CELEX: 22013A0226(01)
Language: en
Date: 2011-06-15 00:00:00
Title: Regional Convention on pan-Euro-Mediterranean preferential rules of origin

L 54/4         EN                               Official Journal of the European Union                              26.2.2013
                                                     REGIONAL CONVENTION
                                    on pan-Euro-Mediterranean preferential rules of origin
       THE EUROPEAN UNION,
       ICELAND,
       THE PRINCIPALITY OF LIECHTENSTEIN,
       THE KINGDOM OF NORWAY,
       THE SWISS CONFEDERATION,
       hereinafter referred to as ‘the EFTA States’,
       THE PEOPLE’S DEMOCRATIC REPUBLIC OF ALGERIA,
       THE ARAB REPUBLIC OF EGYPT,
       THE STATE OF ISRAEL,
       THE HASHEMITE KINGDOM OF JORDAN,
       THE REPUBLIC OF LEBANON,
       THE KINGDOM OF MOROCCO,
       THE PALESTINE LIBERATION ORGANISATION FOR THE BENEFIT OF THE PALESTINIAN AUTHORITY OF THE WEST
       BANK AND THE GAZA STRIP,
       THE SYRIAN ARAB REPUBLIC,
       THE REPUBLIC OF TUNISIA,
       THE REPUBLIC OF TURKEY,
       hereinafter referred to as ‘the participants in the Barcelona Process’,
       THE REPUBLIC OF ALBANIA,
       BOSNIA AND HERZEGOVINA,
       THE REPUBLIC OF CROATIA,
       THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,
       MONTENEGRO,
       THE REPUBLIC OF SERBIA
       AS WELL AS KOSOVO (UNDER RESOLUTION 1244(1999) OF THE UNITED NATIONS SECURITY COUNCIL),
       hereinafter referred to as ‘the participants in the European Union’s Stabilisation and Association Process’,
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              THE KINGDOM OF DENMARK IN RESPECT OF THE FAROE ISLANDS,
              hereinafter referred to as ‘the Faroe Islands’,
              hereinafter referred to together as the ‘Contracting Parties’,
              CONSIDERING the pan-Euro-Mediterranean system of cumulation of origin, which is made up of a network of Free Trade
              Agreements and provides for identical rules of origin allowing for diagonal cumulation,
              CONSIDERING the possible future extension of the geographical scope of diagonal cumulation to neighbouring countries
              and territories,
              CONSIDERING the difficulties in the management of the current network of bilateral protocols on rules of origin among
              the countries or territories of the pan-Euro-Mediterranean zone, it is desirable to transpose the existing bilateral systems
              on rules of origin into a multilateral framework, without prejudice to the principles laid down in the relevant agreements
              or any other related bilateral agreements,
              CONSIDERING that any amendment to a protocol on rules of origin applicable between two partner countries of the
              pan-Euro-Mediterranean zone implies identical amendments to each and every protocol applicable within the zone,
              CONSIDERING that the rules of origin will need to be amended in order to better respond to the economic reality,
              CONSIDERING the idea to base cumulation of origin on a single legal instrument in the form of a regional convention
              on preferential rules of origin, to which the individual free trade agreements applicable between the countries of the zone
              would refer,
              CONSIDERING that the following regional Convention does not lead overall to a less favourable situation than in the
              previous relation between the free trade partners which apply the pan-euro or pan-euro-med cumulation,
              CONSIDERING that the idea of a regional convention on preferential rules of origin for the pan-Euro-Mediterranean zone
              received the support of the Euro-Med Trade Ministers during their meeting in Lisbon on 21 October 2007,
              CONSIDERING that a main objective of a single regional convention is to move towards the application of identical rules
              of origin for the purpose of cumulation of origin for goods traded between all Contracting Parties,
              HAVE DECIDED to conclude the following Convention:
                                PART I                                            3.    The following are Contracting Parties to this Convention:
                      GENERAL PROVISIONS
                               Article 1                                          — the European Union,
1.     This Convention lays down provisions on the origin of
goods traded under the relevant Agreements concluded between
                                                                                  — the EFTA States as listed in the Preamble,
the Contracting Parties.
                                                                                  — the Kingdom of Denmark in respect of the Faroe Islands,
2.     The concept of ‘originating products’ and the methods of
administrative cooperation relating thereto are set out in the
Appendixes to this Convention.                                                    — the participants in the Barcelona Process as listed in the
                                                                                      Preamble,
Appendix I sets out general rules for the definition of the                       — the participants in the European Union’s Stabilisation and
concept of originating products and the methods of adminis­                           Association Process as listed in the Preamble.
trative cooperation.
                                                                                  With respect to the European Union, this Convention shall
                                                                                  apply to the territory in which the Treaty on European Union
Appendix II sets out special provisions applicable between                        is applicable, as defined in Article 52 of that Treaty and
certain Contracting Parties and derogating from the provisions                    Article 355 of the Treaty of the Functioning of the European
laid down in Appendix I.                                                          Union.
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                               Article 2                                  (b) invitations to third parties to accede to this Convention in
                                                                               accordance with Article 5;
For the purposes of this Convention:
                                                                          (c) transitional measures required in the case of the accession of
(1) ‘Contracting Party’ means those listed in Article 1(3);
                                                                               new Contracting Parties.
(2) ‘third party’ means any neighbouring country or territory
     which is not a Contracting Party,                                    Decisions referred to in this paragraph shall be put into effect
                                                                          by the Contracting Parties in accordance with their own legis­
                                                                          lation.
(3) ‘relevant Agreement’ means a free trade agreement between
     two or more Contracting Parties, which refers to this
     Convention.                                                          4.     If a representative of a Contracting Party in the Joint
                                                                          Committee has accepted a decision subject to the fulfilment
                                                                          of fundamental legal requirements, the decision shall enter
                               PART II                                    into force, if no date is contained therein, on the first day of
                                                                          the second month after the lifting of the reservation is notified.
                      THE JOINT COMMITTEE
                               Article 3
                                                                                                        PART III
1.     A Joint Committee is hereby established in which each
                                                                                           ACCESSION OF THIRD PARTIES
Contracting Party shall be represented.
                                                                                                       Article 5
2.     The Joint Committee shall act by unanimity, without                1.     A third party may become a Contracting Party to this
prejudice to Article 5(4).                                                Convention, provided that the candidate country or territory
                                                                          has a free trade agreement in force, providing for preferential
3.     The Joint Committee shall meet whenever necessary, but             rules of origin, with at least one of the Contracting Parties.
at least once a year. Any Contracting Party may request that a
meeting be held.                                                          2.     A third party shall submit a written request for accession
                                                                          to the depositary.
4.     The Joint Committee shall adopt its own rules of
procedure, which shall, inter alia, contain provisions for                3.     The depositary shall submit the request to the Joint
convening meetings and for the designation of the chairperson             Committee for its consideration.
and his term of office.
                                                                          4.     The decision of the Joint Committee inviting a third party
5.     The Joint Committee may decide to set up any sub-                  to accede to this Convention shall be sent to the depositary,
committee or working group that can assist it in carrying out             which shall, within two months, forward it, together with a text
its duties.                                                               of the Convention in force on that date, to the requesting third
                                                                          party. One single Contracting Party may not oppose that
                               Article 4                                  decision.
1.     It shall be the responsibility of the Joint Committee to
administer this Convention and ensure its proper implemen­                5.     A third party invited to become a Contracting Party to
tation. For this purpose, it shall be regularly informed by the           this Convention shall do so by depositing an instrument of
Contracting Parties about the experiences they have in the appli­         accession with the depositary. The said instruments shall be
cation of this Convention. The Joint Committee shall make                 accompanied by a translation of the Convention into the
recommendations, and in the cases provided for in paragraph               official language(s) of the acceding third party.
3, shall take decisions.
                                                                          6.     The accession shall become effective on the first day of
2.     In particular the Joint Committee shall recommend to the           the second month following the depositing of the instrument of
Contracting Parties:                                                      accession.
(a) explanatory notes and guidelines for the uniform appli­               7.     The depositary shall notify all Contracting Parties of the
     cation of this Convention;                                           date on which the instrument of accession was deposited and
                                                                          the date on which the accession will become effective.
(b) any other measures required for its application.
                                                                          8.     Recommendations and decisions of the Joint Committee
3.     The Joint Committee shall adopt by decision:                       referred to in Article 4(2) and (3) adopted between the date of
                                                                          submission of the request referred to in paragraph 2 of this
                                                                          Article and the date on which accession becomes effective
(a) amendments to this Convention including amendments to                 shall also be communicated to the acceding third party via
     the Appendixes;                                                      the depositary.
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A declaration accepting such acts shall be inserted either in the                                     Article 10
instrument of accession or in a separate instrument deposited
with the depositary within six months of the communication. If            1.    This Convention shall enter into force on 1 January 2011,
the declaration is not deposited within that period, the accession        in relation to those Contracting Parties which, by then, have
shall be considered void.                                                 deposited their instrument of acceptance with the depositary,
                                                                          provided that at least two Contracting Parties have deposited
                                                                          their instruments of acceptance with the depositary by
9.    From the date referred to in paragraph 4, the third party           31.12.2010.
concerned may be represented with observer status in the Joint
Committee and any sub-committee and working groups.
                              PART IV                                     2.    If this Convention does not enter into force on 1 January
                                                                          2011, it shall enter into force on the first day of the second
          MISCELLANEOUS AND FINAL PROVISIONS                              month following the deposit of the last instrument of
                              Article 6                                   acceptance by at least two Contracting Parties.
Each Contracting Party shall take appropriate measures to
ensure that this Convention is effectively applied, taking
account of the need to achieve mutually satisfactory solutions            3.    In relation to any other Contracting Party than those
of any difficulties arising from its application.                         referred to in paragraphs 1 and 2, this Convention shall enter
                                                                          into force on the first day of the second month following the
                              Article 7                                   deposit of its instrument of acceptance.
The Contracting Parties shall keep each other informed via the
depositary of the measures which they adopt for the implemen­
tation of this Convention.                                                4.    The depositary shall notify to the Contracting Parties the
                                                                          date of the deposit of the instrument of acceptance of each
                              Article 8                                   Contracting Party and the date of the entry into force of this
                                                                          Convention by publishing this information in the Official
The Appendixes to this Convention shall form an integral part             Journal of the European Union (C series).
thereof.
                              Article 9
                                                                                                      Article 11
Any Contracting Party may withdraw from this Convention
provided it gives 12 months’ notice in writing to the depositary,         The General Secretariat of the Council of the European Union
which shall notify all other Contracting Parties.                         shall act as depositary of this Convention.
 ---pagebreak--- L 54/8          EN                            Official Journal of the European Union                               26.2.2013
                                                             Appendix I
               The definition of the concept of ‘originating products’ and methods of administrative cooperation
                                                        TABLE OF CONTENTS
       TITLE I         GENERAL PROVISIONS
       Article 1       Definitions
       TITLE II        DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
       Article 2       General requirements
       Article 3       Cumulation of origin
       Article 4       Wholly obtained products
       Article 5       Sufficiently worked or processed products
       Article 6       Insufficient working or processing
       Article 7       Unit of qualification
       Article 8       Accessories, spare parts and tools
       Article 9       Sets
       Article 10      Neutral elements
       TITLE III       TERRITORIAL REQUIREMENTS
       Article 11      Principle of territoriality
       Article 12      Direct transport
       Article 13      Exhibitions
       TITLE IV        DRAWBACK OR EXEMPTION
       Article 14      Prohibition of drawback of, or exemption from, customs duties
       TITLE V         PROOF OF ORIGIN
       Article 15      General requirements
       Article 16      Procedure for the issue of a movement certificate EUR.1 or EUR-MED
       Article 17      Movement certificates EUR.1 or EUR-MED issued retrospectively
       Article 18      Issue of a duplicate movement certificate EUR.1 or EUR-MED
       Article 19      Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or
                       made out previously
       Article 20      Accounting segregation
       Article 21      Conditions for making out an origin declaration or an origin declaration EUR-MED
       Article 22      Approved exporter
       Article 23      Validity of proof of origin
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          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, supplier’s declaration and supporting documents
          Article 29     Discrepancies and formal errors
          Article 30     Amounts expressed in euro
          TITLE VI       ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
          Article 31     Administrative cooperation
          Article 32     Verification of proofs of origin
          Article 33     Dispute settlement
          Article 34     Penalties
          Article 35     Free zones
          List of Annexes
          ANNEX I:       Introductory notes to the list in Annex II
          ANNEX II:      List of working or processing required to be carried out on non-originating materials in order for
                         the product manufactured to obtain originating status
          ANNEX III a: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
          ANNEX III b: Specimens of movement certificate EUR-MED and application for a movement certificate
                         EUR-MED
          ANNEX IV a: Text of the origin declaration
          ANNEX IV b: Text of the origin declaration EUR-MED
          ANNEX V:       List of Contracting Parties which do not apply provisions on partial drawback as provided for in
                         Article 14(7) of this Appendix
 ---pagebreak--- L 54/10           EN                                Official Journal of the European Union                                                        26.2.2013
                                                                     TITLE I
                                                            GENERAL PROVISIONS
                                                                     Article 1
                                                                   Definitions
        For the purposes of this Convention:
        (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 a product;
        (c) ‘product’ means a 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 Agreement on implementation of Article VII
              of the General Agreement on Tariffs and Trade 1994;
        (f)   ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Contracting Party in
              whose undertaking the last working or processing is carried out, provided the price includes the value of all the
              materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
        (g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if
              this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting
              Contracting Party;
        (h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
        (i)   ‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which
              originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not
              known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party;
        (j)   ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which
              makes up the Harmonised Commodity Description and Coding System, referred to in this Convention as ‘the
              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;
        (n) ‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the
              Member States of the European Union.
                                                                     TITLE II
                                   DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
                                                                     Article 2
                                                              General requirements
        1.      For the purpose of implementing the relevant Agreement, the following products shall be considered as originating
        in a Contracting Party when exported to another Contracting Party:
        (a) products wholly obtained in the Contracting Party, within the meaning of Article 4;
        (b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there,
             provided that such materials have undergone sufficient working or processing in that Contracting Party within the
             meaning of Article 5;
        (c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the
             European Economic Area. Such goods shall be considered as originating in the European Union, Iceland, Liech­
             tenstein (1) or Norway (‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or
             Norway to a Contracting Party other than the EEA Parties.
        (1) Due to the Customs Union between Liechtenstein and Switzerland, products originating in Liechtenstein are cosidered as originating in
            Switzerland.
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          2.     The provisions of paragraph 1(c) shall apply only provided that free trade agreements are applicable between the
          importing Contracting Party and the EEA Parties.
                                                                          Article 3
                                                                  Cumulation of origin
          1.     Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting
          Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials
          originating in Switzerland (including Liechtenstein) (1), Iceland, Norway, Turkey or in the European Union, provided
          that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to
          in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
          2.     Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting
          Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials
          originating in the Faroe Islands, any participant in the Barcelona Process other than Turkey, or any Contracting Party
          other than those referred to in paragraph 1 of this Article, provided that the working or processing carried out in the
          exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such
          materials to have undergone sufficient working or processing.
          3.     Where the working or processing carried out in the exporting Contracting Party does not go beyond the operations
          referred to in Article 6, the product obtained shall be considered as originating in the exporting Contracting Party only
          where the value added there is greater than the value of the materials used originating in any one of the other Contracting
          Parties referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the
          Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting
          Contracting Party.
          4.     Products originating in the Contracting Parties referred to in paragraphs 1 and 2 which do not undergo any
          working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other
          Contracting Parties.
          5.     The cumulation provided for in this Article may be applied only provided that:
          (a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade is
               applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting
               Party of destination;
          (b) materials and products have acquired originating status by the application of rules of origin identical to those given in
               this Convention; and
          (c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the
               Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant
               Agreements, according to their own procedures.
          The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official
          Journal of the European Union (C series).
          The Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements, through
          the European Commission, with details of the Agreements, including their dates of entry into force, which are applied
          with the other Contracting Parties referred to in paragraphs 1 and 2.
                                                                          Article 4
                                                               Wholly obtained products
          1.     The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting
          Party:
          (a) mineral products extracted from its soil or from its seabed;
          (b) vegetable products harvested there;
          (c) live animals born and raised there;
          (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 exporting
               Contracting Party by its vessels;
          (g) products made aboard its factory ships exclusively from products referred to in (f);
          (1) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European
              Economic Area..
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        (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 its territorial waters provided that it has sole rights to work
            that soil or subsoil;
        (k) goods produced there exclusively from the products specified in (a) to (j).
        2.     The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
        (a) which are registered or recorded in the exporting Contracting Party;
        (b) which sail under the flag of the exporting Contracting Party;
        (c) which are owned to an extent of at least 50 % by nationals of the exporting Contracting Party, or by a company with
            its head office in the exporting Contracting Party, of which the manager or managers, Chairman of the Board of
            Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the exporting
            Contracting Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital
            belongs to the exporting Contracting Party or to public bodies or nationals of the said Contracting Party;
        (d) of which the master and officers are nationals of the exporting Contracting Party; and
        (e) of which at least 75 % of the crew are nationals of the exporting Contracting Party.
        3.     For the purpose of paragraph 2 (a) and (b), when the exporting Contracting Party is the European Union, it means a
        Member State of the European Union.
                                                                     Article 5
                                                 Sufficiently worked or processed products
        1.     For the purposes of Article 2, products which are not wholly obtained shall be 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 the working or processing which must be carried out on non-originating
        materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has
        acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the
        conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the
        non-originating materials which may have been used in its manufacture.
        2.     Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in
        Annex II, should not be used in the manufacture of a product may nevertheless be used, provided that:
        (a) their total value does not exceed 10 % of the ex-works price of the product;
        (b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by
            virtue 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 6.
                                                                     Article 6
                                                      Insufficient working or processing
        1.     Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing
        to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:
        (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;
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          (f)   husking, partial or total bleaching, polishing, and glazing of cereals and rice;
          (g) operations to colour sugar or form sugar lumps;
          (h) peeling, stoning and shelling, of fruits, nuts and vegetables;
          (i)   sharpening, simple grinding or simple cutting;
          (j)   sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
          (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) mixing of sugar with any material;
          (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
          (p) a combination of two or more operations specified in (a) to (n);
          (q) slaughter of animals.
          2.     All operations carried out in the exporting Contracting Party on a given product shall be considered together when
          determining whether the working or processing undergone by that product is to be regarded as insufficient within the
          meaning of paragraph 1.
                                                                       Article 7
                                                                 Unit of qualification
          1.     The unit of qualification for the application of the provisions of this Convention shall be the particular product
          which is considered as the basic unit when determining classification using the nomenclature of the 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 Convention.
          2.     Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification
          purposes, it shall be included for the purposes of determining origin.
                                                                       Article 8
                                                         Accessories, spare parts and tools
          Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of
          the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one
          with the piece of equipment, machine, apparatus or vehicle in question.
                                                                       Article 9
                                                                         Sets
          Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component
          products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a
          whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15% of
          the ex-works price of the set.
                                                                      Article 10
                                                                   Neutral elements
          In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the
          following which might be used in its manufacture:
          (a) energy and fuel;
          (b) plant and equipment;
          (c) machines and tools;
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        (d) goods which neither enter into the final composition of the product nor are intended to do so.
                                                                    TITLE III
                                                      TERRITORIAL REQUIREMENTS
                                                                   Article 11
                                                          Principle of territoriality
        1.      Except as provided for in Article 2(1)(c), Article 3 and paragraph 3 of this Article, the conditions for acquiring
        originating status set out in Title II shall be fulfilled without interruption in the exporting Contracting Party.
        2.      Except as provided for in Article 3, where originating goods exported from a Contracting Party to another country
        return, they shall 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 exporting Contracting Party on materials exported from the latter Contracting
        Party and subsequently re-imported there, provided:
        (a) the said materials are wholly obtained in the exporting Contracting Party or have undergone working or processing
             beyond the operations referred to in Article 6 prior to being exported; and
        (b) it can be demonstrated to the satisfaction of the customs authorities that:
              (i) the re-imported goods have been obtained by working or processing the exported materials; and
             (ii) the total added value acquired outside the exporting Contracting Party by applying the provisions of this Article
                  does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
        4.      For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to
        working or processing done outside the exporting Contracting Party. However, where, in the list in Annex II, a rule
        setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status
        of the end product, the total value of the non-originating materials incorporated in the territory of the exporting
        Contracting Party, taken together with the total added value acquired outside this Contracting Party by applying the
        provisions of this Article, shall not exceed the stated percentage.
        5.      For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ means all costs arising
        outside the exporting Contracting Party, including the value of the materials incorporated there.
        6.      The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the
        list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in
        Article 5(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 exporting
        Contracting Party shall be done under the outward processing arrangements, or similar arrangements.
                                                                   Article 12
                                                                Direct transport
        1.      The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the
        requirements of this Convention which are transported directly between or through the territories of the Contracting
        Parties with which cumulation is applicable in accordance with Article 3. However, products constituting one single
        consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary
        warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the
        country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation
        designed to preserve them in good condition.
        Originating products may be transported by pipeline across territory other than that of the Contracting Parties acting as
        exporting and importing parties.
        2.      Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities
        of the importing Contracting Party by the production of:
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                             L 54/15
          (a) a single transport document covering the passage from the exporting Contracting Party 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.
                                                                    Article 13
                                                                   Exhibitions
          1.     Originating products, sent for exhibition in a country other than those referred to in Article 3 with which
          cumulation is applicable and sold after the exhibition for importation in a Contracting Party, shall benefit on importation
          from the provisions of the relevant Agreement provided it is shown to the satisfaction of the customs authorities that:
          (a) an exporter has consigned these products from a Contracting Party 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 another Contracting Party;
          (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 shall be issued or made out in accordance with the provisions of Title V and submitted to the
          customs authorities of the importing Contracting Party in the normal manner. The name and address of the exhibition
          shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have
          been exhibited may be required.
          3.     Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or
          display which is not organised for private purposes in shops or business premises with a view to the sale of foreign
          products, and during which the products remain under customs control.
                                                                     TITLE IV
                                                        DRAWBACK OR EXEMPTION
                                                                    Article 14
                                      Prohibition of drawback of, or exemption from, customs duties
          1.     Non-originating materials used in the manufacture of products originating in a Contracting Party for which a proof
          of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the exporting
          Contracting Party to drawback of, or exemption from, customs duties of whatever kind.
          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 exporting Contracting Party to
          materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when
          products obtained from the said materials are exported and not when they are retained for home use there.
          3.     The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from
          the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-
          originating materials used in the manufacture of the products concerned and that all customs duties or charges having
          equivalent effect applicable to such materials have actually been paid.
          4.     The provisions of paragraphs 1, 2 and 3 of this Article shall also apply in respect of packaging within the meaning
          of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the
          meaning of Article 9 when such items are non-originating.
          5.     The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the
          relevant Agreement applies.
          6.     (a) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between one of the Contracting
                     Parties referred to in Article 3(1) with one of the Contracting Parties referred to in Article 3(2), excluding
 ---pagebreak--- L 54/16          EN                               Official Journal of the European Union                                               26.2.2013
                  Israel, the Faroe Islands and the participants in the European Union’s Stabilisation and Association Process, if the
                  products are considered as originating in the exporting or importing Contracting Party without application of
                  cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.
              (b) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between Egypt, Jordan, Morocco
                  and Tunisia, if the products are considered as originating in one of these countries without application of
                  cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.
        7.    Notwithstanding paragraph 1, the exporting Contracting Party may, except for products falling within Chapters 1 to
        24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having
        an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to
        the following provisions:
        (a) a 4 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of
            the Harmonised System, or such lower rate as is in force in the exporting Contracting Party;
        (b) a 8 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the
            Harmonised System, or such lower rate as is in force in the exporting Contracting Party.
        The provisions of this paragraph shall not be applied by the Contracting Parties listed in Annex V.
        8.    The provisions of paragraph 7 shall apply until 31 December 2012 and may be reviewed by common accord.
                                                                    TITLE V
                                                             PROOF OF ORIGIN
                                                                    Article 15
                                                            General requirements
        1.    Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit
        from the provisions of the relevant Agreements upon submission of one of the following proofs of origin:
        (a) a movement certificate EUR.1, a specimen of which appears in Annex III a;
        (b) a movement certificate EUR-MED, a specimen of which appears in Annex III b;
        (c) in the cases specified in Article 21(1), a declaration (hereinafter referred to as the ‘origin declaration’ or ‘the origin
            declaration EUR-MED’) given by the exporter on an invoice, a delivery note or any other commercial document which
            describes the products concerned in sufficient detail to enable them to be identified. The texts of the origin
            declarations appear in Annexes IV a and b.
        2.    Notwithstanding paragraph 1, originating products within the meaning of this Convention shall, in the cases
        specified in Article 26, benefit from the provisions of the relevant Agreements without it being necessary to submit
        any of the proofs of origin referred to in paragraph 1 of this Article.
                                                                    Article 16
                                Procedure for the issue of a movement certificate EUR.1 or EUR-MED
        1.    A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of the exporting Contracting
        Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised
        representative.
        2.    For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or
        EUR-MED and the application form, specimens of which appear in the Annexes III a and b. These forms shall be
        completed in one of the languages in which the relevant Agreement is drawn up and in accordance with the provisions
        of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be
        completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose
        without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last
        line of the description, the empty space being crossed through.
        3.    The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall be prepared to submit at
        any time, at the request of the customs authorities of the exporting Contracting Party where the movement certificate
        EUR.1 or EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well
        as the fulfilment of the other requirements of this Convention.
        4.    Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of the
        exporting Contracting Party in the following cases:
        (a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
            Contracting Parties referred to in Article 3(1) and
 ---pagebreak--- 26.2.2013            EN                               Official Journal of the European Union                                           L 54/17
               (i) the products concerned can be considered as products originating in the exporting Contracting Party, in the
                    importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which
                    cumulation is applicable, without application of cumulation with materials originating in one of the Contracting
                    Parties referred to in Article 3(2), and fulfil the other requirements of this Convention, or
              (ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in
                    Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in
                    one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                    provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
          (b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
              Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
              Contracting Parties referred to in Article 3(1) and
               (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
                    importing Contracting Party, without application of cumulation with materials originating in one of the other
                    Contracting Parties, and fulfil the other requirements of this Convention, or
              (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
                    to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
                    in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                    provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
          (c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
              Parties referred to in Article 3(2) and
               (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
                    importing Contracting Party, without application of cumulation with materials originating in one of the other
                    Contracting Parties, and fulfil the other requirements of this Convention, or
              (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
                    to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
                    in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                    provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.
          5.     A movement certificate EUR-MED shall be issued by the customs authorities of the exporting Contracting Party, if
          the products concerned can be considered as products originating in the exporting Contracting Party, in the importing
          Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which cumulation is applicable
          and fulfil the requirements of this Convention, in the following cases:
          (a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
              Contracting Parties referred to in Article 3(1) and
                (i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in
                     Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                     origin, or
               (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                     manufacture of products for export from the importing Contracting Party to one of the Contracting Parties
                     referred to in Article 3(2), or
              (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                     to in Article 3(2);
          (b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
              Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
              Contracting Parties referred to in Article 3(1) and
                (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
                     Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                     origin, or
               (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                     manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
                     referred to in Article 3, or
              (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                     to in Article 3;
 ---pagebreak--- L 54/18           EN                               Official Journal of the European Union                                           26.2.2013
        (c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
            Parties referred to in Article 3(2) and
              (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
                  Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                  origin, or
             (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                  manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
                  referred to in Article 3, or
            (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                  to in Article 3.
        6.     A movement certificate EUR-MED shall contain one of the following statements in English in box 7:
        (a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting
            Parties:
            ‘CUMULATION APPLIED WITH … (name of the country/countries)’
        (b) if origin has been obtained without the application of cumulation with materials originating in one or more of the
            Contracting Parties:
            ‘NO CUMULATION APPLIED’
        7.     The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any steps necessary to verify
        the originating status of the products and the fulfilment of the other requirements of this Convention. For this purpose,
        they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
        check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In
        particular, they shall check whether the space reserved for the description of the products has been completed in such a
        manner as to exclude all possibility of fraudulent additions.
        8.     The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.
        9.     A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the
        exporter as soon as actual exportation has been effected or ensured.
                                                                   Article 17
                                   Movement certificates EUR.1 or EUR-MED issued retrospectively
        1.     Notwithstanding Article 16(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after
        exportation of the products to which it relates if:
        (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
        (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was
            issued but was not accepted at importation for technical reasons.
        2.     Notwithstanding Article 16(9), a movement certificate EUR-MED may be issued after exportation of the products to
        which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is
        demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 16(5) are satisfied.
        3.     For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application the place and date of
        exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his
        request.
        4.     The customs authorities may issue a movement certificate EUR.1 or EUR-MED retrospectively only after verifying
        that the information supplied in the exporter’s application complies with that in the corresponding file.
        5.     Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in
        English:
              ‘ISSUED RETROSPECTIVELY’
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                            L 54/19
          Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following
          phrase in English:
                ‘ISSUED RETROSPECTIVELY (Original EUR.1 No … [date and place of issue])’
          6.     The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-
          MED.
                                                                     Article 18
                                       Issue of a duplicate movement certificate EUR.1 or EUR-MED
          1.     In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, the exporter may apply to
          the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
          2.     The duplicate issued in this way shall be endorsed with the following word in English:
                ‘DUPLICATE’
          3.     The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1
          or EUR-MED.
          4.     The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take
          effect as from that date.
                                                                     Article 19
          Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out
                                                                    previously
          When originating products are placed under the control of a customs office in a Contracting Party, it shall be possible to
          replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending
          all or some of these products elsewhere within that Contracting Party. The replacement movement certificate(s) EUR.1 or
          EUR-MED shall be issued by the customs office under whose control the products are placed.
                                                                     Article 20
                                                             Accounting segregation
          1.     Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating
          materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned,
          authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing
          such stocks.
          2.     The method shall ensure that, for a specific reference period, the number of products obtained which could be
          considered as ‘originating’ is the same as that which would have been obtained had there been physical segregation of the
          stocks.
          3.     The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions
          deemed appropriate.
          4.     The method shall be applied and the application thereof shall be recorded on the basis of the general accounting
          principles applicable in the country where the product was manufactured.
          5.     The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of
          products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a
          statement of how the quantities have been managed.
          6.     The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the
          beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other
          conditions laid down in this Convention.
                                                                     Article 21
                          Conditions for making out an origin declaration or an origin declaration EUR-MED
          1.     An origin declaration or an origin declaration EUR-MED as referred to in Article 15(1)(c) 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 the total
               value of which does not exceed EUR 6 000.
          2.     Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:
          (a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
               Contracting Parties referred to in Article 3(1) and
 ---pagebreak--- L 54/20             EN                               Official Journal of the European Union                                           26.2.2013
              (i) the products concerned can be considered as products originating in the exporting Contracting Party, in the
                   importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which
                   cumulation is applicable, without application of cumulation with materials originating in one of the Contracting
                   Parties referred to in Articles 3(2), and fulfil the other requirements of this Convention, or
             (ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in
                   Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in
                   one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                   provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
        (b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
            Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
            Contracting Parties referred to in Article 3(1) and
              (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
                   importing Contracting Party, without application of cumulation with materials originating in one of the other
                   Contracting Parties, and fulfil the other requirements of this Convention, or
             (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
                   to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
                   in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                   provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
        (c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
            Parties referred to in Article 3(2) and
              (i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
                   importing Contracting Party, without application of cumulation with materials originating in one of the other
                   Contracting Parties, and fulfil the other requirements of this Convention, or
             (ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
                   to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
                   in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
                   provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.
        3.      An origin declaration EUR-MED may be made out if the products concerned can be considered as products
        originating in the exporting Contracting Party, in the importing Contracting Party or in one of the other Contracting
        Parties referred to in Article 3 with which cumulation is applicable and fulfil the requirements of this Convention, in the
        following cases:
        (a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
            Contracting Parties referred to in Article 3(1) and
               (i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in
                    Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                    origin or
              (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                    manufacture of products for export from the importing Contracting Party to one of the Contracting Parties
                    referred to in Article 3(2), or
             (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                    to in Article 3(2);
        (b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
            Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
            Contracting Parties referred to in Article 3(1) and
               (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
                    Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                    origin, or
              (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                    manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
                    referred to in Article 3, or
             (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                    to in Article 3;
 ---pagebreak--- 26.2.2013           EN                               Official Journal of the European Union                                            L 54/21
          (c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
              Parties referred to in Article 3(2) and
                (i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
                    Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
                    origin, or
               (ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
                    manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
                    referred to in Article 3, or
              (iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
                    to in Article 3.
          4.     An origin declaration EUR-MED shall contain one of the following statements in English:
          (a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting
              Parties:
              ‘CUMULATION APPLIED WITH … (name of the country/countries)’
          (b) if origin has been obtained without the application of cumulation with materials originating in one or more of the
              Contracting Parties:
              ‘NO CUMULATION APPLIED’
          5.     The exporter making out an origin declaration or an origin declaration EUR-MED shall be prepared to submit at any
          time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the
          originating status of the products concerned as well as the fulfilment of the other requirements of this Convention.
          6.     An origin declaration or an origin declaration EUR-MED shall be made out by the exporter by typing, stamping or
          printing on the invoice, the delivery note or another commercial document, the declaration, the texts of which appear in
          Annexes IV a and b, using one of the linguistic versions set out in those Annexes and in accordance with the provisions
          of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed
          characters.
          7.     Origin declarations and origin declarations EUR-MED shall bear the original signature of the exporter in manuscript.
          However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided
          that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full
          responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
          8.     An origin declaration or an origin declaration EUR-MED may be made out by the exporter when the products to
          which it relates are exported, or after exportation on condition that it is presented in the importing country at the latest
          two years after the importation of the products to which it relates.
                                                                     Article 22
                                                                Approved exporter
          1.     The customs authorities of the exporting Contracting Party may authorise any exporter (hereinafter referred to as
          ‘approved exporter’), who makes frequent shipments of products in accordance to the provisions of this Convention to
          make out origin declarations or origin declarations EUR-MED irrespective of the value of the products concerned. An
          exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to
          verify the originating status of the products as well as the fulfilment of the other requirements of this Convention.
          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 origin declaration or on the origin declaration EUR-MED.
          4.     The customs authorities shall monitor the use of the authorisation by the approved exporter.
          5.     The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter
          no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or
          otherwise makes an incorrect use of the authorisation.
                                                                     Article 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 Contracting Party, and shall
          be submitted within that period to the customs authorities of the importing Contracting Party.
 ---pagebreak--- L 54/22          EN                              Official Journal of the European Union                                              26.2.2013
        2.    Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the final
        date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where
        the failure to submit these documents by the final date set is due to exceptional circumstances.
        3.    In other cases of belated presentation, the customs authorities of the importing Contracting Party may accept the
        proofs of origin where the products have been submitted before the said final date.
                                                                 Article 24
                                                       Submission of proof of origin
        Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with the
        procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also
        require the import declaration to be accompanied by a statement from the importer to the effect that the products meet
        the conditions required for the implementation of the relevant Agreement.
                                                                 Article 25
                                                        Importation by instalments
        Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing
        Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised
        System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by
        instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of
        the first instalment.
                                                                 Article 26
                                                     Exemptions from proof of origin
        1.    Products sent as small packages from private persons to private persons or forming part of travellers’ personal
        luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that
        such products are not imported by way of trade and have been declared as meeting the requirements of this Convention
        and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration
        may 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 16(3) and 21(5) used for the purpose of proving that products covered by a
        movement certificate EUR.1 or EUR-MED or an origin declaration or origin declaration EUR-MED may be considered as
        products originating in a Contracting Party and fulfil the other requirements of this Convention may consist inter alia of
        the following:
        (1) 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;
        (2) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party
            where these documents are used in accordance with national law;
        (3) documents proving the working or processing of materials in the relevant Contracting Party, issued or made out in
            the relevant Contracting Party, where these documents are used in accordance with national law;
        (4) movement certificates EUR.1 or EUR-MED or origin declarations or origin declarations EUR-MED proving the
            originating status of materials used, issued or made out in the Contracting Parties in accordance with this Convention;
        (5) appropriate evidence concerning working or processing undergone outside the relevant Contracting Party by appli­
            cation of Article 11, 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 or EUR-MED shall keep for at least three years
        the documents referred to in Article 16(3).
 ---pagebreak--- 26.2.2013           EN                             Official Journal of the European Union                                               L 54/23
          2.     The exporter making out an origin declaration or origin declaration EUR-MED shall keep for at least three years a
          copy of this origin declaration as well as the documents referred to in Article 21(5).
          3.     The customs authorities of the exporting Contracting Party issuing a movement certificate EUR.1 or EUR-MED shall
          keep for at least three years the application form referred to in Article 16(2).
          4.     The customs authorities of the importing Contracting Party shall keep for at least three years the movement
          certificates EUR.1 and EUR-MED and the origin declarations and origin declarations EUR-MED submitted to them.
                                                                    Article 29
                                                        Discrepancies and formal errors
          1.     The discovery of slight discrepancies between the statements made in the proof of origin and those made in the
          documents submitted to the customs office for the purpose of carrying out the formalities for importing the products
          shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to
          the products submitted.
          2.     Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if
          these errors are not such as to create doubts concerning the correctness of the statements made in this document.
                                                                    Article 30
                                                          Amounts expressed in euro
          1.     For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a
          currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts
          expressed in euro shall be fixed annually by each of the countries concerned.
          2.     A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to the currency in
          which the invoice is drawn up, according to the amount fixed by the country concerned.
          3.     The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts
          expressed in euro as at the first working day of October. The amounts shall be communicated to the European
          Commission by 15 October and shall apply from 1 January the following year. The European Commission shall
          notify all countries concerned of the relevant amounts.
          4.     A country may round up or down the amount resulting from the conversion into its national currency of an
          amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by
          more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at
          the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off,
          results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be
          retained unchanged if the conversion were to result in a decrease in that equivalent value.
          5.     The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party.
          When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits
          concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
                                                                     TITLE VI
                                        ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                                                                    Article 31
                                                          Administrative cooperation
          1.     The customs authorities of the Contracting Parties shall provide each other, through the European Commission,
          with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-
          MED, and with the addresses of the customs authorities responsible for verifying those certificates, origin declarations and
          origin declarations EUR-MED.
          2.     In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other, through
          the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED,
          the origin declarations and the origin declarations EUR-MED and the correctness of the information given in these
          documents.
 ---pagebreak--- L 54/24           EN                              Official Journal of the European Union                                                26.2.2013
                                                                    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 Contracting Party have reasonable doubts as to the authenticity of such documents, the originating status
        of the products concerned or the fulfilment of the other requirements of this Convention.
        2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing
        Contracting Party shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted,
        the origin declaration or the origin declaration EUR-MED, or a copy of these documents, to the customs authorities of the
        exporting Contracting Party giving, where appropriate, the reasons for the request for verification. Any documents and
        information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in
        support of the request for verification.
        3.     The verification shall be carried out by the customs authorities of the exporting Contracting Party. For this purpose,
        they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
        check considered appropriate.
        4.     If the customs authorities of the importing Contracting Party decide to suspend the granting of preferential
        treatment to the products concerned while awaiting the results of the verification, release of the products shall be
        offered to the importer subject to any precautionary measures judged necessary.
        5.     The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
        results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered
        as products originating in one of the Contracting Parties and fulfil the other requirements of this Convention.
        6.     If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the
        reply does not contain sufficient information to determine the authenticity of the document in question or the real origin
        of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the
        preferences.
                                                                    Article 33
                                                              Dispute settlement
        Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs
        authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be
        submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the
        verification procedures of Article 32 arise in relation to the interpretation of this Convention, they shall be submitted to
        the Joint Committee.
        In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting
        Party shall take place under the legislation of that country.
                                                                    Article 34
                                                                    Penalties
        Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
        information for the purpose of obtaining a preferential treatment for products.
                                                                    Article 35
                                                                   Free zones
        1.     The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin,
        which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
        undergo handling other than normal operations designed to prevent their deterioration.
        2.     By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a free
        zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
        movement certificate EUR.1 or EUR-MED at the exporter’s request, if the treatment or processing undergone complies
        with this Convention.
 ---pagebreak--- 26.2.2013          EN                               Official Journal of the European Union                                              L 54/25
                                                                    ANNEX I
                                                  Introductory notes to the list in Annex II
          Note 1:
          The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
          meaning of Article 5 of this Appendix.
          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 to
               apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule
               set out in column 3 is to be applied.
          Note 3:
          3.1. The provisions of Article 5 of this Appendix, concerning products having acquired originating status which are used
               in the manufacture of other products, shall apply regardless of whether this status has been acquired inside the
               factory where these products are used or in another factory in a Contracting Party.
               Example:
               An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
               incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’
               of heading ex 7224.
               If this forging has been forged in the European Union from a non-originating ingot, it has already acquired
               originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating
               in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another
               factory in the European Union. The value of the non-originating ingot is thus not taken into account when adding
               up the value of the non-originating materials used.
          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 manu­
               facture, 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 54/26         EN                                Official Journal of the European Union                                                     26.2.2013
        3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that
             one or more materials may be used. It does not require that all be used.
             Example:
             The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials,
             among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or
             the other, or both.
        3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does
             not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note
             6.2 below in relation to textiles).
             Example:
             The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does
             not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
             However, this does not apply to products which, although they cannot be manufactured from the particular
             materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
             Example:
             In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-
             originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-
             woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the
             stage before yarn – that is, the fibre stage.
        3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can
             be used, then these percentages may not be added together. In other words, the maximum value of all the non-
             originating materials used may never exceed the higher of the percentages given. Furthermore, the individual
             percentages must not be exceeded, in relation to the particular materials to which they apply.
        Note 4:
        4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to
             the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have
             been carded, combed or otherwise processed, but not spun.
        4.2. The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres
             and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other
             vegetable fibres of headings 5301 to 5305.
        4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials,
             not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
        4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or
             waste, of headings 5501 to 5507.
        Note 5:
        5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be
             applied to any basic textile materials used in the manufacture of this product and which, taken together, represent
             10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4).
        5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from
             two or more basic textile materials.
 ---pagebreak--- 26.2.2013    EN                              Official Journal of the European Union                                       L 54/27
          The following are the basic textile materials:
          — silk,
          — wool,
          — coarse animal hair,
          — fine animal hair,
          — horsehair,
          — cotton,
          — paper-making materials and paper,
          — flax,
          — true hemp,
          — jute and other textile bast fibres,
          — sisal and other textile fibres of the genus Agave,
          — coconut, abaca, ramie and other vegetable textile fibres,
          — synthetic man-made filaments,
          — artificial man-made filaments,
          — current-conducting filaments,
          — synthetic man-made staple fibres of polypropylene,
          — synthetic man-made staple fibres of polyester,
          — synthetic man-made staple fibres of polyamide,
          — synthetic man-made staple fibres of polyacrylonitrile,
          — synthetic man-made staple fibres of polyimide,
          — synthetic man-made staple fibres of polytetrafluoroethylene,
          — synthetic man-made staple fibres of poly(phenylene sulphide),
          — synthetic man-made staple fibres of poly(vinyl chloride),
          — other synthetic man-made staple fibres,
          — artificial man-made staple fibres of viscose,
          — other artificial man-made staple fibres,
          — yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          — yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
          — products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
             core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched
             by means of a transparent or coloured adhesive between two layers of plastic film,
          — other products of heading 5605.
 ---pagebreak--- L 54/28          EN                               Official Journal of the European Union                                              26.2.2013
             Example:
             A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a
             mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require
             manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed
             10 % of the weight of the yarn.
             Example:
             A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of
             heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require
             manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which
             require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a
             combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of
             the fabric.
             Example:
             Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210,
             is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate
             headings, or if the cotton yarns used are themselves mixtures.
             Example:
             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;
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                              L 54/29
               (d) reforming;
               (e) extraction by means of selective solvents;
               (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
                    sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
                    earth, activated earth, activated charcoal or bauxite;
               (g) polymerisation;
               (h) alkylation;
               (i) isomerisation.
          7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
               (a) vacuum-distillation;
               (b) redistillation by a very thorough fractionation process;
               (c) cracking;
               (d) reforming;
               (e) extraction by means of selective solvents;
               (f)   the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
                     sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
                     earth, activated earth, activated charcoal or bauxite;
               (g) polymerisation;
               (h) alkylation;
               (i)   isomerisation;
               (j)   in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
                     least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
               (k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
               (l)   in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar
                     and a temperature of more than 250 °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;
               (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of
                     these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
               (n) 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;
               (o) 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 54/30                 EN                               Official Journal of the European Union                                                      26.2.2013
                                                                        ANNEX II
               List of working or processing required to be carried out on non-originating materials in order for the product
                                                      manufactured to obtain originating status
                                                                        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
                    aquatic invertebrates                                of Chapter 3 used are wholly obtained
ex Chapter 4        Dairy produce; birds’ eggs; natural honey; edible    Manufacture in which all the materials
                    products of animal origin, not elsewhere             of Chapter 4 used are wholly obtained
                    specified or included; except for:
   0403             Buttermilk, curdled milk and cream, yoghurt,         Manufacture in which:
                    kephir and other fermented or acidified milk
                    and cream, whether or not concentrated or            — all the materials of Chapter 4 used
                    containing added sugar or other sweetening               are wholly obtained,
                    matter or flavoured or containing added fruit,
                    nuts or cocoa                                        — all the fruit juice (except that of
                                                                             pineapple, lime or grapefruit) of
                                                                             heading 2009 used is originating,
                                                                             and
                                                                         — the value of all the materials of
                                                                             Chapter 17 used does not exceed
                                                                             30 % of the ex-works price of the
                                                                             product
ex Chapter 5        Products of animal origin, not elsewhere             Manufacture in which all the materials
                    specified or included; except for:                   of Chapter 5 used are wholly obtained
ex0502              Prepared pigs’, hogs’ or boars’ bristles and hair    Cleaning, disinfecting, sorting and
                                                                         straightening of bristles and hair
   Chapter 6        Live trees and other plants; bulbs, roots and the    Manufacture in which:
                    like; cut flowers and ornamental foliage
                                                                         — all the materials of Chapter 6 used
                                                                             are wholly obtained, and
                                                                         — the value of all the materials used
                                                                             does not exceed 50 % of the ex-
                                                                             works price of the product
   Chapter 7        Edible vegetables and certain roots and tubers       Manufacture in which all the materials
                                                                         of Chapter 7 used are wholly obtained
   Chapter 8        Edible fruit and nuts; peel of citrus fruits or      Manufacture in which:
                    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
 ---pagebreak--- 26.2.2013          EN                               Official Journal of the European Union                                                        L 54/31
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
ex Chapter 9   Coffee, tea, maté and spices; except for:            Manufacture in which all the materials
                                                                    of Chapter 9 used are wholly obtained
   0901        Coffee, whether or not roasted or decaffeinated;     Manufacture from materials of any
               coffee husks and skins; coffee substitutes           heading
               containing coffee in any proportion
   0902        Tea, whether or not flavoured                        Manufacture from materials of any
                                                                    heading
ex0910         Mixtures of spices                                   Manufacture from materials of any
                                                                    heading
   Chapter 10  Cereals                                              Manufacture in which all the materials
                                                                    of Chapter 10 used are wholly
                                                                    obtained
ex Chapter 11  Products of the milling industry; malt; starches;    Manufacture in which all the cereals,
               inulin; wheat gluten; except for:                    edible vegetables, roots and tubers of
                                                                    heading 0714 or fruit used are wholly
                                                                    obtained
ex1106         Flour, meal and powder of the dried, shelled         Drying and milling of leguminous
               leguminous vegetables of heading 0713                vegetables of heading 0708
   Chapter 12  Oil seeds and oleaginous fruits; miscellaneous       Manufacture in which all the materials
               grains, seeds and fruit; industrial or medicinal     of Chapter 12 used are wholly
               plants; straw and fodder                             obtained
   1301        Lac; natural gums, resins, gum-resins and            Manufacture in which the value of all
               oleoresins (for example, balsams)                    the materials of heading 1301 used
                                                                    does not exceed 50 % of the ex-
                                                                    works price of the product
   1302        Vegetable saps and extracts; pectic substances,
               pectinates and pectates; agar-agar and other
               mucilages and thickeners, whether or not
               modified, derived from vegetable products:
               – Mucilages and thickeners, modified, derived        Manufacture     from       non-modified
                 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 products     Manufacture in which all the materials
               not elsewhere specified or included                  of Chapter 14 used are wholly
                                                                    obtained
ex Chapter 15  Animal or vegetable fats and oils and their          Manufacture from materials of any
               cleavage products; prepared edible fats; animal      heading, except that of the product
               or vegetable waxes; except for:
   1501        Pig fat (including lard) and poultry fat, other
               than that of heading 0209 or 1503:
 ---pagebreak--- L 54/32           EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
               – Fats from bones or waste                            Manufacture from materials of any
                                                                     heading, except those of heading
                                                                     0203, 0206 or 0207 or bones of
                                                                     heading 0506
               – Other                                               Manufacture from meat or edible offal
                                                                     of swine of heading 0203 or 0206 or
                                                                     of meat and edible offal of poultry of
                                                                     heading 0207
  1502         Fats of bovine animals, sheep or goats, other
               than those of heading 1503
               – Fats from bones or waste                            Manufacture from materials of any
                                                                     heading, except those of heading
                                                                     0201, 0202, 0204 or 0206 or
                                                                     bones of heading 0506
               – Other                                               Manufacture in which all the materials
                                                                     of Chapter 2 used are wholly obtained
  1504         Fats and oils and their fractions, of fish or
               marine mammals, whether or not refined, but
               not chemically modified:
               – Solid fractions                                     Manufacture from materials of any
                                                                     heading, including other materials of
                                                                     heading 1504
               – Other                                               Manufacture in which all the materials
                                                                     of Chapters 2 and 3 used are wholly
                                                                     obtained
ex1505         Refined lanolin                                       Manufacture from crude wool grease
                                                                     of heading 1505
  1506         Other animal fats and oils and their fractions,
               whether or not refined, but not chemically
               modified:
               – Solid fractions                                     Manufacture from materials of any
                                                                     heading, including other materials of
                                                                     heading 1506
               – Other                                               Manufacture in which all the materials
                                                                     of Chapter 2 used are wholly obtained
  1507 to 1515 Vegetable oils and their fractions:
               – Soya, ground nut, palm, copra, palm kernel,         Manufacture from materials of any
                 babassu, tung and oiticica oil, myrtle wax and      heading, except that of the product
                 Japan wax, fractions of jojoba oil and oils for
                 technical or industrial uses other than the
                 manufacture of foodstuffs for human
                 consumption
               – Solid fractions, except for that of jojoba oil      Manufacture from other materials of
                                                                     headings 1507 to 1515
               – Other                                               Manufacture in which all the vegetable
                                                                     materials used are wholly obtained
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/33
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
   1516        Animal or vegetable fats and oils and their frac­     Manufacture in which:
               tions, partly or wholly hydrogenated, inter-
               esterified, re-esterified or elaidinised, whether     — all the materials of Chapter 2 used
               or not refined, but not further prepared                  are wholly obtained, and
                                                                     — all the vegetable materials used are
                                                                         wholly     obtained.       However,
                                                                         materials of headings 1507,
                                                                         1508, 1511 and 1513 may be
                                                                         used
   1517        Margarine; edible mixtures or preparations of         Manufacture in which:
               animal or vegetable fats or oils or of fractions
               of different fats or oils of this Chapter, other      — all the materials of Chapters 2 and
               than edible fats or oils or their fractions of            4 used are wholly obtained, and
               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 crustaceans,      Manufacture:
               molluscs or other aquatic invertebrates
                                                                     — from animals of Chapter 1, and/or
                                                                     — in which all the materials of
                                                                         Chapter 3 used are wholly
                                                                         obtained
ex Chapter 17  Sugars and sugar confectionery; except for:           Manufacture from materials of any
                                                                     heading, except that of the product
ex1701         Cane or beet sugar and chemically pure sucrose,       Manufacture in which the value of all
               in solid form, containing added flavouring or         the materials of Chapter 17 used does
               colouring matter                                      not exceed 30 % of the ex-works price
                                                                     of the product
   1702        Other sugars, including chemically pure lactose,
               maltose, glucose and fructose, in solid form;
               sugar syrups not containing added flavouring
               or colouring matter; artificial honey, whether
               or not mixed with natural honey; caramel:
               – Chemically-pure maltose and fructose                Manufacture from materials of any
                                                                     heading, including other materials of
                                                                     heading 1702
               – Other sugars in solid form, containing added        Manufacture in which the value of all
                 flavouring or colouring matter                      the materials of Chapter 17 used does
                                                                     not exceed 30 % of the ex-works price
                                                                     of the product
               – Other                                               Manufacture in which all the materials
                                                                     used are originating
ex1703         Molasses resulting from the extraction or             Manufacture in which the value of all
               refining of sugar, containing added flavouring        the materials of Chapter 17 used does
               or colouring matter                                   not exceed 30 % of the ex-works price
                                                                     of the product
 ---pagebreak--- L 54/34          EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
   HS heading                Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
  1704        Sugar confectionery (including white chocolate),      Manufacture:
              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 prep­
              arations of goods of headings 0401 to 0404,
              not containing cocoa or containing less than
              5 % by weight of cocoa calculated on a totally
              defatted basis, not elsewhere specified or
              included:
              – Malt extract                                        Manufacture from cereals of Chapter
                                                                    10
              – Other                                               Manufacture:
                                                                    — from materials of any heading,
                                                                        except that of the product, and
                                                                    — in which the value of all the
                                                                        materials of Chapter 17 used
                                                                        does not exceed 30 % of the ex-
                                                                        works price of the product
  1902        Pasta, whether or not cooked or stuffed (with
              meat or other substances) or otherwise
              prepared, such as spaghetti, macaroni, noodles,
              lasagne, gnocchi, ravioli, cannelloni; couscous,
              whether or not prepared:
              – Containing 20 % or less by weight of meat,          Manufacture in which all the cereals
                meat offal, fish, crustaceans or molluscs           and derivatives (except durum wheat
                                                                    and its derivatives) used are wholly
                                                                    obtained
              – Containing more than 20 % by weight of              Manufacture in which:
                meat, meat offal, fish, crustaceans or molluscs
                                                                    — all the cereals and their derivatives
                                                                        (except durum wheat and its
                                                                        derivatives) used are wholly
                                                                        obtained, and
                                                                    — all the materials of Chapters 2 and
                                                                        3 used are wholly obtained
 ---pagebreak--- 26.2.2013          EN                                 Official Journal of the European Union                                                        L 54/35
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
   1903        Tapioca and substitutes therefor prepared from         Manufacture from materials of any
               starch, in the form of flakes, grains, pearls,         heading, except potato starch of
               siftings or similar forms                              heading 1108
   1904        Prepared foods obtained by the swelling or             Manufacture:
               roasting of cereals or cereal products (for
               example, corn flakes); cereals (other than             — from materials of any heading,
               maize (corn)) in grain form or in the form of              except those of heading 1806,
               flakes or other worked grains (except flour,
               groats and meal), pre-cooked or otherwise              — in which all the cereals and flour
               prepared, not elsewhere specified or included              (except durum wheat and Zea
                                                                          indurata maize, and their deriva­
                                                                          tives) used are wholly obtained,
                                                                          and
                                                                      — in which the value of all the
                                                                          materials of Chapter 17 used
                                                                          does not exceed 30 % of the ex-
                                                                          works price of the product
   1905        Bread, pastry, cakes, biscuits and other      bakers’  Manufacture from materials of any
               wares, whether or not containing               cocoa;  heading, except those of Chapter 11
               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 other       Manufacture in which all the fruit,
               parts of plants; except for:                           nuts or vegetables used are wholly
                                                                      obtained
ex2001         Yams, sweet potatoes and similar edible parts of       Manufacture from materials of any
               plants containing 5 % or more by weight of             heading, except that of the product
               starch, prepared or preserved by vinegar or
               acetic acid
ex2004 and     Potatoes in the form of flour, meal or flakes,         Manufacture from materials of any
ex2005         prepared or preserved otherwise than by                heading, except that of the product
               vinegar or acetic acid
   2006        Vegetables, fruit, nuts, fruit-peel and other parts    Manufacture in which the value of all
               of plants, preserved by sugar (drained, glacé or       the materials of Chapter 17 used does
               crystallized)                                          not exceed 30 % of the ex-works price
                                                                      of the product
   2007        Jams, fruit jellies, marmalades, fruit or nut purée    Manufacture:
               and fruit or nut pastes, obtained by cooking,
               whether or not containing added sugar or               — from materials of any heading,
               other sweetening matter                                    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
ex2008         – Nuts, not containing added sugar or spirits          Manufacture in which the value of all
                                                                      the originating nuts and oil seeds of
                                                                      headings 0801, 0802 and 1202 to
                                                                      1207 used exceeds 60 % of the ex-
                                                                      works price of the product
 ---pagebreak--- L 54/36           EN                                  Official Journal of the European Union                                                      26.2.2013
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
               – Peanut butter; mixtures based on cereals;            Manufacture from materials of any
                 palm hearts; maize (corn)                            heading, except that of the product
               – Other except for fruit and nuts cooked               Manufacture:
                 otherwise than by steaming or boiling in
                 water, not containing added sugar, frozen            — from materials of any heading,
                                                                          except that of the product, and
                                                                      — in which the value of all the
                                                                          materials of Chapter 17 used
                                                                          does not exceed 30 % of the ex-
                                                                          works price of the product
   2009        Fruit juices (including grape must) and vegetable      Manufacture:
               juices, unfermented and not containing added
               spirit, whether or not containing added sugar          — from materials of any heading,
               or other sweetening matter                                 except that of the product, and
                                                                      — in which the value of all the
                                                                          materials of Chapter 17 used
                                                                          does not exceed 30 % of the ex-
                                                                          works price of the product
ex Chapter 21  Miscellaneous edible preparations; except for:         Manufacture from materials of any
                                                                      heading, except that of the product
   2101        Extracts, essences and concentrates, of coffee,        Manufacture:
               tea or maté and preparations with a basis of
               these products or with a basis of coffee, tea          — from materials of any heading,
               or maté; roasted chicory and other roasted                 except that of the product, and
               coffee substitutes, and extracts, essences and
               concentrates thereof                                   — in which all the chicory used is
                                                                          wholly obtained
   2103        Sauces and preparations therefor; mixed
               condiments and mixed seasonings; mustard
               flour and meal and prepared mustard:
               – Sauces and preparations therefor; mixed              Manufacture from materials of any
                 condiments and mixed seasonings                      heading, except that of the product.
                                                                      However, mustard flour or meal or
                                                                      prepared mustard may be used
               – Mustard flour and meal and prepared mustard          Manufacture from materials of any
                                                                      heading
ex2104         Soups and broths and preparations therefor             Manufacture from materials of any
                                                                      heading,     except      prepared      or
                                                                      preserved vegetables of headings
                                                                      2002 to 2005
   2106        Food preparations not elsewhere specified or           Manufacture:
               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
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/37
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                              (3)                   or                     (4)
ex Chapter 22  Beverages, spirits and vinegar; except for:           Manufacture:
                                                                     — from materials of any heading,
                                                                         except that of the product, and
                                                                     — in which all the grapes or
                                                                         materials derived from grapes
                                                                         used are wholly obtained
   2202        Waters, including mineral waters and aerated          Manufacture:
               waters, containing added sugar or other
               sweetening matter or flavoured, and other             — from materials of any heading,
               non-alcoholic beverages, not including fruit or           except that of the product,
               vegetable juices of heading 2009
                                                                     — in which the value of all the
                                                                         materials of Chapter 17 used
                                                                         does not exceed 30 % of the ex-
                                                                         works price of the product, and
                                                                     — in which all the fruit juice used
                                                                         (except that of pineapple, lime or
                                                                         grapefruit) is originating
   2207        Undenatured ethyl alcohol of an alcoholic             Manufacture:
               strength by volume of 80 % vol. or higher;
               ethyl alcohol and other spirits, denatured, of        — from materials of any heading,
               any strength                                              except heading 2207 or 2208, and
                                                                     — in which all the grapes or
                                                                         materials derived from grapes
                                                                         used are wholly obtained or, if
                                                                         all the other materials used are
                                                                         already originating, arrack may be
                                                                         used up to a limit of 5 % by
                                                                         volume
   2208        Undenatured ethyl alcohol of an alcoholic             Manufacture:
               strength by volume of less than 80 % vol.;
               spirits, liqueurs and other spirituous beverages      — from materials of any heading,
                                                                         except heading 2207 or 2208, and
                                                                     — in which all the grapes or
                                                                         materials derived from grapes
                                                                         used are wholly obtained or, if
                                                                         all the other materials used are
                                                                         already originating, arrack may be
                                                                         used up to a limit of 5 % by
                                                                         volume
ex Chapter 23  Residues and waste from the food industries;          Manufacture from materials of any
               prepared animal fodder; except for:                   heading, except that of the product
ex2301         Whale meal; flours, meals and pellets of fish or      Manufacture in which all the materials
               of crustaceans, molluscs or other aquatic invert­     of Chapters 2 and 3 used are wholly
               ebrates, unfit for human consumption                  obtained
ex2303         Residues from the manufacture of starch from          Manufacture in which all the maize
               maize (excluding concentrated steeping liquors),      used is wholly obtained
               of a protein content, calculated on the dry
               product, exceeding 40 % by weight
 ---pagebreak--- L 54/38            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex2306         Oil cake and other solid residues resulting from      Manufacture in which all the olives
               the extraction of olive oil, containing more than     used are wholly obtained
               3 % of olive oil
   2309        Preparations of a kind used in animal feeding         Manufacture in which:
                                                                     — all the cereals, sugar or molasses,
                                                                         meat or milk used are originating,
                                                                         and
                                                                     — all the materials of Chapter 3 used
                                                                         are wholly obtained
ex Chapter 24  Tobacco and manufactured tobacco substitutes;         Manufacture in which all the materials
               except for:                                           of Chapter 24 used are wholly
                                                                     obtained
   2402        Cigars, cheroots, cigarillos and cigarettes, of       Manufacture in which at least 70 % by
               tobacco or of tobacco substitutes                     weight of the unmanufactured
                                                                     tobacco or tobacco refuse of heading
                                                                     2401 used is originating
ex2403         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
ex2504         Natural crystalline graphite, with enriched           Enriching of the carbon content,
               carbon content, purified and ground                   purifying and grinding of crude
                                                                     crystalline graphite
ex2515         Marble, merely cut, by sawing or otherwise,           Cutting, by sawing or otherwise, of
               into blocks or slabs of a rectangular (including      marble (even if already sawn) of a
               square) shape, of a thickness not exceeding           thickness exceeding 25 cm
               25 cm
ex2516         Granite, porphyry, basalt, sandstone and other        Cutting, by sawing or otherwise, of
               monumental or building stone, merely cut, by          stone (even if already sawn) of a
               sawing or otherwise, into blocks or slabs of a        thickness exceeding 25 cm
               rectangular (including square) shape, of a
               thickness not exceeding 25 cm
ex2518         Calcined dolomite                                     Calcination of dolomite not calcined
ex2519         Crushed natural magnesium carbonate (magne­           Manufacture from materials of any
               site), in hermetically-sealed containers, and         heading, except that of the product.
               magnesium oxide, whether or not pure, other           However,        natural      magnesium
               than fused magnesia or dead-burned (sintered)         carbonate (magnesite) may be used
               magnesia
ex2520         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
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/39
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                              (3)                   or                     (4)
ex2524         Natural asbestos fibres                               Manufacture from asbestos concen­
                                                                     trate
ex2525         Mica powder                                           Grinding of mica or mica waste
ex2530         Earth colours, calcined or powdered                   Calcination or grinding of earth
                                                                     colours
   Chapter 26  Ores, slag and ash                                    Manufacture from materials of any
                                                                     heading, except that of the product
ex Chapter 27  Mineral fuels, mineral oils and products of their     Manufacture from materials of any
               distillation; bituminous substances; mineral          heading, except that of the product
               waxes; except for:
ex2707         Oils in which the weight of the aromatic consti­      Operations of refining and/or one or
               tuents exceeds that of the non-aromatic consti­       more specific process(es) (1)
               tuents, being oils similar to mineral oils
               obtained by distillation of high temperature          or
               coal tar, of which more than 65 % by volume
               distils at a temperature of up to 250 °C              Other operations in which all the
               (including mixtures of petroleum spirit and           materials used are classified within a
               benzole), for use as power or heating fuels           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
ex2709         Crude oils obtained from bituminous minerals          Destructive distillation of bituminous
                                                                     materials
   2710        Petroleum oils and oils obtained from                 Operations of refining and/or one or
               bituminous materials, other than crude; prep­         more specific process(es) (2)
               arations not elsewhere specified or included,
               containing by weight 70 % or more of                  or
               petroleum oils or of oils obtained from
               bituminous materials, these oils being the            Other operations in which all the
               basic constituents of the preparations; waste         materials used are classified within a
               oils                                                  heading other than that of the
                                                                     product. However, materials of the
                                                                     same heading as the product may be
                                                                     used, provided that their total value
                                                                     does not exceed 50 % of the ex-
                                                                     works price of the product
   2711        Petroleum gases and other gaseous hydro­              Operations of refining and/or one or
               carbons                                               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
 ---pagebreak--- L 54/40           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
   2712        Petroleum jelly; paraffin wax, microcrystalline      Operations of refining and/or one or
               petroleum wax, slack wax, ozokerite, lignite         more specific process(es) (2)
               wax, peat wax, other mineral waxes, and
               similar products obtained by synthesis or by         or
               other processes, whether or not coloured
                                                                    Other operations in which all the
                                                                    materials used are classified within a
                                                                    heading other than that of the
                                                                    product. However, materials of the
                                                                    same heading as the product may be
                                                                    used, provided that their total value
                                                                    does not exceed 50 % of the ex-
                                                                    works price of the product
   2713        Petroleum coke, petroleum bitumen and other          Operations of refining and/or one or
               residues of petroleum oils or of oils obtained       more specific process(es) (1)
               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 or oil      Operations of refining and/or one or
               shale and tar sands; asphaltites and asphaltic       more specific process(es) (1)
               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 asphalt,        Operations of refining and/or one or
               on natural bitumen, on petroleum bitumen, on         more specific process(es) (1)
               mineral tar or on mineral tar pitch (for
               example, bituminous mastics, cut-backs)              or
                                                                    Other operations in which all the
                                                                    materials used are classified within a
                                                                    heading other than that of the
                                                                    product. However, materials of the
                                                                    same heading as the product may be
                                                                    used, provided that their total value
                                                                    does not exceed 50 % of the ex-
                                                                    works price of the product
ex Chapter 28  Inorganic chemicals; organic or inorganic            Manufacture from materials of any            Manufacture in which the value of all
               compounds of precious metals, of rare-earth          heading, except that of the product.         the materials used does not exceed
               metals, of radioactive elements or of isotopes;      However, materials of the same               40 % of the ex-works price of the
               except for:                                          heading as the product may be used,          product
                                                                    provided that their total value does
                                                                    not exceed 20 % of the ex-works
                                                                    price of the product
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/41
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
ex2805         ‘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
ex2811         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
ex2833         Aluminium sulphate                                    Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
ex2840         Sodium perborate                                      Manufacture from disodium tetra­             Manufacture in which the value of all
                                                                     borate pentahydrate                          the materials used does not exceed
                                                                                                                  40 % of the ex-works price of the
                                                                                                                  product
ex2852         – Mercury   compounds of internal ethers and          Manufacture from materials of any            Manufacture in which the value of all
                 their halogenated, sulphonated, nitrated or         heading. However, the value of all           the materials used does not exceed
                 nitrosated derivatives                              the materials of heading 2909 used           40 % of the ex-works price of the
                                                                     shall not exceed 20 % of the ex-             product
                                                                     works price of the product
               – Mercury  compounds of nucleic acids and their       Manufacture from materials of any            Manufacture in which the value of all
                 salts, whether or not chemically defined; other     heading. However, the value of all           the materials used does not exceed
                 heterocyclic compounds                              the materials of headings 2852,              40 % of the ex-works price of the
                                                                     2932, 2933 and 2934 used shall               product
                                                                     not exceed 20 % 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
                                                                     heading, except that of the product.         the materials used does not exceed
                                                                     However, materials of the same               40 % of the ex-works price of the
                                                                     heading as the product may be used,          product
                                                                     provided that their total value does
                                                                     not exceed 20 % of the ex-works
                                                                     price of the product
ex2901         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
 ---pagebreak--- L 54/42            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
ex2902         Cyclanes and cyclenes (other than azulenes),          Operations of refining and/or one or
               benzene, toluene, xylenes, for use as power or        more specific process(es) (1)
               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
ex2905         Metal alcoholates of alcohols of this heading         Manufacture from materials of any            Manufacture in which the value of all
               and of ethanol                                        heading, including other materials of        the materials used does not exceed
                                                                     heading 2905. However, metal alco­           40 % of the ex-works price of the
                                                                     holates of this heading may be used,         product
                                                                     provided that their total value does
                                                                     not exceed 20 % of the ex-works
                                                                     price of the product
  2915         Saturated acyclic monocarboxylic acids and            Manufacture from materials of any            Manufacture in which the value of all
               their anhydrides, halides, peroxides and peroxy­      heading. However, the value of all           the materials used does not exceed
               acids; their halogenated, sulphonated, nitrated       the materials of headings 2915 and           40 % of the ex-works price of the
               or nitrosated derivatives                             2916 used shall not exceed 20 % of           product
                                                                     the ex-works price of the product
ex2932         – Internal   ethers and their halogenated,            Manufacture from materials of any            Manufacture in which the value of all
                 sulphonated, nitrated or nitrosated derivatives     heading. However, the value of all           the materials used does not exceed
                                                                     the materials of heading 2909 used           40 % of the ex-works price of the
                                                                     shall not exceed 20 % of the ex-             product
                                                                     works price of the product
               – Cyclic  acetals and internal hemiacetals and        Manufacture from materials of any            Manufacture in which the value of all
                 their halogenated, sulphonated, nitrated or         heading                                      the materials used does not exceed
                 nitrosated derivatives                                                                           40 % of the ex-works price of the
                                                                                                                  product
  2933         Heterocyclic compounds with nitrogen hetero-          Manufacture from materials of any            Manufacture in which the value of all
               atom(s) only                                          heading. However, the value of all           the materials used does not exceed
                                                                     the materials of headings 2932 and           40 % of the ex-works price of the
                                                                     2933 used shall not exceed 20 % of           product
                                                                     the ex-works price of the product
  2934         Nucleic acids and their salts, whether or not         Manufacture from      materials of any       Manufacture in which the value of all
               chemically      defined;     other     heterocyclic   heading. However,      the value of all      the materials used does not exceed
               compounds                                             the materials of        headings 2932,       40 % of the ex-works price of the
                                                                     2933 and 2934           used shall not       product
                                                                     exceed 20 % of the     ex-works price of
                                                                     the product
ex2939         Concentrates of poppy straw containing not            Manufacture in which the value of all
               less than 50 % by weight of alkaloids                 the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/43
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex Chapter 30  Pharmaceutical products; except for:                  Manufacture from materials of any
                                                                     heading, except that of the product.
                                                                     However, materials of the same
                                                                     heading as the product may be used,
                                                                     provided that their total value does
                                                                     not exceed 20 % of the ex-works
                                                                     price of the product
   3002        Human blood; animal blood prepared for thera­
               peutic, 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 prod­
               ucts:
               – Products  consisting of two or more consti­         Manufacture from materials of any
                 tuents which have been mixed together for           heading, including other materials of
                 therapeutic or prophylactic uses or unmixed         heading 3002. However, materials of
                 products for these uses, put up in measured         the same description as the product
                 doses or in forms or packings for retail sale       may be used, provided that their
                                                                     total value does not exceed 20 % of
                                                                     the ex-works price of the product
               – Other
               ––  Human blood                                       Manufacture from materials of any
                                                                     heading, including other materials of
                                                                     heading 3002. However, materials of
                                                                     the same description as the product
                                                                     may be used, provided that their
                                                                     total value does not exceed 20 % of
                                                                     the ex-works price of the product
               ––  Animal blood prepared for therapeutic or          Manufacture from materials of any
                   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, haemog­      Manufacture from materials of any
                   lobin, blood globulins and 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
               ––  Haemoglobin, blood globulins and serum            Manufacture from materials of any
                   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
 ---pagebreak--- L 54/44           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                               (3)                  or                     (4)
               –– Other                                             Manufacture from materials of any
                                                                    heading, including other materials of
                                                                    heading 3002. However, materials of
                                                                    the same description as the product
                                                                    may be used, provided that their
                                                                    total value does not exceed 20 % of
                                                                    the ex-works price of the product
  3003 and     Medicaments (excluding goods of heading
  3004         3002, 3005 or 3006):
               – Obtained from amikacin of heading 2941             Manufacture from materials of any
                                                                    heading, except that of the product.
                                                                    However, materials of headings 3003
                                                                    and 3004 may be used, provided that
                                                                    their total value does not exceed 20 %
                                                                    of the ex-works price of the product
               – Other                                              Manufacture:
                                                                    — from materials of any heading,
                                                                        except that of the product.
                                                                        However, materials of headings
                                                                        3003 and 3004 may be used,
                                                                        provided that their total value
                                                                        does not exceed 20 % of the ex-
                                                                        works price of the product, and
                                                                    — in which the value of all the
                                                                        materials used does not exceed
                                                                        50 % of the ex-works price of
                                                                        the product
ex3006         – Waste pharmaceuticals specified in note 4(k)       The origin of the product in its
                 to this Chapter                                    original classification shall be retained
               – Sterile surgical or dental adhesion barriers,
                 whether or not absorbable:
               –– made of plastics                                  Manufacture in which the value of all        Manufacture in which the value of all
                                                                    the materials of Chapter 39 used does        the materials used does not exceed
                                                                    not exceed 20 % of the ex-works price        25 % of the ex-works price of the
                                                                    of the product (5)                           product
               –– made of fabrics                                   Manufacture from (7):
                                                                    — natural fibres
                                                                    — man-made staple fibres, not carded
                                                                        or combed or otherwise processed
                                                                        for spinning,
                                                                        or
                                                                    — chemical materials or textile pulp
               – Appliances identifiable for ostomy use             Manufacture in which the value of all
                                                                    the materials used does not exceed
                                                                    50 % of the ex-works price of the
                                                                    product
 ---pagebreak--- 26.2.2013         EN                                  Official Journal of the European Union                                                        L 54/45
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
ex Chapter 31  Fertilizers; except for:                               Manufacture from materials of any            Manufacture in which the value of all
                                                                      heading, except that of the product.         the materials used does not exceed
                                                                      However, materials of the same               40 % of the ex-works price of the
                                                                      heading as the product may be used,          product
                                                                      provided that their total value does
                                                                      not exceed 20 % of the ex-works
                                                                      price of the product
ex3105         Mineral or chemical fertilizers containing two         Manufacture:                                 Manufacture in which the value of all
               or three of the fertilizing elements nitrogen,                                                      the materials used does not exceed
               phosphorous and potassium; other fertilizers;          — from materials of any heading,             40 % of the ex-works price of the
               goods of this chapter, in tablets or similar               except that of the product.              product
               forms or in packages of a gross weight not                 However, materials of the same
               exceeding 10 kg, except for:                               heading as the product may be
                                                                          used, provided that their total
               – sodium nitrate                                           value does not exceed 20 % of
                                                                          the ex-works price of the
               – calcium cyanamide                                        product, and
               – potassium sulphate                                   — in which the value of all the
                                                                          materials used does not exceed
               – magnesium potassium sulphate                             50 % of the ex-works price of
                                                                          the product
ex Chapter 32  Tanning or dyeing extracts; tannins and their          Manufacture from materials of any            Manufacture in which the value of all
               derivatives; dyes, pigments and other colouring        heading, except that of the product.         the materials used does not exceed
               matter; paints and varnishes; putty and other          However, materials of the same               40 % of the ex-works price of the
               mastics; inks; except for:                             heading as the product may be used,          product
                                                                      provided that their total value does
                                                                      not exceed 20 % of the ex-works
                                                                      price of the product
ex3201         Tannins and their salts, ethers, esters and other      Manufacture from tanning extracts of         Manufacture in which the value of all
               derivatives                                            vegetable origin                             the materials used does not exceed
                                                                                                                   40 % of the ex-works price of the
                                                                                                                   product
   3205        Colour lakes; preparations as specified in note 3      Manufacture from materials of any            Manufacture in which the value of all
               to this chapter based on colour lakes (3)              heading, except headings 3203, 3204          the materials used does not exceed
                                                                      and 3205. However, materials of              40 % of the ex-works price of the
                                                                      heading 3205 may be used, provided           product
                                                                      that their total value does not exceed
                                                                      20 % of the ex-works price of the
                                                                      product
ex Chapter 33  Essential oils and resinoids; perfumery, cosmetic      Manufacture from materials of any            Manufacture in which the value of all
               or toilet preparations; except for:                    heading, except that of the product.         the materials used does not exceed
                                                                      However, materials of the same               40 % of the ex-works price of the
                                                                      heading as the product may be used,          product
                                                                      provided that their total value does
                                                                      not exceed 20 % of the ex-works
                                                                      price of the product
 ---pagebreak--- L 54/46            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
   3301        Essential oils (terpeneless or not), including        Manufacture from materials of any            Manufacture in which the value of all
               concretes and absolutes; resinoids; extracted         heading, including materials of a            the materials used does not exceed
               oleoresins; concentrates of essential oils in         different ‘group’ (4) in this heading.       40 % of the ex-works price of the
               fats, in fixed oils, in waxes or the like,            However, materials of the same               product
               obtained by enfleurage or maceration; terpenic        group as the product may be used,
               by-products of the deterpenation of essential         provided that their total value does
               oils; aqueous distillates and aqueous solutions       not exceed 20 % of the ex-works
               of essential oils                                     price of the product
ex Chapter 34  Soap, organic surface-active agents, washing          Manufacture from materials of any            Manufacture in which the value of all
               preparations, lubricating preparations, artificial    heading, except that of the product.         the materials used does not exceed
               waxes, prepared waxes, polishing or scouring          However, materials of the same               40 % of the ex-works price of the
               preparations, candles and similar articles,           heading as the product may be used,          product
               modelling pastes, ‘dental waxes’ and dental           provided that their total value does
               preparations with a basis of plaster; except for:     not exceed 20 % of the ex-works
                                                                     price of the product
ex3403         Lubricating preparations containing less than         Operations of refining and/or one or
               70 % by weight of petroleum oils or oils              more specific process(es) (1)
               obtained from bituminous minerals
                                                                     or
                                                                     Other operations in which all the
                                                                     materials used are classified within a
                                                                     heading other than that of the
                                                                     product. However, materials of the
                                                                     same heading as the product may be
                                                                     used, provided that their total value
                                                                     does not exceed 50 % of the ex-
                                                                     works price of the product
   3404        Artificial waxes and prepared waxes:
               – With a basis of paraffin, petroleum waxes,          Manufacture from materials of any
                 waxes obtained from bituminous minerals,            heading, except that of the product.
                 slack wax or scale wax                              However, materials of the same
                                                                     heading as the product may be used,
                                                                     provided that their total value does
                                                                     not exceed 50 % of the ex-works
                                                                     price of the product
               – Other                                               Manufacture from materials of any            Manufacture in which the value of all
                                                                     heading, except:                             the materials used does not exceed
                                                                                                                  40 % of the ex-works price of the
                                                                     — hydrogenated oils having 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
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/47
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex Chapter 35  Albuminoidal substances; modified starches;           Manufacture from materials of any            Manufacture in which the value of all
               glues; enzymes; except for:                           heading, except that of the product.         the materials used does not exceed
                                                                     However, materials of the same               40 % of the ex-works price of the
                                                                     heading as the product may be used,          product
                                                                     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
                                                                     heading, including other materials of        the materials used does not exceed
                                                                     heading 3505                                 40 % of the ex-works price of the
                                                                                                                  product
               –  Other                                              Manufacture from materials of any            Manufacture in which the value of all
                                                                     heading, except those of heading             the materials used does not exceed
                                                                     1108                                         40 % of the ex-works price of the
                                                                                                                  product
ex3507         Prepared enzymes not elsewhere specified or           Manufacture in which the value of all
               included                                              the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
   Chapter 36  Explosives; pyrotechnic products; matches;            Manufacture from materials of any            Manufacture in which the value of all
               pyrophoric alloys; certain combustible prepara­       heading, except that of the product.         the materials used does not exceed
               tions                                                 However, materials of the same               40 % of the ex-works price of the
                                                                     heading as the product may be used,          product
                                                                     provided that their total value does
                                                                     not exceed 20 % of the ex-works
                                                                     price of the product
ex Chapter 37  Photographic or cinematographic goods; except         Manufacture from materials of any            Manufacture in which the value of all
               for:                                                  heading, except that of the product.         the materials used does not exceed
                                                                     However, materials of the same               40 % of the ex-works price of the
                                                                     heading as the product may be used,          product
                                                                     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, sensi­
               tised, unexposed, of any material other than
               paper, paperboard or textiles; instant print
               film in the flat, sensitised, unexposed, whether
               or not in packs:
               –  Instant print film for colour photography, in      Manufacture from materials of any            Manufacture in which the value of all
                  packs                                              heading, except those of headings            the materials used does not exceed
                                                                     3701 and 3702. However, materials            40 % of the ex-works price of the
                                                                     of heading 3702 may be used,                 product
                                                                     provided that their total value does
                                                                     not exceed 30 % of the ex-works
                                                                     price of the product
 ---pagebreak--- L 54/48           EN                                  Official Journal of the European Union                                                      26.2.2013
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
               – Other                                                Manufacture from materials of any            Manufacture in which the value of all
                                                                      heading, except those of headings            the materials used does not exceed
                                                                      3701 and 3702. However, materials            40 % of the ex-works price of the
                                                                      of headings 3701 and 3702 may be             product
                                                                      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
               unexposed, of any material other than paper,           heading, except those of headings            the materials used does not exceed
               paperboard or textiles; instant print film in          3701 and 3702                                40 % of the ex-works price of the
               rolls, sensitised, unexposed                                                                        product
   3704        Photographic plates, film paper, paperboard and        Manufacture from materials of any            Manufacture in which the value of all
               textiles, exposed but not developed                    heading, except those of headings            the materials used does not exceed
                                                                      3701 to 3704                                 40 % of the ex-works price of the
                                                                                                                   product
ex Chapter 38  Miscellaneous chemical products; except for:           Manufacture from materials of any            Manufacture in which the value of all
                                                                      heading, except that of the product.         the materials used does not exceed
                                                                      However, materials of the same               40 % of the ex-works price of the
                                                                      heading as the product may be used,          product
                                                                      provided that their total value does
                                                                      not exceed 20 % of the ex-works
                                                                      price of the product
ex3801         – Colloidal graphite in suspension in oil and          Manufacture in which the value of all
                 semi-colloidal graphite; carbonaceous pastes         the materials used does not exceed
                 for electrodes                                       50 % of the ex-works price of the
                                                                      product
               – Graphite in paste form, being a mixture of           Manufacture in which the value of all        Manufacture in which the value of all
                 more than 30 % by weight of graphite with            the materials of heading 3403 used           the materials used does not exceed
                 mineral oils                                         does not exceed 20 % of the ex-              40 % of the ex-works price of the
                                                                      works price of the product                   product
ex3803         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
ex3805         Spirits of sulphate turpentine, purified               Purification by distillation or refining     Manufacture in which the value of all
                                                                      of raw spirits of sulphate turpentine        the materials used does not exceed
                                                                                                                   40 % of the ex-works price of the
                                                                                                                   product
ex3806         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
ex3807         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
 ---pagebreak--- 26.2.2013          EN                                 Official Journal of the European Union                                                        L 54/49
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
       (1)                               (2)                                             (3)                    or                     (4)
  3808         Insecticides, rodenticides, fungicides, herbicides,    Manufacture in which the value of all
               anti-sprouting products and plant-growth regu­         the materials used does not exceed
               lators, disinfectants and similar products, put up     50 % of the ex-works price of the
               in forms or packings for retail sale or as prep­       products
               arations or articles (for example, sulphur-treated
               bands, wicks and candles, and fly-papers)
  3809         Finishing agents, dye carriers to accelerate the       Manufacture in which the value of all
               dyeing or fixing of dyestuffs and other products       the materials used does not exceed
               and preparations (for example, dressings and           50 % of the ex-works price of the
               mordants), of a kind used in the textile,              products
               paper, leather or like industries, not elsewhere
               specified or included
  3810         Pickling preparations for metal surfaces; fluxes       Manufacture in which the value of all
               and other auxiliary preparations for soldering,        the materials used does not exceed
               brazing or welding; soldering, brazing or              50 % of the ex-works price of the
               welding powders and pastes consisting of               products
               metal and other materials; preparations of a
               kind used as cores or coatings for welding elec­
               trodes or rods
  3811         Anti-knock preparations, oxidation inhibitors,
               gum inhibitors, viscosity improvers, anti-
               corrosive preparations and other prepared
               additives, for mineral oils (including gasoline)
               or for other liquids used for the same
               purposes as mineral oils:
               – Prepared additives for lubricating oil,              Manufacture in which the value of all
                 containing petroleum oils or oils obtained           the materials of heading 3811 used
                 from bituminous minerals                             does not exceed 50 % of the ex-
                                                                      works price of the product
               – Other                                                Manufacture in which the value of all
                                                                      the materials used does not exceed
                                                                      50 % of the ex-works price of the
                                                                      product
  3812         Prepared rubber accelerators; compound plasti­         Manufacture in which the value of all
               cisers for rubber or plastics, not elsewhere           the materials used does not exceed
               specified or included; anti-oxidizing prep­            50 % of the ex-works price of the
               arations and other compound stabilizers for            product
               rubber or plastics
  3813         Preparations and charges for fire-extinguishers;       Manufacture in which the value of all
               charged fire-extinguishing grenades                    the materials used does not exceed
                                                                      50 % of the ex-works price of the
                                                                      product
  3814         Organic composite solvents and thinners, not           Manufacture in which the value of all
               elsewhere specified or included; prepared paint        the materials used does not exceed
               or varnish removers                                    50 % of the ex-works price of the
                                                                      product
 ---pagebreak--- L 54/50             EN                                Official Journal of the European Union                                                      26.2.2013
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
       (1)                               (2)                                             (3)                    or                     (4)
  3818         Chemical elements doped for use in electronics,        Manufacture in which the value of all
               in the form of discs, wafers or similar forms;         the materials used does not exceed
               chemical compounds doped for use in elec­              50 % of the ex-works price of the
               tronics                                                product
  3819         Hydraulic brake fluids and other prepared              Manufacture in which the value of all
               liquids for hydraulic transmission, not                the materials used does not exceed
               containing or containing less than 70 % by             50 % of the ex-works price of the
               weight of petroleum oils or oils obtained              product
               from bituminous minerals
  3820         Anti-freezing preparations and prepared de-            Manufacture in which the value of all
               icing fluids                                           the materials used does not exceed
                                                                      50 % of the ex-works price of the
                                                                      product
ex3821         Prepared culture media for the development or          Manufacture in which the value of all
               maintenance of micro-organisms (including              the materials used does not exceed
               viruses and the like) or of plant, human or            50 % of the ex-works price of the
               animal cells                                           product
  3822         Diagnostic or laboratory reagents on a backing,        Manufacture in which the value of all
               prepared diagnostic or laboratory reagents             the materials used does not exceed
               whether or not on a backing, other than                50 % of the ex-works price of the
               those of heading 3002 or 3006; certified               product
               reference materials
  3823         Industrial monocarboxylic fatty acids; acid oils
               from refining; industrial fatty alcohols:
               –  Industrial monocarboxylic fatty acids, acid oils    Manufacture from materials of any
                  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
                                                                      heading, except that of the product.         the materials used does not exceed
                                                                      However, materials of the same               40 % of the ex-works price of the
                                                                      heading as the product may be used,          product
                                                                      provided that their total value does
                                                                      not exceed 20 % of the ex-works
                                                                      price of the product
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/51
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
               –– Prepared binders for foundry moulds or
                  cores based on natural resinous products
               –– Naphthenic acids, their water-insoluble salts
                  and their esters
               –– Sorbitol other than that of heading 2905
               –– Petroleum sulphonates, excluding petroleum
                  sulphonates of alkali metals, of ammonium
                  or of ethanolamines; thiophenated sulphonic
                  acids of oils obtained from bituminous
                  minerals, and their salts
               –– Ion exchangers
               –– Getters for vacuum tubes
               –– Alkaline iron oxide for the purification of
                  gas
               –– Ammoniacal gas liquors and spent oxide
                  produced in coal gas purification
               –– Sulphonaphthenic acids, their            water-
                  insoluble salts and their esters
               –– Fusel oil and Dippel’s oil
               –– Mixtures of salts having different anions
               –– Copying pastes with a basis of gelatin,
                  whether or not on a paper or textile backing
               – Other                                              Manufacture in which the value of all
                                                                    the materials used does not exceed
                                                                    50 % of the ex-works price of the
                                                                    product
  3901 to 3915 Plastics in primary forms, waste, parings and
               scrap, of plastic; except for headings ex3907
               and 3912 for which the rules are set out below:
               – Addition homopolymerisation products in            Manufacture in which:                        Manufacture in which the value of all
                 which a single monomer contributes more                                                         the materials used does not exceed
                 than 99 % by weight to the total polymer           — the value of all the materials used        25 % of the ex-works price of the
                 content                                                does not exceed 50 % of the ex-          product
                                                                        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        Manufacture in which the value of all
                                                                    the materials of Chapter 39 used does        the materials used does not exceed
                                                                    not exceed 20 % of the ex-works price        25 % of the ex-works price of the
                                                                    of the product (5)                           product
 ---pagebreak--- L 54/52           EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
ex3907         – Copolymer, made from polycarbonate and              Manufacture from materials of any
                 acrylonitrile-butadiene-styrene       copolymer     heading, except that of the product.
                 (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
               elsewhere specified or included, in primary           the materials of the same heading as
               forms                                                 the 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 ex3916, ex3917, ex3920
               and ex3921, for which the rules are set out
               below:
               – Flat products, further worked than only             Manufacture in which the value of all        Manufacture in which the value of all
                 surface-worked or cut into forms other than         the materials of Chapter 39 used does        the materials used does not exceed
                 rectangular (including square); other products,     not exceed 50 % of the ex-works price        25 % of the ex-works price of the
                 further worked than only surface-worked             of the product                               product
               – Other:
               ––  Addition homopolymerisation products in           Manufacture in which:                        Manufacture in which the value of all
                   which a single monomer contributes more                                                        the materials used does not exceed
                   than 99 % by weight to the total polymer          — the value of all the materials used        25 % of the ex-works price of the
                   content                                               does not exceed 50 % of the ex-          product
                                                                         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        Manufacture in which the value of all
                                                                     the materials of Chapter 39 used does        the materials used does not exceed
                                                                     not exceed 20 % of the ex-works price        25 % of the ex-works price of the
                                                                     of the product (5)                           product
ex3916 and     Profile shapes and tubes                              Manufacture in which:                        Manufacture in which the value of all
ex3917                                                                                                            the materials used does not exceed
                                                                     — the value of all the materials used        25 % of the ex-works price of the
                                                                         does not exceed 50 % of the ex-          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 20 % of the ex-works
                                                                         price of the product
 ---pagebreak--- 26.2.2013          EN                                 Official Journal of the European Union                                                        L 54/53
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
ex3920          – Ionomer sheet or film                               Manufacture from a thermoplastic             Manufacture in which the value of all
                                                                      partial salt which is a copolymer of         the materials used does not exceed
                                                                      ethylene and metacrylic acid partly          25 % of the ex-works price of the
                                                                      neutralised with metal ions, mainly          product
                                                                      zinc and sodium
                – Sheets of regenerated cellulose, polyamides or      Manufacture in which the value of all
                  polyethylene                                        the materials of the same heading as
                                                                      the product used does not exceed
                                                                      20 % of the ex-works price of the
                                                                      product
ex3921          Foils of plastic, metallised                          Manufacture from highly-transparent          Manufacture in which the value of all
                                                                      polyester-foils with a thickness of          the materials used does not exceed
                                                                      less than 23 micron (6)                      25 % of the ex-works price of the
                                                                                                                   product
   3922 to 3926 Articles of plastics                                  Manufacture in which the value of all
                                                                      the materials used does not exceed
                                                                      50 % of the ex-works price of the
                                                                      product
ex Chapter 40   Rubber and articles thereof; except for:              Manufacture from materials of any
                                                                      heading, except that of the product
ex4001          Laminated slabs of crepe rubber for shoes             Lamination of sheets of natural rubber
   4005         Compounded rubber, unvulcanised, in primary           Manufacture in which the value of all
                forms or in plates, sheets or strip                   the 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 tyres,        Retreading of used tyres
                  of rubber
                – Other                                               Manufacture from materials of any
                                                                      heading, except those of headings
                                                                      4011 and 4012
ex4017          Articles of hard rubber                               Manufacture from hard rubber
ex Chapter 41   Raw hides and skins (other than furskins) and         Manufacture from materials of any
                leather; except for:                                  heading, except that of the product
ex4102          Raw skins of sheep or lambs, without wool on          Removal of wool from sheep or lamb
                                                                      skins, with wool on
   4104 to 4106 Tanned or crust hides and skins, without wool         Retanning of tanned leather
                or hair on, whether or not split, but not further
                prepared                                              or
                                                                      Manufacture from materials of any
                                                                      heading, except that of the product
 ---pagebreak--- L 54/54           EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
   4107,       Leather further prepared after tanning or             Manufacture from materials of any
   4112 and    crusting, including parchment-dressed leather,        heading, except headings 4104 to
   4113        without wool or hair on, whether or not split,        4113
               other than leather of heading 4114
ex4114         Patent leather and patent laminated leather;          Manufacture from materials of
               metallised leather                                    headings 4104 to 4106, 4107, 4112
                                                                     or 4113, provided that their total
                                                                     value does not exceed 50 % of the
                                                                     ex-works price of the product
   Chapter 42  Articles of leather; saddlery and harness; travel     Manufacture from materials of any
               goods, handbags and similar containers; articles      heading, except that of the product
               of animal gut (other than silk worm gut)
ex Chapter 43  Furskins and artificial fur; manufactures thereof;    Manufacture from materials of any
               except for:                                           heading, except that of the product
ex4302         Tanned or dressed furskins, assembled:
               – Plates, crosses and similar forms                   Bleaching or dyeing, in addition to
                                                                     cutting and assembly of non-
                                                                     assembled tanned or dressed furskins
               – Other                                               Manufacture from non-assembled,
                                                                     tanned or dressed furskins
   4303        Articles of apparel, clothing accessories and         Manufacture from non-assembled
               other articles of furskin                             tanned or dressed furskins of
                                                                     heading 4302
ex Chapter 44  Wood and articles of wood; wood charcoal;             Manufacture from materials of any
               except for:                                           heading, except that of the product
ex4403         Wood roughly squared                                  Manufacture from wood in the rough,
                                                                     whether or not stripped of its bark or
                                                                     merely roughed down
ex4407         Wood sawn or chipped lengthwise, sliced or            Planing, sanding or end-jointing
               peeled, of a thickness exceeding 6 mm,
               planed, sanded or end-jointed
ex4408         Sheets for veneering (including those obtained        Splicing, planing, sanding or end-
               by slicing laminated wood) and for plywood, of        jointing
               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
ex4409         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
ex4410 to      Beadings and mouldings, including moulded             Beading or moulding
ex4413         skirting and other moulded boards
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/55
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex4415         Packing cases, boxes, crates, drums and similar       Manufacture from boards not cut to
               packings, of wood                                     size
ex4416         Casks, barrels, vats, tubs and other coopers’         Manufacture from riven staves, not
               products and parts thereof, of wood                   further worked than sawn on the
                                                                     two principal surfaces
ex4418         – Builders’ joinery and carpentry of wood             Manufacture from materials of any
                                                                     heading, except that of the product.
                                                                     However, cellular wood panels,
                                                                     shingles and shakes may be used
               – Beadings and mouldings                              Beading or moulding
ex4421         Match splints; wooden pegs or pins for                Manufacture from wood of any
               footwear                                              heading, except drawn wood of
                                                                     heading 4409
ex Chapter 45  Cork and articles of cork; except for:                Manufacture from materials of any
                                                                     heading, except that of the product
   4503        Articles of natural cork                              Manufacture from cork of heading
                                                                     4501
   Chapter 46  Manufactures of straw, of esparto or of other         Manufacture from materials of any
               plaiting materials; basketware and wickerwork         heading, except that of the product
   Chapter 47  Pulp of wood or of other fibrous cellulosic           Manufacture from materials of any
               material; recovered (waste and scrap) paper or        heading, except that of the product
               paperboard
ex Chapter 48  Paper and paperboard; articles of paper pulp, of      Manufacture from materials of any
               paper or of paperboard; except for:                   heading, except that of the product
ex4811         Paper and paperboard, ruled, lined or squared         Manufacture     from       paper-making
               only                                                  materials of Chapter 47
   4816        Carbon paper, self-copy paper and other               Manufacture     from       paper-making
               copying or transfer papers (other than those          materials of Chapter 47
               of heading 4809), duplicator stencils and
               offset plates, of paper, whether or not put up
               in boxes
   4817        Envelopes, letter cards, plain postcards and          Manufacture:
               correspondence cards, of paper or paperboard;
               boxes, pouches, wallets and writing compen­           — from materials of any heading,
               diums, of paper or paperboard, containing an              except that of the product, and
               assortment of paper stationery
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         50 % of the ex-works price of
                                                                         the product
ex4818         Toilet paper                                          Manufacture     from       paper-making
                                                                     materials of Chapter 47
 ---pagebreak--- L 54/56           EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex4819         Cartons, boxes, cases, bags and other packing         Manufacture:
               containers, of paper, paperboard, cellulose
               wadding or webs of cellulose fibres                   — 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
ex4820         Letter pads                                           Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
ex4823         Other paper, paperboard, cellulose wadding and        Manufacture     from       paper-making
               webs of cellulose fibres, cut to size or shape        materials of Chapter 47
ex Chapter 49  Printed books, newspapers, pictures and other         Manufacture from materials of any
               products of the printing industry; manuscripts,       heading, except that of the product
               typescripts and plans; except for:
   4909        Printed or illustrated postcards; printed cards       Manufacture from materials of any
               bearing personal greetings, messages or               heading, except those of headings
               announcements, whether or not illustrated,            4909 and 4911
               with or without envelopes or trimmings
   4910        Calendars of any kind, printed, including
               calendar blocks:
               – Calendars of the ‘perpetual’ type or with           Manufacture:
                 replaceable blocks mounted on bases other
                 than paper or paperboard                            — 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
               – 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
ex5003         Silk waste (including cocoons unsuitable for          Carding or combing of silk waste
               reeling, yarn waste and garnetted stock),
               carded or combed
   5004 to     Silk yarn and yarn spun from silk waste               Manufacture from (7):
ex5006
                                                                     — raw silk or silk waste, carded or
                                                                         combed or otherwise prepared
                                                                         for spinning,
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/57
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                              (3)                    or                    (4)
                                                                     — other natural fibres, not carded or
                                                                          combed or otherwise prepared for
                                                                          spinning,
                                                                     — chemical materials or textile pulp,
                                                                          or
                                                                     — paper-making materials
   5007         Woven fabrics of silk or of silk waste:
                – Incorporating rubber thread                        Manufacture from single yarn (7)
                – Other                                              Manufacture from (7):
                                                                     — 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, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, 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; horsehair yarn     Manufacture from materials of any
                and woven fabric; except for:                        heading, except that of the product
   5106 to 5110 Yarn of wool, of fine or coarse animal hair or       Manufacture from (7):
                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
 ---pagebreak--- L 54/58            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                              (3)                    or                    (4)
   5111 to 5113 Woven fabrics of wool, of fine or coarse animal
                hair or of horsehair:
                – Incorporating rubber thread                        Manufacture from single yarn (7)
                – Other                                              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, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, 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 5207 Yarn and thread of cotton                            Manufacture from (7):
                                                                     — raw silk or silk waste, carded or
                                                                          combed or otherwise prepared
                                                                          for spinning,
                                                                     — natural fibres, not carded or
                                                                          combed or otherwise prepared
                                                                          for spinning,
                                                                     — chemical materials or textile pulp,
                                                                          or
                                                                     — paper-making materials
   5208 to 5212 Woven fabrics of cotton:
                – Incorporating rubber thread                        Manufacture from single yarn (7)
                – Other                                              Manufacture from (7):
                                                                     — coir yarn,
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/59
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                              (3)                    or                    (4)
                                                                     — 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, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, shrink resistance processing,
                                                                     permanent       finishing,     decatising,
                                                                     impregnating, mending and burling),
                                                                     provided that the value of the
                                                                     unprinted fabric used does not
                                                                     exceed 47.5 % of the ex-works price
                                                                     of the product
ex Chapter 53   Other vegetable textile fibres; paper yarn and       Manufacture from materials of any
                woven fabrics of paper yarn; except for:             heading, except that of the product
   5306 to 5308 Yarn of other vegetable textile fibres; paper yarn   Manufacture from (7):
                                                                     — raw silk or silk waste, carded or
                                                                          combed or otherwise prepared
                                                                          for spinning,
                                                                     — natural fibres, not carded or
                                                                          combed or otherwise prepared
                                                                          for spinning,
                                                                     — chemical materials or textile pulp,
                                                                          or
                                                                     — paper-making materials
   5309 to 5311 Woven fabrics of other vegetable textile fibres;
                woven fabrics of paper yarn:
                – Incorporating rubber thread                        Manufacture from single yarn (7)
                – Other                                              Manufacture from (7):
                                                                     — coir yarn,
                                                                     — jute yarn,
                                                                     — natural fibres,
                                                                     — man-made staple fibres, not carded
                                                                          or combed or otherwise prepared
                                                                          for spinning,
 ---pagebreak--- L 54/60            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
   HS heading                 Description of product
                                                                                                             status
       (1)                              (2)                                              (3)                    or                    (4)
                                                                     — chemical materials or textile pulp,
                                                                          or
                                                                     — paper
                                                                     Or
                                                                     Printing accompanied by at least two
                                                                     preparatory or finishing operations
                                                                     (such as scouring, bleaching, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, 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 5406 Yarn, monofilament and thread of man-made             Manufacture from (7):
               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 yarn:
  5408
               –  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, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, 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--- 26.2.2013           EN                                Official Journal of the European Union                                                        L 54/61
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
       (1)                               (2)                                              (3)                    or                    (4)
   5501 to 5507 Man-made staple fibres                                Manufacture from chemical materials
                                                                      or textile pulp
   5508 to 5511 Yarn and sewing thread of man-made staple             Manufacture from (7):
                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, merce­
                                                                      rising, heat setting, raising, calen­
                                                                      dering, 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 56   Wadding, felt and non-wovens; special yarns;          Manufacture from (7):
                twine, cordage, ropes and cables and articles
                thereof; except for:                                  — coir yarn,
                                                                      — natural fibres,
                                                                      — chemical materials or textile pulp,
                                                                           or
                                                                      — paper-making materials
 ---pagebreak--- L 54/62          EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
   HS heading                Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
  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
  5605        Metallised yarn, whether or not gimped, being         Manufacture from (7):
              textile yarn, or strip or the like of heading 5404
              or 5405, combined with metal in the form of           — natural fibres,
              thread, strip or powder or covered with metal
                                                                    — man-made staple fibres, not carded
                                                                        or combed or otherwise processed
                                                                        for spinning,
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/63
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
                                                                    — chemical materials or textile pulp,
                                                                        or
                                                                    — paper-making materials
  5606         Gimped yarn, and strip and the like of heading       Manufacture from (7):
               5404 or 5405, gimped (other than those of
               heading 5605 and gimped horsehair yarn);             — natural fibres,
               chenille yarn (including flock chenille yarn);
               loop wale-yarn                                       — man-made staple fibres, not carded
                                                                        or combed or otherwise processed
                                                                        for spinning,
                                                                    — chemical materials or textile pulp,
                                                                        or
                                                                    — paper-making materials
  Chapter 57   Carpets and other textile floor coverings:
               – Of needleloom felt                                 Manufacture from (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
               – Other                                              Manufacture from (7):
                                                                    — coir yarn or jute yarn,
                                                                    — synthetic or artificial filament yarn,
 ---pagebreak--- L 54/64           EN                                  Official Journal of the European Union                                                      26.2.2013
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                              (3)                    or                    (4)
                                                                      — 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, merce­
                                                                      rising, heat setting, raising, calen­
                                                                      dering, 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 Gobelins,           Manufacture from materials of any
               Flanders, Aubusson, Beauvais and the like, and         heading, except that of the product
               needle-worked tapestries (for example, petit
               point, cross stitch), whether or not made up
   5810        Embroidery in the piece, in strips or in motifs        Manufacture:
                                                                      — from materials of any heading,
                                                                           except that of the product, and
                                                                      — in which the value of all the
                                                                           materials used does not exceed
                                                                           50 % of the ex-works price of
                                                                           the product
   5901        Textile fabrics coated with gum or amylaceous          Manufacture from yarn
               substances, of a kind used for the outer covers
               of books or the like; tracing cloth; prepared
               painting canvas; buckram and similar stiffened
               textile fabrics of a kind used for hat foundations
   5902        Tyre cord fabric of high tenacity yarn of nylon
               or other polyamides, polyesters or viscose
               rayon:
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/65
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                              status
       (1)                              (2)                                               (3)                    or                   (4)
               – Containing not more than 90 % by weight of          Manufacture from yarn
                 textile materials
               – Other                                               Manufacture from chemical materials
                                                                     or textile pulp
  5903         Textile fabrics impregnated, coated, covered or       Manufacture from yarn
               laminated with plastics, other than those of
               heading 5902                                          or
                                                                     Printing accompanied by at least two
                                                                     preparatory or finishing operations
                                                                     (such as scouring, bleaching, merce­
                                                                     rising, 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; floor          Manufacture from yarn (7)
               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 laminated           Manufacture from yarn
                 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
                                                                     Printing accompanied by at least two
                                                                     preparatory or finishing operations
                                                                     (such as scouring, bleaching, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, 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:
 ---pagebreak--- L 54/66           EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
   HS heading                 Description of product
                                                                                                                status
       (1)                              (2)                                                 (3)                    or                 (4)
               – 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 filament yarn,      Manufacture from chemical materials
                 containing more than 90 % by weight of
                 textile materials
               – Other                                               Manufacture from yarn
  5907         Textile fabrics otherwise impregnated, coated or      Manufacture from yarn
               covered; painted canvas being theatrical scenery,
               studio back-cloths or the like                        or
                                                                     Printing accompanied by at least two
                                                                     preparatory or finishing operations
                                                                     (such as scouring, bleaching, merce­
                                                                     rising, 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
               – Other                                               Manufacture from materials of any
                                                                     heading, except that of the product
  5909 to 5911 Textile articles of a kind suitable for industrial
               use:
               – Polishing discs or rings other than of felt of      Manufacture from yarn or waste
                 heading 5911                                        fabrics or rags of heading 6310
               – Woven fabrics, of a kind commonly used in           Manufacture from (7):
                 papermaking or other technical uses, felted or
                 not, whether or not impregnated or coated,          — coir yarn,
                 tubular or endless with single or multiple
                 warp and/or weft, or flat woven with                — the following materials:
                 multiple warp and/or weft of heading 5911
                                                                          ––  yarn of        polytetrafluoroethy­
                                                                              lene (8),
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/67
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                              (3)                   or                     (4)
                                                                        ––  yarn, multiple, of polyamide,
                                                                            coated       impregnated       or
                                                                            covered with a phenolic resin,
                                                                        ––  yarn of synthetic textile fibres
                                                                            of     aromatic      polyamides,
                                                                            obtained by polycondensation
                                                                            of m-phenylenediamine and
                                                                            isophthalic acid,
                                                                        ––  monofil of polytetrafluoroethy­
                                                                            lene (8),
                                                                        ––  yarn of synthetic textile fibres
                                                                            of poly(p-phenylene terephtha­
                                                                            lamide),
                                                                        ––  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
  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 accessories,
               knitted or crocheted:
               – Obtained by sewing together or otherwise           Manufacture from yarn (7) (9)
                 assembling, two or more pieces of knitted
                 or crocheted fabric which have been either
                 cut to form or obtained directly to form
 ---pagebreak--- L 54/68            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                              (3)                    or                    (4)
               – 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 accessories, not     Manufacture from yarn (7) (9)
               knitted or crocheted; except for:
ex6202,        Women’s, girls’ and babies’ clothing and              Manufacture from yarn (9)
ex6204,        clothing accessories for babies, embroidered
ex6206,                                                              or
ex6209 and
ex6211                                                               Manufacture from unembroidered
                                                                     fabric, provided that the value of the
                                                                     unembroidered fabric used does not
                                                                     exceed 40 % of the ex-works price of
                                                                     the product (9)
ex6210 and     Fire-resistant equipment of fabric covered with       Manufacture from yarn (9)
ex6216         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
                                                                     unembroidered fabric used does not
                                                                     exceed 40 % of the ex-works price of
                                                                     the product (9)
               – Other                                               Manufacture from unbleached single
                                                                     yarn (7) (9)
                                                                     Or
                                                                     Making up, followed by printing
                                                                     accompanied by at least two
                                                                     preparatory or finishing operations
                                                                     (such as scouring, bleaching, merce­
                                                                     rising, heat setting, raising, calen­
                                                                     dering, shrink resistance processing,
                                                                     permanent       finishing,     decatising,
                                                                     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
 ---pagebreak--- 26.2.2013          EN                                 Official Journal of the European Union                                                        L 54/69
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
   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
                                                                      unembroidered fabric used does not
                                                                      exceed 40 % of the ex-works price of
                                                                      the product (9)
                – Fire-resistant equipment of fabric covered          Manufacture from yarn (9)
                  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)
                – Interlinings for collars and cuffs, cut out         Manufacture:
                                                                      — from materials of any heading,
                                                                          except that of the product, and
                                                                      — in which the value of all the
                                                                          materials used does not exceed
                                                                          40 % of the ex-works price of
                                                                          the product
                – Other                                               Manufacture from yarn (9)
ex Chapter 63   Other made-up textile articles; sets; worn            Manufacture from materials of any
                clothing and worn textile articles; rags; except      heading, except that of the product
                for:
   6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains
                etc.; other furnishing articles:
                – Of felt, of non-wovens                              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 unembroidered fabric used does
                                                                      not exceed 40 % of the ex-works
                                                                      price of the product
 ---pagebreak--- L 54/70            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
               ––  Other                                             Manufacture from unbleached single
                                                                     yarn (9) (10)
   6305        Sacks and bags, of a kind used for the packing        Manufacture from (7):
               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 non-wovens                                       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 patterns      Manufacture in which the value of all
                                                                     the 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
               whether or not with accessories, for making           rule which would apply to it if it were
               up into rugs, tapestries, embroidered table           not included in the set. However, non-
               cloths or serviettes, or similar textile articles,    originating articles may be incor­
               put up in packings for retail sale                    porated, provided that their total
                                                                     value does not exceed 15 % of the
                                                                     ex-works price of the set
ex Chapter 64  Footwear, gaiters and the like; parts of such         Manufacture from materials of any
               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 whether or        Manufacture from materials of any
               not attached to soles other than outer soles);        heading, except that of the product
               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
   6505        Hats and other headgear, knitted or crocheted,        Manufacture from yarn or textile
               or made up from lace, felt or other textile           fibres (9)
               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
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/71
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex Chapter 66  Umbrellas, sun umbrellas, walking-sticks, seat-       Manufacture from materials of any
               sticks, whips, riding-crops, and parts thereof;       heading, except that of the product
               except for:
   6601        Umbrellas and sun umbrellas (including                Manufacture in which the value of all
               walking-stick umbrellas, garden umbrellas and         the materials used does not exceed
               similar umbrellas)                                    50 % of the ex-works price of the
                                                                     product
   Chapter 67  Prepared feathers and down and articles made          Manufacture from materials of any
               of feathers or of down; artificial flowers; articles  heading, except that of the product
               of human hair
ex Chapter 68  Articles of stone, plaster, cement, asbestos, mica    Manufacture from materials of any
               or similar materials; except for:                     heading, except that of the product
ex6803         Articles of slate or of agglomerated slate            Manufacture from worked slate
ex6812         Articles of asbestos; articles of mixtures with a     Manufacture from materials of any
               basis of asbestos or of mixtures with a basis of      heading
               asbestos and magnesium carbonate
ex6814         Articles of mica, including agglomerated or           Manufacture from worked mica
               reconstituted mica, on a support of paper,            (including agglomerated or recon­
               paperboard or other materials                         stituted 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
ex7003,        Glass with a non-reflecting layer                     Manufacture from          materials    of
ex7004 and                                                           heading 7001
ex7005
   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 dielectric    Manufacture from non-coated glass-
                 thin film, and of a semiconductor grade in          plate substrate of heading 7006
                 accordance with SEMII-standards (11)
               – Other                                               Manufacture from          materials    of
                                                                     heading 7001
   7007        Safety glass, consisting of toughened (tempered)      Manufacture from          materials    of
               or laminated glass                                    heading 7001
   7008        Multiple-walled insulating units of glass             Manufacture from          materials    of
                                                                     heading 7001
   7009        Glass mirrors, whether or not framed, including       Manufacture from          materials    of
               rear-view mirrors                                     heading 7001
 ---pagebreak--- L 54/72            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                              (3)                   or                     (4)
   7010        Carboys, bottles, flasks, jars, pots, phials,         Manufacture from materials of any
               ampoules and other containers, of glass, of a         heading, except that of the product
               kind used for the conveyance or packing of
               goods; preserving jars of glass; stoppers, lids       or
               and other closures, of glass
                                                                     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
   7013        Glassware of a kind used for table, kitchen,          Manufacture from materials of any
               toilet, office, indoor decoration or similar          heading, except that of the product
               purposes (other than that of heading 7010 or
               7018)                                                 or
                                                                     Cutting of glassware, provided that the
                                                                     total value of the uncut glassware used
                                                                     does not exceed 50 % of the ex-works
                                                                     price of the product
                                                                     or
                                                                     Hand-decoration (except silk-screen
                                                                     printing) of hand-blown glassware,
                                                                     provided that the total value of the
                                                                     hand-blown glassware used does not
                                                                     exceed 50 % of the ex-works price of
                                                                     the product
ex7019         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 semi-         Manufacture from materials of any
               precious stones, precious metals, metals clad         heading, except that of the product
               with precious metal, and articles thereof;
               imitation jewellery; coin; except for:
ex7101         Natural or cultured pearls, graded and                Manufacture in which the value of all
               temporarily strung for convenience of transport       the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
ex7102,        Worked precious or semi-precious stones               Manufacture from unworked precious
ex7103 and     (natural, synthetic or reconstructed)                 or semi-precious stones
ex7104
   7106,       Precious metals:
   7108 and
   7110
               – Unwrought                                           Manufacture from materials of any
                                                                     heading, except those of headings
                                                                     7106, 7108 and 7110
                                                                     or
 ---pagebreak--- 26.2.2013          EN                                  Official Journal of the European Union                                                        L 54/73
                                                                      Working or processing, carried out on non-originating materials, which confers originating
    HS heading                  Description of product
                                                                                                               status
        (1)                               (2)                                             (3)                    or                     (4)
                                                                       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
ex7107,         Metals clad with precious metals, semi-manufac­        Manufacture from metals clad with
ex7109 and      tured                                                  precious metals, unwrought
ex7111
   7116         Articles of natural or cultured pearls, precious       Manufacture in which the value of all
                or semi-precious stones (natural, synthetic or         the materials used does not exceed
                reconstructed)                                         50 % of the ex-works price of the
                                                                       product
   7117         Imitation jewellery                                    Manufacture from materials of any
                                                                       heading, except that of the product
                                                                       Or
                                                                       Manufacture from base metal parts,
                                                                       not plated or covered with precious
                                                                       metals, provided that the value of all
                                                                       the materials used does not exceed
                                                                       50 % of the ex-works price of the
                                                                       product
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-alloy            Manufacture from materials of
                steel                                                  heading 7201, 7202, 7203, 7204 or
                                                                       7205
   7208 to 7216 Flat-rolled products, bars and rods, angles,           Manufacture from ingots or other
                shapes and sections of iron or non-alloy steel         primary forms of heading 7206
   7217         Wire of iron or non-alloy steel                        Manufacture     from        semi-finished
                                                                       materials of heading 7207
ex7218,         Semi-finished products, flat-rolled products,          Manufacture from ingots or other
   7219 to      bars and rods, angles, shapes and sections of          primary forms of heading 7218
   7222         stainless steel
   7223         Wire of stainless steel                                Manufacture     from        semi-finished
                                                                       materials of heading 7218
 ---pagebreak--- L 54/74            EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
ex7224,        Semi-finished products, flat-rolled products,          Manufacture from ingots or other
   7225 to     hot-rolled bars and rods, in irregularly wound         primary forms of heading 7206,
   7228        coils; angles, shapes and sections, of other alloy     7218 or 7224
               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
ex7301         Sheet piling                                           Manufacture from          materials    of
                                                                      heading 7206
   7302        Railway or tramway track construction material         Manufacture from          materials    of
               of iron or steel, the following: rails, check-rails    heading 7206
               and rack rails, switch blades, crossing frogs,
               point rods and other crossing pieces, sleepers
               (cross-ties), fish-plates, chairs, chair wedges,
               sole plates (base plates), rail clips, bedplates,
               ties and other material specialised for jointing
               or fixing rails
   7304,       Tubes, pipes and hollow profiles, of iron (other       Manufacture from materials of
   7305 and    than cast iron) or steel                               heading 7206, 7207, 7218 or 7224
   7306
ex7307         Tube or pipe fittings of stainless steel (ISO No       Turning, drilling, reaming, threading,
               X5CrNiMo 1712), consisting of several parts            deburring and sandblasting of forged
                                                                      blanks, provided that the total value
                                                                      of the forged blanks used does not
                                                                      exceed 35 % of the ex-works price of
                                                                      the product
   7308        Structures (excluding prefabricated buildings of       Manufacture from materials of any
               heading 9406) and parts of structures (for             heading, except that of the product.
               example, bridges and bridge-sections, lock-            However, welded angles, shapes and
               gates, towers, lattice masts, roofs, roofing           sections of heading 7301 may not
               frameworks, doors and windows and their                be used
               frames and thresholds for doors, shutters,
               balustrades, pillars and columns), of iron or
               steel; plates, rods, angles, shapes, sections,
               tubes and the like, prepared for use in struc­
               tures, of iron or steel
ex7315         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
 ---pagebreak--- 26.2.2013           EN                               Official Journal of the European Union                                                        L 54/75
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
   7401         Copper mattes; cement copper (precipitated           Manufacture from materials of any
                copper)                                              heading, except that of the product
   7402         Unrefined copper; copper anodes for electrolytic     Manufacture from materials of any
                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 containing        Manufacture from refined copper,
                  other elements                                     unwrought, or waste and scrap of
                                                                     copper
   7404         Copper waste and scrap                               Manufacture from materials of any
                                                                     heading, except that of the product
   7405         Master alloys of copper                              Manufacture from materials of any
                                                                     heading, except that of the product
ex Chapter 75   Nickel and articles thereof; except for:             Manufacture:
                                                                     — from materials of any 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 other        Manufacture from materials of any
                intermediate products of nickel metallurgy;          heading, except that of the product
                unwrought nickel; nickel waste and scrap
ex Chapter 76   Aluminium and articles thereof; except for:          Manufacture:
                                                                     — from materials of any heading,
                                                                         except that of the product, and
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         50 % of the ex-works price of
                                                                         the product
   7601         Unwrought aluminium                                  Manufacture:
                                                                     — from materials of any heading,
                                                                         except that of the product, and
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         50 % of the ex-works price of
                                                                         the product
                                                                     or
                                                                     Manufacture by thermal or electrolytic
                                                                     treatment from unalloyed aluminium
                                                                     or waste and scrap of aluminium
 ---pagebreak--- L 54/76            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
   7602        Aluminium waste or scrap                              Manufacture from materials of any
                                                                     heading, except that of the product
ex7616         Aluminium articles other than gauze, cloth,           Manufacture:
               grill, netting, fencing, reinforcing fabric and
               similar materials (including endless bands) of        — from materials of any heading,
               aluminium wire, and expanded metal of                     except that of the product.
               aluminium                                                 However, gauze, cloth, grill,
                                                                         netting, fencing, reinforcing fabric
                                                                         and similar materials (including
                                                                         endless bands) of aluminium
                                                                         wire, or expanded metal of
                                                                         aluminium may be used; and
                                                                     — 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
   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
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/77
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
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 thereof       Manufacture in which the value of all
                                                                    the materials of the same heading as
                                                                    the product used does not exceed
                                                                    50 % of the ex-works price of the
                                                                    product
               – Other                                              Manufacture from materials of any
                                                                    heading, except that of the product
ex Chapter 82  Tools, implements, cutlery, spoons and forks, of     Manufacture from materials of any
               base metal; parts thereof of base metal; except      heading, except that of the product
               for:
   8206        Tools of two or more of the headings 8202 to         Manufacture from materials of any
               8205, put up in sets for retail sale                 heading, except those of headings
                                                                    8202 to 8205. However, tools of
                                                                    headings 8202 to 8205 may be incor­
                                                                    porated into the set, provided that
                                                                    their total value does not exceed
                                                                    15 % of the ex-works price of the set
   8207        Interchangeable tools for hand tools, whether        Manufacture:
               or not power-operated, or for machine-tools
               (for example, for pressing, stamping,                — from materials of any heading,
               punching, tapping, threading, drilling, boring,          except that of the product, and
               broaching, milling, turning, or screwdriving),
               including dies for drawing or extruding metal,       — in which the value of all the
               and rock drilling or earth boring tools                  materials used does not exceed
                                                                        40 % of the ex-works price of
                                                                        the product
   8208        Knives and cutting blades, for machines or for       Manufacture:
               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
 ---pagebreak--- L 54/78            EN                               Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
ex8211         Knives with cutting blades, serrated or not          Manufacture from materials of any
               (including pruning knives), other than knives        heading, except that of the product.
               of heading 8208                                      However, knife blades and handles of
                                                                    base metal may be used
   8214        Other articles of cutlery (for example, hair         Manufacture from materials of any
               clippers, butchers’ or kitchen cleavers,             heading, except that of the product.
               choppers and mincing knives, paper knives);          However, handles of base metal may
               manicure or pedicure sets and instruments            be used
               (including nail files)
   8215        Spoons, forks, ladles, skimmers, cake-servers,       Manufacture from materials of any
               fish-knives, butter-knives, sugar tongs and          heading, except that of the product.
               similar kitchen or tableware                         However, handles of base metal may
                                                                    be used
ex Chapter 83  Miscellaneous articles of base metal; except for:    Manufacture from materials of any
                                                                    heading, except that of the product
ex8302         Other mountings, fittings and similar articles       Manufacture from materials of any
               suitable for buildings, and automatic door           heading, except that of the product.
               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
ex8306         Statuettes and other ornaments, of base metal        Manufacture from materials of any
                                                                    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 mech­       Manufacture:                                 Manufacture in which the value of all
               anical appliances; parts thereof; except for:                                                     the materials used does not exceed
                                                                    — from materials of any heading,             30 % of the ex-works price of the
                                                                        except that of the product, and          product
                                                                    — in which the value of all the
                                                                        materials used does not exceed
                                                                        40 % of the ex-works price of
                                                                        the product
ex8401         Nuclear fuel elements                                Manufacture from materials of any            Manufacture in which the value of all
                                                                    heading, except that of the prod­            the materials used does not exceed
                                                                    uct (12)                                     30 % of the ex-works price of the
                                                                                                                 product
   8402        Steam or other vapour generating boilers (other      Manufacture:                                 Manufacture in which the value of all
               than central heating hot water boilers capable                                                    the materials used does not exceed
               also of producing low pressure steam); super-        — from materials of any heading,             25 % of the ex-works price of the
               heated water boilers                                     except that of the product, and          product
                                                                    — in which the value of all the
                                                                        materials used does not exceed
                                                                        40 % of the ex-works price of
                                                                        the product
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/79
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
  8403 and     Central heating boilers other than those of           Manufacture from materials of any            Manufacture in which the value of all
ex8404         heading 8402 and auxiliary plant for central          heading, except those of headings            the materials used does not exceed
               heating boilers                                       8403 and 8404                                40 % of the 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 internal       Manufacture in which the value of all
               combustion piston engines                             the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  8408         Compression-ignition internal combustion              Manufacture in which the value of all
               piston engines (diesel or semi-diesel engines)        the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  8409         Parts suitable for use solely or principally with     Manufacture in which the value of all
               the engines of heading 8407 or 8408                   the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  8411         Turbo-jets, turbo-propellers and other gas            Manufacture:                                 Manufacture in which the value of all
               turbines                                                                                           the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          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
ex8413         Rotary positive displacement pumps                    Manufacture:                                 Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          product
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
ex8414         Industrial fans, blowers and the like                 Manufacture:                                 Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          product
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
 ---pagebreak--- L 54/80            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                               (2)                                            (3)                    or                     (4)
  8415         Air conditioning machines, comprising a               Manufacture in which the value of all
               motor-driven fan and elements for changing            the materials used does not exceed
               the temperature and humidity, including those         40 % of the ex-works price of the
               machines in which the humidity cannot be              product
               separately regulated
  8418         Refrigerators, freezers and other refrigerating or    Manufacture:                                 Manufacture in which the value of all
               freezing equipment, electric or other; heat                                                        the materials used does not exceed
               pumps other than air conditioning machines            — from materials of any heading,             25 % of the ex-works price of the
               of heading 8415                                           except that of the product,              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 orig­
                                                                         inating materials used
ex8419         Machines for wood, paper pulp, paper and              Manufacture in which:                        Manufacture in which the value of all
               paperboard industries                                                                              the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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, other          Manufacture in which:                        Manufacture in which the value of all
               than for metals or glass, and cylinders therefore                                                  the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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 of a           Manufacture:                                 Manufacture in which the value of all
               sensitivity of 5 cg or better), including weight                                                   the materials used does not exceed
               operated counting or checking machines;               — from materials of any heading,             25 % of the ex-works price of the
               weighing machine weights of all kinds                     except that of the product, and          product
                                                                     — 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
               machinery                                                                                          the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          product
                                                                         works price of the product, and
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/81
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
                                                                     — 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
  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 materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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, scraping,           Manufacture in which:                        Manufacture in which the value of all
               excavating, tamping, compacting, extracting or                                                     the materials used does not exceed
               boring machinery, for earth, minerals or ores;        — the value of all the materials used        30 % of the ex-works price of the
               pile-drivers and pile-extractors; snow-ploughs            does not exceed 40 % of the ex-          product
               and snow-blowers                                          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
ex8431         Parts suitable for use solely or principally with     Manufacture in which the value of all
               road rollers                                          the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  8439         Machinery for making pulp of fibrous cellulosic       Manufacture in which:                        Manufacture in which the value of all
               material or for making or finishing paper or                                                       the materials used does not exceed
               paperboard                                            — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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 54/82           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
  8441         Other machinery for making up paper pulp,            Manufacture in which:                        Manufacture in which the value of all
               paper or paperboard, including cutting                                                            the materials used does not exceed
               machines of all kinds                                — the value of all the materials used        30 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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
ex8443         Printers, for office machines (for example           Manufacture in which the value of all
               automatic data processing machines, word-            the materials used does not exceed
               processing machines, etc.)                           40 % of the ex-works price of the
                                                                    product
  8444 to 8447 Machines of these headings for use in the textile    Manufacture in which the value of all
               industry                                             the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
ex8448         Auxiliary machinery for use with machines of         Manufacture in which the value of all
               headings 8444 and 8445                               the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
  8452         Sewing machines, other than book-sewing
               machines of heading 8440; furniture, bases
               and covers specially designed for sewing
               machines; sewing machine needles:
               – Sewing machines (lock stitch only) with heads      Manufacture in which:
                 of a weight not exceeding 16 kg without
                 motor or 17 kg with motor                          — the value of all the materials used
                                                                        does not exceed 40 % of the ex-
                                                                        works price of the product,
                                                                    — the value of all the non-originating
                                                                        materials used in assembling the
                                                                        head (without motor) does not
                                                                        exceed the value of all the orig­
                                                                        inating materials used, and
                                                                    — the thread-tension, crochet and
                                                                        zigzag mechanisms used are orig­
                                                                        inating
               – Other                                              Manufacture in which the value of all
                                                                    the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
  8456 to 8466 Machine-tools and machines and their parts and       Manufacture in which the value of all
               accessories of headings 8456 to 8466                 the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/83
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
  8469 to 8472 Office machines (for example, typewriters,            Manufacture in which the value of all
               calculating machines, automatic data processing       the materials used does not exceed
               machines, duplicating machines, stapling              40 % of the ex-works price of the
               machines)                                             product
  8480         Moulding boxes for metal foundry; mould               Manufacture in which the value of all
               bases; moulding patterns; moulds for metal            the materials used does not exceed
               (other than ingot moulds), metal carbides,            50 % of the ex-works price of the
               glass, mineral materials, rubber or plastics          product
  8482         Ball or roller bearings                               Manufacture:                                 Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          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 sheeting          Manufacture in which the value of all
               combined with other material or of two or             the materials used does not exceed
               more layers of metal; sets or assortments of          40 % of the ex-works price of the
               gaskets and similar joints, dissimilar in             product
               composition, put up in pouches, envelopes or
               similar packings; mechanical seals
ex8486         – Machine tools for working any material by           Manufacture in which the value of all
                 removal of material, by laser or other light        the materials used does not exceed
                 or photon beam, ultrasonic, electrodischarge,       40 % of the ex-works price of the
                 electrochemical, electron beam, ionic-beam or       product
                 plasma arc processes and parts and acces­
                 sories thereof
               – machine tools (including presses) for working
                 metal by bending, folding, straightening, flat­
                 tening, and parts and accessories thereof
               – machine tools for working stone, ceramics,
                 concrete, asbestos-cement or like mineral
                 materials or for cold working glass and
                 parts and accessories thereof
               – marking-out instruments which are pattern
                 generating apparatus of a kind used for
                 producing masks or reticles from photoresist
                 coated substrates; parts and accessories
                 thereof
               – moulds, injection or compression types              Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
 ---pagebreak--- L 54/84            EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
               – lifting, handing,      loading   or    unloading    Manufacture in which:                        Manufacture in which the value of all
                 machinery                                                                                        the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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
   8487        Machinery parts, not containing electrical            Manufacture in which the value of all
               connectors, insulators, coils, contacts or other      the materials used does not exceed
               electrical features, not specified or included        40 % of the ex-works price of the
               elsewhere in this Chapter                             product
ex Chapter 85  Electrical machinery and equipment and parts          Manufacture:                                 Manufacture in which the value of all
               thereof; sound recorders and reproducers,                                                          the materials used does not exceed
               television image and sound recorders and              — from materials of any heading,             30 % of the ex-works price of the
               reproducers, and parts and accessories of such            except that of the product, and          product
               articles; except for:
                                                                     — in which the value of all the
                                                                         materials 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
               generating sets)                                                                                   the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          product
                                                                         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 converters        Manufacture in which:                        Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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
ex8504         Power supply units           for automatic     data-  Manufacture in which the value of all
               processing machines                                   the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/85
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
ex8517         Other apparatus for the transmission or               Manufacture in which:                        Manufacture in which the value of all
               reception of voice, images or other data,                                                          the materials used does not exceed
               including apparatus for communication in a            — the value of all the materials used        25 % of the ex-works price of the
               wireless network (such as a local or wide area            does not exceed 40 % of the ex-          product
               network), other than transmission or reception            works price of the product, and
               apparatus of headings 8443, 8525, 8527 or
               8528                                                  — the value of all the non-originating
                                                                         materials used does not exceed the
                                                                         value of all the originating
                                                                         materials used
ex8518         Microphones and stands therefor; loudspeakers,        Manufacture in which:                        Manufacture in which the value of all
               whether or not mounted in their enclosures;                                                        the materials used does not exceed
               audio-frequency electric amplifiers; electric         — the value of all the materials used        25 % of the ex-works price of the
               sound amplifier sets                                      does not exceed 40 % of the ex-          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
  8519         Sound recording        and    sound    reproducing    Manufacture in which:                        Manufacture in which the value of all
               apparatus                                                                                          the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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 apparatus,             Manufacture in which:                        Manufacture in which the value of all
               whether or not incorporating a video tuner                                                         the materials used does not exceed
                                                                     — the value of all the materials used        30 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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 solely or      Manufacture in which the value of all
               principally with the apparatus of headings 8519       the materials used does not exceed
               to 8521                                               40 % of the ex-works price of the
                                                                     product
  8523         Discs, tapes, solid-state non-volatile storage
               devices, ‘smart cards’ and other media for the
               recording of sound or of other phenomena,
               whether or not recorded, including matrices
               and masters for the production of discs, but
               excluding products of Chapter 37:
               – Unrecorded discs, tapes, solid-state non-           Manufacture in which the value of all
                 volatile storage devices and other media for        the materials used does not exceed
                 the recording of sound or of other                  40 % of the ex-works price of the
                 phenomena, but excluding products of                product
                 Chapter 37;
 ---pagebreak--- L 54/86           EN                               Official Journal of the European Union                                                      26.2.2013
                                                                  Working or processing, carried out on non-originating materials, which confers originating
   HS heading               Description of product
                                                                                                           status
       (1)                            (2)                                             (3)                    or                     (4)
              – Recorded discs, tapes solid-state non-volatile     Manufacture in which:                        Manufacture in which the value of all
                storage devices and other media for the                                                         the materials used does not exceed
                recording of sound or of other phenomena,          — the value of all the materials used        30 % of the ex-works price of the
                but excluding products of Chapter 37                   does not exceed 40 % of the ex-          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
              – Matrices and masters for the production of         Manufacture in which:                        Manufacture in which the value of all
                discs, but excluding products of Chapter 37;                                                    the materials used does not exceed
                                                                   — the value of all the materials used        30 % of the ex-works price of the
                                                                       does not exceed 40 % of the ex-          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
              – Proximity cards and ‘smart cards’ with two or      Manufacture:                                 Manufacture in which the value of all
                more electronic integrated circuits                                                             the materials used does not exceed
                                                                   — from materials of any heading,             30 % of the ex-works price of the
                                                                       except that of the product, and          product
                                                                   — in which the value of all the
                                                                       materials used does not exceed
                                                                       40 % of the ex-works price of
                                                                       the product
              – ‘Smart cards’ with one electronic integrated       Manufacture in which:                        Manufacture in which the value of all
                circuit                                                                                         the materials used does not exceed
                                                                   — the value of all the materials used        25 % of the ex-works price of the
                                                                       does not exceed 40 % of the ex-          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
                                                                   or
                                                                   The operation of diffusion, in which
                                                                   integrated circuits are formed on a
                                                                   semi-conductor substrate by the
                                                                   selective introduction of an appro­
                                                                   priate dopant, whether or not
                                                                   assembled and/or tested in a country
                                                                   other than those specified in Article 3
  8525        Transmission apparatus for radio-broadcasting        Manufacture in which:                        Manufacture in which the value of all
              or television, whether or not incorporating                                                       the materials used does not exceed
              reception apparatus or sound recording or            — the value of all the materials used        25 % of the ex-works price of the
              reproducing apparatus; television cameras,               does not exceed 40 % of the ex-          product
              digital cameras and video camera recorders               works price of the product, and
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/87
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
                                                                     — the value of all the non-originating
                                                                         materials used does not exceed the
                                                                         value of all the originating
                                                                         materials used
  8526         Radar apparatus, radio navigational aid               Manufacture in which:                        Manufacture in which the value of all
               apparatus and radio remote control apparatus                                                       the materials used does not exceed
                                                                     — the value of all the materials used        25 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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-broadcasting,           Manufacture in which:                        Manufacture in which the value of all
               whether or not combined, in the same                                                               the materials used does not exceed
               housing, with sound recording or reproducing          — the value of all the materials used        25 % of the ex-works price of the
               apparatus or a clock                                      does not exceed 40 % of the ex-          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
  8528         Monitors and projectors, not incorporating
               television reception apparatus; reception
               apparatus for television, whether or not incor­
               porating radio-broadcast receivers or sound or
               video recording or reproducing apparatus:
               – Monitors and projectors, not incorporating          Manufacture in which the value of all
                 television reception apparatus, of a kind           the materials used does not exceed
                 solely or principally used in an automatic          40 % of the ex-works price of the
                 data-processing system of heading 8471              product
               – Other monitors and projectors, not incor­           Manufacture in which:                        Manufacture in which the value of all
                 porating television reception apparatus;                                                         the materials used does not exceed
                 reception apparatus for television, whether         — the value of all the materials used        25 % of the ex-works price of the
                 or not incorporating radio broadcast                    does not exceed 40 % of the ex-          product
                 receivers or sound or video recording or                works price of the product, and
                 reproducing apparatus;
                                                                     — the value of all the non-originating
                                                                         materials used does not exceed the
                                                                         value of all the originating
                                                                         materials used
  8529         Parts suitable for use solely or principally with
               the apparatus of headings 8525 to 8528:
               – Suitable for use solely or principally with         Manufacture in which the value of all
                 video recording or reproducing apparatus            the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
 ---pagebreak--- L 54/88          EN                                  Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
   HS heading                 Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
              – Suitable for use solely or principally with          Manufacture:                                 Manufacture in which the value of all
                monitors and projectors, not incorporating                                                        the materials used does not exceed
                television reception apparatus, of a kind            — from materials of any heading,             30 % of the ex-works price of the
                solely or principally used in an automatic               except that of the product, and          product
                data-processing system of heading 8471
                                                                     — 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 materials used does not exceed
                                                                     — the value of all the materials used        25 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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        Electrical apparatus for switching or protecting       Manufacture in which:                        Manufacture in which the value of all
              electrical circuits, or for making connections to                                                   the materials used does not exceed
              or in electrical circuits for a voltage exceeding      — the value of all the materials used        30 % of the ex-works price of the
              1 000 V                                                    does not exceed 40 % of the ex-          product
                                                                         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
  8536        Electrical apparatus for switching or protecting
              electrical circuits, or for making connections to
              or in electrical circuits for a voltage not
              exceeding 1 000 V; connectors for optical
              fibres, optical fibre bundles or cables:
              – Electrical apparatus for switching or                Manufacture in which:                        Manufacture in which the value of all
                protecting electrical circuits, or for making                                                     the materials used does not exceed
                connections to or in electrical circuits for a       — the value of all the materials used        30 % of the ex-works price of the
                voltage not exceeding 1 000 V                            does not exceed 40 % of the ex-          product
                                                                         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
              – Connectors for optical fibres, optical fibre
                bundles or cables
              ––  of plastics                                        Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     50 % of the ex-works price of the
                                                                     product
              ––  of ceramics                                        Manufacture from materials of any
                                                                     heading, except that of the product
 ---pagebreak--- 26.2.2013         EN                                 Official Journal of the European Union                                                        L 54/89
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
               ––  of copper                                         Manufacture:
                                                                     — from materials of any heading,
                                                                         except that of the product, and
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         50 % of the ex-works price of
                                                                         the product
  8537         Boards, panels, consoles, desks, cabinets and         Manufacture in which:                        Manufacture in which the value of all
               other bases, equipped with two or more                                                             the materials used does not exceed
               apparatus of heading 8535 or 8536, for                — the value of all the materials used        30 % of the ex-works price of the
               electric control or the distribution of electricity,      does not exceed 40 % of the ex-          product
               including those incorporating instruments or              works price of the product, and
               apparatus of Chapter 90, and numerical
               control apparatus, other than switching               — within the above limit, the value
               apparatus of heading 8517                                 of all the materials of heading
                                                                         8538 used does not exceed 10 %
                                                                         of the ex-works price of the
                                                                         product
ex8541         Diodes, transistors and similar semi-conductor        Manufacture:                                 Manufacture in which the value of all
               devices, except wafers not yet cut into chips                                                      the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          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
               – Monolithic integrated circuits                      Manufacture in which:                        Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — the value of all the materials used        25 % of the ex-works price of the
                                                                         does not exceed 40 % of the ex-          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
                                                                     or
                                                                     The operation of diffusion, in which
                                                                     integrated circuits are formed on a
                                                                     semi-conductor substrate by the
                                                                     selective introduction of an appro­
                                                                     priate dopant, whether or not
                                                                     assembled and/or tested in a country
                                                                     other than those specified in Article 3
               – Multichips which are parts of machinery or          Manufacture in which the value of all
                 apparatus, not specified or included                the materials used does not exceed
                 elsewhere in this Chapter                           40 % of the ex-works price of the
                                                                     product
 ---pagebreak--- L 54/90           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
   HS heading                Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
              –  Other                                              Manufacture in which:                        Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — the value of all the materials used        25 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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 anodised)           Manufacture in which the value of all
              wire, cable (including coaxial cable) and other       the materials used does not exceed
              insulated electric conductors, whether or not         40 % of the ex-works price of the
              fitted with connectors; optical fibre cables,         product
              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
              carbons, battery carbons and other articles of        the materials used does not exceed
              graphite or other carbon, with or without             40 % of the ex-works price of the
              metal, of a kind used for electrical purposes         product
  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
              appliances or equipment, being fittings wholly        the materials used does not exceed
              of insulating materials apart from any minor          40 % of the ex-works price of the
              components of metal (for example, threaded            product
              sockets) incorporated during moulding solely
              for purposes of assembly, other than insulators
              of heading 8546; electrical conduit tubing and
              joints therefor, of base metal lined with insu­
              lating material
  8548        Waste and scrap of primary cells, primary
              batteries and electric accumulators; spent
              primary cells, spent primary batteries and
              spent electric accumulators; electrical parts of
              machinery or apparatus, not specified or
              included elsewhere in this Chapter
              –  Electronic microassemblies                         Manufacture in which:                        Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — the value of all the materials used        25 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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
 ---pagebreak--- 26.2.2013           EN                               Official Journal of the European Union                                                        L 54/91
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
               –  Other                                              Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
ex Chapter 86  Railway or tramway locomotives, rolling-stock         Manufacture in which the value of all
               and parts thereof; railway or tramway track           the materials used does not exceed
               fixtures and fittings and parts thereof; mech­        40 % of the ex-works price of the
               anical (including electro-mechanical) traffic         product
               signalling equipment of all kinds; except for:
   8608        Railway or tramway track fixtures and fittings;       Manufacture:                                 Manufacture in which the value of all
               mechanical       (including     electromechanical)                                                 the materials used does not exceed
               signalling, safety or traffic control equipment       — from materials of any heading,             30 % of the ex-works price of the
               for railways, tramways, roads, inland waterways,          except that of the product, and          product
               parking facilities, port installations or airfields;
               parts of the foregoing                                — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
ex Chapter 87  Vehicles other than railway or tramway rolling-       Manufacture in which the value of all
               stock, and parts and accessories thereof; except      the materials used does not exceed
               for:                                                  40 % of the ex-works price of the
                                                                     product
   8709        Works trucks, self-propelled, not fitted with         Manufacture:                                 Manufacture in which the value of all
               lifting or handling equipment, of the type                                                         the materials used does not exceed
               used in factories, warehouses, dock areas or          — from materials of any heading,             30 % of the ex-works price of the
               airports for short distance transport of goods;           except that of the product, and          product
               tractors of the type used on railway station plat­
               forms; parts of the foregoing vehicles                — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
   8710        Tanks and other armoured fighting vehicles,           Manufacture:                                 Manufacture in which the value of all
               motorized, whether or not fitted with                                                              the materials used does not exceed
               weapons, and parts of such vehicles                   — from materials of any heading,             30 % of the ex-works price of the
                                                                         except that of the product, and          product
                                                                     — 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:
 ---pagebreak--- L 54/92           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
               –– Not exceeding 50 cm3                              Manufacture in which:                        Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — the value of all the materials used        20 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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 materials used does not exceed
                                                                    — the value of all the materials used        25 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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 materials used does not exceed
                                                                    — the value of all the materials used        30 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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
ex8712         Bicycles without ball bearings                       Manufacture from materials of any            Manufacture in which the value of all
                                                                    heading, except those of heading             the materials used does not exceed
                                                                    8714                                         30 % of the ex-works price of the
                                                                                                                 product
  8715         Baby carriages and parts thereof                     Manufacture:                                 Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — from materials of any heading,             30 % of the ex-works price of the
                                                                        except that of the product, and          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, not      Manufacture:                                 Manufacture in which the value of all
               mechanically propelled; parts thereof                                                             the materials used does not exceed
                                                                    — from materials of any heading,             30 % of the ex-works price of the
                                                                        except that of the product, and          product
                                                                    — in which the value of all the
                                                                        materials used does not exceed
                                                                        40 % of the ex-works price of
                                                                        the product
 ---pagebreak--- 26.2.2013         EN                                  Official Journal of the European Union                                                        L 54/93
                                                                     Working or processing, carried out on non-originating materials, which confers originating
    HS heading                 Description of product
                                                                                                              status
        (1)                              (2)                                             (3)                    or                     (4)
ex Chapter 88  Aircraft, spacecraft, and parts thereof; except        Manufacture from materials of any            Manufacture in which the value of all
               for:                                                   heading, except that of the product          the materials used does not exceed
                                                                                                                   40 % of the ex-works price of the
                                                                                                                   product
ex8804         Rotochutes                                             Manufacture from materials of any            Manufacture in which the value of all
                                                                      heading, including other materials of        the materials used does not exceed
                                                                      heading 8804                                 40 % of the ex-works price of the
                                                                                                                   product
   8805        Aircraft launching gear; deck-arrestor or similar      Manufacture from materials of any            Manufacture in which the value of all
               gear; ground flying trainers; parts of the             heading, except that of the product          the materials used does not exceed
               foregoing articles                                                                                  30 % of the 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
                                                                      heading, except that of the product.         the materials used does not exceed
                                                                      However, hulls of heading 8906 may           40 % of the ex-works price of the
                                                                      not be used                                  product
ex Chapter 90  Optical,      photographic,        cinematographic,    Manufacture:                                 Manufacture in which the value of all
               measuring, checking, precision, medical or                                                          the materials used does not exceed
               surgical instruments and apparatus; parts and          — from materials of any heading,             30 % of the ex-works price of the
               accessories thereof; except for:                           except that of the product, and          product
                                                                      — in which the value of all the
                                                                          materials used does not exceed
                                                                          40 % of the ex-works price of
                                                                          the product
   9001        Optical fibres and optical fibre bundles; optical      Manufacture in which the value of all
               fibre cables other than those of heading 8544;         the materials used does not exceed
               sheets and plates of polarizing material; lenses       40 % of the ex-works price of the
               (including contact lenses), prisms, mirrors and        product
               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
               elements, of any material, mounted, being              the materials used does not exceed
               parts of or fittings for instruments or apparatus,     40 % of the ex-works price of the
               other than such elements of glass not optically        product
               worked
   9004        Spectacles, goggles and the like, corrective,          Manufacture in which the value of all
               protective or other                                    the materials used does not exceed
                                                                      40 % of the ex-works price of the
                                                                      product
 ---pagebreak--- L 54/94            EN                               Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
ex9005         Binoculars, monoculars, other optical tele­          Manufacture:                                 Manufacture in which the value of all
               scopes, and mountings therefor, except for                                                        the materials used does not exceed
               astronomical     refracting     telescopes     and   — from materials of any heading,             30 % of the ex-works price of the
               mountings therefor                                       except that of the product,              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 orig­
                                                                        inating materials used
ex9006         Photographic (other than cinematographic)            Manufacture:                                 Manufacture in which the value of all
               cameras; photographic flashlight apparatus and                                                    the materials used does not exceed
               flashbulbs other than electrically ignited flash­    — from materials of any heading,             30 % of the ex-works price of the
               bulbs                                                    except that of the product,              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 orig­
                                                                        inating materials used
  9007         Cinematographic cameras and projectors,              Manufacture:                                 Manufacture in which the value of all
               whether or not incorporating sound recording                                                      the materials used does not exceed
               or reproducing apparatus                             — from materials of any heading,             30 % of the ex-works price of the
                                                                        except that of the product,              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 orig­
                                                                        inating materials used
  9011         Compound optical microscopes, including those        Manufacture:                                 Manufacture in which the value of all
               for photomicrography, cinephotomicrography                                                        the materials used does not exceed
               or microprojection                                   — from materials of any heading,             30 % of the ex-works price of the
                                                                        except that of the product,              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 orig­
                                                                        inating materials used
 ---pagebreak--- 26.2.2013          EN                                Official Journal of the European Union                                                        L 54/95
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
       (1)                              (2)                                             (3)                    or                     (4)
ex9014         Other navigational instruments and appliances         Manufacture in which the value of all
                                                                     the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  9015         Surveying      (including       photogrammetrical     Manufacture in which the value of all
               surveying), hydrographic, oceanographic, hydro­       the materials used does not exceed
               logical,    meteorological       or     geophysical   40 % of the ex-works price of the
               instruments      and      appliances,     excluding   product
               compasses; rangefinders
  9016         Balances of a sensitivity of 5 cg or better, with     Manufacture in which the value of all
               or without weights                                    the materials used does not exceed
                                                                     40 % of the ex-works price of the
                                                                     product
  9017         Drawing, marking-out or mathematical calcu­           Manufacture in which the value of all
               lating instruments (for example, drafting             the materials used does not exceed
               machines, pantographs, protractors, drawing           40 % of the ex-works price of the
               sets, slide rules, disc calculators); instruments     product
               for measuring length, for use in the hand (for
               example, measuring rods and tapes, microm­
               eters, 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
                 appliances or dentists’ spittoons                   heading, including other materials of        the materials used does not exceed
                                                                     heading 9018                                 40 % of the ex-works price of the
                                                                                                                  product
               – Other                                               Manufacture:                                 Manufacture in which the value of all
                                                                                                                  the materials used does not exceed
                                                                     — from materials of any heading,             25 % of the ex-works price of the
                                                                         except that of the product, and          product
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
  9019         Mechano-therapy           appliances;      massage    Manufacture:                                 Manufacture in which the value of all
               apparatus;      psychological       aptitude-testing                                               the materials used does not exceed
               apparatus; ozone therapy, oxygen therapy,             — from materials of any heading,             25 % of the ex-works price of the
               aerosol therapy, artificial respiration or other          except that of the product, and          product
               therapeutic respiration apparatus
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         40 % of the ex-works price of
                                                                         the product
 ---pagebreak--- L 54/96          EN                                 Official Journal of the European Union                                                      26.2.2013
                                                                   Working or processing, carried out on non-originating materials, which confers originating
   HS heading                Description of product
                                                                                                            status
       (1)                             (2)                                             (3)                    or                     (4)
  9020        Other breathing appliances and gas masks,             Manufacture:                                 Manufacture in which the value of all
              excluding protective masks having neither                                                          the materials used does not exceed
              mechanical parts nor replaceable filters              — from materials of any heading,             25 % of the ex-works price of the
                                                                        except that of the product, and          product
                                                                    — 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
              hardness, strength, compressibility, elasticity or    the materials used does not exceed
              other mechanical properties of materials (for         40 % of the ex-works price of the
              example, metals, wood, textiles, paper, plastics)     product
  9025        Hydrometers and similar floating instruments,         Manufacture in which the value of all
              thermometers, pyrometers, barometers, hygro­          the materials used does not exceed
              meters and psychrometers, recording or not,           40 % of the ex-works price of the
              and any combination of these instruments              product
  9026        Instruments and apparatus for measuring or            Manufacture in which the value of all
              checking the flow, level, pressure or other           the materials used does not exceed
              variables of liquids or gases (for example, flow      40 % of the ex-works price of the
              meters, level gauges, manometers, heat meters),       product
              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
              chemical analysis (for example, polarimeters,         the materials used does not exceed
              refractometers, spectrometers, gas or smoke           40 % of the ex-works price of the
              analysis apparatus); instruments and apparatus        product
              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
  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 materials used does not exceed
                                                                    — the value of all the materials used        30 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/97
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
   9029        Revolution counters, production counters, taxi­      Manufacture in which the value of all
               meters, mileometers, pedometers and the like;        the materials used does not exceed
               speed indicators and tachometers, other than         40 % of the ex-works price of the
               those of heading 9014 or 9015; stroboscopes          product
   9030        Oscilloscopes, spectrum analysers and other          Manufacture in which the value of all
               instruments and apparatus for measuring or           the materials used does not exceed
               checking electrical quantities, excluding meters     40 % of the ex-works price of the
               of heading 9028; instruments and apparatus for       product
               measuring or detecting alpha, beta, gamma, X-
               ray, cosmic or other ionizing radiations
   9031        Measuring or checking instruments, appliances        Manufacture in which the value of all
               and machines, not specified or included              the materials used does not exceed
               elsewhere in this chapter; profile projectors        40 % of the ex-works price of the
                                                                    product
   9032        Automatic regulating or controlling instruments      Manufacture in which the value of all
               and apparatus                                        the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
   9033        Parts and accessories (not specified or included     Manufacture in which the value of all
               elsewhere in this chapter) for machines,             the materials used does not exceed
               appliances, instruments or apparatus of              40 % of the ex-works price of the
               Chapter 90                                           product
ex Chapter 91  Clocks and watches and parts thereof; except         Manufacture in which the value of all
               for:                                                 the materials used does not exceed
                                                                    40 % of the ex-works price of the
                                                                    product
   9105        Other clocks                                         Manufacture in which:                        Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — the value of all the materials used        30 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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 assembled              Manufacture in which:                        Manufacture in which the value of all
                                                                                                                 the materials used does not exceed
                                                                    — the value of all the materials used        30 % of the ex-works price of the
                                                                        does not exceed 40 % of the ex-          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
 ---pagebreak--- L 54/98          EN                                Official Journal of the European Union                                                      26.2.2013
                                                                  Working or processing, carried out on non-originating materials, which confers originating
   HS heading               Description of product
                                                                                                           status
       (1)                            (2)                                             (3)                    or                     (4)
  9110        Complete watch or clock movements,                   Manufacture in which:                        Manufacture in which the value of all
              unassembled or partly assembled (movement                                                         the materials used does not exceed
              sets); incomplete watch or clock movements,          — the value of all the materials used        30 % of the ex-works price of the
              assembled; rough watch or clock movements                does not exceed 40 % of the ex-          product
                                                                       works price of the product, and
                                                                   — within the above limit, the value
                                                                       of all the materials of heading
                                                                       9114 used does not exceed 10 %
                                                                       of the ex-works price of the
                                                                       product
  9111        Watch cases and parts thereof                        Manufacture:                                 Manufacture in which the value of all
                                                                                                                the materials used does not exceed
                                                                   — from materials of any heading,             30 % of the ex-works price of the
                                                                       except that of the product, and          product
                                                                   — 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 for other    Manufacture:                                 Manufacture in which the value of all
              goods of this chapter, and parts thereof                                                          the materials used does not exceed
                                                                   — from materials of any heading,             30 % of the ex-works price of the
                                                                       except that of the product, and          product
                                                                   — 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 silver-     Manufacture in which the value of all
                plated, or of metal clad with precious metal       the materials used does not exceed
                                                                   40 % of the ex-works price of the
                                                                   product
              – Other                                              Manufacture in which the value of all
                                                                   the materials used does not exceed
                                                                   50 % of the ex-works price of the
                                                                   product
  Chapter 92  Musical instruments; parts and accessories of        Manufacture in which the value of all
              such articles                                        the materials used does not exceed
                                                                   40 % of the ex-works price of the
                                                                   product
  Chapter 93  Arms and ammunition; parts and accessories           Manufacture in which the value of all
              thereof                                              the materials used does not exceed
                                                                   50 % of the ex-works price of the
                                                                   product
 ---pagebreak--- 26.2.2013         EN                                Official Journal of the European Union                                                        L 54/99
                                                                   Working or processing, carried out on non-originating materials, which confers originating
    HS heading               Description of product
                                                                                                            status
        (1)                            (2)                                             (3)                    or                     (4)
ex Chapter 94  Furniture; bedding, mattresses, mattress             Manufacture from materials of any            Manufacture in which the value of all
               supports, cushions and similar stuffed               heading, except that of the product          the materials used does not exceed
               furnishings; lamps and lighting fittings, not                                                     40 % of the ex-works price of the
               elsewhere specified or included; illuminated                                                      product
               signs, illuminated name-plates and the like;
               prefabricated buildings; except for:
ex9401 and     Base metal furniture, incorporating unstuffed        Manufacture from materials of any            Manufacture in which the value of all
ex9403         cotton cloth of a weight of 300 g/m2 or less         heading, except that of the product          the materials used does not exceed
                                                                                                                 40 % of the ex-works price of the
                                                                    or                                           product
                                                                    Manufacture from cotton cloth already
                                                                    made up in a form ready for use with
                                                                    materials of heading 9401 or 9403,
                                                                    provided that:
                                                                    — the value of the cloth does not
                                                                        exceed 25 % of the ex-works
                                                                        price of the product, and
                                                                    — all the other materials used are
                                                                        originating and are classified in a
                                                                        heading other than heading 9401
                                                                        or 9403
   9405        Lamps and lighting fittings including search­        Manufacture in which the value of all
               lights and spotlights and parts thereof, not         the materials used does not exceed
               elsewhere specified or included; illuminated         50 % of the ex-works price of the
               signs, illuminated name-plates and the like,         product
               having a permanently fixed light source, and
               parts thereof not elsewhere specified or
               included
   9406        Prefabricated buildings                              Manufacture in which the value of all
                                                                    the materials used does not exceed
                                                                    50 % of the ex-works price of the
                                                                    product
ex Chapter 95  Toys, games and sports requisites; parts and         Manufacture from materials of any
               accessories thereof; except for:                     heading, except that of the product
ex9503         Other toys; reduced-size (‘scale’) models and        Manufacture:
               similar recreational models, working or not;
               puzzles of all kinds                                 — 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
ex9506         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
 ---pagebreak--- L 54/100           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                    Working or processing, carried out on non-originating materials, which confers originating
    HS heading                Description of product
                                                                                                             status
        (1)                             (2)                                             (3)                    or                     (4)
ex Chapter 96  Miscellaneous manufactured articles; except for:      Manufacture from materials of any
                                                                     heading, except that of the product
ex9601 and     Articles of animal, vegetable or mineral carving      Manufacture from ‘worked’ carving
ex9602         materials                                             materials of the same heading as the
                                                                     product
ex9603         Brooms and brushes (except for besoms and the         Manufacture in which the value of all
               like and brushes made from marten or squirrel         the materials used does not exceed
               hair), hand-operated mechanical floor sweepers,       50 % of the ex-works price of the
               not motorized, paint pads and rollers, squeegees      product
               and mops
   9605        Travel sets for personal toilet, sewing or shoe or    Each item in the set must satisfy the
               clothes cleaning                                      rule which would apply to it if it were
                                                                     not included in the set. However, non-
                                                                     originating articles may be incor­
                                                                     porated, provided that their total
                                                                     value does not exceed 15% of the
                                                                     ex-works price of the set
   9606        Buttons, press-fasteners, snap-fasteners and          Manufacture:
               press-studs, button moulds and other parts of
               these articles; button blanks                         — 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
   9608        Ball-point pens; felt-tipped and other porous-        Manufacture from materials of any
               tipped pens and markers; fountain pens,               heading, except that of the product.
               stylograph pens and other pens; duplicating           However, nibs or nib-points of the
               stylos; propelling or sliding pencils; pen-           same heading as the product may be
               holders, pencil-holders and similar holders;          used
               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 impressions,
               whether or not on spools or in cartridges;            — from materials of any heading,
               ink-pads, whether or not inked, with or                   except that of the product, and
               without boxes
                                                                     — in which the value of all the
                                                                         materials used does not exceed
                                                                         50 % of the ex-works price of
                                                                         the product
ex9613         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
 ---pagebreak--- 26.2.2013                    EN                                   Official Journal of the European Union                                                            L 54/101
                                                                                   Working or processing, carried out on non-originating materials, which confers originating
      HS heading                         Description of product
                                                                                                                              status
          (1)                                       (2)                                                 (3)                     or                     (4)
ex9614                   Smoking pipes and pipe bowls                               Manufacture     from      roughly-shaped
                                                                                    blocks
    Chapter 97           Works of art, collectors’ pieces and antiques              Manufacture from materials of any
                                                                                    heading, except that of the product
 (1) For the special conditions relating to ‘specific Processes’, see Introductory Notes 7.1 and 7.3.
 (2) For the special conditions relating to ‘specific Processes’, see Introductory Notes 7.2.
 (3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring
     preparations, provided that they are not classified in another heading in Chapter 32.
 (4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
 (5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other
     hand, this restriction only applies to that group of materials which predominates by weight in the product.
 (6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
     Hazefactor), is less than 2%.
 (7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
 (8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 (9) See Introductory Note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
     see Introductory Note 6.
(11) SEMI – Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.
 ---pagebreak--- L 54/102          EN                            Official Journal of the European Union                                             26.2.2013
                                                               ANNEX III a
                   Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
                                                           Printing instructions
         1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
            allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
            25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
            chemical means apparent to the eye.
         2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or may have
            them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form
            shall 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--- 26.2.2013 EN Official Journal of the European Union L 54/103 ---pagebreak--- L 54/104 EN Official Journal of the European Union 26.2.2013 ---pagebreak--- 26.2.2013 EN Official Journal of the European Union L 54/105 ---pagebreak--- L 54/106                EN                                                       Official Journal of the European Union                                                                                                                   26.2.2013
                                                                                       DECLARATION BY THE EXPORTER
         I, the undersigned, exporter of the goods described overleaf,
         DECLARE                                  that the goods meet the conditions required for the issue of the attached certificate;
         SPECIFY                                  as follows the circumstances which have enabled these goods to meet the above conditions:
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
         SUBMIT                                   the following supporting documents (1):
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
          ..............................................................................................................................................................................................................................
         UNDERTAKE                                to submit, at the request of the appropriate authorities, any supporting evidence which these
                                                  authorities may require for the purpose of issuing the attached certificate, and undertake, if
                                                  required, to agree to any inspection of my accounts and to any check on the processes of manu­
                                                  facture of the above goods, carried out by the said authorities;
         REQUEST                                  the issue of the attached certificate for these goods.
                                                                                                                               ..........................................................................................................
                                                                                                                                                                      (Place and date)
                                                                                                                               ..........................................................................................................
                                                                                                                                                                          (Signature)
         (1) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in
               manufacture or to the goods re-exported in the same state.
 ---pagebreak--- 26.2.2013          EN                            Official Journal of the European Union                                             L 54/107
                                                                ANNEX III b
                Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED
                                                            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 shall be white, sized for writing, not containing mechanical pulp and weighing not less than
             25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
             chemical means apparent to the eye.
          2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or may have
             them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form
             shall 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 54/108 EN Official Journal of the European Union 26.2.2013 ---pagebreak--- 26.2.2013 EN Official Journal of the European Union L 54/109 ---pagebreak--- L 54/110 EN Official Journal of the European Union 26.2.2013 ---pagebreak--- 26.2.2013                EN                                                       Official Journal of the European Union                                                                                                                   L 54/111
                                                                                        DECLARATION BY THE EXPORTER
          I, the undersigned, exporter of the goods described overleaf,
          DECLARE                           that the goods meet the conditions required for the issue of the attached certificate;
          SPECIFY                           as follows the circumstances which have enabled these goods to meet the above conditions:
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
          SUBMIT                            the following supporting documents (1):
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
           ..............................................................................................................................................................................................................................
          UNDERTAKE                         to submit, at the request of the appropriate authorities, any supporting evidence which these authorities
                                            may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to
                                            any inspection of my accounts and to any check on the processes of manufacture of the above goods,
                                            carried out by the said authorities;
          REQUEST                           the issue of the attached certificate for these goods.
                                                                                                                                ..........................................................................................................
                                                                                                                                                                       (Place and date)
                                                                                                                                ..........................................................................................................
                                                                                                                                                                           (Signature)
          (1) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in
                manufacture or to the goods re-exported in the same state.
 ---pagebreak--- L 54/112            EN                                             Official Journal of the European Union                                                  26.2.2013
                                                                                    ANNEX IVa
                                                                         Text of the origin declaration
         The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
         the footnotes do not have to be reproduced.
                                                                                Albanian version
         Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. .............. (1)) deklaron që përveç rasteve
         kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale .................... (2).
                                                                                 Bosnian version
         Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br ............. (1)) izjavljuje da su, osim ako je to
         drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porijekla.
                                                                                Bulgarian version
         Износителят на продуктите, обхванати от този документ (митническо разрешение № .................... (1)) декларира, че освен
         където ясно е отбелязано друго, тези продукти са с .......................................... преференциален произход (2).
                                                                                 Spanish version
         El exportador de los productos incluidos en el presente documento (autorización aduanera no .............. (1)) declara que,
         salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ............................ (2).
                                                                                 Croatian version
         Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ............. (1)) izjavljuje da su, osim ako je to
         drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog podrijetla.
                                                                                  Czech version
         Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ............. (1)) prohlašuje, že kromě zřetelně označených
         mají tyto výrobky preferenční původ v .......................................... (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 nicht anderes angegeben, präferenzbegünstigte .................................................... (2)
         Ursprungswaren sind.
                                                                                 Estonian version
         Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ................... (1)) deklareerib, et need tooted
         on ........................................... (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
                                                                                  Greek version
         Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ................... (1)) δηλώνει ότι,
         εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ..................................... (2).
                                                                                  English version
         The exporter of the products covered by this document (customs authorization No ................... (1)) declares that, except
         where otherwise clearly indicated, these products are of .......................................... (2) preferential origin.
                                                                                  French version
         L'exportateur des produits couverts par le présent document (autorisation douanière 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).
 ---pagebreak--- 26.2.2013           EN                                           Official Journal of the European Union                                                 L 54/113
                                                                                  Latvian version
          Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ............. (1)), deklarē, ka, izņemot tur, kur ir
          citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no .......................... (2).
                                                                                Lithuanian version
          Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. ............. (1)) deklaruoja, kad, jeigu kitaip
          nenurodyta, tai yra .......................................... (2) preferencinės kilmės prekės.
                                                                                Hungarian version
          A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ............. (1)) kijelentem, hogy eltérő egyértelmű
          jelzés hiányában az áruk kedvezményes .......................................... (2) származásúak.
                                                Version of the former Yugoslav Republic of Macedonia
          Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. ............. (1)) изјавува дека, освен ако
          тоа не е јасно поинаку назначено, овие производи се со .......................................... (2) преференцијално потекло.
                                                                                  Maltese version
          L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ............. (1)) jiddikjara li, ħlief fejn
          indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ...................... (2).
                                                                               Montenegrin version
          Извозник производа обухваћених овом исправом (царинско овлашћење бр. .............. (1)) изјављује да су, осим ако је тo
          другачије изричито наведено, ови производи .......................................... (2) преференцијалног поријекла.
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porijekla.
                                                                                   Dutch version
          De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ..................... (1)), verklaart
          dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ................................. oorsprong
          zijn (2).
                                                                                   Polish version
          Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr .............................. (1)) deklaruje, że z
          wyjątkiem gdzie jest to wyraźnie określone, produkty te mają .......................................... (2) preferencyjne pochodzenie.
                                                                                Portuguese version
          O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no (1)), declara que,
          salvo expressamente indicado em contrário, estes produtos são de origem preferencial .......................................... (2).
                                                                                Romanian version
          Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. ....................... (1)) declară că, exceptând
          cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială .......................................... (2).
                                                                                  Serbian version
          Извозник производа обухваћених овом исправом (царинско овлашћење бр. .............. (1)) изјављује да су, осим ако је тo
          другачије изричито наведено, ови производи .......................................... (2) преференцијалног порекла.
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porekla.
                                                                                 Slovenian version
          Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št ................... (1)) izjavlja, da, razen če ni
          drugače jasno navedeno, ima to blago preferencialno .......................................... (2) poreklo.
 ---pagebreak--- L 54/114                EN                                                       Official Journal of the European Union                                                                                                                 26.2.2013
                                                                                                          Slovak version
         Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ......................... (1)) vyhlasuje, že okrem zreteľne
         označených, majú tieto výrobky preferenčný pôvod v .......................................... (2).
                                                                                                         Finnish version
         Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ............. (1)) ilmoittaa, että nämä tuotteet ovat, ellei 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).
                                                                                                          Arabic version
                                                                                                         Hebrew version
                                                                                                        Faeroese version
         Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. (1)) váttar, at um ikki nakað annað er
         tilskilað, eru hesar vørur upprunavørur .......................................... (2).
                                                                                                        Icelandic version
         Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr .............. (1)), lýsir því yfir að vörurnar séu, ef
         annars er ekki greinilega getið, af .......................................... fríðindauppruna (2).
                                                                                                      Norwegian version
         Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. (1)) erklærer                                                                                                        at
         disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse (2).
                                                                                                         Turkish version
         İșbu belge (gümrük onay No: .............. (1)) kapsamındaki maddelerin ihracatçısı aksi                                                                                   açıkça          belirtilmedikçe,                bu
         maddelerin ........................................... tercihli menșeli (2) maddeler olduğunu beyan eder.
          ......................................................................................................................................................................................................................... (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 origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered
               in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
               space left blank.
         (2) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla,
               the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.
         (3) These indications may be omitted if the information is contained on the document itself.
         (4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
 ---pagebreak--- 26.2.2013         EN                                  Official Journal of the European Union                                                L 54/115
                                                                                 ANNEX IVb
                                                     Text of the origin declaration EUR-MED
          The origin declaration EUR-MED, the text of which is given below, must be made out in accordance with the footnotes.
          However, the footnotes do not have to be reproduced.
                                                                             Albanian version
          Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. .............. (1)) deklaron që përveç rasteve
          kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale .......................................... (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                             Bosnian version
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porijekla.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                            Bulgarian version
          Износителят на продуктите, обхванати от този документ (митническо разрешение № .............. (1)) декларира, че освен
          където ясно е отбелязано друго, тези продукти са с .......................................... преференциален произход (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                              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).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                             Croatian version
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog podrijetla.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                               Czech version
          Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ............. (1)) prohlašuje, že kromě zřetelně označených
          mají tyto výrobky preferenční původ v .......................................... (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                              Danish version
          Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ............. (1)),
          erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...................................... (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
 ---pagebreak--- L 54/116            EN                                             Official Journal of the European Union                                                  26.2.2013
                                                                                 German version
         Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ............. (1)) der Waren, auf die sich dieses Handelspapier
         bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte .................................................... (2)
         Ursprungswaren sind.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                 Estonian version
         Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ............. (1)) deklareerib, et need tooted
         on ........................................... (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                   Greek version
         Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ............. (1))                   δηλώνει       ότι,
         εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ............................... (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                  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.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                  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).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                  Italian version
         L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ............. (1))                  dichiara      che,
         salvo indicazione contraria, le merci sono di origine preferenziale ........................................... (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                                  Latvian version
         Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ............. (1)), deklarē, ka, izņemot tur, kur ir
         citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no .......................... (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                               Lithuanian version
         Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. ............. (1)) deklaruoja, kad, jeigu kitaip
         nenurodyta, tai yra .......................................... (2) preferencinės kilmės prekės.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                               Hungarian version
         A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ............. (1)) kijelentem, hogy eltérő egyértelmű
         jelzés hiányában az áruk kedvezményes .......................................... (2) származásúak.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
 ---pagebreak--- 26.2.2013         EN                                  Official Journal of the European Union                                                            L 54/117
                                        Version of the former Yugoslav Republic of Macedonia
          Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. ............. (1)) изјавува дека, освен ако
          тоа не е јасно поинаку назначено, овие производи се со .......................................... (2) преференцијално потекло.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                              Maltese version
          L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ............. (1)) jiddikjara li, ħlief fejn
          indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ...................... (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                         Montenegrin version
          Извозник производа обухваћених овом исправом (царинско овлашћење бр. .............. (1)) изјављује да су, осим ако је тo
          другачије изричито наведено, ови производи .......................................... (2) преференцијалног поријекла.
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porijekla.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                               Dutch version
          De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ............ (1)), verklaart dat,
          behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële .......................... oorsprong zijn (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                               Polish version
          Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ............. (1)) deklaruje, że z wyjątkiem
          gdzie jest to wyraźnie określone, produkty te mają .......................................... (2) preferencyjne pochodzenie.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                          Portuguese version
          O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. ............. (1)),
          declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ............................. (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                           Romanian version
          Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. ....................... (1)) declară că, exceptând
          cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială .......................................... (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                              Serbian version
          Извозник производа обухваћених овом исправом (царинско овлашћење бр. .............. (1)) изјављује да су, осим ако је тo
          другачије изричито наведено, ови производи .......................................... (2) преференцијалног порекла.
          Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ............. (1)) izjavljuje da su, osim ako je to
          drugačije izričito navedeno, ovi proizvodi ........................................... (2) preferencijalnog porekla.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
 ---pagebreak--- L 54/118           EN                                Official Journal of the European Union                                                      26.2.2013
                                                                           Slovenian version
         Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št ............. (1)) izjavlja, da, razen če ni
         drugače jasno navedeno, ima to blago preferencialno .......................................... (2) poreklo.
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                              Slovak version
         Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ............. (1))                     vyhlasuje,  že      okrem zreteľne
         označených, majú tieto výrobky preferenčný pôvod v ...................................... (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                             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).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                            Swedish version
         Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ............. (1)) försäkrar att dessa
         varor, om inte annat tydligt markerats, har förmånsberättigande .......................................... ursprung (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                              Arabic version
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                             Hebrew version
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                            Faeroese version
         Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. (1)) váttar, at um ikki nakað annað er
         tilskilað, eru hesar vørur upprunavørur .......................................... (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
                                                                            Icelandic version
         Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr .............. (1)), lýsir því yfir að vörurnar séu, ef
         annars er ekki greinilega getið, af .......................................... fríðindauppruna (2).
         — cumulation applied with ........................................... (name of the country/countries)
         — no cumulation applied (3)
 ---pagebreak--- 26.2.2013                EN                                                       Official Journal of the European Union                                                                                                                 L 54/119
                                                                                                       Norwegian version
          Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. (1)) erklærer                                                                                                        at
          disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse (2).
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
                                                                                                          Turkish version
          İșbu belge (gümrük onay No: .............. (1)) kapsamındaki maddelerin ihracatçısı aksi                                                                                   açıkça          belirtilmedikçe,                bu
          maddelerin ........................................... tercihli menșeli (2) maddeler olduğunu beyan eder.
          — cumulation applied with ........................................... (name of the country/countries)
          — no cumulation applied (3)
           ......................................................................................................................................................................................................................... (4)
                                                                                                             (Place and date)
           ......................................................................................................................................................................................................................... (5)
                      (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
          ___________
          (1) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered
                in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
                space left blank.
          (2) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceuta and
                Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.
          (3) Complete and delete where necessary.
          (4) These indications may be omitted if the information is contained on the document itself.
          (5) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
 ---pagebreak--- L 54/120        EN                            Official Journal of the European Union                                 26.2.2013
                                                                ANNEX V
                                                      List of Contracting Parties
                 which do not apply provisions on partial drawback as provided for in Article 14(7) of this Appendix
         1. The European Union,
         2. The EFTA States,
         3. The Republic of Turkey,
         4. The State of Israel,
         5. The Faroe Islands,
         6. The participants in the European Union’s Stabilisation and Association Process.
 ---pagebreak--- 26.2.2013          EN                              Official Journal of the European Union                                           L 54/121
                                                                  Appendix II
                              Special provisions derogating from the provisions laid down in appendix I
                                                             TABLE OF CONTENTS
          Article 1
          Article 2
          ANNEX I         Trade between the European Union and the participants in the European Union’s Stabilisation and
                          Association Process
          ANNEX II        Trade between the European Union and the People’s Democratic Republic of Algeria
          ANNEX III       Trade between the European Union and the Kingdom of Morocco
          ANNEX IV        Trade between the European Union and the Republic of Tunisia
          ANNEX V         Ceuta and Melilla
          ANNEX VI        Joint declaration concerning the Principality of Andorra
          ANNEX VII       Joint declaration concerning the Republic of San Marino
          ANNEX VIII Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and
                          Association Process
          ANNEX IX        Trade between the Republic of Turkey and the Kingdom of Morocco
          ANNEX X         Trade between the Republic of Turkey and the Republic of Tunisia
          ANNEX XI        Trade between EFTA States and the Republic of Tunisia
          ANNEX XII       Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir
                          Agreement)
          ANNEX A         Supplier’s declaration for goods which have undergone working or processing in the European Union,
                          Algeria, Morocco or Tunisia without having obtained preferential originating status
          ANNEX B         Long-term supplier’s declaration for goods which have undergone working or processing in the European
                          Union, Algeria, Morocco or Tunisia without having obtained preferential originating status
          ANNEX C         Supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia
                          or Turkey without having obtained preferential originating status
          ANNEX D         Long-term supplier’s declaration for goods which have undergone working or processing in Algeria,
                          Morocco, Tunisia or Turkey without having obtained preferential originating status
          ANNEX E         Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia
                          without having obtained preferential originating status
          ANNEX F         Long–term supplier’s declaration for goods which have undergone working or processing in an EFTA State
                          or Tunisia without having obtained preferential originating status
                                                                    Article 1
          The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid down in
          Appendix I.
          Those special provisions are laid down in the Annexes to this Appendix.
                                                                    Article 2
          Goods originating in Ceuta and Melilla, Andorra and San Marino shall be treated as originating products in diagonal trade
          as referred to in Article 3 of Appendix I, provided a certificate EUR-MED or an origin declaration EUR-MED has been
          issued in the country of origin.
 ---pagebreak--- L 54/122           EN                              Official Journal of the European Union                                            26.2.2013
                                                                    ANNEX I
         Trade between the European Union and the participants in the European Union’s Stabilisation and Association
                                                                     Process
                                                                     Article 1
         The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:
         (a) the country of final destination is the European Union, and:
              (i) the materials used in the manufacture of these products are originating in any of the participants in the European
                  Union’s Stabilisation and Association Process; or
             (ii) these products have acquired their origin on the basis of working or processing carried out in any of the
                  participants in the European Union’s Stabilisation and Association Process; or
         (b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
             Process, and:
              (i) the materials used in the manufacture of these products are originating in the European Union; or
             (ii) these products have acquired their origin on the basis of working or processing carried out in the European
                  Union.
                           CN-Code                                                 Description
                        1704 90 99          Other sugar confectionery, not containing cocoa
                        1806 10 30          Chocolate and other food preparations containing cocoa
                        1806 10 90          – Cocoa powder, containing added sugar or sweetening matter:
                                            –– Containing 65 % or more but less than 80 % by weight of sucrose (including invert
                                               sugar expressed as sucrose) or isoglucose expressed as sucrose
                                            –– Containing 80 % or more by weight of sucrose (including invert sugar expressed as
                                               sucrose) or isoglucose expressed as sucrose
                        1806 20 95          – Other food preparations containing cocoa in block, slabs or bars weighing more than
                                              2 kg or in liquid, paste, powder, granular or other bulk form in containers or
                                              immediate packaging of a content exceeding 2 kg
                                            –– Other
                                            –––  Other
                        1901 90 99          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
                                            – Other
                                            –– Other (than malt extract)
                                            –––  Other
                        2101 12 98          Other preparations with a basis of coffee
                        2101 20 98          Other preparations with a basis of tea or mate
                        2106 90 59          Food preparations not elsewhere specified or included
                                            – Other
                                            –– Other
 ---pagebreak--- 26.2.2013 EN                   Official Journal of the European Union                                             L 54/123
               CN-Code                                          Description
             2106 90 98 Food preparations not elsewhere specified or included:
                        – Other (than protein concentrates and textured protein substances)
                        –– Other
                        –––  Other
             3302 10 29 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a
                        basis of one or more of these substances, of a kind used as raw materials in industry;
                        other preparations based on odoriferous substances, of a kind used for the manufacture
                        of beverages:
                        – Of a kind used in the food or drink industries
                        –– Of the type used in the drink industries:
                        –––  Preparations containing all flavouring agents characterizing a beverage:
                        ––––  Of an actual alcoholic strength by volume exceeding 0.5 %
                        ––––  Other:
                        –––––   Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by
                                weight, less than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
                        –––––   Other
 ---pagebreak--- L 54/124          EN                              Official Journal of the European Union                                              26.2.2013
                                                                   ANNEX II
                        Trade between the European Union and the People’s Democratic Republic of Algeria
                                                                    Article 1
         Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
         cumulation as referred to in Article 3 of Appendix I.
                                                                    Article 2
                                                    Cumulation in the European Union
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco, or
         Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
         subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
         obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
         if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 3
                                                            Cumulation in Algeria
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
         in Morocco or Tunisia shall be considered as having been carried out in Algeria when the products obtained undergo
         subsequent working or processing in Algeria. Where, pursuant to this provision, the originating products are obtained in
         two or more of the countries concerned, they shall be considered as originating in Algeria only if the working or
         processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 4
                                                                Proofs of origin
         1.    Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
         customs authorities of a Member State of the European Union or of Algeria if the products concerned can be considered
         as products originating in the European Union or in Algeria, with application of the cumulation referred to in Articles 2
         and 3 of this Annex, and fulfil the other requirements of Appendix I.
         2.    Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
         concerned can be considered as products originating in the European Union or in Algeria, with application of the
         cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                    Article 5
                                                            Supplier’s declarations
         1.    When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
         Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
         European Union which have undergone working or processing in these countries without having obtained preferential
         originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
         with this Article.
         2.    The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
         in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
         products in the manufacture of which those goods are used, may be considered as products originating in the European
         Union or Algeria and fulfil the other requirements of Appendix I.
         3.    A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
         each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
         note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
         identified.
         4.    Where a supplier regularly supplies a particular customer with goods for which the working or processing
         undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
         periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
         (hereinafter referred to as a ‘long-term supplier’s declaration’).
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                               L 54/125
          A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
          declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
          which longer periods may be used.
          The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
          describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
          concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
          consignment.
          The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
          goods supplied.
          5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
          which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
          declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
          handwritten; in such a case, it shall be written in ink in printed characters.
          6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
          authorities of the country where the declaration is made out, all appropriate documents proving that the information
          given on that declaration is correct.
                                                                      Article 6
                                                              Supporting documents
          Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
          by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
          21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
          movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
          Union or in Algeria and fulfil the other requirements of Appendix I.
                                                                      Article 7
                                                     Preservation of supplier’s declarations
          The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
          invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents
          referred to in Article 5(6).
          The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
          of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
          the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
          expiry of validity of the long-term supplier’s declaration.
                                                                      Article 8
                                                           Administrative cooperation
          In order to ensure the proper application of this Annex, the European Union and Algeria shall assist each other, through
          the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar­
          ations or the supplier’s declarations and the correctness of the information given in these documents.
                                                                      Article 9
                                                     Verification of supplier’s declarations
          1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
          or whenever the customs authorities of the country where such declarations have been taken into account to issue a
          movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
          document or the correctness of the information given in this document.
          2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
          in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
          other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
          where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
          verification.
          They shall forward, in support of the request for subsequent verification, any documents and information that have been
          obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
          incorrect.
 ---pagebreak--- L 54/126          EN                              Official Journal of the European Union                                               26.2.2013
         3.    The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
         long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
         carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
         4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
         results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
         declaration is correct and make it possible for them to determine whether and to what extent such declaration could
         be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                   Article 10
                                                                   Sanctions
         Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
         information for the purpose of obtaining a preferential treatment for products.
                                                                   Article 11
                                                                  Free zones
         1.    The European Union and Algeria shall take all necessary steps to ensure that products traded under cover of a proof
         of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
         and do not undergo handling other than normal operations designed to prevent their deterioration.
         2.    By way of derogation from paragraph 1, when products originating in the European Union or Algeria are imported
         into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall
         issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with
         the provisions of this Convention.
 ---pagebreak--- 26.2.2013          EN                              Official Journal of the European Union                                              L 54/127
                                                                    ANNEX III
                                   Trade between the European Union and the Kingdom of Morocco
                                                                     Article 1
          Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
          cumulation as referred to in Article 3 of Appendix I.
                                                                     Article 2
                                                     Cumulation in the European Union
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
          Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
          subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
          obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
          if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                     Article 3
                                                            Cumulation in Morocco
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
          Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo
          subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained
          in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or
          processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                     Article 4
                                                                 Proofs of origin
          1.    Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
          customs authorities of a Member State of the European Union or of Morocco if the products concerned can be considered
          as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2
          and 3 of this Annex, and fulfil the other requirements of Appendix I.
          2.    Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
          concerned can be considered as products originating in the European Union or in Morocco, with application of the
          cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                     Article 5
                                                             Supplier’s declarations
          1.    When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
          Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
          European Union which have undergone working or processing in these countries without having obtained preferential
          originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
          with this Article.
          2.    The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
          in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
          products in the manufacture of which these goods are used, may be considered as products originating in the European
          Union or Morocco and fulfil the other requirements of Appendix I.
          3.    A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
          each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
          note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
          identified.
          4.    Where a supplier regularly supplies a particular customer with goods for which the working or processing
          undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
          periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
          (hereinafter referred to as a ‘long-term supplier’s declaration’).
          A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
          declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
          which longer periods may be used.
 ---pagebreak--- L 54/128           EN                              Official Journal of the European Union                                               26.2.2013
         The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
         describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
         concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
         consignment.
         The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
         goods supplied.
         5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
         which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
         declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
         handwritten; in such a case, it shall be written in ink in printed characters.
         6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
         authorities of the country where the declaration is made out, all appropriate documents proving that the information
         given on that declaration is correct.
                                                                     Article 6
                                                             Supporting documents
         Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
         by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
         21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
         movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
         Union or in Morocco and fulfil the other requirements of Appendix I.
                                                                     Article 7
                                                    Preservation of supplier’s declarations
         The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
         invoices, delivery notes or other commercial documents to which this declaration is annexed as well as the documents
         referred to in Article 5(6).
         The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
         of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
         the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
         expiry of validity of the long-term supplier’s declaration.
                                                                     Article 8
                                                          Administrative cooperation
         In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other,
         through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin
         declarations or the supplier’s declarations and the correctness of the information given in these documents.
                                                                     Article 9
                                                    Verification of supplier’s declarations
         1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
         or whenever the customs authorities of the country where such declarations have been taken into account to issue a
         movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
         document or the correctness of the information given in this document.
         2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
         in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
         other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
         where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
         verification.
         They shall forward, in support of the request for subsequent verification, any documents and information that have been
         obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
         incorrect.
         3.     The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
         long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
         carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
 ---pagebreak--- 26.2.2013          EN                            Official Journal of the European Union                                                 L 54/129
          4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
          results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
          declaration is correct and make it possible for them to determine whether and to what extent such declaration could
          be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                   Article 10
                                                                   Sanctions
          Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
          information for the purpose of obtaining a preferential treatment for products.
                                                                   Article 11
                                                                  Free zones
          1.    The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a
          proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other
          goods and do not undergo handling other than normal operations designed to prevent their deterioration.
          2.    By way of derogation from paragraph 1, when products originating in the European Union or Morocco are
          imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
          concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
          undergone complies with the provisions of this Convention.
 ---pagebreak--- L 54/130          EN                              Official Journal of the European Union                                              26.2.2013
                                                                   ANNEX IV
                                   Trade between the European Union and the Republic of Tunisia
                                                                    Article 1
         Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
         cumulation as referred to in Article 3 of Appendix I.
                                                                    Article 2
                                                    Cumulation in the European Union
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
         Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
         subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
         obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
         if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 3
                                                            Cumulation in Tunisia
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
         Algeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo
         subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in
         two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or
         processing goes beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 4
                                                                Proofs of origin
         1.    Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
         customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be considered
         as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2
         and 3 of this Annex, and fulfil the other requirements of Appendix I.
         2.    Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
         concerned may be considered as products originating in the European Union or in Tunisia, with application of the
         cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                    Article 5
                                                            Supplier’s declarations
         1.    When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
         Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
         European Union which have undergone working or processing in these countries without having obtained preferential
         originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
         with this Article.
         2.    The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
         in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
         products in the manufacture of which these goods are used, can be considered as products originating in the European
         Union or Tunisia and fulfil the other requirements of Appendix I.
         3.    A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
         each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
         note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
         identified.
         4.    Where a supplier regularly supplies a particular customer with goods for which the working or processing
         undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
         periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
         (hereinafter referred to as a ‘long-term supplier’s declaration’).
         A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
         declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
         which longer periods may be used.
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                               L 54/131
          The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
          describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
          concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
          consignment.
          The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
          goods supplied.
          5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
          which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
          declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
          handwritten; in such a case, it shall be written in ink in printed characters.
          6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
          authorities of the country where the declaration is made out, all appropriate documents proving that the information
          given on that declaration is correct.
                                                                      Article 6
                                                              Supporting documents
          Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
          by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
          21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
          movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
          Union or in Tunisia and fulfil the other requirements of Appendix I.
                                                                      Article 7
                                                     Preservation of supplier’s declarations
          The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
          invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
          referred to in Article 5(6).
          The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
          of all the invoices, delivery notes or other commercial documents concerning goods covered by such declaration sent to
          the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
          expiry of validity of the long-term supplier’s declaration.
                                                                      Article 8
                                                           Administrative cooperation
          In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other, through
          the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar­
          ations or the supplier’s declarations and the correctness of the information given in these documents.
                                                                      Article 9
                                                     Verification of supplier’s declarations
          1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
          or whenever the customs authorities of the country where such declarations have been taken into account to issue a
          movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
          document or the correctness of the information given in this document.
          2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
          in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
          other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
          where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
          verification.
          They shall forward, in support of the request for subsequent verification, any documents and information that have been
          obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
          incorrect.
          3.     The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
          long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
          carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
 ---pagebreak--- L 54/132          EN                            Official Journal of the European Union                                                 26.2.2013
         4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
         results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
         declaration is correct and make it possible for them to determine whether and to what extent such declaration could
         be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                  Article 10
                                                                  Sanctions
         Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
         information for the purpose of obtaining a preferential treatment for products.
                                                                  Article 11
                                                                 Free zones
         1.    The European Union and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof
         of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
         and do not undergo handling other than normal operations designed to prevent their deterioration.
         2.    By way of derogation from paragraph 1, when products originating in the European Union or Tunisia are imported
         into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall
         issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with
         the provisions of this Convention.
 ---pagebreak--- 26.2.2013           EN                             Official Journal of the European Union                                             L 54/133
                                                                   ANNEX V
                                                               Ceuta and Melilla
                                                                     Article 1
                                                        Application of this Convention
          1.     The term ‘European Union’ shall not cover Ceuta and Melilla.
          2.     Products originating in a Contracting Party other than the European Union, when imported into Ceuta or Melilla,
          shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs
          territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese
          Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of
          products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which
          is granted to products imported from and originating in the European Union.
          3.     For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this
          Convention shall apply mutatis mutandis subject to the special conditions set out in Article 2.
                                                                     Article 2
                                                               Special conditions
          1.     Providing they have been transported directly in accordance with the provisions of Article 12 of Appendix I the
          following shall be considered as:
          (1) products originating in Ceuta and Melilla:
               (a) products wholly obtained in Ceuta and Melilla;
               (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 5 of
                        Appendix I; or that
                   (ii) those products originate in the importing Contracting Party or in the European Union, provided that they
                        have been submitted to working or processing which goes beyond the operations referred to in Article 6 of
                        Appendix I.
          (2) products originating in the exporting Contracting Party, other than the European Union:
               (a) products wholly obtained in the exporting Contracting Party;
               (b) products obtained in the exporting Contracting Party, 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 5 of
                        Appendix I; or that
                   (ii) those products originate in Ceuta and Melilla or in the European Union, provided that they have been
                        submitted to working or processing which goes beyond the operations referred to in Article 6 of
                        Appendix I.
          2.     Ceuta and Melilla shall be considered as a single territory.
          3.     The exporter or his authorised representative shall enter the name of the exporting or importing Contracting Party
          and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin
          declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box
          4 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED.
          4.     The Spanish customs authorities shall be responsible for the application of this Convention in Ceuta and Melilla.
 ---pagebreak--- L 54/134         EN                              Official Journal of the European Union                                           26.2.2013
                                                                ANNEX VI
                                                          JOINT DECLARATION
                                                 concerning the Principality of Andorra
         1.   Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall
              be accepted by the Contracting Parties other than the European Union as originating in the European Union within
              the meaning of this Convention.
         2.   The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovemen­
              tioned products.
                                                                ANNEX VII
                                                          JOINT DECLARATION
                                                concerning the Republic of San Marino
         1. Products originating in the Republic of San Marino shall be accepted by the Contracting Parties other than the
            European Union as originating in the European Union within the meaning of this Convention.
         2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned
            products.
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                            L 54/135
                                                                    ANNEX VIII
          Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and
                                                               Association Process
                                                                      Article 1
          The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:
          (a) the country of final destination is the Republic of Turkey, and:
               (i) the materials used in the manufacture of these products are originating in any of the participants in the European
                   Union’s Stabilisation and Association Process; or
              (ii) these products have acquired their origin on the basis of working or processing carried out in any of the
                   participants in the European Union’s Stabilisation and Association Process; or
          (b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
              Process, and:
               (i) the materials used in the manufacture of these products are originating in the Republic of Turkey; or
              (ii) these products have acquired their origin on the basis of working or processing carried out in the Republic of
                   Turkey.
               CN-Code                                                        Description
          1704 90 99         Other sugar confectionery, not containing cocoa.
          1806 10 30         Chocolate and other food preparations containing cocoa
          1806 10 90         –  Cocoa powder, containing added sugar or sweetening matter:
                             ––   Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed
                                  as sucrose) or isoglucose expressed as sucrose
                             ––   Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or
                                  isoglucose expressed as sucrose
          1806 20 95         –  Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in
                                liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content
                                exceeding 2 kg
                             ––   Other
                             –––    Other
          1901 90 99         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
                             –  Other
                             ––   Other (than malt extract)
                             –––    Other
          2101 12 98         Other preparations with a basis of coffee
          2101 20 98         Other preparations with a basis of tea or mate
          2106 90 59 (1)     Food preparations not elsewhere specified or included
                             –  Other
                             ––   Other
 ---pagebreak--- L 54/136           EN                                 Official Journal of the European Union                                                         26.2.2013
              CN-Code                                                            Description
         2106 90 98          Food preparations not elsewhere specified or included:
                             –  Other (than protein concentrates and textured protein substances)
                             ––   Other
                             –––   Other
         3302 10 29          Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or
                             more of these substances, of a kind used as raw materials in industry; other preparations based on
                             odoriferous substances, of a kind used for the manufacture of beverages:
                             –  Of a kind used in the food or drink industries
                             ––   Of the type used in the drink industries:
                             –––   Preparations containing all flavouring agents characterizing a beverage:
                             ––––    Of an actual alcoholic strength by volume exceeding 0.5 %
                             ––––    Other:
                             –––––    Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than
                                      1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
                             –––––    Other
         (1) This product shall not be excluded from cumulation referred to in Article 1 of this Annex in preferential trade between the Republic of
             Turkey and the former Yugoslav Republic of Macedonia
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                             L 54/137
                                                                     ANNEX IX
                                  Trade between the Republic of Turkey and the Kingdom of Morocco
                                                                      Article 1
          Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
          cumulation as referred to in Article 3 of Appendix I.
                                                                      Article 2
                                                              Cumulation in Turkey
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
          Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent
          working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or
          more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes
          beyond the operations referred to in Article 6 of Appendix I.
                                                                      Article 3
                                                             Cumulation in Morocco
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Tunisia or
          Turkey shall be considered as having been carried out in Morocco when the products obtained undergo subsequent
          working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or
          more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing
          goes beyond the operations referred to in Article 6 of Appendix I.
                                                                      Article 4
                                                                  Proofs of origin
          1.     Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
          customs authorities of Turkey or of Morocco if the products concerned can be considered as products originating in
          Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the
          other requirements of Appendix I.
          2.     Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
          concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred
          to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                      Article 5
                                                              Supplier’s declarations
          1.     When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Morocco for
          originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have
          undergone working or processing in these countries without having obtained preferential originating status, have been
          used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
          2.     The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
          in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in
          the manufacture of which these goods are used, may be considered as products originating in Turkey or Morocco and
          fulfil the other requirements of Appendix I.
          3.     A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
          each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery
          note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
          identified.
          4.     Where a supplier regularly supplies a particular customer with goods for which the working or processing
          undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he
          may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
          ‘long-term supplier’s declaration’).
          A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
          declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
          which longer periods may be used.
 ---pagebreak--- L 54/138           EN                              Official Journal of the European Union                                               26.2.2013
         The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
         describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
         concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
         consignment.
         The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
         goods supplied.
         5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
         which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
         declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
         handwritten; in such a case, it shall be written in ink in printed characters.
         6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
         authorities of the country where the declaration is made out, all appropriate documents proving that the information
         given on that declaration is correct.
                                                                     Article 6
                                                             Supporting documents
         Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials
         used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of
         Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement
         certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Morocco and fulfil
         the other requirements of Appendix I.
                                                                     Article 7
                                                    Preservation of supplier’s declarations
         The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
         invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
         referred to in Article 5(6).
         The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
         of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
         the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
         expiry of validity of the long-term supplier’s declaration.
                                                                     Article 8
                                                          Administrative cooperation
         In order to ensure the proper application of this Annex, Turkey and Morocco shall assist each other, through the
         competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations
         or the supplier’s declarations and the correctness of the information given in these documents.
                                                                     Article 9
                                                    Verification of supplier’s declarations
         1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
         or whenever the customs authorities of the country where such declarations have been taken into account to issue a
         movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
         document or the correctness of the information given in this document.
         2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
         in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
         other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
         where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
         verification.
         They shall forward, in support of the request for subsequent verification, any documents and information that have been
         obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
         incorrect.
 ---pagebreak--- 26.2.2013          EN                              Official Journal of the European Union                                               L 54/139
          3.    The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
          long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
          carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
          4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
          results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
          declaration is correct and make it possible for them to determine whether and to what extent such declaration could
          be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                    Article 10
                                                                    Sanctions
          Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
          information for the purpose of obtaining a preferential treatment for products.
                                                                    Article 11
                                                                   Free zones
          1.    Turkey and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin,
          which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
          undergo handling other than normal operations designed to prevent their deterioration.
          2.    By way of derogation from paragraph 1, when products originating in Turkey or Morocco are imported into a free
          zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
          movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
          provisions of this Convention.
 ---pagebreak--- L 54/140          EN                              Official Journal of the European Union                                             26.2.2013
                                                                   ANNEX X
                                 Trade between the Republic of Turkey and the Republic of Tunisia
                                                                    Article 1
         Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
         cumulation as referred to in Article 3 of Appendix I.
                                                                    Article 2
                                                            Cumulation in Turkey
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
         Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent
         working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or
         more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes
         beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 3
                                                            Cumulation in Tunisia
         For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Turkey, Algeria or
         Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent
         working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or
         more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes
         beyond the operations referred to in Article 6 of Appendix I.
                                                                    Article 4
                                                                Proofs of origin
         1.    Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
         customs authorities of Turkey or of Tunisia if the products concerned can be considered as products originating in Turkey
         or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other
         requirements of Appendix I.
         2.    Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
         concerned may be considered as products originating in Turkey or in Tunisia, with application of the cumulation referred
         to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                    Article 5
                                                            Supplier’s declarations
         1.    When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Tunisia for
         originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have
         undergone working or processing in these countries without having obtained preferential originating status, have been
         used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
         2.    The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
         in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in
         the manufacture of which these goods are used, can be considered as products originating in Turkey or Tunisia and fulfil
         the other requirements of Appendix I.
         3.    A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
         each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery
         note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
         identified.
         4.    Where a supplier regularly supplies a particular customer with goods for which the working or processing
         undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he
         may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
         ‘long-term supplier’s declaration’).
         A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
         declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
         which longer periods may be used.
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                               L 54/141
          The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
          describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
          concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
          consignment.
          The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
          goods supplied.
          5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
          which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
          declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
          handwritten; in such a case, it shall be written in ink in printed characters.
          6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
          authorities of the country where the declaration is made out, all appropriate documents proving that the information
          given on that declaration is correct.
                                                                      Article 6
                                                              Supporting documents
          Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials
          used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of
          Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement
          certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Tunisia and fulfil the
          other requirements of Appendix I.
                                                                      Article 7
                                                     Preservation of supplier’s declarations
          The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
          invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
          referred to in Article 5(6).
          The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
          of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
          the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
          expiry of validity of the long-term supplier’s declaration.
                                                                      Article 8
                                                           Administrative cooperation
          In order to ensure the proper application of this Annex, Turkey and Tunisia shall assist each other, through the
          competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations
          or the supplier’s declarations and the correctness of the information given in these documents.
                                                                      Article 9
                                                     Verification of supplier’s declarations
          1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
          or whenever the customs authorities of the country where such declarations have been taken into account to issue a
          movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
          document or the correctness of the information given in this document.
          2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
          in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
          other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
          where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
          verification.
          They shall forward, in support of the request for subsequent verification, any documents and information that have been
          obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
          incorrect.
          3.     The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
          long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
          carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
 ---pagebreak--- L 54/142          EN                             Official Journal of the European Union                                                26.2.2013
         4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
         results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
         declaration is correct and make it possible for them to determine whether and to what extent such declaration could
         be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                  Article 10
                                                                  Sanctions
         Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
         information for the purpose of obtaining a preferential treatment for products.
                                                                  Article 11
                                                                 Free zones
         1.    Turkey and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of origin,
         which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
         undergo handling other than normal operations designed to prevent their deterioration.
         2.    By way of derogation from paragraph 1, when products originating in Turkey or Tunisia are imported into a free
         zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
         movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
         provisions of this Convention.
 ---pagebreak--- 26.2.2013           EN                              Official Journal of the European Union                                             L 54/143
                                                                     ANNEX XI
                                        Trade between the EFTA States and the Republic of Tunisia
                                                                      Article 1
          Products having acquired origin by application of the provisions foreseen in this Annex shall be excluded from cumu­
          lation as referred to in Article 3 of Appendix I.
                                                                      Article 2
                                                          Cumulation in an EFTA State
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Tunisia shall be
          considered as having been carried out in an EFTA State when the products obtained undergo subsequent working or
          processing in an EFTA State. Where, pursuant to this provision, the originating products are obtained in two or more of
          the Parties concerned, they shall be considered as originating in an EFTA State only if the working or processing goes
          beyond the operations referred to in Article 6 of Appendix I.
                                                                      Article 3
                                                              Cumulation in Tunisia
          For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the EFTA States shall
          be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or
          processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the
          Parties concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the
          operations referred to in Article 6 of Appendix I.
                                                                      Article 4
                                                                  Proofs of origin
          1.     Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
          customs authorities of an EFTA State or of Tunisia if the products concerned can be considered as products originating in
          an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil
          the other requirements of Appendix I.
          2.     Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
          concerned can be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation
          referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
                                                                      Article 5
                                                              Supplier’s declarations
          1.     When a movement certificate EUR.1 is issued, or an origin declaration is made out, in an EFTA State or in Tunisia
          for originating products, in the manufacture of which goods coming from Tunisia or the EFTA States which have
          undergone working or processing in these countries without having obtained preferential originating status, have been
          used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
          2.     The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
          in Tunisia or the ETFA States by the goods concerned for the purpose of determining whether the products in the
          manufacture of which these goods are used, may be considered as products originating in the EFTA States or Tunisia and
          fulfil the other requirements of Appendix I.
          3.     A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
          each consignment of goods in the form prescribed in Annex E on a sheet of paper annexed to the invoice, the delivery
          note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
          identified.
          4.     Where a supplier regularly supplies a particular customer with goods for which the working or processing
          undergone in Tunisia or the EFTA States is expected to remain constant for considerable periods of time, he may
          provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
          ‘long-term supplier’s declaration’).
          A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
          declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
          which longer periods may be used.
 ---pagebreak--- L 54/144           EN                              Official Journal of the European Union                                               26.2.2013
         The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex F and shall
         describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
         concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
         consignment.
         The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
         goods supplied.
         5.     The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
         which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
         declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
         handwritten; in such a case, it shall be written in ink in printed characters.
         6.     The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
         authorities of the country where the declaration is made out, all appropriate documents proving that the information
         given on that declaration is correct.
                                                                     Article 6
                                                             Supporting documents
         Supplier’s declarations proving the working or processing undergone in the EFTA States or Tunisia by materials used,
         made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of Appendix I
         and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or
         an origin declaration may be considered as products originating in the an EFTA State or in Tunisia and fulfil the other
         requirements of Appendix I.
                                                                     Article 7
                                                    Preservation of supplier’s declarations
         The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
         invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
         referred to in Article 5(6).
         The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
         of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
         the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
         expiry of validity of the long-term supplier’s declaration.
                                                                     Article 8
                                                          Administrative cooperation
         In order to ensure the proper application of this Annex, the EFTA States and Tunisia shall assist each other, through the
         competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or
         the supplier’s declarations and the correctness of the information given in these documents.
                                                                     Article 9
                                                    Verification of supplier’s declarations
         1.     Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
         or whenever the customs authorities of the country where such declarations have been taken into account to issue a
         movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
         document or the correctness of the information given in this document.
         2.     For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
         in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
         other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
         where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
         verification.
         They shall forward, in support of the request for subsequent verification, any documents and information that have been
         obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
         incorrect.
         3.     The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
         long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
         carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
 ---pagebreak--- 26.2.2013          EN                             Official Journal of the European Union                                                L 54/145
          4.    The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
          results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
          declaration is correct and make it possible for them to determine whether and to what extent such declaration could
          be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
                                                                   Article 10
                                                                   Sanctions
          Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
          information for the purpose of obtaining a preferential treatment for products.
                                                                   Article 11
                                                                  Free zones
          1.    The EFTA States and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of
          origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and
          do not undergo handling other than normal operations designed to prevent their deterioration.
          2.    By way of derogation from paragraph 1, when products originating in an EFTA State or Tunisia are imported into a
          free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a
          new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
          provisions of this Convention.
 ---pagebreak--- L 54/146          EN                           Official Journal of the European Union                                            26.2.2013
                                                             ANNEX XII
         Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir
                                                             Agreement)
         Products obtained in the countries members to the Free Trade Agreement among the Mediterranean Arab countries
         (Agadir Agreement) from materials from chapters 1 to 24 of the Harmonised System are excluded from diagonal
         cumulation with the other Contracting Parties, when trade for these materials is not liberalised in the framework of
         the free trade agreements concluded between the country of final destination and the country of origin of the materials
         used for the manufacturing of this product.
 ---pagebreak--- 26.2.2013               EN                                                       Official Journal of the European Union                                                                                                               L 54/147
                                                                                                              ANNEX A
          Supplier’s declaration for goods which have undergone working or processing in the European Union, Algeria,
                                            Morocco or Tunisia without having obtained preferential originating status
          The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
          However, the footnotes do not have to be reproduced.
                                                                                           SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
                                                                              having obtained preferential originating status
          I, the undersigned, supplier of the goods covered by the annexed document, declare that:
          1. The following materials which do not originate in the European Union, Algeria, Morocco or Tunisia have been used in
              the European Union, Algeria, Morocco or Tunisia to produce these goods:
                       Description of the goods                            Description of non-originating                      Heading of non-originating                             Value of non-originating
                                   supplied (1)                                         materials used                                 materials used (2)                                 materials used (2) (3)
                                                                                                                                                                Total
          2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in
              the European Union, Algeria, Morocco or Tunisia;
          3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia
              in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
              of origin and have acquired the following total added value there:
              Description of the goods supplied                                                                           Total added value acquired outside the European Union,
                                                                                                                          Algeria, Morocco or Tunisia (4)
               .......................................................................................................... ...........................................................................................................
               .......................................................................................................... ...........................................................................................................
               .......................................................................................................... ...........................................................................................................
               .......................................................................................................... ...........................................................................................................
                                                                                                                          ..........................................................................................................
                                                                                                                                                                 (Place and date)
                                                                                                                          ..........................................................................................................
                                                                                                                          ..........................................................................................................
                                                                                                                          ..........................................................................................................
                                                                                                                          ..........................................................................................................
                                                                                                                          (Address and signature of the supplier; in addition the name of
                                                                                                                          the person signing the declaration has to be indicated in clear
                                                                                                                                                                          script)
 ---pagebreak--- L 54/148            EN                                  Official Journal of the European Union                                                        26.2.2013
         ___________
         (1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         (2) The indications requested in these columns should only be given if they are necessary.
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses
             fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the
             European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate
             the heading and value of such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         (3) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
             and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tunisia. The
             exact value for each non-originating material used be given per unit of the goods specified in the first column.
         (4) ‘Total added value’ shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all
             materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per
             unit of the goods specified in the first column.
 ---pagebreak--- 26.2.2013             EN                                                        Official Journal of the European Union                                                                                                                  L 54/149
                                                                                                             ANNEX B
          Long-term supplier’s declaration for goods which have undergone working or processing in the European
                           Union, Algeria, Morocco or Tunisia without having obtained preferential originating status
          The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
          footnotes. However, the footnotes do not have to be reproduced.
                                                                            LONG-TERM SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
                                                                            having obtained preferential originating status
          I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ................................
           (1) declare that:
          1. The following materials which do not originate in the European Union, Algeria, Morocco, or Tunisia have been used in
              the European Union, Algeria, Morocco or Tunisia to produce these goods:
                      Description of the goods                            Description of non-originating                         Heading of non-originating                              Value of non-originating
                                  supplied (2)                                         materials used                                     materials used (3)                                 materials used (3) (4)
                                                                                                                                                                   Total
          2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in
              the European Union, Algeria, Morocco or Tunisia;
          3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia
              in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
              of origin and have acquired the following total added value there:
                                                                                                                       Total added value acquired outside the European Union, Algeria,
                                   Description of the goods supplied
                                                                                                                                                          Morocco or Tunisia (5)
          This declaration is valid for all subsequent consignments of these goods dispatched
          from .......................................................................................................................
          to ....................................................................................................................... (6)
          I undertake to inform ...................................................................................................................... (1) immediately if this declaration
          is no longer valid.
                                                                                                               ........................................................................................................................
                                                                                                                                                                  (Place and date)
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                                (Address and signature of the supplier; in addition the name of the
                                                                                                                  person signing the declaration has to be indicated in clear script)
 ---pagebreak--- L 54/150            EN                                  Official Journal of the European Union                                                        26.2.2013
         ___________
         (1) Name and address of the customer
         (2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         (3) The indications requested in these columns should only be given if they are necessary.
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses
             fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the
             European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate
             the heading and value of such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         (4) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
             and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tunisia. The
             exact value for each non-originating material used be given per unit of the goods specified in the first column.
         ( ) ‘Total added value’ means all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all
          5
             materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per
             unit of the goods specified in the first column.
         (6) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
             conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.
 ---pagebreak--- 26.2.2013              EN                                                       Official Journal of the European Union                                                                                                               L 54/151
                                                                                                              ANNEX C
          Supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia or
                                                        Turkey without having obtained preferential originating status
          The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
          However, the footnotes do not have to be reproduced.
                                                                                          SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained
                                                                                            preferential originating status
          I, the undersigned, supplier of the goods covered by the annexed document, declare that:
          1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria,
              Morocco, Tunisia or Turkey to produce these goods:
                      Description of the goods                            Description of non-originating                      Heading of non-originating                             Value of non-originating
                                  supplied (1)                                         materials used                                 materials used (2)                                 materials used (2) (3)
                                                                                                                                                               Total
          2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria,
              Morocco, Tunisia or Turkey;
          3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in
              accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
              of origin and have acquired the following total added value there:
              Description of the goods supplied                                                                          Total added value acquired outside, Algeria, Morocco,
                                                                                                                         Tunisia or Turkey (4)
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                                                                (Place and date)
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         (Address and signature of the supplier; in addition the name of
                                                                                                                         the person signing the declaration has to be indicated in clear
                                                                                                                                                                         script)
 ---pagebreak--- L 54/152            EN                                  Official Journal of the European Union                                                           26.2.2013
         ___________
         (1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         (2) The indications requested in these columns should only be given if they are necessary.
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
             fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to
             describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of
             such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         (3) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
             and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exact value for
             each non-originating material used be given per unit of the goods specified in the first column.
         (4) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all materials added
             there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods specified in
             the first column.
 ---pagebreak--- 26.2.2013             EN                                                        Official Journal of the European Union                                                                                                                  L 54/153
                                                                                                             ANNEX D
          Long-term supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco,
                                             Tunisia or Turkey without having obtained preferential originating status
          The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
          footnotes. However, the footnotes do not have to be reproduced.
                                                                            LONG-TERM SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained
                                                                                            preferential originating status
          I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ............................ (1)
          declare that:
          1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria,
              Morocco, Tunisia or Turkey to produce these goods:
                      Description of the goods                            Description of non-originating                         Heading of non-originating                              Value of non-originating
                                  supplied (2)                                         materials used                                     materials used (3)                                 materials used (3) (4)
                                                                                                                                                                   Total
          2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria,
              Morocco, Tunisia or Turkey;
          3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in
              accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
              of origin and have acquired the following total added value there:
                                                                                                                       Total added value acquired outside Algeria, Morocco, Tunisia or
                                   Description of the goods supplied
                                                                                                                                                                    Turkey (5)
          This declaration is valid for all subsequent consignments of these goods dispatched
          from .......................................................................................................................
          to ....................................................................................................................... (6)
          I undertake to inform ...................................................................................................................... (1) immediately if this declaration
          is no longer valid.
                                                                                                               ........................................................................................................................
                                                                                                                                                             (Place and date)
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                                (Address and signature of the supplier; in addition the name of the
                                                                                                                  person signing the declaration has to be indicated in clear script)
 ---pagebreak--- L 54/154            EN                                  Official Journal of the European Union                                                           26.2.2013
         (1) Name and address of the customer
         (2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         ( ) The indications requested in these columns should only be given if they are necessary.
          3
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
             fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to
             describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of
             such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         ( ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
          4
             and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exact value for
             each non-originating material used be given per unit of the goods specified in the first column.
         ( ) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all materials added
          5
             there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods specified in
             the first column.
         ( ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
          6
             conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.
 ---pagebreak--- 26.2.2013              EN                                                       Official Journal of the European Union                                                                                                               L 54/155
                                                                                                              ANNEX E
          Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia
                                                                without having obtained preferential originating status
          The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
          However, the footnotes do not have to be reproduced.
                                                                                          SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential
                                                                                                       originating status
          I, the undersigned, supplier of the goods covered by the annexed document, declare that:
          1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
              Tunisia to produce these goods:
                      Description of the goods                            Description of non-originating                      Heading of non-originating                             Value of non-originating
                                  supplied (1)                                         materials used                                 materials used (2)                                 materials used (2) (3)
                                                                                                                                                               Total
          2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;
          3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
              Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have
              acquired the following total added value there:
              Description of the goods supplied                                                                          Total added value acquired outside an EFTA State or
                                                                                                                         Tunisia (4)
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
              .......................................................................................................... ...........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                                                                (Place and date)
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         ..........................................................................................................
                                                                                                                         (Address and signature of the supplier; in addition the name of
                                                                                                                         the person signing the declaration has to be indicated in clear
                                                                                                                                                                         script)
 ---pagebreak--- L 54/156            EN                                  Official Journal of the European Union                                                          26.2.2013
         (1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         ( ) The indications requested in these columns should only be given if they are necessary.
          2
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
             fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State
             supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and
             value of such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         ( ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
          3
             and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value for each non-
             originating material used be given per unit of the goods specified in the first column.
         ( ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The
          4
             exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column
 ---pagebreak--- 26.2.2013             EN                                                        Official Journal of the European Union                                                                                                                  L 54/157
                                                                                                              ANNEX F
          Long-term supplier’s declaration for goods which have undergone working or processing in an EFTA State or
                                                        Tunisia without having obtained preferential originating status
          The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
          footnotes. However, the footnotes do not have to be reproduced.
                                                                            LONG-TERM SUPPLIER’S DECLARATION
          for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential
                                                                                                       originating status
          I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ................................
           (1) declare that:
          1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
              Tunisia to produce these goods:
                      Description of the goods                            Description of non-originating                         Heading of non-originating                              Value of non-originating
                                  supplied (2)                                         materials used                                     materials used (3)                                 materials used (3) (4)
                                                                                                                                                                   Total
          2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;
          3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
              Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have
              acquired the following total added value there:
                                   Description of the goods supplied                                                    Total added value acquired outside an EFTA State or Tunisia (5)
          This declaration is valid for all subsequent consignments of these goods dispatched
          from .......................................................................................................................
          to ....................................................................................................................... (6)
          I undertake to inform ...................................................................................................................... (1) immediately if this declaration
          is no longer valid.
                                                                                                               ........................................................................................................................
                                                                                                                                                                  (Place and date)
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                               ........................................................................................................................
                                                                                                                (Address and signature of the supplier; in addition the name of the
                                                                                                                  person signing the declaration has to be indicated in clear script)
 ---pagebreak--- L 54/158            EN                                  Official Journal of the European Union                                                          26.2.2013
         (1) Name and address of the customer
         (2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
             or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
             Example:
             The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
             heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
             another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
             separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
             originating status of his products depending on which model of electrical motor he uses.
         ( ) The indications requested in these columns should only be given if they are necessary.
          3
             Examples:
             The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
             fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State
             supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and
             value of such yarn.
             A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
             iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
             materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
         ( ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
          4
             and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value for each non-
             originating material used be given per unit of the goods specified in the first column.
         ( ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The
          5
             exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column.
         (6) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
             conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.