
              pitated copper)                              heading, except that of the product
   7402       Unrefined copper; copper anodes for          Manufacture from materials of any
              electrolytic refining                        heading, except that of the product
   7403       Refined copper        and  copper    alloys,
              unwrought:
              – Refined copper                             Manufacture from materials of any
                                                           heading, except that of the product
              – Copper alloys and refined copper           Manufacture from refined copper,
                 containing other elements                 unwrought, or waste and scrap of copper
 ---pagebreak--- L 352/94           EN                              Official Journal of the European Union                     27.11.2004
         (1)                        (2)                                       (3)                      or (4)
   7404         Copper waste and scrap                       Manufacture from materials of any
                                                             heading, except that of the product
   7405         Master alloys of copper                      Manufacture from materials of any
                                                             heading, except that of the product
ex Chapter 75   Nickel and articles thereof; except for:     Manufacture:
                                                             — from materials of any heading, except
                                                                 that of the product, and
                                                             — in which the value of all the materials
                                                                 used does not exceed 50 % of the ex-
                                                                 works price of the product
   7501 to 7503 Nickel mattes, nickel oxide sinters and      Manufacture from materials of any
                other intermediate products of nickel        heading, except that of the product
                metallurgy; unwrought nickel; nickel
                waste and scrap
ex Chapter 76   Aluminium and articles thereof; except       Manufacture:
                for:
                                                             — from materials of any heading, except
                                                                 that of the product, and
                                                             — in which the value of all the materials
                                                                 used does not exceed 50 % of the ex-
                                                                 works price of the product
   7601         Unwrought aluminium                          Manufacture:
                                                             — from materials of any heading, except
                                                                 that of the product, and
                                                             — in which the value of all the materials
                                                                 used does not exceed 50 % of the ex-
                                                                 works price of the product
                                                             or
                                                             Manufacture by thermal or electrolytic
                                                             treatment from unalloyed aluminium or
                                                             waste and scrap of aluminium
   7602         Aluminium waste or scrap                     Manufacture from materials of any
                                                             heading, except that of the product
 ---pagebreak--- 27.11.2004       EN                               Official Journal of the European Union                     L 352/95
         (1)                       (2)                                      (3)                       or (4)
ex 7616       Aluminium articles other than gauze,          Manufacture:
              cloth, grill, netting, fencing, reinforcing   — from materials of any heading, except
              fabric and similar materials (including
                                                               that of the product. However, gauze,
              endless bands) of aluminium wire, and            cloth, grill, netting, fencing, rein-
              expanded metal of aluminium                      forcing fabric and similar materials
                                                               (including     endless   bands)     of
                                                               aluminium wire, or expanded metal
                                                               of aluminium may be used; and
                                                            — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
   Chapter 77 Reserved for possible future use in the HS
ex Chapter 78 Lead and articles thereof; except for:        Manufacture:
                                                            — from materials of any heading, except
                                                               that of the product, and
                                                            — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
   7801       Unwrought lead:
              – Refined lead                                Manufacture from ‘bullion’ or ‘work’ lead
              – Other                                       Manufacture from materials of any
                                                            heading, except that of the product.
                                                            However, waste and scrap of heading
                                                            7802 may not be used
   7802       Lead waste and scrap                          Manufacture from materials of any
                                                            heading, except that of the product
ex Chapter 79 Zinc and articles thereof; except for:        Manufacture:
                                                            — from materials of any heading, except
                                                               that of the product, and
                                                            — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
 ---pagebreak--- L 352/96          EN                             Official Journal of the European Union                     27.11.2004
         (1)                      (2)                                       (3)                      or (4)
   7901       Unwrought zinc                               Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, waste and scrap of heading
                                                           7902 may not be used
   7902       Zinc waste and scrap                         Manufacture from materials of any
                                                           heading, except that of the product
ex Chapter 80 Tin and articles thereof; except for:        Manufacture:
                                                           — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
   8001       Unwrought tin                                Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, waste and scrap of heading
                                                           8002 may not be used
   8002 and   Tin waste and scrap; other articles of tin   Manufacture from materials of any
   8007                                                    heading, except that of the product
   Chapter 81 Other base metals; cermets; articles
              thereof:
              – Other base metals, wrought; articles       Manufacture in which the value of all the
                 thereof                                   materials of the same heading as the
                                                           product used does not exceed 50 % of
                                                           the ex-works price of the product
              – Other                                      Manufacture from materials of any
                                                           heading, except that of the product
ex Chapter 82 Tools, implements, cutlery, spoons and       Manufacture from materials of any
              forks, of base metal; parts thereof of       heading, except that of the product
              base metal; except for:
 ---pagebreak--- 27.11.2004        EN                             Official Journal of the European Union                     L 352/97
         (1)                       (2)                                      (3)                      or (4)
   8206       Tools of two or more of the headings         Manufacture from materials of any
              8202 to 8205, put up in sets for retail      heading, except those of headings 8202
              sale                                         to 8205. However, tools of headings
                                                           8202 to 8205 may be incorporated
                                                           into the set, provided that their total
                                                           value does not exceed 15 % of the ex-
                                                           works price of the set
   8207       Interchangeable tools for hand tools,        Manufacture:
              whether or not power-operated, or for        — from materials of any heading, except
              machine-tools (for example, for pressing,
                                                               that of the product, and
              stamping, punching, tapping, threading,
              drilling, boring, broaching, milling,        — in which the value of all the materials
              turning, or screwdriving), including dies        used does not exceed 40 % of the ex-
              for drawing or extruding metal, and              works price of the product
              rock drilling or earth boring tools
   8208       Knives and cutting blades, for machines      Manufacture:
              or for mechanical appliances                 — from materials of any heading, except
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               used does not exceed 40 % of the ex-
                                                               works price of the product
ex 8211       Knives with cutting blades, serrated or      Manufacture from materials of any
              not (including pruning knives), other        heading, except that of the product.
              than knives of heading 8208                  However, knife blades and handles of
                                                           base metal may be used
   8214       Other articles of cutlery (for example,      Manufacture from materials of any
              hair clippers, butchers’ or kitchen          heading, except that of the product.
              cleavers, choppers and mincing knives,       However, handles of base metal may be
              paper knives); manicure or pedicure sets     used
              and instruments (including nail files)
   8215       Spoons, forks, ladles, skimmers, cake-       Manufacture from materials of any
              servers, fish-knives, butter-knives, sugar   heading, except that of the product.
              tongs and similar kitchen or tableware       However, handles of base metal may be
                                                           used
ex Chapter 83 Miscellaneous articles of base metal;        Manufacture from materials of any
              except for:                                  heading, except that of the product
 ---pagebreak--- L 352/98          EN                           Official Journal of the European Union                                              27.11.2004
         (1)                      (2)                                     (3)                      or                      (4)
ex 8302       Other mountings, fittings and similar      Manufacture from materials of any
              articles suitable for buildings, and       heading, except that of the product.
              automatic door closers                     However, other materials of heading
                                                         8302 may be used, provided that their
                                                         total value does not exceed 20 % of the
                                                         ex-works price of the product
ex 8306       Statuettes and other ornaments, of base    Manufacture from materials of any
              metal                                      heading, except that of the product.
                                                         However, other materials of heading
                                                         8306 may be used, provided that their
                                                         total value does not exceed 30 % of the
                                                         ex-works price of the product
ex Chapter 84 Nuclear reactors, boilers, machinery and   Manufacture:                                Manufacture in which the value of all the
              mechanical appliances; parts thereof;      — from materials of any heading, except     materials used does not exceed 30 % of the
              except for:                                    that of the product, and                ex-works price of the product
                                                         — in which the value of all the materials
                                                             used does not exceed 40 % of the ex-
                                                             works price of the product
ex 8401       Nuclear fuel elements                      Manufacture from materials of any           Manufacture in which the value of all the
                                                         heading, except that of the product (12)    materials used does not exceed 30 % of the
                                                                                                     ex-works price of the product
   8402       Steam or other vapour generating boilers   Manufacture:                                Manufacture in which the value of all the
              (other than central heating hot water      — from materials of any heading, except     materials used does not exceed 25 % of the
              boilers capable also of producing low          that of the product, and                ex-works price of the product
              pressure steam); super-heated water
              boilers                                    — in which the value of all the materials
                                                             used does not exceed 40 % of the ex-
                                                             works price of the product
   8403 and   Central heating boilers other than those   Manufacture from materials of any           Manufacture in which the value of all the
ex 8404       of heading 8402 and auxiliary plant for    heading, except those of headings 8403      materials used does not exceed 40 % of the
              central heating boilers                    and 8404                                    ex-works price of the product
   8406       Steam turbines and other vapour turbines   Manufacture in which the value of all the
                                                         materials used does not exceed 40 % of
                                                         the ex-works price of the product
   8407       Spark-ignition reciprocating or rotary     Manufacture in which the value of all the
              internal combustion piston engines         materials used does not exceed 40 % of
                                                         the ex-works price of the product
 ---pagebreak--- 27.11.2004     EN                               Official Journal of the European Union                                               L 352/99
        (1)                      (2)                                       (3)                      or                      (4)
   8408     Compression-ignition internal                 Manufacture in which the value of all the
            combustion piston engines (diesel or          materials used does not exceed 40 % of
            semi-diesel engines)                          the ex-works price of the product
   8409     Parts suitable for use solely or principally  Manufacture in which the value of all the
            with the engines of heading 8407 or           materials used does not exceed 40 % of
            8408                                          the ex-works price of the product
   8411     Turbo-jets, turbo-propellers and other gas    Manufacture:                                Manufacture in which the value of all the
            turbines                                      — from materials of any heading, except     materials used does not exceed 25 % of the
                                                              that of the product, and                ex-works price of the product
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % 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 exceed 40 % of
                                                          the ex-works price of the product
ex 8413     Rotary positive displacement pumps            Manufacture:                                Manufacture in which the value of all the
                                                          — from materials of any heading, except     materials used does not exceed 25 % of the
                                                              that of the product, and                ex-works price of the product
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
ex 8414     Industrial fans, blowers and the like         Manufacture:                                Manufacture in which the value of all the
                                                          — from materials of any heading, except     materials used does not exceed 25 % of the
                                                              that of the product, and                ex-works price of the product
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
   8415     Air conditioning machines, comprising a       Manufacture in which the value of all the
            motor-driven fan and elements for             materials used does not exceed 40 % of
            changing the temperature and humidity,        the ex-works price of the product
            including those machines in which the
            humidity cannot be separately regulated
 ---pagebreak--- L 352/100           EN                           Official Journal of the European Union                                               27.11.2004
        (1)                         (2)                                    (3)                        or                      (4)
   8418         Refrigerators, freezers and other refrig-  Manufacture:                                 Manufacture in which the value of all the
                erating or freezing equipment, electric    — from materials of any heading, except      materials used does not exceed 25 % of the
                or other; heat pumps other than air                                                     ex-works price of the product
                                                              that of the product,
                conditioning machines of heading 8415
                                                           — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product, and
                                                           — in which the value of all the non-
                                                              originating materials used does not
                                                              exceed the value of all the originating
                                                              materials used
ex 8419         Machines for wood, paper pulp, paper       Manufacture in which:                        Manufacture in which the value of all the
                and paperboard industries                  — the value of all the materials used        materials used does not exceed 30 % of the
                                                              does not exceed 40 % of the ex-           ex-works price of the product
                                                              works price of the product, and
                                                           — within the above limit, the value of
                                                              all the materials of the same heading
                                                              as the product used does not exceed
                                                              25 % of the ex-works price of the
                                                              product
   8420         Calendering or other rolling machines,     Manufacture in which:                        Manufacture in which the value of all the
                other than for metals or glass, and        — the value of all the materials used        materials used does not exceed 30 % of the
                cylinders therefore                           does not exceed 40 % of the ex-           ex-works price of the product
                                                              works price of the product, and
                                                           — within the above limit, the value of
                                                              all the materials of the same heading
                                                              as the product used does not exceed
                                                              25 % of the ex-works price of the
                                                              product
   8423         Weighing machinery (excluding balances     Manufacture:                                 Manufacture in which the value of all the
                of a sensitivity of 5 cg or better),       — from materials of any heading, except      materials used does not exceed 25 % of the
                including weight operated counting or         that of the product, and                  ex-works price of the product
                checking machines; weighing machine
                weights of all kinds                       — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
   8425 to 8428 Lifting, handling, loading or unloading    Manufacture in which:                        Manufacture in which the value of all the
                machinery                                  — the value of all the materials used        materials used does not exceed 30 % of the
                                                                                                        ex-works price of the product
                                                              does not exceed 40 % of the ex-
                                                              works price of the product, and
                                                           — within the above limit, the value of
                                                              all the materials of heading 8431
                                                              used does not exceed 10 % of the
                                                              ex-works price of the product
 ---pagebreak--- 27.11.2004      EN                              Official Journal of the European Union                                              L 352/101
        (1)                      (2)                                       (3)                      or                      (4)
   8429     Self-propelled bulldozers, angledozers,
            graders, levellers, scrapers, mechanical
            shovels, excavators, shovel loaders,
            tamping machines and road rollers:
            – Road rollers                                Manufacture in which the value of all the
                                                          materials used does not exceed 40 % of
                                                          the ex-works price of the product
            – Other                                       Manufacture in which:                       Manufacture in which the value of all the
                                                          — the value of all the materials used       materials used does not exceed 30 % of the
                                                              does not exceed 40 % of the ex-         ex-works price of the product
                                                              works price of the product, and
                                                          — within the above limit, the value of
                                                              all the materials of heading 8431
                                                              used does not exceed 10 % of the
                                                              ex-works price of the product
   8430     Other moving, grading, levelling,             Manufacture in which:                       Manufacture in which the value of all the
            scraping,        excavating,      tamping,    — the value of all the materials used       materials used does not exceed 30 % of the
            compacting, extracting or boring                                                          ex-works price of the product
                                                              does not exceed 40 % of the ex-
            machinery, for earth, minerals or ores;           works price of the product, and
            pile-drivers and pile-extractors; snow-
            ploughs and snow-blowers                      — within the above limit, the value of
                                                              all the materials of heading 8431
                                                              used does not exceed 10 % of the
                                                              ex-works price of the product
ex 8431     Parts suitable for use solely or principally  Manufacture in which the value of all the
            with road rollers                             materials used does not exceed 40 % of
                                                          the ex-works price of the product
   8439     Machinery for making pulp of fibrous          Manufacture in which:                       Manufacture in which the value of all the
            cellulosic material or for making or          — the value of all the materials used       materials used does not exceed 30 % of the
            finishing paper or paperboard                     does not exceed 40 % of the ex-         ex-works price of the product
                                                              works price of the product, and
                                                          — within the above limit, the value of
                                                              all the materials of the same heading
                                                              as the product used does not exceed
                                                              25 % of the ex-works price of the
                                                              product
   8441     Other machinery for making up paper           Manufacture in which:                       Manufacture in which the value of all the
            pulp, paper or paperboard, including                                                      materials used does not exceed 30 % of the
                                                          — the value of all the materials used
            cutting machines of all kinds                     does not exceed 40 % of the ex-         ex-works price of the product
                                                              works price of the product, and
                                                          — within the above limit, the value of
                                                              all the materials of the same heading
                                                              as the product used does not exceed
                                                              25 % of the ex-works price of the
                                                              product
 ---pagebreak--- L 352/102          EN                            Official Journal of the European Union                       27.11.2004
        (1)                         (2)                                     (3)                        or (4)
   8444 to 8447 Machines of these headings for use in the  Manufacture in which the value of all the
                textile industry                           materials used does not exceed 40 % of
                                                           the ex-works price of the product
ex 8448         Auxiliary machinery for use with           Manufacture in which the value of all the
                machines of headings 8444 and 8445         materials used does not exceed 40 % of
                                                           the ex-works price of the product
   8452         Sewing machines, other than book-
                sewing machines of heading 8440;
                furniture, bases and covers specially
                designed for sewing machines; sewing
                machine needles:
                – Sewing machines (lock stitch only)       Manufacture in which:
                   with heads of a weight not exceeding    — the value of all the materials used
                   16 kg without motor or 17 kg with
                                                               does not exceed 40 % of the ex-
                   motor                                       works price of the product,
                                                           — the value of all the non-originating
                                                               materials used in assembling the
                                                               head (without motor) does not
                                                               exceed the value of all the originating
                                                               materials used, and
                                                           — the thread-tension, crochet and
                                                               zigzag mechanisms used are origi-
                                                               nating
                – Other                                    Manufacture in which the value of all the
                                                           materials used does not exceed 40 % of
                                                           the ex-works price of the product
   8456 to 8466 Machine-tools and machines and their       Manufacture in which the value of all the
                parts and accessories of headings 8456     materials used does not exceed 40 % of
                to 8466                                    the ex-works price of the product
   8469 to 8472 Office machines (for example, type-        Manufacture in which the value of all the
                writers, calculating machines, automatic   materials used does not exceed 40 % of
                data processing machines, duplicating      the ex-works price of the product
                machines, stapling machines)
   8480         Moulding boxes for metal foundry;          Manufacture in which the value of all the
                mould bases; moulding patterns; moulds     materials used does not exceed 50 % of
                for metal (other than ingot moulds),       the ex-works price of the products
                metal carbides, glass, mineral materials,
                rubber or plastics
 ---pagebreak--- 27.11.2004       EN                              Official Journal of the European Union                                              L 352/103
         (1)                       (2)                                      (3)                      or                      (4)
   8482       Ball or roller bearings                      Manufacture:                                Manufacture in which the value of all the
                                                                                                       materials used does not exceed 25 % of the
                                                           — from materials of any heading, except
                                                               that of the product, and                ex-works price of the product
                                                           — in which the value of all the materials
                                                               used does not exceed 40 % of the ex-
                                                               works price of the product
   8484       Gaskets and similar joints of metal          Manufacture in which the value of all the
              sheeting combined with other material        materials used does not exceed 40 % of
              or of two or more layers of metal; sets      the ex-works price of the product
              or assortments of gaskets and similar
              joints, dissimilar in composition, put up
              in pouches, envelopes or similar
              packings; mechanical seals
   8485       Machinery parts, not containing electrical   Manufacture in which the value of all the
              connectors, insulators, coils, contacts or   materials used does not exceed 40 % of
              other electrical features, not specified or  the ex-works price of the product
              included elsewhere in this Chapter
ex Chapter 85 Electrical machinery and equipment and       Manufacture:                                Manufacture in which the value of all the
              parts thereof; sound recorders and repro-    — from materials of any heading, except     materials used does not exceed 30 % of the
              ducers, television image and sound                                                       ex-works price of the product
                                                               that of the product, and
              recorders and reproducers, and parts
              and accessories of such articles; except     — in which the value of all the materials
              for:                                             used does not exceed 40 % of the ex-
                                                               works price of the product
   8501       Electric motors and generators (excluding    Manufacture in which:                       Manufacture in which the value of all the
              generating sets)                             — the value of all the materials used       materials used does not exceed 30 % of the
                                                                                                       ex-works price of the product
                                                               does not exceed 40 % of the ex-
                                                               works price of the product, and
                                                           — within the above limit, the value of
                                                               all the materials of heading 8503
                                                               used does not exceed 10 % of the
                                                               ex-works price of the product
   8502       Electric generating      sets  and   rotary  Manufacture in which:                       Manufacture in which the value of all the
              converters                                   — the value of all the materials used       materials used does not exceed 30 % of the
                                                               does not exceed 40 % of the ex-         ex-works price of the product
                                                               works price of the product, and
                                                           — within the above limit, the value of
                                                               all the materials of headings 8501
                                                               and 8503 used does not exceed
                                                               10 % of the ex-works price of the
                                                               product
 ---pagebreak--- L 352/104      EN                              Official Journal of the European Union                                               27.11.2004
        (1)                       (2)                                     (3)                       or                      (4)
ex 8504     Power supply units for automatic data-       Manufacture in which the value of all the
            processing machines                          materials used does not exceed 40 % of
                                                         the ex-works price of the product
ex 8518     Microphones and stands therefore; loud-      Manufacture in which:                        Manufacture in which the value of all the
            speakers, whether or not mounted in          — the value of all the materials used        materials used does not exceed 25 % of the
            their enclosures; audio-frequency electric       does not exceed 40 % of the ex-          ex-works price of the product
            amplifiers; electric sound amplifier sets        works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   8519     Turntables (record-decks), record-players,   Manufacture in which:                        Manufacture in which the value of all the
            cassette-players and other sound repro-                                                   materials used does not exceed 30 % of the
                                                         — the value of all the materials used
            ducing apparatus, not incorporating a            does not exceed 40 % of the ex-          ex-works price of the product
            sound recording device                           works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   8520     Magnetic tape recorders and other sound      Manufacture in which:                        Manufacture in which the value of all the
            recording apparatus, whether or not          — the value of all the materials used        materials used does not exceed 30 % of the
            incorporating a sound reproducing device         does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   8521     Video      recording      or  reproducing    Manufacture in which:                        Manufacture in which the value of all the
            apparatus, whether or not incorporating                                                   materials used does not exceed 30 % of the
                                                         — the value of all the materials used
            a video tuner                                    does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   8522     Parts and accessories suitable for use       Manufacture in which the value of all the
            solely or principally with the apparatus     materials used does not exceed 40 % of
            of headings 8519 to 8521                     the ex-works price of the product
   8523     Prepared unrecorded media for sound          Manufacture in which the value of all the
            recording or similar recording of other      materials used does not exceed 40 % of
            phenomena, other than products of            the ex-works price of the product
            Chapter 37
 ---pagebreak--- 27.11.2004      EN                             Official Journal of the European Union                                               L 352/105
        (1)                      (2)                                      (3)                       or                      (4)
   8524     Records, tapes and other recorded media
            for sound or other similarly recorded
            phenomena, including matrices and
            masters for the production of records,
            but excluding products of Chapter 37:
            – Matrices and masters          for    the   Manufacture in which the value of all the
               production of records                     materials used does not exceed 40 % of
                                                         the ex-works price of the product
            – Other                                      Manufacture in which:                        Manufacture in which the value of all the
                                                                                                      materials used does not exceed 30 % of the
                                                         — the value of all the materials used
                                                             does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — within the above limit, the value of
                                                             all the materials of heading 8523
                                                             used does not exceed 10 % of the
                                                             ex-works price of the product
   8525     Transmission apparatus for radio-            Manufacture in which:                        Manufacture in which the value of all the
            telephony, radio-telegraphy, radio-broad-    — the value of all the materials used        materials used does not exceed 25 % of the
            casting or television, whether or not            does not exceed 40 % of the ex-          ex-works price of the product
            incorporating reception apparatus or
                                                             works price of the product, and
            sound      recording     or  reproducing
            apparatus; television cameras; still image   — the value of all the non-originating
            video cameras and other video camera             materials used does not exceed the
            recorders; digital cameras                       value of all the originating materials
                                                             used
   8526     Radar apparatus, radio navigational aid      Manufacture in which:                        Manufacture in which the value of all the
            apparatus and radio remote control                                                        materials used does not exceed 25 % of the
                                                         — the value of all the materials used
            apparatus                                        does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   8527     Reception apparatus for radio-telephony,     Manufacture in which:                        Manufacture in which the value of all the
            radio-telegraphy or radio-broadcasting,      — the value of all the materials used        materials used does not exceed 25 % of the
            whether or not combined, in the same             does not exceed 40 % of the ex-          ex-works price of the product
            housing, with sound recording or repro-
                                                             works price of the product, and
            ducing apparatus or a clock
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
 ---pagebreak--- L 352/106      EN                              Official Journal of the European Union                                               27.11.2004
       (1)                      (2)                                       (3)                       or                      (4)
  8528     Reception apparatus for television,           Manufacture in which:                        Manufacture in which the value of all the
           whether or not incorporating radio            — the value of all the materials used        materials used does not exceed 25 % of the
           broadcast receivers or sound or video             does not exceed 40 % of the ex-          ex-works price of the product
           recording or reproducing apparatus;               works price of the product, and
           video monitors and video projectors
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
  8529     Parts suitable for use solely or principally
           with the apparatus of headings 8525 to
           8528:
           – Suitable for use solely or principally      Manufacture in which the value of all the
              with video recording or reproducing        materials used does not exceed 40 % of
              apparatus                                  the ex-works price of the product
           – Other                                       Manufacture in which:                        Manufacture in which the value of all the
                                                         — the value of all the materials used        materials used does not exceed 25 % of the
                                                             does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
  8535 and Electrical apparatus for switching or         Manufacture in which:                        Manufacture in which the value of all the
  8536     protecting electrical circuits, or for        — the value of all the materials used        materials used does not exceed 30 % of the
           making connections to or in electrical            does not exceed 40 % of the ex-          ex-works price of the product
           circuits                                          works price of the product, and
                                                         — within the above limit, the value of
                                                             all the materials of heading 8538
                                                             used does not exceed 10 % of the
                                                             ex-works price of the product
  8537     Boards, panels, consoles, desks, cabinets     Manufacture in which:                        Manufacture in which the value of all the
           and other bases, equipped with two or                                                      materials used does not exceed 30 % of the
                                                         — the value of all the materials used
           more apparatus of heading 8535 or                 does not exceed 40 % of the ex-          ex-works price of the product
           8536, for electric control or the distri-         works price of the product, and
           bution of electricity, including those
           incorporating instruments or apparatus        — within the above limit, the value of
           of Chapter 90, and numerical control              all the materials of heading 8538
           apparatus,     other     than     switching       used does not exceed 10 % of the
           apparatus of heading 8517                         ex-works price of the product
 ---pagebreak--- 27.11.2004      EN                            Official Journal of the European Union                                               L 352/107
        (1)                     (2)                                      (3)                       or                      (4)
ex 8541     Diodes, transistors and similar semi-       Manufacture:                                 Manufacture in which the value of all the
            conductor devices, except wafers not yet    — from materials of any heading, except      materials used does not exceed 25 % of the
            cut into chips                                  that of the product, and                 ex-works price of the product
                                                        — in which the value of all the materials
                                                            used does not exceed 40 % of the ex-
                                                            works price of the product
   8542     Electronic integrated circuits and micro-
            assemblies:
            – Monolithic integrated circuits            Manufacture in which:                        Manufacture in which the value of all the
                                                        — the value of all the materials used        materials used does not exceed 25 % of the
                                                                                                     ex-works price of the product
                                                            does not exceed 40 % of the ex-
                                                            works price of the product, and
                                                        — within the above limit, the value of
                                                            all the materials of headings 8541
                                                            and 8542 used does not exceed
                                                            10 % of the ex-works price of the
                                                            product
                                                        or
                                                        The operation of diffusion (in which inte-
                                                        grated circuits are formed on a semi-
                                                        conductor substrate by the selective
                                                        introduction of an appropriate dopant),
                                                        whether or not assembled and/or tested
                                                        in a country other than those specified in
                                                        Articles 3 and 4
            – Other                                     Manufacture in which:                        Manufacture in which the value of all the
                                                        — the value of all the materials used        materials used does not exceed 25 % of the
                                                            does not exceed 40 % of the ex-          ex-works price of the product
                                                            works price of the product, and
                                                        — within the above limit, the value of
                                                            all the materials of headings 8541
                                                            and 8542 used does not exceed
                                                            10 % of the ex-works price of the
                                                            product
   8544     Insulated (including enamelled or           Manufacture in which the value of all the
            anodised) wire, cable (including coaxial    materials used does not exceed 40 % of
            cable) and other insulated electric         the ex-works price of the product
            conductors, whether or not fitted with
            connectors; optical fibre cables, made
            up of individually sheathed fibres,
            whether or not assembled with electric
            conductors or fitted with connectors
   8545     Carbon electrodes, carbon brushes, lamp     Manufacture in which the value of all the
            carbons, battery carbons and other          materials used does not exceed 40 % of
            articles of graphite or other carbon,       the ex-works price of the product
            with or without metal, of a kind used
            for electrical purposes
 ---pagebreak--- L 352/108         EN                               Official Journal of the European Union                                              27.11.2004
         (1)                        (2)                                       (3)                      or                      (4)
   8546       Electrical insulators of any material          Manufacture in which the value of all the
                                                             materials used does not exceed 40 % of
                                                             the ex-works price of the product
   8547       Insulating fittings for electrical machines,   Manufacture in which the value of all the
              appliances or equipment, being fittings        materials used does not exceed 40 % of
              wholly of insulating materials apart           the ex-works price of the product
              from any minor components of metal
              (for example, threaded sockets) incor-
              porated during moulding solely for
              purposes of assembly, other than insu-
              lators of heading 8546; electrical
              conduit tubing and joints therefor, of
              base metal lined with insulating material
   8548       Waste and scrap of primary cells, primary      Manufacture in which the value of all the
              batteries and electric accumulators; spent     materials used does not exceed 40 % of
              primary cells, spent primary batteries and     the ex-works price of the product
              spent electric accumulators; electrical
              parts of machinery or apparatus, not
              specified or included elsewhere in this
              Chapter
ex Chapter 86 Railway or tramway locomotives, rolling-       Manufacture in which the value of all the
              stock and parts thereof; railway or            materials used does not exceed 40 % of
              tramway track fixtures and fittings and        the ex-works price of the product
              parts thereof; mechanical (including
              electro-mechanical)       traffic  signalling
              equipment of all kinds; except for:
   8608       Railway or tramway track fixtures and          Manufacture:                                Manufacture in which the value of all the
              fittings; mechanical (including electrome-     — from materials of any heading, except     materials used does not exceed 30 % of the
              chanical) signalling, safety or traffic            that of the product, and                ex-works price of the product
              control      equipment        for   railways,
              tramways, roads, inland waterways,             — in which the value of all the materials
              parking facilities, port installations or          used does not exceed 40 % of the ex-
              airfields; parts of the foregoing                  works price of the productr
ex Chapter 87 Vehicles other than railway or tramway         Manufacture in which the value of all the
              rolling-stock, and parts and accessories       materials used does not exceed 40 % of
              thereof; except for:                           the ex-works price of the product
   8709       Works trucks, self-propelled, not fitted       Manufacture:                                Manufacture in which the value of all the
              with lifting or handling equipment, of         — from materials of any heading, except     materials used does not exceed 30 % of the
              the type used in factories, warehouses,                                                    ex-works price of the product
                                                                 that of the product, and
              dock areas or airports for short distance
              transport of goods; tractors of the type       — in which the value of all the materials
              used on railway station platforms; parts           used does not exceed 40 % of the ex-
              of the foregoing vehicles                          works price of the product
 ---pagebreak--- 27.11.2004       EN                            Official Journal of the European Union                                              L 352/109
        (1)                     (2)                                      (3)                       or                      (4)
   8710     Tanks and other armoured fighting            Manufacture:                                Manufacture in which the value of all the
            vehicles, motorized, whether or not          — from materials of any heading, except     materials used does not exceed 30 % of the
            fitted with weapons, and parts of such                                                   ex-works price of the product
                                                            that of the product, and
            vehicles
                                                         — in which the value of all the materials
                                                            used does not exceed 40 % of the ex-
                                                            works price of the product
   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 cm3                     Manufacture in which:                       Manufacture in which the value of all the
                                                         — the value of all the materials used       materials used does not exceed 20 % of the
                                                            does not exceed 40 % of the ex-          ex-works price of the product
                                                            works price of the product, and
                                                         — the value of all the non-originating
                                                            materials used does not exceed the
                                                            value of all the originating materials
                                                            used
            – – Exceeding 50 cm3                         Manufacture in which:                       Manufacture in which the value of all the
                                                         — the value of all the materials used       materials used does not exceed 25 % of the
                                                            does not exceed 40 % of the ex-          ex-works price of the product
                                                            works price of the product, and
                                                         — the value of all the non-originating
                                                            materials used does not exceed the
                                                            value of all the originating materials
                                                            used
            – Other                                      Manufacture in which:                       Manufacture in which the value of all the
                                                         — the value of all the materials used       materials used does not exceed 30 % of the
                                                            does not exceed 40 % of the ex           ex-works price of the product
                                                            works price of the product, and
                                                         — the value of all the non originating
                                                            materials used does not exceed the
                                                            value of all the originating materials
                                                            used
ex 8712     Bicycles without ball bearings               Manufacture from materials of any           Manufacture in which the value of all the
                                                         heading, except those of heading 8714       materials used does not exceed 30 % of the
                                                                                                     ex-works price of the product
 ---pagebreak--- L 352/110        EN                              Official Journal of the European Union                                              27.11.2004
         (1)                      (2)                                      (3)                       or                      (4)
   8715       Baby carriages and parts thereof             Manufacture:                                Manufacture in which the value of all the
                                                           — from materials of any heading, except     materials used does not exceed 30 % of the
                                                              that of the product, and                 ex-works price of the product
                                                           — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
   8716       Trailers and semi-trailers; other vehicles,  Manufacture:                                Manufacture in which the value of all the
              not mechanically propelled; parts thereof    — from materials of any heading, except     materials used does not exceed 30 % of the
                                                                                                       ex-works price of the product
                                                              that of the product, and
                                                           — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
ex Chapter 88 Aircraft, spacecraft, and parts thereof;     Manufacture from materials of any           Manufacture in which the value of all the
              except for:                                  heading, except that of the product         materials used does not exceed 40 % of the
                                                                                                       ex-works price of the product
ex 8804       Rotochutes                                   Manufacture from materials of any           Manufacture in which the value of all the
                                                           heading, including other materials of       materials used does not exceed 40 % of the
                                                           heading 8804                                ex-works price of the product
   8805       Aircraft launching gear; deck-arrestor or    Manufacture from materials of any           Manufacture in which the value of all the
              similar gear; ground flying trainers; parts  heading, except that of the product         materials used does not exceed 30 % of the
              of the foregoing articles                                                                ex-works price of the product
   Chapter 89 Ships, boats and floating structures         Manufacture from materials of any           Manufacture in which the value of all the
                                                           heading, except that of the product.        materials used does not exceed 40 % of the
                                                           However, hulls of heading 8906 may          ex-works price of the product
                                                           not be used
ex Chapter 90 Optical, photographic, cinematographic,      Manufacture:                                Manufacture in which the value of all the
              measuring, checking, precision, medical      — from materials of any heading, except     materials used does not exceed 30 % of the
              or surgical instruments and apparatus;                                                   ex-works price of the product
                                                              that of the product, and
              parts and accessories thereof; except for:
                                                           — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product
 ---pagebreak--- 27.11.2004      EN                              Official Journal of the European Union                                                L 352/111
        (1)                       (2)                                      (3)                        or                      (4)
   9001     Optical fibres and optical fibre bundles;     Manufacture in which the value of all the
            optical fibre cables other than those of      materials used does not exceed 40 % of
            heading 8544; sheets and plates of            the ex-works price of the product
            polarising material; lenses (including
            contact lenses), prisms, mirrors and
            other optical elements, of any material,
            unmounted, other than such elements
            of glass not optically worked
   9002     Lenses, prisms, mirrors and other optical     Manufacture in which the value of all the
            elements, of any material, mounted,           materials used does not exceed 40 % of
            being parts of or fittings for instruments    the ex-works price of the product
            or apparatus, other than such elements of
            glass not optically worked
   9004     Spectacles, goggles and the            like,  Manufacture in which the value of all the
            corrective, protective or other               materials used does not exceed 40 % of
                                                          the ex-works price of the product
ex 9005     Binoculars,    monoculars, other optical      Manufacture:                                  Manufacture in which the value of all the
            telescopes,    and mountings therefor,        — from materials of any heading, except       materials used does not exceed 30 % of the
            except for    astronomical refracting tele-                                                 ex-works price of the product
                                                              that of the product,
            scopes and    mountings therefor
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product, and
                                                          — in which the value of all the non-
                                                              originating materials used does not
                                                              exceed the value of all the originating
                                                              materials used
ex 9006     Photographic (other than cinemato-            Manufacture:                                  Manufacture in which the value of all the
            graphic) cameras; photographic flashlight     — from materials of any heading, except       materials used does not exceed 30 % of the
            apparatus and flashbulbs other than elec-         that of the product,                      ex-works price of the product
            trically ignited flashbulbs
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product, and
                                                          — in which the value of all the non-
                                                              originating materials used does not
                                                              exceed the value of all the originating
                                                              materials used
   9007     Cinematographic cameras and projectors,       Manufacture:                                  Manufacture in which the value of all the
            whether or not incorporating sound            — from materials of any heading, except       materials used does not exceed 30 % of the
            recording or reproducing apparatus                                                          ex-works price of the product
                                                              that of the product,
                                                          — in which the value of all the materials
                                                              used does not exceed 40 % of the ex-
                                                              works price of the product, and
                                                          — in which the value of all the non-
                                                              originating materials used does not
                                                              exceed the value of all the originating
                                                              materials used
 ---pagebreak--- L 352/112       EN                                  Official Journal of the European Union                                                27.11.2004
        (1)                        (2)                                         (3)                        or                      (4)
   9011     Compound           optical        microscopes,    Manufacture:                                  Manufacture in which the value of all the
            including those for photomicrography,             — from materials of any heading, except       materials used does not exceed 30 % of the
            cinephotomicrography or micropro-                     that of the product,                      ex-works price of the product
            jection
                                                              — in which the value of all the materials
                                                                  used does not exceed 40 % of the ex-
                                                                  works price of the product, and
                                                              — in which the value of all the non-
                                                                  originating materials used does not
                                                                  exceed the value of all the originating
                                                                  materials used
ex 9014     Other navigational         instruments     and    Manufacture in which the value of all the
            appliances                                        materials used does not exceed 40 % of
                                                              the ex-works price of the product
   9015     Surveying (including photogrammetrical            Manufacture in which the value of all the
            surveying), hydrographic, oceanographic,          materials used does not exceed 40 % of
            hydrological,        meteorological          or   the ex-works price of the product
            geophysical instruments and appliances,
            excluding compasses; rangefinders
   9016     Balances of a sensitivity of 5 cg or better,      Manufacture in which the value of all the
            with or without weights                           materials used does not exceed 40 % of
                                                              the ex-works price of the product
   9017     Drawing, marking-out or mathematical              Manufacture in which the value of all the
            calculating instruments (for example,             materials used does not exceed 40 % of
            drafting       machines,         pantographs,     the ex-works price of the product
            protractors, drawing sets, slide rules,
            disc     calculators);     instruments      for
            measuring length, for use in the hand
            (for example, measuring rods and tapes,
            micrometers, callipers), not specified or
            included elsewhere in this chapter
   9018     Instruments and appliances used in
            medical, surgical, dental or veterinary
            sciences,       including         scintigraphic
            apparatus,        other        electro-medical
            apparatus and sight-testing instruments:
            – Dentists' chairs incorporating dental           Manufacture from materials of any             Manufacture in which the value of all the
               appliances or dentists' spittoons              heading, including other materials of         materials used does not exceed 40 % of the
                                                              heading 9018                                  ex-works price of the product
            – Other                                           Manufacture:                                  Manufacture in which the value of all the
                                                              — from materials of any heading, except       materials used does not exceed 25 % of the
                                                                  that of the product, and                  ex-works price of the product
                                                              — in which the value of all the materials
                                                                  used does not exceed 40 % of the ex-
                                                                  works price of the product
 ---pagebreak--- 27.11.2004      EN                               Official Journal of the European Union                                              L 352/113
        (1)                       (2)                                       (3)                      or                      (4)
   9019     Mechano-therapy appliances; massage            Manufacture:                                Manufacture in which the value of all the
            apparatus; psychological aptitude-testing                                                  materials used does not exceed 25 % of the
                                                           — from materials of any heading, except
            apparatus; ozone therapy, oxygen                   that of the product, and                ex-works price of the product
            therapy, aerosol therapy, artificial
            respiration      or     other    therapeutic   — in which the value of all the materials
            respiration apparatus                              used does not exceed 40 % of the ex-
                                                               works price of the product
   9020     Other breathing appliances and gas             Manufacture:                                Manufacture in which the value of all the
            masks, excluding protective masks              — from materials of any heading, except     materials used does not exceed 25 % of the
            having neither mechanical parts nor                that of the product, and                ex-works price of the product
            replaceable filters
                                                           — in which the value of all the materials
                                                               used does not exceed 40 % of the ex-
                                                               works price of the product
   9024     Machines and appliances for testing the        Manufacture in which the value of all the
            hardness, strength, compressibility, elas-     materials used does not exceed 40 % of
            ticity or other mechanical properties of       the ex-works price of the product
            materials (for example, metals, wood,
            textiles, paper, plastics)
   9025     Hydrometers and similar floating               Manufacture in which the value of all the
            instruments, thermometers, pyrometers,         materials used does not exceed 40 % of
            barometers,          hygrometers        and    the ex-works price of the product
            psychrometers, recording or not, and
            any combination of these instruments
   9026     Instruments and apparatus for measuring        Manufacture in which the value of all the
            or checking the flow, level, pressure or       materials used does not exceed 40 % of
            other variables of liquids or gases (for       the ex-works price of the product
            example, flow meters, level gauges,
            manometers, heat meters), excluding
            instruments and apparatus of heading
            9014, 9015, 9028 or 9032
   9027     Instruments and apparatus for physical or      Manufacture in which the value of all the
            chemical analysis (for example, polari-        materials used does not exceed 40 % of
            meters, refractometers, spectrometers,         the ex-works price of the product
            gas or smoke analysis apparatus);
            instruments        and     apparatus     for
            measuring       or     checking    viscosity,
            porosity, expansion, surface tension or
            the like; instruments and apparatus for
            measuring or checking quantities of
            heat, sound or light (including exposure
            meters); microtomes
 ---pagebreak--- L 352/114         EN                           Official Journal of the European Union                                               27.11.2004
         (1)                      (2)                                     (3)                       or                      (4)
   9028       Gas, liquid or electricity supply or
              production meters, including calibrating
              meters therefor:
              – Parts and accessories                    Manufacture in which the value of all the
                                                         materials used does not exceed 40 % of
                                                         the ex-works price of the product
              – Other                                    Manufacture in which:                        Manufacture in which the value of all the
                                                         — the value of all the materials used        materials used does not exceed 30 % of the
                                                             does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   9029       Revolution       counters,    production   Manufacture in which the value of all the
              counters,     taximeters,   mileometers,   materials used does not exceed 40 % of
              pedometers and the like; speed indicators  the ex-works price of the product
              and tachometers, other than those of
              heading 9014 or 9015; stroboscopes
   9030       Oscilloscopes, spectrum analysers and      Manufacture in which the value of all the
              other instruments and apparatus for        materials used does not exceed 40 % of
              measuring or checking electrical quan-     the ex-works price of the product
              tities, excluding meters of heading
              9028; instruments and apparatus for
              measuring or detecting alpha, beta,
              gamma, X-ray, cosmic or other ionising
              radiations
   9031       Measuring or checking instruments,         Manufacture in which the value of all the
              appliances and machines, not specified     materials used does not exceed 40 % of
              or included elsewhere in this chapter;     the ex-works price of the product
              profile projectors
   9032       Automatic regulating or       controlling  Manufacture in which the value of all the
              instruments and apparatus                  materials used does not exceed 40 % of
                                                         the ex-works price of the product
   9033       Parts and accessories (not specified or    Manufacture in which the value of all the
              included elsewhere in this chapter) for    materials used does not exceed 40 % of
              machines, appliances, instruments or       the ex-works price of the product
              apparatus of Chapter 90
ex Chapter 91 Clocks and watches and parts thereof;      Manufacture in which the value of all the
              except for:                                materials used does not exceed 40 % of
                                                         the ex-works price of the product
 ---pagebreak--- 27.11.2004      EN                             Official Journal of the European Union                                               L 352/115
        (1)                      (2)                                      (3)                       or                      (4)
   9105     Other clocks                                 Manufacture in which:                        Manufacture in which the value of all the
                                                                                                      materials used does not exceed 30 % of the
                                                         — the value of all the materials used
                                                             does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   9109     Clock      movements,     complete    and    Manufacture in which:                        Manufacture in which the value of all the
            assembled                                    — the value of all the materials used        materials used does not exceed 30 % of the
                                                             does not exceed 40 % of the ex-          ex-works price of the product
                                                             works price of the product, and
                                                         — the value of all the non-originating
                                                             materials used does not exceed the
                                                             value of all the originating materials
                                                             used
   9110     Complete watch or clock movements,           Manufacture in which:                        Manufacture in which the value of all the
            unassembled or partly assembled              — the value of all the materials used        materials used does not exceed 30 % of the
            (movement sets); incomplete watch or             does not exceed 40 % of the ex-          ex-works price of the product
            clock movements, assembled; rough                works price of the product, and
            watch or clock movements
                                                         — within the above limit, the value of
                                                             all the materials of heading 9114
                                                             used does not exceed 10 % of the
                                                             ex-works price of the product
   9111     Watch cases and parts thereof                Manufacture:                                 Manufacture in which the value of all the
                                                         — from materials of any heading, except      materials used does not exceed 30 % of the
                                                                                                      ex-works price of the product
                                                             that of the product, and
                                                         — in which the value of all the materials
                                                             used does not exceed 40 % of the ex-
                                                             works price of the product
   9112     Clock cases and cases of a similar type      Manufacture:                                 Manufacture in which the value of all the
            for other goods of this chapter, and parts   — from materials of any heading, except      materials used does not exceed 30 % of the
            thereof                                                                                   ex-works price of the product
                                                             that of the product, and
                                                         — in which the value of all the materials
                                                             used does not exceed 40 % of the ex-
                                                             works price of the product
   9113     Watch straps, watch bands and watch
            bracelets, and parts thereof:
            – Of base metal, whether or not gold- or     Manufacture in which the value of all the
               silver-plated, or of metal clad with      materials used does not exceed 40 % of
               precious metal                            the ex-works price of the product
            – Other                                      Manufacture in which the value of all the
                                                         materials used does not exceed 50 % of
                                                         the ex-works price of the products
 ---pagebreak--- L 352/116        EN                             Official Journal of the European Union                                               27.11.2004
         (1)                       (2)                                    (3)                        or                      (4)
   Chapter 92 Musical instruments; parts and acces-       Manufacture in which the value of all the
              sories of such articles                     materials used does not exceed 40 % of
                                                          the ex-works price of the product
   Chapter 93 Arms and ammunition; parts and acces-       Manufacture in which the value of all the
              sories thereof                              materials used does not exceed 50 % of
                                                          the ex-works price of the products
ex Chapter 94 Furniture; bedding, mattresses, mattress    Manufacture from materials of any            Manufacture in which the value of all the
              supports, cushions and similar stuffed      heading, except that of the product          materials used does not exceed 40 % of the
              furnishings; lamps and lighting fittings,                                                ex-works price of the product
              not elsewhere specified or included; illu-
              minated signs, illuminated name-plates
              and the like; prefabricated buildings;
              except for:
ex 9401 and   Base metal furniture, incorporating         Manufacture from materials of any            Manufacture in which the value of all the
ex 9403       unstuffed cotton cloth of a weight of       heading, except that of the product          materials used does not exceed 40 % of the
              300 g/m2 or less                            or                                           ex-works price of the product
                                                          Manufacture from cotton cloth already
                                                          made up in a form ready for use with
                                                          materials of heading 9401 or 9403,
                                                          provided that:
                                                          — the value of the cloth does not exceed
                                                              25 % of the ex-works price of the
                                                              product, and
                                                          — all the other materials used are origi-
                                                              nating and are classified in a heading
                                                              other than heading 9401 or 9403
   9405       Lamps and lighting fittings including       Manufacture in which the value of all the
              searchlights and spotlights and parts       materials used does not exceed 50 % of
              thereof, not elsewhere specified or         the ex-works price of the products
              included; illuminated signs, illuminated
              name-plates and the like, having a perma-
              nently 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 % of
                                                          the ex-works price of the products
ex Chapter 95 Toys, games and sports requisites; parts    Manufacture from materials of any
              and accessories thereof; except for:        heading, except that of the product
 ---pagebreak--- 27.11.2004       EN                              Official Journal of the European Union                      L 352/117
         (1)                      (2)                                       (3)                       or (4)
   9503       Other toys; reduced-size (‘scale’) models    Manufacture:
              and similar recreational models, working     — from materials of any heading, except
              or not; puzzles of all kinds
                                                               that of the product, and
                                                           — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
ex 9506       Golf clubs and parts thereof                 Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, roughly-shaped blocks for
                                                           making golf-club heads may be used
ex Chapter 96 Miscellaneous     manufactured     articles; Manufacture from materials of any
              except for:                                  heading, except that of the product
ex 9601 and   Articles of animal, vegetable or mineral     Manufacture from ‘worked’ carving
ex 9602       carving materials                            materials of the same heading as the
                                                           product
ex 9603       Brooms and brushes (except for besoms        Manufacture in which the value of all the
              and the like and brushes made from           materials used does not exceed 50 % of
              marten or squirrel hair), hand-operated      the ex-works price of the products
              mechanical      floor    sweepers,      not
              motorized, paint pads and rollers,
              squeegees and mops
   9605       Travel sets for personal toilet, sewing or   Each item in the set must satisfy the rule
              shoe or clothes cleaning                     which would apply to it if it were not
                                                           included in the set. However, non-origi-
                                                           nating articles may be incorporated,
                                                           provided that their total value does not
                                                           exceed 15 % of the ex-works price of the
                                                           set
   9606       Buttons, press-fasteners, snap-fasteners     Manufacture:
              and press-studs, button moulds and           — from materials of any heading, except
              other parts of these articles; button            that of the product, and
              blanks
                                                           — in which the value of all the materials
                                                               used does not exceed 50 % of the ex-
                                                               works price of the product
 ---pagebreak--- L 352/118                    EN                                   Official Journal of the European Union                                                           27.11.2004
          (1)                                   (2)                                           (3)                            or                          (4)
9608                     Ball-point pens; felt-tipped and other              Manufacture from materials of any
                         porous-tipped pens and markers;                     heading, except that of the product.
                         fountain pens, stylograph pens and                  However, nibs or nib-points of the
                         other pens; duplicating stylos; propelling          same heading as the product may be used
                         or sliding pencils; pen-holders, pencil-
                         holders and similar holders; parts
                         (including caps and clips) of the
                         foregoing articles, other than those of
                         heading 9609
9612                     Typewriter or similar ribbons, inked or             Manufacture:
                         otherwise        prepared        for      giving
                                                                             — from materials of any heading, except
                         impressions, whether or not on spools                   that of the product, and
                         or in cartridges; ink-pads, whether or
                         not inked, with or without boxes                    — in which the value of all the materials
                                                                                 used does not exceed 50 % of the ex-
                                                                                 works price of the product
ex 9613                  Lighters with piezo-igniter                         Manufacture in which the value of all the
                                                                             materials of heading 9613 used does not
                                                                             exceed 30 % of the ex-works price of the
                                                                             product
ex 9614                  Smoking pipes and pipe bowls                        Manufacture from roughly-shaped blocks
    Chapter 97           Works of art, collectors' pieces and                Manufacture from materials of any
                         antiques                                            heading, except that of the product
(1) For the special conditions relating to ‘specific processes’, see Introductory notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring
     preparations, provided that they are not classified in another heading in Chapter 32.
(4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
     hand, this restriction only applies to that group of materials which predominates by weight in the product.
(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
     Hazefactor), is less than 2 %.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.
 8
( ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
     see Introductory note 6.
(11) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
 12
( ) This rule shall apply until 31.12.2005.
 ---pagebreak--- 27.11.2004         EN                               Official Journal of the European Union                                        L 352/119
                                                                   ANNEX III
                     Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
           Printing instructions
           1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
              allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
              25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
              chemical means apparent to the eye.
           2. The competent authorities of the Member States of the Community and of Switzerland may reserve the right to print
              the forms themselves or may have them printed by approved printers. In the latter case, each form must include a
              reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer
              can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
 ---pagebreak--- L 352/120 EN Official Journal of the European Union 27.11.2004 ---pagebreak--- 27.11.2004              EN                            Official Journal of the European Union                                            L 352/121
                                                                       NOTES
1. Certificate 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 certificate 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 precede 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--- L 352/122 EN Official Journal of the European Union 27.11.2004 ---pagebreak--- 27.11.2004 EN Official Journal of the European Union L 352/123 ---pagebreak--- L 352/124          EN                              Official Journal of the European Union                                            27.11.2004
                                                                   ANNEX IV
                                                        Text of the invoice declaration
          The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
          the footnotes do not have to be reproduced.
                                                                English version
          The exporter of the products covered by this document (customs authorization No … (1)) declares that, except where
          otherwise clearly indicated, these products are of … (2) preferential origin.
                                                                Spanish version
          El exportador de los productos incluidos en el presente documento [autorización aduanera no … (1)] declara que, salvo
          indicación en sentido contrario, estos productos gozan de un origen preferencial … (2)
                                                                Danish version
          Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at
          varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2)
                                                                German version
          Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht,
          erklärt, dass diese Waren, soweit nichts anderes angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.
                                                                 Greek version
          Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ' αριθ. … (1)] δηλώνει ότι, εκτός εάν
          δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).
                                                                 French version
          L'exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication
          claire du contraire, ces produits ont l'origine préférentielle … (2).
                                                                 Italian version
          L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiara che, salvo
          indicazione contraria, le merci sono di origine preferenziale … (2).
                                                                 Dutch version
          De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat,
          behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).
                                                              Portuguese version
          O abaixo assinado, exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)], declara
          que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
 ---pagebreak--- 27.11.2004                 EN                                                         Official Journal of the European Union                                                                                                                     L 352/125
                                                                                                              Finnish version
           Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole
           selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).
                                                                                                             Swedish version
           Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor,
           om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).
           ................................................................................................................................................................................................................................. (3)
                                                                                                                 (Place and date)
           ................................................................................................................................................................................................................................. (4)
                       (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
           (1) When the invoice declaration is made out by an approval exporter, the authorisation number of the approved exporter must be entered
                 in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
                 space left blank.
            2
           ( ) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
                 Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
           (3) These indications may be omitted if the information is contained on the document itself.
            4
           ( ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
 ---pagebreak--- L 352/126         EN                             Official Journal of the European Union                                             27.11.2004
                                                                 ANNEX V
          List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply, listed in the
                                                   order of HS Chapters and headings
             Chapter 1
             Chapter 2
             Chapter 3
             0401 and 0402
          ex 0403               Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and
                                cream, whether or not concentrated or containing added sugar or other sweetening matter
             0404 to 0410
             0504
             0511
             Chapter 6
             0701 to 0709
          ex 0710               Vegetables except sweet corn of heading 0704 40 00 (uncooked or cooked by steaming or boiling
                                in water), frozen
          ex 0711               Vegetables, except sweet corn of heading 0711 90 30, provisionally preserved (for example, by
                                sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable
                                in that state for immediate consumption
             0712 to 0714
             Chapter 8
          ex Chapter 9          Coffee, tea, and spices, excluding maté of heading 0903
             Chapter 10
             Chapter 11
             Chapter 12
          ex 1302               Pectic substances, pectinates and pectates
             1501 to 1514
          ex 1515 —             Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions,
                                whether or not refined, but not chemically modified
          ex 1516 —             Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-
                                esterified, re-esterified or elaidinised, whether or not refined, but not further prepared,
                                excluding hydrogenated castor oil known as ‘opal-wax’
          ex 1517 and
          ex 1518 —             Margarines, imitation lard and other prepared edible fats
          ex 1522 —             Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding
                                degras
             Chapter 16
             1701
          ex 1702 —             Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
                                form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether
                                or not mixed with natural honey; caramel excluding that of headings
                                1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10
             1703
             1801 and 1802
 ---pagebreak--- 27.11.2004        EN                        Official Journal of the European Union                                             L 352/127
           ex 1902 —        Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other
                            aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats
                            of all kinds
           ex 2001 —        Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet
                            peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid
              2002 and 2003
           ex 2004 —        Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other
                            than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and
                            sweetcorn
           ex 2005 —        Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
                            than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and
                            sweetcorn
              2006 and 2007
           ex 2008 —        Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not
                            containing added sugar or other sweetening matter or spirit, not elsewhere specified or included,
                            excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of
                            plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similar
                            edible parts of plants
              2009
           ex 2106 —        Flavoured and coloured sugar syrups
              2204
              2206
           ex 2207 —        Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained
                            from agricultural produce listed here
           ex 2208 —        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained
                            from agricultural produce listed here.
              2209
              Chapter 23
              2401
              4501
              5301 and 5302
 ---pagebreak--- L 352/128         EN                          Official Journal of the European Union                                         27.11.2004
                                                     JOINT DECLARATION
                                           concerning the Principality of Andorra
          1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised
              System shall be accepted by Switzerland as originating in the Community within the meaning of this
              Agreement.
          2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-
              mentioned products.
                                                     JOINT DECLARATION
                                           concerning the Republic of San Marino
          1. Products originating in the Republic of San Marino shall be accepted by Switzerland as originating in the
              Community within the meaning of this Agreement.
          2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-
              mentioned products.
                                                     JOINT DECLARATION
          concerning the review of the changes to the origin rules as a result of the amendments to the
                                                        Harmonised System
          Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced
          by Decision No 0000/2004 alter the substance of any rule existing prior to Decision 0000/2004, 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 2004, 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 0000/2004.
          In any case the Joint Committee shall decide to restore, or not to restore, the substance 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 2002 can be reimbursed.